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Table of Contents City of Lee’s Summit Annual Budget FY13
Table of Contents
Section 1: Introduction ................................................................................................... 1 History ........................................................................................................................2 Mayor and City Council .........................................................................................4 Organization Chart..................................................................................................6 Budget Calendar .....................................................................................................8
Section 2: Administrative Summary ............................................................................... 9
City Manager’s Budget Message .........................................................................10 Long-Range Strategic in Lee’s Summit .................................................................24
Section 3: Budget Overview ........................................................................................... 29
Fund Structure and Overview Numbers ...............................................................30 Budget Ordinance ..................................................................................................34 Financial Policies ......................................................................................................38
Section 4: Revenue Projections ..................................................................................... 56 Section 5: General Fund Overview ................................................................................ 68 Section 6: General Fund Department Budgets ............................................................. 79
Administration ..........................................................................................................80 Codes Administration ..............................................................................................85 Finance .....................................................................................................................91 Fire..............................................................................................................................96 Law ............................................................................................................................102 Municipal Court .......................................................................................................108 Planning and Development ..................................................................................115 Police .........................................................................................................................121 Public Works Engineering .......................................................................................126 Public Works Operations .........................................................................................130
Section 7: Special Revenue Funds ................................................................................ 136
Parks and Recreation Funds ..................................................................................139 Other Special Revenue Funds ...............................................................................167
Section 8: Capital Projects Funds .................................................................................. 171 Section 9: Proprietary Funds ........................................................................................... 191
Table of Contents City of Lee’s Summit Annual Budget FY13
Enterprise Funds .......................................................................................................193
Internal Service Funds .............................................................................................216
Section 10: Debt Service Funds ..................................................................................... 241
General Obligation Debt .......................................................................................243
Park COP Debt .........................................................................................................247
Appendix ......................................................................................................................... 248
Glossary .....................................................................................................................249
Miscellaneous Statistics ...........................................................................................260
Table of Contents City of Lee’s Summit Annual Budget FY13
Section 1: Introduction
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1. Introduction City of Lee’s Summit Annual Budget FY13
HISTORY
Over a hundred years ago, the small 11 block Town of Strother straddled the Missouri Pacific Railroad tracks. Today, that small town consists of 65.24 square miles and is known as the City of Lee's Summit. In the late 1800's, a man by the name of William B. Howard was drawn to this fertile, gently rolling prairie land with the dream of building a city. Today, nearly 93,000 residents have been enticed to this progressive, yet restful and family-oriented community atmosphere, with a unified dream to create a dynamic, vital city. From yesterday to today, the story of this once small town has been filled with the courage, dedication, and quiet determination of its citizens, making Lee's Summit an ideal city in which to live and work.
On October 28, 1865, William B. Howard founded the Town of Strother by filing a plat containing the 11 blocks that currently encompass the downtown business district. At the time of incorporation, the population count stood at one hundred people. In November of 1868, the name was changed and the area incorporated as the "Town of Lee's Summit". Although the "Summit" portion of the name was obviously based on the fact the town's elevation is the highest point on the railroad between Kansas City and St. Louis, there are numerous opinions and theories on the origin of "Lee". According to one theory, the town was named after Civil War General Robert E. Lee, since incorporation took place shortly after the war and the majority of citizens migrated from the Southern states. However, another version suggests the town was named after a prominent early settler, Dr. Pleasant Lea. The discrepancy in the spelling of "Lea" has been attributed to railroad sign painters.
Lee's Summit's most infamous citizen was Cole Younger, called "The Last of the Great Outlaws" by author Homer Croy. According to history, soldiers drove Younger to a life outside the law after his father's murder and subsequent robbery. While Union forces were enforcing Order #11, the command issued in 1862 ostensibly to burn homes belonging to those with Southern ties, Younger and his brothers were credited with saving some of the original homes within Lee's Summit, the most prominent of which belonged to William B. Howard. Order #11 helped to unify the transplanted southern population in Missouri and compelled Younger to join the Confederate guerrilla band known as Quantrill's Raiders. Cole Younger was arrested after an attempted bank robbery in Northfield, Minnesota. Following 25 years of imprisonment for his crimes, Cole Younger was paroled in 1901. Three years later, Younger returned to Lee's Summit where he lived as a model citizen until his death in 1916. His grave is located in the Lee's Summit Historic Cemetery.
The Fire of 1885 demonstrated yet again the stamina personified by citizens in Lee's Summit. While most of the town's residents were attending Sunday morning church services, fire erupted in the downtown district, which consisted of dry, wooden buildings. A detailed account of the fire, as printed in the April 16, 1885, issue of The Lee's Summit Journal, stated the buildings burned "...like greased wood". Virtually the entire business district was destroyed and the loss aggregated at $87,000, with a total of 25 buildings consumed by the flames. However, the stalwart citizens took their losses in stride and promptly commenced to rebuild the town.
Almost 30 years later, Mr. R. A. Long, a prominent Kansas City lumberman, began building his dream, which became a reality with the construction of Longview Farm. In 1912, Mr. Long purchased
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1. Introduction City of Lee’s Summit Annual Budget FY13
approximately 1,700 acres in the southwest portion of Lee's Summit. Mostly self-sufficient, the farm included five major barn groups and 42 buildings. When completed and functional, Longview Farm became internationally known for the horses and livestock contained within its white rail fences and was one of only three dozen such showplace farms.
The history of Lee's Summit abounds with the tragedies and triumphs of courageous people who have never failed in their dream of creating a city that will continually progress and prosper. Most importantly, Lee's Summit is comprised of dedicated people who never lose touch with the basic values that make a community livable. We feel Lee's Summit has lived up to the dreams of its forefathers.
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1. Introduction City of Lee’s Summit Annual Budget FY13
City of Lee’s Summit Mayor and City Council
Mayor Randy Rhoads
District 1
District 2
Rob Binney Kathy Hofmann Brian Whitley Allan S. Gray II
District 3
District 4
Derek Holland Ed Cockrell Bob Johnson Dave Mosby
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1. Introduction City of Lee’s Summit Annual Budget FY13
The City of Lee’s Summit operates under a Mayor/City Council form of government.
Mayor
The Mayor is elected at-large for a four-year term and is recognized as the head of the city for all legal and ceremonial purposes and by the Governor of Missouri for all purposes of military law. The Mayor presides at City Council meetings, executes all ordinances, resolutions, proclamations, grants and executive orders. Any ordinance or resolution adopted by the City Council may be vetoed by the Mayor; however, the Mayor may only vote in the event of a tie.
The Mayor presents a State of the City address at least once annually as to the affairs of the city and any recommendations of the Mayor.
City Council
The City Council consists of eight members. Two Councilmembers are elected by qualified voters from each of the four respective districts of the city, as provided by Section 9.4, City Council Districts.
City Councilmembers shall be elected to serve staggered four-year terms. At each regular municipal election, Councilmembers shall be elected to fill the offices of those whose terms expire.
Budget Committee
A new City Council standing committee was established by Ordinance 7145 on February 16, 2012. This committee’s purpose is to review the City Manager’s proposed budget prior to its consideration by the City Council. The committee shall report on all bills, proposed ordinances, measures or questions referred to it pertaining to appropriations and the overall financial condition and future needs of the City. For the FY13 budget process, the committee consisted of the following members:
Brian Whitley, Chair Ed Cockrell
Kathy Hofmann David Mosby
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1. Introduction City of Lee’s Summit Annual Budget FY13
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1. Introduction City of Lee’s Summit Annual Budget FY13
AWARD FOR DISTINGUISHED BUDGET PREPARATION
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Lee’s Summit, Missouri for its annual budget for the fiscal year beginning July 1, 2011. The award reflects the City’s commitment to meeting the highest principles of governmental budgeting. This signifies that Lee’s Summit’s budget rated proficient in serving as: a policy document, a financial plan, an operations guide, and a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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1. Introduction City of Lee’s Summit Annual Budget FY13
Section 2:
Administrative
Summary
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2: Administrative Summary
City of Lee’s Summit Annual Budget FY13
City Manager’s Fiscal Year 2013 Budget Message
June 7, 2012
Mayor Randall Rhoads and Members of the City Council:
I am pleased to present the proposed municipal budget for fiscal year 2012-2013 (FY13) for the City of Lee’s Summit. I want to thank the Budget Committee, Management Team, and budget support staff for their dedication and hard work in preparing this document. As in recent years, much thought and discussion throughout this year’s budget process has gone into the prioritization and allocation of resources, as general fund revenues remain essentially flat while expectations and demands for City services and programs continue to grow. I believe we have once again risen to the challenge of continuing to provide high quality services to the citizens of Lee’s Summit through careful examination of organization priorities and continual search for efficiencies within existing programs. Despite the continued sluggish economic conditions of late, the City will continue to move forward, posturing ourselves to attain the vision of the community set forth by both the City Council in their City Council Goals and
Strategies and the citizens through the Lee’s Summit 360:Charting Tomorrow, the City’s long-range strategic plan. Among the top priorities funded in the FY13 budget are:
Public safety, as both the Fire and Police departments will take important steps to improve their operations and provision of services to the community
Public infrastructure with continued funding of road improvement, curb replacement, sanitary sewer line improvement, and water main rehabilitation.
Sustainable development and processes, including focused redevelopment efforts
New technologies that will be implemented throughout the organization to improve the delivery of City service in a number of areas
Customer service enhancements with additional resources to improve public education and awareness and customer relationships
Communication and citizen engagement will be improved with new tools to facilitate two-way communication between City Hall and reach a broader audience
Performance Excellence, to continue pursuit of improved organizational operations through this multi-year initiative. FY13 will see the creation of the organization’s first business plan and development of a performance scorecard to monitor and share our progress in meeting the objectives of our new plan with you and the community.
The City’s continued recognition of the arts and culture and its importance to our community needs to be mentioned. Although not formally funded in the annual operating budget, important progress towards the recommendations of the recent Cultural Facilities Master Plan is anticipated for FY13. I look forward to the report of the new Cultural Arts Facility Task Force. These citizens are preparing specific recommendations regarding the short and long term implementation steps to build our cultural infrastructure.
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In order to meet the financial challenges of presenting a balanced budget during these economic times of relatively flat revenue growth, several initiatives have been deferred. Namely two economic development planning studies that were tentatively planned to occur in FY13 have been removed from the proposed budget. These studies were to lay important groundwork in our redevelopment efforts along several areas of M-291. I will continue to monitor the financial situation through the new fiscal year, and it is my hope that a request for funding of these studies may be brought before you for consideration if and when the time is right based on the City’s general fund financial landscape. We are also aware of a potential $150,000 planning grant from MARC that may assist in our targeted M-291 corridor planning. As is prudent, the City typically budgets on conservative revenue assumptions, and moderate revenue growth in the coming fiscal year may make the funding of these important studies possible. Recap of Fiscal Year 2011-2012 (FY12)
A look back at the many accomplishments of this organization over the past fiscal year reveals not only the
impressive dedication of city staff, but also the importance of careful planning and execution in the use of public
funds as a number of long range policy and planning decisions showed important results to our community.
Public safety. In FY12, the City completed its four year funding commitment to move to a community-oriented policing program with expanded patrol districts. Twenty-one additional police officers were hired over the four year period, and patrol districts were increased from eight to ten to provide improved coverage and officer-community relationships. Results are already evident, as crime statistics for calendar year 2011 have dropped making Lee’s Summit one of the safest communities in the region. In addition, community-oriented policing was also instrumental in the Police Department recently receiving the Commission on Accreditation for Law Enforcement Agencies (CALEA) Advanced Law Enforcement Accreditation in FY12. This coveted designation is considered the highest standard of excellence in law enforcement.
Public Infrastructure. The City continued to maintain and improve its infrastructure in FY12, devoting significant resources to our curb and sidewalk replacement programs as well as our annual street overlay and slurry seal programs. These programs are funded through voter-approved bond monies. In addition, a new Todd George Parkway extension was opened and improvements made to Douglas Street.
Water Utilities Strategic Plan. This long-range strategic planning project included an assessment of the department and its ability to meet customer expectations and the development of a strategic plan to ensure that those expectations are met with the programs and services provided by Water Utilities in alignment with the rates. FY13 will see the start of implementation of this well-documented roadmap to fiscal sustainability for the utility.
Economic Development. Both economic development and redevelopment received attention in FY12 with two important efforts being initiated: the annexation of Unity Village and the development of an M150 Master Plan.
The City, in cooperation with the Unity Village School of Christianity, approved the annexation and development of approximately 300 acres of land south of Colbern Road. The property contains an estimated 2.2 million square feet capacity for ‘Class A’ and other commercial-oriented development upon full build-out.
The southern side of the City also received much attention this year, as the Planning Department in
conjunction with a citizen task force and with significant input from the community spent much of FY12
creating the Lee’s Summit M-150 Sustainable Corridor Vision and Framework Plan. This plan, though still
pending approval, is intended to establish a guiding vision and policy framework for the M-150 Corridor
that will encourage high quality, well-coordinated, and more sustainable development within the planning
area over time.
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City of Lee’s Summit Annual Budget FY13
Sustainability. This year, a community-wide Sustainability Action Plan was adopted. The goal of the plan is to improve the community’s existing high quality of life through focused investments in energy efficiency; transportation; land use; water conservation and stormwater management; waste reduction and management; and education, outreach and advocacy. These investments will result in a Lee’s Summit with enhanced property values; reduced operations and maintenance costs in both homes and businesses; improved neighborhood health and safety for residents of all ages; and balanced consideration of the effects future development will have on the economy, community, and environment. The study was funded in part by a federal Energy Efficiency and Conservation Block Grant.
The City Council also approved funding for a Regional Transit Plan education program. The education program will provide information about the benefits of developing a regional commuter rail service and the proposals envisioned for our community and areas in eastern Jackson County.
Cultural Arts Master Plan. The City funded a Cultural Facilities Master Plan study in FY12. The plan evaluated space needs of the arts and cultural community in Lee’s Summit; it provides a preliminary space plan and capital budget for recommended facilities and offers recommendations for the operations and sustainability of those facilities. This plan, whose initiation stems from the City’s Cultural Arts Master Plan, has provided new direction to the Arnold Hall project and support for improvements to the new amphitheater at Legacy Park. As mentioned previously, a Cultural Arts Facility Task Force is working on implementing this plan.
Technology. The FY12 fiscal year will see the launch of the new, long-awaited Enterprise Resource Planning (ERP) platform, titled Evolution C3. This project includes more customer-friendly applications both internally and externally in areas of finance, procurement and water utility billing. Additional improvements will be added in FY13 for the payroll and budgeting functions.
Enhanced technology was also brought to the public safety departments, as an emergency services radio upgrade was made with voter-approved bond funds.
FY12 was clearly a busy year for the organization, and I am pleased with progress made in many areas despite continuing financial pressures, as we continue to plan for our future while addressing our needs for today with quality services.
Fiscal Year 2013 Highlights As mentioned, the FY13 budget continues to advance the Mayor and City Council’s and the community’s priorities. Even within tight revenue constraints, funding is provided for the following specific projects or programs:
Public Safety: Fire Department Management Audit/Accreditation process ($50k); new Police Training Facility to open in FY13 (multi-year total project cost: $6.1M)
Public infrastructure (FY13 budgeted amounts): Curb replacement ($4.2M); pavement management ($3.6M); sidewalk ($0.8M); sanitary sewer line improvements ($2.4M); and water main rehabilitation ($1.5M)
Sustainable Development: Transit-oriented development study ($10k); Rock Island Railroad Coalition efforts ($35k)
Technology: ERP (multi-year total project cost: $2.0M); Windows 7 migration ($30k)
Communication and Citizen Engagement: Web-based citizen engagement tool ($13.2k); comprehensive citizen survey ($25k); cable channel upgrades including closed captioning ($19k)
Performance Excellence: Organization business plan ($28k)
Arts and Culture. Bond election including cultural facilities ($40k)
Development of Organized Labor Agreements: Consulting services ($75,000)
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City of Lee’s Summit Annual Budget FY13
General34%
Capital Projects23%
Water Utility20%
Debt Service5%
Parks Funds4%
Other Funds2%
Fleet3%
ITS2%
Solid Waste2%
Airport5%
Combined Expenditures By Fund
General Fund 542.96 77%
Parks & Recreation
45.00 6%
Water Utilities59.50 9%
Solid Waste15.00 2%
Fleet9.00 1%
ITS19.00 3%
CBS10.00 2%
Airport7.04 1%
FY13 Combined Full-time Equivalents
Our community has been successful in addressing short-term issues while continuing to look ahead at future opportunities. The FY13 funding priorities support this approach to resource management. Overall Budget Summary
The City’s total budget is composed of over 75 active funds. The overall FY13 budget is $177.6 million. Excluding inter-fund transfers, it is $160.6 million. The $177.6 million is a 9.4% ($18.5M) decrease from the adopted FY12 budget. This decrease is primarily due to a $20.5M drop in capital project fund budgets.
The chart to the left reflects combined expenditures of
all funds. Combined expenditures are budgeted at
$177,609,567. This amount may be broken down by
fund type as follows:
Due to aging infrastructure and recent community growth patterns in Lee’s Summit, 23% of the City’s total budget is dedicated to capital improvement funds. The City prepares a five-year CIP annually, which includes a detailed description of the various projects and serves as a long-term planning tool for the City. Many of these projects span over several fiscal years; only those projects with activity scheduled in FY13 are financed and adopted as part of the City’s Annual Operating Budget. Overall, the City’s funds receive their financial support from many different sources such as property and sales taxes, user charges, grants and debt financing. The chart to the right reflects combined revenues of all funds by source. The City’s diverse revenue stream is an indication of good financial health and stability. The City’s workforce is an essential component of its success in delivering quality services each year to the community. As resources begin to tighten, as they have in the past several years, the loyalty
Fund Type FY13 Budget
General $59,436,976
Capital Project 40,908,068
Special Revenue 7,105,512
Debt Service 9,415,910
Enterprise 48,725,734
Internal Service 12,017,367
Total 177,609,567
Property Tax22%
Sales Tax21%
Fees & User Charges
30%
Franchise Tax9%
Other5%
Interfund Transfers7%
Intergovernmental5%
Interest1%
Combined Funds Revenue by Type
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City of Lee’s Summit Annual Budget FY13
0
100
200
300
400
500
600
700
800
2010-2011 2011-2012 2012-2013
Adopted Adopted Proposed
Combined Full-time Equivalents
705.30 706.25704.64
and dedication of the City staff becomes more evident than ever, as they continue to maintain high standards and even address expanded expectations at times without increased funding or personnel. The chart reflects the City’s total full-time equivalents (FTE) by fund. As is illustrated, 77% (543) of the City’s employees are paid through the general fund. Overall, City FTE count has remained stable over the most recent three year period (FY11: 705; FY12: 705; FY13: 706). General Fund The General Fund accounts for the traditional operational activities of the City, such as police and fire protection, street maintenance, planning, codes, court and general administration of the City. For FY13, projected revenues in this fund of $59.6M (inlcuding one-time revenues) exceed recommended expenditures of $59.4M by $129,031.
General Fund Summary: The net savings will be applied to the general fund reserve balance, raising the projected year end balance. Revenue Projections The primary support for general services comes from diverse revenue sources such as property taxes, sales taxes, and utility franchise taxes. Combined, these major revenue sources comprise approximately 78% of all general fund revenues. The balance of revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental revenues and miscellaneous fees and charges. In previous years, these revenue sources experienced steady growth allowing the City to maintain and in some service areas expand the level of service. Full recovery from the recent economic downturn did not occur in FY12 as property taxes remained stagnant and even experienced slight decline in some areas. Modest growth was experienced in sales taxes revenues but mild weather conditions for
FY13
Budget YE Projected Recommended
Revenues (less 1-time): $57,731,577 $56,685,223 $58,516,007 1.4%
Expenditures: -$58,311,420 -$57,892,069 -$59,436,976 1.9%
Net: -$579,843 -$1,206,846 -$920,969
One-Time:
Revenues $1,000,000 $1,000,000 $1,050,000
Expenditures -$405,371 -$405,371
Final Net $14,786 -$612,217 $129,031
FY12
Variance
from FY12
Budget
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City of Lee’s Summit Annual Budget FY13
much of the year left franchise tax revenues below budget. Overall, for FY13, general fund revenues are projected to be $59,566,007; this level is 1.4% above FY12 budget and 3.3% above FY12 year-end estimates.
Property Tax The City’s largest general fund revenue source is property taxes. Property taxes are projected to end FY12 at $16,709,837 which is $628,377 or 3.6% under budget. A decline in assessed valuation for Jackson and Cass counties in 2011 resulted in reduced property taxes in FY12. Though the City is allowed to rollup the tax levy in such circumstances to remain revenue neutral, a voluntary property tax rollback was chosen by the City Council that was not budgeted in FY12.
For FY13, a levy rollup to recover the lost revenue is projected. Overall, property taxes (with the rollup) are projected to be $17,433,405 which is $723,566 or 4.3% above FY12 year end estimates. We are required to present this levy rollup in our adopted budget in order to give this matter further consideration later in the fiscal year.
Franchise Tax Franchise taxes are the second largest general fund revenue source. The City grants certain franchises for public utilities and receives a gross receipts fee of 7% for natural gas, telecommunications, and electric and 5% for cable television. Franchise tax revenue is projected to end the current year under budget by $1,287,347 or 8.3% due primarily to mild weather conditions.
During FY13, the following franchise tax revenues are projected:
Natural Gas $2,171,581 $2,656,964 22.4% Telephone 3,687,955 3,775,129 2.4% Electric 6,912,619 6,785,124 -1.8% Cable 1,370,806 1,179,529 -14.0% Total $14,142,961 $14,396,74
6 1.8%
As indicated in the above table, franchise tax revenues are projected to increase slightly from the current fiscal year.
Sales Tax The third largest general fund revenue source is sales taxes. General fund gross sales tax receipts are projected to come in at the end of FY12 approximately 6.1% over budget at $12,659,136.
For FY13, sales taxes are projected to be $14,213,657, an increase of $1,554,521 or 12.3% over FY12 year end. Several factors contribute to this estimate. First, late in FY12 the Summit Woods TIF will be closed and sales taxes of approximately $1million previously considered Economic Activity Taxes (EATs) and diverted from the general fund will now be paid into the general fund in FY13.
In addition, new growth is anticipated both at the Summit Fair shopping center and in the Longview area resulting in additional new sales taxes. Base sales taxes are assumed to increase by 2.5% on average.
License, Permits & Fees The Licenses, Permits & Fees category are expected to end FY12 at $1,137,100 which is under budget by $13,648 or 1.2%. Housing starts and new development continue to be slow to recover, although code inspection fees are projected to end the year 41.6% over budget at $467,130 due to an increase in housing inspections related to hail storms.
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City of Lee’s Summit Annual Budget FY13
33%
26%
12%
9%
7%
5%
Police
Fire
PW Operations
Finance
PW Engineering
Administration
Codes
Planning
Law
Courts
For FY13, licenses, permits and fees are projected to be $1,142,674. This is $3,043, or 0.3% over FY12 year end projection.
Motor Vehicle Tax The Motor Vehicle Tax category is comprised of three components: (1) motor vehicle fuel taxes, (2) sales taxes, and (3) license and transfer fees. The category is projected to end FY12 at $2,904,892, which exceeds budget by $195,983 or 7.2%. Motor vehicle fuel tax is collected based on census figures. As a result of the latest census, in January this revenue source experienced an approximately 17% increase from Fiscal Year 2010-2011 (FY11).
Motor vehicle sales taxes were strong in FY12 versus prior year and are projected to end the year at $455,939, 8.3% over FY11. In this revenue stream however, due to recent legislation, an approximately 24% drop is expected in FY13 to $346,514.
Overall in this category, FY13 revenues are estimated at $2,975,612, or 2.4% over FY12 year end.
Payments for General & Administrative (G & A)
The Water Utilities, Solid Waste and Airport G & A payments to the general fund in FY13 will decrease again from FY12 from $1,346,999 to $846,350 due to a new cost allocation method.
One-Time Revenues
In FY13, the general fund will receive approximately $300,000 in back taxes that were paid to another jurisdiction in error. Additionally, the fund will receive a $750,000 payment from the Gamber Center fund as scheduled repayment of funding loaned during construction. This payment is the third of four scheduled payments.
In summary, FY12 general fund revenues are projected to end the year under budget by $1,041,244 (1.8%) primarily due to the voluntary property tax rollback that was not budgeted and slower than anticipated franchise taxes due to unusual weather conditions. The FY13 general fund revenue budget is $1.9 million (3.3%) over FY12 year end projections and $0.8 million (1.4%) over FY12 budgeted revenues. We have been cautious in our projections, and this anticipated growth level is realistic given the current economic outlook for the coming year.
Expenditures The general fund accounts for expenses in nine departments of the City. Public safety (Police and Fire) and Public Works (PW Operations and PW Engineering) budgets comprise 78% of the total general fund budget as illustrated below. Total general fund expenses are projected to end the current fiscal year at $58.3 million, or $498,463 (0.8%) under budget. A mild winter produced savings of over $200,000 in the Public Works Operations budget. Some of these savings were offset, however, by several significant Law Department expenses associated with the Unity Village annexation and litigation against the City. The majority of the FY12 savings are from personal services
vacancies savings experienced during turnover, reduction in the workforce, or from budgeted but unfilled positions. For FY13, general fund requested expenses are $59.4 million, compared to a $58.3 million budget
1 in FY12. This represents an increase of 1.89%
over the FY12 original adopted budget. The table below shows the breakout by department or division:
1 This represents the FY12 original adopted budget. Budget amendment #1 for $167,007 was approved on May 3,
2012. Budget amendment #2 for $317,654 is pending approval.
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City of Lee’s Summit Annual Budget FY13
FY12 FY13
Department Budget Requested $ %
Police $19,043,736 $19,522,264 $478,528 2.6%
Fire 15,595,990 15,696,172 $100,182 0.6%
PW Operations 7,096,639 7,213,303 $116,664 1.7%
Finance 4,941,443 5,448,339 $506,896 10.3%
PW Engineering 3,690,710 4,090,005 $399,295 10.6%
Administration 3,503,864 2,970,473 ($533,391) -15.0%
Codes 1,424,374 1,472,518 $48,144 3.5%
Planning 1,024,262 974,034 ($50,228) -4.9%
Law 1,173,735 1,198,193 $24,458 2.0%
Courts 816,667 851,675 $35,008 4.3%
Total $58,311,420 $59,436,976 $1,125,556 1.9%
Chg from FY12 Budget
71%
4%
12%
8% Personal Services
Supplies
Other Services
Maintenance & Repairs
Utilities
Fuel
Capital Outlay
Transfers
A reorganization of department responsibilities accounts for some of the variances seen in the table. Procurement, previously under the auspices of the Administration Department, is now part of the Finance Department. Much of the increase in the PW Engineering budget is reflective of anticipated increases personal services costs associated with capital projects. These expenses are reimbursed to the general fund from the related capital project fund. A look at the general fund budget by category reveals that over 71% of the total budget is spent on personal services including salary and benefits.
Personnel Services
Personal services salary expenditures are estimated by using an average 2% merit increase for the employee “pay-for-performance” system. Including this increase, personal services salary costs are budgeted at $29,925,545 for FY13.
Health insurance premium increases were budgeted with a 10% increase based on preliminary figures, as the City recently switched carriers and is gathering new claims experience data.
FY13 budget includes the implementation of Phase 2 of a recent compensation and benefit study. This implementation is a modified approach from recommendations in the study and is anticipated to be effective January 1, 2013. Only costs for non-represented employees have been included in the budget due to the uncertainty of the outcome of ongoing discussions with represented groups.
5 Year Outlook
The City monitors the long-term financial health of the general fund through the updating and review of the City’s 5-Year General Fund Model. It is through this model that the City’s Management Team can evaluate current trends and see the long-term implications of various policy or expenditure decisions.
Below is an abbreviated version of the model using moderate revenue and expenditure assumptions that include 3% property tax growth and 2%-3% sales tax growth in the out years.
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City of Lee’s Summit Annual Budget FY13
FY10 FY11 FY12 FY12 FY13 FY14 FY15 FY16 FY17
Actual Actual Budget Projected Estimated Projected Projected Projected Projected
Revenues:
Total operating revenues 57,560,029 58,266,035 57,731,577 56,685,224 58,516,006 60,212,887 61,754,818 63,601,749 65,508,865
Percent Change 4.29% 1.23% -0.92% -2.71% 1.36% 2.90% 2.56% 2.99% 3.00%
Salaries/Total Revenues 66.38% 66.84% 70.21% 71.09% 70.39% 70.62% 70.66% 70.43% 70.02%
Expenditures:
Total operating expenditures 53,450,634 54,715,461 58,390,532 57,892,069 58,629,526 60,160,253 61,629,362 63,146,468 64,592,058
Percent Change 0.51% 2.37% 6.72% 5.81% 0.41% 2.61% 2.44% 2.46% 2.29%
Revenues - Expenditures 4,109,395$ 3,550,573$ (658,955)$ (1,206,845)$ (113,520)$ 52,635$ 125,455$ 455,281$ 916,808$
Revenues - Expenditures 4,109,395$ 3,550,573$ (658,955)$ (1,206,845)$ (113,520)$ 52,635$ 125,455$ 455,281$ 916,808$
One-Time:
Revenues 0 0 1,000,000 1,000,000 1,050,000 1,300,000 300,000 0 0
Expenditures 0 0 0 0 0 0 0 0 0
Exergonix 0 (1,405,280) 0 0 0 0 0 0 0
Legal Settlement 0 (15,500,000) 0 0 0 0 0 0 0
ERP 0 (1,800,000) (405,371) (405,371) 0 0 0 0 0
Rev - Exp (after one-time) 4,109,395$ (15,154,707)$ (64,326)$ (612,216)$ 936,480$ 1,352,635$ 425,455$ 455,281$ 916,808$
Net change in fund balance including one-time
Fund balance—beg. 23,217,069$ 27,326,463$ 12,171,756$ 12,171,756$ 11,559,540$ 12,496,020$ 13,848,655$ 14,274,110$ 14,729,391$
Fund balance—end. 27,326,463$ 12,171,756$ 12,107,430$ 11,559,540$ 12,496,020$ 13,848,655$ 14,274,110$ 14,729,391$ 15,646,199$
Ending fund balance as a % of
expenditures (exc one-time) 51.12% 22.25% 20.74% 19.97% 21.31% 23.02% 23.16% 23.33% 24.22%
General Fund: 5-Year Revenue/Expense Model Moderate Revenue Growth
FY13 Budget Scenario: 2% Merit; Comp Adj in Jan.; Property Tax rollup; FY14: Phase 3 Comp Plan
This model is used extensively in the budgeting process and updated throughout the year as new information becomes available. Given moderate growth assumptions, operating revenues (excluding one-time payments) will exceed operating expenditures from FY14 through FY17.
Fund Balance and Fiscal Sustainability
Another important factor monitored throughout the budget process and the fiscal year is the general fund balance. The Government Finance Officers Association (GFOA) contends that, “it is essential that governments maintain adequate levels of fund balance to mitigate current and future risks (e.g., revenue shortfalls and unanticipated expenditures) and to ensure stable tax rates. Fund balance levels are a crucial consideration, too, in long-term
$40
$45
$50
$55
$60
$65
$70
$75
$80
FY08 FY09 FY10 FY11 FY12
Bud
FY12
Proj
FY13 FY14 FY15 FY16 FY17
Mill
ion
s
Fiscal Year
General Fund Revenues and Expenditures
Total revenues
Total expenditures
Projected
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financial planning.” To that end, in 1992 the City established as policy to ‘maintain a minimum fund balance of 20% of expenditures.’
The tables to the right illustrate the projected fund balance levels through Fiscal Year 2016-2017 (FY17) given moderate revenue growth.
An additional 5% ‘Economic Opportunity Fund’ reserve was also established beyond the 20%. The model projects that given the assumptions employed, the general fund will have substantially restored that additional 5% balance which has been recently depleted.
The assumptions in the model will be watched closely to determine their accuracy. If circumstances are altered, adjustments will be made accordingly.
FY13 Expansions – All Funds
An “expansion” is an item that typically is a “one-time” expense that improves the operational efficiency or customer relations of a particular service. The following expansions have been included in the FY13 budget:
Airport:
VERP upgrade for Snow Plow, $2,875
Information Technology Services:
Windows 7 Conversion, $30,000
Alarm Management Software (Police), $23,000
Gasboy Upgrade/Conversion (Fleet), $60,000
Fleet:
Automatic Paver (PW Operations), $95,000
Ford Scan Tool, $3,000
Freon Machine, $4,000
Parks (all funds):
Hallway & walkway lighting, fence capping, playground shade, ADA lift and ramp, $67,216
Solid Waste:
Diversion Expansion, $87,500
Current Balance
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
FY08 FY09 FY10 FY11 FY12 Bud
FY12 Proj
FY13 FY14 FY15 FY16 FY17
Fiscal Year
General Fund Year End Balance
Projected
20% of Exp
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Water Utilities:
Vacuum Excavator, $44,500
Toughbooks (ITS), $7,000
Total Expansions - All Funds: $424,091
Other Funds A number of significant services, projects, and programs are accounted for in funds other than the general fund.
Following is a summary of the FY13 budgets for the major non-general funds.
Water Utilities Fund The Water Utilities Fund is the second largest fund of the City next to the general fund and comprises 20% of the City’s overall budget. FY13 expenditures are budgeted at $35,807,541 or 2.6% over FY12 budget of $34,888,395. The Water Utilities Department serves over 34,000 customers. The total water supply of 21.5 million gallons per day (MGD) includes 14 MGD from Kansas City, Missouri and 7.5 MGD from Independence, Missouri. Water demands reached a historical max day high in 2003 of 25.5 MGD. In 2009, max day demand was 15.5 MGD. The City of Lee’s Summit and Little Blue Valley Sewer District have developed a contractual agreement for ongoing treatment and pumping within the Little Blue Valley drainage basin to accommodate existing and future customers within Lee's Summit. In order to maximize capacity of the sanitary sewer system, Water Utilities continues to focus on Inflow and Infiltration (I&I) reduction programs. In FY12, the department underwent an extensive strategic planning process. With input and feedback from a community advisory group, the utility’s strengths and opportunities for improvement emerged to help guide future decisions and practices. High marks were received by the utility in comparison to other Kansas City metropolitan area utilities and to accepted industry standards for product quality, customer satisfaction, operation resiliency and water resources adequacy. The assessment also revealed areas of need within the department. While all of the areas are important to address, two opportunities for improvement emerged as the most critical to address now: infrastructure stability and a rate management policy. The department has already begun work on these two important areas. Also included in the report was a recommendation for the City to adjust the water and sewer rate to help fund future system improvements and increased operating costs. So on December 15, the City Council approved the City’s first water and sewer rate increase since 2006 (sanitary sewer rates remained unchanged.) The act was an important first step in the implementation of the strategic plan and in ensuring the long-term sustainability of the utility. Parks and Recreation Funds The Parks and Recreation budget consists of 11 separate funds to address the goals and objectives of the department. A significant factor in the development of these goals comes from the “Legacy for Tomorrow and Beyond” plan. The citizen-based plan identifies the park and recreation needs for 10-year periods. In 2005, the Parks sales tax was extended for an additional ten years at a rate of 0.25%, a reduction of one-eighth cent became effective April 1, 2008. The sales tax is used to fund the “Legacy for Tomorrow and Beyond” master plan, as well as Gamber Center improvements.
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Parks operational fund budgets for FY13 include:
Gamber Center: $391,561
Legacy Park Community Center; $1,890,168
Harris Park Community Center; $1,379,690
Parks & Recreation: $3,144,429
Aquatics: $655,752
Cemetery: $238,436
In total, Parks and Recreation’s budgeted expenditures in the operating funds are $7,700,036 representing a 0.8% increase over FY12 budget. Solid Waste Management Fund The Solid Waste Management Fund accounts for revenues and expenses related to the City's Resource Recovery Park. For FY13, budgeted expenditures are $3,203,130 or 10.8% above FY12 budget. The increase is primarily due to a scheduled Postclosure Expense transfer of $175,000 and the introduction of a new Public Disposal Area in FY13.
The Resource Recovery Park, which operates on a six-day per week schedule, encompasses an area of approximately 275 acres including a 80 acre sanitary landfill, a four acre yard waste composting facility, a one acre drop-off recycling center, and a Household Hazardous Waste disposal area. An additional 40 acres of the site is set aside as a soil borrow area while the remainder of the property serves as a buffer from the abutting property owners.
Tipping fees for both municipal solid waste and yard waste received at the Resource Recovery Park, as well as the sale of compost and mulch, which is produced at the yard waste facility, generate fund revenue. Governed by state law, as well as City ordinance, yard waste cannot be placed in the sanitary landfill. Although no fees are charged for dropping off recyclables at the Recycling Center, the fund does generate limited revenue from the sale of specific recyclable items. This facility is subsidized from the Solid Waste Fund.
In FY13, a new program will be introduced to divert valuable material from the waste stream at the Public Disposal Area (PDA). The mixed materials collected will be sold to a hauler. Carpet and padding will be picked up by a local vendor. Clean wood will be diverted to create mulch. Scrap metal will be sold to a local vendor. The FY13 budget contains the purchase of a mini-excavator ($87,460) to implement this program.
Lee’s Summit Municipal Airport The Airport Operating Fund is an enterprise fund that accounts for all revenues and expenses related to the municipally owned airport. For FY13, expenditures are budgeted at $8,335,373, a 14.1% increase from FY12 budget due primarily to anticipated federal grants associated with planned runway expansion.
The Lee's Summit Municipal Airport is designated by the Federal Aviation Authority (FAA) as a reliever airport for the Kansas City metropolitan area and as such is designed to reduce congestion at larger air carrier airports by providing general aviation pilots with alternate landing facilities. It is further classified as a general aviation utility airport serving planes with gross weights of less than 12,500 pounds and landing speeds less than 121 knots. The airport is equipped with two runways: a 4,014 foot North/South (18-36), and a 3,800 foot Crosswind (11-29).
Airport fund revenue is generated through the sale of aviation fuel, navigational charts and pilot supplies, the leasing of 75 tie-down spaces, 40 open T-hangar spaces and 112 enclosed hangar spaces and six ground leases for private hangars.
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Capital Project Funds Capital project funds are budgeted annually and reflect the implementation of the City's various master plans and goals. Capital projects for FY13 are budgeted in the following funds:
Tax Increment Financing (TIF) Funds I-470 Business &Technology $270,298 Summit Woods 2,930,852 Chapel Ridge 2,415,139 Longview 498,717 Summit Fair 1,670,250 Todd George/50 Highway 2,210,923 Water Utilities Construction Funds Sewer Tap 3,876,189 Water Tap 1,185,151 Water Construction 6,175,431 Sewer Construction 4,099,102 Capital Improvement Sales Tax Funds Road & Bridge Improvement 8,378,000 CIP Sales Tax Extension 5,301,000 Parks & Recreation Construction Funds Neighborhood Park Development 338,000 City Park 66,000 Other Capital Project Funds Public Safety Bond 2010 340,000 ERP (Enterprise Resource Planning) 1,053,016 Total All Capital Project Funds: $40,908,068
This FY13 capital project funds amount of $40,908,068 represents a 33.4% decrease of the FY12 budget level of $61,444,682 due to the completion or reprioritization of a number of projects. More information on the City’s Capital Improvement Program (CIP) is available on our website (http://cityofls.net/Development.aspx.) Summary In summary, we are ready to face the challenges of the next fiscal year. Resources are limited, and there are many challenges that face this community. There are also many opportunities to continue building a stable future. The best environment for success is one that is based on shared responsibility and a team approach between the elected official and professional staff. We know that the Mayor and City Council are looking ahead with us and wanting the same positive results. The budget presented to you this evening includes some exciting new initiatives while postponing other studies that address important redevelopment needs of the City. This prioritization process, though difficult at times, is necessary to ensure we live within the constraints of our available resources. The development of the City’s first business plan that began with focus groups and input from the community and elected officials and included a Management Team retreat in May 2012 will be a great new asset for the organization in future budgeting and financial prioritization processes. I look forward to your continued input and involvement in that process as we create a roadmap for the next five years.
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City of Lee’s Summit Annual Budget FY13
For FY13 as always, adopting the budget is an important responsibility; it serves as both an operational and financial plan for the delivery of city services, as well as a communication tool from the City to the citizens of Lee’s Summit and members of the financial community. Its implementation ensures careful and efficient use of the community’s resources and helps to maintain financial stability and sustainable growth into the future. It is my hope that we will continue to show stable and predictable fiscal decision-making by approving this budget on a timely basis.
Together as a team, we have developed a budget that meets our community’s expectations for quality standards and services while creating the best possible outcome for long-term financial sustainability. As I submit it for your approval, I thank you for your service to our community and look forward to working with you over the next year to bring the potential of this document to fruition.
Sincerely,
Stephen Arbo City Manager
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Citizen Based Strategic Planning in Lee’s Summit, Missouri
Over the last forty years, the City of Lee’s Summit has grown into one of the largest cities in the Kansas City Metropolitan area. This growth has been effectively managed not only through the leadership provided by the Mayor and City Council, but also through the vision and goals established by the citizen-
based Lee’s Summit: 21st Century strategic planning process in 1993 and later updated in 1998. Many of the things that have come to mark the high quality of life in our community and the excellence of service from the City were a result of these processes. These include new City facilities such as the police headquarters and City Hall, and new boards and commissions that help guide such community initiatives as the arts and human relations.
As the goals from the 1993 and 1998 21st Century Strategic Plans have now been accomplished, the Mayor and the City Council requested that a new long-term Strategic Plan be established, which would serve as a guide for the future long-term growth and sustainability of Lee’s Summit. With facilitation from the National Civic League (NCL), a highly diverse group of individuals from around the Lee’s Summit community gathered together to formulate this plan over an 11 month period. These individuals worked together to create a plan that would serve the common good of every Lee’s Summit citizen. As the first step in this process, an Initiating Committee was assigned four primary tasks: selecting the project name, identifying potential stakeholders who would have the task of creating the strategic plan, finding a location for the meetings, and establishing organizational committees. On September 16, 2008, the Stakeholders Committee kicked off one of the largest strategic planning processes that the National Civic League has ever undertaken. This group of citizens worked together every three weeks for eight months to produce a strategic plan that would outline the needs and expectations for the Lee’s Summit community over the next 10 - 15 years.
Through hours of open debate, discussion, and collaboration among stakeholders, six Key Performance Areas were identified as the main areas of emphasis for the strategic plan. The plan is divided into six key performance areas (KPA): Economic Development, Education, Health and Human Services, Local Government, Quality of Life, and Transportation. Due to the dedication and cooperation of the 202 stakeholders of Lee’s Summit 360° and their ability to maintain free and open dialog, a comprehensive long-term strategic plan was created for the common good of the community. On March 31, 2009, the entire Lee’s Summit 360° committee was able to reach a consensus on the final plan. Throughout the following summer, the City Council and the Co-Chairs of each KPA worked together over several City Council meetings to create the final report that serves as the long term strategic plan of the City. On August 6, 2009, the City Council unanimously approved a resolution adopting the Lee’s Summit 360°: Charting Tomorrow as the long term strategic plan for the City of Lee’s Summit.
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The final phase of the strategic planning process is underway and involves the actual implementation of the plan. The Mayor-appointed Implementation Committee is charged with reviewing the plan, further clarifying the goals and strategies and initiating the action steps. Following is a high level summary of the vision and goals established for the community through the
Lee’s Summit 360 process. The full document, including strategies, action steps and success measures, may be found on the City’s website at www.cityofls.net under ‘Publications and Reports’. An online dashboard has been created to track the progress is achieving these goals.
Lee’s Summit 360 Community Vision Statement
Lee’s Summit is a sustainable and vibrant city with a dynamic spirit of cooperation among its diverse citizens, businesses, organizations, educational systems and governments.
Through comprehensive community planning and regional collaboration, Lee’s Summit enjoys economic
independence and a high quality of life as a recognized destination city.
Key Performance Areas
Education
Mini Vision Statement: The community of Lee's Summit and its educational partners through regional collaboration and dynamic planning meet the life-long learning needs of all diverse citizens.
Goal: Create a forum for collaboration between the City of Lee's Summit and the diverse
educational partners in the community to ensure a continued, coordinated and focused emphasis regarding:
Life-long learning and employment needs of the community
Ongoing pursuit of funding to address such needs
Attention to diversity, promotion of benefits, and understanding of education-related issues
Comprehensive and coordinated dissemination of education-related information
throughout the community.
Economic Development
Mini-Vision Statement: Lee's Summit is a progressive destination city with a fiscally balanced tax base and a strong sense of community, which attracts and retains investment by aggressively pursuing development and redevelopment strategies through public and private partnerships
Goal 1: The City of Lee’s Summit is development and redevelopment friendly. Goal 2: In order to improve the current strategy of increasing the office and industrial assessed
valuations in Lee’s Summit, the City should evaluate the Lee’s Summit Economic Development Council’s (LSEDC) relationship, structure, and reporting communications with the City.
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Goal 3: Establish a ratio of 35% commercial and 65% residential development and
redevelopment mix. Goal 4: Aggressively pursue redevelopment projects using the appropriate tools to achieve the
highest and best use of underutilized properties. Goal 5: Lee’s Summit is perceived as a “progressive destination city”.
Health and Human Services
Mini Vision Statement: Lee’s Summit is rated one of America’s healthiest cities by utilizing an integrated health and human services network providing services easily accessible to all citizens whether or not they are insured. In collaboration with its charitable organizations, the City’s health system developed the resources to assist in providing access to preventative measures, therapy, education, treatment and support to the entire community including the disadvantaged and most vulnerable.
Goal 1: Identify, educate & coordinate efforts related to human service needs for the citizens of
Lee's Summit. Goal 2: Involving a collaborative group of community leaders, develop a comprehensive
plan to address the healthcare needs of the under-insured and uninsured of the Lee's Summit community.
Goal 3: Coordinate plans and education opportunities related to the emergency services
response and the health and human services aspects of disaster preparedness for the Lee's Summit community.
Local Government
Mini-Vision Statement: The government of Lee's Summit reflects our strong identity while promoting a regional and collaborative approach for providing quality services with accountability to its citizens. Through transparency, communication and outreach, Lee's Summit fosters the empowerment of its citizens and a broad base of leaders. The government is guided by our sense of history, spirit of innovation and sustainability.
Goal 1: Leadership development and community involvement
Strategy 1: Continue to develop and expand a communication outreach program for the City of Lee’s Summit.
Strategy 2: Enhance leadership training Strategy 3: Create mechanisms to maximize representative government involvement.
Goal 2: Continue to support a fully-resourced, professionally trained government workforce.
Strategy 1: Build the leading public safety organizations in the metropolitan area. Strategy 2: Provide modern facilities and technological tools for Staff as needed, in
order to continue to maintain a high level of quality services to the Lee’s Summit community.
Strategy 3: Ensure City employees are compensated competitively.
Goal 3: Achieve environmentally friendly and financially sustainable infrastructure systems.
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Strategy 1: Create a sustainable infrastructure task force and develop a long-term
infrastructure sustainability plan. Strategy 2: Promote and implement select ‘green’ initiatives.
Goal 4: Promote fiscally sustainable and environmentally sensitive development.
Strategy 1: Continue to maintain prudent cost management and conservative fiscal strategies.
Strategy 2: Promote balanced revenue mix. Strategy 3: Incentivize sustainable development. Strategy 4: Protect natural resources of the community.
Quality of Life
Mini Vision Statement: Acclaimed as the ideal place to live, learn, work and play, Lee’s Summit embodies healthy living, excellence in the arts, recreation, learning and multi-generational leisure opportunities combined with a respect for the environment and its diverse population.
Goal 1: Establish strategies & action steps that support arts and culture in Lee’s Summit. Goal 2: Establish strategies & action steps that support a positive brand & consistent
community image.
Goal 3: Establish strategies & action steps that support a diverse community.
Goal 4: Establish strategies & action steps that support healthy lifestyles.
Transportation
Mini-Vision Statement: Transportation in Lee’s Summit is a planned, regionally integrated, multi-modal, accessible, and well-maintained system that facilitates movement about the city and encourages growth and economic development. This system includes vehicular, bicycle, pedestrian, aeronautical, rail and mass transit components that provide safe, efficient, and sustainable transportation of people, goods, and services to and from places where people live, work, worship, shop, play, learn, and seek medical care.
Goal 1: Airport. Determine if expansion of the Lee’s Summit Municipal Airport (Airport)
will provide desirable economic development and growth for Lee’s Summit with net positive benefits to the community overall.
Goal 2: Complete Streets. A “Complete Streets” system would allow safe access along and
across Lee’s Summit streets for all citizens, including motorists, bicyclists, pedestrians, and transit riders.
Goal 3: Mass Transit. Provide the citizens of Lee’s Summit a safe, cost-effective, accessible,
environmentally responsible regional mass transit system that connects people to work, educational institutions, medical institutions, and entertainment destinations within Lee’s Summit and with connections to other transit routes within the Kansas
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City metropolitan areas. This goal is to be accomplished as it is deemed feasible and fiscally sustainable for the City.
Section 3:
Budget Overview
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
FUND STRUCTURE
The City budget is divided into over 70 different funds which fall into one of two major categories: Governmental Fund Types Governmental Funds are those which rely on taxes for support. The taxes are deposited into the revenue accounts of the General Fund, Special Revenue Funds, Debt Service Funds and Capital Projects Funds. Proprietary Fund Types Proprietary Funds rely on user charges for support and include the Enterprise Funds, which provide services to and collect fees from the general public. The Internal Service Funds provide service to and collect fees from the General Operating Fund, Special Revenue Funds, and Enterprise Funds that are directly benefited.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
For Fiscal Year 2013
Special Debt Capital Internal
General Revenue Service Projects Enterprise Service Total
Est. Beginning
Balance 11,434,356$ 6,457,590$ 6,454,609$ 96,322,981$ 16,734,799$ 24,161,526$ 161,565,861$
Revenues 58,656,006 6,994,119 10,721,274 29,270,667 40,362,090 8,283,242 154,287,398
Transfers In 910,000 528,537 7,702,752 1,392,630 879,759 11,413,678
Total Resources 71,000,362 13,980,246 17,175,883 133,296,400 58,489,519 33,324,527 327,266,937
Less:
Expenditures 58,958,406 7,273,135 8,329,660 39,007,110 34,865,473 12,157,367 160,591,151
Transfers out 478,570 -167,623 1,086,250 1,900,958 13,860,261 -140,000 17,018,416
Ending Balance 11,563,386$ 6,874,734$ 7,759,973$ 92,388,332$ 9,763,785$ 21,307,160$ 149,657,370$
Fund Balance Change:
Amount $129,030 $417,144 $1,305,364 ($3,934,649) ($6,971,014) ($2,854,366) ($11,908,491)
Percent 1.1% 6.5% 20.2% -4.1% -41.7% -11.8% -7.4%
CHANGES IN FUND BALANCES
Lee's Summit, Missouri Combining Funds Statement
By Fund Types
Special Debt Capital Internal
General Revenue Service Projects Enterprise Service Total
Property Tax 17,433,405$ 2,915,780$ 7,875,886$ 8,909,869$ -$ -$ 37,134,940$
Sales Tax 14,213,657 314,860 2,725,922 17,083,175 - - 34,337,614$
Other Taxes 2,975,612 - - - - - 2,975,612$
Franchise Tax 14,396,746 - - - - - 14,396,746$
License, Permits & Fees 1,142,674 - - - - - 1,142,674$
Fines & Forfeitures 1,389,414 250 - - 19,753 - 1,409,417$
Fees & User Charges 3,505,177 2,809,625 - 1,468,167 33,829,983 7,391,155 49,004,107$
Intergovernmental 715,348 650,271 - 930,046 6,196,750 - 8,492,415$
Interest 305,484 85,698 119,466 501,529 116,989 126,376 1,255,542$
G & A 846,350 - - 400 - - 846,750$
Miscellaneous 1,732,139 217,635 - 37,481 198,615 765,711 2,951,581$
Bond Proceeds - - - 340,000 - - 340,000$
Interfund Transfers 910,000 528,537 - 7,702,752 1,392,630 879,759 11,413,678$
59,566,006$ 7,522,656$ 10,721,274$ 36,973,419$ 41,754,720$ 9,163,001$ 165,701,076$
Combined Revenues by Type
*Transfers In: Includes onetime revenues related to scheduled repayment of funding loaned during
construction and approximately $300,000 in back taxes that were paid to another jurisdiction in error. Transfers Out: Includes payments for expansion items, appropriations for the Arts Council, Beautification Commission, and 4
th of July event expenses.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
Unaudited Projected
Balance Add Less Balance
6/30/2012 Revenues Expenditures 6/30/2013 Amount Percent
GOVERNMENTAL FUNDS
General Fund 11,434,356 59,566,007 59,436,976 11,563,387 129,031 1.1%
Total Governmental Funds 11,434,356 59,566,007 59,436,976 11,563,387 129,031 1.1%-
SPECIAL REVENUE FUNDS -
Energy Efficiency & Conservation Block Grant 2,459 - 2,459 - 0.0%
Gamber Center 146,907 434,161 391,561 189,507 42,600 29.0%
Community Center 125,667 1,970,613 1,890,168 206,112 80,445 64.0%
Parks & Recreation Fund 1,039,328 3,145,347 3,144,429 1,040,246 918 0.1%
Aquatics (22,005) 692,835 655,752 15,078 37,083 -168.5%
Business and Industry 60,933 377,452 374,145 64,240 3,307 5.4%
CDBG Entitlement 26,218 288,907 288,907 26,218 - 0.0%
Cemetery Trust Fund 1,129,669 267,451 238,436 1,158,684 29,015 2.6%
Summit Woods TDD 1,268 21,000 21,000 1,268 - 0.0%
Raintree North TDD - - -
Longview TDD 67 - 67 - 0.0%
Violence Against Women Grant Fund (22,280) 101,114 101,114 (22,280) - 0.0%
Road & Bridge Escrow Trust Fund - -
Postclosure Trust Fund 3,969,358 223,776 - 4,193,134 223,776 5.6%
Total Special Revenue Funds 6,457,590 7,522,656 7,105,512 6,874,734 417,144 6.5%
DEBT SERVICE FUNDS
G.O. Debt Service Fund 4,953,048 7,988,951 6,439,647 6,502,352 1,549,304 31.3%
Park Certificate of Participation Debt Fund 1,501,561 2,732,323 2,976,263 1,257,621 (243,940) -16.2%
Total Debt Service Fund 6,454,609 10,721,274 9,415,910 7,759,973 1,305,364 20.2%
CAPITAL PROJECT FUNDS
Summitwoods East TIF Amendment 7,285 1,994,955 - 2,002,240 1,994,955 27383.7%
Hartley Block Tax Increment Financing (TIF) 134,648 134,648 - 0.0%
I-470 Business Center TIF 93,656 354,152 270,298 177,510 83,854 89.5%
Capital Improvements Sales Tax 10,219,135 6,994,956 5,301,000 11,913,091 1,693,956 16.6%
Landfill Improvement 618,519 8,000 626,519 8,000 1.3%
Summit Woods TIF 17,149,607 5,376,815 2,930,852 19,595,570 2,445,963 14.3%
Chapel Ridge TIF (15,027,812) 2,336,136 2,415,139 (15,106,815) (79,003) 0.5%
Longview TIF (23,807) 432,152 498,717 (90,372) (66,565) 279.6%
Airport Improvement 19,898,062 19,898,062 - 0.0%
Water Tap Fund 5,081,348 524,598 1,185,151 4,420,795 (660,553) -13.0%
Sewer Tap Fund 4,814,087 1,642,856 3,876,189 2,580,754 (2,233,333) -46.4%
Water Construction 3,461,791 4,646,939 6,175,431 1,933,299 (1,528,492) -44.2%
Sewer Construction 3,125,486 2,777,596 4,099,102 1,803,980 (1,321,506) -42.3%
Road & Bridge Improvement 6,561,974 6,668,254 8,378,000 4,852,228 (1,709,746) -26.1%
Ritter Plaza TIF 4,543 - - 4,543 - 0.0%
NE TIF (777) 1,085,180 1,084,403 1,085,180 --
City Park Fund (255,311) 66,000 (321,311) (66,000) 25.9%
Summit Fair TIF (486,336) 1,670,250 (2,156,586) (1,670,250) 343.4%
Todd George/50 Hwy TIF 4,109,909 1,213,599 2,210,923 3,112,585 (997,324) -24.3%
Stormwater Improvements 8,461,026 - - 8,461,026 - 0.0%
Arterial Lights 624,764 - - 624,764 - 0.0%
Enterprise Resource Planning 685,129 5,000 1,053,016 (362,887) (1,048,016) -153.0%
Road & Bridge Excise/Sales Tax 2,907,689 410,481 - 3,318,170 410,481 14.1%
Senior Center Fund 506,585 - 506,585 - 0.0%
Greenway Fund 430,845 161,250 592,095 161,250 37.4%
Neighborhood Park Development (958,521) 500 438,000 (1,396,021) (437,500) 45.6%
City Walk TIF (88,142) - - (88,142) - 0.0%
Fire Station #2 310,555 - - 310,555 - 0.0%
Sidewalk Program 842,679 - - 842,679 - 0.0%
Fire Facility Construction (Fire Station #7) 181,948 - - 181,948 - 0.0%
Salt Dome #2 (57,560) - - (57,560) - 0.0%
Downtown Improvements 74,296 - - 74,296 - 0.0%
Public Safety Issues (308,548) - - (308,548) - 0.0%
Public Safety 2010 6,282,398 340,000 340,000 6,282,398 - 0.0%
Infrastructure Improvement 2010 3,256,721 - 3,256,721 - 0.0%
Road Improvement 2010 3,582,799 - 3,582,799 - 0.0%
Tudor Road Improvement 2010 10,102,309 - 10,102,309 - 0.0%
3rd Street Road Improvements - - - - -
Total Capital Project Funds 96,322,981 36,973,419 40,908,068 92,388,332 (3,934,649) -4.1%
Review of Funds
Net Change
The following table lists the estimated beginning fund balance or retained earnings; projected revenues; and expenditures (including interfund transfers) and theprojected ending fund balance for all City funds.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
FY08 FY09 FY10 FY11 FY12 FY12 FY13 FY14 FY15 FY16 FY17
Actual Actual Actual Actual Budget Projected Estimated Projected Projected Projected Projected
Total revenues 57,527,397$ 55,193,423$ 57,560,029$ 58,266,035$ 58,731,577$ 57,560,224$ 59,566,006$ 61,512,887$ 62,054,818$ 63,601,749$ 65,508,865$
Total expenditures 52,266,332$ 53,178,118$ 53,450,634$ 73,420,741$ 58,796,081$ 58,297,618$ 59,436,976$ 60,160,253$ 61,629,362$ 63,146,468$ 64,592,058$
Revenues - Expenditures 5,261,065$ 2,015,306$ 4,109,395$ (15,154,707)$ (64,504)$ (737,394)$ 129,030$ 1,352,635$ 425,455$ 455,281$ 916,808$
Net change in fund balance
Beginning Fund Balance 15,940,698$ 21,201,763$ 23,217,069$ 27,326,463$ 12,171,756$ 12,171,756$ 11,434,362$ 12,370,842$ 13,723,477$ 14,148,932$ 14,604,213$
Ending Fund Balance 21,201,763$ 23,217,069$ 27,326,463$ 12,171,756$ 12,107,252$ 11,434,362$ 12,370,842$ 13,723,477$ 14,148,932$ 14,604,213$ 15,521,021$
Net Change in FB 5,261,065$ 2,015,306$ 4,109,395$ (15,154,707)$ (64,504)$ (737,394)$ 936,480$ 1,352,635$ 425,455$ 455,281$ 916,808$
Ending FB as a % of op exp** 40.6% 43.7% 51.1% 22.2% 20.7% 19.8% 20.8% 22.8% 23.0% 23.1% 24.0%
25% required fund balance 13,066,583$ 13,294,529$ 13,362,659$ 18,355,185$ 14,699,020$ 14,574,405$ 14,859,244$ 15,040,063$ 15,407,341$ 15,786,617$ 16,148,014$
*Unaudited
** Percent of fund balance is calculated on operating expenditures only. One-time expenditures have been removed.
GENERAL FUND BALANCE
Unaudited Projected
Balance Add Less Balance
6/30/2012 Revenues Expenditures 6/30/2013 Amount Percent
ENTERPRISE FUNDS
Harris Park Community Center 39,332 1,436,675 1,379,690 96,317 56,985 144.9%
Airport Operating 381,418 7,611,620 8,335,373 (342,335) (723,753) -189.8%
Water Utility Operating 11,364,168 29,816,871 35,807,541 5,373,498 (5,990,670) -52.7%
Solid Waste Management 2,740,170 2,889,554 3,203,130 2,426,594 (313,576) -11.4%
Revenue Bonds 2,209,711 - - 2,209,711 - 0.0%
Total Enterprise Funds 16,734,799 41,754,720 48,725,734 9,763,785 (6,971,014) -41.7%
INTERNAL SERVICE FUNDS
Short-Term Disability Trust 80,895 46,386 37,986 89,295 8,400 10.4%
Unemployment Trust 152,280 33,580 29,712 156,148 3,868 2.5%
Self-Insurance Reserve 81,781 75,818 73,130 84,469 2,688 3.3%
Workers Compensation Self-Insurance 1,477,103 428,903 630,631 1,275,375 (201,728) -13.7%
Central Building Services 793,389 1,302,474 1,275,908 819,955 26,566 3.3%
WU Equipment Replacement 3,441,605 722,633 125,000 4,039,238 597,633 17.4%
Fleet Operations 15,039,909 3,529,837 5,896,364 12,673,382 (2,366,527) -15.7%
Information Technology Systems 3,094,564 3,023,370 3,948,636 2,169,298 (925,266) -29.9%
Total Internal Service Funds 24,161,526 9,163,001 12,017,367 21,307,160 (2,854,366) -11.8%
Grand Total 161,565,861 165,701,077 177,609,567 149,657,371 (11,908,490) -7.4%
Continued: Review of Funds
Net Change
The following table lists the estimated beginning fund balance or retained earnings; projected revenues; and expenditures (including interfund transfers) and theprojected ending fund balance for all City funds.
FIVE YEAR GENERAL FUND MODEL The City of Lee’s Summit uses a five year financial model for long range financial planning. The use of the model helps predict financial outcomes for a variety of different budgeting scenarios. The five year model includes both revenues and expenditures by category for the general fund departments. During the budget process this model is presented to the City Council to elicit discussion and budgetary direction. The model is very fluid and changes regularly as new information becomes available. The table above is a condensed version of the model presented to the Budget Committee near the end of
the FY13 budget process. It illustrates the projected general fund balance through FY17 based on projected revenues, anticipated FY13 budget levels, and a number of assumptions of future growth rates.
For FY13 and later years, the estimated expenditures in the model include a 2.7% assumed vacancy rate savings that is not included in the actual general fund budget amount.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
AN ORDINANCE APPROVING, ADOPTING AND APPROPRIATING THE BUDGET OF THE CITY OF LEE'S SUMMIT, MISSOURI, FOR THE FISCAL YEAR ENDING JUNE 30, 2013.
WHEREAS, in accordance with Section 11.2 of the Lee’s Summit City Charter, the City Manager has submitted to the Mayor and Council a budget for the fiscal year ending June 30, 2013 and an accompanying message; and
WHEREAS, in accordance with Section 11.5 of the Lee’s Summit City Charter, the Council has caused to be published in one or more newspapers of general circulation in the city a general summary of the budget and a notice stating the times and places where copies of the message and budget were available for inspection by the public, and the time and place for a public hearing on the budget; and
WHEREAS, a public hearing on the budget was held on June 7, 2012, not less than two weeks after such publication; and
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LEE'S SUMMIT, MISSOURI, as follows:
SECTION 1. That the proposed budget as appended hereto and made a part hereof is hereby approved, adopted and appropriated by funds and the maximum amounts to be expended for the fiscal and budget year of 2012-2013 are as follows:
Fiscal Year 2012-2013 Proposed Budget
Fiscal Year Interfund Net Budget
2012-2013 Transfers 2012-2013
GENERAL FUND
Administration
2,970,473 -
2,970,473
Public Works Engineering
4,090,005 - 4,090,005
Police
19,522,264 - 19,522,264
Fire
15,696,172 - 15,696,172
Finance
4,969,769 478,570 5,448,339
Planning & Development
974,034 - 974,034
Municipal Court
851,675 - 851,675
Codes Administration
1,472,518 - 1,472,518
Law Department
1,198,193 - 1,198,193
Public Works Operations
7,213,303 - 7,213,303
Total General Fund 58,958,406 478,570
59,436,976
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
SPECIAL REVENUE FUNDS
Summit Woods TDD
21,000 -
21,000
Gamber Center 391,561 -
391,561
Community Center 1,890,168 -
1,890,168
Parks & Recreation 3,333,709 (189,280)
3,144,429
Aquatics 655,752 -
655,752
Violence Against Women Grant Fund 101,114 -
101,114
Business and Industry Fund 374,145 -
374,145
Road & Bridge Escrow Trust Fund - -
-
CDBG Entitlement 288,907 -
288,907
Cemetery Trust Fund 216,779 21,657
238,436
Total Special Revenue Funds 7,273,135 (167,623)
7,105,512
DEBT SERVICE FUNDS
General Obligation Debt
6,439,647 -
6,439,647
Park Certificate of Participation Debt Fund 1,890,013 1,086,250
2,976,263
Total Debt Service Funds 8,329,660 1,086,250
9,415,910
CAPITAL PROJECT FUNDS
Hartley Block Tax Increment Financing (TIF) - - -
SW East TIF - - -
I-470 Business TIF 270,298 - 270,298
Capital Improvements Sales Tax Extention 5,301,000 - 5,301,000
Landfill Improvement Fund - - -
Summit Woods TIF 2,930,852 - 2,930,852
Chapel Ridge TIF 2,415,139 - 2,415,139
Longview TIF 498,717 - 498,717
Airport Improvement Fund - - -
Water Tap Fund - 1,185,151 1,185,151
Sewer Tap Fund 3,745,382 130,807 3,876,189
Water Construction Fund 6,175,431 - 6,175,431
Sewer Construction Fund 3,514,102 585,000 4,099,102
Road & Bridge Excise and Sales Tax Fund - - -
Road & Bridge Improvement 8,378,000 - 8,378,000
Neighborhood Park Development Fund 438,000 - 438,000
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
Legacy Park Construction Fund 66,000 -
66,000
Summit Fair TIF 1,670,250 -
1,670,250
Todd George/50 HWY TIF 2,210,923 - 2,210,923
Public Safety 2010 340,000 -
340,000
Enterprise Resource Planning (ERP) 1,053,016 -
1,053,016
Total Capital Projects
39,007,110 1,900,958
40,908,068
ENTERPRISE FUNDS
Recreation Center
1,379,690 -
1,379,690
Airport Operating
2,280,498 6,054,875
8,335,373
Solid Waste Operating
3,203,130 -
3,203,130
Water Utilities Operating
28,002,155 7,805,386
35,807,541
Total Enterprise Funds:
34,865,473 13,860,261
48,725,734
INTERNAL SERVICE FUNDS
Short Term Disability Trust Fund
37,986 -
37,986
Unemployment Trust Fund
29,712 -
29,712
Self Insurance Trust Fund
73,130 -
73,130
Workers Compensation Self Ins Fund
630,631 -
630,631
Central Building Services
1,275,908 -
1,275,908
Water Utility Replacement Fund
125,000 -
125,000
Central Vehicle Maintenance
5,896,364 -
5,896,364
Information Technology Services
4,088,636 (140,000)
3,948,636
Total Internal Service Funds
12,157,367 (140,000)
12,017,367
Grand Total $160,591,151 $ 17,018,416 $ 177,609,567
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
SECTION 2. That pay ranges for the position classification plan of the City, which is attached
hereto as Exhibit A and incorporated herein by reference, be approved pursuant to Section 2-308 of the Code of Ordinances of the City of Lees Summit, Missouri.
SECTION 3. That this ordinance shall be in full force and effect from and after the date of its passage and approval.
SECTION 4. That should any section, sentence, or clause of this ordinance be declared invalid
or unconstitutional, such declaration shall not affect the validity of the remaining sections, sentences, or clauses.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
BUDGET ADOPTION AND ADMINISTRATION
The following procedures will be followed in the preparation, adoption, administration, and control of
departmental budgets within city organizations.
Preparation
The following fund types shall be budgeted:
• General Operating
• Special Revenue
• Debt Service
• Capital Projects
• Enterprise
• Internal Service
Prior to the preparation of departmental budget requests, the City Manager and Department
Directors shall meet with the City Council to discuss priorities for the coming fiscal year. The
priorities shall be the basis for which the Department Directors then prepare individual Program
Budget requests for the upcoming year. The City Manager and Department Directors will meet to
present and discuss their respective budget requests at least two months prior to the beginning of
the new fiscal year. They will make adjustments as necessary to meet the overall budget goals and
funding levels of the City.
Budget Adoption
The City Manager and Department Directors will submit their combined budget proposal to the
Budget Committee one month prior to adoption. The Mayor and City Council will review the
proposed budget draft during the Work Session preceding the meeting of adoption.
The City Council shall publish in one or more newspapers in the City a general summary of the
budget and a notice stating: 1) the times and places where copies of the message and budget are
available for inspections by the general public; and 2) the time and place, not less than two weeks
after such publication, for a public hearing on the budget.
Adoption of the budget will be by passage of the budget ordinance by the City Council and approval
by the Mayor, as provided by law. The budget shall provide a complete financial plan of all city
funds and activities for the ensuing fiscal year and, except as required by law or this Charter, shall
be in such form as the City Manager deems desirable or the Council may require. The budget must
be balanced, in which expenses do not exceed revenues. In no event shall the total proposed
expenditures exceed the estimated revenues to be received plus any unencumbered cash reserves
estimated to be on hand at the beginning of the budget year.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
Expense categories for the City of Lee’s Summit include:
• Personal Services: Control of expenditures in the area of personal services is provided through
position control. No new positions may be created without the approval of the City Manager,
Mayor, and City Council.
• Commodities: The Commodities category shall include uniforms that are purchased, office
equipment and furniture, small tools, janitorial, fuel and lube and other items consumed in
performing the function of the department.
• Contractual Services: Contractual Services are professional fees such as organizational
memberships, legal fees, auditing, testing, service and equipment rentals, and maintenance
and repair expenses incurred in the routine operation of the department.
• Maintenance & Repairs: The Maintenance & Repairs category is for buildings, vehicles and
equipment used in the delivery of service by the department. This also includes the Internal
Services overhead charge.
• Utilities: Utilities expenditures are those incurred for gas, electric, phone, cell phones, water
and sewer.
• Fuel & Lubricants: These are the petroleum expenditures incurred for motorized equipment
and vehicles.
• Depreciation: The periodic expense of assets based on value and estimated life of the capital
assets.
• Debt Service: This is the principal, interest and fiscal agent expenditures relating to general
obligation, revenue bonds, and certificates of participation as well as any lease purchase type
debt instruments.
• Interfund Transfers: Interfund transfers are used to provide resources on a program basis while
still maintaining fiscal integrity by fund source and type.
• Capital Outlay: Capital Outlays are expenditures incurred through the acquisition or
enhancement of capital assets, to the extent the expenditure exceeds $5,000 and has a useful
life or can be expected to extend the life two years or more. A more detailed explanation of
this account may be found in the City's Capital Asset Policy.
Administration
No Capital Expenditure will be made unless:
• It was specifically budgeted for in the adopted budget, or the Assistant to the City Manager
determines that there are funds available in the department's budget, and the City
Manager approves the purchase in writing.
• The City Council upon recommendation of the appropriate standing committees shall
authorize the unbudgeted expenditure if it exceeds $10,000 to the extent that the
reappropriation of funds does not diminish the overall goal and objectives of the
departments program for which these funds are taken. The request for such approval shall
be highlighted on the Council's Regular Agenda, and backup material provided which
explains the purpose of the change and its impact on budget priorities.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
The City Manager shall approve all transfers of funds between line items within each department's
budget which exceed $10,000. The City Manager may transfer part or all of any unencumbered
appropriation balance among programs within a department and, upon written request by the City
Manager, the Council may by ordinance transfer part or all of any unencumbered appropriation
balance from one department to another.
Reporting: The Administration Department will provide timely reports of budget position
to each Department Director, the City Manager, Mayor, and City Council.
Expenditure Projection and Analysis: The Administration Department will analyze the
expenditures of each department on a monthly basis and inform each Department Director
whose expenditures appear to be exceeding the adopted budget. By the end of the
seventh month of each budget year, the Administration Department will notify all
Department Directors whose budgets are likely to be exceeded. The City Manager, Mayor,
and City Council shall also be notified. Each Department Director so notified shall, within
two weeks, inform the Finance Director and City Manager of the actions he/she will take to
avoid exceeding the departmental budget.
Control of Budget Overruns
Budget Overruns: If, during the budget year, the Administration Department shall determine that a
department's expenditures will exceed the approved budget, the Assistant to the City Manager
shall with the approval of the City Manager prepare an adjustment to the budget. If the
department's expenditures are expected to exceed the approved budget a Budget Amendment
shall be prepared for submission to the Mayor and City Council. In the event of an emergency, the
City Manager may authorize an expenditure by a department which is in an "overrun" situation.
Summary
The director of each department shall be held responsible and accountable for the expenditures of
his/her department. The Assistant to the City Manager shall, through timely reports and analysis,
keep Department Directors and elected officials informed of any possible budget problems. A
department shall not exceed its approved budget without authorization from the City Manager.
Amendments which change the total budgeted appropriations for any fund will be made through
adoption of a budget revision ordinance.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The City of Lee’s Summit, Missouri (the City) was incorporated in 1868 and covers an area of
approximately 64 square miles in Jackson and Cass Counties, Missouri. Lee’s Summit is a charter city
operating under an elected Mayor-City Council form of government. The City Administrator is the chief
administrative officer of the City. The City provides services to more than 70,000 residents in many
areas including law enforcement, fire protection, water and sewer services, community enrichment and
development, and various social services. Educational services are provided by separate governmental
entities.
The accounting and reporting policies of the City conform to generally accepted accounting principles
(GAAP) applicable to local governments. The following represent the more significant accounting and
reporting policies and practices of the City.
The Financial Reporting Entity
The City is governed by an elected eight-member council and a mayor. As required by GAAP, these
financial statements present the City of Lee’s Summit (the primary government). The following
component unit is included in the City’s reporting entity because of the significance of its
operational and financial relationship with the City.
Blended Component Unit
The following legally separate entity is a component unit which is, in substance, a part of the City’s
general operations. This component unit provides services almost entirely to the primary
government and provides services which almost exclusively benefit the primary government. Data
from this unit is combined with data of the primary government for financial reporting purposes.
The Lee’s Summit, Missouri Municipal Building Authority (the Authority) is a not-for-profit
corporation incorporated under the laws of the state of Missouri on August 13, 1994. The
Authority is governed by a three-member board appointed by the City Council. The Authority was
established to promote, acquire, develop, construct, own and lease facilities within the City which
are approved by the City Council for the purpose of promoting the economic, social, industrial,
cultural and commercial growth and for the general benefit of the City and its residents.
Administration of its various programs is performed by City employees. Although it is legally
separate from the City, the Authority is reported as if it were part of the primary government
because its sole purpose is to finance and construct the City’s public buildings. Separate financial
statements for the Authority are not prepared.
Basis of Presentation
The accounts of the City are organized on the basis of funds and account groups, each of which is
considered a separate accounting entity. The operations of each fund are accounted for with a
separate set of self-balancing accounts that comprise its assets, liabilities, equities, revenues and
42 | P a g e
3: Budget Overview City of Lee’s Summit Annual Budget FY13
expenditures or expenses. The various funds are grouped by type in the general purpose financial
statements. The following fund types and account groups are used by the City.
Governmental Fund Types
The General Fund is the general operating fund of the City. It is used to account for all financial
resources except those required to be accounted for in another fund.
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other
than expendable trust or major capital projects) requiring separate accounting because of legal or
regulatory provisions or administrative action.
The Debt Service Fund is used to account for the accumulation of resources for, and the payment
of, principal, interest and fiscal charges on long-term obligations other than obligations payable
from the operations of Proprietary Fund Types.
Capital Project Funds are used to account for financial resources segregated for the acquisition or
construction of major capital facilities other than those financed by Proprietary Fund Types or
Expendable Trust Funds.
Proprietary Fund Types
Enterprise Funds are used to account for operations which provide a service to the general public
and are financed primarily by user charges from such services.
Internal Service Funds are used to account for the financing of goods or services provided by one
department to other departments of the City on a cost-reimbursement basis.
Fiduciary Fund Types
Expendable Trust Funds are used to account for assets held in trust by the City for others. The
City’s Expendable Trust Funds include the Entitlement Fund.
Account Groups
The General Fixed Assets Account Group is established to account for all fixed assets of the City
other than those accounted for in the Proprietary Fund Types. Construction in progress, which
recognizes the value of assets not completed, is also included in this fund.
The General Long-Term Debt Account Group is established to account for all long-term
indebtedness of the City except that accounted for in the Proprietary Fund Types.
Basis of Accounting
The accounting and financial reporting applied to a fund is determined by its measurement focus.
All Governmental Fund Types and Expendable Trust Funds are accounted for using a current
financial resources measurement focus. With this measurement focus, only current assets and
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
current liabilities generally are included on the balance sheet. Operating statements of these
funds present increases (i.e., revenues and other financing sources) and decreases (i.e.,
expenditures and other financing uses) in net current assets.
The modified accrual basis of accounting is used by all Governmental Fund Types, Expendable
Trust Funds and Agency Funds. Under the modified accrual basis of accounting, revenues are
recognized when susceptible to accrual (i.e., when they become measurable and available).
“Measurable” means the amount of the transaction can be determined, and “available” means
collectible within the current period or soon enough thereafter to be used to pay liabilities of the
current period. The City considers property taxes as available if they are collected within 60 days
after year-end. A one-year availability period is used for revenue recognition for all other
Governmental Fund revenues. Expenditures are recorded when the related fund liability is
incurred. Principal and interest on general long-term debt are recorded as fund liabilities when
due or when amounts have been accumulated in the Debt Service Fund for payments to be made
early in the following year.
Those revenues susceptible to accrual are property taxes, franchise taxes and interest. Sales taxes
collected and held by the state at year-end on behalf of the City also are recognized as revenue.
Fines, licenses and permits are not susceptible to accrual because, generally, they are not
measurable until received in cash.
All Proprietary Fund Types are accounted for on a flow of economic resources measurement
focus. With this measurement focus, all assets and all liabilities associated with the operation of
these funds are included on the balance sheet. Fund equity (i.e., net total assets) is segregated
into contributed capital and retained earnings components. Proprietary Fund Type operating
statements present increases (e.g., revenues, non-operating revenues and operating transfers in)
and decreases (e.g., expenses, non-operating expenses and operating transfers out) in net total
assets.
The accrual basis of accounting is utilized by the Proprietary Fund Types. Under this method,
revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.
The City does not apply Financial Accounting Standards Board (FASB) statements issued after
November 30, 1989 for its Proprietary Funds.
Cash Equivalents
Cash equivalents include investments with original maturities of less than three months.
Other Taxes and Revenues
Recognized state shared taxes, such as motor, gas and liquor taxes, represent payments received
during the current fiscal period.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
Federal and state grant aid is reported as revenue when the related reimbursable expenditures
are incurred. Unrestricted aid is reported as revenue in the fiscal year the entitlement is received.
Charges for services are generally susceptible to accrual and are recorded as revenue when
earned.
Licenses, fees, fines, forfeitures and other revenues are generally not susceptible to accrual and
are recorded when received in cash.
Inventories
Inventories, which primarily consist of water line maintenance materials, are valued at cost using
the first-in, first-out (FIFO) method. The costs of Governmental Fund Type inventories are
recorded as expenditures when consumed rather than when purchased.
Prepaid Insurance
Prepaid insurance represents the payment of insurance premiums for coverage that benefits more
than one fiscal period. The premium amounts are amortized over the policy periods.
Deferred Bond Issue Costs and Unamortized Bond Discount
Deferred bond issue costs and unamortized bond discount are amortized over the life of the debt
using the effective interest method.
Property, Plant and Equipment
Property, plant and equipment owned by the Proprietary Fund Types are stated at actual or
estimated historical cost, less accumulated depreciation. Contributed assets are recorded at
estimated fair market value at the time received. Assets acquired through capital leases are
recorded in the appropriate property, plant and equipment accounts and are depreciated over
their estimated useful lives. Amortization of assets recorded under capital leases is included within
Proprietary Fund Type depreciation expense. Depreciation of plant and equipment is provided on
the straight-line basis over the estimated useful lives of the respective assets as follows:
Buildings 20–40
years
Plant and water/sewerage systems 35–75
years
Machinery and equipment 3–15
years
It is general practice to charge maintenance and repairs to expenses. Major expenditures for
renewals and betterments are capitalized and depreciated over their estimated useful lives.
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3: Budget Overview City of Lee’s Summit Annual Budget FY13
Cost of assets sold or retired and the related amounts of accumulated depreciation are eliminated
from the accounts in the year of sale or retirements, and any resulting gain or loss is reflected in
the general purpose financial statements.
General Fixed Assets
General fixed assets have been acquired for general governmental purposes. Assets purchased are
recorded as expenditures in the Governmental Fund Types and capitalized at actual or estimated
historical cost in the General Fixed Assets Account Group. In the case of gifts or contributions,
such assets are recorded in General Fixed Assets Account Group at fair market value when
received.
Certain improvements, including roads, bridges, curbs and gutters, streets and sidewalks, drainage
systems and lighting systems, have not been capitalized.
No depreciation is provided on general fixed assets.
Interest Expenditures
Expenditures for interest on general long-term debt are accounted for in the year of payment.
Compensated Absences
Under the terms of the City’s personnel policy, City employees are granted vacation and sick leave
in varying amounts. In the event of termination, an employee is paid for accumulated vacation
days up to the equivalent of two years’ vacation (maximum of six weeks). Employees are paid for
one-eighth of accumulated sick leave upon termination if they have five or more years of
employment with the City. All employer related costs of vacation and sick leave are accrued and
recorded when earned. Only the current portion of accrued vacation and sick leave is recorded in
the Governmental Fund Types, and the remainder of the liability is reported in the General Long-
Term Debt Account Group. All employer related costs of accrued vacation and sick leave in the
Proprietary Fund Types is recorded entirely within those funds.
Budgetary Procedures The reported budgetary data represents the final approved budget after amendments as adopted
by the City Council. Amendments to the original budget were not material, and appropriations
lapse at year-end. The basis of accounting is the same for both budgeting and GAAP reporting
purposes. The City Council utilizes the following procedures in establishing the budgetary data
reflected in the general purpose financial statements.
(1) Prior to the beginning of the fiscal year, the City Administrator submits to the City Council a
proposed operating budget for the fiscal year commencing the following July 1. The
operating budget provides a complete financial plan of all funds and activities for the
upcoming fiscal year. In no event shall the total proposed expenditures exceed the estimated
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revenues to be received plus any unencumbered cash reserves estimated to be on hand at
the beginning of the budget year.
(2) Public hearings are conducted to obtain taxpayer comments.
(3) Prior to July 1, the budget is legally enacted through passage of an ordinance.
The appropriated budget is prepared by fund, department and program. Department heads may
make transfers of appropriations within their departments. Upon written request by the City
Administrator, the Council may, by ordinance, transfer part or all of any unencumbered appro-
priation balance from one department to another. The legal level of budgetary control is the
department level.
Although the City is legally required to prepare budgets for all funds, there is no legal requirement
to report on those budgets. Therefore, the Combined Statement of Revenues, Expenditures and
Changes in Fund Balances – Budget and Actual presents a comparison of budget and actual for
only the General Fund, Special Revenue Funds, Debt Service Fund and the Expendable Trust Fund.
All special revenue funds have annual appropriated budgets except for the Federal Emergency
Management Measures Fund (FEMA). The FEMA Fund is activated only when the City is declared
a state or federal disaster area.
Capital projects are budgeted on a project basis rather than on an annual fiscal basis; therefore, a
comparison of actual to budget for Capital Project Funds would not be meaningful.
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CASH MANAGEMENT PROCEDURES The City’s idle funds shall be invested in accordance with the Investment Policy adopted by the Mayor
and City Council. Supplemental to these general policies and procedures the City’s Cash Management
Officer shall monitor the cash and investment portfolio to maintain adequate collateral of deposits in
excess of FDIC insurance.
A schedule of collateral shall be maintained and monitored to insure that market values are equal to, or
greater than 105% of estimated deposits in the overnight money market account. Weekly cash flow
projections should be determined and/or calculated by comparing general ledger cash balances (cash
board) with expected receipts or funds needed to cover next two payments cycles, security maturities
and payments. If cash on hand is projected to exceed short term needs, then an analysis should be
made to invest excess in a fixed maturity security. The new investment maturity should attempt to
provide continuous monthly maturities up to a maximum of three years.
The interest rate quoted may be tied to another rate to allow for market fluctuations (i.e, the most
recent ninety-day (90) treasury bill plus or minus basis points). Any such rate must be subject to
independent verification.
To accomplish the above listed duties the following activities should be performed on a daily basis:
Log on to the Bank On-Line Account Inquiry system and print the account balance for that day.
Compare the bank balance with the General Ledger Cash Board for reasonableness, i.e.
recently issued checks or deposits that may not have cleared.
Compare the accounts payable open items list for large payments scheduled for the current
and subsequent week to arrive at a cash needs amount.
Project any significant cash receipts due that would correspond with outgoing payments, i.e.
sales tax normally wired on the tenth of the month, franchise tax receipts and any grant or tax
payments.
Establish regular vendor payments utilizing ACH process.
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DEBT MANAGEMENT POLICY Debt Types
The City of Lee's Summit is authorized to issue General Obligation Bonds, Revenue Bonds, and Lease-
Purchase Certificates of Participation.
In determining the type of bond to issue, the following factors should be considered:
The direct and indirect beneficiaries of the project. A significantly large proportion of citizens
should benefit from projects financed from general obligation bonds.
The time pattern of the stream of benefits generated by the project.
The revenues that may be raised by alternative types of user charges.
The cost-effectiveness of user charges.
The effect of the proposed bond issue on the City's ability to finance future projects of equal
or high priority.
The true interest cost of each type of bond.
The impact on the City's financial condition and credit ratings.
General Obligation Bonds The City is authorized to issue General Obligation Bonds payable from ad valorem taxes to finance
capital improvements and equipment upon a two-thirds majority vote, and on general election dates
a four-sevenths majority vote, of the qualified voters. The Missouri constitution permits the City to
incur general obligation indebtedness for City purposes not to exceed 10% of the assessed valuation
of taxable tangible property; and to incur general obligation indebtedness not exceeding an
additional 10% for acquiring rights of way; constructing and improving streets, sanitary sewers, and
storm sewers; and purchasing or constructing waterworks plants.
General obligation, property tax-supported bonding should be used to finance only those capital
improvements and long term assets, which have been determined to be essential to the
maintenance or development of the City.
The City should maintain a General Debt and Interest Fund balance which is at least 50% of the
average annual debt service.
Revenue Bonds
The City is also authorized to issue Revenue Bonds to finance capital improvements to its combined
water and sewerage system, airport and sanitary landfill facilities. These types of Revenue Bonds
require a simple majority vote.
Revenue Bonds do not carry the full faith and credit of the City in servicing bond indebtedness, and
such bonds are not considered in determining the legal debt margin resulting from the 20%
limitation described above. However, if any taxes are pledged or dedicated to the payment of
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revenue bonds (sales taxes, property taxes etc.) the bonds must be voted as general obligation
bonds, the debt limit must be observed, and all bonds must be paid off within 20 years.
Revenue supported bonds should be used to limit potential dependence on property taxes for those
projects with available revenue sources, whether self-generated or dedicated from other sources.
Adequate financial feasibility studies should be performed for each project to provide assurances as
to the self-liquidating nature of the project or adequacy of dedicated revenue sources.
63-20 Corporations (Municipal Building Authority)
Internal Revenue Service Ruling 63-20 allows the City to create not-for-profit corporations. Through
these corporations, the City can issue tax-exempt bonds for the lease purchase of equipment and
facilities without the voter approval required for the issuance of general obligation bonds--the City's
obligation under a one-year annually renewable lease is not an "indebtedness" according to the
Missouri Constitution. The City has financed several projects and equipment purchases through the
Lee's Summit Municipal Building Authority.
Lease financing is appropriate whenever the introduction of leased equipment and/or a capital
improvement results in verifiable operating savings that, properly discounted, outweigh the lease
financing costs.
Adequate financial feasibility studies should be performed for all innovative financing proposals such
as lease and lease-purchase agreements, tax increment financing, pool participation, and special
assessment projects.
Long term borrowing will be confined to construction of capital improvements and acquisition of
capital equipment too large to be financed from current revenues.
Proceeds from long-term debt should only be used for construction project costs, acquisition of
other fixed assets, bond issue costs, debt service reserve requirements, and refunding of
outstanding bond issues and will not be used for current, ongoing operations.
Debt will be extinguished within a period not to exceed the expected useful life of the capital project
or equipment.
The City should actively monitor its investment practices to ensure maximum returns on its invested
bond funds while complying with Federal arbitrage guidelines.
The Finance Department should continually monitor outstanding debt issues to verify compliance
with debt covenants.
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The City's financial management policies should be oriented to maintain a balanced relationship
between issuing debt and pay as you go financing.
Financial Advisor
The City shall retain the services of a Financial Advisor to assist the city in identifying capital financing
alternatives and planning its debt program. The financial advisor's role in the debt issuance will vary
depending on whether bonds are issued through a competitive or negotiated method of sale. The
financial advisor should have no affiliation with the underwriting of a particular issue of the city. The
financial advisor and or employees of the financial advisor shall not have made political
contributions to any candidate for public office in the city for a period of two years preceding their
selection as financial advisor.
Method of Bond Sale
When appropriate, new debt issues will be offered utilizing the competitive bid process. In a
competitive sale, the financial advisor will assist in determining the structure and timing of the issue,
prepare bond documents and rating agency presentations and evaluate the best bid and assist in the
closing transaction.
Refunding of Existing Debt
The city will consider undertaking a refunding when one or more of the following three conditions
exist:
1. The present value of all refunding costs, (including interest, call premium, bond counsel,
financial underwriter spread/discount and other issuance costs) is less than the present
value of the current interest. Net present value savings should approximate a minimum of
three percent (3%).
2. The city wishes to restructure debt service.
3. The city wishes to eliminate old bond covenants that may have become restrictive.
Financial Underwriter The financial underwriter shall determine which bid for the city's bonds is best by reviewing the
pricing of comparable issues, talking to potential investors, identifying other similar issues that are
likely to be in the market at the same time, and assessing the level of competition among various
underwriting firms utilizing the Negotiated Sale process.
The financial underwriter and or employees of the financial underwriter shall not have made
political contributions to any candidate for public office in the city, for a period of two years
preceding their selection as financial underwriter.
Federal Arbitrage Compliance
Arbitrage is the difference between the yield on an issuer's tax exempt bond and the investment
income earned on the proceeds. Arbitrage profits are earned when lower-yielding tax-exempt bond
proceeds are invested in higher-yielding taxable securities.
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Federal arbitrage restrictions imposed by the federal government prohibit an issuer from retaining
arbitrage profits when investing bond proceeds at a yield that exceeds the yield on the bonds. The
city will calculate or contract with a reputable firm to calculate, any arbitrage liability, and rebate
such, to the U.S. Treasury in accordance with federal guidelines.
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CAPITAL IMPROVEMENT PROJECTS (CIP) BUDGET ADOPTION AND ADMINISTRATION POLICY The following procedures will be followed in the preparation, adoption, administration, and control of capital projects. Preparation and Adoption
The Administration Department will furnish forms and time tables for the capital projects construction process by the end of the third month of the fiscal year. Each Department Director will be responsible for the preparation of his/her department's capital needs. Capital Projects budget requests will then be submitted on the specified forms and within the time frame provided. The Department Directors will meet to present and discuss their respective budget requests at least three months prior to the beginning of the new fiscal year. The City Administrator will submit the combined capital project budget proposal to the Finance and Personnel Committee. The Mayor and Board of Aldermen will review the proposed budget draft during the Work Session preceding the month of adoption. The Board of Aldermen shall conduct a public hearing of the projects at least one month prior to considering the final proposed ordinance for adoption.
Capital Expenditures
Capital Expenditures are expenditures incurred through the acquisition or enhancement of fixed assets, to the extent the expenditure exceeds $1,000 and has a useful life or can be expected to extend the life three years or more.
Capital Project Financing
The City of Lee's Summit is authorized to issue General Obligation Bonds, Revenue Bonds, and Lease-Purchase Certificates of Participation. In determining the type of bond to issue, the following factors should be considered:
The direct and indirect beneficiaries of the project. A significantly large proportion of citizens should benefit from projects financed from general obligation bonds.
The time pattern of the stream of benefits generated by the project.
The revenues that may be raised by alternative types of user charges.
The cost-effectiveness of user charges.
The effect of the proposed bond issue on the City's ability to finance future projects of equal or high priority.
The true interest cost of each type of bond.
The impact on the City's financial condition and credit ratings.
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General Obligation Bonds The city is authorized to issue General Obligation Bonds payable from ad valorem taxes to finance capital improvements and equipment upon a two-thirds majority vote, and on general election dates a four-sevenths majority vote, of the qualified voters. The Missouri constitution permits the City to incur general obligation indebtedness for City purposes not to exceed 10% of the assessed valuation of taxable tangible property; and to incur general obligation indebtedness not exceeding an additional 10% for acquiring rights of way; constructing and improving streets, sanitary sewers, and storm sewers; and purchasing or constructing waterworks plants.
General obligation, property tax-supported bonding should be used to finance only those capital improvements and long term assets, which have been determined to be essential to the maintenance or development of the City.
The City should maintain a General Obligation Debt Service and Interest Fund balance which is at least 50% of the average annual debt service.
Revenue Bonds
The City is also authorized to issue Revenue Bonds to finance capital improvements to its combined water and sewerage system, airport and sanitary landfill facilities. These types of Revenue Bonds require a simple majority vote.
Revenue Bonds do not carry the full faith and credit of the City in servicing bond indebtedness, and such bonds are not considered in determining the legal debt margin resulting from the 20% limitation described above. However, if any taxes are pledged or dedicated to the payment of revenue bonds (sales taxes, property taxes etc.) the bonds must be voted as general obligation bonds, the debt limit must be observed, and all bonds must be paid off within 20 years.
Revenue supported bonds should be used to limit potential dependence on property taxes for those projects with available revenue sources, whether self-generated or dedicated from other sources.
Adequate financial feasibility studies should be performed for each project to provide assurances as to the self-liquidating nature of the project or adequacy of dedicated revenue sources.
63-20 Corporations (Municipal Building Authority)
Internal Revenue Service Ruling 63-20 allows the City to create not-for-profit corporations. Through these corporations, the City can issue tax-exempt bonds for the lease purchase of equipment and facilities without the voter approval required for the issuance of general obligation bonds--the City's obligation under a one-year annually renewable lease is not an "indebtedness" according to the Missouri Constitution. The City has financed several projects and equipment purchases through the Lee's Summit Municipal Building Authority.
Lease financing is appropriate whenever the introduction of leased equipment and/or a capital improvement results in verifiable operating savings that, properly discounted, outweigh the lease financing costs.
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Adequate financial feasibility studies should be performed for all innovative financing proposals such as lease and lease-purchase agreements, tax increment financing, pool participation, and special assessment projects.
Long term borrowing will be confined to construction of capital improvements and acquisition of capital equipment too large to be financed from current revenues. Proceeds from long-term debt should only be used for design and construction project costs, acquisition of other fixed assets, bond issue costs, debt service reserve requirements, and refunding of outstanding bond issues and will not be used for current, ongoing operations. Debt will be extinguished within a period not to exceed the expected useful life of the capital project or equipment. The City's financial management policies should be oriented to maintain a balanced relationship between issuing debt and pay as you go financing.
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Fund Department Type Description
FY13 Budget
Impact
General PW Operations Capital Automatic Paver $95,000.00
$95,000.00
Fleet Fleet Capital Ford Scan Tool $3,000.00
Fleet Capital Freon Machine $4,000.00
$7,000.00
ITS Fleet Capital Gasboy Upgrade / Conversion $60,000.00
ITS Capital Windows 7 Contingency Fund $30,000.00
Police Capital Alarm Management Software $23,000.00
Water Capital Toughbooks for Operations $7,000.00
$120,000.00
Water WU Capital Vacuum Excavator $44,500.00
Airport Airport Capital VERP Upgrade Snow Plow $2,875.00
Solid Waste Solid Waste Capital Diversion Expansion $87,500.00
Total 2013 Expansions Requests $356,875.00
Fiscal Year 2013
Approved Expansion Requests
The table above is a summary of expansion requests that were approved during the FY13 budget process. The amounts represent a total purchase price.
EXPANSION REQUESTS
An expansion request process was developed to help manage the needs of the departments and to help determine the impact to the budget. Each year department directors will have their respective budgets reviewed by the City Manager prior to their presentation to the City Council. During this review department directors will formally request and identify expansion items included in their budget. An expansion item has been defined as the addition of any new capital equipment or personnel. The table below is a summary of the approved FY13 expansion requests.
Fund Department Type Description
FY13 Budget
Impact
General PW Operations Capital Automatic Paver $95,000.00
$95,000.00
Fleet Fleet Capital Ford Scan Tool $3,000.00
Fleet Capital Freon Machine $4,000.00
$7,000.00
ITS Fleet Capital Gasboy Upgrade / Conversion $60,000.00
ITS Capital Windows 7 Contingency Fund $30,000.00
Police Capital Alarm Management Software $23,000.00
Water Capital Toughbooks for Operations $7,000.00
$120,000.00
Water WU Capital Vacuum Excavator $44,500.00
Airport Airport Capital VERP Upgrade Snow Plow $2,875.00
Solid Waste Solid Waste Capital Diversion Expansion $87,500.00
Total 2013 Expansions Requests $356,875.00
Fiscal Year 2013
Approved Expansion Requests
The table above is a summary of expansion requests that were approved during the FY13 budget process. The amounts represent a total purchase price.
Section 4:
Revenue Projections
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4: Revenue Projections City of Lee’s Summit Annual Budget FY13
REVENUE PROJECTIONS The primary support for general services comes from diverse revenue sources such as property taxes,
sales taxes, and utility franchise taxes. Combined, these major revenue sources comprise approximately
78% of all general fund revenues. The balance of revenues is derived from user charges, fines and
forfeitures, investment income, intergovernmental revenues and miscellaneous fees and charges.
In previous years, these revenue sources experienced steady growth allowing the City to maintain and in
some service areas expand the level of service. Full recovery from the recent economic downturn did
not occur in FY12 as property taxes remained stagnant and even experienced slight decline in some
areas. Modest growth was experienced in sales taxes revenues but mild weather conditions for much of
the year left franchise tax revenues below budget.
The following revenue projection pages are prepared for all major revenue sources over $1 million.
They are presented in order of highest to lowest total revenue.
The starting point for all account revenue projections begins with the new construction building permit
activity of the past year. From this, assessed valuations are projected for the property tax accounts. The
building permit information also provides an estimation of population growth, which is normally
factored into the various accounts such as license, permits and fees. Historical account activity is tracked
to also provide trend information to provide a comparative basis for projections.
Each revenue page has five sections, which lists the account code, legal authorization, description, basis
of revenue projection and the fund collection/distribution.
1. The Account Code section lists the specific line item that the receipt will be posted to in the
city's general ledger accounting system.
2. The Legal Authorization section should list either the state statute or city ordinance, which
allows the city to levy and receive this source of funds.
3. The Description section provides a brief explanation of the formula (i.e. tax levy times assessed
valuation or building permit square footage times rate per foot), or established schedule of fees.
4. The Basis of Revenue Projection section describes the logic and/or assumptions used to arrive
at the projected amounts and possibly he history or trend analysis of the particular account.
5. The Fund Collection/Distribution section lists the most recent five years of actual receipt
activity in the account, plus a projection for the current fiscal year and the upcoming budget
year. In the case where a single revenue account is received in more than one fund, all funds are
listed by fund category and then totaled.
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Legal Authorization:
State Statute : Sections 94.500 to 94.550,
94.575-94.577 & 94.700-
94.705, and Chapter 144
City Ordinance : 1-7(2)
Sales tax is broken between four funds as follows:
General Fund 1.000%
Transportation Fund 0.500%
Capital Projects 0.500%
Local Park Development Fund 0.250%
Collection/ Park Transportation Capital Annual
Distribution General Development Tax Project Percent
Year Fund Fund Fund Fund TOTAL Change
2004 Actual $11,162,329 $4,013,219 $5,351,811 $5,580,304 $26,107,663 7.3%
2005 Actual 11,324,002 4,068,597 5,425,879 5,661,002 26,479,480 1.4%
2006 Actual 12,578,562 4,519,347 6,028,162 6,286,912 29,412,983 11.1%
2007 Actual 11,912,066 4,283,737 5,712,776 5,954,905 27,863,484 -5.3%
2008 Actual 12,395,589 4,091,315 5,889,151 6,196,483 28,572,538 2.5%
2009 Actual 12,293,604 2,957,206 5,834,171 5,995,944 27,080,925 -5.2%
2010 Actual 11,988,325 2,862,358 5,720,233 5,991,814 26,562,730 -1.9%
2011 Actual 12,807,628 3,056,886 6,116,282 6,402,173 28,382,969 6.9%
2012 Budget 13,198,490 3,124,792 6,326,203 6,594,562 29,244,047 3.0%
2012 Projected 13,444,172 3,293,811 6,586,395 6,896,678 30,221,057 6.5%
2013 Budget $14,387,603 $3,434,603 $6,867,925 $7,191,471 $31,881,602 5.5%
Fund Category
Sales Tax
Description:The City imposes a total sales tax of 2.25% on all goods and commodities sold within the City limits, and it is broken down into four funds as
detailed below . Transportation and Park Development local sales taxes are not levied on utilities. The State of Missouri receives the tax from the respective business and distributes the funds monthly to the City.
In an April 5, 2005 special election, the City voted to extend the Park Development Fund's local sales tax for a period of ten years beginning
April 1, 2008 at a rate of one-quarter of one percent (1/4 of 1%). This rate was a .125% reduction from what was then the current rate.
In an April 3, 2007 special election, the City also voted to extend the Capital Improvements sales tax for streets and relate d projects for a
period of ten years from its pending expiration of March 31, 2008 with no rate change.
Therefore, beginning April 1, 2008, the City's total sales tax rate was reduced from 2.375% to 2.25% due the reduction of .125% in the Park Development Fund.
Basis of Projection:
General fund sales tax receipts are projected to end FY12 $245 thousand or 2%above budget. The FY13 budget includes additional revenues from growth at the
Summit Fair shopping center and in the Longview area. The FY13 budget alsoincludes new receipts fo to reflect taxes that have been collected and paid toanother jurisdiction in error but will now correctly flow to the City.
Account Codes:
410.000411.000411.100 411.200
$21,000,000
$23,000,000
$25,000,000
$27,000,000
$29,000,000
$31,000,000
$33,000,000
2004 2006 2008 2010 2012 2013
Financial Trend
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Collection/ Park Transportation Capital Annual
Distribution General Development Tax Project Percent
Year Fund Fund Fund Fund TOTAL Change
2004 Actual $1,145,099 $430,412 $572,549 $572,549 $2,720,610 5.2%
2005 Actual 1,168,929 437,474 583,298 583,298 2,772,999 1.9%
2006 Actual 1,214,815 451,583 602,110 602,110 2,870,618 3.5%
2007 Actual 1,245,288 466,996 615,968 622,644 2,950,896 2.8%
2008 Actual 1,316,622 464,489 658,311 658,311 3,097,733 5.0%
2009 Actual 1,474,003 392,347 737,002 658,488 3,261,840 5.3%
2010 Actual 1,327,463 331,991 663,981 663,981 2,987,416 -8.4%
2011 Actual 1,508,982 377,262 754,491 754,491 3,395,227 13.7%
2012 Budget 1,650,892 398,870 686,946 901,925 3,638,633 7.2%
2012 Projected 1,498,043 374,519 749,022 749,022 3,370,606 -0.7%
2013 Budget $533,299 $133,328 $266,650 $266,650 $1,199,927 -64.4%
EATS -- Local Sales Tax
Fund Category
Legal Authorization:
State Statute : Section 99.820, 99.845
City Ordinance :
Description:
For redevelopment projects approved by ordinance after August 31, 1991, fifty percent of the total additional revenue from taxes, penaltiesand interest which are imposed by the municipality or other taxing districts, and which are generated by economic activities within the area
over a determined base amount, but excluding certain taxes, shall be allocated to, and paid to the municipality, who shall deposit suchfunds in a separate segregated account within a special allocation fund.
Lee's Summit has seven active TIF redevelopment projects which are/will generate economic activity taxes (EATS): Summit Woods,Chapel Ridge, I-470 Business and Technology, Longview, Hartley Block, Todd George and 50 Highway and Summit Fair.
In an April 5, 2005 special election, the City voted to extend the Park Development Fund's local sales tax for a period of ten years beginning April 1, 2008 at a rate of one-quarter of one percent (1/4 of 1%). This rate was a .125% reduction from what was then the
current rate.
In an April 3, 2007 special election, the City also voted to extend the Capital Improvements sales tax for streets and related projects for a period of ten years from its pending expiration of March 31, 2008 with no rate change.
Therefore, beginning April 1, 2008, the City's total sales tax rate was reduced from 2.375% to 2.25% due the reduction of .125% in the Park Development Fund.
Account Codes:
410.001, 411.001
411.101, 411.201
Basis of Projection & Analysis:
The FY12 budget includes revenues from all seven active TIF redevelopment projects which generate EATS. The FY12 projection anticipates 10 months of
EATS collections in the Summit Woods shopping district. The remaining 2 months of collections will be held in a surplus account which will be accessible when the Summit Woods shopping district financing ends.
For FY13, moderate growth of 2.5% is expected in the TIF redevelopment
projects. The large decrease from FY12 to FY13 factors the end of the Summit Woods TIF district.
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2004 2006 2008 2010 2012 2013
Financial Trend
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Section 5:
General Fund Overview
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GENERAL FUND The General Fund is the general operating fund of the City. Expenditures from this fund provide the basic
city services, such as police and fire protection. It also funds the following departments and the services
they provide: Administration, Codes Administration, Finance, Law, Municipal Court, Planning &
Development, and Public Works.
The major revenue sources of this fund are property taxes, retail sales taxes, and utility franchise
taxes. The remaining revenues are derived from the various user fees and other sources.
A key element of the budget process is projecting the fund’s ending reserve balance. Total expenditures
for the upcoming fiscal year are set based on projected revenues for the coming year and to ensure fund
reserves will remain at the level set by policy.
Fund balance reserves represent the unappropriated accumulation of the difference between actual
revenues and expenditures. The source and timing of revenues dictates the level of fund balance
necessary to avoid cash shortages in normal day to day operations. The City recognizes the need to
establish and maintain adequate reserves to avoid any disruption in service level caused by either a
downturn in a significant revenue item or one that is only received at a particular time such as property
taxes in December. Accordingly, the City Council adopted a resolution that requires a minimum fund
balance of 20% of operating fund expenditures, plus an additional 5% reserve for economic development
opportunities.
The City utilizes Generally Accepted Accounting Practice (GAAP) based budgeting for the General Fund.
This requires that the modified accrual method of accounting is used to record revenues and
expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable
and available). “Measurable” means the amount of the transaction can be determined, and “available”
means collectible within the current period or soon enough thereafter to be used to pay liabilities of
current period.
Revenues susceptible to accrual are property taxes, franchise taxes and interest revenue. Sales taxes
collected and held by the state at year-end on behalf of the City also are recognized as revenue. User
charges, fines, licenses, permits and miscellaneous revenues are not susceptible to accrual because
generally they are not measurable until received in cash.
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
GENERAL FUND BUDGET SUMMARYFISCAL YEAR BEGINNING JULY 1
FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL BUDGET PROJECTED BUDGET
REVENUES:
Taxes 45,479,845$ 47,877,351$ 47,405,799$ 46,416,825$ 49,019,420
Licenses, Permits & Fees 1,152,028 1,264,778 1,150,748 1,137,100$ 1,142,674
Fines & Forfeitures 1,580,076 1,388,711 1,460,004 1,377,753$ 1,389,414
Interest 17,227 281,152 416,935 261,452$ 305,484
Intergovernmental Revenues 681,192 1,015,201 887,466 804,153$ 715,348
Charges for Services 3,526,341 3,310,231 3,233,744 3,529,683$ 3,505,177
Other 1,730,562 2,998,211 3,066,341 1,526,258$ 2,578,489
Operating Transfers In 3,392,759 130,404 1,110,540 2,506,999$ 910,000
Total Revenues 57,560,030$ 58,266,039$ 58,731,577$ 57,560,223$ 59,566,006$
EXPENDITURES:
Personal Services* 38,206,547$ 39,339,860$ 40,536,086$ 40,299,428$ 41,998,727
Supplies 1,856,687 2,087,184 2,108,024 1,942,655$ 2,105,512
Contractual Services 6,517,670 7,975,289 7,968,255 7,926,788$ 7,237,588
Maintenance & Repair 4,084,000 4,284,832 4,476,427 4,401,628$ 4,959,527
Utilities and Fuel 2,128,422 2,295,985 2,442,226 2,437,302$ 2,624,052
Capital Outlay 266,093 95,887 21,000 45,754$ 33,000
Operating Transfers Out 391,215 1,500,638 759,402 759,402$ 478,570
Other** 15,841,078 484,661 484,661$
Total Expenditures 53,450,634$ 73,420,753$ 58,796,081$ 58,297,618$ 59,436,976$
Excess of Revenues Over (Under)
Expenditures 4,109,396 (15,154,714) (64,504) (737,395) 129,030
Fund Balance, Beginning of Year 23,217,069$ 27,326,465$ 12,171,751$ 12,171,751$ 11,434,356$
Fund Balance, End of Year 27,326,465$ 12,171,751$ 12,107,247$ 11,434,356$ 11,563,386$
Net Unrestricted Fund Balance 27,326,465 12,171,751 12,107,247 11,434,356 11,563,386
Percentage of Expenditures
(including transfers) 51.1% 16.6% 20.6% 19.6% 19.5%
*No vacancy rate assumption used for Personal Services.
FY 2012
** This summary reflects budget amendments in FY12 and the accural of a one-time legal settlement payment of
$15.5M in FY11.
$5,000,000
$15,000,000
$25,000,000
$35,000,000
$45,000,000
$55,000,000
$65,000,000
$75,000,000
Actual2010
Actual2011
Budget2012
Projected2012
Budget2013
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCERevenue
Expense
Fund Balance
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
General Fund
Expenditures by Department
Summary of Significant Assumptions and Changes for FY13
Performance-based merit increases in personal services of 2% average overall
Modified implementation of Phase 2 of the Evergreen Compensation and Benefit Study, effective
January 1, 2013
Reorganization of Procurement Division from Administration Department to Finance Department
Employee health insurance increase of 10%
Electricity cost increase of 6%
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
General Fund
Expenditures by Type
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
General Fund
Full Time Equivalents (FTE) by Department
Summary of Significant Changes
Actual amounts factor vacancies that have occurred during the fiscal year. A total of 544.46 FTE’s
have been approved by the City Council as required during budget adoption
A new, partial FTE was approved in FY13 for the Public Works Operations Division
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
General Fund
Revenues by Source
Summary of Significant Assumptions and Changes
Property tax levy revenue neutrality equivalent to FY10 level.
Base sales tax increase of 2.5% based, plus limited new growth
License, permits, and fees to remain relatively flat after slow residential growth in FY12
Motor vehicle fuel sales tax increase following the 2010 census adjustment
$300,000 of one time revenue as a result of taxes paid to another jurisdiction in error
$750,000 of one time money to refund a construction loan
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
GENERAL FUND BALANCE During the budget process, the General Fund reserve balance is projected for five fiscal years out from the
budget year to evaluate the long term impact of current budget and spending decisions. The projections
are very fluid, particularly during the budget process and new information becomes available and various
assumptions and budget levels are evaluated. The table below reflects the five year projections used
during the FY13 budget process containing the information available at that time.
FY11
Actual FY12
Projected FY13
Budget FY14
Projected FY15
Projected FY16
Projected
Revenues $58.3 $57.6 $59.6 $61.2 $61.4 $62.4
Expenditures 73.4 58.3 59.4 60.3 62.0 63.7
Net (Rev-Exp) (15.2) (0.7) 0.2 0.9 (0.5) (1.3)
Pct Change - Rev -1.2% 3.5% 2.8% 0.4% 1.6% - Exp -20.6% 1.8% 1.6% 2.7% 2.8%
Fund Balance
Beginning $27.3 $12.2 $11.4 $11.6 $12.5 $12.0
Ending 12.2 11.4 11.6 12.5 12.0 10.7
Pct of Exp (exc 1 time) 22.2% 19.8% 19.6% 20.8% 19.4% 16.8%
Until recently, General Fund revenues exceeded expenditures, as depicted in the following graph. In
FY11, a $15.5 million court settlement created a large peak in expenditures. In addition, due to the
ongoing economic downturn, general expenditures are projected to roughtly equal total operating
revenues in the coming fiscal years. The Summit Woods Tax Increment Financing (TIF) agreement will
mature in 2013, and 100% of the Economic Activity Taxes (EATS) and Payments in Lieu of Taxes (PILOTS)
from that project will flow to the General Fund helping to increase revenues and restore the City’s fund
reserves. For FY13, total revenues (including one-time payments) are expected to be above expenditures
by 1%.
$40
$45
$50
$55
$60
$65
$70
$75
$80
FY08 FY09 FY10 FY11 FY12 Bud FY12 Proj FY13 FY14 FY15 FY16 FY17
Mill
ion
s
Fiscal Year
General Fund Revenues and Expenditures
Total revenues
Total expenditures
Projected
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5: General Fund Overview City of Lee’s Summit Annual Budget FY13
In 2004, the City passed a General Fund policy that sets the City minimum general fund balance for the
fiscal year at 20% of projected annual operating expenditures, plus an additional 5% is to be reserved or
designated for economic opportunity funding. The chart below shows that the one-time expense in FY11
brings the General Fund balance to below the 20% level.
Anticipated transfers into the General Fund as well retirement of the TIF as stated earlier will help bring
the fund balance back within the targeted level for FY13 through FY17. Careful planning and budgeting will
be required to ensure the balance remains within the stated policy in out years.
Current Balance
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
FY08 FY09 FY10 FY11 FY12 Bud
FY12 Proj
FY13 FY14 FY15 FY16 FY17
Fiscal Year
General Fund Year End Balance
Projected
25% of GF Expenditures
20% of Exp
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General Fund City of Lee’s Summit Annual Budget FY13
RESOLUTION NO. 04-07 A RESOLUTION OF THE CITY OF LEE'S SUMMIT, MISSOURI STATING THE CITY'S INTENT TO MAINTAIN THE CITY'S GENERAL OPERATING FUND UNRESTRICTED FUND BALANCE IN AN AMOUNT NO LESS THAN 25% OF ANNUAL OPERATING EXPENDITURES.
WHEREAS, the City Council established the City's policy to maintain a minimum fund balance of 20% of expenditures in 1992, which policy has been consistently reaffirmed, most recently in 1996; and,
WHEREAS, the City Council desires to consider the recommended practice of the Government Finance Officers Association (GFOA) to maintain a level of unreserved fund balance in the general fund which gives appropriate consideration to the factors of (1) Predictability of revenues and Volatility of expenditures, (2) Availability of resources in other funds, (3) Liquidity of funds and (4) Designations for specified allocations; and,
WHEREAS, the City of Lee's Summit recently had its general obligation bonds rated AA by
Standard and Poors and Aa2 by Moody's Investor services based on the strength of the City's
revenues and balance of reserves; and,
WHEREAS, in conformity with the recommended practice of the Government Finance Officers Association (GFOA) to maintain an appropriate level of unreserved fund balance in the general fund, and after giving due consideration to the factors relevant to making such a determination the Mayor and City Council desire to establish a 25% Fund Balance where 5% is reserved or designated for “Opportunity Funding."
NOW. THEREFORE BE IT RESOLVED THE CITY COUNCCIL OF THE CITY OF LEE'S SUMMIT, MISSOURI, as follows:
SECTION 1. That the City desires to maintain a minimum fund balance at the end of each fiscal year in excess of 25% of projected annual operating expenditures, where 5% is reserved or designated for "Opportunity Funding." The types of uses eligible for funding from the 5% Opportunity Funding Reserve shall include:
(1) Matching funds for Grants
(2) Economic Development/Business Retention
(3) Planning Studies
(4) Capital Projects
SECTION 2 Tile City Administrator and Staff are authorized to take all necessary steps to implement this policy.
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General Fund City of Lee’s Summit Annual Budget FY13
Section 3. This Resolution shall be in full force and effect from and after its passage and approval.
Section 6:
General Fund
Department Budgets
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
ADMINISTRATION DEPARTMENT The Administration Department (Administration) provides general supervision and support for most
departments within the City and also serves as the link between the elected governing body and the staff
of the City’s departments. It houses the City Manager’s Office and oversees Human Resources, the City
Clerk’s Office, and several organization-wide functions such as communications, economic development,
and budget preparation and administration. The budget function was just recently transitioned from the
Finance Department to Administration at the beginning of the fiscal year 2013 process.
Administration also oversees three internal service divisions whose primary function is to provide support
for all City departments including Information Technology Services, Fleet Operations, and Central Building
Services.
Lastly, Administration provides primary support to the Mayor, City Council, the Lee’s Summit 360
Strategic Plan implementation process, and various City boards, commissions and committees. Many of
the committees are comprised of volunteer citizens and community stakeholders who devote their time
for the betterment of Lee’s Summit. Among other support activities, Administration provides research,
analysis, and recommendations on policy and service matters for the elected officials and the City
committees.
Human Resources
The Human Resources Division reports to the Deputy City Manager, and it operates as a partial internal
service agent for all City departments and employees. Its primary function is to administer and oversee all
personnel and employee service programs including recruitment and hiring, performance management,
labor relations, employee benefit programs, payroll, training and development, safety, workers
compensation, and some risk management efforts.
City Clerk’s Office
The City Clerk’s Office is the custodian of records. It is responsible for maintaining the City’s Code of
Ordinances, posting notices for public meetings, preparing City Council meeting agendas and packets, and
responding to requests for information pursuant to requirements of the Missouri Sunshine Law. It also
serves as the election authority for the City and coordinator of elections, among other duties. Most
recently, the City Clerk holds an annual Citizen Leadership Academy for community members interested in
learning more about city government and leadership in general and Lee’s Summit city operations in
particular.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Administration Department
FY13 Goals and Objectives
Department Overview:
The Office of Administration provides support the administration of City operations, as well as support to the Mayor and City Council. This includes management and evaluation of activities, research and analysis regarding policy development, establishment of operating policies and programs, internal and external communications, and the overall direction and guidance to City departments.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Continue to enhance the City’s quality of life and add value to the City’s tax base.
QoL KPA -
All;
EcoDevo KPA
#2-4
Objective: Encourage and support quality development and redevelopment.
Evaluate the use of economic development tools such as Community Improvement District (CID), Neighborhood Improvement District (NID), Land Clearance Redevelopment Act (LCRA) to encourage quality development and reinvestment of property.
Plan for the development of large land parcels and key undeveloped areas of the City.
Address opportunities for redevelopment of deteriorating residential areas.
Conduct the following Economic Development studies: M-291 Market Analysis & Infrastructure needs, M-150 Land-use Corridor, & I-470 EDA grant match.
Objective: Continue to explore opportunities to maximize cost reductions and maintain quality services.
Explore opportunities to maximize revenues.
Objective: Pursue a cultural arts facility and implementation of the arts needs strategy.
Continue efforts towards the redevelopment of Arnold Hall.
Support the Municipal Building and Equipment Authority (MBEA) to lead in the continued implementation of our strategy.
Conduct a Cultural Arts Facility Study.
Objective: Implement projects passed by voters at the November 2010 General Obligation Bond.
Provide oversight to each project passed by the bond election.
Goal: Section 3.12 (b) of the City Charter calls for performance review of a City operation, program or other matter periodically. Continue comprehensive review of our organization’s strengths and identify opportunities for customer service level enhancements.
Objective: Train supervisors on the organizational-wide communication plan and ethics policy.
Develop business plan, meet with task force members and conduct focus groups with internal and external stakeholders.
Meet with Management Team to identify initiatives to implement the Business Plan.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Goal: Complete the Benefits and Compensation studies. LG KPA #2
Objective: Ensure market competitive pay scales.
Work with departments in developing strategies and implementation of phase two of the compensation study done in 2011.
Objective: Evaluate employee benefit program in conjunction with the compensation study for a total compensation strategy.
Work with task force in exploring future health insurance needs of both the employee and the City.
Conduct open enrollment.
Review results and present recommendations to the City Council.
Goal: Support City Boards and Commissions
Objective: Facilitate the implementation of the Lee’s Summit 360º: Charting Tomorrow Strategic
Plan.
Organize and staff quarterly meetings of the Lee’s Summit 360º Implementation Committee and quarterly progress reports by the committee to City Council.
The first Education Summit was held in 2010, continue to support annual Education Summits.
Staff various working groups on topics such as City branding group, a ‘Best Municipal Practices’ policy, and sustainability.
Objective: Provide staff resources and administrative support to other City Boards and Commissions.
Attend regular City Council Committee meetings (F&PC, CDC, etc.).
Attend other board and committee meetings.
Goal: Continue to focus on enhanced communications throughout the community. LG KPA#1
Objective: Disseminate information timely, through multiple means on an on-going basis.
Coordinate with internal departments to improve the quality of information being displayed on the Web site and Cable channel.
Continue to utilize the City Web site, social media sites, Nixle and other media avenues to
present timely and accurate information.
Significant Changes/Initiatives:
Restructured Administration Department
o Add Budget function o Moved Purchasing Division to Finance Dept.
Continue Missouri for Excellence project $28,000 Conduct a Citizens Survey in FY13. $25,000 Conduct a Fire Management Study in FY13. $50,000 Secure grant writer services. $8,000 Upgrade cable channel featuring closed captioning. $14,500 Continue bargaining unit negotiations: $75,000 Support area transit/Rock Island Railroad Coalition: $35,000 Upgrade City web site with citizen engagement function: $12,000 Conduct bond election including cultural facilities: $40,000
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Performance Measurements FY11 FY12 FY13
Conduct Annual Citizen Leadership Academy
(# of students) 9 15 25
Performance Excellence – Business Plan
Development and implementation
(% Complete) 0% 50% 100%
Council initiated constituent inquiries
(# of inquires) 339 330 350
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $1,932,953 $2,075,612 $2,068,830 $1,783,901 ($291,711) -14.1% ($284,929) -16.0%
Supplies $16,928 $20,438 $20,594 $15,884 ($4,554) -22.3% ($4,710) -29.7%
Other Services $900,136 $1,198,332 $1,267,453 $972,600 ($225,732) -18.8% ($294,853) -30.3%
Maintenance & Repairs $367,506 $194,785 $194,785 $188,605 ($6,180) -3.2% ($6,180) -3.3%
Utilit ies & Fuel $13,715 $14,697 $14,241 $9,483 ($5,214) -35.5% ($4,758) -50.2%
Capital Outlay $7,227 $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0 $0
$0 $0
Department Total $3,238,465 $3,503,864 $3,565,903 $2,970,473 ($533,391) -15.2% ($595,430) -16.7%
Full Time Equivalents (FTE's)
Position Titles
Mayor 1.00 1.00 1.00 1.00 -
City Council 8.00 8.00 8.00 8.00 -
City Manager 1.00 1.00 1.00 1.00 -
Deputy City Manager 1.00 1.00 1.00 1.00 -
Director of Development 1.00 1.00 1.00 1.00 -
Asst. to the City Manager 0.00 0.00 1.00 1.00 1.00 #DIV/0!
Community Services Coordinator 1.00 1.00 0.00 0.00 (1.00) -100.0%
Public Communications Coordinator 1.00 1.00 1.00 1.00 -
Management Analyst 0.00 0.00 1.00 1.00 1.00 #DIV/0!
Administrative Specialist 1.00 1.00 1.00 1.00 -
Office Manager/Executive Asst 1.00 1.00 1.00 1.00 -
Secretary to Mayor/City Council 1.00 1.00 1.00 1.00 -
City Clerk 1.00 1.00 1.00 1.00 -
Deputy City Clerk 1.00 1.00 1.00 1.00 -
City Hall Receptionist 0.00 0.00 0.00 1.00 1.00
Purchasing Manager 1.00 1.00 1.00 0.00 (1.00) -100.0%
Asst. Purchasing Manager 1.00 1.00 1.00 0.00 (1.00) -100.0%
Senior Procurement Officer 1.00 1.00 1.00 0.00 (1.00) -100.0%
Procurement Officer 3.00 3.00 3.00 0.00 (3.00) -100.0%
Asst Procurement Officer 1.00 1.00 1.00 0.00 (1.00) -100.0%
Human Resources Director 1.00 1.00 1.00 1.00 -
Insurance Specialist 1.00 1.00 1.00 1.00 -
Payroll Coordinator 1.00 1.00 1.00 1.00 -
Human Resources Asst 1.00 1.00 1.00 1.00 -
Human Resources Generalist 0.00 1.00 1.00 1.00
Risk Mgmt Officer 1.00 1.00 1.00 1.00 -
-
-
Department Total 31.00 32.00 33.00 27.00 (5.00) -15.6%
Department Total Budget Request $ %
$2,970,473 ($533,391) -15.2%
FTE's 27.00 (5.00) -15.6%
Administration Department (All Programs)
FY13 Department Budget Summary ( Admin, HR)
Difference (FY12 Budget) Difference (FY12 Projected)
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
CODES ADMINISTRATION DEPARTMENT
The Codes Administration Department is staffed with 17 full time employees and consists of
four closely related divisions (Administration, Permit and Plan Review, Building Inspections, and
Neighborhood Services). Each division has a distinct yet vital part of code enforcement within
the community. Through the Neighborhood Services Division, the department also facilitates
the Community Development Block Grant (CDBG) funded Minor Home Repair Program.
The focus of the Codes Administration Department is to ensure buildings and structures are
constructed, utilized, and maintained in a manner that reduces the risk to public health, safety
and welfare. The Administration Division provides administrative functions for the department
and also provides staff support to the Board of Appeals. During the concept stage of a project
the Permit and Plan Review Division reviews all construction documents to ensure code
compliance prior to permit approval and issuance of building permits. Once the building permit
has been issued, the Building Inspections Division ensures the actual construction of the project
complies with adopted building codes and approved construction documents through the
performance of required inspections during various stages of the project. Finally, after project
completion and occupancy, the Neighborhood Services Division assures the structures and
property is used and maintained in a safe code complaint manner. In addition, Neighborhood
Services is also responsible for zoning enforcement to ensure compliance with the provisions of
the Unified Development Ordinance (UDO).
The Minor Home Repair Program facilitated by the department provides a source for low-
moderate income families to make improvements to owner occupied single-family residences
through CDBG grants obtained by the City. This program is often used to abate property
maintenance concerns being pursued by the Neighborhood Services Division.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Codes Administration Department
FY13 Goals and Objectives
Department Overview:
The Codes Administration Department’s primary role is to ensure that buildings, structures and properties are
constructed, utilized and maintained in a manner that reduces the risk to public health, safety and welfare. The
department accomplishes this role through the enforcement of adopted Building Codes (building, mechanical,
electrical, plumbing, fuel gas, energy efficiency, and accessibility), Property Maintenance Codes, Dangerous Building
Codes, and the Unified Development Ordinance (zoning codes).
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Provide quality and timely services to promote and influence code compliance and safety within the built environment.
Objective: Ensure quality and timely plan review and inspection services are provided in accordance with established goals/timeframes.
Document, track, and monitor turnaround times for plan review comments, inspection requests and complaint investigations within established goals/turnaround times.
Maintain project files for plan review, building inspections and neighborhood services in accordance with State and local record retention regulations and policies.
Coordinate and communicate with other involved departments and agencies in efforts
to achieved desired end results (Public Works, Water Utilities, Planning & Development, Fire Department, Police Department, Administration, Finance, Law, Prosecutor’s Office, Jackson County Health Department, State agencies).
Review public input, feedback and concerns and consider potential changes to processes, policies or ordinances to continually improve upon services provided.
Respond to emergency call-outs as dictated through public safety departments.
Objective: Administer the City’s Contractor Licensing program to ensure that building, mechanical, electrical and plumbing contractors are properly licensed to perform work within the City.
Document, track and monitor contractor licenses on an annual basis to ensure that contractors meet minimum core competency requirements, insurance requirements and continuing education requirements for renewals.
Communicate and assist contractors with competency exam & continuing education opportunities.
Ensure that building permits are issued to properly licensed contractors in accordance with contractor licensing regulations.
Provide advanced notice to contractors of license renewal requirements in conjunction with Treasury Department.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Objective: Promote and support the maintenance and use of public and private property to ensure a well maintained community.
Facilitate the Minor Home Repair Program to assist income qualified single-family homeowners with eligible exterior home improvements
Assist with public awareness of low-interest home improvement loan and neighborhood stabilization opportunities
Continue to develop, refine and implement Crime Prevention through Environmental Design (CPTED) standards.
Continue involvement in the City’s Safe Community Task Force and further develop and train staff on approved CPTED standards.
Increase public awareness/education and public relations within the community through informational presentations at Neighborhood Watch, homeowner associations and other similar community group meetings. Utilize other available media (LSTV, City website, etc.) to increase awareness of regulations.
Objective: Continue to provide training and learning opportunities focused on enhancing effective communication skills and customer service.
Actively participate in the annual development community survey process and consider any improvement opportunities that surface.
Provide advanced notification of any ordinance or enforcement changes to applicable parties prior to effective dates.
Increase verbal and direct communication with the public.
Promote increased communication between all development related departments as they relate to services provided to the development community.
Goal: Implementation and utilization of Information Technology (IT) systems. LG KPA #2
Objective: In concert with ITS Department, actively assist with the development and implementation of the CityView software system(s) and other identified IT initiatives.
Continue to actively participate on the IT Steering Committee as well as other IT related committees and groups to build consensus and ownership of IT programs.
Work with other affected departments through continued implementation and enhancements made available through the CityView replacement software system. Openly and effectively communicate and promote the system to ensure staff and customers understand and utilize the system to enhance customer service to its maximum potential.
Dedicate necessary resources to ensure successful implementation of identified IT initiatives and maximize efficiencies that may be gained through IT projects.
Goal: Promote and encourage employee development. LG KPA #2
Objective: Provide continual learning opportunities for all staff to ensure ongoing staff development.
Enhance communications with employees concerning city issues, projects and policies.
Provide continual technical and non-technical training opportunities for employees throughout the year.
Facilitate cross training between various disciplines to increase consistency and knowledge base amongst staff for all functions provided within the department.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Objective: Participate in local, regional, state and national code development programs.
Actively participate in the International Code Council (ICC), Metropolitan KC ICC Chapter, Missouri State ICC Chapter, Region IV Chapter of ICC, American Association of Code Enforcement (AACE), Missouri Association of Code Enforcement (MACE) and other related professional organizations.
Attend and participate in the International Code Council annual business meeting and code development hearings.
Continue positive working relationship with Kansas City Home Builders Association.
Continue membership and participation with the Johnson County Building Officials organization.
Goal: Successfully implement new initiatives or programs as recommended and approved. CC Goal #9;
QoL #4
Objective: Continue to present and implement recommendations identified in the performance audit of the Codes Administration Department and City Council goals.
Continue to develop, refine, and implement operational recommendations.
Upon approval implement and facilitate a proactive code enforcement program, neighborhood code compliance program, and rental registration/inspection
Research and identify green and sustainable design and construction practices for consideration within the community.
Organize and facilitate the review of the 2012 International Building Codes for potential adoption
Implement necessary ordinance amendments, policies and processes to accommodate City’s Sustainability Study/Action Plan and Solar Ready KC (solar panel) initiatives
Significant Changes/Initiatives:
Development Community communication/coordination: The Codes Administration Department began holding
“builders meetings” each quarter targeting the residential building contractors in an attempt to increase communication, enhance working relationship(s) and provide opportunities for continuing education that may be considered towards contractor license renewals. Various department staff facilitates the information/educational sessions. Feedback received on these sessions to date has been very positive. Codes Administration Department staff organized and facilitates monthly project coordination meetings involving other development related departments and their related staff to discuss current and outstanding project issues/concerns in an attempt to provide advanced notification of potential project concern(s) and streamline project closure. The meetings have increased communication amongst the development team and have proven very helpful in communicating with the development community and reducing the amount of time necessary to gain full project compliance so that a full Certificate of Occupancy may be issued.
2012 Code review: In the first quarter of 2012 staff began evaluating the 2012 International Codes for consideration and potential adoption. The Department has invited local development community representatives to participate on “focus groups” which will review the respective codes and provide feedback and suggestions for potential amendments to the published codes. In addition to reviewing commonly adopted codes (IBC, IRC, IFC, IPC, etc.), the Department is considering adopting an updated energy conservation code.
Residential Rental Property Program: Initial information has been presented to the Community Development Committee for consideration of implementing a residential rental program. At this time it is felt that the use of a Citizen’s Task Force would be beneficial to study the various needs and develop recommendations for the City Council to consider.
Project Implementation: The Codes Administration Department has been actively involved in various initiatives that will require some form of implementation during the course of the next 12 months. These various initiatives include but are not limited to: City's Sustainability Study/Action Plan, Solar Ready KC regional initiative, CityView business licensing software upgrade, Development Process Audit, 2012 Code adoption, and potential creation of residential rental program.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Performance Measures FY11 FY12 FY13
Number of permits issued 1,501 5,414** 1,800
Plan review turn around – new
commercial (Stated goal of 14
days)
10 days * 10* 10
Plan review turn around -
add/alter commercial (Stated
goal of 10 days)
6 days * 7* 6
Plan review turn around - new
tenant finish (Stated goal of 10
days)
7 days * 8* 7
Number of Building Inspections
performed 10,109 11,875** 10,500
Neighborhood Services –
request for service 2,254 2,093 2,200
Neighborhood Services -
average # of days to initial
inspection (Stated goal of 3
days)
1.5 Days * 2 * 2
Minor Home repair applications
received 47 60 80
Minor Home Repair – projects
funded 14 13 18
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City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $1,154,348 $1,180,560 $1,144,120 $1,207,582 $27,022 2.3% $63,462 5.5%
Supplies $7,625 $11,398 $13,971 $15,535 $4,137 36.3% $1,564 11.2%
Other Services $115,867 $93,802 $94,161 $105,205 $11,403 12.2% $11,044 11.7%
Maintenance & Repairs $178,814 $112,965 $112,965 $115,310 $2,345 2.1% $2,345 2.1%
Utilities $8,221 $9,012 $9,012 $8,467 ($545) -6.0% ($545) -6.0%
Fuel & Lubricants $18,803 $16,637 $16,637 $20,419 $3,782 22.7% $3,782 22.7%
Transfers $0 $0 $0 $0 $0 $0
Other: $0 $0 $0 $0 $0 $0
$0 $0
Department Total $1,483,678 $1,424,374 $1,390,866 $1,472,518 $48,144 3.4% $81,652 5.9%
Full Time Equivalents (FTE's)
Position Titles
Director 1.00 1.00 1.00 1.00 -
Manager of Plan Review/NHS 1.00 1.00 1.00 1.00 -
Manager of Building Inspections 1.00 1.00 1.00 1.00 -
Plans Examiner 1.00 1.00 1.00 1.00 -
Building Inspector 4.00 4.00 3.00 3.00 (1.00) -25.0%
Neighborhood Services Officer 4.00 4.00 4.00 4.00 -
Permit Technician 2.00 2.00 2.00 2.00 -
Community Standards Officer 1.00 1.00 1.00 1.00 -
Office Coordinator 1.00 1.00 1.00 1.00 -
Secretary 1.00 1.00 1.00 1.00 -
Rental Program coordinator/inspector 0.00 0.00 0.00 1.00 1.00
-
Department Total 17.00 17.00 16.00 17.00 -
Department Total Budget Request $ %
$1,472,518 $48,144 3.4%
FTE's 17.00 -
Codes Administration
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
FINANCE DEPARTMENT
The Finance Department is responsible for all cash receipts and disbursements and maintenance of an
internal control structure that adequately safeguards the assets of the City. Finance also oversees the
auditing, procurement, and reporting functions of the City. The department’s expenditures are allocated
between five programs. Those programs are Departmental Administration, Budget and Accounting
Services, Debt and Cash Management, Procurement, and Support to Development. All Finance
department programs are classified in and charged directly to the General Fund.
The Departmental Administration program’s primary function is to account for general and administrative
expenditures necessary to operate the department. These charges are common to all divisions and not
directly associated with any particular one, i.e. Information Technology Systems and Central Building
Services overhead and replacement allocations.
The Budget and Accounting Services program involves the traditional processing of all of the City's invoices
for goods and services and recording all related general ledger transactions in order to prepare financial
statements in conformity with Generally Accepted Accounting Principles. This program is also responsible
for establishing and maintaining an internal control structure and procuring the independent financial
audit each fiscal year. The objectives of an internal control structure are to provide management with
reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition.
The Debt and Cash Management Program is responsible for establishing proper internal controls for the
collection and distribution of revenue for the 70 active funds. In addition, this program oversees the City's
outstanding and active debt issues approximating $74.3 million and maintains the City’s investment
portfolio averaging $100 million according to the City investment policy and cash management
procedures.
Procurement provides centralized procurement of goods and services. The division is responsible for
obtaining commodities and services at the most economical prices while ensuring compliance with all
applicable laws and policies. It also directs the procurement of all major construction projects, professional
services, heavy equipment, vehicles and other goods and services. Lastly, the division establishes contracts
to provide an immediate and uninterrupted source of supplies for frequently used items and is responsible
for the disposal of surplus property.
The Support to Development program accounts for finance related expenditures attributed to economic
development and any associated tax incentive programs.
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City of Lee’s Summit Annual Budget FY13
Finance Department
FY13 Goals and Objectives
Department Overview:
The Finance Department is responsible for all cash receipts and disbursements and maintenance of an internal control
structure that adequately safeguards the assets of the City. This includes the processing of all of the City's invoices for goods
and services and recording all related general ledger transactions for the 70 active funds in order to prepare financial
statements in conformity with Generally Accepted Accounting Principles (GAAP).
The Debt and Cash Management (Treasury) Division is responsible for the collection and distribution of revenue. In addition,
this division oversees the City's outstanding and active debt issues and maintains the City’s investment portfolio according to
the City’s investment policy and cash management procedures. The department also accounts for finance related
expenditures attributed to economic development and any associated tax incentive programs.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Provide funding and staff support to the Finance Committee.
Objective: Facilitate and support the meetings that occur on a monthly basis.
Coordinate and manage agendas with other departments and outside organizations for
each meeting.
Transcribe meeting minutes for committee approval and public record.
Goal: Prepare financial information in accordance with Generally Accepted Accounting Principles
Objective: Maintain all financial records in accordance with the best recognized principles and
standards
Prepare Comprehensive Annual Financial Report (CAFR) consistent with criteria established
by the Government Finance Officers Association (GFOA) for its Certificate of Achievement
Excellence in Financial Reporting Programs.
Coordinate financial audit and communications between the Finance and Personnel
Committee and independent auditors.
Implement new accounting pronouncements as required by the Governmental Accounting
Standards Board.
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City of Lee’s Summit Annual Budget FY13
Goal: Maintain transparency of financial operations LG KPA#4
Objective: Maintain records of all financial transactions
Provide thorough and accurate financial information.
Maintain careful records of all transactions.
Communicate clearly with anyone who requests information.
Enhance amount of financial information reported on the City’s website
Goal: Monitor and issue city-wide debt obligations. LG KPA#4
Objective: Actively monitor and manage current debt issues to ensure that principal and interest
payments and bond covenants are met
Provide annual NRMSRS (Nationally Recognized Municipal Securities Information
Repository) disclosures within 180 days of fiscal year end.
Calculate annual property tax rates for the annual public hearing process set by the State
of Missouri.
Monitor debt to minimize arbitrage rebate by spending down bond proceeds within two
years of issuance.
Objective: Evaluate revenues and tax rates for future debt issues.
Monitor tax rates and revenues for potential “No Tax Increase” debt issue
recommendations.
Prepare official statement for all new debt offerings.
Coordinate the issuance of new debt with the city’s financial advisor.
Goal: Monitor funds city-wide for investment and cash flow purposes LG KPA#4
Objective: Oversee the investment of funds in the 70 active funds to meet expenses as well as
maximize interest earnings.
Ensure cash funds are on hand to match expected contract and payroll expenses on a daily
basis.
Regularly evaluate investment alternatives to ensure the city is receiving the highest yield
available while complying with the investment policy.
Monitor and revise the city’s investment policy to adhere to current standards and market
conditions.
Goal: Evaluate economic incentive requests for accuracy and benefit to the city. LG KPA#4
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Objective: Review incentive proposals internally and aided by outside professionals for their feasibility
and accuracy.
Evaluate retail sales by type and per square foot for reasonableness.
Evaluate additional personal and real estate taxes over proposed payback period.
Evaluate additional traffic each proposed development will create on existing or new roads.
Utilize the city’s micro model to evaluate various scenarios.
Goal: Implementation of the new Enterprise Resource Planning (ERP) System. LG KPA#2
Objective: Review and complete the Business Process Survey, aided by outside professionals.
Implement new system including data conversion and data clean up.
Provide training to City employees.
Evaluate current policies and procedures and make needed changes based on the new
system.
Review financial reporting information requirements of all City departments.
Implement citywide an accounts payable automation system that will allow electronic
routing of invoices for approval.
Significant Changes/Initiatives:
Testing and work towards implementation of a new financial and procurement ERP system.
Movement of the budget functions from the Finance Department to the Administration Department.
Implementation of GASB 54 during fiscal year 2010-2011.
Performance Measures FY09 FY10 FY11 FY12 FY13
Treasury transactions processed 93,826 95,452 98,572 97,000 97,000
Accounts payable invoices
processed
29,056 28,785 25,110 25,000 25,000
Calls to City Hall main line 20,598 19,368 19,424 19,500 19,500
Accounts payable checks issued 9,565 9,210 8,872 8,500 8,500
Business licenses issued 4,563 4,500 5,082 5,100 5,200
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $1,122,097 $1,153,139 $1,108,621 $1,493,878 $340,739 29.5% $385,257 34.8%
Supplies $12,935 $11,380 $11,380 $21,200 $9,820 86.3% $9,820 86.3%
Other Services $18,181,719 $1,281,351 $1,315,089 $1,419,333 $137,982 10.8% $104,244 7.9%
Maintenance & Repairs $173,877 $1,732,451 $1,728,442 $2,030,378 $297,927 17.2% $301,936 17.5%
Utilit ies $3,872 $3,720 $3,720 $4,980 $1,260 33.9% $1,260 33.9%
Interfund Transfers $2,150,356 $759,402 $759,402 $478,570 ($280,832) -37.0% ($280,832) -37.0%
$0 $0
Department Total $21,644,856 $4,941,443 $4,926,654 $5,448,339 $506,896 10.3% $521,685 10.6%
Full Time Equivalents (FTE's)
Position Titles
Finance Director 1.00 1.00 1.00 1.00 -
Assistant Finance Director 1.00 1.00 1.00 1.00 -
Budget Officer 1.00 1.00 0.00 0.00 (1.00) -100.0%
Cash Management Officer 1.00 1.00 1.00 1.00 -
Financial Analyst 1.00 1.00 1.00 1.00 -
Accounts Payable Supervisor 1.00 1.00 1.00 1.00 -
Accountant 2.00 2.00 2.00 2.00 -
Treasury Cashier 3.00 3.00 3.00 3.00 -
Administrative Secretary 1.00 1.00 1.00 1.00 -
Cash Receipts Clerk 1.00 1.00 1.00 0.50 (0.50) -50.0%
Accounting Clerk 3.00 3.00 3.00 3.00 -
Account Technician 1.00 1.00 1.00 1.00 -
City Hall Receptionist 1.00 1.00 1.00 0.00 (1.00) -100.0%
Purchasing Manager 0.00 0.00 0.00 1.00 1.00 100.0%
Asst. Purchasing Manager 0.00 0.00 0.00 1.00 1.00 100.0%
Senior Procurement Officer 0.00 0.00 0.00 1.00 1.00 100.0%
Procurement Officer 0.00 0.00 0.00 3.00 3.00 300.0%
Asst Procurement Officer 0.00 0.00 0.00 1.00 1.00 100.0%
-
Department Total 18.00 18.00 17.00 22.50 4.50 25.0%
Department Total Budget Request $ %
$5,448,339 $506,896 10.3%
FTE's 22.50 4.50 25.0%
Finance
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
FIRE DEPARTMENT
The Fire Department provides services to the community in the areas of fire protection, emergency
medical services, rescue services, hazardous materials, and emergency management. The organization is
assigned most emergency service functions of the city other than law enforcement.
The Emergency Services Program of the department includes fire suppression, emergency medical
services, rescue responses, hazardous materials mitigation, and the response and management of citywide
emergencies and disasters. The department provides the emergency services from seven strategically
located fire stations. Fire suppression services are rendered from seven staffed pieces of fire apparatus.
This includes five pumping engines which are Compressed Air Foam System (CAFS) and two combination
engine/ladder trucks. All frontline fire apparatus are equipped with thermal imaging cameras, carbon
monoxide detectors and vehicle extrication equipment.
All sworn personnel are state-licensed emergency medical technicians or paramedics providing emergency
medical service. The department equips all fire apparatus with emergency medical supplies and operates
five paramedic-staffed rescue ambulances. Specialized rescue services include the areas of high angle, fast
water rescue, trench cave-in, automobile extrication, and confined space.
All fire fighters are trained as hazardous materials first responders, and the department operates an
advanced hazardous materials response team. The Fire Department serves as the coordinator for the City
in managing citywide emergencies and disasters.
The Prevention Program of the department provides for loss reduction activities in all mission areas. This
includes fire prevention, hazardous materials prevention, and general safety awareness and education.
The Prevention Program is designed to reduce the loss of life, injuries and property damage from fire,
hazardous materials incidents, and/or man-made and natural disasters.
The department operates a regional fire and emergency medical service communications center. In
addition to serving as the focus for all city communications other than police, the center provides contract
services for the Lake Lotawana, Lone Jack, Fort Osage, Sni Valley, West Peculiar, Western Cass Fire and
Prairie Township Fire Protection Districts.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Fire Department
FY13 Goals and Objectives
Department Overview:
The Emergency Services Program of the department includes fire suppression, emergency
medical services, rescue responses, hazardous materials mitigation, and the response and
management of citywide emergencies and disasters. The department provides the
emergency services from seven strategically located fire stations. Fire suppression services are
rendered from seven staffed pieces of fire apparatus. This includes five pumping engines
which are Compressed Air Foam System (CAFS) and two combination engine/ladder trucks.
All frontline fire apparatus are equipped with thermal imaging cameras, carbon monoxide
detectors and vehicle extrication equipment.
All sworn personnel are state-licensed emergency medical technicians or paramedics
providing emergency medical service. The department equips all fire apparatus with
emergency medical supplies and operates five paramedic-staffed rescue ambulances.
Specialized rescue services include the areas of high angle, fast water rescue, trench cave-in,
automobile extrication, and confined space.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Administer the department’s budget. LG KPA#4
Objective: Conduct budget analysis to manage departmental funds during the fiscal year.
Review expenditures monthly.
Reduce expenditures on overtime by maintaining departmental staffing levels
Goal: Provide personnel management throughout the department. This will include manager/supervisor training and development, maintain federal and state licenses, and participate in local, regional and national emergency services training.
LG KPA#2
Objective: Maintain all department training and re-licensure records to meet or exceed local, state and Federal requirements.
Review training and licensure records monthly to maintain current license standards.
Develop officer training guidelines for future department openings.
Goal: Provide acquisition services for supplies, equipment, apparatus and maintenance.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Objective: Work with purchasing department for the acquisition of supplies, equipment, and apparatus.
Establish purchase dates throughout fiscal year.
Develop specifications for replacement apparatus (Rescue 11 & Boat 1)
Goal: Provide NIMS training to all Departments to include newly elected officials to meet the Federal requirements.
LG KPA#1
Objective: Provide NIMS training to all employees within the organization.
Complete updated requirements for NIMS training for all members of the Department.
Provide NIMS training to new supervisors within the city’s infrastructure 100, 200, & 700.
Complete required new NIMS training for all city management members.
Goal: Maintain a citywide response time of 5 minutes or less to fire, emergency medical, rescue, and hazardous materials incidents.
LG KPA#1
Objective: Continue to evaluate the deployment and response times of current apparatus.
Re-evaluate run response matrix to develop better response times.
Monitor weekly and monthly run data.
Conduct post-incident reviews.
Review the possibilities of a vehicle locator program to determine closest unit availability.
Conduct trend analysis for EMS responses to establish an additional Rescue at Station 2 with staffing.
Goal: Conduct ongoing training for all members of the department to meet and exceed the basic requirements established for license renewal and continuing education requirements.
LG KPA#4
Objective: Provide both in-house training and regional training to meet and exceed the requirements for continuing education and re-licensure of personnel.
Improve on fire based training.
Participate in large scale metropolitan wide drill (2012).
Conduct table-top exercise involving all city administrative individuals.
Conduct ACLS, BTLS, and BLS training.
Goal: Participate in regional and state mutual aid organizations. LG KPA#1
Objective: Maintain and enhance regional efforts in the areas of planning, training and incident response.
Attend regional meetings through Mid-America Regional Council.
Continue to meet with regional departments.
Goal: Review, update and provide training of City Departments of the emergency operations center for the City of Lee’s Summit. LG KPA#2
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Objective: Review and update the current city emergency operations plan.
Complete city’s EOP updates and present to City Council.
Exercise established plans during training incidents.
Goal: Review and update the Property Loss Prevention Program for the business community.
Objective: Confirm and update information on business occupancies throughout the City.
Companies will inspect all businesses in the City over a (6) six month period.
All information and data will be placed into the new Computer Aided Design/Records Management System.
Continue developing Pre-fire analysis program using CD format.
Fire Protection systems to be identified.
Goal: Conduct inspection on new and existing buildings to provide consistent on-site inspections to improve communications between the business community and the fire department.
Objective: Conduct inspection during all phases of development and construction, providing the building community a fair and consistent procedure for building within Lee’s Summit. Continue providing all levels of inspections, including company level, shift re-inspections, third inspections by the Prevention Division, target hazard, and life safety inspections to existing businesses within Lee’s Summit.
Goal: Conduct public safety awareness programs to reduce the fire losses within Lee’s Summit. HHS KPA #3
Objective: By continuing with public safety programs to both adult and children.
Continue to deliver Fire Safety Program to all 1st, 3rd and 5th grade students.
Continuation of the Community Emergency Response Team program (CERT).
Develop and institute a community Firefighter Education program. (Fire Ops 101).
Significant Changes/Initiatives:
Initiate the fire accreditation process to assess management of resources to ensure economy, efficiency,
effectiveness, and accountability of the Fire Department. Conduct a run and incident analysis in preparation of adding an additional Rescue (ambulance) and staffing
to be located at Station #2. Conduct cost analysis on current ambulance fees, involving MARC and multiple ambulance jurisdictions
throughout the metro.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Performance
Measurements FY09 FY10 FY11 FY12 FY13
Emergency Medical
Calls for Service (# of
Calls)
5,952 5,732 6,183 6,741 7,246
Fire Related Calls for
Service
(# of Calls)
2,378 2,319 2,548 2,754 2,971
Emergency & Non-
Emergency Hospital to
Hospital Transfers
(# of Transfers)
623 439 499 603 685
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City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $12,075,362 $12,401,173 $12,401,173 $12,688,986 $287,813 2.3% $287,813 2.3%
Supplies $448,023 $527,530 $527,530 $535,330 $7,800 1.5% $7,800 1.5%
Other Services $1,540,278 $1,676,299 $1,676,299 $1,434,192 ($242,107) -14.4% ($242,107) -14.4%
Maintenance & Repairs $807,938 $629,676 $629,676 $661,664 $31,988 5.1% $31,988 5.1%
Utilities $185,838 $208,460 $208,460 $199,000 ($9,460) -4.5% ($9,460) -4.5%
Fuel & Lubricant $140,555 $131,852 $131,852 $155,000 $23,148 17.6% $23,148 17.6%
Capital Outlay $18,833 $21,000 $21,000 $22,000 $1,000 4.8% $1,000 4.8%
Other: $0 $0 $0 $0 $0 $0
Other: $0 $0 $0 $0 $0 $0
$0 $0
Department Total $15,216,827 $15,595,990 $15,595,990 $15,696,172 $100,182 0.6% $100,182 0.6%
Full Time Equivalents (FTE's)
Position Titles
Fire Chief 1.00 1.00 1.00 1.00 -
Senior Admin. Secretary 1.00 1.00 1.00 1.00 -
Office Coordinator 1.00 1.00 1.00 1.00 -
Asst. Fire Chief 6.00 6.00 6.00 6.00 -
Battalion Chief 5.00 5.00 5.00 5.00 -
Fire Captain 22.00 22.00 22.00 22.00 -
Fire Specialist 58.00 65.00 65.00 62.00 (3.00) -4.6%
Engineer/Paramedic 16.00 26.00 26.00 26.00 -
Fire Fighter 21.00 4.00 4.00 7.00 3.00 75.0%
Ambulance Billing Clerk 2.00 2.00 2.00 2.00 -
Communications Specialist 8.00 8.00 8.00 8.00 -
Lead Comm Specialist 4.00 4.00 4.00 4.00 -
Communications Supervisor 1.00 1.00 1.00 1.00 -
-
-
Department Total 146.00 146.00 146.00 146.00 -
Department Total Budget Request $ %
$15,696,172 $100,182 0.6%
FTE's 146.00 -
Fire
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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City of Lee’s Summit Annual Budget FY13
LAW DEPARTMENT
The Law Department is divided into two divisions: Civil and Prosecution.
Civil Division:
This division provides legal services and representation to City departments (services include drafting
contract and easement documents for the Public Works Department, the Water Utilities Department
(along with negotiating and enforcing water purchase agreements and water rates)), provide advice to the
Fire Department and Police Department regarding the public availability of documents within the
provisions of the Sunshine Law, as well as the drafting of ordinances for various police-regulated activities.
Additional police-related assistance is provided with the addition of a Police Legal Advisor housed primarily
in the Police Department.
In litigation where there is insurance coverage provided, the Civil Division acts as a liaison between the City
and the insurance carrier researching and obtaining the documents necessary for the case and
participating in mediation sessions regarding settlement. In addition to lawsuits covered by insurance, the
City has been involved in a class action against a number of telephone landline and cell phone companies
for unpaid franchise and sales taxes. As similar class action cases continue, and the Civil Division will be
involved.
The division also drafts documents, provides legal advice, and interprets contracts for economic
development projects, such as Summit Fair, Langsford Plaza, Summit Woods, New Longview TIF, Ritter
Plaza, and Summit Place.
In 2012, the Law Department will be assuming the responsibilities associated with the property and liability
risk management.
Prosecution Division:
This division is responsible for prosecuting all city ordinance violations in Municipal Court, or trial de novo,
appeals, or jury trials in the Circuit Court.
It also works with community organizations to handle the domestic violence case load in the City. The
cases continue to be handled through another docket in addition to the other Municipal Court cases.
Lastly, the division works with the City’s Codes Administration Department to assist with the Board of
Appeals and to ensure that there is an adequate record should the case be appealed to the circuit court.
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City of Lee’s Summit Annual Budget FY13
Law
FY13 Goals and Objectives
Department Overview:
The Law Department is comprised of two divisions: Civil and Prosecution.
The Civil Division is responsible for providing legal advice and counsel to the Mayor, City Council, appointed officials, and
staff on the full range of legal issues which confront the municipal government. Specialized services are provided to the
Police Department. This Civil Division is also responsible for supervising and monitoring all litigation involving the City,
including outside legal counsel. Risk management (prosecuting or defending) for liability is handled in this Division.
The Prosecution Division is responsible for prosecuting all city ordinance violations in Municipal Court, or trial de novo,
appeals, or jury trials in the Circuit Court. The Prosecution Division also advises police and other enforcement officials on
the preparation and presentation of cases in court and provides training on same.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Continue to provide reliable, efficient, and accurate legal services to the City’s elected and
appointed officials and staff.
Objective: Ensure timely, quality legal services are provided to allow for timely completion of City
projects.
Digitize filing and contract tracking functions.
Respond to all requests for legal services within reasonable timeframe. (e.g., 24 hours for
emails, 1 week for contracts and, lawsuits within legal time constraints, etc.)
Maintain quarterly litigation status reports.
Monitor workloads and support dynamic delegation to ensure timeliness through Law
Department workflow system (request tracking).
Objective: Provide review of state legislation and case law to ensure implementation of most current
changes.
Monitor proposed federal and state legislation affecting the City and its interests.
Monitor the progress of cases affecting municipalities, both federally and on a state level.
Provide updates to officials and staff of applicable changes in the law, as appropriate.
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City of Lee’s Summit Annual Budget FY13
Goal: Provide cost-effective legal services to the City officials and departments.
LG KPA#4
Objective: Provide effective staff support to departments.
Provide instruction on sexual harassment and workplace violence.
Provide instruction on various employment issues to Supervisors Group.
Provide “legal tidbits” section for Intranet.
Objective: Provide more efficient and effective litigation services.
Utilize in-house staff more often for lawsuit response and City representation.
Review and manage use and selection of outside counsel.
Goal: Effectively prosecute city ordinances to protect the health and safety of the citizens and the
integrity of neighborhoods.
Objective: Continue to work closely with Police Department, enforcement officials, and Municipal
Court to maintain effective working Code Enforcement personnel relationships and
delivery of services.
Continue to train City personnel to facilitate successful prosecution of ordinance violations.
Research and draft new regulatory and criminal ordinances, as requested.
Continue to review and update existing ordinances for more effective enforcement.
Continue participation in quarterly meetings with Municipal Court Judges, Municipal Court
staff, and Police Chief to identify and resolve procedural issues.
Work with respective departments to obtain restitution information for City losses
Continue working with Hope House and domestic Violence victims.
Objective: Increase effectiveness of Prosecution.
Continue working with Police Department on ticket-writing and testimony.
Continue monthly report on Prosecution activities.
Continue instituting Restorative Justice and Mediation.
Obtain supervisory training for appropriate staff.
Institute monthly staff meetings to monitor performance and to timely address issues.
Bi-monthly departmental staff meetings to monitor workflow and staffing and to timely
address issues.
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Goal: Continue to develop professional knowledge and skills of Law Department staff. LG KPA#2
Objective: Staff development through cost-effective continuing education and research tools.
Continue to identify cost-effective seminars, CLE programs, and other appropriate training
for each attorney (including the City Attorney) and staff members.
Keep all Department research and reference tools updated for effectiveness and cost.
Complete self-evaluations and professional goals on all staff.
Actively participate in local, state, and national organizations.
Complete testing for Government Fellows Program.
Goal: Increase efforts to reduce liability claims.
Objective:
Hire and train Risk Manager for liability and property.
Review feasibility of self-insurance measures.
Provide training as issues become apparent.
Review claims and resolution.
Establish Police Legal Advisor duties and effectiveness.
Significant Changes/Initiatives:
Liability and property risk management program will be relocated to the Civil Division for implementation of new claims processes and proactive measures to address claims trends.
Develop Police Legal Advisor position to assist Police command staff with CALEA standards and other issues.
Significant decrease in expenses with conclusion of White and Wilk cases. (-$160,000)
Reorganization of Law Department with addition of part-time prosecutor, elimination of paralegal position, addition of police legal advisor and risk manager. (no increase in FTE’s)
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City of Lee’s Summit Annual Budget FY13
Performance Measurements FY11 FY12 FY13
Create and implement customer service
surveys and employee surveys
0% 0% 100%
Hire Police Legal Advisor and implement
advisor program with Police Department
0% 25% 100%
Develop and implement comprehensive Risk
Management Program for property and
casualty
0% 10% 100%
Develop and implement training program for
Civil Division to maximize use of research
(Westlaw) service
0% 10% 100%
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City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $759,843 $768,738 $788,623 $964,759 $196,021 25.5% $176,136 22.3%
Supplies $5,993 $6,375 $8,911 $8,111 $1,736 27.2% ($800) -9.0%
Other Services $691,103 $343,478 $344,138 $168,135 ($175,343) -51.0% ($176,003) -51.1%
Maintenance & Repairs $98,662 $52,404 $52,404 $53,008 $604 1.2% $604 1.2%
Utilities $2,578 $2,740 $2,740 $4,180 $1,440 52.6% $1,440 52.6%
Capital Outlay $0 $0 $0 $0 $0 $0
Other: $0 $0 $0 $0 $0 $0
Department Total $1,558,179 $1,173,735 $1,196,816 $1,198,193 $24,458 2.1% $1,377 0.1%
Full Time Equivalents (FTE's)
Position Titles
City Attorney 1.00 1.00 1.00 1.00 -
Deputy City Attorney 1.00 1.00 1.00 1.00 -
Assistant City Attorney 1.00 1.00 1.00 1.00 -
Chief Prosecuting Attorney 1.00 1.00 1.00 1.00 -
Prosecuting Attorney 1.00 1.00 - (1.00) -100.0%
Part-Time Prosecuting Attorney - - 0.50 0.50 0.50 #DIV/0!
Police Legal Advisor - - 1.00 1.00 1.00 #DIV/0!
Risk Manager - - - 1.00 1.00 #DIV/0!
Legal Records Coordinator 1.00 1.00 1.00 1.00 -
Paralegal 1.00 1.00 1.00 (1.00) -100.0%
Legal Assistant (Criminal) 1.00 1.00 1.00 1.00 -
Legal Assistant (Criminal) - - 1.00 1.00 1.00 #DIV/0!
Secretary 1.00 1.00 - 0.00 (1.00) -100.0%
Secretary 1.00 1.00
Part-time Receptionist 0.50 0.50 0.50 (0.50) -100.0%
Department Total 10.50 10.50 11.00 10.50 -
Department Total Budget Request $ %
$1,198,193 $24,458 2.1%
FTE's 10.50 -
Law
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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City of Lee’s Summit Annual Budget FY13
MUNICIPAL COURT
The Lee’s Summit Municipal Court is a division of the Jackson County Circuit Court. The municipal court
maintains all files and papers necessary to schedule and conduct trials, pleas, pre-trial hearings,
sentencing, probation revocation hearings, and pre- and post-trial motions related to violations of city
ordinances. The administrative and clerical staff, bailiff and judges administer the process of adjudicating
matters under the Court's jurisdiction. The efforts of all are directed toward the goals of the fair and
efficient administration of justice, to dispense equal justice to all, to provide courteous and respectful
service to the public and to encourage respect for the rule of law.
The Lee's Summit Municipal Court consists of two elected Judges, a Court Administrator, Deputy Court
Administrator, two Probation Officers, Court Security Officer, Accounting Technician, Warrant Clerk, Bond
Clerk, two Deputy Court Clerks and a part-time bailiff.
Cases are scheduled for the first four Wednesdays and Thursdays of each month beginning at 8:30 a.m.,
with a final docket held at 3:00 p.m. Presiding Judge James M. Tobin presides over Division 263 on
Thursdays, and Judge Dana M. Altieri presides over Division 243 on Wednesdays. Special dockets are
devoted to animal control cases, domestic violence cases, nuisance cases and zoning matters from the
Neighborhood Services Division. An 8:00 a.m. prisoner arraignment docket is held on Tuesday of any week
lacking a Wednesday court docket.
If the individual charged with the offense pleads guilty, a fine, imprisonment or probation may be
assessed. If the defendant pleads not guilty, a bench trial is conducted. The defendant may appeal a
finding of guilty to the Jackson County Associate Circuit Court. In addition, the Court operates a Violations
Bureau which permits individuals charged with certain traffic and other violations to pay a fine without
appearing before the Judge.
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Municipal Court
FY13 Goals and Objectives
Department Overview:
Provide services to ensure the efficient and effective operation of the Court; prepare and administer yearly departmental
budget; develop and implement court policies and procedures including researching and analyzing new technologies and
practices; manage and supervise Court personnel, evaluate staffing requirements and prepare employee performance
appraisals; prepare payroll and purchase departmental supplies and equipment; ensure compliance with legislative changes
and Missouri Supreme Court Operating Rule updates; ensure effective communication with other departments and
governmental agencies; ensure accurate reporting to state and local agencies.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Program Mission: To operate the Court in the most efficient and effective manner to promote equal
justice and due process. To evaluate, measure, develop and implement procedures to
improve the daily functions of the Court.
Goal: Improve Justice through Leadership and Service
Objective: Utilize the National Center for State Court’s CourTools to measure and improve court
performance
Complete annual performance measures and assessments for inclusion in CourTools report
Focus on improvements highlighted in previous year’s report and implement strategies for
improvement
Goal: Ensure effective and efficient communication LG KPA#1
Objective: Enhance relationships through open and respectful communication
Value, encourage and recognize efforts of court staff that strive to make a positive
difference
Continue quarterly inter-departmental meetings and participation of Finance Director in
staff meetings
Strive to improve communications with Daviess/DeKalb Detention facility, LSPD and all
other city departments and outside agencies
Goal: Update and maintain Court’s record management/retention plan
Objective: Ensure compliance with Court Operating Rule record retention requirements
Reorganize and streamline current plan
Begin microfilming/scanning project as budget allows
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Goal: Comply with all state and local reporting requirements
Objective: Ensure state and local reporting is completed as required
Conviction reporting to DOR must meet 7-day guideline
State reports to OSCA due by 15th of each month
Special DWI reporting requirements beginning January 1, 2011
Court Operations Program Overview:
To adjudicate all code violations filed by the City Prosecutor, including, but not limited to, all traffic tickets, domestic
violence, common assault, drug possession, general ordinance violations, animal control violations, zoning violations,
building/inspection code violations and fire code violations. To provide useful information as allowed by law about court
cases as requested. To ensure accurate and timely collection, recording and deposit of court fines, court costs, probation
fees, filing fees and bail bonds.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Program Mission: To promote the ends of justice and assure equal justice and due process for all
parties and witnesses interested in matters pending in our Court. To nourish respect for the
rule of the law by all citizens. To administer justice in the most efficient and effective
manner, and to serve the community with courtesy and professionalism. To deliver high-
quality customer service and maintain public confidence in the integrity of the Court.
Goal: Ensure excellent customer service ED KPA#1
Objective: Treat all court patrons with courtesy, respect and professionalism
Empower court staff to value their public service and strive to make a difference daily
Respond promptly and courteously to all telephone and in-person requests
Address any issues of concern in a timely manner
Goal: Optimize performance of case management system
Objective: Utilize available software to maximize efficiency of operations
Ensure the most effective utilization of INCODE case management software
Expand management information reporting for use in performance measures
Goal: Streamline Court dockets to optimize efficiency and service
Objective: Coordinate dockets to provide the most effective service to all court patrons
Examine alternatives to current docketing schedule
Communicate effectively with all stakeholders prior to implementing changes
Continue cooperative relationship with LSPD in coordinating officer schedules
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Goal: Effective management of public defender and interpreter services
Objective: Ensure effective services are provided as required by law and/or ordered by the court
Review public defender applications for accuracy and completeness before submitting for judicial review
Complete required paperwork promptly and efficiently
Utilize OSCA-certified deaf interpreters and qualified language interpreters
Review and process invoices in a timely manner
Probation Overview:
Provide administration of all supervised and unsupervised court-ordered probations; track program completions; monitor
progress of supervised probationers through weekly and monthly reporting; collect restitution and probation monitoring
fees; administer and direct drug and alcohol testing as ordered by the court or as deemed necessary; ensure complete and
accurate reporting and communication with judges, prosecutors and other parties interested in probationer status;
guarantee probationers are held accountable.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Program Mission: Ensure effective and consistent monitoring of probationers and compliance with
court orders. Provide probationers with the tools to become more productive members of
society.
Goal: Ensure probationer accountability and enforcement of court orders ED KPA#1
Objective: Focus on positive and successful outcomes for probationers
Monitor probationer activities to ensure court orders are enforced
Analyze progress of probation clients and determine strategies for successful completion
Provide assistance and needed services as required
Ensure probation monitoring fees are paid as ordered
Goal: Assess available technology to enhance probation program operations
Objective: Maximize use of INCODE case management software for probation reporting
Ensure software is fully utilized for probation management purposes
Communicate with other probation divisions utilizing INCODE
Goal: Enact performance measures to determine program performance
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Objective: Evaluate success of supervision and/or specific programs and services
Measure recidivism rates of both supervised and unsupervised probationers
Determine what tools may further opportunities for success
Assess collection rate for probation monitoring fees and determine strategy for
improvement
Goal: Examine feasibility of Electronic Monitoring for pre-trial release and alternative sentencing
Objective: Optimize cost-saving efforts by addressing pre-trial and sentencing prisoner housing
alternatives
Implement 90-day pilot program to analyze potential cost savings and other benefits as
well as potential risks
Evaluate program results and determine feasibility for a long-term program
Work with local vendors to obtain competitive pricing options
Court Security Operations Overview:
To protect the Municipal Judges, staff and all court patrons entering the courthouse. To guarantee safety and security at the
courthouse, ensuring optimal performance of security screening equipment and routine safety and security requirements are
met on at all times. To effectively neutralize emergency situations as they arise, and ensure proper decorum, conduct and
safety in the courtroom.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Program Mission: To ensure safety of court patrons, staff, judges and the general public at all times.
Goal: Maintain safety and security in the courthouse at all times ED KPA#1
Objective: Ensure a safe, secure and dignified environment
Be proactive in evaluating and assessing situations as they occur
Maintain order and proper conduct and decorum in the courtroom and surrounding areas
Ensure proper attire in the courtroom
Goal: Ensure efficient and effective security screening practices
Objective: Fully utilize security staff and equipment
Ensure safe and effective utilization of x-ray and security equipment
Effectively manage staff and contract personnel operating security equipment
Assess training needs and ensure all personnel are effectively trained on equipment and/or
security practices
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Goal: Maintain and improve relationships and partnerships
Objective: Ensure effective communication with Lee’s Summit Police Department and other agencies
Serve as liasion between police and court concerning prisoner and video arraignment issues
Assist in communications with other LSPD personnel as required
Coordinate police lobby security during court sessions with LSPD
Assist in coordination of video arraignment process with Daviess/DeKalb correctional center
Partner with OSCA state court security specialist to ensure best practices
Goal: Maintain effective Court Security and Emergency Procedures policies and manuals
Objective: Ensure policies and manuals are clear, concise and up-to-date
Review and update policies and procedures on an annual basis
Evaluate Courthouse design relating to any security concerns
Train staff as required, with Emergency Procedures review on an annual basis
Significant Changes/Initiatives:
Changed employee allocation in relation to their job descriptions
Revised FY12 Projections to account for position vacancies.
Increase in Employee Training: CA-CMP Program; DCA-ICM Program and CSO training.
Performance Measurements FY11 FY12 FY13
Cases Filed 15,321 14,747 14,177
Cases Disposed 10,355 10091 10,000
Warrants Issued 3,898 3668 3372
Warrants Served 4,101 3570 3046
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City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $654,208 $656,739 $639,485 $679,830 $23,091 3.5% $40,345 5.9%
Supplies $7,457 $7,324 $7,324 $6,550 ($774) -10.6% ($774) -11.8%
Other Services $133,157 $103,737 $108,737 $116,336 $12,599 12.1% $7,599 6.5%
Maintenance & Repairs $90,849 $45,742 $47,732 $46,209 $467 1.0% ($1,523) -3.3%
Utilit ies $4,057 $3,125 $3,125 $2,750 ($375) -12.0% ($375) -13.6%
Capital Outlay $0 $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0 $0
$0 $0
Department Total $889,728 $816,667 $806,403 $851,675 $35,008 4.3% $45,272 5.6%
Full Time Equivalents (FTE's)
Position Titles
Municipal Judge 2.00 2.00 2.00 2.00 -
Court Administrator 1.00 1.00 1.00 1.00 -
Deputy Court Administrator 1.00 1.00 1.00 1.00 -
Probation Officer 1.00 1.00 1.00 2.00 1.00 100.0%
Court Services Officer 1.00 1.00 1.00 0.00 (1.00) -100.0%
Court Security Officer 1.00 1.00 1.00 1.00 -
Accounting Technician 1.00 1.00 1.00 1.00 -
Bond Clerk 1.00 1.00 1.00 1.00 -
Warrant Clerk 1.00 1.00 1.00 1.00 -
Deputy Court Clerk 2.00 2.00 2.00 2.00 -
Court Bailiff 0.25 0.25 0.25 0.25 -
Temporary Clerical 0.50 0.50 0.50 0.50 -
-
-
Department Total 12.75 12.75 12.75 12.75 -
Department Total Budget Request $ %
$851,675 $35,008 4.3%
FTE's 12.75 -
Municipal Court
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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City of Lee’s Summit Annual Budget FY13
PLANNING & DEVELOPMENT DEPARTMENT
The Planning & Development Department provides support services to the development community and
the general public on land use matters
The department is staffed with 9 full time employees and is organized into three divisions consisting of
Administration, Current and Long-Range Planning. The Current Planning Division processes applications for
rezoning, special use permits, special event permits, home occupations, variances, preliminary and final
development plans and subdivision plats and issues sign permits and zoning approvals.
The Long-Range Planning Division prepares current and future land use plans, provides updates to the
Comprehensive Plan, compiles statistics including population projections, produces the annual
development report, prepares maps used by the department and public and manages the Community
Development Block Grant (CDBG) program.
The planning staff reviews all applications and accompanying plans and makes recommendations to the
appropriate board. The department provides staff support for the Planning Commission, City Council,
Board of Adjustments, Historic Preservation Commission, Community Development Committee,
Community Development Block Grant Program Committee as well as ad hoc Committees appointed by the
City Council or Planning Commission. The department also provides information to the general public,
including realtors, appraisers, developers, contractors, citizens and others, regarding general and specific
land use issues.
Planning and Development also participates in special projects such as corridor studies, land use initiatives and
targeted quadrant comprehensive plan reviews as needed.
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City of Lee’s Summit Annual Budget FY13
Planning and Development
FY13 Goals and Objectives
Department Overview:
The Planning & Development Department provides support services to the development community and the general public
on land use matters.
The Department is staffed with 9 full time employees and is organized into three Divisions consisting of Administration,
Current and Long-Range Planning. The Administration Division is responsible for managing and directing the overall
operations of the Department including development and monitoring of the Department’s budget, performance goals and
objectives, setting Department policy, directing the amendment process of the UDO and serving as part of the City’s senior
management team. The Current Planning Division processes applications for rezoning, special use permits, special event
permits, home occupations, variances, preliminary and final development plans and subdivision plats and issues sign permits
and zoning approvals. The Long-range Planning Division prepares current and future land use plans, provides updates to the
Comprehensive Plan, compiles statistics including population projections, produces the annual development report, prepares
maps used by the Department and public and manages the CDBG program.
The planning staff reviews all applications and accompanying plans and makes recommendations to the appropriate board.
The department provides staff support for the Planning Commission, City Council, Board of Adjustments, Historic
Preservation Commission, Community Development Committee, Community Development Block Grant Committee as well as
ad hoc Committees appointed by the City Council or Planning Commission. The department also provides information to the
general public, including realtors, appraisers, developers, contractors, citizens and others, regarding general and specific
land use issues.
Planning and Development also participates in special projects such as corridor studies, land use initiatives and targeted
quadrant comprehensive plan reviews as needed.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Provide quality and timely administrative services for staff and customer needs. EcoDevo
KPA#1
Objectives: Adhere to the turnaround times for bench marked responses to applications.
Phone calls or other contacts/requests will be returned within 48 hours of their receipt.
Goal: Provide input on citywide policy issues and special projects.
Objective: Policy issues and special projects shall be provided with a timeline for their completion.
Goal: Provide up to date computer capabilities and utilize current technology whenever feasible.
LG KPA#2
Objectives:
Provide timely input into the new permit processing system
Provide information on the department web page for ease of use
Work with ITS to ensure capabilities will be there each budget cycle.
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City of Lee’s Summit Annual Budget FY13
Goal: Provide support for the maintenance and preservation of the historic character of the city. QoL KPA#1
Objectives:
Continue the process of establishment of residential National Register Historic Districts based on the historic property survey.
Seek state grant for additional nominations for future residential historic districts.
Continue working with DLSMS on establishing a local historic district for Downtown.
Provide educational materials to areas seeking historic district nomination.
Goal: Administer and provide support for the city’s CDBG program.
Objectives:
To provide timely expenditure of Federal funds in compliance with their standards
Keep accurate up to date records of the various HUD programs
To provide quality CDBG program administration
Goal: Guide the development process to provide for the general welfare of the community and promote efficient and economic processes of land development.
EcoDevo
KPA#1
Objectives:
Review development proposals within two (2) weeks of the pre-application meeting to determine citywide policy implications.
Schedule new applications for PC and CC reviews according to established schedule.
Goal: Provide timely and accurate public notification services.
Objective: Provide timely and accurate public notices to the newspaper.
Goal: Revise ordinances to reflect current trends in land planning.
EcoDevo
KPA#3; LG
KPA#4
Objectives:
Continue UDO amendment process to ensure current and effective trends are considered.
Identify and monitor issues in the planning field for potential amendments to the UDO that will be beneficial to the community.
Goal: Guide the long range planning process keeping it current and available to the public.
Objectives:
Provide annual comprehensive plan review and propose amendments as necessary.
Keep the Department web page up to date with the comprehensive plan
Maintain up to date comprehensive plan for use in development analysis.
Goal: Provide accurate information to customer inquiries in a timely and respectful manner.
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City of Lee’s Summit Annual Budget FY13
Objectives:
Respond to all inquiries either at the time of initial contact or within a specified amount of time.
Develop up-to-date demographic information in graphic format for handouts.
Goal: Provide user friendly information
Objectives:
Revise informational brochures to reflect current ordinances.
Maintain current information on the City website and Department web page.
Significant Changes/Initiatives:
Removed two planning studies from FY13 consideration:
o South M-291
o M-291 Redevelopment area 50 Hwy to I-470
Reduced Budget Request for Transit Oriented Development Study to reflect potential grant opportunity keeping
amount necessary for city’s match
Continue implementation of the “Small Business Development Process Management Action Plan”
Begin Implementation of the M-150 Highway Corridor Sustainability Plan
Prepare Comprehensive Plans for newly annexed areas including east 50 Highway area and Unity Village
properties
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Performance Measurements FY09 FY10 FY11 FY12 FY13
Rezoning Applications 2 3 6 5 4
Special use Permit Applications 12 11 18 14 14
Final Plat Applications 5 2 6 8 4
Preliminary Plat Applications 2 3 1 2 2
Minor Plat Applications 21 10 24 15 18
Preliminary Development Plan
Applications
6 9 14 11 10
Final Development Plan
Applications
36 27 61 45 41
Vacation of Easements and
Right-of-Way Applications
6 6 9 5 7
Sign Applications Reviewed by
Planning Commission
13 9 10 6 9
Sign Permits (new tracking) 266 376 353 239 290
Pre-Application Meetings (new
tracking)
97 85 108 83* 115
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $733,463 $747,985 $747,985 $778,911 $30,926 4.1% $30,926 4.1%
Supplies $12,937 $13,850 $13,850 $13,850 $0 $0
Other Services $78,091 $192,198 $190,298 $109,933 ($82,265) -42.8% ($80,365) -42.2%
Maintenance & Repairs $121,429 $67,829 $67,829 $68,327 $498 0.7% $498 0.7%
Utilit ies $2,877 $2,400 $2,400 $3,013 $613 25.5% $613 25.5%
Capital Outlay $0 $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0 $0
Department Total $948,797 $1,024,262 $1,022,362 $974,034 ($50,228) -4.9% ($48,328) -4.7%
Full Time Equivalents (FTE's)
Position Titles
Director 1.00 1.00 1.00 1.00 -
Deputy Director 1.00 1.00 1.00 1.00 -
Current Planning Division Mgr. 0.00 0.00 0.00 0.00 -
Long Range Division Manager 1.00 1.00 1.00 1.00 -
Sr. Planner 1.00 2.00 2.00 2.00 -
Planner 3.00 2.00 2.00 2.00 -
Planning Tech 0.00 0.00 0.00 0.00 -
Administrative Assistant 1.00 1.00 1.00 1.00 -
Secretary 1.00 1.00 1.00 1.00 -
-
-
Department Total 9.00 9.00 9.00 9.00 -
Department Total Budget Request $ %
$974,034 ($50,228) -4.9%
FTE's 9.00 -
Planning
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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City of Lee’s Summit Annual Budget FY13
POLICE DEPARTMENT
The Police Department is comprised of three (3) divisions: Operations, Investigations, and Administration.
The Department is allocated 143 Police Officers and 68 Civilian Staff for a total of 211 personnel (206.70
FTE’s).
The Administration Division consists of six (6) major components. Those components include the Animal
Control Unit which is responsible for both public health and safety issues related to domestic and non-
domestic animals. The Communications Unit handles all 9-1-1 calls for the City as well as non-emergency
calls for Police and Animal Control. The Public Information Unit is responsible for media relations,
managing the hiring process, and community interaction and crime prevention education through the
Crime Prevention Officer. This unit also supports the Police Service Officers who perform various functions
including walk-in police reports, fingerprinting, and child-safety seat inspection and installation. The
Professional Standards and Compliance Units have overall responsibility of ensuring compliance to policy
and procedure by the department. This is achieved through planning and research and policy
development. The Facilities Maintenance Unit is responsible for the overall upkeep and repair of the police
facilities as well as maintenance of the departments’ communications equipment and installation of
mobile radios, mobile data terminals, and other equipment. Lastly, the Information Management Unit
handles the purchasing function, payroll function, and all other fiscal responsibilities, as well as supervision
of the Records Unit. The Alarm Coordinator is also part of the Records Unit.
The Operations Division includes the District Patrol, Traffic Safety, and Detention Units. The District Patrol
function provides 24 hour police service. They answer calls for service, perform initial crime investigation,
and arrest offenders of the law. A K-9 Unit also supports the Patrol Officers. The Traffic Safety Units’
primary responsibilities are investigating motor vehicle crashes, and enforcement of state and local traffic
laws. The Detention Unit houses short-term inmates and is responsible for the inmates’ life-care needs
while in custody.
The Investigations Division is comprised of three (3) units; Criminal Investigations, Special Investigations
and Juvenile Investigations. The Criminal Investigations Unit performs follow-up investigative work on
reported crimes. In addition, two (2) Domestic Violence Investigators are assigned to this unit. The Special
Investigations Unit investigates narcotics law violations, liquor law violations, and other vice crimes. The
Juvenile Investigations Unit is responsible for all police-related interactions with youth, including: DARE,
School Resource, and Youth Court, which acts as a follow-up in the prevention of delinquency. Two other
Units which add support to the Department, but operate out of the Investigations Division, are the
Polygraph Unit and the Bomb Unit. The Polygraph Unit handles internal affairs investigations. The Bomb
Unit renders assistance with explosives or the threat of explosives. They also provide service to other
agencies as needed.
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Police
FY13 Goals and Objectives
Department Overview:
In FY 2011, the Lee’s Summit Police Department reorganized itself into four separate divisions: Administration, Criminal Investigations, Operations, and Support Services. This allows duties and responsibilities to be realigned for better efficiency. The Department is allocated 143 Police Officers and 67 Civilian Staff for a total of 210 personnel (206.70 FTEs). The Administration Division consists of three major components. The Public Information Unit is responsible for media relations, managing the hiring process, and community interaction and crime prevention education through the Crime Prevention Officer. The Unit also consists of Police Service Officers who perform various functions including walk-in police reports, fingerprinting, and child-safety seat inspection and installation. The Professional Standards and Compliance Units have overall responsibility of ensuring CALEA Accreditation compliance in policy and procedure throughout the Department. This is achieved through planning, research, and policy development. The custodians are responsible for the overall upkeep and repair of the police facilities. Lastly, the Information Management Unit handles the purchasing function, payroll function, and all other fiscal responsibilities, as well as supervision of the Records Unit. The Alarm Coordinator and Alcohol License Coordinator are also part of the Records Unit. The Investigations Division is comprised of three units; Criminal Investigations, Special Investigations and Juvenile Investigations. The Criminal Investigations Unit performs follow-up investigative work on reported crimes. In addition, two (2) Domestic Violence Investigators are assigned to the Unit. The Special Investigations Unit investigates narcotics law violations, liquor law violations, and other vice crimes. The Juvenile Investigations Unit is responsible for all police-related interactions with youth, including: DARE, School Resource, and Youth Court, which acts as a follow-up in the prevention of delinquency. The Polygraph Unit adds support to the Department, but operates out of the Investigations Division. The Polygraph Unit handles internal affairs investigations. The Operations Division consists of the District Patrol and Special Operations Unit. The District Patrol function provides 24 hour police service. They answer calls for service, perform initial crime investigation, and arrest offenders of the law. The Special Operations Unit is comprised of Traffic, K-9, ESS and EOD. The K-9 Unit also supports the Patrol Officers. The Traffic Safety Units’ primary responsibilities are investigating motor vehicle crashes, and enforcement of state and local traffic laws. The Bomb Unit renders assistance with explosives or the threat of explosives. They also provide service to other agencies as needed through regional cooperative agreements. The Support Services Division consists of three major components. It provides support for the Mission of the Police Department through the management of the Detention Unit, Animal Control Unit, and Communications Unit. The Detention Unit houses short-term inmates and is responsible for the inmates’ life-care needs while in custody. The Animal Control Unit is responsible for both public health and safety issues related to domestic and non-domestic animals. The Communications Unit handles all 9-1-1 calls for the City as well as non-emergency calls for Police and Animal Control.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Reduce Crime (*Local Government KPA, Goal 2, Strategy 1)
Objectives: Implementing Community Oriented Policing and Problem Oriented Policing in conjunction
with crime analysis, in order to impact crime through prevention, displacement and enforcement.
Goal: Improve Traffic Safety (*Local Government KPA, Goal 2, Strategy 1)
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City of Lee’s Summit Annual Budget FY13
Objective: Increase the safety of the citizens that utilize our roadways by doing the following:
Evaluate crash data in order to recognize causation trends; Develop enforcement, engineering, and educational solutions for problem areas; And increase police presence during identified times and at specific locations to
reduce crashes.
Goal: Strengthen community collaborations towards crime reduction, crime prevention, and responses to crime (*Local Government KPA, Goal 2, Strategy 1)
Objectives:
Implementing smaller police districts (10) in order to enable a closer connection between the police department, businesses and citizens within their coverage area. Thus promoting communication and knowledge of the community.
Utilizing relationships with other public agencies, community and public sector to become involved in significantly reducing crime in their area.
Goal: Facilitate the implementation of new technologies in order to improve departmental efficiency (*Local Government KPA, Goal 2, Strategy 2)
Objectives:
Construction on a new City Radio system to meet the 2013 Narrow Banding Requirement of the Federal Communication Commissions.
Improve interoperable communications between first responders, city departments and other metropolitan agencies.
Goal: Complete the construction of a Police Firing Range and renovation of the current Detention Facility (*Local Government KPA, Goal 2, Strategy 2).
Objectives:
Construction of a Police Firing Range in order to improve department training, raise the level of proficiency and meet national standards.
Improve the intake process of detainees by renovating the intake and housing areas in the Detention Facility.
o Ensure adequate staffing levels during routine and peak intake times. o Identify areas for improvement in the redesign of the Detention Facility. o Maintain/enhance training levels for Detention staff.
Significant Changes/Initiatives:
FY 2012 marked the conclusion of the four (4) Year plan to hire 21 police officers and support staff thus allowing the Police
Department to implement smaller geographic districts (10) in January 2012. This, in conjunction with the renewed emphasis
on Community Oriented Policing, will assist in strengthening community collaborations towards crime reduction, crime
prevention, and responses to crime. The department has also implemented crime analysis to identify crime trends (“Hot
Spots”) as they develop in order to impact it with prevention, displacement and enforcement strategies.
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City of Lee’s Summit Annual Budget FY13
Performance Measurements
CY11
Actual*
CY12
Budget
CY12
Projected*
CY13
Budget
Calls for Service 88,846 97,000 89,000 106,000
Part I Crimes 1,854 2,125 1,636 2,125
Total Crashes Investigated-Wide 1,906 1,955 1,965 1,975
Community Policing Initiatives 9,744 9,938 9,938 10,137
Response Time: Emergency 4:43 min 4:30 min 4:30 min 4:30 min
Response Time: Non-Emergency 7:32 min 6:38 min 6:38 min 6:38 min
Animal Control Calls for Service 8,474 8,689 8,500 8,670
*Performance measures for actual and projected have been changed to reflect calendar year results due to mandated
FBI and State of Missouri reporting requirements.
Note: All of the above Performance Measurements (except for Part I Crimes and
Response Times) for CY13 were based upon 2% percent of growth related to the
anticipated increase in population.
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City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $14,148,126 $15,109,860 $14,841,879 $15,483,430 $373,570 2.5% $641,551 4.3%
Supplies $368,401 $492,443 $515,636 $494,355 $1,912 0.4% ($21,281) -4.1%
Other Services $1,419,836 $1,817,275 $1,700,405 $1,755,147 ($62,128) -3.4% $54,742 3.2%
Maintenance & Repairs $1,300,687 $933,327 $859,511 $1,051,377 $118,050 12.6% $191,866 22.3%
Utilities $342,266 $394,956 $392,061 $355,830 ($39,126) -9.9% ($36,231) -9.2%
Fuel & Lubricant $300,616 $295,875 $295,875 $382,125 $86,250 29.2% $86,250 29.2%
Capital Outlay $83,058 $0 $24,754 $0 $0 ($24,754) -100.0%
Other: $0 $0 $0 $0 $0 $0
Other: $0 $0 $0 $0 $0 $0
$0 $0
Department Total $17,962,990.00 $19,043,736.00 $18,630,121.00 $19,522,264.00 $478,528.00 2.5% $892,143.00 4.8%
Full Time Equivalents (FTE's)
Position Titles
Police Chief 1.00 1.00 1.00 1.00 -
Police Major 2.00 4.00 4.00 4.00 -
Police Captain 6.00 6.00 6.00 6.00 -
Police Sergeant 18.00 19.00 19.00 19.00 -
Police Officer 116.00 116.00 116.00 115.00 (1.00) -0.9%
Manager 1.00 2.00 2.00 2.00 -
Supervisor 2.00 2.00 2.00 2.00 -
Secretary 4.00 3.50 3.50 3.50 -
Police Service Officer 4.00 4.00 4.00 4.00 -
Purchasing & Supply Tech 1.00 1.00 1.00 1.00 -
Evidence & Property Tech 1.50 2.00 2.00 2.00 -
Technical Services Spec 1.00 1.00 1.00 1.00 -
Records Clerks 4.50 4.50 4.50 4.50 -
Lead Communications Spec 3.00 3.00 3.00 3.00 -
Communications Spec 15.00 15.00 15.00 15.00 -
Lead Detention Officer 3.00 3.00 3.00 3.00 -
Detention Officer 7.00 7.00 7.00 7.00 -
Parking Control Officer 1.00 1.00 1.00 1.00 -
Facility Services Tech 1.00 1.00 1.00 1.00 -
Custodian 2.00 2.00 2.00 2.00 -
Accreditation Coordinator 1.00 1.00 1.00 1.00 -
Clerk PT 0.20 0.20 0.20 0.20 -
Animal Control Officer 5.00 5.00 5.00 5.00 -
Animal Control Shelter Attend 4.50 4.50 4.50 4.50 -
Animal Control Clerk Typist 1.00 1.00 1.00 1.00 -
-
-
Department Total 205.70 209.70 209.70 208.70 (1.00) -0.5%
Department Total Budget Request $ %
$19,522,264 $478,528 2.5%
FTE's 208.70 (1.00) -0.5%
Police
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
PUBLIC WORKS DEPARTMENT
ENGINEERING DIVISION The Public Works Engineering Division is comprised of the Administration Group, a Project Engineering Group, an Engineering Support Group, a Development Engineering Group, a Traffic Engineering Group, and a Construction Management Group. Funding is primarily from the General Fund, supplemented by transfers from the various enterprise and capital project funds for directly related program costs. The Public Works Administration Group includes the department director and other support staff who provide overall guidance and management of all divisions of the Public Works Department. The Administration Group also includes the centralized customer service function for the department. The Project Engineering group manages the design process for the City's major drainage, water, and sewer infrastructure projects, as well as some road projects. A significant portion of the work produced by this group is in-house design. The Engineering Support Group includes technicians that support the in-house design efforts as well as additional engineering project management for road and airport projects. The support group also provides engineering services to the Public Works Operations Division when needed. Development Engineering provides the development community with the engineering expertise needed to support quality growth and development in the community. It provides engineering review of residential development plans for infrastructure (sanitary sewers, water mains, storm water systems, streets, and traffic controls) sufficiency, serviceability, compatibility, and integration with existing facilities. The Public Works Inspections section inspects all developer-constructed infrastructures for compliance with City codes and makes recommendations for acceptance of the facilities as public. The Traffic Engineering group is responsible for design of traffic control devices, street lighting and some road projects within the City. The group also provides engineering services related to traffic operations and works closely with the Public Works Operations Division. The Traffic Engineering Group is also responsible for the long-range planning of transportation improvements in the City, including the City’s Thoroughfare Master Plan. The Construction Management Group is responsible for the oversight and inspection of road, storm sewer, water and sanitary sewer capital projects. Duties generally include monitoring construction schedules and budgets, overseeing compliance with contract legal requirements, inspecting construction for conformance to project plans and technical specifications, and communication with members of the public affected by the construction project. All of the groups work extensively with other divisions and departments within the City as well as providing professional staff interface with organizations such as the Mid-America Regional Council (MARC), the Missouri Department of Natural Resources (MDNR), and the Missouri Department of Transportation (MoDOT).
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Public Works Engineering
FY13 Goals and Objectives
Division Overview:
The Public Works Engineering Division provides technical expertise for managing the planning, design and construction of the City’s infrastructure for transportation, traffic, stormwater, water, sanitary sewer, airport and solid waste. The division is
also involved in assuring and monitoring regulatory compliance in applicable areas.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Address city-wide storm water management issues. LG KPA#3
Objective: Design and construct the approved storm water bond projects.
Goal: Address the City’s long-term transportation needs. LG KPA#3
Objective: Work on design and construction of the 2007 10-Year Road Plan.
Plan for accommodation of alternative transportation modes.
Work on design and construction of road projects in the 2010 No-Tax Increase Bond issue.
Goal: Ensure compliance with City ordinances and policies to deliver to the community, infrastructure that will provide the greatest possible serviceable life.
Objective:
Review development plats and development engineering plans in a timely manner and enforce appropriate minimum design criteria and construction standards for development.
Goal: Respond to inquiries from the public and other departments in a timely and responsive manner.
Objectives:
Enhance customer service by improving tracking of customer inquiries and service requests
through the utilization of the CityWorks program.
Implementing recommendations of public relations consultant to provide consistent and timely responses to customers
Goal: Enhance the City’s overall traffic operation and maintenance.
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Objectives:
In conjunction with the Operations Division of Public Works, develop a long range plan of expanding and enhancing the existing traffic engineering, maintenance and operational services.
Goal: Administer contracts and programs for design, construction and inspection of the City’s
infrastructure projects within established schedules and budgets.
Objectives:
Continue to enhance project management resources and skills.
Complete a project procedures manual for construction inspection.
Significant Changes/Initiatives:
Implement Customer Service recommendations identified in the Customer Service Analysis conducted by Candid Marketing & Communications and in the 2011 Public Works Strategic Plan. Centralize customer contact for all 4 Public Works divisions working with new Customer Service Supervisor.
Replace existing Total Station Survey Equipment used to conduct in-house surveying $11,000
Develop and implement in-house training program for both technical and administrative functions of Public
Works Engineering
Performance Measurements FY11 FY12 FY13
Percentage project overrun including change of scope change orders
1.57% 1.71% 3%
Bridge Sufficiency Rating (Based on biennial MoDOT inspection of Lee’s Summit’s 52
bridges)
88.55% 88.55% 88.55%
Completion of Road Safety Audits (Arterials)
25% (78%)
35% (85%)
45% (100%)
Arterial Lighting Plan Completion (excluding interim roads)
57% 65% 70%
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $3,378,716 $3,282,007 $3,385,274 $3,651,754 $369,747 11.3% $266,480 7.9%
Supplies $25,344 $14,311 $13,851 $13,855 ($456) -3.2% $4 0.0%
Other Services $149,435 $151,111 $140,572 $142,428 ($8,683) -5.7% $1,856 1.3%
Maintenance & Repairs $394,257 $200,818 $202,045 $218,159 $17,341 8.6% $16,114 8.0%
Utilities $15,551 $16,340 $16,340 $15,650 ($690) -4.2% ($690) -4.2%
Fuel & Lubricant $27,350 $26,123 $24,980 $37,159 $11,036 42.2% $12,179 48.8%
Capital Outlay $0 $0 $0 $11,000 $11,000 100.0% $11,000 100.0%
Transfers $0 $0 $0 $0 $0 $0
Department Total $3,990,653 $3,690,710 $3,783,062 $4,090,005 $399,295 10.8% $306,943 8.1%
Full Time Equivalents (FTE's)
Position Titles
Director of Public Works 1.00 1.00 1.00 1.00 -
Deputy Director Admin & Ops 1.00 1.00 1.00 1.00 -
Deputy Director/ City Eng 1.00 1.00 1.00 1.00 -
Development Engineering Mgr 1.00 1.00 1.00 1.00 -
City Traffic Engineer 1.00 1.00 1.00 1.00 -
Construction Manager 1.00 1.00 1.00 1.00 -
Supervisory Engineer 2.00 2.00 2.00 2.00 -
PW Inspections Supervisor 0.10 0.00 0.00 0.00 -
PW Management Analyst 1.00 1.00 1.00 1.00 -
Senior Staff Engineer 6.50 6.00 6.00 6.00 -
Staff Engineer 2.60 3.60 3.60 3.00 (0.60) -16.7%
Senior Engineering Technician 2.50 2.00 2.00 2.00 -
Engineering Technician 3.00 3.00 3.00 2.00 (1.00) -33.3%
Right of Way Agent 1.00 1.00 1.00 1.00 -
Erosion & Sediment Control Insp 1.00 1.00 1.00 0.00 (1.00) -100.0%
CIP Resident Inspector 4.00 3.00 3.00 3.00 -
PW Inspector 3.00 3.00 3.00 6.00 3.00 100.0%
Utility Coordinator 0.00 0.00 0.00 0.00 -
Utility Inspector 2.00 2.00 2.00 0.00 (2.00) -100.0%
Administrative Assistant 1.00 1.00 1.00 1.00 -
Secretary 1.00 1.00 1.00 1.00 -
Clerk/Typist 1.00 1.00 1.00 1.00 -
Engineering Intern 0.00 0.00 0.00 0.00 -
Temporary Part Time 4.80 2.35 2.35 5.80 3.45 146.8%
Customer Service Manager 0.00 0.00 0.33 1.00 1.00 100.0%
-
-
Department Total 42.50 38.95 39.28 41.80 2.85 7.3%
Department Total Budget Request $ % $ %
$4,090,005 $399,295 10.8% $306,943 8.1%
FTE's 41.80 2.85 7.3%
Public Works Engineering
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
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City of Lee’s Summit Annual Budget FY13
PUBLIC WORKS DEPARTMENT
OPERATIONS DIVISION
The Public Works Operations Division maintains public infrastructure—the transportation network
including City owned traffic signals, school flashers, street lights and the storm water collection system.
During the winter months snow removal becomes the top priority.
This division (with the Airport Division and Solid Waste Division) is under the supervision of the Deputy
Director of Public Works. The Operations Division is divided into six main groups which include
Administration, Stormwater, Bridge and Right-of-Way, Traffic, Street Maintenance, and Capital Pavement
Management.
The Administration Group coordinates the budget and tracking of information and costs within the
division. An infrastructure management software program called Cityworks is utilized to track costs,
evaluate efficiency, and manage performance. This group also administers the Adopt a Street program; all
locations adopted are either a half mile or one mile in length.
The Street Maintenance Group performs pothole patching, pavement inspection (for the Overlay, Slurry
seal and Crack seal programs) and maintenance on streets, alleys and City owned parking lots. The City
currently has 1,029 lane miles of City owned pavement.
The Storm Water Group inspects, maintains, and repairs the 1,313,720 lineal feet of storm pipe as well as
the 14,336 storm water structures currently in the system. Street sweeping is also part of this group.
The Bridge and Right-of-Way Group performs maintenance and repair on the 52 City maintained bridges as
well as sidewalk maintenance, tree trimming, right-of-way mowing, weed spraying and litter pickup.
The Traffic Group fabricates and installs street name signs, regulatory signs and warning signs throughout
the City. They also perform paint striping on City owned parking lots and cross-walks. This group also
performs maintenance and repair on 54 signaled intersections and 1500 City owned street lights, including
133 downtown street lights. This group also performs locates for any excavations in the vicinity of City
owned signals and street lights.
Capital Pavement Management is also administrated out of this division. Pavement management includes
crack seal, micro surface, ultra thin bonded wearing surface, overlay and curb replacement for 1,029 lane
miles of City maintained roadway. MicroPaver software is currently being implemented to evaluate the
roadway infrastructure based on current pavement inspections. MicroPaver once fully functional will
identify priorities and trends in capital pavement management. This group also oversees the sidewalk gap
and repair bond program. The City is responsible for over 350 miles of sidewalk.
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City of Lee’s Summit Annual Budget FY13
Public Works Operations
FY13 Goals and Objectives
Division Overview:
The Public Works Operations Division maintains the public infrastructure—the street network including traffic signals, school flashers, street lights (City owned) and the storm water collection system. During the winter months, snow removal is our top priority.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Extend the lifespan of City streets through proactive repair and preventative maintenance. LG KPA#3
Objective: Maintain the surface integrity of the City’s transportation network.
Crack seal streets within five years following construction or surface treatment, budget
permitting
Slurry seal streets within seven years following construction or surface treatment, budget permitting
Overlay streets with a PCI less than 70, budget permitting
Repair pavement cracks greater than 1 1/2” within 12 months
Perform maintenance on all City maintained alleys and rock roads annually
Inspect and/or patch damaged curbing within seven calendar days, weather permitting
Perform annual maintenance on all City-owned parking lots
Seal 25% of all 49 City-owned bridge decks annually
Objective: Maintain City streets to ensure the safe traffic flow for the City’s traveling public.
Patch all potholes within one working day (24 hours) weather permitting. (City Council Goal)
Perform needed maintenance after the Biennial MoDOT bridge inspections on all 49 City-owned bridges
Objective: Maintain the City’s sidewalk system for the safe travel of pedestrian traffic.
Maintain or replace select damaged regulatory signs with temporary signs within two hours.
Maintain or replace damaged regulatory and warning signs with permanent signs within 14 calendar days, weather permitting
Install new signs after receiving request within the Public Works priority schedule:
High priority two weeks
Medium priority four weeks
Low priority eight weeks
Respond to dark traffic signals in accordance with City policy and respond to malfunctioning City maintained signals within four hours
Perform preventative maintenance on all City maintained signals, street lights and school flashers annually
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City of Lee’s Summit Annual Budget FY13
Paint all non thermo-plastic pavement markings for school zones, cross-walks, stop bars and City owned parking lots annually
Respond to all customer service requests within two working days regarding malfunctioning City owned street lights
Forward all customer requests on leased lights to KCP&L within one business day
Goal: Maintain the Public storm water infrastructure system in working condition. LG KPA#3
Objective: Deploy resources to maintain the public storm system and prevent flooding where possible.
Inspect all City maintained storm boxes every four years.
Respond to blockages in storm boxes that are causing flooding within two hours
Inspect all City maintained concrete (improved) ditches quarterly
Remove debris from City-owned detention ponds, ditches, and storm water channels within 30 days
Respond to blockages in concrete ditches and box culverts that are causing flooding within 2 hours
Replace deteriorated storm water pipe within 60 days, budget permitting
Sweep all curbed arterial streets four times a year, curbed collector twice a year and curbed residential streets once a year, and sweep downtown streets weekly to improve water quality
Goal: Maintain the City’s Right of Way according to the City’s policies and procedures.
Objective: Maintain the City’s right of way areas and provide maintenance of right of way infrastructure.
Respond to and remove down trees and limbs in the right of way within two hours, weather permitting
Permanently remove hazardous dead trees within our capabilities within 14 calendar days
Notify property owners of scheduled tree trimming at least 30 days prior to performing work
Repair or replace all City maintained guardrail and fencing within seven calendar days for emergencies and 30 calendar days for nonemergency, weather permitting
Install citizen-provided driveway culvert pipe within 30 calendar days for citizens
Jet blocked driveway culverts within seven days
Remove graffiti within one business day
Clean and re-cut ditches located in the right of way that are City maintained within 30 calendar days, weather permitting
Remove dumped trash and debris within City maintained right of way within seven calendar days, weather permitting
Remove litter from the right of way as schedule allows.
Repair damaged shoulders within 14 calendar days, weather permitting
Perform quarterly rail inspections by utilizing a qualified outside firm
Perform preventive maintenance on the City’s two railroad spurs annually
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Goal: Provide a safe street network for the traveling public immediately following winter
weather.
Objective: Clear snow and ice from City streets within the parameters set in the Snow Plan.
Remove ice and snow from City owned streets in accordance with the annual Snow Plan.
Provide clear and concise communication to elected officials and the public during all snow events.
Review Snow Plan and response annually to ensure goals are being met.
Goal: Provide oversight of the Division by using effective industry practices.
Objective: Review operations on a monthly basis to improve efficiency and effectiveness.
Oversee and administer the Operations Division budget to keep performance and spending within allotted budgetary resources
Ensure compliance with all City, Department and Division policies and procedures related
to safety, accidents and worker’s compensation
Objective: Train, develop, and maintain a professional workforce to provide superior customer service.
Maintain a professionally trained staff by providing at least 40 hours of annual training
Respond to emergencies for general public safety within two hours during evenings and weekends
Significant Changes/Initiatives:
Public Works Operations will test Clearlane, a deicing product that is safer for the environment. The increase in
cost is $34,200. AVL enhancements $4,000. Reoccurring cost for AVL service $6,495. Fill the Clerk Typist position with a part-time employee. Upgrade asphalt paver from pull behind drag box to self propelled paver. The impact to the VERP program is a
savings of $85,300.
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Performance Measurements FY11 FY12 FY13
External customer satisfaction levels as measured through annual survey
82% 87.5% 90%
Slurry seal streets within seven years following construction or overlay
(% Complete)
100% 100% 100%
Remove ice and snow from City streets in accordance with the annual Snow Plan
97% 100% 100%
Perform preventative maintenance on all City maintained signals, street lights and school flashers annually (% Complete)
100% 100% 100%
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6: General Fund Department Budgets
City of Lee’s Summit Annual Budget FY13
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $2,985,432 $3,160,273 $3,173,438 $3,265,696 $105,423 3.3% $92,258 2.9%
Supplies $648,739 $1,002,975 $809,608 $980,842 ($22,133) -2.2% $171,234 21.2%
Other Services $985,834 $1,110,672 $1,089,636 $1,014,279 ($96,393) -8.7% ($75,357) -6.9%
Maintenance & Repairs $602,995 $506,430 $506,239 $526,490 $20,060 4.0% $20,251 4.0%
Utilities $1,075,613 $1,144,989 $1,137,059 $1,224,458 $79,469 6.9% $87,399 7.7%
Fuel & Lubricant $187,954 $171,300 $178,800 $201,538 $30,238 17.7% $22,738 12.7%
Transfers $0 $0 $0 $0 $0 $0
Department Total $6,486,567 $7,096,639 $6,894,780 $7,213,303 $116,664 1.6% $318,523 4.6%
Full Time Equivalents (FTE's)
Position Titles
Operations Superintendent 1.00 1.00 1.00 1.00 -
Asst. Superintendent 0.00 0.00 0.00 0.00 -
Manager of Streets 1.00 1.00 1.00 1.00 -
Project Manager 1.00 1.00 1.00 1.00 -
Field Supervisor 0.00 0.00 0.00 0.00 -
Street Maint. Supervisor 1.00 1.00 1.00 1.00 -
Signs & Markings Supervisor 1.00 1.00 1.00 1.00 -
Bridge & ROW Supervisor 1.00 1.00 1.00 1.00 -
Storm Water Supervisor 1.00 1.00 1.00 1.00 -
Signal & Lighting Supervisor 1.00 1.00 1.00 1.00 -
Senior Signal & Lighting Tech. 1.00 0.00 0.00 0.00 -
Signal & Lighting Technician 1.00 2.00 2.00 2.00 -
Signs & Markings Technician 3.00 3.00 3.00 3.00 -
Office Coordinator 0.00 0.00 0.00 0.00 -
Administrative Coordinator 1.00 1.00 1.00 1.00 -
Service Attendant 1.00 1.00 1.00 1.00 -
Clerk Typist 0.00 0.00 0.00 0.55 0.55 #DIV/0!
Equipment Operator II 7.00 7.00 7.00 7.00 -
Equipment Operator I 11.00 11.00 11.00 11.00 -
Maintenance Worker II 11.00 11.00 11.00 11.00 -
Maintenance Worker I 3.00 3.00 3.00 3.00 -
Seasonal Weedeater Operators 0.00 0.75 0.00 0.00 (0.75) -100.0%
Temporary Professionals (Sidewalk) 1.74 2.49 2.49 1.66 (0.83) -33.3%
Department Total 48.74 50.24 49.49 49.21 (1.03) -2.1%
Department Total Budget Request $ %
$7,213,303 $116,664 1.6%
FTE's 49.21 (1.03) -2.1%
Public Works Operations
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Section 7:
Special Revenue
Funds
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7: Special Revenue
Funds
City of Lee’s Summit Annual Budget FY13
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than
expendable trust or major capital project) requiring separate accounting because of legal or regulatory
provisions or administrative action. The City’s Special Revenue Funds are as follows:
PARKS AND RECREATION SPECIAL REVENUE FUNDS:
Park Board (Parks & Recreation) — Accounts for activities of the Park Board, who
administers operations of all City parks.
Senior Center (Gamber Center) — Accounts for the activities of the Gamber Community
Center.
Swimming Pool (Aquatics) — Accounts for the activities of the municipal swimming pool
operation.
Community Center — Accounts for the activities of the Legacy Park Community Center
operation.
Cemetery Trust — Accounts for plot and monument sales for perpetual care funding.
OTHER SPECIAL REVENUE FUNDS:
Business and Industry Fund — Accounts for and distributes the proceeds from a 5% tax on certain
gross receipts of hotels, motels, and similar places of business.
CDBG Entitlement Fund — Accounts for Community Development Block Grant (CDBG)
federal funding passed through to other agencies.
Violence Against Women Grant Fund – Accounts for federal monies used for the protection
of women.
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7: Special Revenue
Funds
City of Lee’s Summit Annual Budget FY13
PARKS AND RECREATION DEPARTMENT
SPECIAL REVENUE FUNDS
The Parks and Recreation Department is structured within six programs: Administration, Planning and
Development, Operations and Construction, Grounds Maintenance, Legacy Park, and Beautification
Commission. Within these programs, the department administers eight funds: five Special Revenue
Funds, two Capital Project Funds (greenway and Neighborhood Development), and one Enterprise
Fund (Harris Park Community Center). Descriptions and budgets for the Capital Projects and Enterprise
Funds may be found in their respective sections of this document.
The special revenue funds of the Parks and Recreation Department include: Parks & Recreation,
Gamber Center, Swimming Pool, Community Center, and Cemetery Trust Funds. They are accounted
for as special revenue funds and utilize Generally Accepted Accounting Practice (GAAP) based
budgeting. This requires that the modified accrual method is used to record revenues and
expenditures. Revenues are recognized when susceptible (i.e. when they become measurable and
available). Measurable means the amount of the transaction can be determined and available means
collectible within the current period or soon enough thereafter to be used to pay liabilities when due.
Revenues susceptible to accrual are property taxes and interest revenue. Admission fees, user charges,
concession sales and miscellaneous revenue are not susceptible to accrual.
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Funds
City of Lee’s Summit Annual Budget FY13
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7: Special Revenue
Funds
City of Lee’s Summit Annual Budget FY13
* Note: Harris Park Recreation Center is categorized as an enterprise fund. More detail can be found
in subsequent pages.
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Funds
City of Lee’s Summit Annual Budget FY13
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7: Special Revenue
Funds
City of Lee’s Summit Annual Budget FY13
PARKS AND RECREATION SPECIAL REVENUE FUND
The Parks & Recreation Fund is used to account for the maintenance of 28 municipal parks, which include
recreational facilities for softball, baseball, soccer, tennis, picnics, walking/jogging, handball/racquetball,
basketball and volleyball. Numerous playgrounds and all-purpose open space are also available to the
citizens of Lee's Summit. The primary source of revenue is a 0.1595 cent property tax levied to support park
operations. Five divisions are represented in this fund including:
Administration – this division provides leadership, coordination and support services including
marketing, financial oversight, and overall support for the Parks and Recreation Board.
Park Operations and Construction – this division provides maintenance of park grounds, equipment,
buildings, special facilities, and construction and renovation of neighborhood parks. Neighborhood
park planning and development services and construction are included in this program.
City Grounds and Facilities Management – this program accounts for costs related to contracting
with the City for turf and landscape maintenance of public buildings, medians, city parking lots, and
islands.
Legacy Park Management – this program provides maintenance for Legacy Park grounds, ball fields,
equipment, concession buildings, pump house, lake and irrigation.
Beautification Commission – this program accounts for costs associated with staff support and
projects for the activities of the Beautification Commission.
The Parks & Recreation Fund is a special revenue fund and utilizes Generally Accepted Accounting Principles
(GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and
expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable
and available). Measurable means the amount of the transaction can be determined and available means
collectible within the current period or soon enough thereafter to be used to pay liabilities when due.
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Parks and Recreation
FY13 Goals and Objectives
Fund Overview:
The Parks and Recreation Department operates with a fund budget of $3.1 million and twenty-four (24) full time employees.
The department operates with five (5) programs: Administration, Parks Planning, Development, Operations and
Construction, Grounds Maintenance, Legacy Park, and Beautification Commission. The department utilizes many part-time
seasonal employees and numerous contractors on construction projects and maintenance of the parks as well.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
ADMINISTRATION
The Administration division provides leadership, analysis, coordination, financial and patron support services for the divisions of the department. Marketing efforts for the department are also coordinated through the Administration section. Customer service, budget and accounting services, and support to the Parks and Recreation Board of Directors are also functions of this section.
Goal: Provide pleasant and prompt service to patrons via telephone, personal appearance, and
mail/fax providing activity registrations, department information, and facility reservations.
Goal: Oversee the department budget preparation and financial status.
Objective:
Prepare the annual budget in accordance with departmental policies and procedures and those extended by the Finance Department for the City Council review process.
Train division managers on budget process and involve them in compiling the data to
produce a comprehensive budget.
Goal: Maintain management information and telecommunications systems.
Objective:
Coordinate ongoing staff training and ensure the integrity of the park management
software data.
Goal: Provide Marketing, Human Resource, and clerical support to all divisions and the Parks Board.
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PARK PLANNING AND DEVELOPMENT
The Parks Planning and Development Section is responsible for the acquisition and planning of neighborhood parks and greenways, as well as the development of Legacy Park.
Goal: Continue growth management and park planning with comprehensive master plan
development as well as focus on sustainability and trend and grant research.
Objectives:
Continue to use a monthly and daily schedule for facility availability and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.
Develop exciting and entertaining recreational programs that are accessible to all patrons.
Work with other LSPR staff to ensure programs are held in a suitable location.
Inspect the building annually to insure that it can be used by all populations.
PARK CONSTRUCTION AND OPERATIONS
The Park Construction and Operations division is responsible for the maintenance, repair, and construction
of park buildings, grounds and equipment. Parks Operations also oversees operations of the Lee’s Summit
Historical Cemetery. This includes record keeping; grave sales; monument sales and grounds maintenance.
Goal: Provide turf, tree, shrub and flower maintenance of park grounds. Maintain Park grounds so
that they are free of trash or other material that would detract from their intended purpose.
Facilitate all grounds maintenance services in all City parks.
Goal: Provide routine playground maintenance to insure safety and accessibility.
Inspect all playground areas weekly April-September and monthly October-March and
perform repairs and replacements as needed.
Goal: Construct and or renovate one neighborhood park per year.
Perform analysis of sites for potential usage as parks as well as cost estimates for
acquisition and development.
Manage construction (contractual and in-house) to build one neighborhood park.
Lea McKeighan Park (Renovation of South side and to Sand Volleyball on North
side), Harris Park (Shade over Playground and Shelter Replacement). General
reconstruction of park amenities as needed.
Goal: Perform annual trail maintenance.
Repair asphalt trails as needed annually.
Repair or replace chip trails as needed annually.
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Goal: Provide landscape services to City departments through an MOU.
Provide maintenance and installation of Christmas lights and ground displays in the Central
Business District including trees located in Station Park, public buildings and ROW.
LEGACY PARK
This program provides maintenance for Legacy Park grounds, athletic fields, equipment, concession buildings, pump house, lake and irrigation.
Goal: Provide turf maintenance of park grounds and athletic fields.
Supervise mowing and trimming of medians, right of way areas and the Legacy Park
Community Center on a seven to ten day schedule from April through November. Monitor
mowing of athletic fields and maintenance of venue areas by the sports associations.
Perform soil testing, fertilization, seeding, and aeration of all athletic turf areas. Complete
continuous inspection of turf areas to determine stress areas and diseases. Program
irrigation of athletic fields. Maintenance and repair of irrigation system
BEAUTIFICATION COMMISSION
The Beautification Commission is dedicated to ensuring a beautifully landscaped environment, created with conservation in mind that reflects our civic pride and welcomes visitors and new businesses to our unique city. The Commission was established in the enabling resolution by City Council in May, 2001 is to:
Promote the overall image and aesthetics of the community; Promote civic pride through beautification projects; Provide an avenue for citizens to work together on beautification projects.
Significant Changes/Initiatives:
Administration – Increase of $6,500 for Accreditation and $5,600 for Friends of the Parks quarterly events
Park Operations – Reduction in headcount for the Superintendent of Park Planning and Development. Expansion items totaling $103,300 include: Security cameras and recorder at the Park Construction and Operations Center, the replacement of drinking fountains, shade over the playground at Harris Park, replacement of the shelter at
Harris Park and a Park Master Plan update.
Legacy Park – Expansion items totaling $137,000 include: Asphalt repair on Legacy Park Drive, trash bin enclosures at the Softball and Baseball venues, and shade covers over the bleachers at the Baseball and Softball venues.
Beautification Commission – Budget includes $15,000 to rebuild the planter boxes and fountain at 4th and Main in downtown.
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Performance Measurements FY11 FY12 FY13
Coordinate mowing and turf maintenance (fertilizer,
herbicide, etc) at all Parks and Grounds
Maintenance locations
100% 100% 100%
# of flex memberships billed per year
$ amount of flex memberships billed per year
Average monthly billing processed
52,657
$845,811
$70,484
57,112
$961,436
$80,120
n/a
n/a
n/a
Revenue from shelter rentals $21,490 $21,000 $23,500
Perform park and trail inspections as scheduled 100% 100% 100%
Perform playground equipment safety inspections
as scheduled 100% 100% 100%
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Taxes $2,905,887 $2,896,892 $2,896,892 $2,915,780 $18,888 0.7% $18,888 0.6%
Penalty/Interest $24,130 $30,250 $24,250 $24,250 ($6,000) -19.8% $0
Contributions $38,329 $37,800 $64,000 $62,000 $24,200 64.0% ($2,000) -3.2%
Interest $3,856 $2,000 $2,000 $2,000 $0 $0
Services $12,728 $5,500 $5,500 $5,500 $0 $0
Miscellaneous $71,714 $40,700 $53,525 $43,500 $2,800 6.9% ($10,025) -23.0%
Interfund Transfers In $64,693 $92,089 $92,089 $92,317 $228 0.2% $228 0.2%
Revenue8 $0 $0 $0 $0 $0 $0
Revenue9 $0 $0 $0 $0 $0 $0
Revenue10 $0 $0 $0 $0 $0 $0
Fund Total $3,121,337 $3,105,231 $3,138,256 $3,145,347 $40,116 1.3% $7,091 0.2%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $1,812,425 $1,851,606 $1,695,714 $1,822,402 ($29,204) -1.6% $126,688 7.0%
Supplies $193,992 $249,532 $240,098 $259,940 $10,408 4.2% $19,842 7.6%
Other Services $494,070 $475,333 $470,373 $505,651 $30,318 6.4% $35,278 7.0%
Maintenance & Repairs $418,091 $489,056 $480,199 $511,374 $22,318 4.6% $31,175 6.1%
Utilities $59,195 $70,833 $69,698 $65,817 ($5,016) -7.1% ($3,881) -5.9%
Fuel & Lubricant $53,913 $47,975 $47,475 $56,525 $8,550 17.8% $9,050 16.0%
Capital Outlay $70,912 $107,000 $107,000 $112,000 $5,000 4.7% $5,000 4.5%
Reimbursement-Interfund Svcs -$167,295 -$185,339 -$185,339 -$189,283 ($3,944) 2.1% ($3,944) 2.1%
Fund Total $2,935,303 $3,105,996 $2,925,218 $3,144,426 $38,430 1.2% $219,208 7.5%
Full Time Equivalents (FTE's)
Position Titles
Administrator 1.00 1.00 1.00 1.00 -
Supt of Administration 1.00 1.00 1.00 1.00 -
Accounting Assistant 1.00 1.00 1.00 1.00 -
Marketing Coordinator 0.95 0.95 0.95 0.95 -
Admin Services Coordinator 1.00 1.00 1.00 1.00 -
Service Representative II 1.00 1.00 1.00 1.00 -
Supt of Park Operations 1.00 1.00 1.00 1.00 -
Supt of Park Construction 1.00 1.00 1.00 1.00 -
Supt of Planning & Dev 1.00 1.00 1.00 0.00 (1.00) -100.0%
Asst. Supt of Planning & Dev 1.00 1.00 1.00 1.00 -
Supervisor of Cemetery & Grounds 0.50 0.50 0.50 0.50 -
Maintenance Supervisor-Parks 1.00 1.00 1.00 1.00 -
Legacy Park Supervisor 1.00 1.00 1.00 1.00 -
Master Park Specialist 4.00 4.00 4.00 4.00 -
Senior Park Specialist 5.50 5.50 5.50 5.50 -
Skilled Park Specialist 3.00 3.00 3.00 3.00 -
Fund Total 24.95 24.95 24.95 23.95 (1.00) -4.0%
Fund Total Budget Request $ %
Revenues $3,145,347 $40,116 1.3%
Expenditures $3,144,426 $38,430 1.2%
FTE's 23.95 (1.00) -4.0%
Parks and Recreation
FY13 Fund Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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GAMBER CENTER FUND
The Gamber Center is designed to meet the recreational needs of the 50+ community. The facility also
serves the community at large and consists of a ballroom (banquet seating for 200), bistro, billiards room,
dry craft room, wet craft room, fitness center, aerobics studio, classroom (seating 25), computer lab (seating
12), gift shop and full kitchen. The design of the facility allows for flexibility in programming to accommodate
new trends and technology. Participants will also enjoy outdoor amenities including a gazebo, raised
planting beds, a walking path with 9 pieces of fitness equipment, outdoor seating for the bistro, and a
manicured lawn for outdoor activities.
The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based
budgeting. This requires that the modified accrual method is used to record revenues and expenditures.
Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available).
Measurable means the amount of the transaction can be determined and available means collectible within
the current period or soon enough thereafter to be used to pay liabilities when due.
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Gamber Center
FY13 Goals and Objectives
Fund Overview:
The Gamber Center began operations in June 2008 and is designed to meet the recreational needs of the 50+ community.
The 18,000 square foot facility also serves the community at large and consists of a ballroom (banquet seating for 200),
bistro, billiards room, dry craft room, wet craft room, fitness center, aerobics studio, classroom (seating for 25), computer
lab (seating for 12), gift shop and full kitchen. The design of the facility allows for flexibility in programming to
accommodate new trends and technology. Participants also enjoy outdoor amenities including a gazebo, raised planting
beds, a walking path with 9 pieces of fitness equipment, outdoor seating for the bistro, and a manicured lawn for outdoor
activities.
Facility operations are funded by user fees, rentals and a portion of the sales tax revenues (maximum $175,000 annually).
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Maintain a facility that ensures the safety, comfort and security of all users.
Objectives:
Ensure that adequate staff and volunteers are hired, trained and supervised to perform all tasks assigned in a customer oriented and professional manner.
Supervise all activities conducted in the facility and ensure that all rules of conduct are followed.
Communicate all problems and important information to the Superintendent of Recreation Services on a patron comment form.
Monitor both interior and exterior building conditions to ensure the safety of our participants.
Review and modify annually all operational plans and procedures.
Goal: Ensure the facility and equipment is in good working condition.
Objective:
Monitor the condition of the facility and equipment with daily inspections and testing.
Correct any problems immediately or prepare a work order to have the situation corrected.
Organize and store equipment for safety and access.
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Goal: Operate the facility to ensure it does not exceed the $175,000 subsidy.
Objective:
Minimize utility consumption without sacrificing participant comfort.
Determine the costs of operation by week, day, hour, and by room.
Consider the options of leasing the kitchen or starting our own catering business.
Provide fitness programming to enhance participation and revenue.
Provide rental opportunities for meetings, conferences, and receptions in the multi-purpose room.
Monitor facility operations with weekly and bi-weekly financial reports that track both
revenue and expense.
Goal: Ensure the facility is accessible to everyone.
Objectives:
Use a monthly and daily schedule for availability of the facility and fill all available space with programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.
Develop exciting and entertaining recreational programs that are accessible to all patrons.
Work with other LSPR staff to ensure programs are held in a suitable location.
Goal: Provide a daily meal program that covers 100% of the costs.
Objective:
Review the menu monthly to determine most popular meals
Maximize rentals and programming prior to and immediately after the lunch hour to encourage participation
Promote catering options to groups that utilize the facility
Continue to offer the Friday Brunch option
Significant Changes/Initiatives:
Added a Monday/Friday brunch
Added 7 one-act plays that are paired with lunch
Added weekly Billiards Tournaments
Added more fee-based fitness classes
A fee for non-fitness patrons under 50 has been implemented
The feasibility of leasing the kitchen space or starting an in-house catering business will be examined
There is an expansion request for $5,000 to install track lighting in the hallway.
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Performance Measurements FY11 FY12 FY13
Increase cost recovery percentage (excluding the
subsidy from the sales tax revenues) each year.
Goal of the facility is to obtain 100% cost recovery
without the annual subsidy of $175,000.
Cost recovery % including the annual subsidy 111.75% 114.06% 110.88%
Cost recovery % excluding the annual subsidy 65.68% 67.17% 66.19%
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Activity Fees $76,421 $62,497 $81,048 $85,151 $22,654 36.2% $4,103 4.8%
User Charges $2,681 $4,120 $2,899 $3,060 ($1,060) -25.7% $161 5.3%
Rentals $120,110 $146,821 $141,250 $140,380 ($6,441) -4.4% ($870) -0.6%
Interest on Investments $637 $900 $600 $900 $0 $300 33.3%
Miscellaneous $24,664 $27,770 $24,892 $29,670 $1,900 6.8% $4,778 16.1%
Transfer from Other Funds $157,500 $175,000 $175,000 $175,000 $0 $0
Fund Total $382,013 $417,108 $425,689 $434,161 $17,053 4.1% $8,472 2.0%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $205,333 $230,233 $229,029 $234,990 $4,757 2.1% $5,961 2.5%
Supplies $23,097 $23,022 $21,577 $28,823 $5,801 25.2% $7,246 25.1%
Other Services $32,937 $43,282 $43,407 $43,950 $668 1.5% $543 1.2%
Maintenance & Repairs $37,341 $34,389 $35,269 $37,250 $2,861 8.3% $1,981 5.3%
Utilities $43,132 $46,921 $43,927 $46,548 ($373) -0.8% $2,621 5.6%
Fund Total $341,840 $377,847 $373,209 $391,561 $13,714 3.6% $18,352 4.9%
Full Time Equivalents (FTE's)
Position Titles
Asst Administrator of P&R 0.05 0.00 0.00 0.00 -
Supt. of Recreation Services 0.00 0.10 0.10 0.15 0.05 50.0%
Manager 1.00 1.00 1.00 1.00 -
Custodian 1.00 1.00 1.00 1.00 -
Fund Total 2.05 2.10 2.10 2.15 0.05 2.4%
Fund Total Budget Request $ %
Revenues $434,161 $17,053 4.1%
Expenditures $391,561 $13,714 3.6%
FTE's 2.15 0.05 2.4%
Gamber Center
FY13 Fund Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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SUMMIT WAVES AQUATIC CENTER FUND
Summit Waves Aquatic Park is open from Memorial Day weekend through Labor Day and is located in Harris
Park. The community wide family aquatics center contains a 6 lane, 25 yard lap pool with 2 diving boards, a
zero depth entry pool with large play feature designed for toddlers, a 900+ foot action river, 1 open flume
slide that can be used as a body slide or can be used to ride a single or double inner tube, and a closed flume
body slide. Participants will also enjoy amenities including shade structures, lounges, family changing rooms,
men’s and women’s locker rooms and a food and beverage operation that will offer items such as value
meals, candy, drinks, breakfast items, salads and items from the grill.
The Aquatics Fund is a special revenue fund and utilize Generally Accepted Accounting Principles (GAAP)
based budgeting. This requires that the modified accrual method is used to record revenues and
expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable
and available). Measurable means the amount of the transaction can be determined and available means
collectible within the current period or soon enough thereafter to be used to pay liabilities when due.
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Summit Waves Aquatics Center
FY13 Goals and Objectives
Fund Overview:
Summit Waves Aquatic Center is open from Memorial Day weekend through Labor Day (with the exception of when Lee’s
Summit R-7 is in session) and is located at Harris Park. The community wide family aquatics center contains a 6 lane, 25
yard lap pool with 2 diving boards, a children’s pool with large play feature designed for toddlers, a 900+ foot action river, 1
closed flume slide used to ride a single inner tube, and a closed flume body slide. Participants also enjoy amenities including
shade structures, lounges, a birthday party area, family changing rooms, men’s and women’s locker rooms and a food and
beverage operation that offers items such as value meals, candy, drinks, salads and items from the grill. This facility
provides swim lessons, pool parties, public swim times, a swim team and private pool rentals for our patrons.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Operate a facility that is safe for patrons and employees and maintains a decorum that is
conducive to patron enjoyment.
Objectives:
Provide supervision for all programs and activities conducted in the facility and ensure all rules of conduct are followed.
The supervisor will record all problems and patron comments on a patron comment form and forward it to the Superintendent of Recreation Services.
Ensure that adequate staff are hired, trained on the rules of conduct, on duty, and aggressively supervised to maintain a safe swimming environment.
Review sections of the Emergency Operations Manual at each monthly staff meeting.
Goal: Maintain a clean facility at all times.
Objective:
Ensure that adequate staff are hired, trained and on duty to perform all duties deemed necessary to keep the facility clean and safe at all times.
Provide daily, weekly and monthly opening and closing schedules to ensure facility cleanliness and safety.
Organize and store equipment for safety and access.
Goal: Ensure the facility contains equipment that is safe and in good working order.
Objective:
Inspect the condition of the facility and equipment through daily inspection and correct any problem immediately or prepare a work order for future corrections.
Complete a thorough inspection of the facility and equipment prior to opening.
Correct any problems that are noted.
Complete end of season inspection of facility and equipment and address concerns prior to opening the next season.
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Goal: Generate revenue necessary to pay for all operational costs.
Objectives:
Establish fees that are competitive with surrounding communities and relative to the cost of operation.
Determine the costs of operation per week, day, and/or by activity to provide a database for fee assessments.
Manage operational expenses in order to attain full cost recovery.
Manage inventory by monitoring daily and keeping a written record.
Track utility consumption on a monthly basis.
Monitor payroll several times weekly.
Monitor facility operation with weekly and bi-weekly executive summaries that track
revenues and expenses.
Goal: Maximize full use of the facility.
Objective:
Program the maximum use of the facility through swim lessons, public swim times, programs, rentals, and special events.
Significant Changes/Initiatives:
Revenue-Gate Receipts - The Gate Receipts for FY13 are anticipated to be higher from additional special events (Teen Night and Family Night) and the discontinuation of the "Beat the Heat" discount.
Revenue-Concessions - Beginning with the summer 2012 season, a new coupon program will be offered to both single visit patrons and season pass holders. The single visit patrons will receive a $1.00 off coupon and each season pass holder will receive a $5.00 off coupon book. The coupons can be redeemed in the concession area for certain products. The program anticipates additional net revenue of approximately $4,000.
Personal Services and Fringes - The FY13 budget includes the hiring of a full-time Aquatics
Coordinator (60% allocated to this facility). Also, the allocation of the Superintendent of Recreation has been reduced from 40% to 35% for this facility.
Personal Services and Fringes - Additionally, the FY13 budget assumes all operations of the
Summit Waves facility will be handled by LSPR staff. For the past few years, a majority of the pool management has been outsourced and reflected in Professional Fees (Other Services). Therefore, Salaries-Part Time and the related payroll taxes are approximately $285,000 higher compared to the
prior years. The offset is in Professional Fees (Other Services).
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Performance Measurements FY11 FY12 FY13
Single Visits-Resident and Non-resident
(2008–13,345*; 2009–36,773; 2010–44,433)
*facility open partial summer
43,005 46,842 44,808
Teen Night/Family Night Visits
(2008–370*; 2009–1,055; 2010–2,396)
*facility open partial summer
2,334 2,267 1,380
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Activity Fees $488,539 $571,139 $518,908 $565,227 ($5,912) -1.0% $46,319 8.2%
Interest on Investments $377 $400 -$35 $400 $0 $435 108.8%
Rentals $12,018 $20,165 $13,430 $13,350 ($6,815) -33.8% ($80) -0.6%
User Chgs - Concession $85,658 $94,843 $88,462 $109,341 $14,498 15.3% $20,879 19.1%
Miscellaneous $6,015 $5,042 $3,878 $4,517 ($525) -10.4% $639 14.1%
Fund Total $592,607 $691,589 $624,643 $692,835 $1,246 0.2% $68,192 10.9%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $69,194 $79,225 $81,845 $394,494 $315,269 397.9% $312,649 79.3%
Supplies $78,812 $77,589 $77,502 $103,622 $26,033 33.6% $26,120 25.2%
Other Services $349,279 $372,751 $346,700 $48,392 ($324,359) -87.0% ($298,308) -616.4%
Maintenance & Repairs $44,041 $34,322 $92,944 $42,442 $8,120 23.7% ($50,502) -119.0%
Utilities $66,215 $64,480 $58,564 $66,802 $2,322 3.6% $8,238 12.3%
Fund Total $607,541 $628,367 $657,555 $655,752 $27,385 4.4% ($1,803) -0.3%
Revenues less Expenses ($14,934) $63,222 ($32,912) $37,083
Full Time Equivalents (FTE's)
Position Titles
Asst Administrator of P&R 0.15 0.15 0.15 0.15 -
Supt of Recreation 0.30 0.40 0.40 0.35 (0.05) -12.5%
Maintenance Supervisor 0.50 0.50 0.50 0.50 -
Aquatics Coordinator 0.00 0.00 0.00 0.60 0.60 #DIV/0!
Fund Total 0.95 1.05 1.05 1.60 0.55 52.4%
Fund Total Budget Request $ %
Revenues $692,835 $1,246 0.2%
Expenditures $655,752 $27,385 4.4%
FTE's 1.60 0.55 52.4%
Summit Waves Aquatics Center
FY13 Fund Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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LEGACY PARK COMMUNITY CENTER FUND
The Community Center at Legacy Park opened in December 2003 and is approximately 58,000 square feet.
The facility offers a fitness area with various fitness equipment, elevated running track, gymnasium (2
basketball or volleyball courts), 2 racquetball courts, an aerobics/fitness room, a natatorium with various
aquatic features, a child care area, catering kitchen and multi-purpose activity rooms. The Center offers single
visit passes, annual memberships, and Flex (monthly installment) memberships. Also available is a Passport
membership which allows reciprocal use of Gamber Center and Legacy Park Community Center. Other fee
based programs such as swim lessons, massage therapy, instructional and recreational opportunities for the
multigenerational population are also available. A teen summer day camp is also offered at this facility.
The strategic financial goal is to attain 100% operational cost recovery for the facility. The facility is funded
by user fees, facility rentals and memberships.
The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based
budgeting. This requires that the modified accrual method is used to record revenues and expenditures.
Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available).
Measurable means the amount of the transaction can be determined and available means collectible
within the current period or soon enough thereafter to be used to pay liabilities when due.
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Legacy Park Community Center
FY13 Goals and Objectives
Fund Overview:
The Community Center at Legacy Park opened in December 2003 and is approximately 58,000 square feet. The facility
offers a fitness area with various fitness equipment, elevated running track, gymnasium (2 basketball or volleyball courts), 2
racquetball courts, an aerobics/fitness room, a natatorium with various aquatic features, a child care area, catering kitchen
and multi-purpose activity rooms. The Center offers single visit passes, annual memberships and Flex (monthly installment)
memberships. Also available is a Passport membership which allows reciprocal use of Gamber Center and Legacy Park
Community Center. Other fee based programs such as swim lessons, massage therapy, instructional and recreational
opportunities for the multigenerational population are also available. A teen summer day camp is also offered at this facility.
The strategic financial goal is to attain 100% operational cost recovery for the facility. The facility is funded by user fees,
facility rentals and memberships.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Maintain a facility that ensures the safety, comfort and security of all users.
Objectives:
Ensure adequate staff is hired, trained and supervised to perform all tasks assigned in a customer oriented and professional manner.
Retain 60% of skilled, conscientious, caring staff to administer the facility programs.
Supervise all activities conducted in the facility and Ensure all rules of conduct are followed.
Communicate all problems and important information to the Superintendent of Recreation Services on a patron comment form.
Monitor exterior building conditions to ensure the safety of our participants.
Review and modify annually all operational plans and procedures.
Provide quality child care for patrons.
Review sections of the Emergency Operations Manual at each monthly staff meeting.
Goal: Ensure the facility and equipment is in good working condition.
Objective:
Monitor the cleaning of the facility with daily inspections and correct deficiencies immediately.
Correct any problems immediately or prepare a work order to have the situation corrected.
Organize and store equipment for safety and access.
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Goal: Operate the facility at 100% operational cost recovery.
Objective:
Establish membership rates that are competitive and relative to the cost of operation of the facility. Provide single visit and annual rates that provide the best price possible.
Implement a marketing campaign annually to include community appreciation days.
Minimize utility consumption without sacrificing participant comfort.
Determine the costs of operation by week, day, hour, and by court and room.
Provide Fitness programming to enhance memberships.
Provide Aquatic programming to expand and enhance memberships and encourage attendance.
Provide rental opportunities for meetings, conferences, birthday parties and receptions in the multi-purpose room
Market packages to more diversified outlets.
Market facilities to local businesses.
Market facility to local hotel/motels.
Meet weekly with aquatic management company to review operations and concerns and correct if necessary.
Monitor pool usage and patron desires to satisfy majority and enhance participation.
Monitor facility operations with weekly and bi-weekly executive summaries that track both
revenue and expense.
Goal: Ensure the facility is accessible to everyone.
Objectives:
Continue to use a monthly and daily schedule for facility availability and fill all available
space with leagues, programs, rentals, and special events. Ensure all activities have completed facility reservation permit paperwork.
Develop exciting and entertaining recreational programs that are accessible to all patrons.
Work with other LSPR staff to ensure programs are held in a suitable location.
Inspect the building annually to insure that it can be used by all populations.
Significant Changes/Initiatives:
The facility will continue to offer the RevUp Community and Corporate Wellness Program to the public
with corporate sponsorships and revenue generated from participation.
Should grants become available; a childhood obesity program within RevUp will also be offered to the public.
Expansion items include the replacement of numerous pieces of cardiovascular equipment (2 Upright
Bikes, 2 Treadmills, and 4 Recumbent Bikes), replacement of lobby furniture, and repairs to the roof.
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Performance Measurements FY11 FY12 FY13
Operate the facility at 100% cost recovery. Also,
maintain a fund balance of 10% of operating
expenditures (Goal $150,000)
Cost recovery % 111.35% 105.56% 104.26%
Projected Fund Balance at Year-End $106,742 $204,850 $285,296
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Activity Fees $1,483,192 $1,480,385 $1,561,245 $1,592,866 $112,481 7.6% $31,621 2.0%
Contributions $0 $259,625 $135,000 $197,500 ($62,125) -23.9% $62,500 31.6%
Interest -$265 $0 $0 $0 $0 $0
Rentals $129,264 $155,925 $116,919 $134,455 ($21,470) -13.8% $17,536 13.0%
User Chgs-Concession $7,759 $10,690 $7,190 $8,949 ($1,741) -16.3% $1,759 19.7%
Miscellaneous $37,766 $14,964 $17,921 $12,843 ($2,121) -14.2% ($5,078) -39.5%
Interfund Transfers $0 $24,000 $24,000 $24,000 $0 $0
Fund Total $1,657,716 $1,945,589 $1,862,275 $1,970,613 $25,024 1.3% $108,338 5.8%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $784,833 $968,834 $868,260 $925,908 ($42,926) -4.4% $57,648 6.2%
Supplies $78,799 $118,707 $110,804 $128,281 $9,574 8.1% $17,477 13.6%
Other Services $303,718 $400,842 $351,170 $402,915 $2,073 0.5% $51,745 12.8%
Maintenance & Repairs $99,114 $112,334 $119,517 $93,249 ($19,085) -17.0% ($26,268) -28.2%
Utilities $222,262 $246,221 $226,791 $235,401 ($10,820) -4.4% $8,610 3.7%
Capital Outlay $0 $53,379 $87,625 $104,413 $51,034 95.6% $16,788 16.1%
Fund Total $1,488,726 $1,900,317 $1,764,167 $1,890,167 ($10,150) -0.5% $126,000 7.1%
Full Time Equivalents (FTE's)
Position Titles
Asst Administrator of P & R 0.25 0.25 0.25 0.25 -
Supt of Recreation 0.40 0.50 0.50 0.50 -
LPCC Manager 1.00 1.00 1.00 1.00 -
Recreation Supervisor 1.00 1.00 1.00 1.00 -
Maintenance Supervisor 1.00 1.00 1.00 1.00 -
Maintenance Specialist 1.00 1.00 1.00 1.00 -
Service Representative 2.00 2.00 2.00 2.00 -
Aquatics Coordinator 0.00 0.00 0.00 0.40 0.40 #DIV/0!
Fund Total 6.65 6.75 6.75 7.15 0.40 5.9%
Fund Total Budget Request $ %
Revenues $1,970,613 $25,024 1.3%
Expenditures $1,890,167 ($10,150) -0.5%
FTE's 7.15 0.40 5.9%
Legacy Park Community Center
FY13 Fund Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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CEMETERY TRUST FUND
The Cemetery Trust Fund was established to account for plot, niche and monument sales and to provide
funding for the perpetual care of the Lee’s Summit Historical Cemetery. The Parks and Recreation
Department oversees and maintains the city cemeteries on behalf of the City of Lee's Summit.
The Cemetery Trust fund is a special revenue fund and utilize Generally Accepted Accounting Principles
(GAAP) based budgeting. This requires that the modified accrual method is used to record revenues and
expenditures. Revenues are recognized when susceptible to accrual (i.e. when they become measurable
and available). Measurable means the amount of the transaction can be determined and available means
collectible within the current period or soon enough thereafter to be used to pay liabilities when due.
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Cemetery
FY13 Goals and Objectives
Fund Overview:
Provide interment services for Lee’s Summit residents by overseeing the care of the Lee’s Summit Historical Cemetery and
Howard Cemetery.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Provide Sexton services for the Lee’s Summit Cemetery.
Objectives:
Provide services for burials.
Grave sales, grave openings, updating of burial records and inventory, monument sales and installation, genealogy information and flagging for monuments.
Provide adequate accommodation for patrons of the cemetery office to assist with service and sales opportunities.
Provide sensitive and caring service to cemetery patrons.
Ongoing updating of the cemetery operations manual.
Update annual agreement with Public Works for cemetery services.
Ongoing updating of the burial map and interment directory.
Continue to update historic walking tour using the message board, locator maps, and brief histories of early settlers of the Lee’s Summit area.
Ongoing monthly updating of the Cemetery web page including fees, regulations, history of
the Cemetery and the interactive map to facilitate location of owners, burials, veterans and
available grave spaces for sale.
Goal: Provide grounds maintenance for the Lee’s Summit Cemetery and Howard Cemetery.
Objectives:
Schedule the contract company to mow and trim Cemetery turf an average of every 7 to10 days April through October.
Tamp, level and seed and straw grave spaces as needed.
Trim trees, shrubs and evergreens as needed.
Remove overgrown or dead trees and shrubs
Apply pre-emergent, broadleaf weed control and fertilizer once a year.
Minor stone and vase maintenance when damage occurs through normal operations.
Continue tree plantings to enhance the beauty of the cemetery.
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Goal: Increase revenue for the trust fund.
Objective:
Update the financial plan.
Revise projections to reflect growth/losses for the next ten years.
Continue to update the local pricing survey for potential rate increase.
Contact local area cemeteries for pricing structure for like services offered.
Continue to review opportunities for increased revenue through addition of grave spaces and rate increases yearly (grave space sales, grave openings, monuments and flagging of monuments and monument footings).
Provide columbarium niche wall for cremations.
Completed revestment of 750 graves April 2010.
Goal: Provide management for the Cemetery operation.
Objectives:
Review database and make necessary changes or adjustments to data to increase service and accessibility.
An updated version of the CIMS software has been installed, increasing our report writer capabilities.
Provide detailed accounting of tasks with a daily log.
Prepare a business/financial plan.
Significant Changes/Initiatives:
Schedule of Fees – Increase in price for new columbarium ($2,000 for single), additional service for columbarium opening ($300), and additional service for scatter garden cremation dispersal ($300).
Performance Measurements FY11 FY12 FY13
Coordinate mowing at both Cemeteries 100% 100% 100%
Perform turf maintenance (fertilizer, herbicide, etc.)
at both Cemeteries 100% 100% 100%
Perform inspection of signage, asphalt, fencing and
gravesites at both Cemeteries 100% 100% 100%
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Interest on Investments $7,141 $2,500 $5,000 $8,250 $5,750 230.0% $3,250 39.4%
Services $67,778 $108,820 $79,210 $88,216 ($20,604) -18.9% $9,006 10.2%
Property Sales $155,065 $177,860 $161,060 $170,235 ($7,625) -4.3% $9,175 5.4%
Miscellaneous $1,452 $0 $0 $0 $0 $0
Contributions $100 $750 $750 $750 $0 $0
Fund Total $231,536 $289,930 $246,020 $267,451 ($22,479) -7.8% $21,431 8.7%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $65,225 $67,434 $68,321 $70,908 $3,474 5.2% $2,587 3.6%
Supplies $41,802 $69,017 $40,127 $55,322 ($13,695) -19.8% $15,195 27.5%
Other Services $66,711 $66,869 $62,109 $63,462 ($3,407) -5.1% $1,353 2.1%
Maintenance & Repairs $22,608 $36,812 $34,357 $19,290 ($17,522) -47.6% ($15,067) -78.1%
Utilities $5,144 $5,596 $5,596 $5,846 $250 4.5% $250 4.3%
Fuel & Lubricant $1,436 $1,650 $1,500 $1,950 $300 18.2% $450 23.1%
Capital Outlay $0 $39,500 $37,500 $0 ($39,500) -100.0% ($37,500) #DIV/0!
Transfer to Parks Fund $23,197 $28,550 $28,550 $21,657 ($6,893) -24.1% ($6,893) -31.8%
$0 $0 $0 $0 $0 $0
Fund Total $226,123 $315,428 $278,060 $238,435 ($76,993) -24.4% ($39,625) -14.3%
Full Time Equivalents (FTE's)
Position Titles
Supr of Cemetery & Grounds Maint 0.50 0.50 0.50 0.50 -
Senior Park Specialist 0.50 0.50 0.50 0.50 -
-
-
Fund Total 1.00 1.00 1.00 1.00 -
Fund Total Budget Request $ %
Revenues $267,451 ($22,479) -7.8%
Expenditures $238,435 ($76,993) -24.4%
FTE's 1.00 -
Cemetery
FY13 Fund Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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Other Special Revenue Funds
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2008-09 2009-10 2010-11 2012-13 2013-14
ACTUAL ACTUAL ACTUAL BUDGET ESTIMATED REQUESTED BUDGET
REVENUES:
Business & Industry Tax (Hotel) 351,854$ 311,027$ 334,472$ 313,340$ 310,206$ 314,860$ 319,582$
Penalty/Interest (807) 0 0 0 0 0 0
Transfers 0 0 62,220 62,220 62,220 62,220 0
Interest 3,616 (114) 176 293 636 762 969
Total Revenues 354,664$ 310,913$ 396,868$ 375,853$ 373,062$ 377,842$ 320,551$
EXPENDITURES:
Administrative Fees 7,037$ 6,221$ 6,690$ 6,267$ 6,204$ 6,297$ 6,392$
Payment Discount 6,556 6,087 5,898 6,267 6,204 6,297 6,392
Interest Expense 110 13 0
Shop Lee's Summit Advertising Campaign 0 0 0 0 0 0 0
Contributions
Downtown Mainstreet Inc 30,000 24,130 60,000 60,000 60,000 60,000 26,017
Downtown Mainstreet Inc: Downtown Masterplan 102,000 102,000 0 0 0 0 0
LS Economic Development Council 279,200 224,569 250,916 250,915 250,915 250,911 242,133
LS Chamber of Commerce 75,700 40,780 40,780 50,700 50,700 50,700 43,969
Total Expenditures 500,493$ 403,897$ 364,297$ 374,149$ 374,023$ 374,205$ 324,902$
Excess of Revenues Over (Under)
Expenditures (145,830) (92,984) 32,571 1,705 (961) 3,636 (4,352)
Fund Balance, Beginning of Year 268,849$ 122,304$ 29,322$ 61,893$ 61,893$ 60,933$ 64,571$
Fund Balance, End of Year 123,020$ 29,322$ 61,893$ 63,598$ 60,933$ 64,571$ 60,222$
% of Total Expenditures to Ending Fund Balance 24.6% 7.3% 17.0% 17.0% 16.3% 17.3% 18.5%
BUSINESS AND INDUSTRY FUND YEAR BEGINNING JULY 1, 2012
2011-12
Requested FY13 Budget
The Business and Industry Tax fund was created to account for the license tax on certain gross receipts of hotels, motels and similar places of business, in an
amount equal to 5% of gross daily rental receipts derived from transient guests for sleeping accommodations. The proceeds are used to promote the generaleconomic welfare of the City including attraction and retention of business and industry to the community and the promotion and provision of facilities for
tourism, conventions, and visitors. Businesses are allowed to deduct 2% processing fee if their tax is remitted before the 20th of the month. The 7 hotel/motels inthe City have a total of 493 rooms with an average occupancy rate of 56% for fiscal years 2006, 2007, and 2008.
In FY 2005-06, $525,000 was transferred from the General Fund to the Business and Industry Fund for the Downtown Masterplan Improvements five-yearimplementation plan. FY 2009-10 reflects the last year of payment toward the Downtown Masterplan. This is shown under contributions in the amount of$102,000.
A 4-Year Plan was adopted during the Fiscal Year 2009-2010 budget process, addressing the diminishing fund balance. This 4-Year Plan reduces contributionsthrough fiscal year 2012-13. In February of 2010, the Business & Industry Tax revenue was reduced due to higher vacancy rates than projected in the first & second
quarters of Fiscal Year 2009-2010. This change caused the fund balance to go negative at year-end, and reductions in contributions would change to a 5-Year Planbeginning Fiscal Year 2009-2010 instead of 2010-2011. Downtown Main Street and the Economic Developement Council's Public Service Agreements wereamended in Fiscal Year 2010-2011, and funding for this amendment came from a transfer-in from the City's General Fund in the amount of $62,220. The FiscalYear 2011-2012 budget included a transfer from the General Fund in the amount of $62,220. Downtown Mainstreet's funding was increased from $24,130 to$60,000 and the Economic Development Council's funding was increased from $224,569 to $250,915 for Fiscal Year 2010-11.
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
Actual2010
Actual2011
Budget2012
Projected2012
Requested2013
Projected2014
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE Revenues Expenses Fund Balance
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FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL BUDGET PROJECTED BUDGET
REVENUES:
Intergovernmental revenues:
Contributions- Federal 275,800$ 340,946$ 340,946$ 340,946$ 288,907$
Other
Total Revenues 275,800$ 340,946$ 340,946$ 340,946$ 288,907$
EXPENDITURES:
Contributions expense 268,088$ 340,946$ 287,366 287,366 288,907
Interest on Bonds 410 0 0 0 0
Total Expenditures 268,498$ 340,946$ 287,366$ 287,366$ 288,907$
Excess of Revenues Over (Under)
Expenditures 7,302 0 53,580 53,580 0
Fund Balance, Beginning of Year (34,664)$ (27,362)$ (27,362)$ (27,362)$ 26,218$
Fund Balance, End of Year (27,362)$ (27,362)$ 26,218$ 26,218$ 26,218$
2010 2011 2012 2012 2013
Actual Actual Budget Projected Adopted
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
ENTITLEMENT FUND YEAR BEGINNING JULY 1, 2012
FY 2012
$(50,000)
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Actual2010
Actual2011
Budget2012
Projected2012
Adopted2013
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE Series1 Series2
Series3
This fund was created to account for money received from the U.S. Department of Housing and UrbanDevelopment (HUD) under the Community Development Block Grant Program. The City "passes through" these
funds to other organizations based on criteria established by HUD and the City Council.
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Section 8:
Capital Project Funds
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CAPITAL IMPROVEMENTS OVERVIEW
A Capital Improvement Plan (CIP) is a major public infrastructure planning tool for many local
governments. The CIP reflects the community’s assets, needs and goals, and is a statement of
the City’s policies and projected financial ability to manage the physical development of the
community. The development of a CIP matches information regarding planned public
improvements with anticipated funding, and thus presents a systematic plan for providing the
needed improvements within a prioritized framework.
The City’s Charter mandates the development and annual review of a capital improvements plan
and estimated operating and maintenance costs of the proposed improvements. The plan is
formally adopted each year by the Planning Commission as part of the Comprehensive Plan. This
approach addresses legal requirements for public hearings on the location, nature and extent of all
projects. All costs identified for the first year of the plan are included in the City’s Operating
Budget, which is adopted by the Mayor and City Council, for the upcoming fiscal year.
The proposed five (5) year CIP for the City of Lee’s Summit sets the general schedule for which
public improvements are proposed to be undertaken in that time frame. The CIP includes projects
over $50,000 in total cost that are anticipated to be funded during the five-year period. Operating
and maintenance expense information is provided for the first year of the plan when applicable.
Annual maintenance programs, small projects and small planning studies, such as the street
overlay program or system master plans, are typically included in the CIP as programs.
A CIP is not a static document, but rather a fluid document that can be changed as the
infrastructure requirements change, development occurs, and funding opportunities become
available. The remaining four (4) years of the five-year plan represent all projects that are currently
proposed for future funding based on the revenue projections. As priorities, needs and revenues
change, projects may be added to or removed from the CIP. Estimated expenses and revenue
projections are reviewed annually and adjusted if necessary to account for growth, inflation and
other economic conditions.
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CAPITAL IMPROVEMENT PROCESS
DEFINITION
A capital improvement is a necessary or desirable project that extends or improves infrastructure
and enhances the City’s ability to provide safe and desirable services for the benefit of the
community and the quality of life in Lee’s Summit. These projects directly affect the way citizens
live, travel and conduct business within the community.
IDENTIFICATION
The need for capital improvements may be identified by an adopted infrastructure master plan, the
desire to maintain certain levels and types of service provided in the community, by community
groups, or by regulatory legislation. Projects are prioritized based on many factors including their
impact on providing better city services, accommodating city growth, effect on maintenance and
operation expenditures, and the overall health, safety and welfare of the citizens.
CREATION
The scope of a proposed project is often determined based on a preliminary study or
recommendations from other city master plans. Once the project is identified a preliminary cost
estimate and schedule for the design, right of way and easement acquisition, and construction of
the project is prepared. These initial cost estimates are typically general in nature with
considerable contingencies included. If the project is selected for inclusion in the CIP, the
estimates and schedule are the basis of the initial project information.
CAPITAL IMPROVEMENTS PLAN IMPLEMENTATION
When a project on the CIP schedule is funded, it is assigned to a project manager who will
assume oversight responsibilities. A number of steps are required before a project is complete.
DESIGN
The project manager will coordinate and participate in the selection process for an engineering or
architectural design firm, as appropriate. Architectural and engineering services contracts, unlike
commodities contracts, are awarded to firms strictly on the qualifications and expertise of the firm
in the particular type of project. The project manager is responsible for negotiating a detailed
scope and fee for the design services with the selected consultant. Design for some projects may
be completed by City staff or awarded to consultants through annual on-call contracts.
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The design process is typically divided into several phases: concept and/or preliminary design,
right-of-way plans, right-of-way appraisal and acquisition, and final design. Plans and cost
estimates are prepared, either by the consultant or City staff, for review at least at these project
milestones. If state or federal funding is involved, plans and estimates are also provided to the
appropriate agency for review. As more refined information on project scope and cost is
developed, the CIP document is revised accordingly during the next annual update. Occasionally,
projects may be deferred or deleted from the plan based on information gathered during the
design process that indicates significant problems with pursuing the project.
Typically, one or more public meetings are held for major projects that have significant impacts on
property owners and the public to obtain feedback and comments from the community. A meeting
is often held at the completion of preliminary plans in order to let residents abutting the project
know how the design will affect their properties. Comments made at the meetings are considered
by City staff and the design firm for inclusion in revised plans, if appropriate, prior to appraisals
and property acquisition. Other meetings may be held before any design is started and just before
construction begins.
Right-of-way plans define the nature and extent of property required to complete a project.
Property acquisition may be in the form of right-of-way, permanent easements or temporary
construction easements. The City hires professional appraisers to determine fair market value of
the acquisitions, which is the basis for initial offers to property owners. The City’s right-of-way
agent and/or contract agents complete the negotiation and acquisition process for the projects.
Once all property is acquired, final plans and specifications can be completed. During this time,
any necessary relocation of private utilities (gas, phone, power) is also accomplished. Typically, all
relocations are complete prior to bidding a capital project.
ADVERTISEMENT, BID AND AWARD
Capital projects are publicly advertised through the City’s Purchasing Division. City and
consultant staff members evaluate all bids for completeness and correctness, and references for
the low bidder are checked. Based on the review and references, the consultant or the City’s
project manager makes a recommendation for award to the lowest and best bidder. The award of
the construction contract is made by City Council.
SCHEDULE
The construction contract sets forth the required completion time for the project. Time is counted
from the date of the “Notice to Proceed” to the point of substantial completion and final completion.
The duration is determined by the design consultant and/or City staff based on the scope of work,
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seasonal constraints, coordination with property owners, and impacts on the traveling public. The
order and duration of specific tasks within the allotted contract time is typically determined by the
contractor. The assessment of liquidated damages is included in construction contracts for failure
to meet required completion dates.
CONSTRUCTION ADMINISTRATION
The City’s project manager for the design processor or a project manager from the construction
management group is typically responsible for performing or coordinating project administration
during construction. Such tasks generally include monitoring project progress, schedule and costs;
coordinating and facilitating communications between the design consultant, inspections staff,
contractor and City staff; negotiating and coordinating approval of changes in the project scope or
cost; reviewing and approving regular progress payments; and reporting on the construction
progress to City Council and the public through the City’s publications and website. Changes to
the contract totaling up to five percent of the original bid price may be approved administratively by
the appropriate Department Director. Changes that increase the cost in excess of that amount
must be approved by the City Council.
SUBSTANTIAL COMPLETION
Substantial completion is defined as the time at which the project has progressed to the point where it is sufficiently complete that it can be utilized for the intended purpose. At this time, a comprehensive inspection is performed by City staff and the design consultant to create a list of all incorrect or outstanding items (a “punch list”) remaining to be completed or corrected. The punch list items and all other deficiencies must be completed before final acceptance of the project by the City, and final payment to the contractor.
FINAL ACCEPTANCE
Final acceptance is realized when the contractor has completed all work on the project, including
punch list items, has provided the City with a maintenance bond, and has submitted all other
close-out documents in accordance with the construction contract. The project manager is
responsible for preparing a final project report and submitting it to city and department
management staff as well as to City Council. Any unspent funds authorized for a project will be
returned to the appropriate funding source for reallocation to future projects.
CAPITAL IMPROVEMENT PLAN FUNDING
Revenue Sources
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All funding sources that may be used for various capital improvements are reviewed each year.
Much of the work to develop the CIP focuses on the balancing of available resources with the
identified capital needs. Consideration must be given to factors such as annual revenue
projections from various sources, restrictions on the uses of certain funds, legal limitations on debt
capacity, and City policies relative to project funding. The following is a list of existing funding
sources and definitions for each:
TAXES
Property Tax- Revenue from the ad valorem tax levied on all real and personal property, based
upon the assessed valuation established by the County Assessor on January 1st of each year.
Real property assessed valuation is determined by applying the “market value” times the
appropriate assessment ratios. As follows:
Commercial/Industrial: 32%
Residential: 19%
Agricultural: 12%
Personal Property assessed valuation is set at 33% of market value and is determined by the State Tax Commission.
Sales Tax- The City imposes a total sales tax of 2.25% (Capital Improvement: 0.50%, General
fund: 1.0%, Parks and Recreation: 0.25%, Transportation: 0.50%) on all goods and commodities
sold within the City limits with the exception of drugs and farm machinery. The tax is also levied
on all vehicles registered by residents of the City, regardless of where those vehicles were
purchased. Transportation tax is not levied on utilities and is earmarked specifically for use in
funding transportation projects only. The State of Missouri receives the tax from the respective
business and distributes the funds monthly to the City.
Parks & Recreation 1/4-Cent Sales Tax- Initially approved in November 1997 for 3/8-cent and
renewed in February 2006 for ¼-cent, this revenue source is dedicated to Parks and Recreation
improvements including completion of Legacy Park facilities, new park development, the Senior
Center, and greenway development.
Transportation ½-Cent Sales Tax- Approved initially in the 1980s, this tax is available to pay for
transportation and traffic infrastructure improvements and major maintenance, such as overlay
and slurry seal, curb and gutter replacement, crack sealing and pavement marking. This sales tax
also provides funding for several other Public Works Programs including bridge rehabilitation,
thoroughfare and traffic master plan studies, community bus services and the Neighborhood
Traffic Safety Program.
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Capital Improvement ½-Cent Sales Tax- Originally approved in November 1997, this tax has
been used in conjunction with the Road Excise tax to fund road improvements related to the “10-
year road plan” adopted in 1997. The sales tax was renewed in April 2007 with collection
beginning in 2008 and ending in 2018. This renewal of the sales tax will fund a second “10-year
road plan” comprising 6 major projects.
Road Excise Tax- Excise Tax is paid for development that generates new traffic in the City in the
form of a license tax on building contractors. This revenue source is available for road
improvements throughout the City that are required due to growth to at least some degree. The
excise tax will continue to be used for the remaining projects from the first 10-year plan until it is
complete.
Transportation Development Districts A geographic area may be designated to levy an
additional sales or property tax assessment to pay for transportation related infrastructure
improvements.
Tax Increment Financing Provides for the capture of 50% of the Economic Activity Taxes (Sales
and Franchise) generated within the boundaries of a designated area to be used to finance
infrastructure improvements. All of the incremental increases in real estate taxes are also captured
from all taxing jurisdictions until the infrastructure is paid off.
BOND PROCEEDS
General Obligation (G.O.) Bonds- Bonds which are backed by the full faith and credit of the City
and require either a 2/3rds or 4/7ths voter approval. Limitations for bonding capacity are set by
state statute.
Revenue Bonds- Bonds which are backed by the fees and charges of a business-like
government function, payable only from a specific source of revenue. Simple majority voter
approval required. Limitations for bonding capacity are not set by state statute but rather the
entity’s ability to repay the debt.
Certificates of Participation- Bonds which are backed by general revenues or fees and charges
of a government. No voter approval is required. Limitations for bonding capacity are determined
by the market and the entity’s ability to repay the debt.
Special Obligation Bonds- Bonds which are backed by general revenues or fees and charges of
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a government. No voter approval is required. Limitations for bonding capacity are determined by
the market and the entity’s ability to repay.
GRANT FUNDING
Grants may be received from federal, state or county governments. Grants are typically available
for transportation, airport improvements, parks, and public safety equipment. The City also
receives community development block grants (CDBG) for use in low-to-moderate income areas
within the community. Equipment purchases and CDBG projects are not included in the CIP.
FEES AND CHARGES
Fees for direct receipt of public service by the parties who benefit from the service
Landfill Tipping and Yard Waste Disposal Fees- Collected by Public Works Solid Waste
Division for disposal of refuse or yard waste at the Resource Recovery Park.
Parks and Recreation Activity Fees- Collected by Parks & Recreation Department for
participation in various sports and recreation programs, aquatic instruction, and the Camp Summit
and Club Summit daycare programs at the Recreation Center.
Recreation Memberships- Membership fees collected for the Lee’s Summit Pool and the Legacy
Park Community Center.
Water Sales- Charges for supplying water to residential, commercial, industrial and wholesale
customers.
Sewer Charges- Charges for providing wastewater collection and disposal services to residential,
commercial and industrial customers.
Sewer Tap- The charge for a new sanitary sewer connection based on the number of drains in a
structure and assessed at the time of building permit issuance.
Water Taps- The charge for a new water service connection based on the size of water meter
required. Also included in the water tap fee is an amount which is intended to provide capital for
the development of the City’s water transmission capacity.
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PRIVATE FUNDING
Amounts paid by developers, generally for specific infrastructure improvements, pursuant to
development agreements between the City and those developers.
CAPITAL IMPROVEMENT PLAN COSTS
The 2013-2017 Capital Improvement Plan has been divided into eight major categories, plus the
Public Works Programs. The total estimated cost of all projects included in the five-year plan is
$154,915,000. A summary of the costs by category is summarized below.
2013-2017 CIP SUMMARY
(Costs in $000s)
Category Prior Yrs % of Total 2013-17 % of Total
PW & WU Programs N/A N/A 32,801 21.2
Airport 9,458 9.3 24,961 16.1
Bridges, Streets, Signals 51,631 50.9 82,235 53.1
Facilities 5,630 5.6 2,370 1.5
Parks and Recreation 1,639 1.6 504 0.3
Solid Waste 680 0.7 1,090 0.7
Stormwater 15,400 15.2 0 0
Sanitary Sewers 5,070 5.0 6,770 4.4
Water 11,899 11.7 4,184 2.7
TOTAL 101,407 100.0 154,915 100.0
A full list of Capital Improvement Projects can be found using the website below:
http://www.cityofls.net/Development/Comprehensive-Plan/Capital-Improvements-Plan-(CIP).aspx
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SUMMARY OF CAPITAL PROJECTS
Prior Years'
Project Authorized FY13 Cumulative
Number Project Description Funding Funding Funding
Buildings & Other Improvements
86102 Police Triaining/Detention Facility Renovations 5,630,000 340,000 5,970,000
- -
Total Buildings & Other Improvements 5,630,000$ 340,000$ 5,970,000$
Airport Improvements:
29111 Earthwork-Runway 18-36/W Parallel Taxiway Ext 3,800,000 - 3,800,000
NEW Grade North Safety Area - - -
29121 Land Acquisition-ALP Properties Phase 2 4,500,000 - 4,500,000
29005 Pavement Runway 18-36 338,000 - 338,000
29907 Pavement Taxiway ext North end/W Parallel Taxiway Ext 820,000 - 820,000
NEW Perimeter fencing Phase II - - -
Total Airport Improvements 9,458,000$ -$ 9,458,000$
Landfill Improvements:
NEW Gas system phase III - - -
16111 Site Selection & Investigation 680,000 - 680,000
Total Landfill Improvements 680,000$ -$ 680,000$
Park Improvements:
55602 Bailey Farm Park 52,000 65,000 117,000
55111 Lea McKeighan Park renovation/skate park 1,093,000 173,000 1,266,000
57601 Legacy Park-Amphitheater - - -
55001 Northern Dog Park 150,000 100,000 250,000
55202 Park Development - West I - Acquisition - -
54121 Velie Trail Connector -
55 Basketball Court at Police Dept 50,000 - 50,000
57 Legacy Park-Practice space 294,000 66,000 360,000
55 Renovate Upper Banner Park - 100,000 100,000
Total Park Improvements 1,639,000$ 504,000$ 2,143,000$
Water Lines:
37113 Bayview Dr-Channel Dr to Shore Line Dr 656,000 - 656,000
33401 KC Supply Proposal - Phase III 7,867,000 - 7,867,000
37121 SCADA Radio communications 130,000 170,000 300,000
37114 Water Main Rehab FY11 2,179,000 300,000 2,479,000
37122 Water Main Rehab FY12 1,067,000 - 1,067,000
NEW Water Main Rehab FY13 - 989,000 989,000
Operation Facility-Site Acquisition 1,000,000 1,000,000
37301 Chipman Road - Bent Tree Drive to View High Drive 23,000 23,000
37115 Jefferson St-Persels Rd to Stuart Rd 115,000 115,000
Lee's Summit Rd-colbern Rd to City Limits 38,000 38,000
Total Water Projects 11,922,000$ 2,612,000$ 14,534,000$
Water Programs:
39111 Equipment Replacement/Rehab 131,000 125,000 256,000
Total Water Programs 131,000$ 125,000$ 256,000$
Total Water Lines 12,053,000$ 2,737,000$ 14,790,000$
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Continued: SUMMARY OF CAPITAL PROJECTS
Prior Years'
Project Authorized FY13 Cumulative
Number Project Description Funding Funding Funding
Sanitary Sewer Lines:
38111 Arbores Pump Station 459,000 - 459,000
38009 CC watershed-CC16/20 Private I/I Rehab 584,000 - 584,000
38802 CC & WPL Watershed-SSES & I/I Rehab 998,000 - 998,000
35111 Cedar Creek Interceptor Improvements 1,208,000 1,437,000 2,645,000
NEW Cedar Creek Watershed-SSES - 509,000 509,000
38112 Lee's Summit Rd Lift Station EFHB 150,000 - 150,000
38206 Prairie Lee Lake Sewer System-North Phase - - -
38206 Prairie Lee Lake Sewer System-South Phase - - -
Sanitary Main Rehab FY13 425,000 425,000
35093 SPL Watershed-Scruggs Rd Pump Station EFHB 1,262,000 - 1,262,000
Tudor Pump Station-Odor Control System 16,000 16,000
38114 Westveiw School Sanitary Sever Bank Stabilization 160,000 - 160,000
38807 WPL Watershed-Todd George Road Wet Weather Pump 249,000 - 249,000
Operation Facility-Site Acquisition - -
Total Sewer Projects 5,070,000$ 2,387,000$ 7,457,000$
Total Sanitary Sewer Lines 5,070,000$ 2,387,000$ 7,457,000$
Street & Storm Water Projects:
4413 Arterial Street lighting Program 10yr road plan 1,004,000 - 1,004,000
80801 Arterial Streetlights Phase II 3,600,000 - 3,600,000
11901 Bailey Rd-M291 to Hamblen Rd 8,279,000 - 8,279,000
69801 Blackwell Rd Interchange with US50 1,965,000 1,000,000 2,965,000
44121 Chipman Rd & Commerce Drive Signal 25,000 - 25,000
11001 Chipman Road - Bent Tree Drive to View High Drive 1,135,000 - 1,135,000
44025 Colbern Rd & Campbell Middle School Signal 290,000 - 290,000
87101 Curb Replacement-2010 bond program 9,360,000 - 9,360,000
44801 Douglas Street Improvements 560,000 - 560,000
11002 Hook Rd-Ward to Route 291 1,376,000 2,912,000 4,288,000
44026 Independence Ave & Town Centre Blvd Intersection Improvement 1,760,000 - 1,760,000
11003 Jefferson St-Persels Rd to Stuart Rd 753,000 867,000 1,620,000
11004 Lee's Summit Rd-colbern Rd to City Limits 1,117,000 1,522,000 2,639,000
Main St Bridge over 2nd St 120,000 120,000
44112 Murray Rd Bridge Replacement 629,000 221,000 850,000
Pryor Rd Reconstruction-Hook to M150 1,710,000 1,710,000
44122 Second & Douglas Signal Replacement 330,000 - 330,000
NEW Second & Main signal replacement - 60,000 60,000
44029 Second St Corridor Study 190,000 - 190,000
72901 Sidewalk Improvements-2007 2,690,000 - 2,690,000
87102 Sidewalk Improvements-2010 Phase II 2,500,000 - 2,500,000
79801 Stormwater Infrastructure Improvements 15,400,000 - 15,400,000
88101 Strother Rd-Independence to Lee's Summit Rd 3,675,000 - 3,675,000
18103 Strother Road Interchange/Todd George Parkway 33,619,000 - 33,619,000
44123 Third & Jefferson Signal Replacement 55,000 270,000 325,000
69901 Todd George Interchange Upgrade - - -
44030 Traffic Signal Comunication Master Plan 295,000 - 295,000
89101 Tudor Rd-Ward to Douglas 10,870,000 - 10,870,000
44403 Ward Road & Persels Road Signal 1,186,000 - 1,186,000
Total Street & Storm Water Projects 102,663,000$ 8,682,000$ 111,345,000$
Street & Storm Water Programs:
4404 Bridge Rehabilitation - 250,000 250,000
4412 Capital Project Planning - 20,000 20,000
4410 Community Bus Service Program (ATA & OATS) - 187,000 187,000
4415 Crack Sealing - 240,000 240,000
4402 Curb Replacement Program - 1,000,000 1,000,000
4416 Neighborhood Traffic Safety Program - 100,000 100,000
4401 Overlay and Slurry Seal Program - 4,000,000 4,000,000
4414 Pavement Marking - 260,000 260,000
4408 Road Rehabilitation Program - - -
4406 Thoroughfares & Traffic Program - - -
Total Street & Storm Water Programs -$ 6,057,000$ 6,057,000$
Total Street & Storm Water Projects & Programs 102,663,000$ 14,739,000$ 117,402,000$
Total of All Projects 137,193,000$ 20,707,000$ 157,900,000$
FY13 funding agrees to the 5 year Capital Improvements Plan adopted by the City Council.
Unspent funds for projects approved in prior years will be rolled forward through a budget amendment.
* gray highlight include funding from water and sewer
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CIP IMPACT ON OPERATING BUDGET
As part of the Capital Improvement Plan, the impact of each project on the City’s operating budget is
identified. As capital improvement projects are completed, operation and maintenance of these facilities
must be absorbed into the appropriate department operating budget, which provides ongoing services to
citizens. These operating costs, which may include salaries, equipment, regular maintenance, and repairs,
are adjusted annually to accommodate growth and inflation in maintaining or improving service levels. In
some cases, elimination of high-maintenance facilities may also reduce these operating costs.
It is the City of Lee’s Summit’s philosophy that new projects should not be constructed if operating
revenues are unavailable to cover the operating costs. These must be funded with recurring (ongoing)
revenues. As a result, the availability of recurring revenues must be considered in the decision to include
projects in the plan.
The 2013-2017 CIP totals $256,367,000 (including funding from prior years), down from $283,827,000
in the 2012-2016 plan. The decrease in the total is due to a combination of the completion of several
large projects previously included and fewer projects as a result of projected reductions in revenues in
several areas due to current economic conditions. Significant changes include:
Completed Projects
• Colbern & Campbell Middle School Traffic Signal
• Douglas Street Improvements
• Strother Interchange/ Todd George Parkway
• Park Development West Land Acquisition
• Prairie Lee Lake Sewer System - north and south
• Sanitary Sewer Rehab FY11
Reprioritized Projects
• Ward & Persels Traffic Signal
• Legacy Park Amphitheater
Other Significant Revisions
• Velie Trail Connector - this project w as eliminated d u e to a project in the area by another
jurisdiction that will serve the same purpose
The following pages display a few detailed examples of the CIP’s impact on the operating budget.
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Section 9:
Proprietary Funds
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PROPRIETARY FUNDS
Enterprise Funds are used to account for operations that provide a service to the general public and are
financed primarily by a user charge for the provision of such service. The city operates four enterprises:
the Water/Sewer Utility, the Municipal Airport, the Sanitary Landfill, and the Recreation Center.
Internal Service Funds are used to account for the financing of goods or services provided by one
department to other departments of the City on a cost-reimbursement basis. The City has seven Internal
Service Funds. The Central Vehicle Maintenance Fund and Management Information Systems Funds were
established to provide replacement vehicles and data processing equipment and the related maintenance
services to the various City departments. Unemployment Insurance Fund, Insurance Reserve Trust Fund,
Short Term Disability, and Worker’s Compensation Self Insurance Fund were established to account for
the City provided employee benefits. New in Fiscal Year 2007-2008 is the Central Building Services Fund.
This fund will provide funding for capital maintenance projects.
The City utilizes Generally Accepted Accounting Practice (GAAP) based budgeting for these funds.
This requires that the full accrual method be used to record revenues and expenditures. This
presentation records long-term assets and liabilities, and recognizes revenues and expenses when
transactions occur.
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Enterprise Funds
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WATER UTILITIES
The Water Utilities Department serves approximately 34,000 customers. The total water supply of 21.5
million gallons per day (MGD) includes 14 MGD from the city Kansas City, Missouri and 7.5 MGD from the
city of Independence, Missouri. Water demands reached a historical max day high in 2003 of 25.5 MGD. In
2008, max day demand was 15.5 MGD as summer demands were considerably less due to moderate
weather conditions. Lee's Summit has entered into a cooperative agreement with Kansas City for Phase III
of the Jackson - Cass Transmission line. The project, when completed, will increase the total water supply
from Kansas City by an additional 6 MGD.
The City of Lee’s Summit and Little Blue Valley Sewer District have developed a contractual agreement for
ongoing treatment and pumping within the Little Blue Valley drainage basin to accommodate existing and
future customers within Lee's Summit. In order to maximize capacity of the sanitary sewer system, Water
Utilities continues to focus on Inflow and Infiltration (I&I) reduction programs.
As a part of the FY 2006-07 budget, the Operations Division developed schedules for life-cycle replacement
of key equipment. This program ensures that funds are annually accumulated for the replacement of
critical pumping equipment and power generators for both the water and wastewater functions similar to
the VERP, MERP and BERP. The program also includes tank re-coating to extend the useful life of water
storage facilities.
Water Utilities has initiated a strategic planning process that will involve an assessment of the Utility with
respect to the Effective Utility Management framework developed by US EPA in cooperation with 6 public
works and utility organizations. The process will obtain input from stakeholder’s to align the rates with the
level of service provided. This project is expected to be completed over a 10-month schedule beginning in
May 2010.
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Water Utilities
FY13 Goals and Objectives
Department Overview:
The Water Utilities Department is responsible for providing clean, safe drinking water to the City with the exception of two areas served by other water districts. The department purchases treated water from Independence and Kansas City to serve over 34,000 residential, commercial and irrigation accounts. Similarly, the department operates and maintains facilities to collect wastewater from its customers so that it is conveyed to Little Blue Valley Sewer District for treatment. The department provides sanitary sewer service to approximately 32,000 accounts. The department performs routine maintenance and repair of over 600 miles of water line, 4,500 fire hydrants and 12,500 valves for the water distribution system. For the wastewater collection and conveyance system, the Department maintains over 450 miles of sanitary sewers and 11,000 manholes. The department utilizes SCADA (Supervisory Control and Data Acquisition) technology to monitor and manage the water and wastewater systems.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Provide safe, reliable water and sanitary sewer service to Lee’s Summit at a cost effective rate.
Goal: Safety: Ensure compliance with applicable state and federal regulations for potable water and
wastewater.
Objectives:
Provide a safe supply of drinking water that meets the requirements of the Environmental
Protection Agency (EPA) and the Missouri Department of Natural Resources (MDNR)for the delivery of drinking water as defined in the 1986 Safe Drinking Water Act and the amendments promulgated prior to this fiscal year.
Monitor the federal and state legislatures for changes in the Clean Water Act. The National Pollutant Discharge Elimination System (NPDES) Permitting Program.
Protect the public drinking water by inspecting backflow devices for new installations and monitoring annual testing requirements.
Monitor and Test Lakes for fecal contamination. (Lakewood, Raintree, Longview and Prairie
Lee)
Goal: Reliability: Provide continuous distribution of clean, potable water at flow rates to meet consumer and fire demand and to be above minimum pressure requirements established by regulatory agencies.
LG KPA#2, 3
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Objectives:
Maintain distribution system valves and appurtenances according to manufacturer’s
recommendation to minimize the frequency, scope, and duration of system outages.
Maintain hydrants to ensure availability for all emergencies.
Complete 100% of scheduled maintenance activities on equipment as established by manufacturers or industry standards and complete those activities on time.
Maintain collection system structures at 100% reliability to avoid system interruption and
potential discharge events caused by the aggregation of debris and resulting blockage
Minimize increases in Inflow and Infiltration (I&I) resulting from system aging through an ongoing inspection and repair program.
Maintain SCADA control system in a manner so that communications, instrumentation and
computer equipment is available more than 97% of the time.
Properly maintain all pump station equipment and water storage facilities to exceed 95% availability and maintain the control system to be both reliable and accurate in its role as an essential operating and engineering tool.
Goal: Cost Effectiveness: Ensure financial requirements are sufficiently managed to maximize the customer’s value for water and sewer services.
LG KPA#2,3
Objectives:
Consistently recover the value of the water and wastewater infrastructure through annual evaluation of capital planning.
Ensure the sustainability of water and wastewater infrastructure by providing capital funds for
re-investment (rehabilitation).
Monitor and analyze departmental revenues and expenses to ensure fiscal responsibility is achieved.
Update and evaluate water and sewer rates to ensure revenue requirements are established
to meet fiscal goals.
Balance water purchase rates from suppliers in accordance with their unique contracts to arrive at the lowest possible water purchase cost and to minimize operating expenses while meeting demand.
Operate equipment and facilities efficiently to minimize operating costs.
Significant Changes/Initiatives:
• The Water Utilities Department has begun the implementation of the Strategic Plan adopted by the City Council in
December of 2011. The plan outlined the following short-term objectives to address the infrastructure stability and
financial viability of the Utility.
• Update Master Plans
• Create Water Utilities Advisory Board
• Establish Financial & Rate Making Policies
• Complete Cost of Service Study
• Establish 10-year Financial Plan
• Develop & Implement a 5-year rate structure
• In February of 2012, Water Utilities implemented a new software system for billing. The new system provides
improvements to information available to the customer with more detailed billing, additional web functionality and
e-bill delivery.
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Performance Measurements FY11 Actual FY12 Projected FY13 Budget
Water Main Break Repaired 148 177 150
Hydrant Maintenance 5,195 5,403 5,020
Valve Maintenance 8,029 5,022 6,000
Jet Flushing 701.8 (1,000 ft) 501.4 (1,000 ft) 625 (1,000ft)
Video Inspection 321.3 (1,000 ft) 358.3 (1,000 ft) 250 (1,000ft)
Sewer Main Blockage 18 12 20
Lateral Backup 17 27 20
Bills Distributed 410,607 413,012 414,000
Accounts Misread 129 260 415
Billing Errors 232 375 415
Leak Checks 1,009 1,050 1,100
Meter Tests 28 30 35
Pressure Tests 85 95 100
Request for Service (On) 5,023 5,100 5,000
Request to Terminate (Off) 2,308 2,350 2,300
Other Requests 2,025 2,100 2,500
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Charges for Services $25,620,022 $26,241,998 $26,783,725 $27,991,502 $1,749,504 6.7% $1,207,777 4.3%
Material Sales $38,706 $22,319 $39,188 $46,332 $24,013 107.6% $7,144 15.4%
Antenna Revenue $124,823 $128,286 $129,324 $130,618 $2,332 1.8% $1,294 1.0%
Capital Project Reimbursement $0 $0 $0 $0 $0 $0
Other $989,466 $220,570 $242,404 $240,161 $19,591 8.9% ($2,243) -0.9%
Interest $68,887 $65,000 $33,411 $65,000 $0 $31,589 48.6%
Interest - Trust $31,792 $27,300 $27,300 $27,300 $0 $0
Transfer from Other Funds $8,009,619 $1,314,383 $1,443,777 $1,315,958 $1,575 0.1% ($127,819) -9.7%
Revenue9 $0 $0 $0 $0 $0 $0
Revenue10 $0 $0 $0 $0 $0 $0
Department Total $34,883,315 $28,019,856 $28,699,129 $29,816,871 $1,797,015 6.4% $1,117,742 3.9%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $3,455,546 $3,796,582 $3,532,172 $3,913,898 $117,316 3.1% $381,726 9.8%
Supplies $322,439 $602,071 $565,696 $544,599 ($57,472) -9.5% ($21,097) -3.9%
Other Services $1,541,389 $1,832,107 $1,949,288 $1,761,451 ($70,656) -3.9% ($187,837) -10.7%
Water Purchases $5,529,053 $6,524,824 $6,833,063 $7,169,531 $644,707 9.9% $336,468 4.7%
Sewer Charges $4,498,593 $4,813,499 $4,903,012 $5,322,701 $509,202 10.6% $419,689 7.9%
Maintenance & Repairs $874,002 $806,380 $754,225 $1,131,636 $325,256 40.3% $377,411 33.4%
Utilit ies $667,482 $818,844 $800,716 $869,711 $50,867 6.2% $68,995 7.9%
Fuel & Lubricant $116,014 $113,492 $114,878 $140,700 $27,208 24.0% $25,822 18.4%
Depreciation $4,198,100 $4,006,891 $4,006,891 $4,200,891 $194,000 4.8% $194,000 4.6%
Debt Service $1,010,225 $3,659,731 $5,160,521 $2,085,735 ($1,573,996) -43.0% ($3,074,786) -147.4%
Capital Outlay $0 $15,000 $15,000 $44,500 $29,500 196.7% $29,500 66.3%
Bad Debt Expense $136,980 $196,815 $131,683 $166,065 ($30,750) -15.6% $34,382 20.7%
Interfund Transfers $4,047,852 $6,557,604 $6,557,604 $7,804,601 $1,246,997 19.0% $1,246,997 16.0%
Payment for G&A $1,129,555 $1,129,555 $1,129,555 $651,522 ($478,033) -42.3% ($478,033) -73.4%
Additions to Construction $0 $15,000 $15,000 $0 ($15,000) -100.0% ($15,000) #DIV/0!
Department Total $27,527,230 $34,888,395 $36,469,304 $35,807,541 $919,146 2.6% ($661,763) -1.8%
Full Time Equivalents (FTE's)
Position Titles
Utilities Director 1.00 1.00 1.00 1.00 -
Administrative Secretary 1.00 1.00 1.00 1.00 -
Utility Analyst 1.00 1.00 1.00 1.00 -
Asst. Director – Engineering 0.00 1.00 1.00 1.00 -
Asst. Director – Support Srvs. 1.00 1.00 1.00 1.00 -
Customer Service Supervisor 1.00 1.00 1.00 1.00 -
Senior Customer Service Rep. 0.00 0.00 0.00 0.00 -
Customer Service Representative 3.00 3.00 3.00 3.00 -
Meter Tech. Supervisor 1.00 1.00 1.00 1.00 -
Meter Tech. Crew Leader 1.00 1.00 1.00 1.00 -
Service Technician 3.00 3.00 3.00 3.00 -
Meter Technician 3.00 3.00 3.00 3.00 -
Meter Reader 2.00 2.00 2.00 2.00 -
Assistant Director – Operations 1.00 1.00 1.00 1.00 -
Facilities Manager 1.00 1.00 1.00 1.00 -
Operations Manager 1.00 1.00 1.00 1.00 -
Water Supervisor 1.00 1.00 1.00 1.00 -
Administrative Supervisor Coordinator 1.00 1.00 1.00 1.00 -
Wastewater Supervisor 1.00 1.00 1.00 1.00 -
Utility Supervisor 1.00 1.00 1.00 1.00 -
Facilities Supervisor 1.00 1.00 1.00 1.00 -
Facilities Technician 2.00 2.00 2.00 2.00 -
Equipment Technician 2.00 2.00 2.00 2.00 -
Secretery(Clerk Typist) 1.00 1.00 1.00 1.00 -
Equipment Operator II 5.00 5.00 5.00 5.00 -
Equipment Operator I 9.00 9.00 9.00 9.00 -
Maintenance Worker II 7.00 7.00 7.00 7.00 -
Maintenance Worker I 6.00 6.00 5.00 5.00 (1.00) -16.7%
Temp Summer Worker 0.50 0.50 0.50 0.50 -
Customer Relations Specialist 0.00 0.00 1.00 1.00 1.00 #DIV/0!
-
-
Department Total 58.50 59.50 59.50 59.50 -
Department Total Budget Request $ %
Revenues $29,816,871 $1,797,015 6.4%
Expenditures $35,807,541 $919,146 2.6%
FTE's 59.50 -
Water Utilities
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
2009-10 2010-2011 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
ACTUAL Actual Budget Estimated Requested Projected* Projected* Projected* Projected* Projected*
OPERATING REVENUES:
Charges for Services 24,400,285 25,620,022 26,241,998 26,783,725 27,991,502 28,629,196 30,624,120 32,574,592 34,650,782 36,860,812
Material Sales 46,548 38,706 22,319 39,188 46,332 47,259 48,204 49,168 50,151 51,154
Antenna Revenue 122,429 124,823 128,286 129,324 130,618 133,230 135,895 138,613 141,385 144,213
Other 708,342 237,677 220,570 242,404 240,161 228,668 231,364 234,121 236,941 239,824
Total Revenues 25,277,604 26,021,228 26,613,173 27,194,641 28,408,613 29,038,353 31,039,583 32,996,494 35,079,259 37,296,003
OPERATING EXPENSES:
Personal Services 3,481,430 3,455,546 3,796,582 3,532,172 3,913,113 4,037,391 4,153,965 4,276,454 4,405,333 4,541,124
Commodities 564,688 322,439 602,071 565,696 544,599 388,507 398,799 409,423 420,393 431,720
Contractual Sevices 1,568,439 1,528,917 1,832,107 1,949,288 1,761,451 1,966,066 2,005,388 2,045,495 2,086,405 2,128,133
Water Charges 4,470,934 5,529,053 6,524,824 6,833,063 7,169,531 7,965,158 8,736,454 9,582,064 10,509,120 11,525,431
Sewer Charges 4,434,037 4,498,593 4,813,499 4,903,012 5,322,701 5,619,841 6,085,022 6,423,420 6,781,671 7,160,983
Maintanance & Repair 750,054 874,002 806,380 754,225 1,131,636 1,154,269 1,026,496 1,047,026 1,067,967 1,089,326
Utilities 662,606 667,482 818,844 800,716 869,711 947,223 1,031,665 1,123,659 1,223,881 1,333,068
Fuel & Lubricant 103,655 116,014 113,492 114,878 140,700 147,735 155,122 162,878 171,022 179,573
Bad Debt Expense 119,729 136,980 196,815 131,683 166,065 169,386 172,774 176,230 179,754 183,349
Depreciation 4,139,918 4,198,100 4,006,891 4,006,891 4,200,891 4,284,909 4,370,607 4,458,019 4,547,180 4,638,123
Payment for G&A 1,681,461 1,129,555 1,129,555 1,129,555 651,522 664,552 650,001 650,002 650,003 650,004
Additions to Contruction (Upsizing) - - - - - - - - - -
Total Operating Expenses 21,976,951 22,456,681 24,641,060 24,721,179 25,871,920 27,345,038 28,786,293 30,354,671 32,042,728 33,860,835
Net Operating Income/(Loss) 3,300,653 3,564,547 1,972,113 2,473,462 2,536,693 1,693,316 2,253,290 2,641,824 3,036,531 3,435,168
OTHER INCOME (EXPENSE):
Transfer from Other Funds 1,309,568 8,009,619 1,314,383 1,443,777 1,315,958 555,458 558,603 560,954 564,677 566,934
Transfer to General Fund (179,498) (280,404) (658,020) (658,020) (167,000) (268,000) (281,400) (295,470) (310,244) (325,756)
Transfer to Construction Funds (2,734,005) (2,776,972) (5,217,700) (5,217,700) (6,955,717) (4,618,417) (4,637,246) (4,658,691) (4,698,960) (4,724,962)
Transfer to Other Funds (659,916) (1,002,948) (681,884) (681,884) (681,884) (715,978) (751,777) (789,366) (828,834) (870,276)
Interest Income 11,472 68,887 65,000 33,411 65,000 60,520 63,589 65,794 67,983 70,246
Interest Income Trust 69,528 31,792 27,300 27,300 27,300 - - - - -
Principal Reduction (3,330,000) (6,695,000) (2,845,000) (4,345,000) (1,395,000) (685,000) (720,000) (755,000) (795,000) (835,000)
Interest Expense (1,078,958) (910,537) (775,231) (775,231) (650,445) (650,445) (650,445) (650,445) (650,445) (650,445)
Fiscal Agent Expense (12,970) (6,580) (990) (990) (990) (990) (990) (990) (990) (990)
Amortization (49,779) (93,108) (38,510) (39,300) (39,300) (39,300) (39,300) (39,300) (39,300) (39,300)
Total Other Expenses (6,654,558) (3,655,251) (8,810,652) (10,213,637) (8,482,078) (6,362,153) (6,458,966) (6,562,514) (6,691,113) (6,809,549)
Net Income/(Loss) (3,353,905) (90,704) (6,838,539) (7,740,175) (5,945,385) (4,668,837) (4,205,676) (3,920,690) (3,654,582) (3,374,381)
Capital Equipment - - (15,000) (15,000) (44,500) - - - - -
Non Cash Expense - Amortization 49,779 93,108 38,510 39,300 39,300 39,300 39,300 39,300 39,300 39,300
Non Cash Expense - Depreciation 4,139,918 4,198,100 4,006,891 4,006,891 4,200,891 4,284,909 4,370,607 4,458,019 4,547,180 4,638,123
Increase (decrease) in
Working Capital 835,792 4,200,504 (2,808,138) (3,708,984) (1,749,694) (344,629) 204,231 576,629 931,898 1,303,042
Bond Coverage (125% required) 208.7% 118.2% 198.9% 149.8% 365.8% 502.0% 535.4% 556.1% 574.3% 592.0%
10,872,648 15,073,152 12,265,014 11,364,168 9,614,474 9,269,846 9,474,077 10,050,705 10,982,603 12,285,645
* Projections include water & sewer rate increases as identified in the Strategic Plan. Debt financing & CIP funding have not be set within this projection, but will be
further determined based on updated Master Plans that are currently underway. Financial policies will be brought before the City Council to establish guidelines for
completion of the Cost of Service Study which will provide an update to these projections.
2011-2012
WATER SEWER OPERATING FUND
FISCAL YEAR:
Statement of Cash Flow
Unrestricted cash and investments at the
end of the year
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
40,000
Actual Budget Estimated Requested Projected* Projected* Projected* Projected* Projected*
2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018
'00
0's
Operating Revenue & Expense and Year End Cash
Expenses Revenue Year End Cash and Investments
200 | P a g e
9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
SOLID WASTE MANAGEMENT FUND
The Solid Waste Management Fund accounts for all revenues and expenses related to the City's Resource
Recovery Park.
The Resource Recovery Park, which operates on a six-day per week schedule, encompasses an area of
approximately 275 acres including a 80 acre sanitary landfill, a four acre yard waste composting facility, a
one acre drop-off recycling center, and a Household Hazardous Waste disposal area. An additional 40
acres of the site is set aside as a soil borrow area while the remainder of the property serves as a buffer
from the abutting property owners.
A Solid Waste Superintendent, Site Supervisor, ten full time employees, and two part-time employees staff
the Solid Waste Division of the Public Works Department. Staff is responsible for day to day operations for
municipal solid waste disposal, composting, brush collection and drop-off recycling. Household hazardous
waste facilities and compost-loading facilities also enhance customer service. Staff must continue regular
operations during all weather conditions; all possible efforts are expended to ease access to the different
facilities.
Customer service receives high priority in the Solid Waste Division. Customer awareness is provided
through the distribution of recycling information and instructions for safe alternatives for disposal of
hazardous household waste, recycling, solid waste and yard waste.
Tipping fees for municipal solid waste, yard waste, and the sale of compost and mulch, generates fund
revenue. Governed by state law, as well as City ordinance, yard waste cannot be placed in the sanitary
landfill. Although no fees are charged for dropping off recyclables at the recycling center, the fund does
generate limited revenue from the sale of specific recyclable items. This facility is subsidized from the
Solid Waste Fund.
A general and administrative fee is paid to the City's General Fund to recover indirect expenses incurred by
General Fund staff, including the Public Works Engineering, Finance, Human Resources and Law
Departments. The fee is calculated based upon General Fund Department usage.
In accordance with GAAP based budgeting, the Solid Waste Management Fund is reported as an enterprise
fund. The non-cash expense of depreciation/depletion is recorded to show how much of the facility has
been consumed. Although capital outlay and bond principal redemption is a reallocation of current assets,
amounts for these appear in this budget for informational and cash flow purposes only. The plan approved
by the voters and City Council in 1994 provided for a 20-year life expectancy at 350 tons per day while
maintaining suitable revenues sufficient to offset expenses.
The sanitary landfill complies with applicable Federal Environmental Protection Agency and Missouri
Department of Natural Resources regulations relating to closure/post closure.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Solid Waste
FY13 Goals and Objectives
Division Overview:
The Solid Waste Division provides area residents and businesses with access to responsible choices for the disposal of solid waste. The City’s solid waste management plan includes operation of a municipal landfill, two drop-off recycling centers, yard waste processing facility, household hazardous waste facility, appliance and tire recycling, pavement recycling operation and asphalt shingle recycling.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Stay in compliance with Missouri Department of Natural Resources (MDNR) Regulations.
Objective: Monitor landfill groundwater, perimeter landfill gas wells and sample NPDES outfalls.
Goal: Maintain financial stability. LG KPA#4
Objective: Monitor revenues and expenditures and manage operations and accounts accordingly.
Goal: Support the decision making process by providing information in relation to future operations.
Objective: Provide necessary planning information to City Manager and City Council.
Goal: Work towards implementation of the Solid Waste Task Force recommendations.
QoL KPA#4
Objective: Plan, design, and begin construction of initial stages of permanent facilities at the Resource Recovery Park.
Significant Changes/Initiatives:
The Public Disposal Area recycling program will save 40,672 cubic yards of space from the landfill. 40,000 cubic yards is equal to approximately 2,000 dump trucks filled with recyclables. This program will generate $230,483 in revenue and extend the life of the landfill by saving valuable space.
Create a temporary composting pad, recycling pad and HHW pad in order to remove cover soil for use at the landfill.
Continue to focus on maintenance of the landfill to include proper management of methane and leachate and the corresponding collection systems.
Continue to manage stormwater at the landfill in an environmentally friendly manner.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Performance Measurements FY11 FY12 FY13
Customer Service Satisfaction Ratings for the
Resource Recovery Park based on annual customer
survey
96% 97% 98%
Customer Service Satisfaction Ratings for the South
Recycling Center based on annual customer survey 87% 90% 92%
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Penalties $3,197 $1,800 $4,800 $4,800 $3,000 166.7% $0
User Charge $2,791,806 $3,120,765 $2,678,265 $2,727,178 ($393,587) -12.6% $48,913 1.8%
Interest on Income $38,418 $23,960 $28,960 $24,439 $479 2.0% ($4,521) -15.6%
Other Services $89,577 $75,981 $135,931 $106,546 $30,565 40.2% ($29,385) -21.6%
Property Sale $0 $0 $0 $0 $0 $0
Bad Debt Recovery $359 $450 $110 $203 ($247) -54.9% $93 84.5%
Miscellaneous $25,289 $20,178 $303,885 $24,468 $4,290 21.3% ($279,417) -91.9%
Transfer from Other Funds $2,972,942 $0 $0 $0 $0 $0
Miscellaneous Rentals $1,920 $1,920 $1,920 $1,920 $0 $0
Intergovernmental $0 $0 $0 $0 $0 $0
Department Total $5,923,508 $3,245,054 $3,153,871 $2,889,554 ($355,500) -11.0% ($264,317) -8.4%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $954,472 $923,871 $927,208 $970,733 $46,862 5.1% $43,525 4.7%
Supplies $87,276 $74,026 $52,559 $59,241 ($14,785) -20.0% $6,682 12.7%
Other Services $1,302,098 $1,074,506 $1,084,810 $1,080,175 $5,669 0.5% ($4,635) -0.4%
Maintenance & Repairs $220,027 $163,340 $185,196 $190,460 $27,120 16.6% $5,264 2.8%
Utilit ies $55,593 $53,739 $56,232 $56,759 $3,020 5.6% $527 0.9%
Fuel & Lubricant $247,502 $190,662 $179,662 $212,205 $21,543 11.3% $32,543 18.1%
Depreciation $256,628 $264,031 $264,031 $262,389 ($1,642) -0.6% ($1,642) -0.6%
Capital Outlay $0 $13,000 $13,000 $84,500 $71,500 550.0% $71,500 550.0%
Interfund Transfers $6,116 $0 $0 $0 $0 $0
Payment for G & A $155,129 $133,398 $133,398 $111,668 ($21,730) -16.3% ($21,730) -16.3%
Postclosure Expense $964,478 $0 $29,877 $175,000 $175,000 #DIV/0! $145,123 485.7%
Other: $0 $0 $0 $0 $0 $0
Department Total $4,249,319 $2,890,573 $2,925,973 $3,203,130 $312,557 10.8% $277,157 9.5%
Full Time Equivalents (FTE's)
Position Titles
Superintendent 1.00 1.00 1.00 1.00 -
Site Supervisor 1.00 1.00 1.00 1.00 -
Environmental Coordinator 1.00 1.00 1.00 1.00 -
Equipment Operator II 5.00 5.00 5.00 5.00 -
Equipment Operator I 1.00 1.00 1.00 1.00 -
Maintenance Worker II 2.00 2.00 2.00 2.00 -
Maintenance Worker I 2.00 2.00 2.00 2.00 -
Scalehouse Attendant 1.20 1.20 1.20 1.20 -
Recycling Attendant 0.60 0.60 0.60 0.60 -
Clerk Typist w/PW Ops - - - 0.2 0.20
-
Department Total 14.80 14.80 14.80 15.00 0.20 1.4%
Department Total Budget Request $ %
Revenues $2,889,554 ($355,500) -11.0%
Expenditures $3,203,130 $312,557 10.8%
FTE's 15.00 0.20 1.4%
Solid Waste
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
204 | P a g e
9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
2009-10 2010-11 2011-12 2012-13 2013-2014 2014-15 2015-16 2016-17 2017-18
Actual Actual Budget Estimated Requested Projected Projected Projected Projected Projected
Operating revenues:
Charges for services 2,071,725 2,881,382 3,196,746 2,814,196 2,833,724 3,631,033 3,671,135 3,711,727 3,752,817 3,794,411
Other 24,448 30,763 24,348 310,715 31,391 31,391 31,391 31,391 31,391 31,391
Total operating revenues 2,096,173 2,912,145 3,221,094 3,124,911 2,865,115 3,662,424 3,702,526 3,743,118 3,784,208 3,825,802
Operating expenses:
Personal services 922,949 952,164 923,871 927,208 970,398 964,667 983,961 1,003,640 1,023,713 1,044,187
Maintenance & repairs 152,187 220,027 163,340 185,196 190,460 190,460 190,460 190,460 190,460 190,460
Utilities 74,096 55,593 53,739 56,232 56,795 56,795 56,795 56,795 56,795 56,795
Fuel & lubricants 130,157 247,502 190,662 179,662 212,205 212,205 212,205 212,205 212,205 212,205
General & Administrative 144,330 155,129 133,398 133,398 111,668 111,668 111,668 111,668 111,668 111,668
Depreciation & Depletion 155,793 256,628 264,031 264,031 262,389 262,389 262,389 262,389 262,389 262,389
Closure/postclosure expense 257,333 1,160,506 196,259 226,136 371,259 371,259 371,259 371,259 371,259 371,259
Other 590,892 1,193,346 952,273 941,110 942,016 942,016 942,016 942,016 942,016 942,016
Total operating expenses 2,427,737 4,240,895 2,877,573 2,912,973 3,117,190 3,111,459 3,130,753 3,150,432 3,170,505 3,190,979
Operating income (loss) (331,564) (1,328,750) 343,521 211,938 (252,075) 550,965 571,773 592,686 613,704 634,824
Nonoperating income (expense):
Interest income 10,129 38,418 23,960 28,960 24,439 29,717 39,270 49,127 59,292 69,768
Interest expense (23,739) (22,872)
Gain on disposal of fixed assets 400 0 0 5,741 0 0 0 0 0 0
Total nonoperating income (expense) (13,210) 15,546 23,960 34,701 24,439 29,717 39,270 49,127 59,292 69,768
Net income (loss) (344,774) (1,313,204) 367,481 246,639 (227,636) 580,682 611,043 641,814 672,995 704,592
Principal repayment 0 0 0 0 0 0 0 0 0 0
Capital outlay (2,601,949) (578) 13,000 13,000 84,500 0 0 0 0 0
Transfer to Postclosure Trust Fund (311,202) 0 0 (175,000) (175,000) (175,000) (175,000) (175,000) (175,000) (175,000)
Non-cash expense - depreciation/depletion 155,793 256,628 264,031 264,031 262,389 262,389 262,389 262,389 262,389 262,389
Non-cash expense - closure/postclosure 426,000 1,160,506 196,259 226,136 371,259 371,259 371,259 371,259 371,259 371,259
Transfer to/from Other Funds 244,967 (6,116) 0 0 (84,000) (84,000) (84,000) (84,000) (84,000) (84,000)
Increase (decrease) in assets & liabilities (649,808) (327,947) 0 0 0 0 0 0 0 0
Increase (decrease) in working capital (3,080,973) (230,711) 840,771 574,806 231,512 955,330 985,691 1,016,462 1,047,643 1,079,240
Cash and investments at beginning of year 5,477,048 2,396,075 2,165,364 2,165,364 2,740,170 2,971,682 3,927,012 4,912,703 5,929,165 6,976,808
Unrestricted cash and investments at end of year 2,396,075 2,165,364 3,006,135 2,740,170 2,971,682 3,927,012 4,912,703 5,929,165 6,976,808 8,056,048
SOLID WASTE MANAGEMENT FUND
FISCAL YEAR:
Statement of Cash Flow
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
Actual Actual Budget Estimated Requested Projected Projected Projected Projected Projected
2009-10 2010-11 2011-12 2012-13 2013-2014 2014-15 2015-16 2016-17 2017-18
Operating Revenues & Expenses and Year End Cash
Revenues Expenses Year End Cash and Investments
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
AIRPORT FUND
The Airport Operating Fund is an enterprise fund that accounts for all revenues and expenses related to
the municipally owned airport.
The Lee's Summit Municipal Airport is designated by the Federal Aviation Administration (FAA) as a
reliever airport for the Kansas City metropolitan area and as such is designed to reduce congestion at
larger air carrier airports by providing general aviation pilots with alternate landing facilities. It is further
classified as a general aviation utility airport serving planes with gross weights of less than 30,000 lbs. and
landing speeds less than 121 knots. The airport is equipped with two runways: a 4,016 ft North/South (18-
36), and a 3,800 ft Crosswind (11-29). Following recommendation in the 2010 adopted Airport Business
Plan the City has initiated an engineering contract for services to provide the design work for the first
phase of development involving the grading for a 1,285-foot extension to the south. This work is being
performed with the assistance of federal and state aviation grants. In conjunction with the completed
Preliminary Development Plan (PDP) for the eastside terminal area city staff has continued to work with
several parties interested in developing facilities in this area.
Airport Fund revenues are generated through the sale of aviation fuel, navigational charts and pilot
supplies, the leasing of 75 tie-down spaces, 40 open T-hangar spaces and 113 enclosed hangar spaces and
six ground leases for privately owned hangars.
Outstanding debt consists of Certificates of Participation (COP’s) and an inter-fund loan from the General
Fund. The COP’s were issued in March 2001 in the amount of $955,000 for construction of four new
hangar buildings and related site improvements. The inter-fund loan was used to refund a prior debt issue
that was at significantly higher interest rates. This inter-fund loan is being repaid on a monthly basis over
the next 20 years at the rate that the city would earn on its other investments.
The Airport Fund is accounted for as enterprise fund and utilizes Generally Accepted Accounting Principles
(GAAP) based budgeting. This requires that the accrual basis of accounting method is used to record
revenues and expenditures. Although capital outlay and bond principal redemption is a reallocation of
current assets, amounts for these transactions appear in this budget for informational and cash flow
purposes only.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Airport
FY13 Goals and Objectives
Division Overview:
The Aviation Division provides general management and administration of resources to operate, maintain, market, and promote the airport which operates two runways and eight taxiways totaling over 166,044 square yards of pavement, 22 buildings.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Effectively and efficiently manage the Aviation Division’s resources.
Objective: Manage resources and manpower effectively to operate airport operations of an average
of 13 hours per day, 7 days a week.
Goal: Marketing efforts aimed at attracting new business to the Airport, retaining current
customers, and gaining general public support. Trans KPA #1
Objective: Market the Airport to retain current customers and reach new potential customers, as
well as gain general public support through the use of printed and electronic media
sources.
Objective: Pursue recommendations in the new Airport Business Plan as approved by Council.
Objective: Pursue recommendations made in the recent Public Works Customer Service report.
Goal: Continually monitor the need for improvement of services offered to the aviation public. Trans KPA #1
Objective: Identify needs to improve or meet a higher level of services being offered to the
aviation public to retain customer satisfaction through customer feedback from
surveys, verbal feedback and request.
Objective: Monitor and assist Airport consulting firm with implementation of the approved Capital
Improvement Plan (CIP) Plan
Objective: Track customer inquiries and service requests through the use of the Fixed Based
Operations (FBO) Manager program.
Objective: Utilize the services of the Airports’ Maintenance Technician to provide routine and
preventive maintenance as needed to maintain 23 City owned buildings.
Goal: Implement plans and objectives stated in the Airport’s approved Five-Year Capital
Improvement Plan as directed by City Council. Trans KPA #1
Goal: Respond to inquiries from the public and other departments in a timely and responsive manner.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Significant Changes/Initiatives:
Acquire a used snow plow vehicle from the Fleet Division. Host Heart of America Light Sport Expo in October
Objective: Snow removal of all runways will be completed within eight hours upon the conclusion of
each snow fall. All other surfaces within 48-hours, ensure Notice to Airmen (NOTAMs) for
runway conditions are filed with the Federal Aviation Administration –Flight Service
Station reporting the presence of any snow, ice, or slush and their depth as well as
reporting braking action with the use of airport vehicle, ensure Public entrances to the
Airport’s Terminal building are cleared and treated with chemical ice melt to reduce slip,
trip and fall potentials.
Goal: Provide efficient and effective maintenance and minor repair services for 23 Airport
buildings, and any infrastructure associated with the buildings, grounds, and pavement that are
part of the immediate buildings so that they remain in compliance with City, State and Federal
standards.
Objective: Meet or exceed quality control standards for the distribution of aviation petroleum
products
Goal: Provide for timely and efficient treatment of pavement surfaces to provide a safe
environment for aircraft during times of winter operations.
Objective: Monitor weather forecast regularly to provide for a timely reaction on the part of the
airport snow team to meet the goals in a timely and efficient manner.
Goal: Ensure efficient and effective quality control measures and record keeping associated with the
dispensing of fuel into aircraft that meets or exceeds Federal and State guidelines.
Objective: Perform daily inspections and records as necessary to meet Underground Storage Tank
(UST) Program requirements
Goal: Ensure Airport facilities remain in compliance with all State and Federal mandated Missouri
Department of Natural Resources and Environmental Protection Agency requirements through the
testing and reporting as they relate to the storage of petroleum products and storm water runoff
through daily, monthly and annual inspections of facilities as required.
Objective: Perform monthly reports and monitoring as required to meet Program requirements.
Goal: Coordination and allocation of Federal and State funds for projects eligible to enhance the
facilities and broaden the usefulness of the airport. Construction/implementation of approved
airport projects that providing for the enhancement and safety of operations for users of the
Airport.
Objective: Coordination and allocation of Federal and State funds that provide funding for projects
eligible to enhance the facilities and broaden the usefulness of the airport.
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Performance Measurements FY11 FY12 FY13
Hangar Occupancy Rate 89% 96% 92%
Customer Service Satisfaction Ratings for based on
biennial customer survey
94% N/A 96%
Customer Satisfaction survey response rate based on
biennial customer survey
60% N/A 70%
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Revenue FY11 FY12 FY12 FY13Actual Budget Projected Requested $ % $ %
Penalties $5,360 $3,753 $1,155 $3,753 $0 $2,598 224.9%Fuel Sales $709,795 $703,664 $974,882 $884,580 $180,916 25.7% ($90,302) -9.3%Intergovernmental $382,472 $60,000 $60,000 $57,000 ($3,000) -5.0% ($3,000) -5.0%Interest $0 $0 $0 $0 $0 $0 Rentals $508,016 $549,082 $534,866 $523,145 ($25,937) -4.7% ($11,721) -2.2%Services $5,646 $8,496 $4,330 $5,864 ($2,632) -31.0% $1,534 35.4%Sale of Property $0 $0 $1,500 $1,500 $1,500 $0 Bad Debt Recovery $0 $0 $0 $0 $0 $0 Miscellaneous $24,674 $27,749 $32,541 $26,778 ($971) -3.5% ($5,763) -17.7%Transfers $20,446,191 $0 $0 $6,052,000 $6,052,000 $6,052,000Department Total ########## $1,352,744.00 $1,609,274.00 $7,554,620.00 ######### 458.5% $5,945,346.00 369.4%
* FY 13 Revenue includes contribution from the FAA and MODOT
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $383,627 $373,906 $385,696 $404,112 $30,206 8.1% $18,416 4.8%
Supplies $26,818 $25,075 $25,319 $24,889 ($186) -0.7% ($430) -1.7%
Other Services $147,891 $121,906 $147,434 $168,405 $46,499 38.1% $20,971 14.2%
Maintenance & Repairs $201,709 $113,198 $129,134 $124,233 $11,035 9.7% ($4,901) -3.8%
Utilities $53,710 $51,122 $52,352 $54,446 $3,324 6.5% $2,094 4.0%
Fuel & Lubricant $557,448 $548,184 $807,085 $740,118 $191,934 35.0% ($66,967) -8.3%
Depreciation $699,094 $480,820 $480,820 $574,337 $93,517 19.4% $93,517 19.4%
Interest on Bond $51,615 $109,697 $109,697 $113,262 $3,565 3.2% $3,565 3.2%
Capital Equipment $0 $0 $0 $2,875 $2,875 $2,875
Transfers $6,000 $5,405,530 $5,405,530 $6,052,000 $646,470 12.0% $646,470 12.0%
Payment for G & A $78,861 $77,778 $77,778 $76,696 ($1,082) -1.4% ($1,082) -1.4%
Other: $0 $0 $0 $0 $0 $0
Department Total $2,206,773.00 $7,307,216.00 $7,620,845.00 $8,335,373.00 ######### 14.1% $714,528.00 9.4%
* FY 13 Expenses includes transfer to the Airport Construction Fund
Full Time Equivalents (FTE's)
Position Titles
Airport Attendant 2.00 2.00 2.00 2.00 -
Airport Maint. Tech 1.00 1.00 1.00 1.00 -
Airport Attendant PT 1.96 2.60 2.60 2.04 (0.56) -21.5%
Airport Manager 1.00 1.00 1.00 1.00 -
Asst. to Airport Manager 1.00 1.00 1.00 1.00 -
-
-
Department Total 6.96 7.60 7.60 7.04 (0.56) -7.4%
Department Total Budget Request $ % $ %
Revenues $7,554,620 $6,201,876 458.5% $5,945,346 369.4%
Expenditures $8,335,373 $1,028,157 14.1% $714,528 9.4%
FTE's 7.04 (0.56) -7.4%
Airport
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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2010-11 2011-2012 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Actual Estimated Adopted Projected Projected Projected Projected Projected
Operating revenues:
Charges for services (a) 508,017 534,866 523,145 533,608 544,280 555,166 566,269 577,594
Fuel sales (b) 709,795 974,882 884,580 928,809 975,249 1,024,012 1,075,213 1,128,973
Other/Intergovernmental (Grant reimbursement) 418,151 99,526 97,895 97,895 97,895 97,895 97,895 97,895
Total operating revenues 1,635,963 1,609,274 1,505,620 1,560,312 1,617,425 1,677,073 1,739,376 1,804,462
Operating expenses:
Personal services ( c ) 383,627 385,696 404,112 416,235 428,722 441,584 454,832 468,477
Maintenance & repairs 201,710 129,134 124,233 124,233 124,233 124,233 124,233 124,233
Utilities (d) 53,710 52,352 54,446 55,535 56,646 57,779 58,934 60,113
Fuels and lubricants (b) 557,448 807,085 740,118 777,124 815,980 856,779 899,618 944,599
Other/Depreciation 174,709 172,753 193,294 193,294 193,294 193,294 193,294 193,294
Total operating expenses 1,371,204 1,547,020 1,516,203 1,566,421 1,618,875 1,673,669 1,730,911 1,790,715
Operating income (loss) 264,759 62,254 (10,583) (6,109) (1,451) 3,404 8,466 13,747
Depreciation expense (699,094) (480,820) (574,337) (574,337) (574,337) (574,337) (574,337) (574,337)
Payment for general & administrative expense (78,861) (77,778) (76,696) (76,696) (76,696) (76,696) (76,696) (76,696)
Forgiveness of general & administrative expense 0 0 0 0 0 0 0 0
Cost/benefit analysis contribution from Gen. Fd 0 0 0 0 0 0 0 0
Expense for cost/benefit analysis 0 0 0 0 0 0 0 0
Operating income (loss) net of special items (513,196) (496,344) (661,616) (657,142) (652,484) (647,629) (642,567) (637,286)
Nonoperating income (expense):
Interest income 7,116 0 0 0 0 0 0 0
Interest expense (e) (51,615) (112,915) (111,925) (109,812) (112,129) (108,559) (110,410) (111,976)
Gain on disposal of fixed assets 0 0 0 0 0 0 0 0
Grant reimbursements (f) 0 304,000 5,749,400 7,903,000 9,410,000 6,632,000 868,000 1,082,000
Local Match (h) 16,000 302,600 534,000 524,000 995,000 1,311,000 2,643,000
Total nonoperating income (expense) (44,499) 207,085 5,940,075 8,327,188 9,821,871 7,518,441 2,068,590 3,613,024
Net income (loss) (557,695) (289,259) 5,278,459 7,670,046 9,169,387 6,870,812 1,426,023 2,975,738
Contribution From General Fund 0 0 0 0 0 0 0 0
Principal repayment (45,000) (45,000) (45,000) (45,000) (45,000) (45,000) (45,000) (45,000)
Interest 0 0 0 0 0 0 0 0
Construction funded in current year (g) (390,429) (320,000) (6,052,000) (8,437,000) (9,934,000) (7,627,000) (2,179,000) (3,725,000)
Non-cash expense - depreciation 699,094 480,820 574,337 574,337 574,337 574,337 574,337 574,337
Proceeds from COP 0 0 0 0 0 0 0 0
Capital Outlay - Equipment 0 0 0 0 0 0 0 0
Intergovernmental loan 0 0 0 0 0 0 0 0
Transfers in 74,377 55,700 57,000 57,000 57,000 57,000 57,000 57,000
Transfers out (6,000) (6,000) (2,875) (2,875) (2,875) (2,875) (2,875) (2,875)
Increase (decrease) in assets & liabilities 81,589 0 0 0 0 0 0 0
Increase (decrease) in working capital (144,064) (139,739) 183,492 (183,492) (181,151) (172,726) (169,515) (165,800)
Cash & investments at beginning of year 665,221 521,157 381,418 564,910 381,418 200,267 27,541 (141,974)
521,157 381,418 564,910 381,418 200,267 27,541 (141,974) (307,774)
a
b
c
d
e
f
g
h
AIRPORT OPERATING FUND
Statement of Cash FlowFiscal Year:
Fuel sales and Fuel and Lubricants expenses increase at 5% per year for future years.
Personal Services increase at 3% per year for future years.
Unrestricted cash & investments at end of year:
Charges for services increase at 2% per year for future years
Util ities increase at 2% per year for future years.
Construction funded values are from the approved 2013-2017 CIP. Prior years funding for projects that were not constructed is added in the year that construction is expected to
occurThe source of the local match contribution is undetermined and dependent upon Council approval and resource allocation. All development projects considered are identified in the
approved Airport Master Plan, Airport Business Plan and the approved 2013-2017 CIP.
Interest expense figures provided by finance
Grant reimbursement rates vary between projects. A 95% reimbursement rate is set for specific projects related to the runway extension. A 90% reimbursement rate is set for earthwork and paving
projects related to the east side development. New east side terminal is eligible for up to $600k grant reimbursement. Other vertical infrastructure projects, such as hangars, fuel facil ity, and
equipment storage are not eligible for any reimbursement
(1,000,000)
(500,000)
0
500,000
1,000,000
1,500,000
2,000,000
Actual Estimated Adopted Projected Projected Projected Projected Projected
2010-11 2011-2012 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Operating Revenue & Expense and Year End Cash
Revenues Expenses Year End Cash and Investments
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HARRIS PARK COMMUNITY CENTER FUND The Harris Park Community Center, with renovated additions, is now approximately 30,000 square foot. The
recreation facility provides indoor recreational opportunities for all ages through a day camp for school age
children held in the summer, holiday breaks from school and scheduled school days off, recreational athletic
leagues, programs, instructional classes, special events, and rentals. The summer recreational day camp is for
ages 5-11 and provides a wide variety of activities such as skating, bowling, field trips, guest speakers,
swimming, etc. The Athletics program provides opportunities for youth such as volleyball, basketball and
soccer leagues. Adults, male, female and coed, are served as well at the HPCC for basketball, volleyball, dodge
ball or at the newly renovated Hartman Park softball field complex. Instructional classes provide a wide variety
of educational and recreational opportunities for pre-school through adults that focus on basic instruction for
the individual or family participation. The Special Events group increases cultural awareness by hosting a
summer concert series to the community of Lee’s Summit free of charge. Staff from the Parks Department also
serves as a liaison to the Arts Council working with a citizen group to research and provide cultural arts
activities for the City.
The fund is a special revenue fund and utilizes Generally Accepted Accounting Practice (GAAP) based
budgeting. This requires that the modified accrual method is used to record revenues and expenditures.
Revenues are recognized when susceptible to accrual (i.e. when they become measurable and available).
Measurable means the amount of the transaction can be determined and available means collectible within
the current period or soon enough thereafter to be used to pay liabilities when due.
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Harris Park Community Center
FY13 Goals and Objectives
Fund Overview:
The Harris Park Community Center, with renovated additions, is now a 30,000 square foot recreation facility, which provides
indoor recreational opportunities through a day camp for school age children held in the summer, holiday breaks from school
and scheduled school days off, recreational athletic leagues, programs, instructional classes, special events and rentals. The
summer recreational day camp is for ages 5-11 and provides a wide variety of activities such as skating, bowling, field trips,
guest speakers, swimming, etc. The Athletics program provides opportunities for youth such as volleyball, basketball and
soccer leagues. Adults, male, female and coed, are served as well at the Harris Park Community Center for basketball,
volleyball, dodge ball or at the newly renovated Hartman Park softball field complex. Instructional classes provide a wide
variety of educational and recreational opportunities for pre-school through adults that focus on basic instruction for the
individual or family participation. The Special Events group increases cultural awareness by hosting a summer concert series
to the community of Lee’s Summit free of charge. Staff from the Parks Department also serves as a liaison to the Arts
Council working with a citizen group to research and provide cultural arts activities for the City.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Maintain facilities and programs that are safe and secure for all users.
Objectives:
Ensure that adequate staff is retained, trained and supervised to perform all necessary cleaning duties and activities in a professional manner.
Supervise all activities and facility operations and ensure that all rules of conduct are followed.
Communicate all problems and important information to the Superintendent of Recreation Services and/or Assistant Administrator of Parks & Recreation on a patron comment form.
Monitor facility and program conditions to ensure the safety of our participants.
Review sections of the Emergency Operations Manual at each monthly staff meeting.
Goal: Ensure the facilities and equipment is in good working condition.
Objective:
Monitor the condition of the facility and equipment through a daily inspection and correct
any problems immediately or prepare a work order to have the situation corrected.
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Goal: Operate the facility and programs in a cost efficient manner, with enough revenue necessary
to recover 100% of the operational costs.
Objective:
Establish program, gate and rental fees that are competitive and relative to the cost of operation.
Minimize utility consumption without sacrificing participant comfort.
Provide a location for LSPR programs.
Monitor the revenues and expenses of each program and facility through weekly reports.
Goal: Ensure the facility and programs are accessible to everyone.
Objectives:
Continue to use a monthly and daily schedule for availability of the facility and fill all available space with leagues, programs, rentals, and special events. Ensure all activities have completed a facility reservation permit.
Develop exciting and entertaining recreational programs that are accessible to all patrons.
Develop and implement a marketing plan for each program and facility.
Goal: Recruit, train, and retain skilled, conscientious, caring staff to administer the programs and
operate the facility.
Objective:
Offer competitive salaries. (Survey other programs to compare wages.)
Choose only the best quality of applicants.
Decrease the number of high school employees and increase college age/degreed
employees.
Recruit and train staff who will administer the activities in a friendly and professional manner.
Have all staff complete FISH training program (customer service training).
Significant Changes/Initiatives:
Camp Summit - The Camp Summit day camp for school age children reached its 25th anniversary year last summer. Participation in the program continues to grow each year and revenue is anticipated to increase in FY13. The weekly camp fee will increase $5 per week to $120 per week beginning in May 2012. The budget assumes the program will run a full twelve weeks and not impacted by snow days which shorten the program. Expenditures related to field trip admissions and transportation continues to increase with the additional participation in the program. As in the summer 2011, the enrollment fee will continue to provide each camper with a Summit Waves pool pass which can be used at the facility outside of Camp Summit hours.
Special Events - The special events program will continue to host the Summer Concert Series, Tour de Lakes and
Night Flight.
Arts Council - The Arts Council budget of $76,672 includes a request for 50% of the salary and benefits coverage for the responsible manager and a trip to the American Arts National Conference (2nd part). The budget also continues the Mini Grant program and additional monthly grants and sponsorships for the Arts.
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Performance Measurements FY11 FY12 FY13
Camp Summit Enrollments
(2008 – 610; 2009 – 633; 2010 – 658)
701 700 700
Camp Summit – Average Weekly Attendance
(2008 – 326; 2009 – 388; 2010 – 404)
434 425 425
Tour De Lakes participants
(2008 – 428; 2009 – 527; 2010 – 566)
678 600 600
Night Flight participants
(2008 – 308; 2009 – 377; 2010 – 457)
641 550 550
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Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Activity Fees $1,016,998 $1,095,032 $1,023,881 $1,097,916 $2,884 0.3% $74,035 6.7%
Contributions $63,867 $104,925 $81,585 $87,750 ($17,175) -16.4% $6,165 7.0%
Interest $254 $950 $250 $250 ($700) -73.7% $0
Rentals $65,158 $83,865 $54,916 $83,400 ($465) -0.6% $28,484 34.2%
Other User Chgs-Concession $16,110 $12,606 $20,110 $20,035 $7,429 58.9% ($75) -0.4%
Miscellaneous $26,702 $58,837 $45,794 $70,652 $11,815 20.1% $24,858 35.2%
Transfer from General Fund $57,642 $79,049 $77,398 $76,676 ($2,373) -3.0% ($722) -0.9%
Fund Total $1,246,731 $1,435,264 $1,303,934 $1,436,679 $1,415 0.1% $132,745 10.2%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $380,921 $393,823 $392,442 $419,940 $26,117 6.6% $27,498 6.5%
Personal Services- Fringes $335,352 $310,547 $309,265 $340,505 $29,958 9.6% $31,240 9.2%
Supplies $97,272 $96,499 $87,800 $99,165 $2,666 2.8% $11,365 11.5%
Other Services $339,832 $367,277 $328,605 $377,106 $9,829 2.7% $48,501 12.9%
Maintenance & Repairs $18,655 $23,714 $19,901 $27,402 $3,688 15.6% $7,501 27.4%
Fuel & Lubricant $0 $0 $0 $0 $0 $0
Depreciation $32,883 $27,968 $32,883 $32,883 $4,915 17.6% $0
Capital Outlay $8,518 $0 $0 $0 $0 $0
Fund Total $1,295,806 $1,311,936 $1,246,261 $1,379,690 $67,754 5.2% $133,429 10.7%
Full Time Equivalents (FTE's)
Position Titles
Asst Administrator of P & R 0.55 0.60 0.60 0.60 -
Supt. of Recreation 0.30 0.00 0.00 0.00 -
Asst. Supt. of Recreation 1.00 1.00 1.00 1.00 -
Special Events Manager 1.00 0.00 0.00 0.00 -
Recreation Supervisor 3.00 3.00 3.00 3.00 -
Maintenance Supervisor 0.50 0.50 0.50 0.50 -
Marketing Coordinator 0.05 0.05 0.05 0.05 -
Development Coordinator 0.00 1.00 1.00 1.00 -
Fund Total 6.40 6.15 6.15 6.15 -
Fund Total Budget Request $ %
Revenues $1,436,679 $1,415 0.1%
Expenditures $1,379,690 $67,754 5.2%
FTE's 6.15 -
Harris Park Community Center
FY13 Fund Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Internal Service Funds
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
INFORMATION TECHNOLOGY SERVICES
Information Technology Services’ (ITS) mission is to work in partnership with customers to leverage the use
of information technologies to meet business challenges and to foster customer self-sufficiency in using
those technologies while providing the following:
Faster, easier, more cost-effective and more accurate information and service to the public by
automating city processes and by empowering city employees with office automation tools and
technology.
Focused customer-driven solutions, coordinated information technology planning, project
management methodology, cost-effective tools and timely technical services.
Business and support services that empower and support our customers in the accomplishment of
their missions.
The functions managed by ITS are:
Help Desk – Centralized and coordinated support is delivered via the ITS Help Desk. The Help Desk
provides assistance with hardware, software, and phone systems to city staff. This group monitors the city
computer environment and dispatches ITS staff to critical system and network events. Coordinates orders
for equipment, manages employee computer system access, and provides internal computer training
sessions.
Network and Desktop Computer Operations – The city network has dedicated connections to 22 city
facilities via fiber, a high speed wireless network and leased lines. Remote communication is provided for
staff to connect externally via the Internet, as well as outbound access to the Internet for web and email,
Jackson County system access and public safety networks (City of Kansas City, State of Missouri and NCIC).
The wireless network has been expanded to laptops utilizing leased wireless cards for management team,
public safety and other critical laptops utilized by city staff. The ITS supports and maintains network
devices as well as the infrastructure of copper and fiber cables, circuits, hubs, routers, bridges and
switches necessary to provide communications between these locations.
Technology Planning and Internal Consulting – ITS staff works with departments to assess, define and
identify needs and research, and develop and implement solutions to meet those demands. ITS Services
Coordinators are assigned as a resource for the coordination of technical support services within each
department. The coordinator assists with effectively and efficiently navigating ITS related processes and
services and is the departments advocate in escalating service needs and evaluating new technology
requests to meet business process needs. ITS Services Coordinator are knowledgeable about department’s
unique business processes, strategic goals and objectives, and technology needs – and are empowered to
provide assistance needed to succeed in technology-assisted endeavors.
Applications Administration - ITS provides administration and end user support for all applications within
the city. This group manages over 130 desktop, network, and AS/400 software products are used by the
city departments. ITS provides the design, installation, configuration, vendor coordination, end user
training and support, installation of upgrade, development of interfaces as required, and application
troubleshooting. Application Administrators also serve as liaisons between end user and vendor by
bridging the gap between technology and business process.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Project Management - Project Management is the discipline of planning, organizing, and managing
resources to bring about the successful completion of specific project goals and objectives. ITS developed
and uses a defined Project Management Process to manage all project activities including: clearly defining
the project’s scope, schedule, & cost; devising a solution to meet the requirements, including all people,
process, technology, & support aspects; configuring or creating the desired solution; testing the solution
and ensuring readiness for implementation; and implementing the solution and any required process
changes. Project managers are responsible for ensuring successful execution of the process by controlling
issues and risks, communicating project goals and status, and directing internal and external resources in
executing tasks on the project timeline.
Geographic Information Systems Administration - As the central coordinator of the city Geographic
Information System (GIS), the ITS team provides management of the database, map layers, software and
related components. ITS defines standards for GIS data and fulfills internal and external requests for data
by providing maps and reports. GIS staff maintains the central GIS data to ensure maps are updated with
accurate and timely information. The GIS staff continues to advance the integration of maps into city
business to better support daily operations and decision making processes.
Communications System Administration – Communication group is responsibility for supporting the phone
and voice mail systems. The system includes over 600 phone voice/data lines and related equipment.
These responsibilities include coordinating all phone related moves, additions and changes. In addition this
group monitors and manages the phone related hardware and software located through city facilities.
Communications also includes the email and calendar system utilized by employees to communicate and
organize meetings with internal and external contacts. This includes the archiving of email communications
and the filtering of unwanted spam emails. In addition this group manages the integration of mobile smart
phones to provide city management instant access to email and calendars.
Audio/Visual Services – The Local Government Access Channel broadcasted on AT&T, Comcast and Time
Warner is managed by ITS. The channel provides information concerning local government activities,
services and policies to the citizens of Lee’s Summit. The channel increases the public awareness of the
activities of the legislative and administrative bodies of city government and other governmental entities.
The channel is also used to facilitate emergency information to the general public. In addition the Audio
Visual technology utilized throughout city facilities for meetings, digital signage, security and video
production is supported by this central group.
Depreciation - In accordance with GAAP-based budgeting, the ITS Fund includes a charge for the non-cash
depreciation expense to better match how much of the assets have been depreciated in a particular year.
Although the capital outlay and bond principal redemption is a reallocation of current assets, an amount
for these appear in this budget for informational and cash flow purposes only.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Information Technology Services
(ITS)
FY13 Goals and Objectives
Division Overview:
Information Technology Services provides central management of information technology resources and initiatives within the
entire organization. These services are delivered via two teams: Technology Services Team and Projects and Applications
Management Team. Efforts or coordinated by the City’s Chief Technology Officer and a manager of each of the two teams.
ITS depends upon a close working relationship with each Department which is supported through our ITS Liason program
and ITS Steering Committee. Delivery of services are structured through the ITS Help Desk and our IT Project Management
approach.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: City employees will have access to technical support for the efficient and effective use of
city provided hardware and software during normal business hours. LG KPA#2
Provide ability for customers to self submit requests for services into the help desk system
and to inquire on current and historical service requests.
Continue to develop resources providing customers the ability to access to a knowledge
base of common problems and potential solutions.
Goal: Technology training programs will be offered on a regular basis including formal classes,
computer based training and one on one training as appropriate. LG KPA#2
Complete the preparation of training materials for classes to address the organizational
needs identified; schedule and provide at least one training opportunity for each class.
Continue to expand the use of the newly developed electronic training site for IT and other
employee training, providing a cost effective and convenient alternative to classroom
training when appropriate.
Goal: Further enhancements to recording/broadcast and audio/visual equipment to extend
reliable, appropriate and effective use. LG KPA#1
Re-evaluate the ITS role in building security systems at non City Hall locations upon
request of several departments who are lacking ongoing support and systems which are in
need of enhancements/upgrades.
Goal: Improved customer service to citizens through the use of GIS technology.
Emphasis will be placed on employee’s capture of details such as incident location, incident
type, incident status, date, caller information, caller comments, staff investigation
comments, staff time and other relevant information to create a complete picture of citizen
requests.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Goal: GIS integration with business systems to support information sharing across
organization. LG KPA#2
Continued prioritization of opportunities to utilize business intelligence tools to visually
present trends in city departments’ service delivery.
Improving business processes to ensure timely updates to the GIS information shared
across the organization, allowing end users to make informed decisions.
Goal: End-user computing technology standards, for both hardware and software, will be
maintained to optimize the procurement, utilization and management. LG KPA#4
Working under the direction of the purchasing effort to create a new copier/multifunction
contract, evaluate printer purchase options and policies to maximize the cost/benefit of
purchases and obtain consistent price discounts to the extent possible.
Develop a printer procurement policy to reduce printing costs throughout the City by
establishing standards based on needs, features, and basis of use prior to purchase.
Goal: Provide a computing environment which ensures the appropriate technology is available
in an effective manner. LG KPA#2
Continue to develop measures to ensure that all managed infrastructure assets are
evaluated to determine the necessary performance levels, availability requirements and
thresholds; develop and implement preventative maintenance plan in conjunction with
industry recommended standards.
Complete support model for wireless communications including a 3-year strategic plan that
serves as a roadmap for the maintenance of current wireless systems as well a growth
strategy in support of future needs including remote surveillance initiates and mobile
computing expansion.
Enhance new SAN environment by capitalizing on advanced features that may allow for
more efficient use of space through the elimination of redundant files, offloading of
archived data to lower cost disk, etc.
Complete the upgrade of backhaul providing network connectivity to select remote public
safety buildings from public wireless to fiber.
Goal: Evaluate and adapt to changing IT demands as a result of new mobile devices and
services. LG KPA#1
Revise City and IT policies and procedures related to the use of city and employee owned
mobile smart phones, seeking opportunities to improve information access while ensuring
appropriate levels of security and management of data.
Develop a strategy regarding the future of mobile web site services to meet an increasing
demand for access to internet information by mobile smartphone users. Evaluation will
consider the adaptation of existing web site for mobile users as well as the potential need
for custom and vendor provided mobile applications in the future.
Goal: Implement the Evolution (ERP) project
LG KPA#2
Finalize Phase I of Evolution, the Community Phase, which includes the migration of
existing financial and purchasing business processes to the new Lawson software system
which is scheduled to go live in the summer of 2012.
Continue to support the adoption of Phase II, the Customer Phase, which included the
transition of the Water Utility customer service and billing system to the new Advanced
Utility system which went live in the Spring of 2012.
Complete the design and conversion of Phase III, the Co-Workers Phase, including the
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migration of Human Resources, Payroll and employee benefits management solutions to
the Lawson software. Tentatively scheduled to Go Live in Early 2013.
Manage the Evolution project in an effective manner to address financial, change
management, technical, training and related issues through a strong partnership with all
involved parties. Maintain the targeted project schedule and respond to project issues and
change requirements in a timely and effective manner when necessary.
Prepare the City’s employees and technical environment for the changes necessary to
ensure the successful implementation of the new products and to ensure successful delivery
of new services and features being made available through the Evolution project.
Significant Changes/Initiatives:
A re-organization was done in FY12 which consolidated the organizational structure of ITS from three teams down to two. The GIS and Operations teams were combined under a single manager; eliminating the Operations Manager position. Supervisors of the Help Desk and Network Services workgroups are being implemented to oversee the daily activities of these key operational functions; under the direction of the Manager of Enterprise Technology Services.
Five key operational duties have been historically performed by temporary professional staff working a 40 hour per week schedule. Retaining qualified personnel in these roles is critical for ongoing IT operations. The budget includes a reallocation of temporary professional salaries for three of these positions to create full time positions for the current Application Analyst, Web Administrator and Audio/Visual Specialist. The Desktop Support and Help Desk Support temporary professional positions should be considered for conversion to full time positions in the future.
Windows 7 has become the standard operating system provided on new desktop computers by all manufactures starting in 2012. ITS has proceeded with a pending project to migrate all desktop computers to the updated operating system. Not all of the current 130+ city applications are able to operate under Windows 7. A proposed project would fund the mitigation tasks needed to address the required software upgrades or replacements necessary to ensure the required transition to Windows 7 can be completed for all City computers within a reasonable timeframe.
The Evolution ERP project continues to be the primary focus for the majority of ITS resources. Additional existing personnel have been reassigned to the project to ensure the successful completion. When the initial project has concluded, an assessment of resource needs and allocation will be conducted to address the pending project requests and additional enhancements identified during the Evolution implementation.
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Performance Measurements 2010 2011 2012 2013
Enterprise and Department Applications
Managed and Supported
110 113 120 125
Servers 55 63 68 68
Total Help Desk Calls
• Emergency
• High Priority
• Project Support
3102
2
185
181
3612
9
207
329
5100
9
250
333
4500
10
225
300
End User PC’s (Desktops/Laptops/In-Car) 675 660 650 650
Meetings Broadcast/Recorded 81 62 64 70
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Revenue FY11 FY12 FY12 FY13Actual Budget Projected Requested $ % $ %
ITS Overhead $2,196,837 $2,098,962 $2,098,962 $2,352,221 $253,259 12.1% $253,259 12.1%Department MERP Payments $490,668 $527,000 $527,000 $530,500 $3,500 0.7% $3,500 0.7%Expansion Project Funding $65,987 $400,000 $400,000 $223,500 ($176,500) -44.1% ($176,500) -44.1%Other Revenue $213,832 $1,000 $15,243 $649 ($351) -35.1% ($14,594) -95.7%Interest $13,181 $50,000 $20,000 $20,000 ($30,000) -60.0% $0 Department Total $2,980,505 $3,076,962 $3,061,205 $3,126,870 $49,908 1.6% $65,665 2.1%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $1,620,870 $1,678,344 $1,635,016 $1,837,970 $159,626 9.5% $202,954 12.4%
Supplies $34,172 $50,500 $16,850 $15,865 ($34,635) -68.6% ($985) -5.8%
Other Services $451,715 $295,175 $269,328 $261,778 ($33,397) -11.3% ($7,550) -2.8%
Maintenance & Repairs $420,480 $430,341 $430,341 $485,031 $54,690 12.7% $54,690 12.7%
Utilities $44,032 $41,641 $39,223 $36,587 ($5,054) -12.1% ($2,636) -6.7%
Fuel & Lubricant $1,061 $750 $750 $750 $0 0.0% $0 0.0%
Depreciation $368,081 $473,896 $473,896 $470,999 ($2,897) -0.6% ($2,897) -0.6%
Capital Projects $0 $0 $0 $379,333 $379,333 $379,333
Transfer Out -$159,043 -$245,000 -$245,000 -$140,000 $105,000 -42.9% $105,000 -42.9%
Other: Capital Assett - ITS $0 $31,177 $31,177 -$31,930 ($63,107) -202.4% ($63,107) -202.4%
Other: Transfers $2,362 $0 $0 $0 $0 #DIV/0! $0
Other: MERP Computer Supplies $356,979 $593,343 $593,343 $631,708 $38,365 6.5% $38,365 6.5%
Department Total $3,314,966 $4,031,887 $3,926,644 $3,948,636 ($83,795) -2.1% $21,448 0.5%
** Capital Project To be completed upon final FY13 Expansion Project Approval
Full Time Equivalents (FTE's)
Position Titles
Chief Technology Officer 1.00 1.00 1.00 1.0 -
Supervisor, Support Services 1.00 1.00 1.00 - (1.00) -100.0%
Manager, Enterprise Technology Services 1.00 1.00 1.00 1.0 -
GIS Senior Analyst 1.00 1.00 1.00 1.0 -
GIS Analyst 1.00 1.00 1.00 1.0 -
GIS Technician 2.00 2.00 2.00 2.0 -
Senior Network Administrator 1.00 1.00 1.00 1.0 -
Network Administrator 1.00 1.00 1.00 1.0 -
Support Specialist/Trainer 1.00 1.00 1.00 1.0 -
Applications Administrator 4.00 4.00 4.00 4.0 -
System Support Analyst 1.00 1.00 1.00 1.0 -
Communications Systems Admin 1.00 1.00 1.00 1.0 -
Manager, Project & Application Management 1.00 1.00 1.00 1.0 -
Project Manager 1.00 1.00 1.00 1.0 -
Applications Analyst 1.00 1.00 1.00 2.0 1.00 100.0%
Inventory and Records Specialist 1.00 1.00 1.00 1.0 -
Audio/Video Specialist - - - 1.0 1.00
Web Administrator - - - 1.0 1.00
-
Department Total 20.00 20.00 20.00 22.00 # 2.00 10.0%
Department Total Budget Request $ % $ %
Revenues $3,126,870 $49,908 1.6% $65,665 2.1%
Expenditures $3,948,636 ($83,795) -2.1% $21,448 0.5%
FTE's 22.00 2.00 10.0%
Information Technology Services (ITS)
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
ACTUAL Actual Budget Estimated Adopted Budget Budget Budget Budget Budget
Operating revenues:
Charges for Service 2,454,664 2,687,505 2,625,962 2,625,962 2,882,721 2,894,449.42 2,906,944.03 2,966,938.53 3,028,785.42 3,092,554.37
Other 8,535 213,832 1,000 15,243 649 1,000 1,000 1,000 1,000 1,000
Total operating revenues 2,463,199 2,901,337 2,626,962 2,641,205 2,883,370 2,895,449 2,907,944 2,967,939 3,029,785 3,093,554
Operating expenses
Personal services 1,505,289 1,620,871 1,678,344 1,635,016 1,837,971 1,874,730 1,912,225 1,950,470 1,989,479 2,029,268
Maintenance & repairs 407,258 420,480 430,341 430,341 485,031 460,000 435,000 456,750 479,588 503,567
Utilities 47,426 44,032 41,641 39,223 36,589 36,589 36,589 36,589 36,589 36,589
Fuel and Lubricants 745 1,061 750 750 750 750 750 750 750 750
Other 482,837 716,418 698,087 638,940 769,353 500,000 500,000 500,000 500,000 500,000
Capital Equipment 0 0 0 0 0
Depreciation 618,842 509,742 673,896 673,896 470,999 470,999 470,999 470,999 470,999 470,999
Total operating expenses 3,062,397 2,802,862 3,523,059 3,418,166 3,600,693 3,343,068 3,355,563 3,415,558 3,477,404 3,541,173
Operating income (loss) (599,198) 98,475 (896,097) (776,961) (717,323) (447,619) (447,619) (447,619) (447,619) (447,619)
Nonoperating income (expense):
Interest income 3,415 13,181 50,000 20,000 20,000 29,882 32,415 34,973 37,557 0
Gain (loss) on disposal of fixed assets 0 (34,311) 0 0 0 0 0 0 0 0
Transfers In 325,079 63,625 400,000 400,000 120,000 200,000 200,000 200,000 200,000 200,000
Total nonoperating income (expense) 328,494 42,495 450,000 420,000 140,000 229,882 232,415 234,973 237,557 200,000
Net income (loss) (270,704) 140,970 (446,097) (356,961) (577,323) (217,737) (215,204) (212,646) (210,062) (247,619)
Depreciation 618,842 509,742 673,896 673,896 470,999 470,999 470,999 470,999 470,999 470,999
Increase (decrease) in Cash 348,138 650,712 227,799 316,935 (106,324) 253,262 255,795 258,353 260,937 223,380
Cash at Beginning of Year 3,161,493 2,126,917 2,777,629 2,777,629 3,094,564 2,988,240 3,241,502 3,497,297 3,755,650 4,016,587
Unrestricted cash and investments at the end of the year 2,126,917 2,777,629 3,005,428 3,094,564 2,988,240 3,241,502 3,497,297 3,755,650 4,016,587 4,239,967
INFORMATION TECHNOLOGY SERVICES
FISCAL YEAR:
Statement of Cash Flow
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
ACTUAL Actual Budget Estimated Adopted Budget Budget Budget Budget Budget
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Operating Revenue & Expense and Year End Cash
Revenue Expense Year End Cash and Investments
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FLEET OPERATIONS FUND
The Fleet Operations Fund is an internal service fund. Internal service funds are used to account for the
financing on cost-reimbursement basis of goods or services provided by one department to other
departments within the same governmental organization.
The Fleet Operations Fund is comprised of two parts, first the Vehicle Replacement Program (VERP) which
provides motor vehicle fleet replacement services to the various City departments. All City motor vehicles
are now owned by this fund. The departments then leases or rent their vehicles at a rate that will provide
funds for the replacement of that particular piece of equipment at a scheduled future date. By charging a
yearly rate with a technology multiplier, over the life of the equipment, this system enables the City to
replace vehicles within efficient lifecycle time frame and not just when funds are available. This will
provide all departments with safe and efficient vehicles throughout the fiscal year while maintaining a
steady yearly payment at much lower rates than direct replacement cost. The fund also allows for the
ability to capture new technology allowing for lower fuel cost and reduced emissions output.
The second part of the Fleet Operations Fund is the overhead component. This fund account for the cost of
the daily operation which provides twenty four hour service to all using departments, Fleet Operations
provides all maintenance and repairs to over four hundred pieces of equipment, and our mission is to
provide the best service and staff by partnering with departments and vendors to effectively monitor and
ensure the most cost effective repair and replacement of vehicles and equipment. With effectively
monitoring repairs and maintenance schedules the Fleet Division is committed to providing the most cost
effective service while recognizing the value of the ever changing field and capitalizing on changing
technology. Overhead is charged to the departments on a weighted percentage of operational overhead
costs based on a three year average of the work order hours generated by the using department. The
established maintenance program has also yielded longer useful life and higher resale values.
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Fleet
FY13 Goals and Objectives
Division Overview:
Oversight and management of the city’s motor vehicle and equipment fleet, including administration of the Vehicle and
Equipment Replacement Program, motor pool, maintenance and repair services, acquisition and disposal of the city’s fleet
units.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Goal: Provide a cost-effective and efficient Vehicle Management program. LG KPA#4
Objective: Improve efficiencies of the VERP program.
Continue to measure optimal life cycles with various worksheet reports to determine
possible savings with increased or decreased life cycles.
Continue to monitor resale value to determine if increased lifecycles adversely effect the
yearly VERP payments.
Full Fleet Advisory Board involvement on evaluation and management of Fleets growth with
continued discussions on possible Fleet reductions.
Continue to monitor maintenance cost and cost per mile to determine if increased lifecycle
costs are adversely affected.
Goal: Green the Fleet where applicable and economical.
QoL KPA#4
Objective: Evaluate all new and current vehicles for Green and environmental improvements.
Enter into continual discussions with Fleet Advisory Board detailing areas of the fleet that
can utilize alternative fueled vehicles and that demonstrate fuel reductions strategies.
Actively involved with MARC and Kansas City Clean Cities to initiate efforts to promote the
use of electric vehicle and actively seek to bring electric vehicle plug in stations to the
metro area.
Measure vehicle selection and compare with current vehicles to evaluate the possibility of
lowering the overall Fleets Emissions and carbon foot print through normal replacement
cycles without increased acquisition cost.
92% of the Fleets on road Diesels vehicles are now ultra low emissions engines, Fleet will
continue to implement low emissions engines vehicles without increased acquisition cost.
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Goal: Continue to improve Employee efficiencies LG KPA#2
Objective: Evaluate Employee skill levels to determine needed improvements.
Pursue advancements toward additional employee’s certification levels which will help
determine technician’s level of expertise.
Monitor staff performance reports to determine deficient area in productivity and design
training to match those deficient areas.
Continue to work with area fleets in joint mechanic training reducing cost and travel time
Objective: Measure performance measurements for Fleet productivity.
Monthly monitoring of overall Fleet performance reports for information on trends and
needed improvements
Measure information derived from customer service surveys and implement changes
recognized to improve service levels to each using department
Monthly monitoring of department fuel reports and actively inform departments of
evaluation results and any noticeable trends in fuel usage that could result in fuel use
reductions.
Significant Changes/Initiatives:
Temporarily discontinued the use of Bio-Diesel due to cost and availability of the 5% blend. Recognized the use of any blends at 20% level would not work on the Fleets light and medium duty diesel engines due to wash down of the cylinder walls.
Continue with waste oil and antifreeze recycling that continues to eliminate disposal cost. Continue to recycle scrap metal generated during vehicle and equipment repairs eliminating waste
disposal. Continue to monitor the fuel management system for compatibility with the proposed new windows 7
operating system. Experienced costly repairs and downtime to the only shop heavy truck lift and have implemented a
quarterly inspection by an outside firm to monitor and evaluate the truck lift. This inspection will determine the lifts safety and estimated life of the equipment.
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Performance Measurements FY11 FY12 FY13
Average Miles per gallon total fleet 6.1 10.4 10.5
Average Total Cost per vehicle $5,194 $4,427 $4,500
Average Repair Cost per vehicle $1,158 $1,105 $1,100
Total Cost Per mile $1.63 $1.50 $1.30
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2009-10 2010-11 2012-2013 2013-14 2014-15 2015-16 2016-17 2017-18
ACTUAL Actual Budget Estimated Adopted Budget Budget Budget Budget Budget
Operating revenues:
Charges for Services 2,433,625 2,515,716 2,618,892 2,618,892 2,710,517 2,804,685 2,853,606 2,886,066 2,920,471 3,011,207
Other 820 10,097 8,500 9,859 1,545 1,545 1,545 1,545 1,545 1,545
Expansion 5,530
Total operating revenues 2,434,445 2,525,813 2,627,392 2,634,281 2,712,062 2,806,230 2,855,151 2,887,611 2,922,016 3,012,752
Operating expenses
Personal services 484,964 527,180 542,899 546,488 564,861 576,158 587,681 599,435 611,424 623,652
Maintenance & repairs 93,789 102,120 110,339 127,478 113,294 113,294 113,294 113,294 113,294 113,294
Utilities 48,919 45,584 37,436 36,562 38,535 38,535 38,535 38,535 38,535 38,535
Fuel and Lubricants 2,591 3,782 3,547 3,318 3,317 3,317 3,317 3,317 3,317 3,317
Miscellaneous 114,902 113,646 124,304 122,474 172,530 172,530 172,530 172,530 172,530 172,530
Depreciation 2,149,124 2,238,407 1,780,432 1,780,432 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216
Capital Asset Closeout 0 0 4,389,412 4,124,895 3,335,930 2,775,203 1,844,693 2,410,011 4,558,077 2,823,442
Total operating expenses 2,894,289 3,030,719 6,988,369 6,741,647 5,887,683 5,338,253 4,419,266 4,996,338 7,156,393 5,433,986
Operating income (loss) (459,844) (504,906) (4,360,977) (4,107,366) (3,175,621) (2,532,023) (1,564,115) (2,108,727) (4,234,377) (2,421,234)
Nonoperating income (expense):
Interest income 5,403 21,283 29,543 37,911 37,911 143,256 141,293 148,658 152,711 138,701
Transfers Out (1,748) 0 0 0 0 0 0 0 0 0
Transfers In 50,804 63,112 0 0 0 0 0 0 0 0
Total nonoperating income (expense) 54,459 84,395 29,543 37,911 37,911 143,256 141,293 148,658 152,711 138,701
Net income (loss) (405,385) (420,511) (4,331,434) (4,069,455) (3,137,710) (2,388,767) (1,422,822) (1,960,069) (4,081,666) (2,282,533)
Gain (loss) on Disposal of Fixed Assets 301,952 243,073 869,918 843,283 764,166 533,255 500,097 706,183 1,021,429 510,620
Non Cash - Depreciation 2,149,124 2,238,407 1,780,432 1,780,432 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216 1,659,216
Increase (decrease) in working capital 2,045,691 2,060,969 (1,681,084) (1,445,740) (714,328) (196,296) 736,491 405,330 (1,401,021) (112,697)
Retained earnings, beginning of year 12,378,989 14,424,680 16,485,649 16,485,649 15,039,909 14,325,581 14,129,285 14,865,776 15,271,105 13,870,084
14,424,680 16,485,649 14,804,565 15,039,909 14,325,581 14,129,285 14,865,776 15,271,105 13,870,084 13,757,387
2011-2012
FLEET OPERATIONS
FISCAL YEAR:
Statement of Cash Flow
Unrestricted cash and investments at the
end of the year
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
ACTUAL Actual Budget Estimated Adopted Budget Budget Budget Budget Budget
2009-10 2010-11 2011-2012 2012-2013 2013-14 2014-15 2015-16 2016-17 2017-18
Operating Revenue & Expense and Year End Cash
Revenue Expense Year End Cash and Investments
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CENTRAL BUILDING SERVICES FUND
Central Building Services (CBS) is an internal service fund comprised of five service functions: Capital
Project Management Services, Building Maintenance Services, Custodial Services, Utilities and General
Services including the Building Equipment Replacement Program (BERP). The City Architect manages CBS.
Capital Project Management Services focuses on new building project development such as the new
Indoor Firing Range/Training Facility for the Police Department, as well as building or site renovation
projects such as the renovation of the Police Department Detention Facility. The City Architect dedicates
75% of his time to provide design and construction oversight, while assisting the responsible department’s
project team from concept through completion.
The Building Maintenance Services staff includes 25% of the City Architects time as well as 2.25 FTEs. One
staff member is a heating, ventilation and air conditioning (HVAC) technician. The services provided
include routine maintenance, scheduled and unscheduled maintenance, repairs and general upkeep of
facilities throughout the City. Specifically, they are responsible for maintaining City Hall, City Hall Parking
Garage, all City fire stations, Animal Control, Public Works Maintenance Facility, Arnold Hall, Amtrak
Station and downtown restrooms. Most maintenance related on-call contracts are administered as part of
the services provided and includes elevator inspections, fire alarm inspections, window washing and carpet
cleaning. Duty hours are from 6:30 AM to 3:30 PM, Monday through Friday.
The Custodial Services staff includes 5.5 FTEs. The services typically include custodial and janitorial duties
including floor care, trash disposal, recycling and detail cleaning of staff offices, restrooms and public
spaces. Outside duties include snow and trash removal. 3 FTEs are assigned to City Hall/Parking Garage
who work 3rd shift hours from 11:00 PM to 7:30 AM, Sunday night through Thursday night. 1 FTE is also
assigned to City Hall/Parking Garage and 1 FTE is assigned to the Public Works Maintenance Facility and
Animal Control working from 9:00 AM to 5:30 PM, Monday through Friday. 0.5 FTE is assigned to Fire
Headquarters and the Municipal Court and works from 5:00AM to 9:00 AM.
The Utilities and General Services program includes budget administration of all utilities for City Hall and
Parking Garage. Specifically, natural gas, electricity, water/sewer and trash disposal is included. This
program also administers the landscaping Memo of Understandings(MOU) for City Hall, Public Works
Maintenance Facility and miscellaneous facilities.
The Building and Equipment Replacement Program (BERP) collects and administers individual department
BERP contributions. As replacement projects are scheduled for implementation, the City Architect will
assist with procuring bids and completing the work. The City Architect will also perform facility inspections
on an annual basis to evaluate BERP components.
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Central Business Services (CBS)
FY13 Goals and Objectives
Division Overview:
Capital Project Management Services ensures that the City Architect has certain responsibility for oversight of new
building projects, renovation of existing buildings, sitework and other brick and mortar facility type capital improvement
projects. Multiple projects proceed concurrently but in various phases of development. The City Architect also administers
the Building and Equipment Replacement Program (BERP) which provides funding for various capital improvement projects.
Major new building projects are identified individually and included in a general obligation bond approved by the citizens.
Other responsibilities include facility coordination at City Hall.
Facility Maintenance Services provides maintenance and repair for most City-owned facilities. Typically, the in-house
staff performs maintenance on HVAC and minor electrical repairs, major and minor building repairs, equipment repairs,
carpentry and furniture installation. This group also oversees maintenance performed utilizing on-call contracts such as
maintenance on electrical systems, elevators and window washing.
Custodial Services is responsible for daily, routine custodial work at most City facilities. Typically, the in-house staff
performs all tasks required to maintain clean, safe facilities including daily floor care, sanitation and replenishing paper
products while some services are provided by contracted services such as deep carpet cleaning.
Goals & Objectives:
LS360 or
CC Goal
Tie-in*
Capital Project Management Services Goal: Complete the design phase and begin the construction phase for the new Police Training
Facility/Firing Range and Detention Area improvements.
LG KPA #2
Objectives: Attend necessary meetings with the general contractor, design team and Police Department
staff.
Monitor the construction progress to ensure compliance with the contract documents.
Provide change order management to ensure total changes do not exceed 5% of the original contract amount as compared to 7.5% industry standard.
Goal: Investigate technology related to asset management options. LG KPA #2
Objectives: Participate in the ERP implementation project.
Begin to develop asset inventories.
Goal: Continue to investigate and implement lowering operating expenses City facilities. QoL KPA #4
Objectives: Implement City Sustainability Study relating to energy efficiency for City facilities and
incorporate affordable elements.
Incorporate sustainable building components into the new Police facilities.
Ensure quality while achieving maximum value for maintenance and custodial purchases
Facility Maintenance Services Goal: Continue to develop efficiencies of operation to increase customer service and value of
QoL KPA #4
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services provided.
Objectives: Continue to investigate and determine “best practices” related to facility maintenance.
Research and implement affordable sustainable replacement components or systems.
Program routine maintenance schedules for major building components into the ERP system.
Custodial Services Goal: Continue to develop efficiencies of operation to increase customer service and value of
services provided.
QoL KPA #4
Objectives: Refine current means and methods and implement necessary changes.
Continue implementation of custodial supplies inventory management
Significant Changes/Initiatives:
Design and construction for the new Police Training Facility and the Detention Facility improvements. This
project is fully funded by the November 2010 bond initiative. CBS overhead fee for providing oversight for both phases will be $45,000.
Continue to provide cost effective support services for all departments at City Hall and stand alone facilities. While the costs for most individual projects is under $5,000, $60,000 is budgeted for all facility maintenance and repairs.
Projects funded by the Building Equipment and Repair program will include pavement, roofing, sidewalk and brick paver repairs for city Hall, the Fire and Police departments in the total amount of $118,000.
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Performance Measurements FY11 FY12 FY13
Convert parking structure lighting from metal halide
lamps (HID) to LED lamps using existing fixture
housings.
0 10 25
Track City Hall utility costs per square foot in order
to identify savings opportunities. *Note: 7%
electrical costs removed due to parking structure
lighting.
$253,300 = $3.25/sf $248,400 = $3.18/sf $287,230 = 3.68/sf
Facility Maintenance work orders completed. 291 300 350
Continue conversion of supply inventory
management from existing spreadsheets to
computer data base format using vendor supplied
hand held scanners.
0% 80% 100%
*Note: 7% electrical costs removed due to parking structure lighting.
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
Revenue FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Overhead Payments $994,450 $1,079,852 $1,079,852 $1,154,440 $74,588 6.9% $74,588 6.9%
Berp Payments $137,834 $137,834 $137,834 $137,834 $0 $0
Other $182,305 $0 $0 $0 $0 $0
Interest Earned $3,526 $10,200 $10,200 $10,200 $0 $0
Department Total $1,318,115 $1,227,886 $1,227,886 $1,302,474 $74,588 6.1% $74,588 6.1%
Expenses FY11 FY12 FY12 FY13
Actual Budget Projected Requested $ % $ %
Personal Services $519,902 $493,427 $519,865 $556,377 $62,950 12.8% $36,512 7.0%
Supplies $19,688 $22,343 $24,856 $24,856 $2,513 11.2% $0
Other Services $83,924 $96,652 $95,672 $107,801 $11,149 11.5% $12,129 12.7%
Maintenance & Repairs $108,442 $95,555 $188,124 $101,534 $5,979 6.3% ($86,590) -46.0%
Utilities $265,778 $329,049 $262,440 $304,160 ($24,889) -7.6% $41,720 15.9%
Fuel & Lubricant $4,114 $7,125 $5,500 $5,900 ($1,225) -17.2% $400 7.3%
Depreciation $43,581 $42,276 $42,276 $57,280 $15,004 35.5% $15,004 35.5%
Capital Outlay $0 $204,300 $204,300 $118,000 ($86,300) -42.2% ($86,300) -42.2%
Transfers Out $0 $0 $0 $0 $0 $0
Department Total $1,045,429 $1,290,727 $1,343,033 $1,275,908 ($14,819) -1.1% ($67,125) -5.0%
Full Time Equivalents (FTE's)
Position Titles
City Architect 1.00 1.00 1.00 1.00 -
Central Building Services Supervisor 1.00 1.00 1.00 1.00 -
Lead Facility Maintenance Worker 0.00 0.00 0.00 0.00 -
Facility Maintenance Worker 2.00 1.00 1.00 1.25 0.25 25.0%
Lead Custodian 1.00 1.00 1.00 1.00 -
Custodian 4.50 4.50 4.50 4.50 -
-
-
Department Total 9.50 8.50 8.50 8.75 0.25 2.9%
Department Total Budget Request $ %
Revenues $1,302,474 $74,588 6.1%
Expenditures $1,275,908 ($14,819) -1.1%
FTE's 8.75 0.25 2.9%
Central Business Services
FY13 Department Budget Summary
Difference (FY12 Budget) Difference (FY12 Projected)
Difference (FY12 Budget) Difference (FY12 Projected)
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9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
ACTUAL Actual Budget Estimated Adopted Projected Projected Projected Projected Projected
Operating revenues:
Charges for Service 1,047,224 1,132,283 1,227,886 1,227,886 1,302,474 1,184,547 1,212,176 1,257,603 1,306,621 1,359,570
Other 0 182,303 0 0 0 0 0 0 0 0
Total operating revenues 1,047,224 1,314,586 1,227,886 1,227,886 1,302,474 1,184,547 1,212,176 1,257,603 1,306,621 1,359,570
Operating expenses
Personal services 513,937 519,903 493,427 519,865 571,567 582,998 594,658 606,551 618,683 631,056
Maintenance & repairs 105,015 108,442 95,555 188,124 101,534 101,534 101,534 101,534 101,534 101,534
Utilities 270,327 265,778 329,049 262,440 304,160 319,368 335,336 368,870 405,757 446,333
Depreciation 38,206 43,581 42,276 42,276 57,280 57,280 57,280 57,280 57,280 57,280
Other 147,860 107,726 126,120 126,028 123,367 123,367 123,367 123,367 123,367 123,367
Total operating expenses 1,075,345 1,045,430 1,086,427 1,138,733 1,157,908 1,184,547 1,212,176 1,257,603 1,306,621 1,359,570
Operating income (loss) (28,121) 269,156 141,459 89,153 144,566 0 0 0 0 0
Nonoperating income (expense):
Interest income (1,372) 3,526 0 23,802 15,868 9,771 9,486 10,483 9,654 9,072
Transfers Out 0 0 0 0 0 0 0 0 0 0
Transfers In 0 0 0 0 0 0 0 0 0 0
Gain (loss) on Disposal of Fixed Assets 0 0 0 0 0 0 0 0 0 0
Total nonoperating income (expense) (1,372) 3,526 0 23,802 15,868 9,771 9,486 10,483 9,654 9,072
Net income (loss) (29,493) 272,682 141,459 112,955 160,434 9,771 9,486 10,483 9,654 9,072
Non-cash expense - Depreciation 38,206 43,581 42,276 42,276 57,280 57,280 57,280 57,280 57,280 57,280
Capital outlay (75,601) (97,344) 0 0 (118,000) (150,000) (125,000) (125,000) (150,000) (175,000)
Increase (decrease) in assets & liabilities 13,467 3,856 0 0 0 0 0 0 0 0
Increase (decrease) in working capital (53,421) 222,775 183,735 155,231 99,714 (82,949) (58,234) (57,237) (83,066) (108,648)
Cash at Beginning of Year 624,035 570,614 793,389 793,389 948,620 1,048,333 965,385 907,151 849,914 766,848
570,614 793,389 977,124 948,620 1,048,333 965,385 907,151 849,914 766,848 658,200
Central Building Services
FISCAL YEAR:
Statement of Cash Flow
Unrestricted cash and investments at the end
of the year
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
ACTUAL Actual Budget Estimated Adopted Projected Projected Projected Projected Projected
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18
Operating Revenue & Expense and Year End Cash
Revenue Expense Year End Cash and Investments
237 | P a g e
9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
FY 2009 FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL ACTUAL BUDGET PROJECTED Adpoted
REVENUES:
Charges for services 44,892 62,828 33,377 34,075 34,075 45,982
Interest 860 258 510 802 241 404
Total Revenues 45,753$ 63,086$ 33,887$ 34,877$ 34,316$ 46,386$
Actual a/o 5/5/12
EXPENDITURES:
Claims 69,779 19,882 36,152 37,986 33,631 37,986
Other - - - - - -
Total Expenditures 69,779$ 19,882$ 36,152$ 37,986$ 33,631$ 37,986$
Excess of Revenues Over (Under)
Expenditures (24,026) 43,204 (2,265) (3,109) 685 8,400
Fund Balance, Beginning of Year 63,308$ 39,276$ 82,475$ 80,210$ 80,210$ 80,895$
Fund Balance, End of Year 39,276$ 82,475$ 80,210$ 77,102$ 80,895$ 89,296$
SHORT-TERM DISABILITY FUND YEAR BEGINNING JULY 1, 2012
FY 2012
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
Actual2010
Actual2011
Projected2012
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCEREVENUES
EXPENDITURES
FUND BALANCE
This fund was established to provide compensation to full-time City employees who are incapacitated and who have exhausted all paid
time, but are not yet eligible for long-term disability benefits. Beginning July 1, 2009 the short-term disability policy was updatedstating all earned time, including vacation and personal, must be exhausted before Short-term disability is available. The 2009-10
Actual claims of $19,882 represents the transition year, and it is anticipated claims will spike as paid time off is exhausted. The FiscalYear 2012-13 contribution rate of $50 per Full-time Employee experienced no change from the Fiscal Years 2010-11 or 2011-2012
contribution rate. Interest revenues have been estimated at an average rate of 1% for fiscal year 2010-11 and 0.5% for fiscal year2012-13. The target fund balance is 200% of paid claims.
238 | P a g e
9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
2006-07 2007-08 2008-09 FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET PROJECTED Adopted
Revenues:
Premiums 17,470 18,376$ 18,188$ 18,307$ 22,638$ 23,189$ 23,189$ 32,057
Interest 5,726 19,268 16,846 321 912 1,435 701 1,523
Total Revenues 23,196 37,644$ 35,034$ 18,628$ 23,550$ 24,624$ 23,890$ 33,580$
Expenditures:
Claims paid 9,662 2,221$ 21,431$ 33,106$ 15,015$ 27,972$ 12,612$ 27,972
Third Party Administrator Expense 1,740 1,740 1,740 1,740 1,740 1,740 1,740 1,740
Total Expenditures 11,402 3,961$ 23,171$ 34,846$ 16,755$ 29,712$ 14,352$ 29,712$
Excess of revenues over (under)
expenditures 11,794 33,683 11,863 (16,218) 6,795 (5,088) 9,538 3,868
Fund balance, beginning of year 94,825 106,619$ 140,302$ 152,165$ 135,947$ 142,742$ 142,742$ 152,280$
Fund balance, end of year 106,619 140,302$ 152,165$ 135,947$ 142,742$ 137,654$ 152,280$ 156,148$
UNEMPLOYMENT TRUST FUND
FY 2012
$-
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
Actual2011
Budget2012
Projected2012
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE
Revenues
Expenditures
Fund Balance
This fund was established to provide a self-insurance mechanism to fund liabilities related to unemployment claims filed by former City employees. Fiscal year
2012-13 maintains funding at $30 annually per employee and seasonal employees at $5 per month employed.
Interest has been calculated for fiscal year 2012-13 at 1% on the fund balance at the end of the preceding fiscal year.
239 | P a g e
9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
2008-09 FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL ACTUAL BUDGET PROJECTED Adopted
Revenues:
Refunds
Transfer in: General Fund - 10,485 75,000 75,000 75,000
Interest Income 42,587 2,795 5,883 1,333 522 818
Miscellaneous 39,918 - - - - -
Total Revenues 82,505$ 2,795$ 16,368$ 76,333$ 75,522$ 75,818$
Expenditures:
Transfers Out 0 0 0 0 0 0
Special Assessments 0 0 0 0 0 0
Transfer Out 0 0 0 0 0 0
Insurance Deductible - 76,130 120,898 73,130 45,976 73,130
Professional Fees 1,196 - - - - -
Enterprise Resource Planning (ERP) - - 1,500,000 - -
Total Expenditures 1,196$ 76,130$ 1,620,898$ 73,130$ 45,976$ 73,130$
Excess of Revenues Over (Under)
Expenditures 81,309 (73,335) (1,604,530) 3,203 29,546 2,688
Transfers:
Transfer In: Excess Worker's Comp Fund Balance 0 0 0 0 0 0
Fund Balance, Beginning of Year 1,648,791$ 1,730,100$ 1,656,765$ 52,235$ 52,235$ 81,781$
Fund Balance, End of Year 1,730,100$ 1,656,765$ 52,235$ 55,438$ 81,781$ 84,469$
INSURANCE TRUST FUND YEAR BEGINNING JULY 1, 2012
FY 2012
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
$2,000,000
Actual2009
Actual2010
Actual2011
Budget2012
Projected2012
Budget2013
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE Revenues
Expenditures
Fund Balance
This fund accounts for General Fund deductible expenses on liability insurance claims. In Fiscal Year 2010-2011, $1.5 millionwas transferred out to create an Enterprise Resource Planning (ERP) fund.
Beginning in the 2011-12 budget, the General Fund will transfer in $75,000 per year for insurance deductibles.
Interest revenues have been estimated at an average rate of 1% for Fiscal Year 2013.
240 | P a g e
9: Proprietary Funds City of Lee’s Summit Annual Budget FY13
FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL BUDGET PROJECTED Adopted
REVENUES:
Other Revenue/Refunds 14,099$ 8,220$ -$ 2,632$
Premiums 554,855 371,350 404,603 404,603$ 414,132
Interest 4,340 14,801 22,325 11,125$ 14,771
Transfers In - -
Total Revenues 573,294$ 394,371$ 426,928$ 418,360$ 428,903$
EXPENDITURES:
Claims and Expenses 258,256$ 361,444 462,894$ 462,894$ 462,894
Prior Year Claim Settlements (50,977) 146,480
Professional Fees and Administrative Costs 12,754 23,606 31,754 31,754$ 31,754
Insurance (Excess and State Fees) 155,220 144,845 200,000 135,983$ 135,983
Prior Period Adjustment
Total Expenditures 375,254$ 676,375$ 694,648$ 630,631$ 630,631$
Excess of Revenues Over (Under)
Expenditures 198,040 (282,004) (267,720) (212,271) (201,728)
Fund balances, Beginning of Year 1,773,338$ 1,971,378$ 1,689,374$ 1,689,374$ 1,477,103$
Fund balances, End of Year 1,971,378$ 1,689,374$ 1,421,654$ 1,477,103$ 1,275,375$
WORKERS COMPENSATION SELF-INSURANCE YEAR BEGINNING JULY 1, 2012
FY 2012
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Actual2010
Actual2011
Budget2012
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE
Revenue
Expenditures
Fund Balance
This fund was established to account for the monies necessary to self-insure the City's Workers Compensation claims. In January 2011, anactuarial analysis identified the following:
- Self-insured retentions (beginning fund balance): FY 10-11 $715,812 (discounted reserves at 90% confidence, Bornhuetter-Fergusontechnique*);- Funding (total revenues); discounted funding at 90% confidence); FY 10-11 $729,656, FY 11-12 $759,061, FY 12-13 $789,652
The continuing efforts to reduce frequency of claims and contain claim costs through negotiated discounts on medical expenses and using
modified duty return to work resulted in lower overall damages and claims expense.Included in expenses is a line item for prior year claimexpense. Professional Fees and Administrative Costs include state-required third party administrative fees and expenses for the discounted
medical health provider network. The Insurance expense line includes the state required Self-Insurer Bond, Excess Insurance coveragePremium, Worker's Comp Tax and the 2nd Injury Fund Surcharge.
Funding for upcoming and each year premiums (amounts assessed to departmental budgets) are adjusted to bring the fund balance in linewith the projected retentions. Premium amount is divided into departments based on prior year's percentage of use. Premiums for fiscal year2011-2012 increased $49,478 from the fiscal year 2010-2011 budget. No premium increase was budgeted for fiscal year 2012-2013. Interestrevenues have been estimated at an average rate of 1% for Fiscal Year 2012 and 1% for fiscal year 2013.
*Bornhuetter-Ferguson technique estimates ultimate losses using a combination of expected losses (payroll x expected loss cost) and lossdevelopment techniques
Section 10:Debt Service
242 | P a g e
10: Debt Service Funds City of Lee’s Summit Annual Budget FY13
DEBT SERVICE FUNDS
The city utilizes three funds to record the receipt and disbursement of monies used to repay principal
and interest charges on city issued debt. The following are the three funds used to record this activity:
General Obligation Bonds, Northeast Tax Increment Financing (TIF) District Infrastructure Improvement
Bonds, and Park Certificate of Participation (COP) Debt Fund.
The General Obligation Debt Service Fund is used to account for the annual retirement of bonds
issued from 2003 through 2010. Expenditures from this fund include the payment of interest and
fiscal agent charges plus the scheduled repayment of the principal balance. The ad valorem tax
on real and personal property provides the primary source of revenue to make these semiannual
payments. Interest income on investments of the reserve amounts provides the remainder of
revenue.
The Park COP Debt Service Fund was established to account for the issuance of COPs related to
Legacy Park, the Greenway Project, and the Senior Center. This fund receives the revenues
generated by the one-fourth cent "Parks & Soils" sales tax.
The Northeast Tax Increment Financing District Fund is where incremental property taxes (related to
the improvements made on the property after the TIF district was formed) received on the
designated parcels within the TIF district are used to make principal and interest payments on the
city’s debt issued to construct streets and sanitary sewers in the district.
The basis of accounting is the same for both budgeting and GAAP reporting purposes. This requires
that the modified accrual method bases, with the revenues being recorded when measurable and
available, and expenditures being recorded when the liability is incurred.
Revenues susceptible to accrual are sales taxes, economic activity taxes, property taxes and interest
revenue.
243 | P a g e
10: Debt Service Funds City of Lee’s Summit Annual Budget FY13
FY 2010 FY 2011 FY 2013
ACTUAL ACTUAL BUDGET PROJECTED Adopted
REVENUES:
Taxes (Net Bad Debt) 7,902,073$ 7,781,542$ 7,853,358$ 7,587,504$ 7,875,886$
Interest 10,316 36,487 64,180 60,321 64,180
Penalty/Interest 82,146 63,179 48,885 58,147 48,885
Refunds & Reimbursements
Total Revenues 7,994,535$ 7,881,208$ 7,966,423$ 7,705,972$ 7,988,951$
EXPENDITURES:
County Collection Fees 133,816$ 133,561$ 131,271$ 130,045$ 131,272$
Debt Service:
Principal Retirement 8,130,000 6,630,000 5,200,000 6,600,000 5,400,000
Interest & Fiscal Charges 1,141,268 1,195,776 908,375 1,079,180 908,375
Total Expenditures 9,405,084$ 7,959,337$ 6,239,646$ 7,809,225$ 6,439,647$
Excess of Revenues Over (Under)
Expenditures (1,410,549) (78,129) 1,726,777 (103,253) 1,549,304
Fund Balances, Beginning of Year 6,544,979$ 5,134,430$ 5,056,301$ 5,056,301$ 4,953,048$
Fund Balances, End of Year 5,134,430$ 5,056,301$ 6,783,078$ 4,953,048$ 6,502,352$
71,816 (265,854) 288,382
0.00922902 (0.03385227) 0.03800749
2009-10 Actual 2010-11 Budget 2010-11 Actual 2011-12 Actual 2012-13 Estimated
Per $100 Assessed Valuation 0.4697$ 0.4697$ 0.4697$ 0.4697$ 0.4697$
Assessed Valuation 1,655,032,644$ 1,691,947,638$ 1,654,009,573$ 1,620,849,484$ 1,627,170,797$
$ Growth (84,826,982)$ 36,914,994$ (1,023,071)$ (33,160,089)$ 6,321,313$
% Growth -4.88% 2.23% -0.06% -2.00% 0.39%
Allowance for Uncollectables 2.0% 2.0% 2.0% 2.0% 2.0%
GENERAL OBLIGATION DEBT SERVICE FUND YEAR BEGINNING JULY 1, 2012
FY 2012
DEBT SERVICE LEVY
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
Actual2010
Actual2011
Budget2012
Projected2012
Adopted2013
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE
Revenues
Expenditures
Fund Balance
The General Obligation Debt Service Fund is used to account for the annual debt service on General Obligation (GO) bonds issued by the City.
Expenditures from the fund include the payment of interest and fiscal agent charges plus the scheduled repayment of the principal balance.
The ad valorem tax on Real and Personal Property provides the primary source of revenue to make these annual payments. Interest income on
the reserve amounts provides the remainder of revenue.
$5,000,000 of debt was issued in both December 2009 and December 2010. Additional debt issuance is anticipated in FY 2011-12 as authorized
in the November 2007 election. $10,075,000 in bonds authorized but not yet issued will be issued over the next 2 years (not included in the
above projections). $37.4 million of new bonds were authorized on November 2, 2010 and are anticipated to be issued over the next 3 years
(also not included in the above projections). Interest Revenue has been calculated at an annual rate of 1% for Fiscal Year 2011-12 and 1.25%
for 2012-13.
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10: Debt Service Funds City of Lee’s Summit Annual Budget FY13
DEBT SERVICE REQUIREMENTS TO MATURITYGENERAL OBLIGATION BONDS
THOROUGHFARE STREET LIGHT SIDEWALK PUBLIC SAFETYIMPROVEMENT IMPROVEMENT IMPROVEMENT STREETSCAPE STORM WATER Radios & Design CITY HALL CURBS
DATED DATED DATED DATED DATED DATED DATED DATED6/1/11 12/1/10 12/1/10 9/1/03 12/1/10 6/1/11 9/1/03 6/1/11
2013 800,000 270,000 600,000 955,000 600,0002014 280,000 1,000,000 995,000 1,000,0002015 290,000 1,050,000 1,035,000 1,050,0002016 310,000 1,090,000 2,200,0002017 320,000 1,130,000 2,300,0002018 330,000 1,170,0002019 345,000 1,230,0002020 365,000 1,285,0002021 375,000 1,325,0002022 395,000 1,405,0002023 422,000 1,453,000
_______ _______ _______ _______
TOTAL $800,000 $0 $0 $3,702,000 $0 $2,650,000 $13,073,000 $7,150,000
Interest Rates 2.00%-3.00% 3.00% 3.00% 3.50%-3.75 2.00%-3.00% 2.00%-4.75% 2.00%-3.00%
PAYMENTSDURING FY PRINCIPAL INTEREST TOTAL BALANCE @6/30
2012 6,600,000 1,078,542 7,678,542 27,375,0002013 3,225,000 1,015,375 4,240,375 24,150,0002014 3,275,000 906,375 4,181,375 20,875,0002015 3,425,000 795,375 4,220,375 17,450,0002016 3,600,000 700,375 4,300,375 13,850,0002017 3,750,000 598,625 4,348,625 10,100,0002018 1,500,000 467,275 1,967,275 8,600,0002019 1,575,000 401,650 1,976,650 7,025,0002020 1,650,000 330,775 1,980,775 5,375,0002021 1,700,000 254,463 1,954,463 3,675,0002022 1,800,000 174,563 1,974,563 1,875,0002023 1,875,000 89,063 1,964,063 0
TOTAL $33,975,000 $6,812,454 $40,787,454
FOR ALL GENERAL OBLIGATION BONDS
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10: Debt Service Funds City of Lee’s Summit Annual Budget FY13
Program Funded by Debt
Road Improvement - Tudor Road 2011 600,000
Total 27,375,000
Sidewalk and Curbs 2011 7,150,000
Road Improvement - Strother Road 2011 200,000
Downtown Streets and Streetscape 2003 3,702,000
Public Safety - Police Radios 2011 2,650,000
General Obligation Debt
Year issued Amount of Debt Outstanding
City Hall 2003 $13,073,000
City Hall
48%
Downtown
Streets and
Streetscape
13%
Public Safety -
Police Radios
10%
Sidewalk and
Curbs
26%
Road
Improvement -
Strother Road
1%
Road
Improvement -
Tudor Road
2%
General Obligation Debt by Type
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10: Debt Service Funds City of Lee’s Summit Annual Budget FY13
City of Lee's Summit, MissouriComputation of Legal Debt Margin
June 30, 2012
General Obligation BondsOrdinary Additional Total
(1) (2)
Assessed Valuation (January 1, 2011) $1,598,171,426
Constitutional debt limit $ 159,817,143 159,817,143 319,634,286
General Obligation bonds payableincludes authorized but unissued 22,798,000 40,057,000 62,855,000Less: Cash and Securities Available for Retirement 2,142,226 3,763,977 5,906,203Bonds Payable less Available Funds 20,655,774 36,293,023 56,948,797
LEGAL DEBT MARGIN $ 139,161,369 123,524,119 262,685,489
NOTES: (1) Article VI, Sections 26 (b) and (c) of the State Constitution permits theCity, by vote of two-thirds of the voting electorate, to incur an indebted-ness for City purposes not to exceed 10% of the taxable tangible propertytherein as shown by the last completed assessment.
(2) Article IV, Sections 26(d) and (e) of the State Constitution providesthat the City may become indebted not exceeding in the aggregate an additional 10% for the purpose of acquiring rights-of-way, constructing, extending and improving streets and avenues and/or sanitary or storm systems, and purchasing or constructing waterworks, electric or otherlight plants, provided that the total general obligation indebtedness of theCity does not exceed 20% of the assessed valuation.
(3) The total assessed valuation shown above does not include stateassessed railroad and utility properties.
Additional
11%
Debt Margin
82%
Ordinary
7%
Legal Debt Margin
June 30, 2011
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10: Debt Service Funds City of Lee’s Summit Annual Budget FY13
FY 2010 FY 2011 FY 2013ACTUAL ACTUAL BUDGET PROJECTED Adopted
Revenues:Sales Taxes 2,862,358$ 3,056,886$ 3,124,792$ 3,213,407$ 3,124,792$ Economic Activity Taxes (EATS) (331,991) (377,262) (398,870) (397,630) (398,870)Interest 1,849 3,837 6,401$ 6,401 6,401Transfers In 0 0 504,984 505,794 0
Total Revenues 2,532,216$ 2,683,461$ 3,237,307$ 3,327,972$ 2,732,323$
Expenditures:Transfer to Gamber Ctr 023 175,000$ 157,500$ 175,000$ 175,000$ 175,000Transfer to General Fund 001 0 0 1,000,000 1,000,000 750,000Transfer to Fund 054 0 0 161,250 161,250 161,250Transfer to Fund 057 500,000 0 0 0Debt Service: 0 0 - 0 0
Principal Retirement 1,465,000 1,650,000 1,050,000 1,050,000 1,390,000Interest & Fiscal Charges 677,380 614,763 544,638 544,638 500,013
Total Expenditures 2,817,380$ 2,422,263$ 2,930,888$ 2,930,888$ 2,976,263$
Excess of Revenues Over (Under)Expenditures (285,164) 261,198 306,419 397,085 (243,940)
Fund Balances, Beginning of Year 843,278$ 843,278$ 843,278$ 1,104,476$ 1,501,561$
Fund Balances, End of Year 558,115$ 1,104,476$ 1,149,697$ 1,501,561$ 1,257,621$
PARK CERTIFICATE OF PARTICIPATIONDEBT SERVICE FUND
YEAR BEGINNING JULY 1, 2012
FY 2012
$-
$750,000
$1,500,000
$2,250,000
$3,000,000
$3,750,000
Actual2010
Actual2011
Budget2012
Projected2012
Adopted2013
FISCAL YEAR
REVENUES, EXPENDITURES & FUND BALANCE Revenues
Expenditures
Fund Balance
The Park Certificate of Participation (COP) Debt Service Fund was established to account for the issuance of debt related to the acquisition of
land and development of Legacy Park and Greenway Projects. This fund receives the revenues generated by the 1/4 cent "Parks & Soils" sales
tax. This sales tax was reduced from 3/8 cent to 1/4 cent in April 2008 as approved by the voters.
In 2006, the City issued debt relating to the new plan for the parks system, "Legacy for Tomorrow and Beyond." The amount of money
required for debt service on the 2006 COPs during the current fiscal year is retained in this fund, and monies in excess of that amount may be
transferred to the city park construction funds.
Interest earnings are calculated at 1% for Fiscal Year 2011-12 and 1.25% for 2012-13, based on the retention in this fund of only the monies
required for the current year's debt service with all additional amounts being transferred to the City Park Fund 057.
Appendix
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Glossary of Common Terms
Accrual Accounting: A method of accounting
that recognizes the financial effect of
transactions, events and inters fund
activities when they occur, regardless of
the timing of related cash flows.
Amortization: 1) A reduction of debt by means
of periodic payments sufficient to meet
current interest and liquidate the debt at
maturity. 2) Provision for the
extinguishment of a debt by means of a
debt service fund. 3) Accounting for
expenses or charges as they apply rather
than as they are paid.
Arbitrage: Arbitrage is the difference (profit)
earned from investing low- yielding tax-
exempt bond proceeds in higher yielding
taxable securities.
Assessments: Assessments are charges in the
nature of taxes upon property owners to
pay the costs of facilities or improvements
that benefit the property owned. Payment
of the amount assessed (together with
interest if not paid upon assessment) is
secured by a direct fixed lien on the
property. The assessed payments are
either used directly to pay the costs of the
facilities or improvements or, if paid over
time, are used to repay bonds issued to
finance such costs. “Special assessment”
financing proceeds are used for
improvements relating to the property,
such as sidewalks, streets, gutters, sewers
and water systems.
Assessed Valuation or [AV]: The valuation
placed on real estate or other property
by a government for the purpose of
levying taxes.
Auditing: Pre-Audit: Posting year-end closing
entries, preparing preliminary financial
statements and assembling supporting
documents for review by outside auditors.
Auditing: Post-Audit: Posting audit
adjustments and preparing the annual
financial report.
Audit Report: The report prepared by an
auditor covering the audit or investigation
of an entity’s financial position for a given
period of time. As a general rule, the
report should include a) a statement of the
scope of the audit; b) explanatory
comments concerning exceptions from
generally accepted auditing standards; c)
opinions; d) explanatory comments
concerning verification procedures; e)
financial statements and schedules; and f)
statistical tables, supplementary
comments and recommendations. The
auditor’s signature follows item c) or d).
Authority: A governmental unit or public
agency created to perform a single
function or a restricted group of related
activities. Usually such units are financed
from service charges, fees and tolls, but in
instances they also have taxing powers.
An authority may be completely
independent of other governmental units,
or in some cases it may be partially
dependent upon other governments for its
creation, its financing or the exercise of
certain powers.
Balanced Budget: Annual financial plan in which
expenses do not exceed revenues.
Bond Counsel: Legal firm hired to advise the
Issuer regarding the legal and tax assurance
to the bond purchaser that the bond was
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legally issued and is aspects of the sale. Bond
counsel writes the legal opinion for the bond
issue. This lawyer, in theory, represents the
ultimate bond purchaser. The Bond opinion
provides tax-exempt. Generally responsible
for producing the legal documents required
for the sale.
Bond Election or Bond Referendum: A process
whereby the qualified voters of a
governmental unit are given the
opportunity to approve or disapprove a
proposed issue of municipal securities. An
election is most commonly required in
connection with general obligation bonds.
Requirements for voter approval may be
imposed by constitution, statute, or local
ordinance.
Bond Fiscal Year: The 12-month accounting
period, established under some bond
contracts, used in connection with and issue
of municipal securities. Principal and
interest payments are scheduled in
accordance with the bond fiscal year. The
bond fiscal year may not necessarily coincide
with the issuing agency’s own fiscal year,
and may be established in order to take full
advantage of the scheduled cash flow of
projected pledged revenues. (See also Fiscal
Year).
Bond Proceeds: The money paid to the
issuer by the purchaser or underwriter
of a new issue of municipal securities.
These monies are used to finance the
project or purposed for which the
securities were issued and to pay certain
costs of issuance as may be provided in
the bond contract.
Budget (Operation): A plan of financial
operation embodying an estimate of
proposed expenditures for a given period
and the proposed means of financing them.
Used without any modifier, the term usually
indicates a financial plan for a single fiscal
year. The term “budget” is used in tow
senses in practice. Sometimes it designates
the financial plan presented to the
appropriating body for adoption and
sometimes the plan finally approved by that
body. It is usually necessary to specify
whether the budget under consideration is
preliminary and tentative or whether it has
been approved by the appropriating body.
Callable Bond: A bond which the issuer is
permitted or required to redeem before
the stated maturity date at a specified
price, usually at or above par, by giving
notice of redemption in a manner specified
in the bond contract.
Call Date: The date on which a bond may be
redeemed before maturity at the option of
the Issuer.
Call Feature (Redemption Feature): Enables
the Issuer to pay off “redeem” a bond prior
to its maturity date. The “call date” is the
earliest date the bond may be redeemed
“called”. Usually a premium is paid for the
earliest call dates.
Capital Assets: Assets of significant value
and having a useful life of several years.
Capital Assets are also called Fixed
Assets.
Capital Improvement Program [CIP]: A plan of
proposed capital expenditures and the
means of financing them. The capital
budget is usually adopted as part of the
complete annual budget which includes
both operations and capital outlays. The
capital budgets should be based on a
capital improvement program [CIP].
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Capital Outlays: Expenditures for the
acquisition of capital assets.
Capital Projects: Projects that purchase or
construct capital assets. Typically a capital
project encompasses a purchase of land
and/or the construction of a building or
facility.
Cash Basis: The method of accounting under
which revenues are recorded when received
and expenditures are recorded when paid.
Cash-Flow Budget (Cash Budget): A projection
or the cash receipts and disbursements
anticipated during given period. Typically,
this projection covers a year and is broken
down into separate projections for each
month, week and/or day during the year.
Cash-Flow Financing: A financing in which the
proceeds of the issue are used to pay
current expenses of the issuer when the
issuer’s current income is temporarily
insufficient for that purpose. Also,
sometimes called TRANS, TANS, or RANS
(tax and revenue anticipation notes). The
issue is customarily scheduled to be repaid
when current income exceeds current
expenses. The issue typically has a term of
one year or less.
Cash Management: Tracking and forecasting
cash flow, and working with investment
personnel to develop an investment plan.
Maintaining cash accounts and controlling
their disposition. Coordinating and
controlling bank accounts.
Certificate of Deposit or CD: A negotiable or
non-negotiable receipt for moneys
deposited in a bank or other financial
institution for a specified period at a
specified rate of interest.
Certificate of Participation [COP]: A certificate
showing participation through ownership
of a “share” of lease payments or lease-
purchase agreement. Usually made
between a municipality and an equipment
vendor. While these certificates are similar
to bonds, they are secured solely by the
lease or rental revenues accruing to the
municipality/agency issuing the certificates
have maturities and are paid in a manner
parallel to the process involved in the
execution and administration of bonds.
Competitive Bid or Competitive Bidding: A
method of submitting proposals to
purchase a new issue of bonds by which
the bonds are awarded to the
underwriting syndicate presenting the
best bid according to stipulated criteria
set forth in the notice of sale.
Cost Accounting: Accounting which
assembles and records all costs incurred
to carry out a particular activity or to
deliver a particular service.
Costs of Issuance: The expenses associated with
the sale of new issue of municipal securities,
including such items as underwriter’s
spread, printing, legal fees and rating costs.
Covenant or Bond Covenant: The issuer’s
enforceable promise to do or refrain from
doing some act. With respect to municipal
bonds, covenants are generally stated in the
bond contract.
Debt: An obligation resulting from the
borrowing of money or from the purchase
of goods and services. Debt of
governmental units include bonds, time
warrants, notes, and floating debt.
Debt Limit: The maximum amount of debt
which an issuer of municipal securities is
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permitted to uncurl under constitutional,
statutory or charter provisions. The
limitation is usually a percentage of
assessed valuation and may be fixed upon
either gross or net debt.
Debt Ratios: Comparative statistics showing the
relationship between the issuer’s
outstanding debt and such factors as its tax
base, income or population. Such ratios are
often used in the process of determining
credit quality of an issue, especially in the
case of general obligation bonds.
Debt Service: The amount of money necessary
to pay interest on an outstanding debt, the
serial meteorites of principal for serial
bonds and the required contributions to an
amortization of sinking fund for term bonds.
Debt Service Fund: A fund established to
account for the payment of interest and
principal on all general obligation debt.
Debt Service Schedule: A table listing the
annual payments necessary to meet debt
service requirements over the period of
time the bonds are to be outstanding.
Defeasance: Termination of the rights and
interests of the bondholders and of their
lien on the pledged revenues in accordance
with the terms of the bond contract for the
prior issue of bonds. Defeasance usually
occurs in connection with the refunding of
an outstanding issue before the final
payment, or provision for future payment,
of principal and interest on a prior issue.
Delinquent Taxes: Taxes remaining unpaid
on and after the date on which a penalty
for non-payment is attached.
Depreciation: 1) Expiration of the service life of
capital assets attributable to wear and tare,
deterioration, action of the physical
elements, inadequacy or obsolescence. 2)
That portion of the cost of a capital asset
that is charged as an expense during a
particular period.
Direct Debt: The debt for which the issuing
unit has sole responsibility.
Disbursements: Recording accounts payable,
reviewing invoices and supporting
documents, and making payments to
vendors.
Encumbrances: Obligations in the form of
purchase orders, contracts or salary
commitments which are chargeable to an
appropriation and for which a part of the
appropriation is reserved.
Enterprise Activity: A revenue- generating
project or business which supplies funds
necessary to pay debt service or bonds
issued to finance the facility. The debts of
such projects are self-liquidating when the
projects earn sufficient moneys to cover all
debt service and other requirements
imposed under the bond contract.
Enterprise Debt: Debt which is to be retired
primarily from the earnings of publicly
owned and operated enterprises.
Enterprise Fund Accounting: Accounting used
for government operations that are
financed and operated in a manner similar
to business enterprises and for which
preparation of an income statement is
desirable.
Expenditures: Where accounts are kept on the
accrual or modified accrual basis of
accounting, the cost of goods received or
services rendered whether cash payments
have been made or not. where accounts
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are kept on a cash basis, expenditures are
recognized only when the cash payments
for the above purposed are made.
Expense: Charges incurred (whether paid
immediately or unpaid) for operations,
maintenance, interest or other charges.
Feasibility Study: A report of the financial
practicality of a proposed project and
financing thereof, which may include
estimated of revenues that will be
generated and a revenue of the physical
operating, economic or engineering aspects
of the proposed project.
Federal National Mortgage Association (FNMA)
or Fannie Mae): One of the two presently
existing corporations which formerly
comprised the FNMA. As it currently exists,
FNMA is a government- sponsored private
corporation authorized to purchase and sell
mortgages and to otherwise facilitate the
orderly operation of a secondary market for
home mortgages.
Financial Advisor or Consultant: With respect to
a new issue of municipal bonds, a
consultant who advises the issuer on
matters pertinent to the issue, such as
structure, timing, marketing, fairness of
pricing, terms and bond ratings. Can provide
cash management services and can serve as
an agent for the issuer during the pricing of
bonds during a negotiated sale.
Fiscal Agent: An agent (usually and
incorporated bank or trust company)
designated by a government to act for it in
any of several capacities in the sale,
administration and payment of bonds and
coupons.
Fiscal Policy: a government’s policy relating to
budgeting of expenditures and revenues.
Fiscal Year: A 12-month period of time to which
the annual budget applies and at the end of
which a governmental unit determines its
financial position and the results of its
operations.
Fixed Asset Management: Tagging and
preparing asset ledgers for plant, facilities,
and equipment; recording changes in asset
status; and conducting periodic inventories
of assets.
Full Disclosure: Providing accurate and
complete information material to a bond
issue, which a potential investor would be
likely to consider important in deciding
whether to invest. Material facts that
enable the investor to evaluate the credit
quality of an issue.
Full Faith and Credit: A pledge of the general
taxing power for the payment of debt
obligation. Bonds carrying such pledges
are usually referred to as general
obligation bonds or full faith and credit
bonds.
Full Time Equivalents [FTE]: Equal to one
person based on a 2080 hours a year.
Fund: An independent fiscal an accounting
entity with a self- balancing set of accounts
recording cash and/or other resources
together with all related liabilities,
obligations, reserves, and equities which
are segregated for the purpose of carrying
on specific activities or attaining certain
objectives.
Fund Balance: The excess of the assets of a
fund over its liabilities, reserves, and
carryover.
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General Fund: The largest governmental
fund, the General Fund accounts for
most of the financial resources of the
general government. General Fund
revenues include property taxes,
licenses and permits, local taxes,
service charges, and other types of
revenue. This fund usually includes
most of the basic operating services,
such as fire and police protection,
finance, planning, codes
administration, public works and
general administration.
General Long-term debt: Long-term debt
legally payable from general revenues and
backed by the full faith and credit of a
governmental unit.
General Obligation Bonds [GO BONDS]: Bonds
which are secured by the full faith and
credit of the issuer. General Obligation
bonds issued by local units of government
are secured by a pledge of the issuer’s ad
valorem taxing power.
General Property Tax: The tax usually levied on
real and personal property. This tax is
typically levied locally.
Generally Accepted Accounting Principles
[GAAP]: GAAP is a way of reporting. GAAP
reporting will enable your government
through the use of proper funds, to present
more informative
Goal: A statement of broad direction,
purpose or intent based on the needs of
the community. A goal is general and
timeless.
Governmental Accounting Standards Board
[GASB]: A standard-setting body, associated
with the Financial Accounting Foundation
and comparable to the Financial Accounting
Standards Board, which prescribes standard
accounting practices for governmental units
in maintaining their financial records and
releasing financial data to the public.
Governmental National Mortgage Association
[GNMA or Ginnie Mae]: One of two
corporations formerly comprising the FNMA.
GMNA is an agency of the Federal
Department of Housing and Urban
Development empowered to provide special
assistance in financing home mortgages and
is responsible for management and
liquidation of federally owned mortgage
portfolios. Its liquidation functions involve
the issuance of participation certificates
representing beneficial interest in future
payments on a pool of mortgages.
Grant: A contribution of assets (usually cash) by
on governmental unit or other organization
to another. Typically, their contributions are
made to local governments from state and
federal governments and made for specified
purposes.
Grants Management: Recording grants-
related transactions in keeping with grant
regulations, and preparing financial
reports for grantor agencies.
Gross Bonded Debt: The sum of all General
Obligation Debt. Also known as Direct
Debt.
Internal Audit: Reviewing financial
transactions in both the finance
department and in operating
departments for compliance with local
policy and generally accepted accounting
principles.
Internal Control: A plan of organization for
purchasing, accounting, and other financial
activities which, among other things,
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provides for separation of duties, proper
authorization from responsible officials in
processing of a transaction and the
arrangement of records and procedures to
facilitate effective control.
Internal Service Fund: Funds used to account
for the financing of goods or services
provided by one department or agency to
other departments of a government on a
cost- reimbursement basis.
Investment management: Determining
amounts and types of investments to be
made, securing quotes from financial
markets, and apportioning interest
earned to the proper funds.
Investment of Proceeds: The investment of
proceeds and other moneys relating to
an issue is typically governed by state
law and by the Indenture or Bond
Resolution.
Inventory: Maintaining custody and records
of supplies held in stock for future
consumption.
Level Debt Service: An arrangement of serial
maturities in which the amount of principal
maturing increases at approximately the
same rate as the amount of interest
declines, resulting in substantially equal
annual debt service payments over the life
of the bonds.
Levy: (verb) To impose taxes, special
assessments, or service charges for the
support of government activities. (noun)
The total amount of taxes, special
assessments or service charges imposed by
a governmental unit.
Liability: Debt or other legal obligations arising
out of transactions in the past which must
be liquidated, renewed or refunded at some
future date. Note: This term does not
include encumbrances.
Liquidity: The ability to convert an investment
to cash promptly with minimum risk to
principal or accrued interest.
Long-Term Debt: Debt with a maturity of more
than one year after date of issuance.
Management Information Systems [MIS]:
Management Information Systems is an
internal service department that provides
computer and telecommunications needs
to the other City Departments.
Management Information Systems Equipment
Replacement Program [MERP]: The user
departments will pay a rental or lease
charge that will provide funds for
replacement of MIS equipment at a
scheduled future date. The rental rate also
includes routine maintenance service much
like a commercial leasing company.
Modified Accrual Basis: The basis of accounting
under which expenditures other than
accrued interest on general long-term debt
are recorded at the time liabilities are
incurred and revenues are recorded when
received in cash and/or available revenues
which should be accrued to reflect properly
the taxes levied and revenue earned.
Moody’s Investors Service: An
independent service subsidiary of Dun
& Bradstreet Crop., based in New York
City, which provides ratings for
municipal bonds and other financial
information to investors.
Municipal Securities Rule Making Board: An
independent, self- regulatory organization
established by Congress in 1975 having
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general rule making authority over
municipal securities market participants
(generally, brokers and dealers).
Negotiated Sale: The sale of a new issue of
municipal securities by an issuer through
an exclusive agreement with an
underwriter or underwriting syndicate
selected by the issuer.
Net Direct Debt: With respect to any given
Issuer the amount of all outstanding
debt of such Issuer (Direct Debt), less the
sum of any amounts accumulated in
sinking funds for such debt and the
amount of such debt that is self-
supporting.
New Issue: An issue of securities which is
purchased from the issuer and offered to
investors, usually on a “when issued” basis,
for the first times.
Non-Callable Bond: A bond that cannot be
redeemed at the issuer’s option before its
stated maturity date.
Object of Expenditure: Expenditure
classifications based upon the types or
categories of goods and services
purchased.
Objective: Something to be accomplished in a
specific, well defined, and measurable
terms, and that is achievable within a
specific time frame.
Outstanding: In general as used with respect
to the principal of an issue, remaining
unpaid.
Pay-As-You-Go Basis: A term used to describe
the financial policy of a governmental unit
which finances all of its capital outlay from
current revenues rather than by borrowing.
Paying Agent: The entity responsible for
transmitting payments of interest and
principal from an issuer of municipal
securities to the security holders. The
paying agent is usually a bank and generally
provides reconciliation of the securities and
coupons paid and similar services.
Payment Date: The date on which interest, or
principal and interest, is payable.
Payroll: Generating employee paychecks,
deducting and transmitting taxes and
other payments, administering insurance
and other benefits, and generating
required reports.
Pension Administration: Managing
contributions to pension accounts,
maintaining records of individual
employees’ account balance, making
investments on behalf of pension funds, and
disbursing retirement income.
Per Capita Debt: The amount of an issuing
municipality’s debt outstanding divided by
the population residing in the municipality.
Pledged Revenues: The monies obligated for
the payment of debt service and other
deposits required by bond contract.
Policy Analysis and Research: Evaluation of
policy options and recommending policies
on revenue generation, financial
administration, and financial aspects of
operating policies and activities.
Premium Call: A redemption provision which
permits the issuer to call securities at a
price above par.
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Principal (in relation to bond issuance): The
face amount or par value of a security
payable on the maturity date.
Proceeds/Original Proceeds/Gross Proceeds:
The amount paid to the issuer by the first
purchaser of a new issue. Gross Proceeds
refers to all of the moneys relating to an
issue which are subject to Arbitrage
limitations and Rebate under the internal
Revenue Code.
Public Offering: The sale of bonds to the
general public.
Purchasing: Determining source and price of
goods and services requisitioned by
operating departments; authorizing and
monitoring purchases.
Rating Agencies: The organizations which
provide publicly available ratings of the
credit quality of securities issuers.
Rebate: To pay the United States government
amounts earned from the investment of
gross proceeds at a yield in excess of the
yield on the issue.
Redemption: A transaction in which the
issuer returns the principal amount
represented by an outstanding security.
Refunding: A procedure whereby an issuer
refinances an outstanding bond issue by
issuing new bonds.
Refunding Bond: A bond issued to retire a
bond already outstanding.
Registered Bond: A bond whose owner is
designated on records maintained for
this purpose by registrar, the ownership
of which cannot be transferred without
the registrar recording the transfer on
these records.
Revenue Bond: A bond which is payable from a
specific source of revenue and issuer with
taxing power is not pledged. Revenue Bonds
are payable from identified sources of
revenue, and do not permit the bondholders
to compel taxation or legislative
appropriation of funds not pledged for
payment of debt service. Generally, no voter
approval is required prior to issuance of such
obligations.
Revenue Collections: Billing, collecting, and
posting revenues from user fees, licenses,
fines, etc. Receiving and posting revenue
from tax bills; collecting overdue bills.
Providing technical support and control to
operating departments which collect such
revenue.
Revenue Estimate: A formal estimate of how
much revenue will be earned from a
specific revenue source for some future
period, usually a future fiscal year.
Revenue Fund: A fund established by the bond
contract of a revenue bond issue into which
all gross revenues from the financed
project are initially placed and from which
the monies for all funds are drawn.
Risk Management: Making determination of
issuance coverage, administering payments
to insurance companies and administrative
services providers; determining and
financing liability for self-insured risks.
Serial Bonds: Bonds of an issue which are
payable as to principal in amounts due at
successive regular intervals, generally annual
or semiannual and generally in the early
years of the term of the issue.
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Special Assessment: A charge imposed against
property in a particular locality because
that property receives a special benefit by
virtue of some public improvement,
separate and apart from the general
benefit accruing to the public at large.
Special Assessments must be apportioned
according to the value of the benefit
received, rather than the cost of the
improvement, and may not exceed the
value of such benefit or the cost of the
improvement, whichever is less.
System Development Charge: A reimbursement
fee, an improvement fee or a combination
thereof assessed or collected at the time of
increased usage of a capital improvement or
issuance of a development permit, building
permit or connections to the capital
improvement. This charge includes that
portion of a sewer or water system
connection that is greater than the amount
necessary to reimburse the unit of local
government for its average cost of
inspecting and installing connections with
water and sewer facilities.
Tax or Taxes: Compulsory charges levied by a
governmental unit for the purpose of raising
revenue. Tax revenues are used to pay for
services or improvements provided for the
general public benefit.
Tax Anticipation Notes [TANS]: Notes issued in
anticipation of collection of taxes usually
retirable only from tax collections, and
frequently only from the proceeds of the
tax levy whose collection is anticipated at
the time of issuance.
A form of short-term financing.
Tax Base: The total property and
resources available to a governmental
entity for taxation.
Tax Billing: Determining amounts to be billed to
individual taxpayers and distribution of bills
to each taxpayer.
Tax-Exempt Bond: Another term for a
municipal bond. Interest on many
municipal bonds is exempt from federal
income taxation.
Tax Rate: The amount of tax stated in terms
of a unit of the tax base.
Tax Rate Limit: The maximum rate or millage
of tax which a local government may levy.
Trustee: A financial institution with trust
powers which acts in a fiduciary capacity for
the benefit of the bondholders in enforcing
the terms of the bond contract.
Underwriters: A dealer which purchases a new
issue of securities for resale. Traders with
contacts with large bond buyers and ability
to price the bonds for sale.
Upgrade: The rising of a rating by a rating
service due to the improved credit quality
of the issue or issuer.
Utility Billing: Determining amounts of water,
sewer, electric bills; sending bills to
customers, depositing and posting receipts,
collecting overdue amounts.
Vehicle Equipment Replacement Program
[VERP]: VERP provides funds for
replacement of vehicles at a scheduled
future date through user departments
paying rental or lease charges. The rate
also includes routine maintenance service
much like a commercial leasing company.
Working Capital (Designated): An account
within the fund balance of the General
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Fund in which a certain amount of resources
were set aside for purposes of maintaining a
positive cash flow, shortfalls in the revenue
projections, and emergencies during the
fiscal year.
ACRONYMS AV: Assessed Valuation
BERP: Building Equipment Replacement
Program
CIP: Capital Improvement Program
CD: Certificate of Deposit
COP: Certificate of Participation
F&PC: Finance and Personnel
Committee
FNMA: Federal National Mortgage
Association (or Fannie Mae)
FTE: Full Time Equivalents
GO Bonds: General Obligation Bonds
GAAP: Generally Accepted Accounting
Principles
GASB: Governmental Accounting
Standards Board
GNMA: Governmental National Mortgage
Association (or Ginnie Mae]
MIS: Management Information Systems
MERP: Management Information Systems
Equipment Replacement Program
TANS: Tax Anticipation Notes
VERP: Vehicle Equipment Replacement
Program
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Appendix City of Lee’s Summit Annual Budget FY13
Miscellaneous Statistics
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Quick Facts:
• Located in Kansas City, Missouri Metropolitan area, in
Western Missouri
• Currently encompasses a total geographic area of 65.87
square miles in both Jackson and Cass counties, Missouri
• Divided into 4 City Council Districts
• Served by 5 school districts with Lee’s Summit R-VII serving
the majority of the city area
• Served by major highway corridors including I-470, US 40, US
50, M-291, M-150, and M-350
• Served by the Union Pacific Railroad and Amtrak
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Appendix City of Lee’s Summit Annual Budget FY13
MO Statewide Populations and Rankings
Geographic Area Total Population
Rank
State of Missouri 5,988,927 Counties St. Louis County 998,954 1
Jackson County 674,158 2
St. Charles County 360,485 3 Greene County 275,174 4 Clay County 221,939 5
Jefferson County 218,733 6 Boone County 162,642 7 Jasper County 117,404 8
Franklin County 101,492 9
Cass County 99,478 10
Cities
Kansas City 459,787 1
St. Louis 319,294 2
Springfield 159,498 3
Independence 116,830 4
Columbia 108,500 5
Lee's Summit 91,364 6
O'Fallon 79,329 7 St. Joseph 76,780 8
St. Charles 65,794 9
Blue Springs 52,575 10
Demographics 2010 Census
Average Household Size 2.62
Median Age 37.2
Median Household Income $73,151
Per Capita Income $33,149
Households 33,054.00
Median Value Owner-Occupied Housing Units $185,500
Appendix City of Lee’s Summit Annual Budget FY13
Lee’s Summit Annual Budget FY13
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Appendix City of Lee’s Summit Annual Budget FY13
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