2020 Annual Budget - Welcome to the City of Salina, Kansas · Kansas cities by leveraging partnerships and economic opportunity to ensure a safe, progressive and healthy ... with

2020 Annual Budget

Adopted by the Governing Body

August 12, 2019

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Mission Statement

The mission of the City of Salina is to be a leader among Kansas cities by leveraging partnerships and economic opportunity to ensure a safe, progressive and healthy community that respects its natural resources, offers excellent municipal services, and provides a high quality of life for its citizens.

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Table of Contents

Mission Statement ................................................................................................................ 2

Table of Contents .................................................................................................................. 3

History ................................................................................................................................... 5

Statement of Management Values ....................................................................................... 6

Statement of Organizational Values ..................................................................................... 7

Shared Vision Statement ...................................................................................................... 8

Strategic Goals ...................................................................................................................... 9

Organizational Chart ............................................................................................................. 11

Executive Summary ............................................................................................................... 12

City Profile. ............................................................................................................................ 23

Budget Process ...................................................................................................................... 27

Budget Calendar/Financial Policies Summary ...................................................................... 28

Mill Levy Comparison ........................................................................................................... 29

All Funds Summary: Revenue .............................................................................................. 30

Key Revenues ........................................................................................................................ 31

All Funds Summary: Expense ................................................................................................ 32

Fund Balance Comparison .................................................................................................... 33

General Fund ......................................................................................................................... 34 Revenue ................................................................................................................... 35 Expenditures ............................................................................................................ 40 City Commission ...................................................................................................... 43 City Manager ............................................................................................................ 45 Risk Management .................................................................................................... 47 Legal Services ........................................................................................................... 48 Municipal Court ....................................................................................................... 49 Human Resources .................................................................................................... 51 Finance & Administration ........................................................................................ 53 Computer Technology ............................................................................................. 55 Police Department ................................................................................................... 57 Fire Department ...................................................................................................... 59 Public Works ............................................................................................................ 64 Parks & Recreation .................................................................................................. 69 Smoky Hill Museum ................................................................................................. 87

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Table of Contents, cont.

Community & Development Services ...................................................................... 89 Agency Contracts...................................................................................................... 91 Capital Outlay & Reserves ........................................................................................ 92 Interfund Transfers .................................................................................................. 93 Special Funds ..................................................................................................................... 94 Arts & Humanities ..................................................................................................... 95 Sales Tax Funds ......................................................................................................... 98 Business Improvement District ............................................................................... 100 Tourism and Convention ......................................................................................... 101 Neighborhood Park Development .......................................................................... 102 Special Parks & Special Alcohol ............................................................................... 103 Debt Service ........................................................................................................... 104 Special Highway ...................................................................................................... 105 Bicentennial Center ................................................................................................. 106 Health Insurance & Workers Compensation Funds ................................................ 107 Central Garage ........................................................................................................ 108 Sanitation ................................................................................................................ 110 Solid Waste .............................................................................................................. 112 Golf .......................................................................................................................... 115 Proprietary Funds ............................................................................................................ 118 Water & Wastewater Fund ..................................................................................... 119 Water & Wastewater Fund Revenues ......................................................... 120 Water Customer Accounting ....................................................................... 121 Utilities Administration ............................................................................... 122 Water Operations ........................................................................................ 123 Water Distribution ....................................................................................... 125 Wastewater Operations .............................................................................. 126 Wastewater Collection ................................................................................ 127 Water & Wastewater Capital Outlay........................................................... 128 Glossary ........................................................................................................................... 129 Appendix A: State Budget Forms .................................................................................... 132 Appendix B: Property Tax Information ........................................................................... 154 Appendix C: City Indebtedness ....................................................................................... 158 Appendix D City Financial Policies ................................................................................... 162

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Founded on April 22, 1858 under the Town and Village Act in the State of Kansas, and incorporated in 1859, Salina became a city of the third class November 21, 1870; second class, October 11, 1878 and first class July 9, 1920. Salina has had a commission-city manager form of government since 1921.

The commission, comprised of five members elected at large, selects one member each year to serve as mayor. The governing body is responsible for determining policy, and the city manager is responsible for the administration of the municipality. Appointed by the governing body, the city manager acts as the chief executive and primary agent. The City of Salina is comprised of 12 departments: Arts and Humanities, City Manager's Office, Finance & Administration, Computer Technology, Commu-nity and Development Services, Fire, Human Resources, Municipal Court, Parks and Recreation, Police, Public Works, Utilities. The departments work together to serve the needs of Salina's citizens, and they aim to be the best performing municipality in Kansas.

History

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Statement of Management Values

City of Salina STATEMENT OF MANAGEMENT VALUES Salina is a city that blends the best of traditional values from its past with a progressive spirit toward its future. As managers for the City of Salina, we are proud to serve all of its citizens in maintaining and enhancing the high quality of life which characterizes our city. In performing our duties toward this end, the following set of management values describes our philosophy and guides our actions: WE VALUE OUR COMMITMENT TO CITIZENS We believe that our citizens expect and deserve the best possible public services. We strive to meet those expectations with fairness, effectiveness, efficiency, confidence and pride. WE VALUE COMMITMENT TO EXCELLENCE We strive for excellence in the delivery of public services. We believe that progressiveness, competency and a determination to “do the job right” are key ingredients in achieving excellence. WE VALUE OUR RESPONSIBILITY AS LEADERS We are committed to exercising responsible leadership to attain and express the goals and values of the community. Such leadership requires the ability to set well-defined goals and to communicate the methods by which those goals are achieved. The exercise of leadership also means responding to the needs and ideas of our many constituencies as those goals are formulated. WE VALUE OUR EMPLOYEES We recognize that the most significant resource available to our city government is its employees. Our employees are entitled to a supportive work environment that encourages excellence and professional and personal growth. WE VALUE EFFECTIVE COMMUNICATION We are committed to maintaining candid, open communication among city staff, elected officials and the general public. Such an on-going process is vital to a healthy, progressive and trusting attitude within our municipal organization and the community. WE VALUE PROFESSIONAL ETHICS We affirm that personal integrity characterized by honesty, compassion, fairness and confidentiality is the basis for our day-to-day conduct. We require the highest ethical standards not only of ourselves but of our employees and colleagues. Recognized by the Board of Commissioners in Resolution Number 86-3840, April 7, 1986

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CITY OF SALINA, KANSAS Statement of Organizational Values We Value Professional Ethics, which includes: o Honesty o Compassion o Fairness o Confidentiality o Reliability o Stewardship of resources o Respectfulness o Non-discriminatory behavior o Professionalism and personal courtesy We Value our Commitment to Citizens through Customer Service, which includes: o Courteous interaction with the public o Pride and ownership o Programs that address citizen needs o A sense of urgency and responsiveness o A service-oriented approach to patrons o Listening as well as hearing We Value a Commitment to Excellence, which includes: o An ability to see the big picture o A sense of pride o A commitment to employee knowledge o Employee professionalism o Accountability o Teamwork o Protection of health, safety and public welfare o A willingness to embrace change o A commitment to organizational goals o Clear communication It is our commitment to uphold these core values to the highest degree possible while representing the City of Salina in carrying out our municipal duties as public servants. As a result, these values form the basis for our interactions with the general public, with other agencies and with each other. Recognized by the City Commission in Resolution No. 07-6384, April 9, 2007.

Statement of Organizational Values

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Shared Vision Statement

SHARED VISION STATEMENT FOR OUR COMMUNITY

Salina is a thriving, citizen-oriented community with the culture and assets that make it the regional choice for residents and visitors.

We value inclusive, progressive leadership in a sustainable, safe and attractive community.

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Strategic Goals

STRATEGIC GOALS FOR OUR COMMUNITY Amended by Resolution 17-7428 by the Board of Commissioners on the 23rd day of January 2017.

GOAL #1: INFRASTRUCTURE—SALINA HAS AN ONGOING COMMITMENT TO MAIN-TAIN THE COMMUNITY’S PHYSICAL ASSETS THROUGH EVALUATING, PLANNING, BUDGETING, AND MAINTAINING EXISTING AND NEW INFRASTRUCTURE. Action Item

Implement Parks Master Plan

GOAL #2: QUALITY OF LIFE—SALINA IS A COMMUNITY THAT PROVIDES CULTURAL AND RECREATIONAL OPPORTUNITIES THAT ENRICH THE LIVES OF ALL. Action Items

Help fund Salina Baseball Enterprise

Improve Property Code Enforcement

Continue commitment to River revitalization

GOAL #3: MUNICIPAL ORGANIZATION—SALINA ENSURES HIGH-QUALITY SERVICES ARE PROVIDED IN THE MOST EFFICIENT AND EFFECTIVE MANNER, WHILE TAKING IN-TO CONSIDERATION THE GOALS AND PRIORITIES SET BY THE GOVERNING BODY. Action Items

Provide formal education opportunities to the City Commission

Consider changes to City Commission meetings process

Make progress so that employees are paid a living wage

GOAL #4: ECONOMIC DEVELOPMENT—SALINA HAS AN ECONOMIC DEVELOPMENT PROGRAM THAT RELIES ON PARTNERSHIPS THAT RESULTS IN A COMMUNITY WITH A DIVERSIFIED ECONOMY. Action Item Bring EDO, Salina Airport Authority, and the Salina Chamber of Commerce together to discuss po-

tential businesses that support what they do to see if those can be brought to Salina.

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GOAL #5: FINANCES—SALINA HAS SHORT– AND LONG-TERM FINANCIAL PLANS, BASED UPON WELL-INFORMED FINANCIAL PRIORITIES, CONSISTENT WITH OUR STRA-TEGIC PLANNING AND GOVERNING BODY DIRECTION AND PROVIDES FINANCIAL STA-BILITY AND RESILENCY. Action Item Provide regular financial reporting and dashboard information.

Strategic Goals

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Organizational Chart

POSITION SUMMARY (not including elected or Contractual/Seasonal positions)

2015 2016 2017 2018 2019 2020

FULL-TIME 473 473 475 476 480 482

PART-TIME 10 10 10 9 7 7

Total FTE 483 483 480 485 487 489

Please see Department pages for descriptions of changes in staffing levels

CITIZENS

CITY COMMISSION

Trent Davis., Mayor

Karl Ryan Melissa Rose Hodges Mike Hoppock Joe Hay

City Manager Mike Schrage

Deputy City Manager Jacob Wood

Continuous Process Improvement Scott Gardner

Municipal Court

Risk Management

Legal Services Clark Mize & Linville Chartered*

Greg Bengtson

Development Services Lauren Driscoll

Building Services Neighborhood Services Planning & Zoning Community Relations

Human Resources Natalie Fischer

Arts & Humanities Brad Anderson

Computer Technology Jack Rolfs

Smoky Hill Museum

Parks Division Recreation Division Golf Course Facility Maintenance Animal Services *Tony’s Event Center

Parks & Recreation Chris Cotten

Public Works Jim Kowach

Police Brad Nelson

Utilities Martha Tasker

Finance/Administration Debbie Pack

Fire Kevin Royse

Engineering Public Services Streets Traffic Control Flood Control Sanitation Solid Waste Central Garage

Water Plant Division Wastewater Plant Division Utility Division Water Distribution Wastewater Collection

City Clerk Water Customer Accounting Finance

Fire Administration Fire Suppression Fire Prevention EMS

Administration Patrol Division Support Division Investigative Division

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Executive Summary

August 12, 2019 The Honorable Mayor And Members of the City Commission City of Salina, Kansas Mayor Davis and Commissioners: As Chief Executive Officer, a primary duty of the City Manager is to annually prepare and propose to the City Commission a financ ial business plan for the municipal g overnment. Kansas state statutes (K.S.A. 12-1014) and the budget submittal requirements contained in the City of Salina Financial Policies provide both guidance and the framework for this duty. As a result, i t is my privilege to place before the City Commission the proposed 2020 Budget. City staff has been working on the budget in various capacities since April. Department directors began with the operational areas of the budget, analyzing the service plans , needs, costs and effectiveness related to their departmental operations. Various follow -up reviews and revisions at the Finance Department and City Manager’s Office levels addressed the more “strategic ” factors of budget allocations, financial planning and decision-making.

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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Executive Summary

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City Profile

Location and Size The City of Salina is located in north central Kansas, near the geographic center of the contiguous United States. It is the seventh largest city in Kansas, with a U.S. Census Bureau estimate of 46,716. The City is the county seat for Saline County which had an estimated U.S. Census Bureau population of 54,734. Situated at the intersection of Interstate Highways 70 and 135, the City of Salina serves as the industrial, med-ical, retail, trade and service hub for north central Kansas. Kansas City, Kansas, and Wichita, Kansas, are 175 and 95 miles away, respectively, via the direct access of these two major highways. The City encompasses a total area of approximately 23 square miles. Government The City has had a Commission-City Manager form of government since 1921. The Commission is comprised of five members elected at-large. Each year the Commission chooses one member to act as Mayor. The City Manager is appointed by the Governing Body and acts as its primary agent in accordance with state statute. Other city officers and employees are appointed by the City Manager. The Governing Body is responsible for the policy determination, and the City Manager is responsible for the administration of the municipal govern-ment. Population The City of Salina has a population that is approaching metropolitan area status. This is defined by the U.S. Census Bureau as cities with 50,000 inhabitants or more. According to the U. S. Census Bureau, the City’s citi-zens had a median age of 37.4 years in 2017. The following table and graph show the population for the City for selected years as provided by the U.S. Census Bureau.

U.S. Census Year Bureau Population* 2018 46,716 2017 46,843 2016 47,237 2015 47,659 2014 47,722 2013 47,923 *Estimate based on 2010 Census data updated July 1, 2018

Educational Facilities The City of Salina has a very complete and diverse educational system from the primary level up to its higher educational institutions. Unified School District 305 provides public education through its eight elementary, two middle and two senior high schools.

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City Profile

Current enrollment is 7,245. The District also operates alternative education, vocational-technical, and special education schools. Additionally, there are a number of parochial institutions that operate two grade schools, two junior high schools, and one senior high school. The City is home to five regional or private upper-level specialty schools. The Kansas Highway Patrol has a training academy located in Salina. Kansas State University at Salina. The University offers a variety of two- and four-year aviation and tech-nology degree programs. Areas of emphasis include civil, electrical and mechanical engineering technolo-gies, aeronautical studies and avionics. The campus is located entirely within the boundaries of the Salina Airport Industrial Center. Approximately 650 students are currently enrolled in the school. Kansas Wesleyan University. Kansas Wesleyan University was founded in 1886 and is located within the City. Currently, Kansas Wesleyan maintains an enrollment of approximately 700 students, the majority from Kansas and surrounding states. The school, based on a liberal arts foundation, offers more than 27 major programs, including graduate studies. Evening degree completion programs for adults are also available. Kansas Wesleyan is a member of the Associated Colleges of Central Kansas, a consortium of six academic institutions within 70 miles of the University through which students may enroll in courses and utilize resources. University of Kansas—KU School of Medicine Salina Campus. The KU School of Medicine-Salina moved into its new facility in downtown Salina in June, 2018. It shares this space with the Salina campus of the KU School of Nursing. It was created to address the critical shortage of physicians and professional nurs-es in rural Kansas. It is aimed at students with a strong desire to practice in rural areas. It admits eight medical students and twelve nursing students each year, with plans to increase nursing enrollment. Transportation In addition to I-70 and I-135, US-81 and US-40 also intersect Salina. Several freight companies provide motor freight service in Salina with direct and connecting schedules to all cities in the United States. Bus service is available at regular intervals during each day in all directions. Union Pacific gives the City rail service in four directions out of the City and provides daily package-car service in and out of Salina. There are approximately 8 daily freights stopping in the City. Existing termi-nals have adequate capacity to handle present and greatly increased future capacity. Approximately 30 miles of storage tracks are available. The City is served by the Salina Regional Airport offering daily flights to Denver and Chicago. Health Facilities The City is served by Salina Regional Health Center (“SRHC”), a 394-bed (223 staffed) regional facility. SRHC is an acute care facility for the diagnosis and treatment of all types of diseases and conditions, and includes a cancer treatment center and two medical office buildings. The institution is also a 50% partner

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City Profile

in a separate surgical hospital adjacent to the Asbury campus of SRHC. Several other facilities providing mental health services, counseling, and alcohol and drug dependency treatment programs are located in the City. Financial Institutions Two banks are headquartered in the City and reported combined deposits in excess of $962 million as of June 30, 2019. A savings bank has a branch office in the City. There are several credit unions available in the city. (Source: Office of State Bank Commissioner of Kansas)

Pension and Employee Retirement Plans The Issuer participates in the Kansas Public Employees Retirement System (“KPERS”) established in 1962, as an instrumentality of the State, pursuant to K.S.A. 74-4901 et seq., to provide retirement and related benefits to public employees in Kansas. KPERS is governed by a board of trustees consisting of nine mem-bers, including four members appointed by the Governor subject to confirmation by the State Senate, one appointed by the President of the Senate, one appointed by the Speaker of the House of Representa-tives, two elected by members and retirees of the retirement system, which must be members of such system, and the State Treasurer. Members of the board of trustees serve four‑year terms and elect a chairperson annually. The board of trustees appoints an Executive Director to serve as the managing officer of KPERS and employs a staff of approximately 100 people. As of December 31, 2014, KPERS serves over 300,000 members and approximately 1,500 participating employers, including the State, school districts, counties, cities, public libraries, hospitals and other gov-ernmental units. KPERS administers the following three statewide, defined benefit retirement plans for public employees:

(a) Kansas Public Employees Retirement System; (b) Kansas Police and Firemen’s Retirement System; and (c) Kansas Retirement System for Judges.

These three plans are separate and distinct with different membership groups, actuarial assumptions, ex-perience, contribution rates and benefit options. The Kansas Public Employees Retirement System is the largest of the three plans, accounting for more than 95% of the members (group of pre-1962 Board and University of Kansas Hospital Authority employees known as the “TIAA Group”), special members of the Local Group.

ECONOMIC INFORMATION CONCERNING THE CITY

The City of Salina benefits from its location at the junction of Interstate Highways 70 and 135. This con-venient location has drawn numerous national and regional companies to open manufacturing or distri-bution centers in or adjacent to the City. Such companies include Schwan’s Global Supply Chain, Inc., Sa-lina Vortex, GeoProbe, Bergkamp, Kasa Industrial Controls, Premier Pneumatics, Great Plains Manufactur-ing, PKM Steel, Crestwoo Cabinets, McShares, Inc., Pepsi Cola,

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City Profile

ElDorado Bus, Exide Battery, Advance Auto Parts Distribution Center, Signify (formerly Philips Lighting) and OneVision. Currently, manufacturing, retail trade, and service industries rank as the three primary employers in the City. No single industry is dominant. The government sector and wholesale trade in-dustries make up the second tier of Salina employers. The City serves as a 24-county regional trade center for north central Kansas. Many individuals and busi-nesses within a 70-mile radius travel to the City to purchase consumer goods and services. This designa-tion as a regional trade center is supported by the fact that the City had the second highest “trade pull factor” of all Kansas first class cities in 2016 according to Kansas Department of Revenue. City trade pull factor is computed by dividing the per capita sales tax of a city by the statewide per capita sales tax. Saline County is located in the center of one of the most productive agricultural areas in the United States. In 2012, 674 farms were located on 364,468 acres. Farm crops were valued at over $84 million harvested on 215,740 acres. Cattle and milk produced was valued at over $24 million. Salina is a city centered more on industry than agriculture. Currently, there are approximately 100 man-ufacturing and processing companies located in the City. The City, Saline County, the Chamber of Com-merce, and the Salina Airport Authority have developed several economic incentives which can be offered as inducements to opening industrial facilities. These include property tax abatement for basic industry, the waiving of building permit and inspection fees, refunding of sales tax paid on machinery and equipment, and providing training for employees through the Salina Area Technical College and the Kansas State University at Salina. Additionally, a “build-to-suit-tenant” agreement is available on sites in the Airport Industrial Center that can provide 100% financing for land and building costs. USD 305 has completed $100M of facility renovations and construction that includes renovations and expansion of each elementary school in the community, renovation to Salina Central High School and new construction of Salina South High School. In January of 2017, the City Commission took several actions authorizing the initiation of a downtown redevelopment project with an estimated value of $150M, Key elements include a $12.65M downtown streetscape improvement, construction of a $20M downtown Homewood Suites Hotel, construction of “The Alley” family entertainment complex, renovation of the Stiefel Theatre, construction of a car muse-um and renovations of various storefronts and spaces in downtown . In December, 2018, the City issued $18,250,000 Senior Special Obligation Revenue Bonds and $4,320,000 Subordinate Special Obligation Bonds to help finance this redevelopment. Other development in the community includes construction of multiple hotels, construction and renova-tion of various restaurant and retail locations and continued platting and construction of residential sub-division throughout the community. The community has 1,200 acres of industrial sites available in North Salina, the South Industrial District and the Airport Industrial Center. Sites range in size from 1 to 240 acres and are available for aviation, manufacturing, and distribution and warehouse businesses.

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Budget Process

Each August, the City Commission adopts an annual budget which serves as the primary policy document for City operations over the course of the following year. The scarcity of resources and stewardship of public funds makes the budget process vital to government operations. In addition to the input of citi-zens, Commission members and staff, the annual budget is created in an environment governed by State law, Generally Accepted Accounting Principles (GAAP) and City policy. State Statutes Statutes of the State of Kansas govern the operating budget process. Three primary statutes must be ob-served in the annual budget process: the Budget Law, the Cash Basis Law and the Debt Limit Law. Basics of the municipal budgeting process are outlined in the Budget Law—KSA 79-2925, et seq. Specifically, those statutes require that cities:

Prepare annual, itemized budgets. Present the budget no later than August 1.

Do not budget contingency amounts greater than 10 percent of budgeted expenditures. Do not budget fund balances (for applicable funds) of more than 5 percent of expenditures.

Provide notice of a public hearing no less than 10 days prior to the hearing.

Provide the adopted budget to the County Clerk by August 25th.

The State’s Cash Basis Law is outlined in K.S.A. 10-1101 et seq. which includes the following: No city can create an indebtedness greater than the funds in the city’s treasury.

A city can issue “no fund warrants” by a resolution of the governing body declaring an extraordinary emergency.

The Debt Limit Law is contained in K.S.A. 10-308 et seq. These statutes limit the total debt of a city to no more than 30 percent of the assessed valuation of the city. Basis of Accounting Kansas legally requires a modified, accrual basis of accounting. In the Modified Accrual basis, revenues are not recognized until received and are available to use for expenditures. Expenditures are recognized when the a liability is incurred. Modified Accrual basis differs from a Cash Basis system where transac-tions are recorded only when monies change hands. The Modified Accrual method is similar to the registry of a check book, where transactions are recorded when checks are written, whether they are immediately cashed or not. Incoming revenues are only rec-orded when they are received and available for expenditures. This approach prevents the City from over-spending resources. The basis of budgeting is the same as the basis of accounting used in the City’s au-dited financial statements. Budgetary Controls Budgets for local governments are a plan for spending, but spending is legally limited to approved amounts. The City cannot spend more than is budgeted for each fund. If more is needed, a budget ad-justment, or amendment, must be approved. A budget amendment must be approved through the same steps as the original budget adoption.

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Budget Calendar

Budget Calendar Budget preparation is a continuous process. Budgets are adopted in the middle of one calendar year for implementation in the next year. Formal discussions about the budget begin no later than March of each year and conclude with the adoption of the budget in August.

Financial Policies

The City of Salina has adopted financial policies that establish the guidelines for the following areas:

Accounting, Auditing, Financial Reporting Capital Improvement Program Cash Management Debt Management Fund Balance Investment of City funds Operating Budget Revenues These policies are provided in full in Appendix D.

2020 Budget Calendar

March-April City Manager and Finance discuss budget priorities & outlook

May Department Heads draft 2019 revision and 2020 budget requests

May-June Finance, City Manager and Depart-ment Heads discuss budget needs for 2020

May 20th City Commission Study Session: Pre-limary budget overview, goals, budg-et calendar.

June 10th City Commission Study Session: Revenue Estimates/Operational Budgets

June 17th City Commission Study Session: CIP/Sub-CIP

June 24th City Commission Study Session: Out-side Agency requests

July 1st City Commission Study Session: Fee Schedule/Pay Plan/Revenue Esti-mates

July 8th City Commission Study Session: Issues and Options

July 15th City Commission Study Session: Re-view 2020 Budget

July 22nd City Commission Meeting: Sets date for public hearing

August 5th City Commission meeting: Public Hearing held, First Reading of Ord.

August 12th City Commission Meeting: Adoption of 2020 budget, Appropriations Ordi-nance/Adopt position classification/ Comprehensive Fee Schedule

August 23rd Certification forms for 2020 budget are filed with the Saline County Clerk.

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Mill Levy Comparison

Total Mills Levied 29.719

Taxable Assessed Valuation 448,061,516$

Total Growth in Assessed Value 18,332,621

Percent Growth 4.27%

Growth Attributable to New Development 1.33%

Growth Rate Attributable to increase in value of 1.44%

existing property

County Clerk Tax Delinquency Rate 1.03%

Assessment Delinquency 3.30%

Fund 2019 Levy 2020 Levy

Budgeted

Revenue 2020

General $9,576,319 10,263,618$ 10,223,745$

Bond and Interest $2,625,000 3,052,038$ 3,052,195$

Total $12,201,319 $13,315,656 $13,275,940

Valuation and Tax Growth Detail Valuation Taxes Tax Growth

Growth from New Improvements $5,962,117 $177,188 1.45%

Growth from Added Territory $0 $0 0.00%

Growth from Personal Property ($718,819) ($21,363) -0.18%

Growth on Base Property 13,089,323$ $389,002 3.19%

Total Growth $18,332,621 $544,827 4.47%

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Key Revenues

2016 Actual 2017 Actual 2018 Actual

2019 Revised

Budget

2020 Adopted

Budget

Property Taxes

General Fund 8,195,761$ 9,100,808$ 8,623,057$ 9,552,049$ 10,389,745$

Bond and Interest Fund 3,022,114$ 2,486,666$ 2,456,875$ 2,680,000$ 3,107,195$

Total Property Taxes 11,217,875$ 11,587,474$ 11,079,932$ 12,232,049$ 13,496,940$

Motor Vehicle Taxes

General Fund 1,017,980$ 1,016,439$ 1,120,631$ 1,033,938$ 1,189,790$

Bond and Interest Fund 337,108$ 374,873$ 305,480$ 287,142$ 325,710$

Total Vehicle Taxes 1,355,088$ 1,391,312$ 1,426,111$ 1,321,080$ 1,515,500$

Sales & Use Taxes

General Fund 12,780,891$ 12,906,032$ 13,292,626$ 13,101,635$ 13,119,090$

Sales Tax Capital & Economic

Development Improvement Funds 4,774,510$ 8,586,793$ 8,550,698$ 8,851,003$ 8,670,767$

Total Sales Taxes 17,555,401$ 21,492,825$ 21,843,324$ 21,952,638$ 21,789,857$

Franchise Fees

General Fund 5,147,717$ 5,215,263$ 6,764,879$ 6,428,897$ 7,003,250$

Total Franchise Fees 5,147,717$ 5,215,263$ 6,764,879$ 6,428,897$ 7,003,250$

Public Safety Revenues

General Fund EMS Fees 2,256,796$ 2,091,046$ 2,175,992$ 2,128,500$ 2,320,065$

General Fund County EMS 989,621$ 795,000$ 795,000$ 1,005,255$ 1,005,255$

General Fund Municipal Court 1,200,180$ 979,334$ 1,148,027$ 1,181,817$ 1,240,907$

Total Public Safety Revenues 4,446,597$ 3,865,380$ 4,119,019$ 4,315,572$ 4,566,227$

Intergovernmental (State)

Liquor Tax (All Funds 533,455$ 606,766$ 575,028$ 640,002$ 593,220$

Special Gas Tax Fund 1,400,876$ 1,435,031$ 1,448,959$ 1,417,590$ 1,548,150$

Total Intergovernmental 1,934,331$ 2,041,797$ 2,023,987$ 2,057,592$ 2,141,370$

Recreation and Cultural Revenues

General Fund 1,041,866$ 942,922$ 932,607$ 1,005,301$ 998,778$

Tourism Fund 1,600,512$ 1,616,808$ 1,640,160$ 1,656,562$ 1,900,000$

Arts and Humanities Fund 434,713$ 431,258$ 482,850$ 419,700$ 397,900$

Total Recreational and Cultural Revenues 3,077,091$ 2,990,988$ 3,055,617$ 3,081,563$ 3,296,678$

Special Assessments

Bond and Interest Fund 1,687,506$ 1,538,903$ 1,545,758$ 1,710,000$ 1,546,000$

Total Special Assessments 1,687,506$ 1,538,903$ 1,545,758$ 1,710,000$ 1,546,000$

Enterprise Fees

Sanitation Fund 2,694,654$ 2,826,961$ 2,941,279$ 3,450,000$ 3,450,000$

Solid Waste Fund 2,333,480$ 2,621,729$ 2,548,635$ 2,401,000$ 2,646,000$

Golf Fund 811,380$ 848,160$ 859,836$ 939,347$ 928,400$

Water & Wastewater Fund 19,149,564$ 19,668,928$ 19,969,076$ 21,082,519$ 21,981,800$

Total Enterprise Fees 24,989,078$ 25,965,778$ 26,318,826$ 27,872,866$ 29,006,200$

Total, All Key Revenues 71,410,684$ 76,089,720$ 78,177,453$ 80,972,257$ 84,362,022$

32

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33

Fund Balance Comparison

Fund 2017 Actual 2018 Actual

2019 Revised

Budget 2020 Budget "Target" Balance

Tax Funds:

General 5,258,421$ 4,615,726$ 6,053,570$ 6,099,881$ 8,500,000$

Bond and Interest 1,195,141$ 1,801,968$ 737,390$ 2,142,295$ 200,000$

Total Tax Funds 6,453,562$ 6,417,694$ 6,790,960$ 8,242,176$ 8,700,000$

Special Revenue:

Special Sales- Capital 1,822,543$ 1,524,550$ 410,608$ 523,298$ 750,000$

Special Sales - ED 1,002,103$ 897,485$ 774,471$ 739,699$ 750,000$

Arts and Humanities 105,313$ 1,706$ 20,557$ 92$ 100,000$

BID 13,304$ 6,161$ 6,188$ 6,188$ -$

Tourism 847$ 853$ 1,003$ 1,003$ -$

Neighborhood Parks 21,599$ 24,251$ 19,801$ 12,801$ -$

Special Parks 124,221$ 122,447$ 77,298$ 81,138$ 50,000$

Special Alcohol 164$ 234$ 234$ 234$ -$

Special Gas 749,460$ 1,038,914$ 1,147,431$ 1,190,388$ 250,000$

Bicentennial Center 57,980$ 97,681$ 137,177$ 227,177$ -$

Total Special Revenue 3,897,534$ 3,714,282$ 2,594,768$ 2,782,018$ 1,900,000$

Internal Service:

Workers' Comp Reserve 790,389$ 957,863$ 845,878$ 870,886$ 750,000$

Health Insurance 2,050,972$ 3,112,407$ 2,918,438$ 3,652,012$ 2,000,000$

Central Garage 21,596$ 54,128$ 131,299$ 166,296$ 100,000$

Total Internal Service 2,862,957$ 4,124,398$ 3,895,615$ 4,689,194$ 2,850,000$

Enterprise:

Sanitation 1,544,356$ 1,468,134$ 1,373,911$ 1,050,423$ 500,000$

Solid Waste 4,051,900$ 3,974,443$ 3,782,445$ 4,194,656$ 500,000$

Golf Course 116,032$ 50,211$ 60,752$ 72,531$ 100,000$

Water and Sewer 11,391,112$ 8,914,485$ 8,214,511$ 9,284,266$ 5,000,000$

Total Enterprise 17,103,400$ 14,407,273$ 13,431,619$ 14,601,876$ 6,100,000$

Total All Funds 30,317,453$ 28,663,647$ 26,712,962$ 30,315,264$ 19,550,000$

Fund Balance Comparison

34

GENERAL FUND

REVENUES

35

General Fund Revenue

Sales & Use Tax30%

Property & Motor Vehicle Tax26%

Franchise Fees16%

Interfund Transfers10%

EMS8%

Fees & Charges5%

Municipal Court3%

Other Revenues2%

General Fund Budgeted Revenue by Source

Sales & Use Tax

Property & Motor Vehicle Tax

Franchise Fees

Interfund Transfers

EMS

Fees & Charges

Municipal Court

Other Revenues

GENERAL FUND REVENUE

SOURCE

2020 ADOPTED

BUDGET

Sales & Use Tax 13,119,089$

Property & Motor Vehicle Tax 11,579,535$

Franchise Fees 7,003,250$

Interfund Transfers 4,366,550$

EMS 3,490,320$

Fees & Charges 2,164,906$

Municipal Court 1,240,908$

Other Revenues 1,041,696$

TOTAL 44,006,254$

36


2017 2018 2019 2019 2020

ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

Real Estate & Pers Prop 8,833,758$ 8,409,449$ 9,575,885$ 9,282,049$ 10,223,745$

Revitalization Rebate 104,548$ -$ 104,000$ 104,000$ -$

Delinquent Property Tax 157,054$ 213,608$ 160,000$ 160,000$ 160,000$

Payment in Lieu of Tax 5,448$ -$ 6,000$ 6,000$ 6,000$

Vehicle Tax 1,016,439$ 1,120,631$ 1,008,720$ 1,033,938$ 1,175,360$

Recreational Vehicle Ta -$ -$ -$ -$ 12,012$

16/20 M Tax -$ -$ -$ -$ 2,418$

Sales Tax--Countywide 7,256,208$ 7,372,045$ 7,819,619$ 7,419,461$ 7,335,378$

Sales Tax--City 5,649,824$ 5,920,580$ 6,009,575$ 5,682,173$ 5,783,711$

Franchise Tax - Gas 869,623$ 954,684$ 956,520$ 956,520$ 1,070,000$

Franchise Tax - Electri 3,701,498$ 3,834,073$ 4,004,898$ 3,600,244$ 3,800,000$

Franchise Tax - Telepho 100,672$ 87,931$ 123,600$ 80,000$ 80,000$

Wireless Com. Franchise 4,756$ 5,823$ 5,000$ 10,000$ 10,000$

Franchise Tax - Cable 522,107$ 547,630$ 566,500$ 566,500$ 589,000$

Franchise - Water/Waste -$ 1,200,000$ 1,200,000$ 1,200,000$ 1,439,750$

Host Fee - Solid Waste -$ 120,000$ -$ -$ -$

Video Service Franchise 16,608$ 14,737$ 15,633$ 15,633$ 14,500$

Liquor Tax 202,255$ 191,676$ 213,751$ 212,500$ 197,740$

Oil Well Lease 3,164$ 3,757$ 3,090$ 3,090$ 3,090$

Administrative Fees 4,287$ 4,416$ 5,150$ 5,150$ 5,150$

Tax Exemption Fees 500$ 200$ -$ -$ -$

Surety Deposits 34,645$ 94,041$ 36,050$ 36,050$ -$

Investment Income 9,897$ 52,956$ 10,000$ 100,000$ 140,000$

Returned Check Charges 235$ -$ 200$ 200$ 200$

Other Reimbursements -$ -$ 20,000$ 20,000$ 20,000$

Risk Reimbursements 136,639$ 20,793$ 75,000$ 75,000$ 75,000$

Sale Of Lots 23,304$ -$ -$ -$ -$

Sale of Assets -$ 600$ -$ -$ -$

Sale Of Commodities 12,390$ 13,231$ 13,000$ 13,000$ 13,000$

Sale Of Salvage 18,552$ 44,591$ 15,000$ 15,000$ 15,000$

Other Miscellaneous 261,836$ 84,776$ 207,056$ 87,388$ 207,056$

Petty Cash-Cash Long 55$ (37)$ -$ -$ -$

Interfund Serv. Prov. 4,126,500$ 3,721,500$ 3,341,500$ 3,341,500$ 3,366,550$

Ems - County 795,000$ 795,000$ 1,005,255$ 1,005,255$ 1,005,255$

Municipal Court 979,336$ 1,148,027$ 1,181,817$ 1,181,817$ 1,240,908$

Registration Fees 1,180$ 2,190$ 2,060$ 2,060$ 2,060$

Ems-Bc/Bs 392,020$ 349,992$ 400,000$ 400,000$ 436,000$

Ems-Medicare 914,340$ 1,005,404$ 935,000$ 935,000$ 1,019,150$

Ems-Medicaid/Welfare 111,811$ 119,848$ 115,000$ 115,000$ 125,350$

Ems-Other Insurance 444,709$ 473,123$ 463,500$ 463,500$ 505,215$

Ems-Individual 152,709$ 133,913$ 140,000$ 140,000$ 152,600$

Ems - Collection Agency 75,456$ 93,712$ 75,000$ 75,000$ 81,750$

Fire Prot. Outside City 164,898$ 164,999$ 200,000$ 166,662$ 165,000$

Rescue Services -$ 36$ -$ -$ -$

Weed Cutting 46,313$ 29,900$ 61,800$ 31,800$ 35,000$

Alarm Monitoring 55,895$ 47,159$ 41,200$ 41,200$ 41,200$

Permits & Licenses - Co 1,429$ (7,023)$ 1,030$ 1,030$ 1,030$

Electrian Licenses 13,720$ 7,842$ 12,360$ 12,360$ 12,360$

Mobile Home Craftsman 35$ 36$ 103$ 103$ 103$

Mechanical Contractor 7,864$ 6,304$ 8,240$ 8,240$ 8,240$

37


2017 2018 2019 2019 2020


Plumbers 5,745$ 6,174$ 7,210$ 7,210$ 7,210$

Concrete Const. Permit 1,522$ 1,246$ 1,545$ 1,545$ 1,545$

Housemoving Permits -$ 114$ -$ -$ -$

Building & Inspection 431,310$ 364,427$ 472,805$ 402,701$ 364,427$

Registered Craftsman 4,125$ 5,639$ 4,635$ 4,635$ 4,635$

Licensed Contractor 20,667$ 16,948$ 25,750$ 25,750$ 25,750$

SWPPP-LD Commercial 1,020$ 850$ 1,030$ 1,030$ 1,030$

ROW Excavation Permit 11,623$ 6,700$ 8,240$ 8,240$ 8,240$

Land Disturb Permit-Res 647$ 699$ 515$ 515$ 515$

Levee Permit 212$ 954$ 206$ 206$ 206$

ROW Dumpster Permit -$ 148$ -$ -$ -$

Other Licenses & Permit 35,890$ 40,964$ 30,900$ 30,900$ 30,900$

Private Club 15,500$ 10,780$ 11,330$ 11,330$ 11,330$

Cereal Malt Beverage 3,550$ 3,100$ 3,605$ 3,605$ 3,605$

Cereal Malt Bev. Stamps (75)$ 600$ 103$ 103$ 103$

Retail Liquor 5,400$ 4,200$ 5,150$ 5,150$ 5,150$

Circus, Carnival 435$ 450$ 412$ 412$ 412$

Tree Trimming 1,230$ 1,400$ 824$ 824$ 824$

Junk Dealers 980$ 1,990$ 927$ 927$ 927$

Pawnbrokers 125$ 175$ 129$ 129$ 129$

Taxicabs 395$ 534$ 515$ 515$ 515$

Taxicab Drivers 852$ 811$ 927$ 927$ 927$

Loudspeaker Permit 396$ 532$ 309$ 309$ 309$

Vendor, Peddler 2,362$ 938$ 2,369$ 2,369$ 2,369$

Refuse Haulers 5,471$ 8,271$ 4,120$ 4,120$ 4,120$

Bail Bondsman 702$ 493$ 515$ 515$ 515$

Merchant Police 15,514$ 13,132$ 15,000$ 15,000$ 15,000$

Animal 1,054$ 580$ 515$ 515$ 515$

Street Parade Permit 270$ 341$ 368$ 368$ 368$

Scrap Metal Register Re 100$ -$ -$ -$ -$

S.E. ALCOHOL RETAILERS 25$ 25$ 26$ 26$ 26$

Other Reimburse-PD 136,999$ 143,333$ 150,000$ 150,000$ 140,000$

Other Reimburse-Fire 9,350$ 6,860$ 7,500$ 7,500$ 7,500$

Donations Police Dept 1,000$ -$ -$ -$ -$

Sale of Assets 2,600$ -$ 1,000$ 1,000$ 1,000$

Other Miscellaneous -$ 1$ -$ -$ -$

Engineering -$ 1,484$ -$ -$ -$

Street Cut 347,672$ 283,240$ 262,650$ 262,650$ 283,240$

Other Miscellaneous (1,116)$ 1,731$ -$ -$ -$

Burial And Removal 36,473$ 34,890$ 36,050$ 36,050$ 36,050$

Columbarium Niche -$ (125)$ -$ -$ -$

Grave Marker 2,835$ 2,840$ 1,689$ 1,689$ 1,689$

Title Transfer 40$ -$ -$ -$ -$

Sale Of Lots 20,837$ 18,520$ 20,000$ 20,000$ 20,000$

Museum - Rental 210$ -$ 412$ 412$ 412$

Rent Neighborhood Cente 27,083$ 25,739$ 25,750$ 25,750$ 27,500$

Rent Park Shelters 16,586$ 9,927$ 16,480$ 16,480$ 12,000$

Recreation Fees 134,909$ 132,186$ 164,800$ 134,800$ 97,186$

Natural Resource Fees 14,217$ 12,762$ 15,450$ 15,450$ 15,000$

Sale of Bike Helmets 1,704$ 618$ 1,030$ 1,030$ 700$

38


2017 2018 2019 2019 2020


Baseball Tournaments 8,369$ 7,910$ 10,300$ 10,300$ 9,000$

Baseball - Youth League 49,096$ 51,979$ 42,550$ 42,550$ 45,000$

Athletic Rentals -$ 2,979$ -$ -$ -$

Softball Tournaments -$ -$ -$ -$ 12,000$

Softball - Youth League 32,870$ 37,248$ 29,757$ 29,757$ 35,000$

Soccer Program Fees 12,665$ 14,972$ 15,450$ 15,450$ 18,500$

Special Populations Fee 20,278$ 21,193$ 22,660$ 22,660$ 23,000$

Senior Program Fees 8,359$ 4,641$ 10,300$ 10,300$ 6,500$

Basketball Fees 7,393$ -$ 10,300$ 10,300$ -$

Volleyball Fees 16,830$ -$ 17,510$ 17,510$ -$

Baseball Fee Adult-Scho 10,025$ 16,976$ 13,390$ 13,390$ 14,000$

Softball Fee Adult-Scho 45,320$ 23,556$ 46,680$ 46,680$ 24,000$

Other Use Fees 100$ 50$ 103$ 103$ -$

Activity Seniors 15,386$ 16,124$ 20,600$ 20,600$ 15,000$

Activity Ticket Money 1,585$ 2,265$ 1,545$ 1,545$ 2,500$

Activity Lakewood 77,919$ 220$ 61,800$ 3,800$ 3,000$

Activity Special Pops 6,469$ 3,844$ 10,300$ 10,300$ 4,000$

FH-Basketball Tourn 4,156$ 11,572$ 5,150$ 5,150$ 18,000$

FH-Volleyball Tourn -$ 7,064$ -$ -$ 11,000$

FH-Other Tournaments -$ 2,395$ -$ -$ 10,000$

FH-Courtn Rental 350$ 18,486$ 515$ 515$ 20,000$

FH-Turf Rental 2,128$ 17,085$ 2,060$ 2,060$ 30,000$

FH-Other Rental 325$ 17,542$ 515$ 515$ 20,000$

FH-Program Rental -$ 2,637$ -$ -$ -$

FH-Food & Beverage 202$ 6,689$ 515$ 515$ 7,500$

FH-Basketball League 12,611$ 1,789$ 10,300$ 10,300$ 18,000$

FH-Volleyball Leagues 2,677$ (320)$ 5,150$ 5,150$ 24,000$

FH-Soccer Leagues 2,746$ 3,870$ 6,180$ 6,180$ 6,180$

FH-Soccer Tournaments -$ -$ -$ -$ 18,000$

FH-Sponsorship 1,500$ 1,000$ 515$ 515$ 2,000$

FH-Other Leagues -$ 33,674$ 1,030$ 1,030$ 25,000$

Animal Shelter Fees 45,943$ 51,574$ 35,000$ 35,000$ 52,000$

Animal Impound Fees 13,720$ 12,482$ 13,390$ 13,390$ 14,000$

Animal Boarding Fees 6,133$ 3,880$ 6,180$ 6,180$ 5,000$

Animal License Fees 51,165$ 36,478$ 51,500$ 51,500$ 38,000$

Animal Misc Fees 84,979$ 89,774$ 128,750$ 128,750$ 92,000$

Animal Shelter/County Fee 31,800$ 32,781$ 30,900$ 30,900$ 33,500$

Aquatics Admission/Memb. 405,283$ 419,799$ 432,600$ 432,600$ 419,800$

Aquatics Concessions 3,579$ 4,141$ 3,605$ 3,605$ 5,000$

Other Reimbursements 6,250$ 18,750$ 5,000$ 5,000$ 5,000$

Donations 23,644$ 1,315$ 5,000$ 5,000$ 1,500$

Other Miscellaneous 1,203,234$ -$ 5,000$ 500$ -$

Federal Grants 136,055$ 158,041$ 130,000$ 130,000$ 150,000$

Plats And Rezoning 11,021$ 15,779$ 10,300$ 10,300$ 10,300$

Vacation Fees 875$ 515$ 515$ 515$ 515$

Fair Housing -$ 48,700$ 48,700$ 48,700$ 48,700$

Donations 48$ -$ -$ -$ -$

Other Miscellaneous 2,500$ -$ -$ -$ -$

Transfers Operating 500,000$ -$ 500,000$ 1,908,000$ 1,000,000$

GENERAL FUND TOTALS 41,413,545$ 40,792,819$ 43,192,516$ 42,904,223$ 44,006,254$

39

Page left blank intentionally

40

GENERAL FUND

EXPENDITURES

41

General Fund Expenditures

Personnel & EE Benefits63%

Contractual Services18%

EE Benefits Hlth & WC10%

Commodities5%

Other Expense and Capital Outlay

4%

General Fund 2020 Budgeted Expenditures by Category

Personnel & EE Benefits

Contractual Services

EE Benefits Hlth & WC

Commodities

Other Expense and Capital Outlay

GENERAL FUND EXPENDITURES BY TYPE

2020 ADOPTED

BUDGET

Personnel & EE Benefits 27,902,356$

EE Benefits Hlth & WC 4,259,286$

Commodities 2,186,376$

Contractual Services 7,710,650$

Other Expense and Capital Outlay 1,901,275$

TOTAL 43,959,943$

42

General Fund Expenditures

GENERAL FUND

EXPENDITURES BY

DEPARTMENT

DEPARTMENT

FUNCTION

2020 ADOPTED

BUDGET

Fire Public Safety 10,665,668$

Police Public Safety 10,166,523$

Parks & Recreation Parks & Recreation 6,273,805$

Public Works Public Works 4,552,933$

Development Services General Government 2,037,590$

Municipal Court Public Safety 1,837,256$

Computer Technology General Government 1,450,800$

Outside Agencies Outside Agencies 1,061,690$

Interfund Transfers Interfund Transfers 905,500$

City Manager General Government 850,962$

Finance & Administration General Government 844,996$

Human Resources General Government 718,817$

Risk Management General Government 625,206$

City Commission General Government 585,854$

Smoky Hill Museum Arts 576,352$

Legal Services General Government 550,990$

Capital Capital & Reserves 180,000$

Reserves Capital & Reserves 75,000$

TOTAL 43,959,943$

Public Safety52%

Parks & Recreation14%

General Government18%

Public Works10%

Outside Agencies2%

Interfund Transfers2%

Arts1%

Capital & Reserves1%

General Fund Budgeted Expenditures by Function

Public Safety

Parks & Recreation

General Government

Public Works

Outside Agencies

Interfund Transfers

Arts

Capital & Reserves

43

General Fund: City Commission

The Commission is comprised of five members elected at-large. Candidates receiving the largest and sec-ond largest number of votes respectively shall be elected for a four-year term, and the candidate receiv-ing the third largest number of votes respectively shall be elected for a two-year term. Each year, the Commission will choose one member to act as Mayor. The City Manager is appointed by the Governing Body and acts as its primary agent, chief executive and chief administrative officer in accordance with state statute. Other city officers and employees are appointed by the City Manager.

City Commissioners

Dr. Trent Davis, Mayor Mike Hoppock, Vice-Mayor

Melissa Hodges, Commissioner Karl Ryan, Commissioner Joe Hay, Commissioner

To contact any of the commissioners, email [email protected]

Mayor Dr. Trent

Davis

Vice-Mayor Mike Hoppock

Commissioner Karl Ryan

Commissioner Melissa Hodges

Commissioner Joe Hay

Photo courtesy of the Salina Journal

mailto:[email protected]

44

General Fund: City Commission

CITY COMMISSION 2017 2018 2019 2019 2020

EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

FT-Salaries 18,000$ 18,000$ 18,000$ 18,000$ 18,000$

PERSONNEL SERVICES TOTAL 18,000$ 18,000$ 18,000$ 18,000$ 18,000$

Unemployment 29$ 34$ 39$ -$ 34$

Social Security 1,116$ 1,116$ 1,116$ -$ 1,116$

Medicare 261$ 261$ 295$ -$ 261$

EMPLOYEE BENEFITS TOTAL 1,406$ 1,411$ 1,450$ -$ 1,411$

Office Supplies -$ 150$ -$ -$ -$

Books & Periodicals 561$ -$ 600$ 600$ 600$

Public Education Supplies 82$ 12,476$ 300$ 300$ 300$

Other Operating Supplies 2,103$ 2,851$ 2,500$ 2,500$ 2,500$

SUPPLIES TOTAL 2,746$ 15,477$ 3,400$ 3,400$ 3,400$

Rent/Lease - Buildings 367,403$ 351,467$ 410,970$ 410,970$ 502,042$

Postage -$ 626$ -$ -$ -$

Employee Development 10,201$ 11,613$ 9,000$ 9,000$ 10,000$

Dues 4,063$ 24,688$ 23,000$ 23,000$ 25,000$

Legal Notices 21,640$ 10,939$ 22,000$ 22,000$ 22,000$

Other Contractual 44$ 1,790$ 4,000$ 4,000$ 4,000$

CONTRACTUAL SERVICES TOTAL 403,350$ 401,122$ 468,970$ 468,970$ 563,042$

CITY COMMISSION TOTAL 425,502$ 436,011$ 491,820$ 490,370$ 585,854$

45

General Fund: City Manager

The office of the City Manager is the office of the chief executive of city government. City Manager Michael Schrage is appointed by the City Commission for an indefinite term and serves as the City’s Chief Executive and Administrative Officer. As provided by state statute and city ordinance, the City Manager's Office supervises and directs the administration of all City departments to ensure that the laws, ordinances and resolutions of the City are en-forced. The City Manager’s Office is responsible for recommending measures for adoption by the City Commission, which are deemed necessary for the welfare of the citizens and the effi-cient administration of municipal government. Furthermore, the City Manager’s Office pre-pares a proposed budget for the City Commission and is responsible for the appointment and removal of all City employees.

The City of Salina, under the guidance of the City Manager, is one of the first Cities in Kansas

to implement Continuous Process Improvement (CPI) as a way of doing business. The princi-

pals found in the Lean Six Sigma methodology have proven to be transferrable to City Gov-

ernment. The City of Salina is teaching, and educating its’ workforce to apply the tools and

techniques of CPI to better manage and utilize the resources that the City has. This process is

being applied in order to reduce the City’s expenses, and identify more ways to better utilize

tax payer dollars. The city is working on a 2 year Stretch Goal that will positively impact the

bottom line of the City by 2% of the expense for 2019. All projects are reviewed by the Fi-

nance Department to ensure that the savings can be tracked and when the Stretch Goal is

achieved; all employees and the citizens of Salina will be able to realize the impact. The Man-

agement team for the City of Salina is truly focused on Efficiency and Effectiveness from a

City Manager Michael Schrage

46

General Fund: City Manager

CITY MANAGER 2017 2018 2019 2019 2020


FT-Salaries 603,245$ 565,118$ 635,754$ 533,555$ 585,200$

OT-Regular 400$ 756$ 500$ 500$ 709$

Longevity Pay 2,982$ 2,837$ 3,000$ 2,093$ 2,261$


Unemployment 934$ 1,100$ 1,175$ 530$ 1,148$

Social Security 34,216$ 34,401$ 36,953$ 32,842$ 34,559$

Medicare 9,105$ 8,955$ 9,626$ 7,681$ 8,763$

Life Insurance 1,260$ 1,014$ 1,300$ 1,229$ 1,088$

KPERS 55,595$ 54,087$ 61,453$ 44,813$ 58,077$

Other Benefits 15,617$ 10,127$ 16,000$ -$ 16,000$

Transportation Allowance 14,928$ 11,908$ 15,000$ 17,500$ 16,172$

Cell Phone Allowance 1,650$ 1,513$ 1,650$ 1,650$ 1,500$

EMPLOYEE BENEFITS TOTAL 133,304$ 123,104$ 143,157$ 106,245$ 137,307$

Office Supplies 5,820$ 6,544$ 6,500$ 6,500$ 6,500$

Books & Periodicals 539$ 526$ 500$ 500$ 500$

SUPPLIES TOTAL 6,359$ 7,070$ 7,000$ 7,000$ 7,000$

Telephone 2,802$ 2,438$ 2,800$ 2,800$ 2,800$

Postage 186$ 225$ 500$ 500$ 500$


Dues 4,258$ 1,999$ 4,250$ 4,250$ 4,250$

Other Contractual -$ 15,434$ 1,000$ 1,000$ 1,000$

CPI Expenses 7,617$ 15,517$ 10,000$ 10,000$ 10,000$


Office Equipment 70$ -$ 1,000$ 1,000$ 1,000$

CAPITAL OUTLAY TOTAL 70$ -$ 1,000$ 1,000$ 1,000$

Health Insurance 77,713$ 75,321$ 81,223$ 81,223$ 82,008$

Workers' Compensation 5,040$ 6,924$ 5,242$ 5,242$ 6,927$

INTERFUND BENEFITS TOTAL 82,753$ 82,245$ 86,465$ 86,465$ 88,935$

CITY MANAGER TOTAL 854,180$ 823,173$ 905,426$ 765,408$ 850,962$

47

General Fund: Risk Management

The Risk Management budget unit operates under the auspices of the City Manager’s office. The department manages the City insurance program for Property and Casualty coverage, General Liability, Public officials Liability and associated activities. Staffing costs are covered in the budget for the City Manager’s office.

RISK MANAGEMENT 2017 2018 2019 2019 2020


Office Supplies 39$ 38$ 200$ 200$ 200$

Books & Periodicals -$ -$ 250$ 250$ 250$

SUPPLIES TOTAL 39$ 38$ 450$ 450$ 450$

Insurance 487,138$ 499,632$ 512,106$ 512,106$ 512,106$

Claims Paid 114,176$ 60,197$ 99,750$ 99,750$ 99,750$

Other Professional Services 3,250$ 2,750$ 10,000$ 10,000$ 10,000$

Telephone 258$ 211$ 300$ 300$ 300$

Postage 3$ 10$ 100$ 100$ 100$

Employee Development -$ -$ 1,000$ 1,000$ 1,000$

Dues 480$ 480$ 500$ 500$ 500$


Office Equipment -$ -$ 1,000$ 1,000$ 1,000$

CAPITAL OUTLAY TOTAL -$ -$ 1,000$ 1,000$ 1,000$

RISK MANAGEMENT TOTAL 605,344$ 563,318$ 625,206$ 625,206$ 625,206$

48

General Fund: Legal Services

General legal services are provided by contracted legal counsel to the City Commission, City Manager, administrative staff and advisory commissions on a variety of municipal matters. These services in-clude legal opinions, preparation of ordinances, resolutions, contracts and agreements. The City's legal counsel represents the City in most litigation. Legal services are provided under contract with a local law firm, Clark, Mize & Linville Chartered for normal legal work connected with City business. Other specific legal services are rendered at an hourly rate under contract.

LEGAL SERVICES 2017 2018 2019 2019 2020



SUPPLIES TOTAL 205$ -$ 225$ 225$ 225$

Legal Services 513,295$ 672,686$ 550,000$ 550,000$ 550,000$

Employee Development 65$ -$ 65$ 65$ 65$

Dues 695$ 730$ 700$ 700$ 700$


LEGAL SERVICES TOTAL 514,260$ 673,416$ 550,990$ 550,990$ 550,990$

49

General Fund: Municipal Court

The purpose of the Salina Municipal Court is to assure equal access, fair treatment, and just and effi-cient adjudication of alleged violations of city codes for all people. The Municipal Court hears misdemeanor, criminal and traffic cases. Types of cases include domestic violence, petty theft, disorderly conduct, DUI, parking and animal control. Under Kansas law, a person can be brought to trial after a complaint or traffic citation has been filed. The complaint or citation is a document that outlines what the person is charged with and states that the actions are unlawful. When fines are owed to the court, the defendant may do community service work towards payment of a fine. Credit is given at the rate of $5 per hour for community service work towards the fine and must be done at a non-profit organization, excluding churches.

50

General Fund: Municipal Court

MUNICIPAL COURT 2017 2018 2019 2019 2020


FT-Salaries 624,515$ 621,902$ 664,925$ 636,939$ 648,970$

PT-Salaries -$ -$ -$ -$ -$

OT-Regular 1,613$ 2,307$ 3,000$ 3,000$ 3,088$

Longevity Pay 6,017$ 6,580$ -$ 6,066$ 5,562$


Unemployment 874$ 1,030$ 1,076$ 632$ 1,256$

Social Security 36,392$ 36,233$ 37,830$ 39,204$ 40,984$

Medicare 8,511$ 8,474$ 8,847$ 9,169$ 9,585$

Life Insurance 1,473$ 1,459$ 1,591$ 1,467$ 1,190$

KPERS 55,699$ 59,563$ 61,269$ 53,495$ 63,525$

Cell Phone Allowance 900$ 900$ 900$ 1,000$ 900$



Office Supplies 3,225$ 2,530$ 3,800$ 3,000$ 3,800$

Books & Periodicals (81)$ 514$ 700$ 576$ 700$

Maintenance Supplies 463$ 819$ 550$ 1,000$ 550$

Crime Victims Fund 2,019$ 2,194$ 3,100$ 4,000$ 3,100$

Other Operating Supplies -$ 254$ 500$ 250$ 500$

SUPPLIES TOTAL 5,626$ 6,311$ 8,650$ 8,826$ 8,650$

Medical Services 12,021$ 17,913$ 17,000$ 13,000$ 17,000$

Housing Prisoners 512,309$ 482,098$ 500,000$ 483,000$ 500,000$

Prisoner Transport 19,247$ 24,308$ 26,000$ 24,000$ 26,000$


Telephone 2,352$ 912$ 3,000$ 1,400$ 3,000$

Postage 592$ 4$ -$ -$ -$


Dues 1,688$ 1,518$ 1,600$ 1,500$ 1,600$

Printing 935$ 1,183$ 1,200$ 1,300$ 1,200$

Repair-Buildings 4,607$ 11,038$ 5,000$ 6,600$ 5,000$

Credit Card Fees/Expense 48$ -$ -$ -$ -$

State Fees 122,213$ 143,386$ 157,000$ 155,000$ 157,000$

Refunds 2,479$ 5,254$ 3,000$ 1,000$ 3,000$

Other Contractual 62,483$ 67,619$ 65,000$ 59,000$ 65,000$


Office Equipment 6,035$ 10,529$ 16,000$ 16,000$ 10,000$

CAPITAL OUTLAY TOTAL 6,035$ 10,529$ 16,000$ 16,000$ 10,000$




MUNICIPAL COURT TOTAL 1,747,090$ 1,775,114$ 1,865,807$ 1,792,515$ 1,837,256$

51

General Fund: Human Resources

The mission of the Human Resources department is to recruit, develop, and retain employees to pro-vide services within our organization and for the citizens of our community while upholding the City of Salina Organizational Values. The Human Resources Department is responsible for human resources policy development and over-sight, payroll processing, pay plan administration, recruitment and selection, discipline and grievance procedures, performance evaluations, personnel record maintenance and retention, and employee benefit program administration including but not limited to health insurance, wellness initiatives, retire-ment and workers' compensation. The City of Salina considers applicants for all jobs without regard to race, sex, sexual orientation, gender identity, religion, age, color, national origin, ancestry, disability, or familial status.

52

General Fund: Human Resources

HUMAN RESOURCES 2017 2018 2019 2019 2020


FT-Salaries 226,023$ 247,728$ 244,082$ 248,438$ 254,212$

PT-Salaries -$ -$ 4,912$ 4,912$ 4,912$

OT-Regular 654$ 587$ 3,000$ 3,000$ 837$

Longevity Pay 2,037$ 2,205$ 2,500$ 2,373$ 2,545$

Earned Leave 241,983$ 249,509$ 261,342$ 261,342$ 261,342$


Unemployment 324$ 420$ 403$ 247$ 499$

Social Security 13,447$ 14,701$ 14,104$ 15,291$ 16,275$

Medicare 3,145$ 3,438$ 3,298$ 3,576$ 3,806$

Life Insurance 488$ 508$ 500$ 572$ 464$

KPERS 20,109$ 23,547$ 22,120$ 20,865$ 24,755$

Wellness Program 7,446$ 7,300$ -$ -$ -$

Cell Phone Allowance 300$ 300$ 300$ 300$ 300$

Transportation Allowance -$ -$ 200$ -$ -$


Office Supplies 3,129$ 3,324$ 4,000$ 2,500$ 3,500$

Books & Periodicals -$ -$ 1,400$ 400$ 500$

SUPPLIES TOTAL 3,129$ 3,324$ 5,400$ 2,900$ 4,000$

Employee Recognition 6,086$ 6,134$ 8,000$ 8,000$ 8,000$

Other Professional Services -$ -$ -$ -$ -$

Telephone 2,017$ 1,868$ 550$ 550$ 1,600$

Postage 1,713$ 1,516$ 2,600$ 2,600$ 2,000$

Employee Development 1,403$ 765$ 4,500$ 1,200$ 4,500$

Dues 724$ 1,309$ 1,000$ 1,000$ 1,000$

Employee Recruitment 76,919$ 77,534$ 62,000$ 62,000$ 62,000$

Printing 1,344$ 881$ 1,750$ 1,750$ 1,500$



Office Equipment -$ -$ 3,150$ 3,150$ 3,150$





HUMAN RESOURCES TOTAL 655,550$ 709,758$ 706,027$ 704,382$ 718,817$

53

General Fund: Finance and Administration

The mission of the Finance and Administration Department is to provide excellent service to our custom-ers, both from within and outside of the organization, consistent with the City of Salina Statement of Or-ganizational Values, and for the benefit of the community at large. The Department of Finance and Administration includes three divisions: the City Clerk’s Office, Ac-counting, Budgeting and Financial Reporting and Water Customer Accounting (Water Billing). City Clerk’s Office The City Clerk’s Office maintains, protects, and preserves the official records of the City of Salina. Access to or copies of public records may generally be obtained by filing a request with the City Clerk. The City Clerk prepares and assembles the weekly City Commission agenda and information packet, as well as preparing the official record (minutes) of each City Commission meeting. The office is also responsible for maintain-ing and updating the City Code, recording and certifying special assessments, receipting most general rev-enues of the City, coordinating the bid process, taking expressions of interest for City Boards and Commis-sions and coordinating appointments, and issuing most trades and occupation licenses. Accounting, Budgeting & Financial Reporting This division provides for planning, control, recording, and reporting of all financial matters. This includes accounts receivable (except for Utilities), accounts payable, treasury management, including banking and investments, payroll entries, purchasing, and temporary and long term debt management. The Division coordinates the operating and capital budget process and prepares all budgeting documents. Finally, this office coordinates the annual independent audit, and prepares the Comprehensive Annual Financial Re-port. Water Customer Accounting Water Customer Accounting operates under the direction of the Finance Department. The mission of Wa-ter Customer Accounting is to ensure accuracy and efficiency in the billing and collection of water, sewer and sanitation collection services. The primary function of Water Customer Accounting is to provide the citizens with prompt and courteous customer service, striving to exceed expectations by: listening to our customers, responding professionally and respectfully, and treating customers consistently and fairly.

54

General Fund: Finance & Administration

FINANCE 2017 2018 2019 2019 2020


FT-Salaries 378,175$ 484,571$ 479,062$ 482,945$ 495,712$

PT-Salaries -$ -$ -$ -$ -$

OT-Regular 7,528$ 9,297$ 8,000$ 8,000$ 8,726$

Longevity Pay 4,267$ 3,952$ 4,500$ 3,465$ 3,633$


Unemployment 573$ 834$ 860$ 479$ 972$

Social Security 23,745$ 29,222$ 25,644$ 29,723$ 31,712$

Medicare 5,553$ 6,834$ 7,128$ 6,951$ 7,416$

Life Insurance 784$ 1,036$ 800$ 1,112$ 921$

KPERS 34,076$ 47,033$ 48,871$ 40,558$ 49,153$




Office Supplies 1,954$ 3,218$ 5,000$ 5,000$ 4,000$

Books & Periodicals 541$ 1,500$ 1,500$ 1,500$ 1,500$

Other Operating Supplies 20$ 11,152$ 11,900$ 11,900$ 11,900$

SUPPLIES TOTAL 2,515$ 15,870$ 18,400$ 18,400$ 17,400$

Auditing Services 28,365$ 54,035$ 25,000$ 22,500$ 28,000$

Refund Surety Deposits 46,815$ 89,744$ 52,500$ 52,500$ -$

Telephone 5,328$ 4,662$ 4,800$ 4,800$ 4,800$

Postage 8,229$ 6,658$ 9,000$ 9,000$ 9,000$


Dues 680$ 905$ 1,000$ 1,000$ 1,000$

Printing 2,158$ 1,600$ 1,800$ 1,800$ 1,800$

Credit Card Fees/Expense 2,057$ (3,134)$ 2,700$ 2,700$ -$


EMS Contractual 7,892$ 7,269$ 10,400$ 10,400$ 10,400$


Office Equipment 30$ 834$ 5,000$ 2,000$ 1,000$

CAPITAL OUTLAY TOTAL 30$ 834$ 5,000$ 2,000$ 1,000$




FINANCE TOTAL 918,970$ 899,682$ 868,964$ 857,232$ 844,996$

55

General Fund: Computer Technology

The mission of the Computer Technology department is to enhance our organization's ability to provide public services through the use of technology.

The Computer Technology Department is an internal service department that provides technical services for the City of Salina, and i5 server support for both the City of Salina and Saline County. Support provided includes system management, user support, programming, PC installation and repair, training services, management of the city network and infrastructure, protecting city data from outside threats, disaster recovery, backup and storage of city data, developing and maintaining the city’s intranet and internet web sites, and planning for future technology needs.

56

General Fund: Computer Technology

COMPUTER TECHNOLOGY 2017 2018 2019 2019 2020


FT-Salaries 462,106$ 461,707$ 459,748$ 469,585$ 474,811$

OT-Salaries 64$ 304$ 100$ 100$ 378$

Longevity Pay 4,144$ 3,554$ 5,000$ 3,357$ 2,814$

Earned Leave 3,148$ 15,482$ 3,200$ 3,200$ 3,200$


Unemployment 658$ 804$ 929$ 466$ 912$

Social Security 27,563$ 28,368$ 32,789$ 28,904$ 29,773$

Medicare 6,446$ 6,635$ 6,962$ 6,760$ 6,963$

Life Insurance 1,039$ 1,036$ 1,122$ 1,082$ 864$

KPERS 41,056$ 45,535$ 45,162$ 39,441$ 46,149$




Office Supplies 794$ 822$ 1,500$ 1,500$ 1,400$

Printer Supplies 4,784$ 3,649$ 8,000$ 8,000$ 5,000$

Computer Tapes -$ -$ 500$ 500$ -$


Gas & Oil 87$ 42$ 360$ 360$ 150$

Maintenance Supplies-Vehicle & Equip 146$ 225$ 1,000$ 1,000$ 500$


SUPPLIES TOTAL 8,507$ 7,783$ 14,860$ 14,860$ 10,650$

Telephone 3,173$ 3,050$ 3,200$ 3,200$ 3,200$

Postage 19$ 17$ 150$ 150$ 100$

Employee Development 277$ 728$ 3,000$ 3,000$ 2,500$

Mileage/Travel 220$ 927$ 1,800$ 1,800$ 1,800$

Dues 250$ -$ 300$ 300$ 300$


NWS(Tyler) Software Cost 26,717$ 27,518$ 94,000$ 94,000$ 94,000$


Office Equipment -$ -$ 1,000$ 1,000$ 500$

Other Equipment 203,078$ 252,868$ 300,000$ 250,000$ 275,000$

Computers/Technology -$ 117,378$ -$ -$ -$





COMPUTER TECHNOLOGY TOTAL 1,150,406$ 1,361,287$ 1,466,554$ 1,415,437$ 1,450,800$

57

General Fund: Police Department

The mission of the Police Department is to deliver police services equitably, effectively, and within the context of democratic values, in order to resolve community issues and problems and provide for the safety and security of our citizens. The Salina Police Department is a full-service, municipal police organization, consisting of 112 full time employees including 84 commissioned officers and 28 civilian staff. The agency has been nationally accredited by The Commission on Accreditation for Law Enforcement (CALEA). This accreditation is considered the gold standard in public safety. The primary benefits of be-ing accredited include: - Increased Community Advocacy - Increased support from Government Officials - Stronger Defense Against Civil Lawsuits The Salina Police Department includes four operating divisions: Administration, Patrol, Detectives and Support. It is responsible for a city of over 47,000 residents which encompasses 25 square miles. The Salina Police Department maintains coverage 24 hours a day and houses the Emergency Communica-tions Center, which also dispatches for the Salina Fire Department, Saline County Sheriff’s Office and the six volunteer fire districts which provide fire protection for rural Saline County. The Salina Police Department responds to approximately 43,000 calls for service each year, including responding to over 1,100 accidents. In 2019, City Commissioner’s approved the construction of a training center and range in south Salina. This 15,600 square foot structure will include modern classrooms, judgement simulator room, SWAT storage and change out room, as well as 10 twenty-five yard indoor shooting lanes. This is the first of its kind in our 99 year history and will be completed in the summer of 2020.

58

General Fund: Police Department

POLICE DEPARTMENT 2017 2018 2019 2019 2020


FT-Salaries 5,168,769$ 5,451,088$ 5,025,000$ 5,673,581$ 5,930,084$

PT-Salaries 25,114$ 16,198$ 26,125$ 26,125$ 26,125$

OT-Salaries 506,955$ 488,746$ 510,000$ 510,000$ 484,252$

Longevity Pay 38,820$ 37,095$ 40,000$ 35,916$ 37,730$

PERSONNEL SERVICES TOTAL 5,739,659$ 5,993,127$ 5,601,125$ 6,245,622$ 6,478,191$

Unemployment 8,182$ 10,075$ 9,959$ 5,629$ 12,338$

Social Security 75,564$ 78,745$ 80,975$ 73,672$ 86,108$

Medicare 78,621$ 80,821$ 80,623$ 81,621$ 94,158$

Life Insurance 10,779$ 10,531$ 11,000$ 13,061$ 11,642$

KP&F 923,116$ 928,873$ 953,133$ 1,118,270$ 1,113,753$

KPERS 114,504$ 122,983$ 126,633$ 137,000$ 133,467$



EMPLOYEE BENEFITS TOTAL 1,227,722$ 1,248,984$ 1,279,523$ 1,448,453$ 1,469,909$

Office Supplies 11,281$ 10,699$ 11,000$ 11,000$ 10,500$

Books & Periodicals 7,618$ 9,155$ 7,000$ 7,000$ 8,000$

Electrical & Lighting 2,403$ 6,342$ 7,500$ 7,500$ 7,500$

Janitorial 3,182$ 3,627$ 4,000$ 4,000$ 4,000$

Gas & Oil 99,131$ 103,702$ 100,000$ 100,000$ 105,000$

Maintenance Supplies-Vehicle & Equip 90,554$ 99,226$ 95,000$ 95,000$ 100,000$

Wearing Apparel 43,739$ 51,646$ 60,000$ 60,000$ 60,000$

Other Service Equip 54,808$ 61,930$ 60,000$ 60,000$ 84,500$

Tools 1,587$ -$ -$ -$ -$

Training 68,167$ 77,611$ 75,000$ 75,000$ 5,000$

Public Education Supplies 1,390$ 1,184$ 2,000$ 2,000$ 2,000$

Photography Supplies 4,470$ 2,181$ 3,000$ 3,000$ 3,000$


K9 Supplies 4,914$ 6,763$ 4,000$ 4,000$ 18,000$

SUPPLIES TOTAL 403,251$ 444,178$ 440,500$ 440,500$ 419,500$

Medical Services 1,012$ 101$ 1,000$ 1,000$ 1,000$


Telephone 29,642$ 34,531$ 30,000$ 30,000$ 34,000$

Gas Service 397$ 999$ 300$ 300$ 300$

Postage 11,639$ 11,715$ 11,000$ 11,000$ 11,500$


Dues 5,040$ 4,855$ 5,100$ 5,100$ 5,100$

Employee Recruitment 22,721$ 29,229$ 20,000$ 20,000$ 20,000$

Printing 4,396$ 3,377$ 5,000$ 5,000$ 5,000$

Repair-Radio 32,980$ 46,519$ 34,000$ 34,000$ 40,000$


Repair-Office Equip 20,380$ 2,745$ 3,500$ 3,500$ 3,500$


Dept. Accreditation 12,373$ 14,508$ 14,000$ 14,000$ 18,000$



Radios 27,754$ 16,534$ 31,000$ 31,000$ 15,000$

Other Equipment 39,365$ 45,028$ 51,500$ 51,500$ 72,800$


Health Insurance 972,262$ 1,013,021$ 999,050$ 999,050$ 1,076,494$


INTERFUND BENEFITS TOTAL 1,027,779$ 1,116,879$ 1,056,788$ 1,056,788$ 1,185,724$

POLICE DEPARTMENT TOTAL 8,755,000$ 9,259,268$ 8,811,646$ 9,625,073$ 10,166,523$

59

General Fund: Fire Department

Mission: Respond quickly, Perform professionally, Save lives and property, Be careful and compassionate to all, Make sure “everyone goes home”. The Salina Fire Department is a Fire based Advanced Life Support (ALS) all hazards department that provides fire protection, emergency medical services (EMS), rescue and hazardous materials response services to the citizens of Salina. The department also provides rescue and emergency medical services for all of Saline County. The department is accredited through the Commission on Fire Accreditation International from the Center for Public Safety Excellence. Protecting the community is accomplished through rapid deployment of emergency resources from four stra-tegically located fire stations throughout the city. The department maintains a minimum staffing of 25 oper-ations personnel per day and a total strength of 92 personnel. The department also performs fire code en-forcement and inspection, fire investigation, public education, and multiple community risk reduction ser-vices. The department is comprised of five divisions: Fire Administration, Fire Prevention, Fire Suppression, Emergency Medical Service (EMS), and Training and Safety. The department responds to approximately 3100 Fire calls and over 7,000 EMS calls a year for an average of 28 calls per day. The department also provides specialized services for hazardous material responses, tech-nical rescue, vehicle extrication, swift water rescue, trench rescue, building collapse, and disaster manage-ment. Additionally the Salina Fire Department serves the State of Kansas through the Kansas State Fire Mar-shal Office as a regional response team for Hazardous Materials and Technical Rescue responses throughout the state if needed.

FIRE ADMINISTRATION 2017 2018 2019 2019 2020


FT-Salaries 424,352$ 449,183$ 462,623$ 362,602$ 369,765$

PT-Salaries 16,164$ 20,274$ 17,765$ 17,765$ -$

OT-Salaries 4,978$ 7,312$ 5,000$ 5,000$ 837$

Longevity Pay 2,867$ 3,077$ 3,000$ 2,734$ 2,902$


Unemployment 649$ 816$ 824$ 360$ 724$

Social Security 9,052$ 9,864$ 9,946$ 9,024$ 9,573$

Medicare 6,328$ 6,710$ 6,775$ 5,219$ 5,523$

Life Insurance 922$ 955$ 1,000$ 835$ 686$

KP&F 58,538$ 97,488$ 69,675$ 65,769$ 49,673$

KPERS 12,031$ 13,738$ 13,234$ 14,500$ 14,839$




60

General Fund: Fire Administration

FIRE ADMINISTRATION 2017 2018 2019 2019 2020


Office Supplies 2,224$ 2,040$ 1,900$ 1,900$ 1,900$

Books & Periodicals 974$ 1,866$ 2,050$ 2,050$ 2,050$

Shop Mechanic Supplies 3,608$ -$ 1,200$ 1,200$ 1,200$

Paints 1,325$ 460$ 100$ 100$ -$

Electrical & Lighting 1,950$ 3,566$ 600$ 600$ 600$

Janitorial 10,090$ 10,476$ 10,600$ 10,600$ 10,600$

Gas & Oil 37,343$ 42,689$ 44,000$ 44,000$ 46,200$


Wearing Apparel 32,707$ 38,433$ 38,500$ 38,500$ 38,500$

SCBA's 21,768$ 25,090$ 24,000$ 24,000$ 24,000$

Hazardous Materials Equipment 5,191$ 3,532$ 7,850$ 7,850$ 6,000$

Tools 6,270$ 6,902$ 10,500$ 9,000$ 7,500$

Training Supplies 21,033$ 16,677$ 23,080$ 21,080$ 21,000$

Seeds, Plants, Tress -$ 161$ 150$ 150$ -$


SUPPLIES TOTAL 189,571$ 221,509$ 222,530$ 219,030$ 222,550$



Telephone 40,406$ 52,205$ 44,000$ 44,000$ 44,000$

Uniform Cleaning 742$ 594$ 525$ 525$ 600$

Postage 1,207$ 971$ 500$ 500$ 750$


Dues 1,676$ 1,645$ 2,500$ 2,500$ 1,700$

Printing 175$ 735$ 500$ 500$ 500$

Repairs 2,290$ 787$ 2,450$ 2,450$ 2,000$

Repair-Radio 3,871$ 3,745$ 6,000$ 6,000$ 4,500$


Laundry & Towel Service 1,414$ 2,309$ 1,470$ 1,470$ 1,470$

Collection Fees 341$ 600$ 3,000$ -$ 3,000$

Fire Conference 5,563$ 7,333$ 5,500$ 5,000$ 2,500$


Other Software Maintenance 2,808$ 1,315$ 3,000$ 3,000$ 3,000$



Radios 8,432$ 4,856$ 16,500$ 16,500$ 9,000$

FF Physical Fitness Equipment -$ -$ 10,000$ 9,250$ -$

Fire Station Equipment -$ -$ 2,500$ 2,500$ 2,500$

Firefighting Equipment 33,406$ 28,838$ 27,500$ 26,000$ 27,500$

Other Equipment 18,057$ 21,574$ 20,000$ 20,000$ 20,000$

Personnel Protective Equipment 26,835$ 34,093$ 33,700$ 33,700$ 33,700$





FIRE ADMINISTRATION TOTAL 1,093,737$ 1,230,331$ 1,222,758$ 1,107,475$ 1,047,606$

61

General Fund: Fire Department EMS

EMERGENCY MEDICAL SERVICES 2017 2018 2019 2019 2020


FT-Salaries 1,605,160$ 1,634,650$ 1,710,401$ 1,506,710$ 1,496,835$

PT-Salaries -$ -$ -$ -$ -$

OT-Regular 63,475$ 78,181$ 65,000$ 65,000$ 233,895$

Longevity Pay 10,329$ 11,183$ 11,000$ 9,643$ 10,528$


Unemployment 2,286$ 2,829$ 3,007$ 1,495$ 3,308$

Social Security -$ -$ -$ -$ -$

Medicare 22,607$ 23,493$ 24,415$ 21,683$ 25,248$

Life Insurance 2,765$ 2,723$ 2,800$ 3,470$ 3,134$

KP&F 320,579$ 345,575$ 389,055$ 333,470$ 381,858$


Transportation Allowance -$ -$ -$ -$ -$


Office Supplies 840$ 1,727$ 1,500$ 1,500$ 1,500$


Gas & Oil 44,150$ 52,596$ 35,800$ 35,800$ 37,590$


Wearing Apparel 9,135$ 9,214$ 9,200$ 9,200$ 9,200$

Training Supplies 11,811$ 15,715$ 18,000$ 16,000$ 16,000$

Public Education Supplies -$ -$ 2,500$ 2,500$ 2,500$


Prescription Drugs and Meds 25,558$ 24,599$ 24,860$ 24,860$ 25,827$

Disposable Supplies 65,174$ 88,759$ 60,000$ 60,000$ 93,196$

SUPPLIES TOTAL 221,532$ 266,009$ 227,500$ 224,500$ 261,453$



Telephone 31,214$ 26,820$ 25,500$ 25,500$ 25,500$

Uniform Cleaning 36$ -$ 100$ 100$ 100$

Postage 4,173$ 3,434$ 3,000$ 3,000$ 3,000$


Dues 1,790$ 1,290$ 1,700$ 1,700$ 1,700$

Printing 839$ 412$ 100$ 100$ 100$

Repairs 1,930$ 1,000$ 1,000$ 1,000$ 1,000$

Repair-Radio 876$ 607$ 3,300$ 3,300$ 3,300$

Refunds 16,030$ 24,543$ 17,000$ 10,000$ 17,000$



EMS Equipment 64,586$ 76,819$ 75,000$ 72,500$ 75,000$

Personnel Protective Equipment 21,782$ 28,411$ 31,200$ 30,700$ 31,200$





EMERGENCY MEDICAL SERVICES TOTAL 2,838,066$ 2,987,358$ 3,066,269$ 2,788,061$ 3,018,532$

62

General Fund: Fire Department Suppression

FIRE SUPPRESSION 2017 2018 2019 2019 2020


FT-Salaries 3,547,850$ 3,694,994$ 3,735,248$ 3,602,818$ 3,654,205$

OT-Regular 165,287$ 198,926$ 173,000$ 173,000$ 657,025$

Longevity Pay 30,558$ 29,631$ 28,000$ 33,030$ 34,881$


Unemployment 5,221$ 6,533$ 6,697$ 3,576$ 8,258$

Medicare 47,438$ 52,768$ 51,234$ 51,846$ 63,019$

Life Insurance 5,751$ 5,740$ 6,211$ 8,296$ 7,823$

KP&F 718,682$ 809,003$ 901,633$ 797,360$ 953,102$


EMPLOYEE BENEFITS TOTAL 777,692$ 874,757$ 966,644$ 861,948$ 1,033,101$

Telephone -$ -$ -$ -$ -$

Employee Recruitment 2,405$ -$ -$ -$ -$

CONTRACTUAL SERVICES TOTAL 2,405$ -$ -$ -$ -$




FIRE SUPPRESSION TOTAL 5,261,589$ 5,576,325$ 5,673,494$ 5,441,397$ 6,218,710$

63

General Fund: Fire Prevention

FIRE PREVENTION 2017 2018 2019 2019 2020


FT-Salaries 228,125$ 209,234$ 247,516$ 219,400$ 225,713$

PT-Salaries 14,460$ 14,954$ 15,675$ 15,675$ 15,675$

OT-Regular 8,779$ 2,674$ 9,000$ 9,000$ 1,625$

Longevity Pay 2,863$ 2,398$ 3,000$ 2,256$ 2,650$


Unemployment 372$ 393$ 385$ 218$ 467$

Social Security 915$ 927$ 932$ -$ -$

Medicare 3,619$ 3,226$ 3,175$ 3,157$ 3,562$

Life Insurance 489$ 461$ 500$ 505$ 414$

KP&F 45,470$ 43,763$ 47,226$ 48,559$ 50,436$

KPERS -$ -$ -$ -$ -$

Cell Phone Allowance -$ -$ -$ -$ -$


K-9 Supplies -$ -$ 2,000$ 2,000$ 2,000$

Books & Periodicals 2,572$ 1,751$ 350$ 350$ 4,000$

Wearing Apparel 1,735$ 966$ 1,400$ 1,400$ 1,400$


Fire Investigation Supplies 3,020$ 1,924$ 3,750$ 2,250$ 3,750$

SUPPLIES TOTAL 11,866$ 10,326$ 12,500$ 10,000$ 16,150$

Medical Services 386$ 279$ 200$ 200$ 200$


Dues 3,074$ 435$ 1,400$ 1,400$ 1,400$


Other Equipment 5,276$ 2,447$ 10,100$ 7,100$ 8,100$





FIRE PREVENTION TOTAL 376,056$ 344,396$ 404,511$ 369,871$ 380,820$

64

General Fund: Public Works

The mission of the Public Works Department: Design, construct and maintain public infrastructure Offer solid and hazardous waste services to residents Maintain the city's fleet Provide support to other city departments The Public Works Department is dedicated to providing a wide variety of services to enhance the quality of life for all citizens in our community. The department is divided into two divisions: Engineering and General Services. The Engineering Work Group is part of the Department of Public Works, which serves the public interest by ensuring that all municipal public works improvements and facilities are designed and constructed in accord-ance with established standards. The Engineering Work Group coordinates all engineering services related to private development projects during both planning and construction stages. Direct supervision and review of work performed by consulting engineers is also performed by the Department staff. In essence, the Engineering Work Group manages, de-signs and constructs the majority of the projects included in the City's annual Capital Improvement Program. Proper engineering data are formulated to meet the requirements of project feasibility reports, design con-siderations, final plans, specifications, and other planning and engineering procedures. Engineering supervi-sion is given to municipal public works improvement projects in surveying, analyzing bids, supervising con-struction, certifying progress of construction and recommending acceptance of work done by contrac-tors. Depending upon the size and scope of an improvement project, the engineering services may be per-formed in-house, rendered by engineering consultants, or by a combination of the two. The Engineering Work Group also performs all traffic safety and school services for the City. All mapping ser-vices, including computerized geographical information systems (G.I.S.), are provided by the Engineering Work Group. Finally, the Work Group also performs the utility locating and coordination services for the wa-ter, wastewater, storm water and traffic signal systems in the City. Flood Control inspects, maintains and repairs the city’s flood control levee. Additionally, the work group oversees emergency response for high water events. Staff consists of one foreman, two maintenance work-ers and one seasonal employee. Staff maintains 21 miles of levee, including two pumping plants, 25 struc-tures, nine sandbag gaps and numerous inlet and outlet channels. They regularly inspect the levee including its slopes, driving surface, gates, pumps and related equipment. They also inspect seven storm-water deten-tion ponds throughout Salina within various residential areas. Five of these ponds are mowed and main-tained by Flood Control personnel and two ponds by others.

65

General Fund: Public Works Engineering

PUBLIC WORKS ENGINEERING 2017 2018 2019 2019 2020


FT-Salaries 798,756$ 835,312$ 842,749$ 906,310$ 902,043$

PT-Salaries 25,627$ 26,425$ 21,899$ 21,899$ 22,754$

OT- Regular 820$ 1,358$ 1,000$ 1,000$ 1,450$

Longevity Pay 5,195$ 5,056$ 5,611$ 4,869$ 5,156$


Unemployment 1,200$ 1,505$ 1,499$ 878$ 1,784$

Social Security 49,927$ 52,908$ 53,014$ 54,454$ 57,896$

Medicare 11,679$ 12,405$ 12,398$ 12,735$ 13,613$

Life Insurance 1,774$ 1,729$ 1,800$ 2,038$ 1,690$

KPERS 73,023$ 81,214$ 80,325$ 74,304$ 90,220$




Office Supplies 1,572$ 2,473$ 2,200$ 2,200$ 2,200$

Books & Periodicals -$ 389$ 400$ 400$ 400$

Drafting Supplies 113$ 894$ 2,800$ 2,800$ 2,800$

Gas & Oil 5,542$ 4,468$ 6,000$ 6,000$ 6,000$


Wearing Apparel 639$ 881$ 600$ 600$ 600$

Other Operating Supplies 557$ 169$ 800$ 800$ 800$

SUPPLIES TOTAL 13,696$ 14,829$ 19,800$ 19,800$ 19,800$

Telephone 6,127$ 5,613$ 6,200$ 6,200$ 6,200$

Postage 612$ 724$ 800$ 800$ 800$


Dues 2,020$ 2,304$ 3,200$ 3,200$ 3,200$

Repair-Office Equip -$ 399$ 400$ 400$ 400$

Repair- Other 171$ 111$ 500$ 500$ 500$



Office Equipment 1,492$ 147$ 600$ 600$ 600$

Other Equipment -$ -$ 500$ 500$ 500$

CAPITAL OUTLAY TOTAL 1,492$ 147$ 1,100$ 1,100$ 1,100$




PUBLIC WORKS ENGINEERING TOTAL 1,159,595$ 1,211,018$ 1,228,932$ 1,288,625$ 1,308,806$

66

General Fund: Public Works Streets

PUBLIC WORKS STREETS 2017 2018 2019 2019 2020


FT-Salaries 1,072,605$ 1,061,488$ 1,163,776$ 1,050,601$ 1,105,099$

PT-Salaries -$ 646$ -$ -$ 15,000$

OT- Regular 5,438$ 6,812$ 5,500$ 5,500$ 7,472$

Longevity Pay 12,187$ 12,139$ 12,000$ 12,733$ 12,968$


Unemployment 1,545$ 1,833$ 1,888$ 1,043$ 2,175$

Social Security 64,197$ 64,149$ 66,169$ 64,665$ 70,962$

Medicare 15,014$ 15,003$ 15,475$ 15,123$ 16,596$

Life Insurance 2,504$ 2,305$ 2,704$ 2,420$ 2,033$

KPERS 95,762$ 101,201$ 105,338$ 88,237$ 108,549$




Office Supplies 1,421$ 1,008$ 1,250$ 1,250$ 1,100$

Metal Products 1,550$ 1,699$ 1,550$ 1,550$ 1,550$

Lumber 2,426$ 2,531$ 2,500$ 2,500$ 2,500$

Welding Supplies 632$ 925$ 700$ 700$ 700$

Gas & Oil 74,420$ 74,924$ 74,500$ 74,500$ 74,500$


Parts- Machinery & Equip 9,171$ 8,705$ 9,200$ 9,200$ 8,650$

Chemicals 2,635$ 2,401$ 2,635$ 2,635$ 2,100$

Wearing Apparel 7,525$ 6,164$ 7,500$ 7,500$ 6,500$

Tools 2,713$ 3,009$ 2,800$ 2,800$ 2,800$


Buildings & Grounds Supplies 551$ 640$ 1,200$ 1,200$ 750$

SUPPLIES TOTAL 274,735$ 297,423$ 279,085$ 279,085$ 291,980$

Telephone 3,818$ 3,837$ 3,880$ 3,880$ 3,880$

Postage 67$ 49$ 70$ 70$ 70$

Employee Development 340$ 552$ 2,050$ 2,050$ 625$

Dues 320$ 298$ 320$ 320$ 320$

Repair-Radio 303$ 697$ 300$ 300$ 300$



Solid Waste Fees -$ -$ 215$ 215$ 215$


Office Equipment 717$ 663$ 700$ 700$ 700$

Other Equipment 16,295$ 17,135$ 17,000$ 17,000$ 18,400$





PUBLIC WORKS STREETS TOTAL 1,887,375$ 1,896,825$ 1,998,010$ 1,865,782$ 1,995,174$

67

General Fund: Public Works Traffic

PUBLIC WORKS TRAFFIC 2017 2018 2019 2019 2020


FT-Salaries 118,668$ 122,783$ 128,755$ 165,409$ 171,432$

PT-Salaries 2,244$ 5,344$ 2,424$ 2,424$ 8,000$

OT- Regular 1,517$ 831$ 2,000$ 2,000$ 1,776$

Longevity Pay 1,610$ 1,736$ 1,739$ 1,862$ 1,988$


Unemployment 173$ 217$ 212$ 164$ 348$

Social Security 7,188$ 7,591$ 7,422$ 10,181$ 11,358$

Medicare 1,681$ 1,775$ 1,736$ 2,381$ 2,656$

Life Insurance 304$ 277$ 300$ 381$ 315$

KPERS 10,393$ 11,693$ 11,433$ 13,891$ 16,836$

Cell Phone Allowance 900$ 900$ 1,200$ 1,200$ 900$


Office Supplies 297$ 344$ 350$ 350$ 350$

Welding Supplies 349$ -$ 350$ 350$ 350$

Gas & Oil 6,859$ 7,867$ 7,400$ 7,400$ 7,400$


Traffic Lights Parts 20,651$ 21,851$ 22,420$ 22,420$ 22,090$

Street Lights 3,989$ 4,023$ 3,990$ 3,990$ 3,990$

Wearing Apparel 996$ 1,045$ 1,000$ 1,000$ 1,000$

Tools 1,431$ 699$ 1,200$ 1,200$ 700$


Buildings & Grounds Supplies 347$ 191$ 350$ 350$ 200$

SUPPLIES TOTAL 43,597$ 47,366$ 45,810$ 45,810$ 44,830$

Telephone 490$ 599$ 490$ 490$ 490$

Street Lighting 667,967$ 588,912$ 670,000$ 670,000$ 606,600$

Traffic Control Services 57,453$ 51,356$ 52,650$ 52,650$ 52,650$


Repair-Buildings 7,119$ 426$ 350$ 350$ 350$




Other Equipment 1,825$ 2,256$ 1,500$ 1,500$ 2,400$





PUBLIC WORKS TRAFFIC TOTAL 962,211$ 877,938$ 966,526$ 1,009,199$ 964,219$

68

General Fund: Public Works Flood Control

PUBLIC WORKS FLOOD CONTROL 2017 2018 2019 2019 2020


FT-Salaries 116,552$ 121,791$ 123,048$ 123,130$ 130,158$

PT-Salaries 990$ 2,960$ 1,069$ 1,069$ 1,069$

OT- Regular 915$ 1,472$ 1,000$ 1,000$ 1,525$

Longevity Pay 1,509$ 1,635$ 1,629$ 1,449$ 1,533$


Unemployment 170$ 215$ 211$ 122$ 255$

Social Security 7,043$ 7,513$ 7,381$ 7,579$ 8,326$

Medicare 1,647$ 1,757$ 1,726$ 1,772$ 1,947$

Life Insurance 266$ 275$ 288$ 284$ 240$

KPERS 10,236$ 11,690$ 11,259$ 10,341$ 12,802$



Office Supplies 218$ 178$ 300$ 300$ 200$

Sand, Rock Gravel & Salt 21,842$ 16,110$ 24,000$ 24,000$ 24,000$

Gas & Oil 8,308$ 10,898$ 8,200$ 8,200$ 11,200$


Chemicals 4,686$ 5,165$ 5,200$ 5,200$ 5,200$

Wearing Apparel 734$ 870$ 750$ 750$ 900$

Tools 96$ 223$ 200$ 200$ 250$



SUPPLIES TOTAL 74,162$ 74,540$ 68,925$ 68,925$ 71,925$

Telephone 489$ 564$ 580$ 580$ 580$

Employee Development 116$ 105$ 350$ 350$ 180$

Repair-Buildings 203$ 69$ 250$ 250$ 100$




Other Equipment 2,278$ 4,164$ 4,200$ 4,200$ 4,200$





PUBLIC WORKS FLOOD CONTROL TOTAL 281,645$ 269,125$ 279,415$ 278,550$ 284,735$

69

The Salina Parks & Recreation Department is dedicated to providing a wide variety of leisure-time opportunities and activities to enhance the quality of life for all citizens in our community. You and your family are invited to visit our 26 City parks featuring over 1000 acres of park land and a wide range of amenities. Spend an afternoon at the Municipal Golf Course, or participate in the numerous recreation programs offered for all ages and interests. The Parks and Recreation Department is responsible for managing and maintaining our nine divisions, the City park system, recreational programs and other public facilities including the no-kill Salina Animal Shelter and the donation-funded Barkley Park. The Recreation Division is responsible for providing a year-round diversified recreation program for all citizens of Salina, including partici-pation programs, community services and special events. A wide variety of programming is provided for all ages and interests, with specific program areas offered for 50 Plus and Therapeutic Recreation. Other program areas include: aquatics, ath-letics, instructional, natural resources, performing and visual arts, and summer day camps. The Parks, Forestry and Downtown Divisions are responsible for maintaining park grounds and land-scaping, as well as maintenance responsibilities in downtown Salina and on other public grounds, which include parkways and landscaped median strips. Over 60,000 flowers are planted annually in the parks system. A City tree nursery and cost share tree planting program for the community have also been developed. The Parks & Recreation Department has several satellite office locations. The administrative offices are located in the City-County Building.

General Fund: Parks & Recreation

70

General Fund: Parks

PARKS 2017 2018 2019 2019 2020


FT-Salaries 620,050$ 518,382$ 622,889$ 318,355$ 484,044$

PT-Salaries 170,622$ 114,607$ 188,550$ 188,550$ 147,194$

OT- Regular 2,008$ 5,357$ 2,000$ 2,000$ 3,974$

Longevity Pay 10,770$ 8,241$ 11,632$ 7,277$ 6,962$


Unemployment 1,150$ 1,124$ 1,012$ 473$ 1,220$

Social Security 47,237$ 38,985$ 35,478$ 29,320$ 39,815$

Medicare 11,047$ 9,118$ 8,297$ 6,857$ 9,312$

Life Insurance 1,479$ 1,204$ 1,400$ 1,097$ 891$

KPERS 55,492$ 51,548$ 54,254$ 40,008$ 47,568$



Office Supplies 1,220$ 1,189$ 1,300$ 1,300$ 1,300$

Plumbing Supplies 9,479$ 14,972$ 10,000$ 5,500$ 10,500$

Shop Mechanic Supplies 7,166$ 8,549$ 9,000$ 9,000$ 9,000$

Cement Products 16,524$ 3,085$ 17,000$ 17,000$ 17,000$

Sand, Rock, Gravel & Salt 1,915$ 5,567$ 14,000$ 14,000$ 14,000$

Paints 1,061$ 1,744$ 1,500$ 1,500$ 1,500$

Lumber 885$ 1,628$ 5,000$ 5,000$ 5,000$

Electric & Lighting 8,341$ 14,963$ 5,000$ 5,000$ 5,000$

Janitorial 4,623$ 10,262$ 6,000$ 6,000$ 6,000$

Gas & Oil 26,163$ 32,822$ 30,000$ 30,000$ 29,500$


Chemicals 14,955$ 854$ 1,000$ 1,000$ 1,000$

Wearing Apparel 3,512$ 2,837$ 4,000$ 4,000$ 4,000$

Safety Equip & Supplies 1,205$ -$ 2,500$ 2,500$ 2,500$

Tools 3,003$ 2,193$ 4,000$ 2,000$ 4,000$

Recreation Supplies 23,635$ 24,125$ 16,000$ 16,000$ 16,000$

Seeds, Plants, Tress 16,346$ -$ -$ -$ -$


SUPPLIES TOTAL 206,614$ 188,004$ 204,300$ 196,800$ 200,300$

Telephone 6,821$ 5,795$ 7,000$ 7,000$ 7,000$

Solid Waste Disposal 12,186$ 11,076$ 12,900$ 12,900$ 12,900$


Vandalism -$ 2,674$ -$ -$ -$




Other Equipment 9,981$ 15,204$ 15,000$ 14,440$ 14,000$





PARKS TOTAL 1,349,390$ 1,114,309$ 1,327,542$ 985,908$ 1,119,993$

71

General Fund: Downtown

DOWNTOWN 2017 2018 2019 2019 2020


FT-Salaries 31,407$ 133,759$ 34,099$ 289,375$ 167,825$

PT-Salaries 8,345$ 16,847$ 8,500$ 8,500$ 41,000$

OT- Regular -$ 673$ 1,000$ 1,000$ 1,013$

Longevity Pay -$ 2,104$ -$ 2,601$ 2,944$


Unemployment 61$ 264$ 188$ 163$ 404$

Social Security 2,466$ 9,137$ 6,556$ 10,117$ 13,192$

Medicare 577$ 2,137$ 1,533$ 2,366$ 3,085$

Life Insurance 54$ 267$ 200$ 379$ 309$

KPERS 2,743$ 12,831$ 10,330$ 13,805$ 16,508$

Cell Phone Allowance -$ 150$ -$ -$ 300$


Irrigation Supplies -$ 4,453$ -$ 4,500$ 7,000$

Janitorial 804$ 806$ -$ -$ -$

Gas & Oil 427$ 261$ 600$ 600$ 600$


Chemicals -$ 14,814$ 25,000$ 25,000$ 25,000$

Wearing Apparel 259$ 616$ 500$ 500$ 800$

Tools -$ 1,948$ 500$ 500$ 500$

Seeds, Plants, Tress 2,275$ 19,720$ 31,000$ 31,000$ 30,000$

Other Operating Supplies 414$ 1,250$ 1,000$ 1,000$ 1,000$

SUPPLIES TOTAL 5,268$ 45,072$ 60,600$ 65,100$ 66,900$

Employee Development -$ 1,103$ -$ -$ 1,000$

Repairs 950$ 1,141$ 3,000$ 3,000$ -$



Other Equipment -$ 4,284$ 500$ 500$ 1,200$

CAPITAL OUTLAY TOTAL -$ 4,284$ 500$ 500$ 1,200$

Health Insurance -$ 23,514$ 7,290$ 7,290$ 33,648$

Workers' Compensation 347$ 478$ 361$ 361$ 648$

INTERFUND BENEFITS TOTAL 347$ 23,992$ 7,650$ 7,650$ 34,296$

DOWNTOWN TOTAL 57,426$ 257,824$ 140,156$ 410,556$ 350,977$

72

General Fund: Forestry

FORESTRY 2017 2018 2019 2019 2020


FT-Salaries 97,455$ 87,647$ 105,739$ 177,598$ 147,484$

PT-Salaries 3,837$ 4,297$ 4,144$ 4,144$ 13,000$

OT- Regular 277$ 848$ 1,000$ 1,000$ 1,003$

Longevity Pay 632$ 228$ 682$ 270$ 525$


Unemployment 179$ 158$ 168$ 144$ 308$

Social Security 7,412$ 5,460$ 5,766$ 8,900$ 10,045$

Medicare 1,733$ 1,284$ 1,368$ 2,081$ 2,349$

Life Insurance 203$ 226$ 219$ 333$ 268$

KPERS 10,414$ 8,443$ 9,803$ 12,144$ 14,320$



Office Supplies 182$ 153$ 200$ 200$ 200$

Gas & Oil 2,981$ 3,034$ 3,000$ 3,000$ 3,500$


Tree Plaques 65$ 128$ 100$ 100$ 100$

Wearing Apparel 636$ 930$ 700$ 700$ 800$

Safety Equip & Supplies -$ 397$ 500$ 500$ 1,000$

Tools -$ 89$ 500$ 500$ 500$

Seeds, Plants, Tress 1,524$ 1,194$ 5,000$ 3,092$ 3,000$

Tree Cost Share Program 2,092$ 810$ 3,000$ 3,000$ 3,000$


SUPPLIES TOTAL 13,302$ 23,512$ 20,500$ 18,592$ 23,600$

Employee Development 935$ 1,285$ 1,000$ 1,000$ 2,000$

Dues 15$ 75$ 200$ 200$ 200$



Other Equipment -$ 1,034$ 1,000$ 1,000$ 2,400$

CAPITAL OUTLAY TOTAL -$ 1,034$ 1,000$ 1,000$ 2,400$




FORESTRY TOTAL 171,743$ 164,612$ 188,800$ 264,616$ 263,974$

73

General Fund: Neighborhood Centers

NEIGHBORHOOD CENTERS 2017 2018 2019 2019 2020


FT-Salaries -$ -$ -$ -$ -$

PT-Salaries -$ -$ -$ -$ -$

PERSONNEL SERVICES TOTAL -$ -$ -$ -$ -$

Unemployment -$ -$ -$ -$ -$

Social Security -$ -$ -$ -$ -$

Medicare -$ -$ -$ -$ -$

Life Insurance -$ -$ -$ -$ -$

KPERS -$ -$ -$ -$ -$

EMPLOYEE BENEFITS TOTAL -$ -$ -$ -$ -$

Plumbing Supplies 1,400$ 390$ 1,400$ 1,400$ 1,000$

Paints 6$ -$ 1,200$ 1,200$ 1,200$

Janitorial 1,877$ 5,443$ 3,000$ 3,000$ 3,000$


SUPPLIES TOTAL 3,424$ 6,178$ 5,750$ 5,750$ 5,350$


Telephone 3,826$ 3,132$ 4,200$ 4,200$ 4,200$


Repair-Heating & Cool 3,053$ 1,858$ 2,000$ 2,000$ 2,000$


Refunds 248$ 1,955$ 250$ 250$ -$


Other Equipment -$ 1,911$ -$ -$ -$

CAPITAL OUTLAY TOTAL -$ 1,911$ -$ -$ -$

Health Insurance -$ -$ -$ -$ -$

INTERFUND BENEFITS TOTAL -$ -$ -$ -$ -$

NEIGHBORHOOD CENTERS TOTAL 19,366$ 21,900$ 18,800$ 18,200$ 17,550$

74

General Fund: Field Maintenance

FIELD MAINTENANCE 2017 2018 2019 2019 2020


FT-Salaries 92,384$ 95,836$ 98,971$ 132,792$ 87,210$

PT-Salaries 62,006$ 50,959$ 65,000$ 65,000$ 65,000$

OT- Regular 3,558$ 2,829$ 4,000$ 4,000$ 3,924$

Longevity Pay 1,278$ 1,005$ 1,380$ 1,047$ -$


Unemployment 239$ 261$ 226$ 132$ 297$

Social Security 9,844$ 9,037$ 7,831$ 8,172$ 9,680$

Medicare 2,302$ 2,113$ 1,831$ 1,911$ 2,264$

Life Insurance 222$ 235$ 250$ 306$ 164$

KPERS 8,239$ 9,193$ 9,063$ 11,151$ 8,758$



Cement Products 3,132$ -$ 3,132$ 1,132$ 3,000$


Paints 1,638$ 3,101$ 1,638$ 1,638$ 3,500$

Lumber 40$ 1,011$ 40$ 40$ 1,200$

Electric & Lighting 17,029$ 7,153$ 10,000$ 10,000$ 15,000$

Janitorial 3,055$ 2,237$ 3,055$ 3,055$ 3,000$

Gas & Oil 3,867$ 3,932$ 3,867$ 3,867$ 3,900$


Wearing Apparel 560$ 596$ 560$ 560$ 600$

Safety Equip & Supplies 120$ 75$ 120$ 120$ 120$

Tools 1,016$ 418$ 1,016$ 1,016$ 1,100$



SUPPLIES TOTAL 61,108$ 41,076$ 43,566$ 40,566$ 54,120$





Other Equipment 3,495$ 14,822$ 17,000$ 15,000$ 17,000$





FIELD MAINTENANCE TOTAL 280,511$ 269,762$ 285,080$ 316,039$ 283,798$

75

General Fund: Cemetery

CEMETERY 2017 2018 2019 2019 2020


FT-Salaries 81,479$ 87,574$ 86,988$ 92,411$ 93,940$

PT-Salaries 9,019$ 7,455$ 9,740$ 9,740$ 9,740$

OT- Regular 930$ 924$ 1,000$ 1,000$ 1,132$

Longevity Pay 1,635$ 1,719$ 1,765$ 1,803$ 1,887$


Unemployment 123$ 164$ 156$ 92$ 203$

Social Security 5,250$ 5,693$ 5,456$ 5,688$ 6,615$

Medicare 1,228$ 1,332$ 1,276$ 1,330$ 1,547$

Life Insurance 223$ 222$ 241$ 213$ 175$

KPERS 7,172$ 8,547$ 7,889$ 7,761$ 9,318$




Janitorial-Paper Products 69$ 225$ 200$ 200$ 200$

Gas & Oil 3,501$ 4,220$ 4,000$ 4,000$ 4,000$


Chemicals -$ 737$ -$ -$ 1,000$

Wearing Apparel 444$ 300$ 500$ 500$ 500$

Tools 551$ 408$ 800$ 615$ 800$


SUPPLIES TOTAL 17,151$ 28,375$ 32,000$ 30,315$ 33,000$

Telephone 2,467$ 2,142$ 2,600$ 2,600$ 2,600$


Refunds 1,301$ -$ 1,000$ 200$ 1,000$


Other Equipment 3,985$ 7,545$ 11,300$ 11,300$ 10,300$



Workers' Compensation 977$ 1,344$ 1,016$ 1,016$ 1,443$


CEMETERY TOTAL 161,981$ 182,877$ 192,919$ 195,961$ 203,659$

76

General Fund: Parks Facility Maintenance

PARKS FACILITY MAINTENANCE 2017 2018 2019 2019 2020


FT-Salaries 248,578$ 306,554$ 268,699$ 390,758$ 382,972$

PT-Salaries 22,233$ 11,083$ 24,000$ 24,000$ 13,365$

OT- Regular 2,532$ 2,039$ 4,500$ 4,500$ 2,943$

Longevity Pay 3,714$ 2,533$ 4,011$ 1,932$ 2,282$


Unemployment 380$ 533$ 519$ 374$ 763$

Social Security 15,767$ 18,731$ 18,186$ 23,202$ 24,897$

Medicare 3,687$ 4,381$ 4,253$ 5,426$ 5,823$

Life Insurance 723$ 546$ 780$ 868$ 723$

KPERS 22,697$ 26,873$ 24,954$ 31,659$ 38,590$

Cell Phone Allowance 350$ 1,100$ 1,500$ 1,500$ 2,100$



Paints 498$ 266$ 1,800$ 1,800$ 2,300$

Lumber 289$ -$ 600$ 600$ 1,600$


Janitorial 12,129$ 14,242$ 12,000$ 12,000$ 12,000$

Gas & Oil 2,128$ 3,121$ 2,700$ 2,700$ 2,700$


Wearing Apparel 2,450$ 1,810$ 2,200$ 2,200$ 2,200$

Tools 2,201$ 5,702$ 7,500$ 7,500$ 7,500$


SUPPLIES TOTAL 37,025$ 48,189$ 43,500$ 43,500$ 52,500$


Other Prof. - Elevator 12,228$ 7,725$ 12,228$ 12,228$ 5,500$

Telephone 3,565$ 3,170$ 3,565$ 3,565$ 3,565$

Gas Service 71,115$ 66,922$ 66,150$ 66,150$ 66,150$

Light & Power 391,878$ 360,925$ 400,000$ 365,000$ 365,000$

L&P-Recreation 123,123$ 117,335$ 125,000$ 125,000$ 125,000$

Employee Development 199$ 1,679$ 3,000$ 3,000$ 3,000$

Repair-Heating & Coll 2,961$ 22,211$ 5,000$ 5,000$ 5,000$

Repair- Buildings 4,329$ 24,353$ 12,000$ 12,000$ 12,000$

Repair-Equipment 220$ 437$ 8,800$ 8,800$ 8,800$

Repair-Other (36)$ (306)$ -$ -$ -$



Construction Contracts 108,000$ 19,371$ 50,000$ 50,000$ 50,000$





FACILITY MAINTENANCE TOTAL 1,178,059$ 1,139,533$ 1,179,943$ 1,277,760$ 1,277,597$

77

General Fund: Animal Services

ANIMAL SERVICES 2017 2018 2019 2019 2020


FT-Salaries 241,746$ 246,833$ 255,108$ 227,733$ 284,947$

PT-Salaries 10,012$ 15,149$ 7,000$ 7,000$ 10,500$

OT- Regular 15,241$ 16,528$ 11,000$ 11,000$ 14,892$

Longevity Pay 532$ 245$ 575$ 249$ 291$


Unemployment 393$ 474$ 472$ 226$ 590$

Social Security 16,197$ 16,553$ 16,447$ 14,013$ 19,259$

Medicare 3,788$ 3,871$ 3,846$ 3,277$ 4,504$

Life Insurance 418$ 441$ 451$ 524$ 540$

KPERS 22,514$ 23,656$ 24,766$ 19,121$ 28,842$

Cell Phone Allowance 1,025$ 1,363$ 1,000$ 1,000$ 900$


Office Supplies 6,868$ 6,930$ 6,700$ 6,700$ 6,700$

Plumbing Supplies 297$ 936$ 2,500$ 2,500$ 1,000$

Electrical & Lighting 1,223$ 470$ 2,000$ 2,000$ 1,000$

Janitorial 7,094$ 6,682$ 8,000$ 8,000$ 5,000$

Gas & Oil 9,582$ 7,376$ 10,000$ 10,000$ 9,000$


Wearing Apparel 3,094$ 2,742$ 3,000$ 3,000$ 2,700$


Dog Park Maintenance -$ -$ 20,000$ 12,000$ -$

Other Operating: Animal Supplies 35,361$ 50,750$ 44,000$ 44,000$ 66,000$

SUPPLIES TOTAL 80,077$ 87,478$ 113,200$ 100,200$ 104,400$

Other Professional Services 645$ 563$ 1,000$ 1,000$ 600$

Telephone 5,333$ 5,141$ 7,500$ 7,500$ 5,200$

Gas Service 10,470$ 5,877$ 10,000$ 10,000$ 6,000$


Light & Power 21,008$ 21,711$ 22,000$ 22,000$ 22,000$

Postage 4,571$ 2,942$ 4,000$ 3,000$ 3,000$


Dues 550$ 735$ 600$ 600$ 600$

Repair-Heating & Coll 1,917$ 1,253$ 2,000$ 2,000$ 1,000$

Repair- Buildings 14,567$ 4,234$ 15,000$ 15,000$ 7,500$

Repair-Equipment 6,443$ 5,290$ 6,000$ 6,000$ 5,000$

Credit Card Fees/Expenses 3,766$ 3,025$ 5,500$ 5,500$ -$

Refunds 941$ 1,557$ 2,150$ 2,150$ 1,350$




Other Equipmwnr 3,518$ 1,099$ 3,600$ 3,600$ 2,600$





ANIMAL SERVICES TOTAL 598,512$ 622,486$ 651,337$ 600,815$ 693,564$

78

General Fund: Recreation Administration

RECREATION ADMINISTRATION 2017 2018 2019 2019 2020


FT-Salaries 336,891$ 347,369$ 356,077$ 357,844$ 357,292$

PT-Salaries 308$ 2,663$ -$ -$ -$

OT- Regular 1,183$ 162$ 5,700$ 5,700$ 439$

Longevity Pay 793$ 602$ 856$ 466$ 508$


Unemployment 524$ 596$ 624$ 355$ 697$

Social Security 21,669$ 20,912$ 21,854$ 22,024$ 22,744$

Medicare 5,068$ 4,882$ 5,109$ 5,151$ 5,319$

Life Insurance 713$ 770$ 900$ 824$ 660$

KPERS 29,885$ 33,530$ 32,873$ 30,052$ 35,254$

Cell Phone Allowance 1,275$ 1,638$ 520$ 520$ 1,200$



Office Supplies 3,410$ 4,038$ 5,700$ 4,700$ 4,700$

Gas & Oil 3,845$ 3,510$ 4,000$ 4,000$ 4,000$


Wearing Apparel 228$ 133$ -$ -$ -$


Other Operating Supplies 86$ 122$ 1,100$ 1,100$ 1,000$

Bike Helmets 1,490$ 999$ 1,000$ 1,000$ 1,000$

SUPPLIES TOTAL 17,536$ 15,815$ 17,900$ 16,100$ 15,750$

Sales Tax (29)$ 184$ 100$ 100$ -$

Other Professional Services 19$ 833$ 2,200$ 1,000$ 1,000$

Telephone 7,597$ 7,362$ 4,000$ 4,000$ 7,400$

Postage 3,826$ 2,022$ 4,100$ 3,100$ 2,800$


Dues 2,000$ 2,570$ 2,300$ 2,300$ 2,300$

Advertising & Promotion 25,915$ 27,463$ 31,000$ 31,000$ 31,000$

Credit Card Fees/Expenses 26,334$ 32,533$ 29,000$ 29,000$ -$






RECREATION ADMINISTRATION TOTAL 564,089$ 592,787$ 607,270$ 604,393$ 573,044$

79

General Fund: Fieldhouse

FIELDHOUSE 2017 2018 2019 2019 2020


FT-Salaries 19,939$ 62,183$ 65,063$ 72,183$ 92,113$

PT-Salaries 1,245$ 31,978$ 42,237$ 42,237$ 70,000$

OT- Regular 109$ -$ 2,000$ 2,000$ 2,318$

Longevity Pay -$ -$ -$ 418$ 460$


Unemployment 29$ 392$ 224$ 72$ 313$

Social Security 1,207$ 5,714$ 7,641$ 4,442$ 10,223$

Medicare 282$ 1,336$ 1,785$ 1,039$ 2,391$

Life Insurance 43$ 118$ 200$ 166$ 171$

KPERS 1,822$ 6,018$ 8,196$ 6,061$ 9,119$

Cell Phone Allowance -$ -$ 600$ 600$ 450$


Office Supplies 27$ 811$ 1,000$ 1,000$ 1,000$

Electrical & Lighting -$ 373$ 1,000$ 1,000$ 1,000$

Utility Expense -$ -$ -$ -$ -$

Janitorial 1,494$ 5,275$ 7,000$ 7,000$ 6,000$

Wearing Apparel 378$ -$ 1,000$ 1,000$ 1,000$

Safety Equip & Supplies -$ 558$ 500$ 500$ 500$

Tools -$ -$ 500$ 500$ 500$

Mach & Equip (<$250) -$ -$ 1,000$ 1,000$ 1,000$



Food and Beverage Supplies -$ 222$ 1,000$ 1,000$ 1,000$

Snack Bar -$ 512$ 1,000$ 1,000$ 1,000$

SUPPLIES TOTAL 12,194$ 13,719$ 31,000$ 31,000$ 42,000$

Rent/Lease Equipment 183$ 2,866$ 1,500$ 1,500$ 3,049$

Sales Tax -$ -$ 3,000$ 3,000$ -$

Other Professional 607$ 200$ 2,000$ 2,000$ 2,000$

Phone/GPS/Internet 3,331$ 6,122$ 4,200$ 4,200$ 6,000$

Solid Waste Disposal 228$ 698$ 1,500$ 1,500$ 1,500$

Water Service 2,193$ 2,101$ 2,400$ 2,400$ 2,400$

Light & Power 29,727$ 57,563$ 80,000$ 80,000$ 75,000$

Postage -$ -$ 500$ 500$ -$

Employee Development -$ 25$ 1,000$ 1,000$ 1,000$

Dues -$ -$ 500$ 500$ 500$


Repair - Building 1,731$ 4,087$ 4,000$ 4,000$ 7,000$

Repair-Equipment 28$ 14$ 1,000$ 1,000$ 1,000$

Credit Card Fees/Expenses 999$ 2,259$ 5,000$ 5,000$ -$

Refunds 150$ -$ -$ -$ -$

Other Contractual 939$ 1,382$ 2,600$ 2,600$ 2,600$



Workers' Compensation 100$ 907$ 104$ 104$ 1,563$


FIELDHOUSE TOTAL 83,939$ 214,672$ 294,281$ 295,553$ 352,335$

80

General Fund: Aquatic Center

AQUATIC CENTER 2017 2018 2019 2019 2020


FT-Salaries -$ -$ -$ 87$ -$

PT-Salaries 246,858$ 232,186$ 265,000$ 265,000$ 265,000$

OT- Regular 12,381$ 14,202$ -$ -$ -$

OT- Part Time -$ -$ 12,000$ 12,000$ 12,000$


Unemployment 409$ 464$ 7$ -$ 526$

Social Security 16,073$ 15,255$ 17,359$ -$ 17,174$

Medicare 3,759$ 3,594$ 111$ -$ 4,017$


KPERS -$ -$ -$ -$ -$


Office Supplies 524$ 1,660$ 500$ 500$ 500$


Paints 794$ 1,656$ 656$ 656$ 1,000$

Lumber 4$ 1,236$ 800$ 800$ 800$


Janitorial 5,485$ 3,491$ 6,100$ 6,100$ 4,800$

Parts-Machinery & Equip 1,037$ 635$ 1,600$ 1,600$ 1,000$

Chemicals 26,712$ 18,446$ 30,000$ 28,000$ 27,500$

Wearing Apparel 7,455$ 3,575$ 8,400$ 8,400$ 8,000$



SUPPLIES TOTAL 62,165$ 50,337$ 66,456$ 64,456$ 62,900$

Sales Tax -$ 494$ 400$ 400$ -$


Telephone 1,960$ 1,954$ 1,975$ 1,975$ 1,975$

Solid Waste Disposal 731$ 10$ 600$ 600$ 600$


Repair - Building 7,142$ 3,143$ 5,900$ 5,900$ 5,900$

Repair-Equipment 6,994$ 1,598$ 5,200$ 5,200$ 5,200$

Refunds 8,313$ 8,402$ 6,700$ 6,700$ 7,000$



Buildings -$ -$ 18,000$ -$ -$

CAPITAL OUTLAY TOTAL -$ -$ 18,000$ -$ -$


INTERFUND BENEFITS TOTAL -$ -$ -$ -$ -$

AQUATIC CENTER TOTAL 384,395$ 348,651$ 418,908$ 381,518$ 400,492$

81

General Fund: Athletics

v

ATHLETICS 2017 2018 2019 2019 2020


FT-Salaries 45,633$ 72,792$ 50,063$ 72,183$ 92,113$

PT-Salaries 121,797$ 102,616$ 66,669$ 66,669$ 70,000$

OT- Regular 77$ 4,259$ 2,000$ 2,000$ 2,318$

Longevity Pay 480$ 522$ 500$ 418$ 460$


Unemployment 255$ 321$ 244$ 72$ 313$

Social Security 10,152$ 10,890$ 8,199$ 4,442$ 10,223$

Medicare 2,374$ 2,466$ 1,848$ 1,039$ 2,391$

Life Insurance 91$ 99$ 100$ 166$ 171$

KPERS 4,829$ 7,382$ 4,199$ 6,061$ 9,119$



Electrical & Lighting -$ 370$ -$ -$ -$


Other Operating Supplies 144$ 844$ 200$ 200$ 1,000$

SUPPLIES TOTAL 18,513$ 28,173$ 14,200$ 14,200$ 17,000$

Rent/Lease 4,500$ -$ -$ -$ -$


Refunds 409$ 2,724$ 500$ 500$ 1,000$



Other Equipment 7,693$ 2,950$ 10,000$ 10,000$ 9,100$



Workers' Compensation 945$ 1,302$ 983$ 983$ 1,172$


ATHLETICS TOTAL 243,152$ 266,942$ 181,355$ 200,583$ 261,441$

82

General Fund: Natural Resources

NATURAL RESOURCES 2017 2018 2019 2019 2020


FT-Salaries 49,896$ 51,377$ 53,137$ 54,133$ 55,313$

PT-Salaries 29,705$ 33,369$ 31,000$ 31,000$ 39,000$

OT- Regular 87$ -$ 500$ 500$ -$

Longevity Pay 798$ 840$ 800$ 886$ 928$


Unemployment 120$ 152$ 147$ 54$ 181$

Social Security 4,862$ 5,170$ 5,010$ 3,332$ 5,905$

Medicare 1,137$ 1,209$ 1,172$ 780$ 1,381$

Life Insurance 120$ 122$ 200$ 125$ 101$

KPERS 4,413$ 4,909$ 4,854$ 4,546$ 5,405$


Sand, Rock & Gravel -$ 968$ -$ -$ -$

Electrical & Lighting -$ 58$ -$ -$ -$

Wearing Apparel -$ 230$ -$ -$ -$


SUPPLIES TOTAL 14,303$ 23,642$ 22,000$ 22,000$ 22,000$

Other Professional Services -$ 496$ -$ -$ -$

Employee Development -$ 380$ -$ -$ -$

Refunds 590$ -$ -$ -$ -$

Activity Fund 109,915$ 5,506$ 28,000$ 28,000$ 7,500$






NATURAL RESOURCES TOTAL 234,477$ 169,502$ 170,792$ 166,419$ 162,118$

83

General Fund: Recreation Programs

RECREATION PROGRAMS 2017 2018 2019 2019 2020


FT-Salaries 53,832$ 55,715$ 57,709$ 75,754$ 58,760$

PT-Salaries 67,011$ 67,762$ 17,881$ 17,881$ 17,881$

Longevity Pay 1,787$ 1,850$ 1,800$ 2,384$ 1,593$


Unemployment 179$ 218$ 200$ 57$ 149$

Social Security 7,248$ 7,430$ 6,837$ 3,572$ 4,850$

Medicare 1,695$ 1,727$ 1,601$ 835$ 1,134$

Life Insurance 177$ 195$ 200$ 134$ 109$

KPERS 6,707$ 7,373$ 7,208$ 4,874$ 5,800$




Other Operating Supplies 9$ -$ -$ -$ -$

SUPPLIES TOTAL 9,836$ 13,224$ 9,760$ 9,760$ 9,760$

Rent/Lease -$ -$ 1,500$ 1,500$ -$


Phone/GPS/Internet 35$ -$ -$ -$ -$

Refunds 165$ 371$ 250$ 250$ 250$




Workers' Compensation 945$ 1,302$ 983$ 983$ 801$


RECREATION PROGRAMS TOTAL 189,434$ 199,448$ 146,064$ 158,119$ 139,582$

84

General Fund: Special Populations

SPECIAL POPULATIONS 2017 2018 2019 2019 2020


FT-Salaries -$ -$ 21,000$ 21,311$ -$

PT-Salaries 40,379$ 39,899$ 20,940$ 20,940$ 41,936$

OT-Regular -$ -$ -$ -$ -$

Longevity Pay 487$ 508$ 500$ 529$ 550$


Unemployment 58$ 67$ 56$ -$ 81$

Social Security 2,334$ 2,295$ 1,938$ -$ 2,634$

Medicare 546$ 537$ 453$ -$ 616$

Life Insurance 55$ 71$ 100$ -$ 58$

KPERS 2,437$ 2,735$ 2,681$ -$ 3,083$


Maintenance Supplies-Vehicle & Equip 152$ -$ -$ -$ -$


SUPPLIES TOTAL 3,043$ 2,294$ 2,376$ 2,376$ 2,376$

Other Professional Services 254$ -$ 150$ 150$ 150$

Employee Development -$ -$ 100$ 100$ 100$

Refunds 53$ 263$ 900$ 900$ 900$

Activity Fund 2,449$ 5,394$ 5,000$ 4,300$ 4,300$






SPECIAL POPULATIONS TOTAL 58,588$ 60,960$ 64,988$ 59,400$ 65,656$

85

General Fund: Camp Salina & Special Events

SPECIAL EVENTS 2017 2018 2019 2019 2020


PT-Salaries 252$ 737$ 272$ 272$ 272$

PERSONNEL SERVICES TOTAL 252$ 737$ 272$ 272$ 272$

Unemployment 0$ 1$ 1$ -$ 1$

Social Security 16$ 46$ 30$ -$ 17$

Medicare 4$ 11$ 4$ -$ 4$

KPERS -$ -$ -$ -$ -$

EMPLOYEE BENEFITS TOTAL 20$ 58$ 35$ -$ 21$


Other Operating Supplies 134$ -$ -$ -$ -$

SUPPLIES TOTAL 16,131$ 16,964$ 17,000$ 15,500$ 19,000$

Rent/Lease 938$ -$ 2,500$ 2,500$ 2,500$


Refunds 16$ -$ -$ -$ -$

Other Contractual 270$ 658$ 1,800$ 1,800$ 1,800$


SPECIAL EVENTS TOTAL 21,882$ 23,099$ 26,607$ 25,072$ 29,593$

CAMP SALINA 2017 2018 2019 2019 2020


PT-Salaries 28,245$ 30,004$ 30,505$ 30,505$ 30,505$


Unemployment 45$ 50$ 73$ -$ 58$

Social Security 1,751$ 1,868$ 1,399$ -$ 1,891$

Medicare 410$ 434$ 327$ -$ 442$



Other Operating Supplies 105$ -$ 105$ 105$ 105$

SUPPLIES TOTAL 5,582$ 4,450$ 5,582$ 5,582$ 5,582$

Rent/Lease 3,422$ 107$ 3,422$ 3,422$ 3,422$

Other Professional Services 180$ 20$ 180$ 180$ 180$

Refunds -$ 414$ -$ -$ -$

Other Contractual -$ 245$ -$ -$ -$

CONTRACTUAL SERVICES TOTAL 3,602$ 786$ 3,602$ 3,602$ 3,602$



CAMP SALINA TOTALS 40,738$ 39,108$ 42,635$ 40,835$ 43,622$

86

General Fund: Senior Programs

SENIOR PROGRAMS 2017 2018 2019 2019 2020


FT-Salaries 38$ -$ -$ -$ -$

PT-Salaries 4,187$ 1,551$ 4,522$ 4,522$ 4,522$

OT-Regular -$ -$ -$ -$ -$


Unemployment 7$ 3$ 3$ -$ 9$

Social Security 259$ 96$ 102$ -$ 280$

Medicare 61$ 23$ 24$ -$ 66$


KPERS -$ -$ -$ -$ -$

EMPLOYEE BENEFITS TOTAL 326$ 122$ 129$ -$ 354$

Recreation Supplies 552$ 2,112$ 1,000$ 1,000$ 1,000$

Other Operating Supplies -$ 50$ -$ -$ -$

SUPPLIES TOTAL 552$ 2,162$ 1,000$ 1,000$ 1,000$

Rent/Lease 600$ 600$ -$ -$ -$

Advertising & Promotions 3,000$ 5,725$ -$ -$ 1,450$

Refunds 131$ 1,293$ -$ -$ -$

Activity Fund 22,554$ 26,308$ 26,000$ 24,000$ 24,500$





INTERFUND BENEFITS TOTAL 410$ 338$ 426$ 426$ 985$

SENIOR PROGRAMS TOTAL 33,440$ 41,710$ 34,077$ 31,948$ 34,811$

87

General Fund: Smoky Hill Museum

The Smoky Hill Museum inspires a broader understanding of the region's rich history by engaging resi-dents and visitors of all ages through diverse learning experiences. The Museum reflects the struggles and vision of the people of the Smoky Hills region and Salina since the city’s founding in 1858. The Museum’s collections began in 1879 as part of the Saline County Histor-ical Society, initiated by town founders William A. Phillips and Alexander M. Campbell. Just over a cen-tury later, the Museum opened to the public in its current location in 1986 at the historic post office at 8th Street and Iron Avenue downtown, receiving national accreditation in 1997. Today, it continues to operate as a division of Salina Arts & Humanities, with professionally trained staff who serve more than 35,000 visitors each year. The Smoky Hill Museum offers a wide variety of educa-tional programs and a Kansas-focused Museum Store.

88

General Fund: Smoky Hill Museum

vv

SMOKY HILL MUSEUM 2017 2018 2019 2019 2020


FT-Salaries 278,081$ 258,256$ 301,718$ 312,641$ 294,908$

PT-Salaries 18,801$ 22,142$ 20,305$ 20,305$ 23,891$

OT- Regular 2,233$ 783$ 1,000$ 1,000$ 941$

Longevity Pay 2,988$ 2,202$ 3,227$ 2,370$ 2,643$


Unemployment 425$ 464$ 445$ 287$ 613$

Social Security 17,563$ 16,178$ 15,512$ 17,773$ 19,988$

Medicare 4,107$ 3,784$ 3,628$ 4,157$ 4,675$

Life Insurance 604$ 552$ 700$ 665$ 580$

KPERS 24,023$ 24,542$ 23,746$ 24,251$ 30,981$


Office Supplies 1,942$ 2,532$ 2,000$ 2,000$ 2,500$

Books & Periodicals 273$ 1,111$ 275$ 275$ 400$

Paints -$ 164$ 400$ 400$ 400$

Electrical & Lighting 713$ 348$ 715$ 715$ 500$

Janitorial 404$ 878$ 405$ 405$ 800$

Collections 3,182$ 2,873$ 3,200$ 3,200$ 4,500$

Maintenance Supplies - Vehicles & Equip 749$ 817$ 750$ 750$ 750$

Tools 617$ 24$ 625$ 625$ 625$



SUPPLIES TOTAL 19,411$ 18,195$ 20,020$ 20,020$ 22,625$

Rent/Lease 5,008$ 4,178$ 5,000$ 5,000$ 5,000$


Phone/GPS/Internet 5,331$ 5,014$ 5,350$ 5,350$ 5,350$

Postage 307$ 2,507$ 2,000$ 2,000$ 2,000$


Dues 1,974$ 3,746$ 1,975$ 1,975$ 1,975$

Printing 2,150$ 2,054$ 3,975$ 3,975$ 2,775$


Repair - Buildings 31,264$ 26,416$ 31,500$ 31,500$ 24,000$


Exhibits 13,620$ 11,773$ 13,650$ 13,650$ 13,650$



CAPITAL OUTLAY TOTAL 215$ 660$ 215$ 215$ 215$




SMOKY HILL MUSEUM TOTAL 533,373$ 528,645$ 570,308$ 583,476$ 576,352$

89

General Fund: Community & Development Services

Building Services Division Mission is to encourage and promote safe, quality development and construc-tion in the City of Salina.

Building Services is a division of the Development Services Department and along with the Planning Divi-sion is regularly involved in the Development Review Team process. Building Services is responsible for the administration and enforcement of the adopted building, electrical, mechanical, plumbing, property maintenance, and other related adopted codes. The Division issues permits for buildings, plumbing, elec-trical and mechanical work, demolition, mobile homes, changes of occupancy, signs, home occupation certificates and swimming pools. The Division reviews plans for proposed buildings, additions and build-ing alterations to verify zoning compliance, building and fire code compliance and compliance with the Americans with Disabilities Act. Staff also inspects construction projects, including private water and sew-er services, as well as plumbing, mechanical and electrical limited service and repair work to confirm code compliance. The staff is also responsible for enforcing the city’s property maintenance code as it relates to the condition of the buildings on a property, including identifying and abating dilapidated or danger-ous buildings.

In mid-2016, The Community Relations Department was combined with the Development Services De-partment to form the Community and Development Services Department.

Neighborhood Services Division

The Neighborhood Services Division of the Development Services Department provides services to en-hance the quality of life in Salina's neighborhoods and help make Salina an attractive place to visit, work, live and invest.

Code enforcement of City ordinances regarding nuisances, zoning and building code issues related to outdoor property use and maintenance. Citizen reports are confidential.

Neighborhood outreach for problem-solving which requires coordination with other city depart-ments, community agencies and neighborhood groups to develop goals, strategies and action plans for neighborhood clean up and revitalization.

Grant administration for state and local programs such as Community Development Block Grants (CDBG), HOME (HUD pass-through funds for home owner assistance), and the Emergency Solutions Grant (ESG) to address homelessness.

Neighborhood revitalization tax rebate general program administrative support including pre-application conferences, application processing, pre-certification file preparation and owner commu-nication liaison.

Housing rehabilitation through local, state and Federal grant programs. Most grants are open to home-owner occupied residences meeting various other qualifications according to grant source.

http://ci.salina.ks.us/content/18394/18522/22738/default.aspx

90

General Fund: Community & Development Services

COMMUNITY & DEVELOPMENT 2017 2018 2019 2019 2020

SERVICES EXPENDITURES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

FT-Salaries 1,006,110$ 1,020,415$ 1,088,870$ 1,191,544$ 1,225,361$

PT-Salaries -$ 9,366$ -$ -$ -$

OT- Regular 533$ 2,191$ 1,545$ 1,545$ 1,678$

Longevity Pay 6,270$ 6,185$ 6,572$ 6,666$ 8,236$


Unemployment 1,446$ 1,741$ 1,798$ 1,183$ 2,374$

Social Security 60,199$ 61,243$ 63,224$ 73,343$ 77,469$

Medicare 14,079$ 14,323$ 14,786$ 17,153$ 18,118$

Life Insurance 2,060$ 2,124$ 2,178$ 2,745$ 2,249$

KPERS 89,111$ 97,979$ 96,199$ 100,077$ 120,077$




Office Supplies 3,861$ 4,368$ 5,500$ 5,500$ 5,000$


Gas & Oil 4,193$ 4,763$ 4,800$ 4,800$ 5,000$

Maintenance Supplies - Vehicles & Equip 2,324$ 2,035$ 3,500$ 3,500$ 4,000$

Wearing Apparel 330$ 189$ 1,500$ 1,500$ 1,500$

Public Education Supplies -$ 5,700$ 2,600$ 2,600$ 3,550$

Mach. & Equip. (<$250) -$ -$ 200$ 200$ 200$


SUPPLIES TOTAL 20,053$ 22,684$ 26,100$ 26,100$ 26,250$

Rent/Lease Machinery -$ -$ -$ -$ 2,000$

Demolition 30,622$ 2,291$ 100,000$ 67,000$ 100,000$

Housing Grants 20,222$ 14,831$ 15,000$ 15,000$ 15,000$

Emergency Solutions Grant 132,681$ 153,953$ 150,000$ 150,000$ -$

Revitalization Tax Rebate 118,782$ 207,151$ 180,000$ 180,000$ -$

Enterprise Zone Rebate 818$ 8,447$ 4,000$ 4,000$ -$


Telephone 9,168$ 9,226$ 5,500$ 5,500$ 12,000$

Postage 11,498$ 16,329$ 18,000$ 18,000$ 18,000$


Dues 1,922$ 7,495$ 3,000$ 3,000$ 7,000$

Employee Recruitment -$ 70$ -$ -$ -$

Legal Notices 3,857$ 3,860$ 2,000$ 2,000$ 3,000$

Printing 1,389$ 1,409$ 3,000$ 3,000$ 2,500$

Repairs -$ 399$ 100$ 100$ 100$

Credit Card Fees/Expense 2,142$ 1,421$ 2,000$ 2,000$ -$


Minimum Housing Costs -$ 117$ 6,000$ 6,000$ 6,000$

Nuisance Abate: Mowing 17,319$ 61,267$ 50,000$ 50,000$ 50,000$


Office Equipment 5,383$ 455$ 7,000$ 7,000$ 1,000$

Other Equipment 507$ 104$ 550$ 550$ 1,000$

CAPITAL OUTLAY TOTAL 5,890$ 559$ 7,550$ 7,550$ 2,000$




COMMUNITY & DEVEL. SERV. TOTAL 1,985,876$ 1,979,960$ 2,142,561$ 2,231,144$ 2,037,590$

91

General Fund: Agency Contracts

The City of Salina provides support to various community agencies and organizations at the direction of the voters and City Commission. The 2020 budget includes the following amounts to fund other agencies: $20,000 to fund the Salina Municipal Band. Based on a vote of the citizens held in the early 1900’s $5,000 towards Skyfire $225,000 to fund public access television based on a contractual agreement $811,690 to partner with OCCK to provide transportation services throughout the community

AGENCY CONTRACTS 2017 2018 2019 2019 2020


Agency Contracts Operational 19,825$ 25,000$ 25,000$ 25,000$ 25,000$

AGENCY SUPPORT TOTAL 19,825$ 25,000$ 25,000$ 25,000$ 25,000$


PEG ACCESS TV TOTAL 208,843$ 219,547$ 225,000$ 225,000$ 225,000$

Agency Contracts Transportation 653,000$ 737,900$ 1,044,690$ 1,044,690$ 811,690$

PUBLIC TRANSPORTATION TOTAL 653,000$ 737,900$ 1,044,690$ 1,044,690$ 811,690$

Agency Contract Econ Development 80,000$ 3,571$ -$ -$

ECONOMIC DEVELOPMENT TOTAL 80,000$ 3,571$ -$ -$ -$

AGENCY CONTRACTS TOTAL 961,668$ 986,019$ 1,294,690$ 1,294,690$ 1,061,690$

92

General Fund: Capital Outlay & Reserves

The Capital Outlay budget for the General Fund includes $180,000 to purchase an ambulance for the Emergency Medical Services division of the Fire Department and $25,000 as a reserve for any needed capital improvements for ADA compliance. Other capital purchases are budgeted for in the Sales Tax: Capital Fund or various special/proprietary funds.

CAPITAL OUTLAY & RESERVES 2017 2018 2019 2019 2020


Other Equipment 254,243$ -$ 25,000$ 25,000$ -$

Vehicles 19,999$ 214,181$ 215,000$ 215,000$ 180,000$

VEHICLES AND EQUIPMENT TOTAL 274,242$ 214,181$ 240,000$ 240,000$ 180,000$

Construction Contracts -$ 6,255$ -$ -$ -$

Ada Compliance Reserve 24,240$ 15,000$ 100,000$ 100,000$ 25,000$

INFRASTRUCTURE IMPROV. TOTAL 24,240$ 21,255$ 100,000$ 100,000$ 25,000$

Cash Reserve 3,746$ 1,624$ -$ -$ -$

Contingency 22,731$ 88,984$ 50,000$ 50,000$ 50,000$

RESERVES TOTAL 26,477$ 90,607$ 50,000$ 50,000$ 50,000$

CAPITAL OUTLAY & RESERVES TOTAL 324,959$ 326,043$ 390,000$ 390,000$ 255,000$

93

General Fund: Interfund Transfers

The Interfund Transfers budget is comprised of amounts that will be transferred out to other funds to support operations: $645,500 to the Arts & Humanities Fund $260,000 to the Bicentennial Center Fund

INTERFUND TRANSFERS 2017 2018 2019 2019 2020


Interfund Service Prov -$ -$ -$ -$ -$

Transfers - Interfund 810,000$ 805,000$ 985,000$ 957,748$ 905,500$

TRANSERS TOTAL 810,000$ 805,000$ 985,000$ 957,748$ 905,500$

INTERFUND TRANSFERS TOTAL 810,000$ 805,000$ 985,000$ 957,748$ 905,500$

94

SPECIAL FUNDS

95

Arts and Humanities Fund

The mission of Salina Arts and Humanities is "the cultivation of this place through the power of the arts and humanities to change lives and build community."

As a department of the City of Salina, Salina Arts and Humanities (SA&H) has served a unique role in arts advocacy since 1966. SA&H is noted nationally for the services it provides as a valued component of bal-anced local governance and for the financial and other support it provides many area arts organizations. Among the longtime programs SA&H directly produces are the Smoky Hill River Festival, Smoky Hill Mu-seum, Arts Infusion Program, Horizons Grants Program, Community Art & Design, the Art a la Carte con-cert series and Cultural Connections. Key to the long-range focus of Salina Arts & Humanities are four goals that comprise the city's Big Ideas Community Cultural Plan, adopted in 2008:

Make arts, culture and heritage offerings welcoming, affordable, and accessible to all Salinans. Make our community a more beautiful place in which to live, work, and visit.

Use the arts as an engine to drive economic development and downtown & community revitalization. Make Salina a model community for cultural-sector coordination, unity, and support.

ARTS AND HUMANITIES FUND 2017 2018 2019 2019 2020

REVENUES ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

A&H Program Services 63,500$ 76,300$ 18,000$ 18,000$ 18,000$

Button Sales-Pre Festival 116,412$ 118,321$ 120,000$ 120,000$ 120,000$

Button Sales-Employee 25,050$ 29,250$ 25,000$ 25,000$ 25,000$

Button Sales-Gate 52,068$ 42,550$ 51,000$ 51,000$ 51,000$

Entertainment -$ 3,250$ -$ -$ -$

Jury Fees 11,161$ 9,977$ 12,500$ 12,500$ 12,500$

Artist Fees-Fine Arts 44,541$ 35,476$ 39,500$ 39,500$ 39,500$

1st Treasures Tent Fees 1,980$ 2,031$ -$ -$ -$

Game Fees 140$ 245$ 250$ 250$ 250$

Food Fees 48,778$ 43,369$ 49,000$ 49,000$ 49,000$

Craft Demonstration Fee 1,518$ 1,424$ 1,400$ 1,400$ 1,400$

Electrical Fees 6,780$ 6,640$ 6,000$ 6,000$ 6,000$

T-Shirts Sales 8,543$ 8,108$ 7,000$ 7,000$ 7,000$

Soft Drink Sales 1,478$ 1,617$ 1,250$ 1,250$ 1,250$

Gift Certificates 8,700$ 6,540$ 6,500$ 6,500$ 6,500$

Transfers Operating 500,000$ 485,000$ 665,000$ 637,748$ 645,500$

Miscellaneous Income 745$ 1,084$ 500$ 500$ 500$

Investment Income 93$ 127$ 500$ 500$ 500$

A&H Foundation Support 39,719$ 20,765$ 81,800$ 81,800$ 60,000$

ARTS AND HUMANITIES TOTAL REVENUES 931,206$ 892,073$ 1,085,200$ 1,057,948$ 1,043,900$

http://www.salinaarts.com/pdfs/Big_Ideas.pdf

http://www.salinaarts.com/pdfs/Big_Ideas.pdf

96

Arts and Humanities Fund

ARTS AND HUMANITIES 2017 2018 2019 2019 2020


FT-Salaries Budget 303,054$ 335,095$ 350,075$ 350,075$ 369,411$

PT- Salaries 20,999$ -$ -$ -$ -$

OT- Regular 6,405$ 7,052$ 5,000$ 5,000$ 6,464$

Longevity Pay 1,183$ 1,416$ 1,600$ 1,600$ 1,880$

Earned Leave -$ 399$ -$ -$ -$


Unemployment 453$ 564$ 785$ 785$ 724$

Social Security 18,921$ 19,821$ 22,114$ 22,114$ 23,632$

Medicare 4,425$ 4,636$ 5,172$ 5,172$ 5,527$

Life Insurance 698$ 675$ 1,000$ 1,000$ 686$

Kpers 29,330$ 32,266$ 31,708$ 31,708$ 36,629$

Cell Phone Allowance 1,200$ 1,025$ 1,200$ 1,200$ 900$

Transp.Allowance 3,144$ 3,144$ 3,200$ 3,200$ 3,406$


Office Supplies 2,875$ 3,074$ 3,000$ 3,000$ 3,000$

Books & Periodicals 563$ 492$ 600$ 600$ 600$

Gas & Oil 304$ 461$ 300$ 300$ 300$

Maint. Supplies-Veh & Equip 375$ 1,214$ 400$ 400$ 400$

Other Oper. Supplies 196$ 303$ 500$ 500$ 500$

Food/Beverage Supplies 1,495$ 1,416$ 1,600$ 1,600$ 1,600$

SUPPLIES TOTAL 5,807$ 6,960$ 6,400$ 6,400$ 6,400$


Other Profession-Artist 71,054$ 101,293$ 71,000$ 51,748$ 71,000$

Telephone 3,018$ 2,739$ 2,000$ 2,000$ 2,000$

Postage 1,709$ 3,237$ 2,200$ 2,200$ 2,200$


Mileage/Travel 2,142$ 382$ 2,000$ 2,000$ 2,000$

Dues 1,390$ 1,395$ 1,400$ 1,400$ 1,400$

Printing 7,091$ 6,389$ 7,000$ 7,000$ 7,000$



Other Cont Tech Service 2,300$ 1,940$ 1,500$ 1,500$ 1,500$



Community Art 15,750$ 21,473$ 30,000$ 30,000$ 30,000$



Workmen's Compensation 3,457$ 4,698$ 3,595$ 3,595$ 5,003$


ARTS AND HUMANITIES TOTAL 653,863$ 673,827$ 706,419$ 687,167$ 726,445$

97

Smoky Hill River Festival v

SMOKY HILL RIVER FESTIVAL 2017 2018 2019 2019 2020


PT- Salaries 9,207$ 10,381$ 13,165$ 13,165$ 12,000$

OT- Regular 709$ 711$ 1,000$ 1,000$ 1,000$


Unemployment 16$ 21$ 31$ 31$ 25$

Social Security 615$ 688$ 878$ 878$ 806$

Medicare 144$ 161$ 205$ 205$ 189$

EMPLOYEE BENEFITS TOTAL 775$ 870$ 1,115$ 1,115$ 1,019$

Office Supplies 3,155$ 2,418$ 3,200$ 3,200$ 3,200$

Maint. Supplies-Veh & Equip 1,145$ -$ 1,000$ 1,000$ 1,000$

Signs 3,040$ 2,402$ 3,000$ 3,000$ 3,000$

Wearing Apparel -$ -$ 6,000$ 6,000$ 7,000$


Other Oper. Supplies 12,925$ 10,783$ 7,500$ 7,500$ 8,000$

Food/Beverage Supplies 10,846$ 10,104$ 14,800$ 14,800$ 14,700$

SUPPLIES TOTAL 36,853$ 30,802$ 46,300$ 46,300$ 47,600$

Employee Recognition 11,175$ 11,200$ 11,500$ 11,500$ 11,500$

Agency Contracts Operat 60,000$ 56,350$ 60,000$ 60,000$ 60,000$

Sales Tax 839$ 7$ 750$ 750$ -$


Other Profession-Artist 38,480$ 42,290$ 38,000$ 38,000$ 36,000$

Other Professional-Stag 35,111$ 36,416$ 36,500$ 36,500$ 36,500$

Telephone 62$ 68$ 100$ 100$ 100$

Postage 3,956$ 713$ 4,000$ 4,000$ 4,000$

Mileage/Travel 4,585$ 3,547$ 6,000$ 4,000$ 4,000$

Printing 17,273$ 15,392$ 15,500$ 15,500$ 15,500$



Other Cont tech service 50,857$ 54,347$ 50,200$ 50,200$ 53,900$


Other Equipment -$ 478$ 20,000$ 14,000$ -$

CAPITAL OUTLAY TOTAL -$ 478$ 20,000$ 14,000$ -$

SMOKY HILL RIVER FESTIVAL TOTAL 326,122$ 321,854$ 359,930$ 351,930$ 337,919$

98

Sales Tax Capital & Economic Development Funds

Sales Tax Sales tax collections are the responsibility of the Kansas Department of Revenue. The Department of Reve-nue distributes the local option countywide and citywide sales taxes on a monthly basis. Countywide sales taxes are distributed between the levying county and the cities located within the county based on popula-tion and relative tax levies. Citywide local option sales taxes are distributed solely to the levying city. Statewide sales taxes are retained entirely by the state. In 1982 the voters of Saline County, in accordance with Kansas statutes, approved a 1% countywide local option sales tax. In 1992 voters of the City approved a local option .50% citywide sales tax for purposes of helping fund general operations expenditures of the City. Both of these taxes were approved in perpetuity.

In November 2008, voters in the City of Salina approved an additional .40% citywide retailers dedicated sales tax to pay the costs of various City capital improvements including constructing, operating and main-taining a $12.5 million aquatic park. In May of 2016, voters approved a .75% citywide retailers sales tax that will replace the 2008 sales tax on October 1, 2016 and will be used for capital improvements and economic development. The total sales tax for goods and services in the City is 8.75% effective October 1, 2016, which consists of 6.5% imposed by the State, 1% countywide local option sales tax, and 1.25% citywide local option sales tax.

99

Sales Tax Economic Development & Capital Funds

SALES TAX ECO DEVO 2017 2018 2019 2019 2020


Sales Tax-Special Purpo 335,247$ 347,167$ 354,987$ 354,987$ 338,228$


SALES TAX ECO DEVO TOTAL 339,306$ 352,967$ 356,987$ 356,987$ 340,228$

SALES TAX ECO DEVO 2017 2018 2019 2019 2020



SALES TAX ECO DEVO TOTAL 441,606$ 457,585$ 480,000$ 480,000$ 375,000$

SALES TAX CAPITAL IMP. 2017 2018 2019 2019 2020


Sales Tax-Special Purpo 8,251,546$ 8,203,531$ 8,758,780$ 8,496,016$ 8,332,539$

Miscellaneous Income -$ -$ -$ -$ -$

Investment Income 13,381$ 21,363$ 5,000$ 5,000$ -$

SALES TAX CAPITAL IMP. TOTAL 8,264,927$ 8,224,894$ 8,763,780$ 8,501,016$ 8,332,539$

SALES TAX CAPITAL IMP. 2017 2018 2019 2019 2020


Vehicles 717,643$ 920,488$ 1,180,000$ 910,000$ 1,090,000$

VEHICLES TOTAL 717,643$ 920,488$ 1,180,000$ 910,000$ 1,090,000$

Transfers-Interfund 2,068,350$ 1,218,350$ 568,350$ 1,976,350$ 1,068,350$

INTERFUND TRANSFERS TOTAL 2,068,350$ 1,218,350$ 568,350$ 1,976,350$ 1,068,350$

Transfers-Interfund 500,000$ 1,350,000$ 2,505,528$ 1,855,528$ 2,101,000$

TRANSFERS TOTAL 500,000$ 1,350,000$ 2,505,528$ 1,855,528$ 2,101,000$


Other Professional -$ -$ -$ -$ -$


Construction Contracts 4,256,277$ 4,957,658$ 5,111,080$ 4,823,080$ 3,860,500$

CAPITAL OUTLAY TOTAL 4,256,277$ 4,957,658$ 5,111,080$ 4,823,080$ 3,860,500$

SALES TAX CAPITAL IMP. TOTAL 7,675,035$ 8,578,796$ 9,614,958$ 9,614,958$ 8,219,850$

100

Business Improvement District Fund

Ordinance number 83-8971, adopted August 25, 1983, established Business Improvement District #1 (BID) which encompasses substantially all of the City downtown central business district. The annual pro-gram of work is implemented by Salina Downtown, Inc. a private non-profit organization. The City reviews and approves the budget and program of work as part of the annual budget process. The BID assessment level reflects the collection of all BID mandatory fees. In addition to the BID assessment fees, the City pro-vides an annual operating supplement to the group. Established as a nonprofit merchant’s association in 1975, Salina Downtown, Inc. was one of the first busi-ness improvement districts in Kansas. SDI is governed by a Board of Directors. SDI supports small business through several development incentives. The entrepreneurial spirit upon which Salina was founded is the heartbeat of our independently owned businesses. In addition, downtown Salina is home to: City and County government offices: The City of Salina provides additional operating funds to the Salina Downtown, Inc. and annually funds our facade renovation program. Medical services: Salina Regional Health Center provides world-class services to people throughout north central Kansas. Visual and performing arts: Salina Art Center Salina Art Center Cinema Salina Arts and Humanities Commission Salina Community Theatre Sculpture Tour Salina The Smoky Hill Museum The Stiefel Theatre Professional services: Many legal and financial offices are headquartered downtown. Urban living: Development of residential loft spaces has made downtown a great choice for people who want to live close to where they work and play.

BUSINESS IMPROVEMENT DISTRICT 2017 2018 2019 2019 2020


Business Impr. District 77,492$ 85,937$ 90,513$ 90,513$ 90,500$

Investment Income 47$ 145$ 15$ 15$ -$

BUSINESS IMPROVEMENT DIST. TOTAL 77,539$ 86,082$ 90,528$ 90,528$ 90,500$

BUSINESS IMPROVEMENT DISTRICT 2017 2018 2019 2019 2020



Collection Fees 290$ 490$ 500$ 500$ 500$


BUSINESS IMPROVEMENT DIST. TOTAL 72,197$ 93,225$ 90,500$ 90,500$ 90,500$

101

Tourism and Convention Fund

Visit Salina/Salina Area Chamber of Commerce

The Salina Area Chamber of Commerce receives support for Convention and Tourism Promotion by agreement with the City of Salina, and has done so since 1977. The contract renews annually. The City currently levies a 6.7% Transient Guest or “bed” tax. The revenue estimate for 2019 is $1,656,562. The 2020 budget is estimated at $1,900,000. This is a high-end estimate designed to avoid end of the year budget amendments if receipts come in over-budget. The tax is distributed as follows:

Purpose/Organization Rate

Visit Salina (CoC) 3 cents

Cultural Arts Regional Marketing (CARM) (CoC) .5 cents

BiCentennial and Oakdale/Kenwood Marketing (CoC) .2 cents

Bicentennial Center Ops. (City) 2 cents

Bicentennial Center Capital (City)* 1 cent

TOURISM AND CONVENTION FUND 2017 2018 2019 2019 2020


Transient Guest Tax 1,616,808$ 1,814,240$ 1,656,562$ 1,656,562$ 1,900,000$


TOURISM AND CONVENTION TOTAL 1,617,288$ 1,814,246$ 1,656,712$ 1,656,712$ 1,900,000$

TOURISM AND CONVENTION FUND 2017 2018 2019 2019 2020


Agency Contracts Operational 892,866$ 1,001,894$ 914,818$ 914,818$ 1,045,000$

CONTRACTUAL SERVICES TOTAL 892,866$ 1,001,894$ 914,818$ 914,818$ 1,045,000$

Interfund Service Prov 723,942$ 812,346$ 741,744$ 741,744$ 855,000$

TRANSFERS TOTAL 723,942$ 812,346$ 741,744$ 741,744$ 855,000$

TOURISM AND CONVENTION TOTAL 1,616,808$ 1,814,240$ 1,656,562$ 1,656,562$ 1,900,000$

102

This fund was created in 1999 to account for the fees collected from new residential building projects in Salina. By City Ordinance, these funds are further segregated by separate park service area. As a larger amount of revenues are aggregated to this fund, they will be made available for acquisition and/or de-velopment of neighborhood parks in the growing areas of the community. Fees collected ($200.00 each) from new home building construction will be spent in the area of town from which it was collected.

Neighborhood Park Development

NEIGHBORHOOD PARK DEVEL. 2017 2018 2019 2019 2020


Neighborhood Park Fees 5,300$ 2,500$ 5,500$ 5,500$ 3,000$


NEIGHBORHOOD PARKS TOTAL 5,394$ 2,652$ 5,550$ 5,550$ 3,000$

NEIGHBORHOOD PARK DEVEL. 2017 2018 2019 2019 2020


Construction Contracts 32,139$ -$ 10,000$ 10,000$ 10,000$

CAPITAL OUTLAY 32,139$ -$ 10,000$ 10,000$ 10,000$

NEIGHBORHOOD PARKS TOTAL 32,139$ -$ 10,000$ 10,000$ 10,000$

103

Special Parks & Recreation / Special Alcohol Funds

Under state law, cities and counties receive a share of the state 10% tax on the gross receipts from the sale of liquor and cereal malt beverages by the drink. The 10% tax applies to the gross receipts from the sale of drinks containing alcoholic liquor and cereal malt beverages sold by private clubs and by caterers and drinking establishments in “wet” counties. The local share depends on the amount of tax collected within each city. The revenue is distributed on Marc 15, June 15, September 15 and Decem-ber 15 of each year.

As of January 1, 1993, cities with populations over 6,000 receive 10% of the amount collected within their jurisdiction and must allocate the revenue as follows:

One-third to the General Fund, one-third to a Special Alcohol Fund and one-third to a Special Parks and Recreation Fund

SPECIAL PARKS & REC FUND 2017 2018 2019 2019 2020

REVENUES ACTUAL ACTUAL Adopted Revised Adopted

Liquor Tax 202,255$ 191,676$ 213,751$ 213,751$ 197,740$

Investment Income 642$ 1,533$ 100$ 100$ 100$

SPECIAL PARKS TOTAL 202,897$ 193,209$ 213,851$ 213,851$ 197,840$

SPECIAL PARKS & REC FUND 2017 2018 2019 2019 2020


Construction Contracts 194,000$ 194,984$ 259,000$ 259,000$ 194,000$

CAPITAL OUTLAY 194,000$ 194,984$ 259,000$ 259,000$ 194,000$

SPECIAL PARKS TOTAL 194,000$ 194,984$ 259,000$ 259,000$ 194,000$

SPECIAL ALCOHOL FUND 2017 2018 2019 2019 2020


Liquor Tax 202,255$ 191,676$ 213,751$ 213,751$ 197,740$

Investment Income 30$ 70$ -$ -$ -$

SPECIAL ALCOHOL TOTAL 202,286$ 191,746$ 213,751$ 213,751$ 197,740$

SPECIAL ALCOHOL FUND 2017 2018 2019 2019 2020



AGENCY CONTRACTS TOTAL 202,255$ 191,676$ 213,751$ 213,751$ 197,740$

SPECIAL ALCOHOL TOTAL 202,255$ 191,676$ 213,751$ 213,751$ 197,740$

104

Debt Service Fund

The Debt Service Fund is used to pay the debt service requirements of the City. Only General Obligation debt and Revenue Bond debt are paid through the Bond and Interest Fund.

DEBT SERVICE FUND 2017 2018 2019 2019 2020


Real Estate & Pers Prop 2,405,293$ 2,394,143$ 2,625,000$ 2,625,000$ 3,052,195$

Delinquent Property Tax 52,896$ 62,732$ 55,000$ 55,000$ 55,000$

Revitalization Rebate 28,477$ -$ -$ -$ -$

Vehicle Tax 374,873$ 305,480$ 287,142$ 287,142$ 325,710$

Special Assessments 1,506,087$ 1,484,288$ 1,680,000$ 1,680,000$ 1,516,000$

Deliquent Sp. Assessmen 32,817$ 51,343$ 30,000$ 30,000$ 30,000$

Prepaid Sp. Assessments -$ 10,127$ -$ -$ -$


Transfer for Bond Pmts 2,242,309$ 2,270,782$ 2,225,000$ 1,575,000$ 2,386,000$

Temporary Notes 16,742$ -$ -$ -$ -$

DEBT SERVICE TOTAL 6,676,597$ 6,600,125$ 6,904,642$ 6,254,642$ 7,364,905$

DEBT SERVICE FUND 2017 2018 2019 2019 2020


Other Contractual -$ -$ -$ -$ -$

Issuance Costs 17$ -$ -$ -$ -$

OTHER CONTRACTUAL TOTAL 17$ -$ -$ -$ -$

Principal-Owner Share 1,058,310$ 806,538$ 843,760$ 843,760$ 1,015,000$

Principal - City Share 4,048,300$ 4,446,328$ 4,885,605$ 4,885,605$ 3,196,000$

Interest - Owner Share 173,293$ 139,696$ 179,753$ 179,753$ 422,000$

Interest - City Share 1,385,825$ 1,562,560$ 1,410,102$ 1,410,102$ 1,327,000$

AGENCY CONTRACTS TOTAL 6,665,728$ 6,955,122$ 7,319,220$ 7,319,220$ 5,960,000$

DEBT SERVICE TOTAL 6,665,745$ 6,955,122$ 7,319,220$ 7,319,220$ 5,960,000$

105

Special Highway Fund

Streets crews repair and maintain the city’s streets, gravel roads and alleys in a variety of ways includ-ing: asphalt and concrete replacement, pothole repair, right-of-way mowing, road and bridge mainte-nance, snow plowing and street sweeping. Staff consists of one superintendent, two foremen, 24 full-time and two seasonal employees. The City of Salina has approximately: 733 lane miles of streets 21 vehicle bridges Six pedestrian bridges About 413 lane miles (56 percent) of Salina's streets are asphalt, 283 lane miles (39 percent) are con-crete, 23 lane miles (three percent) are brick and 14 lane miles (two percent) are unimproved. There are seven miles of roadway in our parks and about 11 miles of private roads. Potholes & Street Repair Potholes are a major problem in all Midwestern cities, including Salina. The freeze-thaw cycles, which usually occur in late winter, can cause extreme stress to pavement. Snow and ice melts during the day and settles into cracks and holes in the pavement, then refreezes with the onset of colder nighttime temperatures. The ice exerts tremendous force great enough to fracture concrete and asphalt, causing potholes to form. Most potholes form in late winter and early spring when rain or snowmelt freezes overnight; however, city crews repair potholes year-round. Streets crews regularly replace badly damaged sections of asphalt and concrete.

SPECIAL HIGHWAY FUND 2017 2018 2019 2019 2020


Gas Tax 1,435,031$ 1,448,959$ 1,417,590$ 1,417,590$ 1,548,150$

Transfers Interfund 160,000$ 160,000$ 160,000$ 160,000$ 160,000$

Other Reimbursements -$ 38,824$ -$ -$ -$


SPECIAL HIGHWAY TOTAL 1,597,808$ 1,655,017$ 1,580,590$ 1,580,590$ 1,711,150$

SPECIAL HIGHWAY FUND 2017 2018 2019 2019 2020


Asphalt 146,364$ 103,206$ 128,750$ 128,750$ 106,500$

Cement Products 262,795$ 262,154$ 265,830$ 265,830$ 270,000$

Sand, Rock, Gravel & Sa 61,357$ 81,508$ 100,000$ 100,000$ 84,000$

Paints 4,172$ 4,952$ 10,000$ 10,000$ 8,550$

Signs 21,232$ 16,715$ 21,250$ 21,250$ 17,900$

SUPPLIES TOTAL 495,919$ 468,535$ 525,830$ 525,830$ 486,950$

Construction Contracts 745,820$ 897,349$ 946,243$ 946,243$ 1,181,243$

CAPITAL OUTLAY TOTAL 745,820$ 897,349$ 946,243$ 946,243$ 1,181,243$

SPECIAL HIGHWAY TOTAL 1,241,739$ 1,365,885$ 1,472,073$ 1,472,073$ 1,668,193$

106

Bicentennial Center Fund

Operation of the Bicentennial Center was transferred to Global Spectrum as of March 1, 2012. As a result, revenues generated by the Center no longer flow to the City of Salina. The only revenues into the fund are operating supplements from the General Fund.

The expenditure budget accounts for the contract payments to Spectra Venue Management.

BICENTENNIAL CENTER FUND 2017 2018 2019 2019 2020



Tranfers Operating 742,633$ 801,564$ 754,496$ 754,496$ 830,000$

BICENTENNIAL CENTER TOTAL 755,147$ 802,669$ 764,496$ 764,496$ 830,000$

BICENTENNIAL CENTER FUND 2017 2018 2019 2019 2020


Telephone 359$ 289$ -$ -$ -$

Dues -$ 112$ -$ -$ -$


TOTAL OTHER CONTRACTUAL 738,507$ 762,968$ 725,000$ 725,000$ 740,000$

BICENTENNIAL CENTER TOTAL 738,507$ 762,968$ 725,000$ 725,000$ 740,000$

107

Health Insurance & Workers Compensation Funds

The Health Insurance Fund accumulates resources to pay claims, premiums, and other costs associated with the City’s partially self-funded health insurance benefit for employees. Other agencies currently participating in the program include the Salina Public Library, the Salina Housing Authority and the Salina Airport Authori-ty. Revenues to the fund consist of transfers from City operating funds, withholdings from employee paychecks, and payments from the other agencies involved in the program. The Worker’s Compensation Reserve Fund provides for payment of Worker’s Compensation Claims filed as a result of employee on-the-job injuries as well as the costs of workplace safety assessments and programs.

HEALTH INSURANCE 2017 2018 2019 2019 2020


Insurance Premiums 6,809,860$ 7,010,936$ 7,523,584$ 6,523,584$ 7,523,584$

Other Reimbursments 17,574$ 26,904$ 20,000$ 20,000$ 20,000$



HEALTH INSURANCE TOTAL 6,852,952$ 7,089,714$ 7,553,584$ 6,553,584$ 7,553,584$

HEALTH INSURANCE 2017 2018 2019 2019 2020


Adm Fee-Dental Ins. 21,123$ 5,806$ 22,407$ 22,407$ 22,407$

Adm Fee-PCS Prescriptio 3,659$ 663$ 4,547$ 4,547$ 4,547$

Wellness Program -$ -$ 35,000$ 35,000$ 35,000$

Claims Paid 4,647,003$ 3,810,746$ 4,460,186$ 4,460,186$ 4,460,186$

Claims Paid-PCS 1,176,067$ 1,413,182$ 1,313,066$ 1,313,066$ 1,313,066$



Contingency -$ -$ 200,000$ 200,000$ 200,000$

HEALTH INSURANCE TOTAL 6,402,323$ 6,028,280$ 6,747,553$ 6,747,553$ 6,820,010$

WORKERS' COMPENSATION 2017 2018 2019 2019 2020



Interfund Serv. Prov. 298,628$ 408,974$ 312,933$ 312,933$ 449,926$


WORKERS' COMP TOTAL 303,905$ 422,144$ 318,433$ 318,433$ 455,426$

WORKERS' COMPENSATION 2017 2018 2019 2019 2020



Insurance - Workers' Comp 87,821$ 89,597$ 90,000$ 90,000$ 90,000$

Claims Paid 258,882$ 115,000$ 285,418$ 285,418$ 285,418$


WORKERS' COMP TOTAL 389,412$ 254,669$ 430,418$ 430,418$ 430,418$

108

Central Garage Fund

Central Garage inspects, diagnoses, services and repairs the city's fleet. Staff consists of one superintendent and three ASE-certified master technicians. Central Garage maintains over 700 individual pieces of equip-ment in a facility that consists of six repair bays, two wash bays and a lube pit. Central Garage has implemented a number of procedures to increase our efficiency and save money. Areas of savings include: • Stainless steel vs. painted steel for longer life & reduced cost • White vs. yellow vehicles reduce costs/increases trade-in value • Vehicle/equipment auctions vs. trade-ins to lower costs Fuel Site Central Garage maintains the city’s fuel site at 315 E. Elm St. It is located on the same site as the Household Hazardous Waste Facility. This site provides fuel for all city and county vehicles and is equipped to dispense fuel during power outages for emergency response vehicles.

CENTRAL GARAGE FUND 2017 2018 2019 2019 2020



Central Garage 183,424$ 173,876$ 189,499$ 189,499$ 189,499$

Garage: Sale of Parts 337,300$ 324,607$ 368,807$ 368,807$ 368,807$

Garage: Labor Charges 278,791$ 385,420$ 486,900$ 486,900$ 486,900$

Garage: Sale of Fuel 415,932$ 443,488$ 448,438$ 448,438$ 448,438$

Transfers Operating 130,000$ 190,000$ 140,000$ 140,000$ 80,000$

Investment Income -$ 668$ 40$ 40$ 40$

Other Miscellaneous 249$ 997$ 2,500$ 2,500$ 2,500$

CENTRAL GARAGE TOTAL 1,351,929$ 1,524,203$ 1,641,184$ 1,641,184$ 1,581,184$

109

Central Garage Fund

CENTRAL GARAGE FUND 2017 2018 2019 2019 2020


FT-Salaries Adopted 187,143$ 210,793$ 217,451$ 217,451$ 212,686$

OT Regular -$ 220$ -$ -$ 399$

Longevity Pay 2,101$ 3,213$ 1,830$ 1,830$ 2,286$

Earned Leave 1,641$ -$ 1,076$ 1,076$ 1,076$


Unemployment 267$ 356$ 478$ 478$ 409$

Social Security 11,179$ 12,517$ 13,482$ 13,482$ 13,353$

Medicare 2,614$ 2,927$ 3,153$ 3,153$ 3,123$

Life Insurance 437$ 500$ 495$ 495$ 388$

Kpers 16,317$ 20,122$ 19,331$ 19,331$ 20,697$



Office Supplies 255$ 138$ 662$ 662$ 150$


Janitorial 838$ 501$ 893$ 893$ 525$

Welding Supplies 300$ 137$ 630$ 630$ 150$

G&O-Garage Vehicles 1,023$ 1,246$ 945$ 945$ 1,300$

G&O-Gasoline Stk 329,870$ 348,819$ 367,500$ 367,500$ 360,000$

G&O-Propane Stock 172$ -$ -$ -$ -$

G&O-Diesel Stock 178,302$ 225,876$ 224,008$ 224,008$ 232,650$ G&O-Oil Stock 25,545$ 28,630$ 34,798$ 34,798$ 29,500$

G&O-Anti-Freeze Stock 3,554$ 1,615$ 3,150$ 3,150$ 1,700$

G&O-Diesel exhaust flui 1,355$ 1,221$ 1,234$ 1,234$ 1,275$

Maint. Supplies-Veh & Equip 109,181$ 126,772$ 113,400$ 113,400$ 130,575$

Parts-Vehicle Stock 36,274$ 29,007$ 44,100$ 44,100$ 30,000$

Expendable Parts Stock 3,944$ 887$ 6,300$ 6,300$ 925$

Heavy Eq. Parts - Stock 287,140$ 390,217$ 325,500$ 325,500$ 400,000$

Wearing Apparel 804$ 712$ 1,050$ 1,050$ 1,850$

Tools-Shop 5,714$ 2,543$ 9,450$ 9,450$ 2,700$

Other Oper. Supplies 659$ 1,586$ 1,365$ 1,365$ 1,650$

SUPPLIES TOTAL 987,423$ 1,161,334$ 1,137,608$ 1,137,608$ 1,196,450$

Telephone 1,336$ 1,150$ 1,890$ 1,890$ 1,950$

Gas Service 2,149$ 2,431$ 2,205$ 2,205$ 2,500$

Light & Power 11,038$ 11,382$ 12,600$ 12,600$ 11,800$


Dues 959$ 201$ 1,050$ 1,050$ 200$

Repairs 78$ -$ 105$ 105$ 105$

Rpr-Buildings 4,752$ 6,315$ 5,775$ 5,775$ 13,500$

Rpr-Fuel Station 4$ 906$ 2,100$ 2,100$ 1,000$



Office Equipment -$ -$ 1,500$ 1,500$ 500$

Other Equipment 12,174$ -$ 64,500$ 64,500$ 10,000$

Vehicles -$ -$ 20,000$ 20,000$ -$

CAPITAL OUTLAY TOTAL 12,174$ -$ 86,000$ 86,000$ 10,500$




CENTRAL GARAGE TOTAL 1,311,755$ 1,491,671$ 1,564,013$ 1,564,013$ 1,546,186$

110

Sanitation Fund

Sanitation & Recycling Sanitation provides residential refuse and yard waste collection for over 15,000 households weekly, col-lecting about 17,000 tons of waste annually. Additionally they provide subscription curbside recycling and operate a drive-thru recycling center (SDRC). The subscription recycling program collects about 150 tons an-nually from about 850 households. The SDRC collected about 535 tons of recyclables in the first year of op-eration (July 2018 to July 2019). Staff consists of one superintendent, one supervisor, 19 full-time employ-ees and multiple temporary seasonal employees as needed throughout the year. The City Commission has authorized a move to fully automated sanitation trucks for 4 out of 5 citywide routes. These new trucks and sanitation carts will be ordered in late 2019 with delivery expected late 2020. Implementation is expected in early 2021.

SDRC 2017 2018 2019 2019 2020


FT-Salaries Budget -$ -$ 83,400$ 83,400$ 74,490$

OT-Regular -$ -$ -$ -$ 2,149$

Longevity Pay -$ -$ -$ -$ 343$

PERSONNEL SERVICES TOTAL -$ -$ 83,400$ 83,400$ 76,982$

Unemployment -$ -$ 183$ 183$ 146$

Social Security -$ -$ 5,171$ 5,171$ 4,773$

Medicare -$ -$ 1,209$ 1,209$ 1,116$

Life Insurance -$ -$ 834$ 834$ 139$

Kpers -$ -$ 7,414$ 7,414$ 7,398$


EMPLOYEE BENEFITS TOTAL -$ -$ 15,412$ 15,412$ 14,172$

Office Supplies -$ -$ 200$ 200$ 200$

Gas & Oil -$ 66$ 23,550$ 23,550$ 10,000$

Maint. Supplies-Veh & Equip -$ -$ 27,870$ 27,870$ 35,000$

Parts-Machinery & Equip -$ 439$ 750$ 750$ 450$

Wearing Apparel -$ 1,443$ 1,140$ 1,140$ 1,140$

Tools -$ 6,824$ 100$ 100$ 100$

Public Education Supplies -$ 5,370$ 4,750$ 4,750$ 21,300$

Other Oper. Supplies -$ 16,022$ 5,255$ 5,255$ 2,950$

Buildings & Grounds Supplies -$ 27,670$ -$ -$ 1,000$

SUPPLIES TOTAL -$ 57,835$ 63,615$ 63,615$ 72,140$

Rent/Lease-Buildings -$ 18,913$ 34,250$ 34,250$ 32,725$

Telephone -$ 2,330$ 850$ 850$ -$ Water Service -$ 127$ 12,000$ 12,000$ 250$ Light & Power -$ 831$ -$ -$ 2,500$

Postage -$ -$ 40$ 40$ 40$

Employee Development -$ -$ 400$ 400$ 400$

Rpr-Radio -$ -$ 100$ 100$ 100$

Rpr-Buildings -$ -$ 100$ 100$ 1,000$

Other Contractual -$ 13,024$ -$ -$ 920$

CONTRACTUAL SERVICES TOTAL -$ 35,225$ 47,740$ 47,740$ 37,935$

Vehicles -$ -$ 33,000$ 33,000$ 33,000$


Health Insurance -$ -$ 24,000$ 24,000$ 11,376$

Workers' Compensation -$ -$ 2,360$ 2,360$ 800$

INTERFUND BENEFITS TOTAL -$ -$ 26,360$ 26,360$ 12,176$

SDRC TOTAL -$ 93,060$ 269,527$ 269,527$ 246,405$

111

Sanitation Fund

SANITATION 2017 2018 2019 2019 2020


Sanitation 2,826,961$ 2,941,279$ 3,450,000$ 3,450,000$ 3,450,000$


SANITATION TOTAL 2,832,754$ 2,952,161$ 3,453,500$ 3,453,500$ 3,450,000$

SANITATION 2017 2018 2019 2019 2020



OT- Regular 8,945$ 6,202$ 10,000$ 10,000$ 8,601$

Longevity Pay 6,671$ 7,133$ 7,000$ 7,000$ 7,742$

Earned Leave 4,274$ 3,709$ 4,500$ 4,500$ 4,500$


Unemployment 796$ 1,146$ 1,554$ 1,554$ 1,626$

Social Security 32,992$ 40,015$ 43,801$ 43,801$ 53,044$

Medicare 7,716$ 9,358$ 10,244$ 10,244$ 12,405$

Life Insurance 1,234$ 1,369$ 1,380$ 1,380$ 1,540$

Kpers 48,625$ 63,938$ 62,805$ 62,805$ 82,218$



Office Supplies 1,407$ 1,069$ 1,250$ 1,250$ 1,125$

Gas & Oil 74,430$ 84,923$ 236,940$ 236,940$ 122,730$


Parts-Machinery & Equip 26,604$ 106$ 5,000$ 5,000$ 125$

Wearing Apparel 6,913$ 10,241$ 9,300$ 9,300$ 10,550$

Tools 489$ 736$ 500$ 500$ 750$

Public Education Supplies -$ 3$ 10,000$ 10,000$ 60,000$


Buildings & Grounds Supplies 94$ 65$ 20,000$ 20,000$ 20,000$

SUPPLIES TOTAL 271,926$ 270,105$ 678,598$ 678,598$ 396,120$

Administration & Billing 26,400$ 28,800$ 32,200$ 32,200$ 28,800$

Data Processing Charges -$ 80,000$ 80,000$ 80,000$ 80,000$

Telephone 2,197$ 2,000$ 2,200$ 2,200$ 2,100$

Water Service 2,090$ 2,157$ 2,100$ 2,100$ 2,200$ Postage 13$ 17$ 100$ 100$ 100$


Dues -$ 83$ -$ -$ 100$

Rpr-Radio 402$ 207$ 500$ 500$ 225$

Rpr-Buildings 3,247$ 1,197$ 500$ 500$ 500$




Office Equipment 1,968$ -$ -$ -$ -$

Radios -$ -$ 7,000$ 7,000$ 7,000$

Other Equipment 55,191$ 54,996$ 63,000$ 63,000$ 163,000$

Vehicles -$ 290,009$ 244,500$ 244,500$ 395,000$





Interfund Serv. Prov. 376,500$ 411,500$ 411,500$ 411,500$ 417,350$

TRANSFERS TOTAL 376,500$ 411,500$ 411,500$ 411,500$ 417,350$

SANITATION TOTAL 2,329,777$ 2,940,848$ 3,278,196$ 3,278,196$ 3,527,083$

112

Solid Waste Fund

The Salina Municipal Solid Waste Landfill provides waste disposal in accordance with the Kansas Department of Health and Environment (KDHE). Staff consists of one superintendent, one supervisor, seven full-time and two part-time employees. The landfill occupies 656 acres, 289.69 of which are permitted by the KDHE for waste disposal. The landfill receives approximately 85,000 tons of refuse per year and has a life expectancy of about 120-140 years. Disposal fees are based on the type and weight of materials brought to the landfill. The minimum disposal fee at the landfill is $10 per vehicle for loads up to 540 lbs. Loads of 540 lbs. or more will be $36.00 per ton. There are separate fees for other materials such as tires, dirt, rock, concrete, asbestos, contaminated soil, etc.

SOLID WASTE 2017 2018 2019 2019 2020


Solid Waste 2,593,911$ 2,521,069$ 2,369,000$ 2,369,000$ 2,614,000$

Solid Waste-Internal 558,980$ 572,131$ 475,000$ 475,000$ 500,000$


Recycled Material 7,267$ 8,673$ 7,000$ 7,000$ 7,000$


SOLID WASTE TOTAL 3,194,789$ 3,152,476$ 2,880,000$ 2,880,000$ 3,146,000$

SOLID WASTE 2017 2018 2019 2019 2020



PT- Salaries 48,806$ 49,689$ 34,896$ 34,896$ 54,252$

OT- Regular 4,814$ 3,246$ 3,135$ 3,135$ 3,698$

Longevity Pay 4,656$ 4,657$ 6,996$ 6,996$ 5,469$

Earned Leave 5,153$ 5,279$ 3,444$ 3,444$ 3,444$


Unemployment 549$ 624$ 976$ 976$ 839$

Social Security 22,822$ 21,871$ 27,509$ 27,509$ 27,378$

Medicare 5,337$ 5,115$ 6,434$ 6,434$ 6,403$

Life Insurance 939$ 808$ 1,023$ 1,023$ 795$

Kpers 34,464$ 35,758$ 39,445$ 39,445$ 42,436$



113

Solid Waste Fund

SOLID WASTE 2017 2018 2019 2019 2020

EXPENDITURES, cont. ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

Office Supplies 1,520$ 1,419$ 1,488$ 1,488$ 1,460$


Gas & Oil 116,549$ 142,059$ 121,683$ 121,683$ 146,300$


Wearing Apparel 1,976$ 2,032$ 2,271$ 2,271$ 2,100$

Protective Clothing 206$ -$ -$ -$ 350$

Tools 83$ 161$ 176$ 176$ 165$

Public Education Supplies -$ -$ 209$ 209$ 200$

Other Oper. Supplies 11,843$ 9,459$ 9,934$ 9,934$ 9,750$ SUPPLIES TOTAL 202,167$ 283,999$ 296,969$ 296,969$ 321,525$

Engineering Services 43,500$ 38,500$ 35,291$ 35,291$ 204,000$

Data Processing Charges -$ 65,000$ 65,000$ 65,000$ 65,000$

Tire Disposal 4,659$ 4,823$ 4,906$ 4,906$ 6,450$

Waste Management 34,579$ 14,248$ 55,588$ 55,588$ 14,675$

Telephone 3,196$ 3,144$ 2,459$ 2,459$ 3,250$

Gas Service 4,532$ 5,029$ 2,800$ 2,800$ 5,200$

Water Service 2,695$ 1,905$ 2,293$ 2,293$ 1,975$

Light & Power 12,177$ 10,547$ 11,268$ 11,268$ 12,000$

Employee Development 593$ 212$ 639$ 639$ 3,370$

Dues 552$ 388$ 650$ 650$ 670$

Rpr-Radio 50$ 80$ 165$ 165$ 100$

Rpr-Buildings 18,237$ 4,673$ 6,273$ 6,273$ 49,825$

Credit Card Fees/Expens 3,885$ 4,046$ 3,010$ 3,010$ -$


County Maintenance Fee -$ -$ -$ -$ 136,000$

Solid Waste Fees 93,067$ 85,908$ 96,800$ 96,800$ 85,000$


Principal - City Share 180,000$ 375,000$ 180,000$ 180,000$ 180,000$

Interest - City Share 59,149$ 34,168$ 59,149$ 59,149$ 59,149$

DEBT SERVICE TOTAL 239,149$ 409,168$ 239,149$ 239,149$ 239,149$

Other Equipment 300,000$ 347,820$ 9,850$ 9,850$ 67,800$

Vehicles -$ -$ 253,000$ 253,000$ 41,400$

Buildings -$ -$ -$ -$ 73,000$





Interfund Serv. Prov. 540,000$ 625,000$ 575,000$ 575,000$ -$

Transfers-interfund -$ -$ 600,000$ 600,000$ 594,200$

TRANSFERS TOTAL 540,000$ 625,000$ 1,175,000$ 1,175,000$ 594,200$

SOLID WASTE TOTAL 2,104,694$ 2,489,222$ 2,941,791$ 2,941,791$ 2,595,691$

114

Solid Waste Fund: Hazardous Waste

Household Hazardous Waste Facility The Household Hazardous Waste (HHW) facility inspects, packages and processes residential waste for dis-posal or reuse. HHW staff also provides educational materials to the public at schools and other local events. The facility relies on voluntary participation of citizens. Staff consists of one certified HHW coordinator and occasional assistance from Sanitation employees. Many products used in our homes contain the same ingredients as industrial waste, yet are exempt from dis-posal regulation. Leftover products or those unused for over a year are unlikely ever to be used, yet the risk of spills or accidental poisoning of children or pets increases the longer the product remains in the home. The HHW facility provides a means for citizens to drop off these hazardous products at no charge.

HAZARDOUS WASTE 2017 2018 2019 2019 2020



OT- Regular 379$ 426$ 523$ 523$ 576$

Longevity Pay 1,435$ 1,477$ 1,500$ 1,500$ 1,561$


Unemployment 62$ 77$ 107$ 107$ 96$

Social Security 2,591$ 2,695$ 3,013$ 3,013$ 3,138$

Medicare 606$ 630$ 705$ 705$ 734$

Life Insurance 108$ 112$ 113$ 113$ 91$

Kpers 3,993$ 4,439$ 4,321$ 4,321$ 4,863$



Office Supplies 1,208$ 273$ 105$ 105$ 105$

Wearing Apparel 493$ 265$ 677$ 677$ 460$

Tools 1$ 49$ 53$ 53$ 1,125$




SUPPLIES TOTAL 31,440$ 20,847$ 24,774$ 24,774$ 27,890$

Telephone 795$ 1,156$ 840$ 840$ 1,200$

Employee Development 1,792$ 251$ 2,625$ 2,625$ 2,500$

Dues 250$ 250$ 263$ 263$ 250$

Rpr-Buildings 27$ 990$ 368$ 368$ 368$






HAZARDOUS WASTE TOTAL 122,764$ 124,575$ 129,007$ 129,007$ 138,098$

115

Golf Fund

The first 24-hole golf facility in the state of Kansas, The Salina Municipal Golf Course features an 18-hole reg-ulation golf course and a six-hole short course. There is a spacious driving range, putting green, and a state--the-art short game area which enhance the courses. Green fees consistently rank among the lowest in the state, and turf is manicured to country club quality. In addition to the golf holes on our short course, we now have Foot Golf holes on the course as well. The Muni is home to many group outings, leagues, tournaments and other special events. A multipurpose room is available for meetings and functions after play. Tee times are taken seven days a week on the 18-hole course.

GOLF 2017 2018 2019 2019 2020


Sales Tax--Countywide 25,656$ 24,638$ 26,650$ 26,650$ -$

Electric Carts 145,236$ 138,895$ 152,498$ 152,498$ 145,000$

Pull Carts 140$ 57$ 150$ 150$ -$

Cart Storage 5,965$ 5,232$ 6,600$ 6,600$ 5,500$

Other Rental 3,190$ 2,417$ 2,500$ 2,500$ 2,400$

Membership Fees 196,928$ 212,194$ 204,750$ 204,750$ 215,000$

Green Fees 254,980$ 211,239$ 267,750$ 267,750$ 240,000$

Trail Fees 4,891$ 4,520$ 5,250$ 5,250$ 7,000$

Driving Range 25,393$ 24,322$ 28,350$ 28,350$ 27,000$

First Tee Registation 9,885$ 4,514$ 8,499$ 8,499$ 8,500$

Food/Beverage 31,951$ 30,370$ 45,000$ 45,000$ 45,000$

Food/Beverage--Beer Sal 28,092$ 25,044$ 28,000$ 28,000$ 28,000$

Pro Shop 66,060$ 72,213$ 70,000$ 70,000$ 75,000$

Other Reimbursements -$ 1,109$ -$ -$

Investment Income 344$ 545$ 350$ 350$ 350$


GOLF TOTAL 874,160$ 885,019$ 966,347$ 966,347$ 928,750$

GOLF 2017 2018 2019 2019 2020



PT- Salaries 105,174$ 125,942$ 115,000$ 115,000$ 129,000$

OT- Regular 6,482$ 7,411$ 7,000$ 7,000$ 6,786$

Longevity Pay 2,702$ 2,828$ 2,750$ 2,750$ 3,360$

Earned Leave 3,841$ 2,625$ 4,000$ 4,000$ 4,000$


Unemployment 475$ 672$ 854$ 854$ 775$

Social Security 19,471$ 23,100$ 24,058$ 24,058$ 25,295$

Medicare 4,554$ 5,402$ 5,626$ 5,626$ 5,916$

Life Insurance 472$ 568$ 500$ 500$ 502$

Kpers 19,552$ 24,647$ 21,273$ 21,273$ 26,810$



116

Golf Fund

GOLF 2017 2018 2019 2019 2020

EXPENDITURES, cont. ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

Office Supplies 944$ 559$ 500$ 500$ 500$

Irrigation Supplies 24,043$ 37,257$ 25,000$ 25,000$ 20,000$

Gas & Oil 15,473$ 22,707$ 25,000$ 25,000$ 25,000$


Parts-Machinery & Equip 2,672$ 1,974$ 2,100$ 2,100$ 2,100$

Chemicals 60,927$ 59,394$ 64,000$ 64,000$ 63,000$

Wearing Apparel 513$ 374$ 800$ 800$ 400$

Safety Equip & Supplies -$ 622$ 600$ 600$ 600$

Tools 708$ 1,317$ 1,200$ 1,200$ 1,200$

Mach. & Equip. (<$250) 700$ 1,044$ 1,000$ 1,000$ 1,000$


Seeds, Plants, Trees 7,392$ 8,565$ 8,000$ 8,000$ 8,000$


Pro Shop 265$ 439$ 2,000$ 2,000$ 2,000$

Pro Shop Merchandise 61,133$ 73,449$ 55,000$ 55,000$ 55,000$

Snack Bar 43,187$ 39,760$ 46,000$ 46,000$ 43,000$

Driving Range 5,060$ 154$ 5,000$ 5,000$ 5,000$

SUPPLIES TOTAL 318,219$ 296,119$ 328,700$ 328,700$ 304,300$

Sales Tax 16,431$ 28,858$ 25,000$ 25,000$ -$

Telephone 7,619$ 7,141$ 7,500$ 7,500$ 7,500$

Gas Service 6,310$ 6,172$ 6,000$ 6,000$ 6,200$


Water Service 3,712$ 3,678$ 3,800$ 3,800$ 3,600$

Light & Power 45,212$ 38,212$ 43,000$ 43,000$ 40,000$

Postage 647$ 833$ 500$ 500$ 600$


Dues 242$ 210$ 500$ 500$ 1,000$

Printing 1,978$ 88$ 1,000$ 1,000$ 500$


Rental Cart Repair 3,220$ 1,551$ 1,000$ 1,000$ 1,000$

Rpr-Buildings 5,950$ 9,890$ 10,000$ 10,000$ 10,000$


Refunds 640$ 100$ -$ -$ -$

Other Contractual 779$ 404$ 1,000$ 1,000$ 1,000$


Other Equipment 1,826$ 24,731$ 2,000$ 2,000$ 2,000$





GOLF TOTAL 858,107$ 950,840$ 955,806$ 955,806$ 916,971$

117


118

PROPRIETARY

FUNDS

119

Water and Wastewater Fund

The Municipal Utilities Department is composed of the water and wastewater facilities operated by the City of Salina. The Utilities Department has 58 employees and is separated into two major divisions, Plant Opera-tions Division (Water Treatment Plant and Wastewater Treatment Plant) and Utility Division (Water Distribu-tion and Wastewater Collection). The Utilities Department is self-supporting from user charges collected from its customers. Administration provides customer service, department and budget management and support to the Plant Operations and Utility Divisions. The City of Salina is committed to providing quality customer service to all customers. The Water Customer Accounting Office is responsible for the Accounts Receivable system for all City of Salina utilities (water, wastewater, and refuse collection). The division bills over 20,200 customers per month on a cycle basis (1,000 per day), and collects nearly $17.1 million per year to support the water, wastewater and refuse col-lection systems in the City. The meter staff also works out of this division, reading all the meters within Salina as well as working service orders (new accounts, final accounts, etc.). The Water Treatment Plant (WTP) staff provides customer service and maintains the WTP. Treatment in-cludes settling, softening, filtration and disinfection. The WTP has the capability to treat 20 million gallons per day (mgd) of raw water, ten mgd from the Smoky Hill River and ten mgd from the downtown well field (15 wells). The WTP currently treats approximately five mgd in the winter and up to ten mgd in the summer. To-tal water treated is approximately 2.0 billion gallons per day. The water is chemically treated to meet or ex-ceed standards of the Kansas State Department of Health and Environment (KDHE) and the U.S. Environmen-tal Protection Agency (EPA). Compliance with those standards is assured by extensive testing in both the plant and throughout the complete water distribution system. The Water Distribution staff provides customer service and maintains the Water Distribution System, which consists of eight elevated water storage tanks on five separate pressure zones, five pressure booster pump stations, 333 miles of water main, 2,440 fire hydrants and 20,200 water meters. The Wastewater Treatment Plant (WWTP) staff provides customer service and maintains the WWTP. Treat-ment includes preliminary screening with grit removal, primary clarification, trickling filters, activated sludge and ultraviolet disinfection. The WWTP has the capability to treat 7.25 mgd of raw wastewater and currently treats approximately 4.0 mgd. Total wastewater treated averages about 1.4 billion gallons. Over 1,000 tons of bio-solids (beneficial byproduct of wastewater treatment) were produced and applied to area farmland for beneficial use. The wastewater generated by the City is treated to standards specified by the KDHE and dis-charged to the Smoky Hill River. A total of 11 industrial users are permitted and monitored to ensure dis-charge water meets the City’s Industrial Pretreatment requirements.

120

Water and Wastewater Fund Revenues

The Wastewater Collection staff provides customer service and maintains the Wastewater Collection System, which consists of 231 miles of sanitary sewer mains, 4,825 manholes and 59 wastewater pump stations. Current objectives include annual replacement of water mains, management of the Smoky Hill River Renewal Project, rehabilitation of the Wastewater Treatment Plant to current EPA standards, construct a new South Wellfield Water Treatment Plant and manage the clean-up of groundwater contamination at the former Schilling Air Force Base.

WATER AND WASTEWATER FUND 2017 2018 2019 2019 2020


Water Charges 10,501,259$ 10,524,689$ 11,184,971$ 11,184,971$ 11,895,000$

Front Footage & Tapping 38,001$ 28,053$ 125,000$ 125,000$ 30,000$

Meter Deposits 139,059$ 148,222$ 140,000$ 140,000$ -$

Meter Pit Installation 14,400$ 8,100$ 15,000$ 15,000$ 15,000$

Pretreatment Permit 1,100$ 1,400$ -$ -$ 1,000$

Sewer Charges 8,657,280$ 8,959,480$ 9,285,348$ 9,285,348$ 9,927,000$

Sanitation Bill Charge 26,400$ 28,800$ 32,200$ 32,200$ 28,800$

Internal Water Charges 40,737$ 33,350$ 45,000$ 45,000$ 40,000$

Internal Sewer Charges 40,737$ 33,350$ 45,000$ 45,000$ 40,000$

Sales Tax Collected 204,433$ 198,531$ 200,000$ 200,000$ -$


Sale of Commodities 5,349$ 4,754$ 10,000$ 10,000$ 5,000$

Other Miscellaneous 173$ 347$ -$ -$ -$

WATER AND WASTE WATER FUND TOTAL $ 19,730,693 $ 20,066,424 $ 21,107,519 $ 21,107,519 $ 22,071,800

121

Water Customer Accounting

WATER CUSTOMER ACCOUNTING 2017 2018 2019 2019 2020



OT- Regular 2,578$ 3,812$ 3,000$ 3,000$ 2,951$

Longevity Pay 3,535$ 3,479$ 5,400$ 5,400$ 1,785$


Unemployment 287$ 440$ 572$ 572$ 472$

Social Security 11,979$ 15,444$ 16,126$ 16,126$ 15,407$

Medicare 2,802$ 3,612$ 3,771$ 3,771$ 3,603$

Life Insurance 514$ 639$ 550$ 550$ 447$

Kpers 18,051$ 25,168$ 23,122$ 23,122$ 23,880$


Petty Cash-Short 248$ 270$ -$ -$ 400$

Office Supplies 5,133$ 1,870$ 4,000$ 4,000$ 3,000$

Tools -$ -$ 500$ 500$ -$

SUPPLIES TOTAL 5,381$ 2,140$ 4,500$ 4,500$ 3,400$

Legal Services 22,776$ 79,863$ 50,000$ 50,000$ 85,000$

Ks Water Protection Fee -$ 211,712$ 70,000$ 70,000$ 65,000$

Clean Water Fees -$ 198,481$ 65,000$ 65,000$ 60,000$

Sales Tax 218,660$ 236,008$ 245,000$ 245,000$ -$

Int. On Meter Deposits 858$ 1,390$ 500$ 500$ 1,500$

Refunded Meter Deposits 141,884$ 140,478$ 150,000$ 150,000$ -$

Telephone 4,965$ 4,573$ 4,000$ 4,000$ 4,800$

Postage 104,386$ 113,347$ 120,000$ 120,000$ 115,000$

Employee Development -$ 151$ 1,000$ 1,000$ 1,000$

Dues 1,470$ 1,470$ 2,000$ 2,000$ 2,000$

Printing 19,149$ 19,645$ 22,000$ 22,000$ 22,000$

Rpr-Off. Equip. 918$ 1,181$ 2,000$ 2,000$ 2,000$



Low Income Assistance 4,883$ 4,197$ 6,000$ 6,000$ 6,000$

CONTRACTUAL SERVICES TOTAL 762,599$ 1,276,080$ 989,250$ 989,250$ 536,050$

Computers/Technology -$ 615$ 25,000$ 25,000$ 25,000$

CAPITAL OUTLAY TOTAL -$ 615$ 25,000$ 25,000$ 25,000$




Data Processing Charges 800,000$ 800,000$ 800,000$ 800,000$ 800,000$

TRANSFERS TOTAL 800,000$ 800,000$ 800,000$ 800,000$ 800,000$

WATER CUSTOMER ACCOUNTING TOTAL $ 1,870,663 $ 2,468,124 $ 2,200,685 $ 2,200,685 $ 1,735,499

122

Utilities Administration

UTILITIES ADMINISTRATION 2017 2018 2019 2019 2020



PT- Salaries -$ -$ 4,844$ 4,844$ 4,844$

OT- Regular 3,048$ 5,241$ 2,153$ 2,153$ 2,940$

Longevity Pay 2,657$ 2,825$ 3,135$ 3,135$ 3,371$

Earned Leave 31,743$ 15,280$ 32,291$ 32,291$ 32,291$


Unemployment 883$ 1,072$ 1,605$ 1,605$ 1,751$

Social Security 36,905$ 37,540$ 45,225$ 45,225$ 56,798$

Medicare 8,631$ 8,860$ 10,577$ 10,577$ 13,367$

Life Insurance 1,340$ 1,351$ 1,400$ 1,400$ 1,651$

Kpers 53,788$ 59,061$ 64,847$ 64,847$ 88,122$




Office Supplies 763$ 1,135$ 746$ 746$ 1,000$


Gas & Oil 418$ 223$ 420$ 420$ 400$

Maint. Supplies-Veh & Equip 57$ 663$ 935$ 935$ 900$

Maintenance Supplies -$ -$ 200$ 200$ -$

Other Oper. Supplies -$ -$ 84$ 84$ -$

SUPPLIES TOTAL 1,238$ 2,021$ 3,066$ 3,066$ 2,800$

Engineering Services 7,500$ -$ 26,250$ 26,250$ 25,000$

Auditing Services 21,465$ 43,885$ 36,750$ 36,750$ 28,000$

Rent/Lease - Buildings 73,481$ 79,686$ 100,000$ 100,000$ 85,000$

Telephone 1,744$ 1,918$ 1,533$ 1,533$ 2,000$

Postage 673$ 735$ 735$ 735$ 750$


Dues 607$ 627$ 357$ 357$ 700$

Legal Notices -$ 855$ -$ -$ 1,000$

Printing -$ 1,264$ 63$ 63$ 1,300$






Franchise Fees 1,200,000$ 1,200,000$ 1,200,000$ 1,200,000$ 1,439,750$

Interfund Serv. Prov. 1,450,000$ 1,650,000$ 1,650,000$ 1,650,000$ 1,650,000$

Transfers-Interfund -$ -$ 30,000$ 30,000$ -$

TRANSFERS TOTAL 2,650,000$ 2,850,000$ 2,880,000$ 2,880,000$ 3,089,750$

UTILITIES ADMINISTRATION TOTAL 3,632,582$ 3,872,084$ 4,033,974$ 4,033,974$ 4,545,398$

123

Water Operations

WATER OPERATIONS 2017 2018 2019 2019 2020



OT- Regular 81,621$ 76,511$ 38,038$ 38,038$ 77,217$

Longevity Pay 7,560$ 6,167$ 9,144$ 9,144$ 7,480$


Unemployment 893$ 973$ 1,370$ 1,370$ 1,321$

Social Security 37,010$ 34,099$ 38,615$ 38,615$ 43,120$

Medicare 8,656$ 7,975$ 9,031$ 9,031$ 10,084$

Life Insurance 1,160$ 1,125$ 1,275$ 1,275$ 1,252$

Kpers 54,042$ 55,079$ 55,369$ 55,369$ 66,836$

Cell Phone Allowance 238$ -$ 310$ 310$ -$


Office Supplies 2,110$ 2,017$ 5,166$ 5,166$ 2,500$

Gas & Oil 1,889$ 5,228$ 5,754$ 5,754$ 6,000$

Diesel 1,216$ 485$ 1,082$ 1,082$ 1,100$


Chem.- Lime 364,719$ 357,010$ 388,500$ 388,500$ 396,000$

Chem.- Soda Ash 293,313$ 312,926$ 420,000$ 420,000$ 328,000$

Chem.- Alum 144,390$ 151,422$ 166,950$ 166,950$ 168,000$

Chem.- Co2 31,490$ 38,324$ 39,900$ 39,900$ 43,000$

Chem.-Miscellaneous 8,047$ 13,238$ 9,450$ 9,450$ 14,000$

Chem.- Ammonia 20,521$ 24,849$ 22,050$ 22,050$ 25,000$

Chem.- Chlorine 35,596$ 43,833$ 44,100$ 44,100$ 45,000$

Chem-Blended Poly 17,039$ -$ 21,000$ 21,000$ 21,000$

Chem-Soda Hex 15,574$ 7,476$ 18,900$ 18,900$ 18,000$

Chem-Fluoride 7,540$ 6,833$ 8,400$ 8,400$ 8,900$

Chem-Polymer 1,952$ 4,020$ 8,400$ 8,400$ 4,500$

Chem-Caustic Soda -$ -$ 3,150$ 3,150$ -$

Wearing Apparel 2,652$ 2,070$ 1,911$ 1,911$ 2,100$

Protective Clothing 123$ 192$ 767$ 767$ 400$

Laboratory Supplies 73,510$ 67,376$ 69,542$ 69,542$ 70,000$

Tools 353$ 1,874$ 1,197$ 1,197$ 1,200$

Maint Supply-Storage Tanks 2,408$ 8,574$ 546$ 546$ 8,500$

Maint Supply-Equipment 442$ -$ -$ -$ -$

Maint Supply-Pumping Stations 51,764$ 14,026$ 57,750$ 57,750$ 35,000$

Maint Supply-Sludge Lines 1,903$ 1,782$ 21,000$ 21,000$ 4,000$

Maint Supply-Wells 26,213$ 2,414$ 180,600$ 180,600$ 100,000$

Maint Supply-Process Equip. 55,194$ 65,171$ 126,000$ 126,000$ 85,000$

Maint Supply-Monitors & Tele. 15,012$ 13,663$ 37,275$ 37,275$ 15,000$

Maint Supply-River Pumps -$ 569$ 26,250$ 26,250$ 26,250$


Buildings & Grounds Supplies 18,031$ 27,720$ 31,521$ 31,521$ 30,000$

SUPPLIES TOTAL 1,212,923$ 1,190,563$ 1,735,440$ 1,735,440$ 1,476,750$

124

Water Operations

WATER OPERATIONS 2017 2018 2019 2019 2020


Telephone 5,541$ 4,680$ 9,902$ 9,902$ 6,000$

Gas Service 14,531$ 20,392$ 10,217$ 10,217$ 21,500$

Water Service 5,392$ 4,163$ 3,980$ 3,980$ 5,000$

L&P-Wells 52,651$ 47,535$ 54,810$ 54,810$ 55,000$

L&P-Rvr Intke 20,531$ 24,885$ 18,585$ 18,585$ 25,000$

L&P-Filter Bldg 47,749$ 37,448$ 49,088$ 49,088$ 45,000$

L&P-Twrs & Vals 5,906$ 5,656$ 5,786$ 5,786$ 6,300$

L&P-Hs & Bps 285,576$ 265,245$ 258,731$ 258,731$ 270,000$

L&P-Chemical 105,431$ 102,497$ 107,751$ 107,751$ 108,000$

L&P Fire Pump Station 9,085$ 24,874$ 7,949$ 7,949$ 25,500$




Other Equipment 5,113$ 62,001$ 15,000$ 15,000$ 31,000$





WATER OPERATIONS TOTAL 2,623,858$ 2,634,045$ 3,168,268$ 3,168,268$ 3,072,408$

125

Water Distribution

WATER DISTRIBUTION 2017 2018 2019 2019 2020



PT- Salaries -$ -$ 8,151$ 8,151$ -$

OT- Regular 30,099$ 37,326$ 38,038$ 38,038$ 34,104$

Longevity Pay 5,790$ 5,520$ 6,322$ 6,322$ 6,545$


Unemployment 752$ 824$ 1,296$ 1,296$ 1,346$

Social Security 31,213$ 28,909$ 36,537$ 36,537$ 43,931$

Medicare 7,300$ 6,761$ 8,545$ 8,545$ 10,274$

Life Insurance 1,269$ 1,107$ 1,264$ 1,264$ 1,275$

Kpers 46,561$ 47,533$ 52,389$ 52,389$ 68,093$

Cell Phone Allowance 1,323$ 500$ 660$ 660$ 600$


Office Supplies 1,315$ 2,089$ 578$ 578$ 1,500$


Gas & Oil 23,704$ 22,139$ 22,050$ 22,050$ 25,000$


Signs 2,994$ 5,602$ -$ -$ 3,000$

Wearing Apparel 4,259$ 6,610$ 6,384$ 6,384$ 7,000$

Protective Clothing 1,557$ -$ 2,363$ 2,363$ 1,500$

Tools 1,880$ 5,444$ 6,762$ 6,762$ 6,000$

Meter Maint. Supply 2,208$ 16,315$ 1,302$ 1,302$ 42,000$

Maint Supply-Mains 97,365$ 59,122$ 83,822$ 83,822$ 81,500$

Maint Supply-Service Lines 95,560$ 133,893$ 193,463$ 193,463$ 140,000$

Maint Supply-Hydrants 1,384$ 7,143$ 3,287$ 3,287$ 59,500$

Maint Supply-Equipment 4,194$ 1,166$ 6,479$ 6,479$ 4,000$

Maint Supply-Street Cut Repair 320,953$ 258,982$ 204,750$ 204,750$ 250,000$


Buildings & Grounds Supplies 683$ 1,963$ 2,037$ 2,037$ 2,500$

SUPPLIES TOTAL 593,318$ 553,554$ 574,077$ 574,077$ 662,500$

Telephone 4,137$ 4,985$ 5,150$ 5,150$ 5,250$

Gas Service 5,040$ 4,311$ 1,943$ 1,943$ 4,600$

Water Service -$ -$ 368$ 368$ 300$

Light & Power 4,379$ 4,117$ 4,515$ 4,515$ 4,500$




Other Equipment 18,977$ 1,378$ 33,000$ 33,000$ 25,500$





WATER DISTRIBUTION TOTAL 1,471,448$ 1,378,917$ 1,498,808$ 1,498,808$ 1,786,629$

126

Wastewater Operations

WASTEWATER OPERATIONS 2017 2018 2019 2019 2020



OT- Regular 43,954$ 34,767$ 32,000$ 32,000$ 40,519$

Longevity Pay 6,850$ 7,186$ 8,300$ 8,300$ 6,944$


Unemployment 707$ 847$ 1,236$ 1,236$ 1,099$

Social Security 29,417$ 29,726$ 34,842$ 34,842$ 35,851$

Medicare 6,880$ 6,952$ 8,148$ 8,148$ 8,385$

Life Insurance 1,000$ 1,033$ 950$ 950$ 1,041$

Kpers 43,772$ 47,421$ 49,959$ 49,959$ 55,569$

Cell Phone Allowance 300$ 300$ 310$ 310$ -$


Office Supplies 548$ 660$ 1,092$ 1,092$ 1,000$


Sand, Rock, Gravel & Sa 641$ -$ -$ -$ -$

Gas & Oil 2,423$ 1,892$ 2,562$ 2,562$ 2,500$


Chemicals 19,001$ 43,163$ 55,000$ 55,000$ 50,000$

Wearing Apparel 1,858$ 1,420$ 1,628$ 1,628$ 1,700$

Protective Clothing 921$ 695$ 966$ 966$ 1,000$

Laboratory Supplies 43,983$ 38,014$ 45,854$ 45,854$ 45,000$

Safety Equipment & Supplies 1,361$ 2,641$ 1,376$ 1,376$ 2,000$

Tools 1,810$ 1,498$ 1,617$ 1,617$ 1,600$


Maint Supply-Equipment 83,884$ 88,572$ 141,750$ 141,750$ 110,000$



SUPPLIES TOTAL 211,332$ 224,485$ 305,362$ 305,362$ 271,900$

Telephone 1,990$ 1,792$ 1,827$ 1,827$ 2,000$

Gas Service 20,567$ 23,087$ 16,055$ 16,055$ 24,000$

Water Service 65,393$ 52,568$ 60,260$ 60,260$ 60,000$

Light & Power 209,744$ 190,066$ 197,841$ 197,841$ 201,500$


Dues 160$ 415$ 347$ 347$ 450$



Other Equipment -$ 11,300$ 24,000$ 24,000$ 41,900$

CAPITAL OUTLAY TOTAL -$ 11,300$ 24,000$ 24,000$ 41,900$




WASTEWATER OPERATIONS TOTAL 1,457,174$ 1,429,227$ 1,667,193$ 1,667,193$ 1,687,232$

127

Wastewater Collection

WASTEWATER COLLECTION 2017 2018 2019 2019 2020



OT- Regular 20,375$ 14,938$ 23,910$ 23,910$ 17,295$

Longevity Pay 4,470$ 4,942$ 4,859$ 4,859$ 5,523$


Unemployment 561$ 641$ 948$ 948$ 784$

Social Security 23,313$ 22,424$ 26,719$ 26,719$ 25,570$

Medicare 5,452$ 5,244$ 6,249$ 6,249$ 5,980$

Life Insurance 958$ 839$ 867$ 867$ 742$

Kpers 35,467$ 36,565$ 38,311$ 38,311$ 39,634$



Office Supplies 785$ 564$ 1,000$ 1,000$ 1,000$



Gas & Oil 22,802$ 20,237$ 23,000$ 23,000$ 24,000$


Chemicals 164,905$ 169,994$ 165,000$ 165,000$ 165,000$

Wearing Apparel 3,817$ 2,426$ 3,000$ 3,000$ 3,000$

Protective Clothing 1,659$ 1,795$ 4,000$ 4,000$ 2,000$

Safety Equip & Supplies 1,172$ 963$ 1,800$ 1,800$ 1,800$

Tools 4,508$ 4,110$ 3,900$ 3,900$ 4,000$


Maint Supply-Pumping Stations 171,445$ 146,319$ 195,500$ 195,500$ 175,000$

Maint Supply-Sewer Lines 33,639$ 46,182$ 55,000$ 55,000$ 50,000$

Tv Unit Supplies 3,411$ 7,339$ 12,000$ 12,000$ 8,000$



SUPPLIES TOTAL 456,782$ 459,709$ 527,800$ 527,800$ 497,200$

Telephone 2,855$ 2,810$ 5,000$ 5,000$ 3,000$

Gas Service 1,250$ 286$ -$ -$ -$

Light & Power 190,422$ 180,914$ 195,000$ 195,000$ 190,000$


Dues 296$ 280$ 500$ 500$ 500$

Printing -$ -$ 400$ 400$ 400$

Rpr-Radio 704$ 3,709$ 2,000$ 2,000$ 2,000$



Other Equipment 8,252$ 4,437$ 14,500$ 14,500$ 13,000$





WASTEWATER COLLECTION TOTAL 1,255,683$ 1,217,466$ 1,373,565$ 1,373,565$ 1,303,161$

128

Water and Wastewater Capital Outlay

WASTE AND WASTEWATER 2017 2018 2019 2019 2020

CAPITAL OUTLAY ACTUAL ACTUAL ADOPTED BUDGET REVISED BUDGET ADOPTED BUDGET

Capital Reserve Transfer 2,500,000$ -$ 2,500,000$ 2,500,000$ 250,000$

CONTINGENCY TOTAL 2,500,000$ -$ 2,500,000$ 2,500,000$ 250,000$

CONTINGENCY TOTAL 2,500,000$ -$ 2,500,000$ 2,500,000$ 250,000$

Transfers - Interfund 2,616,000$ 2,616,000$ 2,620,000$ 2,620,000$ 3,876,717$

Issuance Costs 6,500$ -$ -$ -$ -$

TRANSFERS TOTAL 2,622,500$ 2,616,000$ 2,620,000$ 2,620,000$ 3,876,717$

TRANSFERS TOTAL 2,622,500$ 2,616,000$ 2,620,000$ 2,620,000$ 3,876,717$

Other Equipment 42,450$ 16,549$ 150,000$ 150,000$ 150,000$

Vehicles 234,842$ 224,079$ 500,000$ 500,000$ 500,000$

Computers/Technology 36,421$ 8,817$ 25,000$ 25,000$ 25,000$


VEHICLES AND EQUIPMENT TOTAL 313,713$ 249,444$ 675,000$ 675,000$ 675,000$

Buildings -$ -$ 70,000$ 70,000$ 70,000$


BUILDINGS AND FACILITIES TOTAL -$ -$ 70,000$ 70,000$ 70,000$

System Enhancements 232,093$ 472,528$ 2,000,000$ 2,000,000$ 2,000,000$

Construction Contracts 2,019,310$ 2,758,933$ -$ -$ -$


Cash Reserve (2,116,375)$ 1,351,258$ -$ -$ -$

CASH RESERVE TOTAL (2,116,375)$ 1,351,258$ -$ -$ -$


129

Glossary

16/20 Vehicle Tax: The State of Kansas collects tax on larger vehicles and distributes a portion to cities. Ad Valorem Tax: A tax levied on the assessed value of real and personal property (also referred to as property tax). Assessed Valuation: The official value placed on real estate, personal property, and utilities as a basis for levying tax-es. The value is determined by applying a mathematical factor to the appraised value. The value is also determined by the property classification; residential real estate is assessed at 11.5%, land devoted to agricultural use is assessed at 30%, land for Commercial and Industrial uses is assessed at 25%. Audit: An examination of the financial activities of an agency and the report based on such examination. Basis of Accounting: Method used to determine when revenues and expenditures are recognized for budget purposes. Balanced Budget: When a government's total revenues equal total expenditures. Budget: A plan of financial operation including an estimate of proposed expenditures for a given period and proposed means of financing them. Budget Adoption: A formal process by which the budget is approved by the governing body. Budget Amendment: The legal means by which an adopted budget may be increased. The budget may not be in-creased with ad valorem taxes. The amendment process follows similar steps as the budget adoption. Budget Calendar: Schedule of events followed by the City in the preparation, review and administration of the budget. Capital Expenditures: Funds used to acquire or improve long-term assets. Capital Improvement Plan (CIP): A long-term plan for capital expenditures. City Manager: The chief administrator of a municipality under the Commission-manager form of government. City of the First Class: Kansas statute provides for three classifications of cities based on population size. Commission: Elected officials of a city who set the general policies under which the city operates. Commodities: Tangible goods and supplies. Contractual Services: Costs of services. Debt Service: The annual payments required to support debt issuances including interest and principal. Department: A functionally similar group of city employees. The City’s Departments are headed by a single Department Director who reports directly to the City Manager. Expenditure: An outlay of cash for the purpose of acquiring an asset or providing a service. Fees: General term used for any charge levied by local government in connection with providing a service, permitting an activity, or imposing a fine or penalty. Major types of fees include building permits, fines and fees. Fiscal Year: The City of Salina’s Fiscal Year is a calendar year. FTE (Full Time Equivalents): Staffing levels are measured in FTE’s to give a consistent comparison from year to year. Franchise: A special privilege granted by a government, permitting the use of public property.

130

Glossary

Fund: An independent fiscal and accounting entity for recording expenditures and revenues. Funds are established for specific activities and are subject to special limitations. Fund Balance: The difference between assets and liabilities. General Fund: The fund that accounts for all revenues and expenditures which are not accounted for in specific pur-pose funds. It finances the ordinary operations of the City. General Obligation Bond: A debt instrument which gives borrowing power to a municipality based upon taxing authori-ty to repay the debt and interest. Generally Accepted Accounting Principles (GAAP): Uniform minimum standards and guidelines for financial ac-counting and reporting. They govern the form and content of the financial statements of an entity. Governing Body: The elected officials of the City including the mayor plus commission members. Grant: A monetary contribution by an outside organization to financially support a particular function or purpose. Interest: Fee charged by the lender to a borrower for use of borrowed money. Levy: The total amount of taxes imposed by a government to support governmental activities. Line Item: The most detailed unit of budgetary expenditures listed in the City of Salina budget. Mayor: Elected leader of the Governing Body. Mill: A monetary unit used to express the property tax rate. Modified Accrual: An accounting method which reports revenues when they are measurable and available. Motor Vehicle Tax: The County Appraiser determines the value of motor vehicles and the County Treasurer collects and distributes the tax. Operating Budget: A one-year budget approved by the City Commission that includes appropriations for direct services to the public including wages and benefits, materials and services, and equipment. Excluded from the operating budget are capital improvement projects, debt service requirements, transfers, and reserves. Ordinance: An enforceable law or statute enacted by a city, town or county. Principal: The amount of borrowed funds which remain unpaid. Proprietary Fund: Governmental activities that can be operated most like a commercial business. Public Hearing: A meeting or portion of a meeting set up to give members of the public a chance to speak on a particu-lar subject such as the proposed annual budget. Resolution: An act that is typically less formal than an ordinance, expressing the opinion or mind of the governing body, and generally dealing with matters of a special or temporary character or setting policy. Revenue: A source of income which finances governmental operations. Special Assessments: Charges assessed against property in a special district formed to pay for specific improve-ments. Special Revenue Funds: Funds used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

131


132

APPENDIX A:

State Budget Forms

133

Appendix A: State Budget Forms: Certificate Page

* 2020 Expenditure numbers were inadvertently omitted from the State Budget forms that

were published and certified to the County Clerk. At the advice of the Kansas Department of

Administration, staff will publish and present a budget amendment the first week of January,

2020, to correct this omission. Numbers presented in the body of this document reflect the

intended 2020 budget for this fund.

*

*

*

134

Appendix A: State Budget Forms: Vehicle Tax

135

Appendix A: State Budget Forms: Transfers

136

Appendix A: State Budget Forms: Indebtedness

137

Appendix A: State Budget Forms: Lease Purchase

138

Appendix A: State Budget Forms: Tax Levy Funds

139


140


141

Appendix A: State Budget Forms: No Tax Levy Funds

142


143


*






144


145


*






146


147


*






148


149


150


151

Appendix A:State Budget Forms: Non-Budgeted Funds

152

Appendix A:State Budget Forms: Non-Budgeted Funds






*

*

*

153


154

APPENDIX B:

Property Tax

Information

155

The determination of assessed valuation and the collection of property taxes for all political subdivisions in the State of Kansas is conducted by Kansas counties. The Saline County Appraiser’s office determines annually the assessed valuation that is used as a basis for the mill levy on property located in the City. The County Appraiser’s determination is based on criteria established by Kansas Statutes. The market valuation of every property must be updated every year, with physical inspection required once every six years. Valuations as of January 1 are made available in September of each year for taxes payable during the next calendar year. The State Constitution provides that, for ad valorem taxation pur-poses, real and personal property are divided into classes and assessed at percentages of market value. Property taxes are certified by the City to the County Clerk by August 25 of each year for the following fiscal year. Taxes are levied by the County Clerk and payable to the County Treasurer. Property taxes may be paid in two installments, the first due December 20 in the year the taxes are levied and the second due May 10 of the following year. Taxes become delinquent after May 10 and interest accrues at a rate set by State statute until paid of until the property is sold for taxes. Special assessments are levied and collected in the same manner as property taxes. Cities within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of the total assessed valuation of the city. Bonds issued for the purpose of improving, acquiring, enlarging, or extend-ing municipal utilities, including storm and sanitary sewer systems; bonds issued to pay the cost of im-provements to intersections and streets in front of city or school district property; bonds for bridges as authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds paya-ble from revenue sources other than the general taxing authority of the city are not included in total ag-gregate debt for purposes of computing a city’s debt limitation.

Appendix B: Property Tax Information

Current Tax Current and

Taxes Collections Delinquent Tax

Levy Year Tax Rate Levied Amount % Collections Amount %

2018* 28.394 12,201,319 11,881,779 97.4% 12,009,150 98.4%

2017 26.129 11,260,358 10,803,592 95.9% 11,017,200 97.8%

2016 27.311 11,254,398 11,239,052 99.9% 11,396,106 101.3%

2015 27.603 11,740,993 10,892,201 92.8% 11,077,422 94.3%

2014 27.311 11,316,065 10,743,124 94.9% 10,956,407 96.8%

2013 27.08 10,908,147 10,631,157 97.5% 10,810,991 99.1%

2012 26.927 10,576,448 10,144,068 95.9% 10,333,812 97.7%

2011 26.272 10,570,420 10,411,300 98.5% 10,578,785 100.1%

2010 26.022 10,415,491 10,238,777 98.3% 10,457,041 100.4%

2009 25.855 10,276,905 9,831,289 95.7% 10,126,228 98.5%

*Collections as of 9/30/19

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Assessed Valuation According to the Saline County Clerk’s Office, the following table gives the November 1 assessed valuation of the City:

*Personal property valuations began to decline in 2006 as a result of legislative action that removed significant portions of

industrial machinery and equipment from the property tax rolls. Estimated Actual Valuation Based on assessment percentages provided by Kansas Statutes, real estate equalization ratios provided by the Kansas Depart-ment of Revenue and estimated actual valuation figures provided by the Saline County Appraiser’s Office, the following table provides November 1 estimated actual valuations for the City in the years indicated.

Appendix B: Property Tax Information

Personal State Assessed Total Assessed

Year Real Estate Property* Utilities Motor Vehicle Valuation

2019 424,882,351 8,626,571 22,113,195 53,336,677 508,958,794

2018 403,238,305 9,345,390 20,485,144 53,336,677 486,405,516

2017 399,828,001 10,663,031 19,671,705 50,970,796 481,133,533

2016 397,500,915 11,146,213 19,323,055 51,833,505 479,803,688

2015 381,938,122 11,757,119 18,984,453 50,350,566 463,030,260

2014 377,212,234 12,571,997 17,670,147 48,865,900 456,320,278

2013 371,589,922 16,569,181 16,948,373 48,882,411 453,989,887

2012 370,908,948 17,162,549 15,778,785 47,553,744 451,404,026

2011 367,940,798 19,731,193 14,685,585 47,406,062 449,763,638

2010 367,750,803 20,902,430 14,214,579 50,330,252 453,198,064

Residential Real Estate Estimated Actual

Year Equalization Ratio Value

2018 N/A 3,150,409,123

2017 11.04 3,097,885,103

2016 11.36 3,046,949,034

2015 11.28 2,957,531,741

2014 11.65 2,917,267,724

2013 11.55 2,889,385,914

2012 11.95 2,884,188,981

2011 12.04 2,869,531,746

2010 11.89 2,893,359,541

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158

APPENDIX C:

City Indebtedness

159

Appendix C: City Indebtedness

A portion of the City’s outstanding general obligation bonds are payable from special assessments levied upon properties benefited by certain internal improvement projects, local option sales tax and transfers from enterprise funds of the City. If such payments are not provided in a timely manner, the principal of and interest on the bonds must then be paid from the City’s ability to levy unlimited ad valorem taxes. See FINANCIAL INFORMATION - “Special Assessments” for a further description of special assessment fi-nancing. Temporary Notes:

Project Series Issued Maturity Date Outstanding Police Training Facility 2018-2 11-15-18 11-15-19 $4,945,000 Various 2019-1 04-24-19 05-01-20 $6,085,000

Legal Debt Limits

Cities within Kansas are permitted to issue bonds in an aggregate amount not to exceed 30% of

the total assessed valuation of the city. Bonds issued for the purpose of improving, acquiring, enlarging, or extending municipal utilities, including storm and sanitary sewer systems; bonds issued to pay the cost of improvements to intersections and streets in front of city or school district property; bonds for bridges as authorized by a vote of the electors of a city; bonds issued to refund outstanding bonds; and bonds payable from revenue sources other than the general taxing authority of the city are not included in total aggregate debt for purposes of computing a city’s debt limitation.

General Obligation Bonds:

Current Indebtedness

Issued Series Purpose Amount Maturity Amt. Outstanding

12/15/2008 2008-B Internal Improvements 3,525,000 7/1/2024 1,035,000

7/15/2009 2009-A Internal Improvements 23,695,000 10/1/2020 2,845,000

5/1/2010 2010-A Refunding & Internal Impr. 6,875,000 10/1/2020 650,000

10/15/2010 2010-B Refunding 7,860,000 10/1/2023 1,720,000



7/15/2012 2012-B Refunding 3,785,000 10/1/2020 415,000

2/15/2013 2013-A Internal Improvements 1,360,000 10/1/2028 995,000

7/15/2013 2013-B Internal Improvements 4,330,000 10/1/2033 3,170,000


7/29/2015 2015-A Revenue and Internal Impr. 6,825,000 10/1/2035 5,860,000


7/27/2016 2016-B Refunding 13,750,000 10/1/2031 13,080,000




65,975,000

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The City of Salina has never in its history monetarily defaulted on the payment of any of its debt or lease obligations. The City maintains an Aa3 rating from Moody’s

Revenue Bonds: Revenue bonds are payable solely from the net revenues derived by the City from the operation of its combined water and sewage system. Revenue bonds do not represent a general obligation indebtedness of the City for which the City’s taxing ability has been pledged. Date Amount Final Amount Issued Purpose of Issue Maturity Outstanding 04-15-11 Improvements $16,120,000 10-01-31 $11,850,000 12-21-18 Special District Sales Tax 18,250,000 12-01-38 18,250,000 12-21-18 Special District Sales Tax 4,320,000 12-01-38 4,320,000 Lease Obligations (as of December 31, 2018):

State Loans The following is a list of outstanding loans the City has taken out through the Kansas Department of Health and Environ-ment (“KDHE”) or Kansas Department of Transpiration (“KDOT”) revolving loan fund programs. KDHE loans are typically repaid by net revenues from municipal water or sewer systems. KDOT loans can be repaid from a variety of sources includ-ing, but not limited to, property taxes, special assessments, special highway fund allocations and sales taxes. Regardless of the intended source of repayment, the loans are ultimately secured by the City’s ability to levy unlimited ad valorem prop-erty taxes.

Item

Year Issued

Original Amount

Final Year

Amount Outstanding

HVAC System 2012 1,100,000 2027 782,954

$ 782,954

Project Number

Purpose

Year

Originated

Final

Payment Date

Original Amount

Amount Outstanding

KDHE 2629 Water 2014 08-01-34 $9,330,000 $ 6,771,038

KDHE 2841 * Water 2017 08-01-36 $4,250,000 $ 3,861,313

KDHE 2917 Water 2019 02-01-40 $32,000,000 $32,000,000

KDHE 2957 Water 2019 02-01-40 $ 4,250,000 $ 4,250,000

$46,882,351

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Historical Debt Information

The following table shows historical balances of outstanding general obligation bonds for the City during

the most recent five-year period.

Future Indebtedness The City annually prepares and adopts a five-year capital improvements plan. This plan identifies and prioritizes potential capi-tal improvement projects within the City and includes the respective funding sources. Over the next two years the City antici-pates issuing general obligation bonds to retire its outstanding Series 2018-2 and 2019-1 Temporary Note as well as providing general obligation note and/or bond funding for approximately $7 million for the construction of Northbound Ninth Street Bridge, replacement of a Quint Fire apparatus, the basketball floors at the Tony’s Pizza Event Center, self contained breathing apparatus and an Emergency Radio system. Borrowing amounts described above do not include future subdivision improve-ment projects financed with general obligation bonds payable as to both principal and interest in part from special assess-ments levied upon the benefitted property. The City typically undertakes such projects after receiving and reviewing a valid petition from property owners. The City has been involved with civil litigation concerning environmental contamination in certain areas within the boundaries of the Salina Airport Industrial Center. The contamination was caused by military activity that occurred between 1942 and 1966 when the site was operated as the Schilling Air Force Base. The City, the Salina Airport Authority, Unified School District No. 305, and Kansas State University (the “Salina Public Entities”) sued the United States seeking federal funds to clean up fed-eral agency (DoD) caused contamination. The Salina Public Entities have reached a settlement agreement with the U.S. De-partment of Justice (DOJ) and the terms of the settlement are detailed in a Consent Decree filed in U.S. District Court on May 2nd, 2013. The Consent Decree provides for a 10% local share of initial project costs to be paid by the City. The Consent De-cree settlement is in relation to an investigation to determine the extent and severity of the contamination and to determine the best method of remediation. It does not include any funding for actual remediation, but the investigation is fully funded by the settlement. Once the investigation is completed, there will be another round of negotiations with the Federal Government to determine respective financial responsibilities for remediating the contamination. In the event funding cannot be secured in a timely fashion or in sufficient amounts, it may be necessary for the City to issue debt to relocate certain water supply wells. The exact timing and amount, if any, of such borrowing cannot be determined at this time. If City borrowing is neces-sary for the project, it is anticipated that utility revenue bonds will be the final type of debt considered.

Bonds Debt to Debt to U.S. Debt

Outstanding Assessed

Estimated Actual

Census Per

Year 31-Dec Valuation Valuation Population Capita

2018 $53,415,000 12.49% 1.70% 46,994 $1,136.63

2017 $59,985,000 14.2% 1.94% 47,336 $1,267.22

2016 $63,465,000 15.25% 1.82% 47,676 $1,331.17

2015 $57,535,000 12.47% 1.95% 47,867 $1,201.98

2014 $63,805,000 13.98% 2.19% 47,707 $1,337.43

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APPENDIX D:

Financial Policies

163

Appendix D: Financial Policies

Accounting, Auditing, Financial Reporting Policy

A. The City will establish and maintain accounting records in such a manner that reports may be issued on a basis consistent with Generally Accepted Accounting Principles (GAAP) and statutory requirements. B. The City will maintain a record of fixed assets which identifies all material City assets, except for general infrastructure assets. General Infrastructure assets are assets such as streets and drainage facilities which, if properly maintained, have an indeterminate life. C. The City will contract for an annual audit of City accounting records. The audit shall be conduct-ed in accordance with the Federal Single Audit Act, if required, and shall provide an opinion on the Comprehensive Annual Financial Report which shall be prepared on a GAAP basis. D. The City will annually submit documentation to qualify for the Government Finance Officers As-sociation "Certificate of Achievement in Financial Reporting". E. The City will comply with all financial reporting requirements set forth in Kansas law. F. The City will identify and implement less formal methods than the annual budget document and the Comprehensive Annual Financial Report to provide important financial data to the citizens of the community. Efforts will be made to provide these "popular reports" via print and electronic media. G. The City Manager will provide the City Commission with a year end summary (unaudited) finan-cial report within 90 days of the end of the fiscal year. Interim updates on financial condition shall also be provided to the City Commission throughout the fiscal year.

Capital Improvement Program A. The City shall establish a five-year Capital Improvement Program (C.I.P.) to guide decision-making on public improvements and expenditures. The C.I.P. provides a mechanism for scheduling public physical improvements over a number of years. It establishes the City’s priorities for public projects based on available financial resources and project criteria. B. The C.I.P. shall be updated annually following analysis of year-end financial reports, and prior to the adoption of the City’s annual operating budget. Generally, the updated C.I.P. shall be approved by the City Commission by April 10 of each year. C. The City shall use a portion of its annual budgeted revenues for cash capital investments. Mill levy proceeds, sales taxes, user fees or other local revenues may be dedicated for capital improve-ments. D. The City will maintain its physical assets at a level adequate to protect its capital investment and to minimize future maintenance and replacement costs. The C.I.P. and budget will provide for the major renovation and orderly replacement of buildings, facilities and equipment from current reve-nues where possible. E. The Capital Improvement Plan shall include an appropriate reserve for contingencies for ap-proved projects.

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Capital Improvement Program, cont. F. City staff, in making C.I.P. recommendations to the City Commission, shall use the following criteria in evaluating projects. Priority consideration will be given to: 1. Capital investment projects which preserve existing infrastructure and maintain basic public services. 2. Capital projects which implement a component of an approved City plan. 3. Projects which specifically replace or renovate an essential, but obsolete, facility. 4. Projects which reduce the cost of operations, maintenance or energy consumption. 5. Projects identified as addressing important public health and safety issues. 6. Projects mandated by the federal or state government. 7. Projects which are funded, in whole or in part, by leveraged or partnership funding, including grants, private funds, etc. G. Certain capital improvement projects lend themselves specifically to public-private partnership, wherein project funding would be derived partially from the City and partially from private donations, dedicated user fees and other non-city sources. Community proponents wishing to initiate such projects should first present a concept plan to the City Commission, including a financial cost-sharing plan for both the initial capital costs, as well as the ongoing cost for operations and maintenance. Generally, the City Commission will consider proposed partnership projects at its regular C.I.P. planning period during the first quarter or each year. If approved by the City Commission, proponents would be encouraged to com-plete project plans and initiate fund-raising efforts. H. Certain non-infrastructure capital projects may be of such type and scope as to be beyond the finan-cial capacity of the City without additional revenues, and thus may be appropriate for public referendum. Public Referendum projects should fall within the following criteria: 1. Projects not involving public health and safety or basic infrastructure; and with a capital cost estimate of $750,000 or greater; or, 2. Potentially requiring a significant ongoing City appropriation for operations and maintenance. Proponents of such projects may circulate a petition in accordance with state law, calling for a public ref-erendum on the project and specified funding source. The City Commission shall determine whether the City takes an official position on the issue. If approved by the voters, the project would be completed. I. The C.I.P. as approved annually, shall contain the following sections: 1. A listing of preliminarily approved capital projects, including estimated cost and funding source by years, which have undergone review for costs and benefits and have identified funding expected to be available for the project. 2. A separate listing of potential capital projects which require significant additional information, e.g. concept design, feasibility report, cost estimates, funding source analysis, etc. before they can be formally considered for approval and placement in a specific year in the C.I.P. This section shall be titled “Projects For Further Review.” 3. A separate listing of projects for which adequate information exists as to planning, estimated costs, benefits, etc. and which the City Commission agrees would be desirable projects for the community in the future, but for which an adequate and appropriate funding mechanism has not yet been determined as available. This section shall be titled “Projects Identified But Unfunded.” 4. An identification within any of the “Five-Year,” “Further Review,” or “Identified But Unfunded” catego-ries of any projects specified as “Partnership Projects” or “Public Referendum Projects.”

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Cash Management Policy A. The City will maintain one primary checking account. Other checking accounts may be used when required by: bond covenants; grant programs; or specialized activities such as the recreation activity account, and the Water and Wastewater Petty Cash account. All checking accounts must be ap-proved by the Director of Finance B. Petty cash funds may be established with the approval of the City Commission. C. All checking and petty cash funds shall be balanced monthly. Reconciliations shall be maintained for review by the independent auditors on an annual or surprise basis. D. The City will establish and maintain an investment policy. This policy shall set guidelines on safety, liquidity, maturities, allowed investments, diversification, safekeeping, and other such issues.

Debt Management Policy A. The City will confine long-term borrowing to capital improvements which have an extended ser-vice life to the community. B. The City will use short-term debt (up to four years maturity) for bond anticipation purposes, or for the purposes of financing Capital Improvements for which it is not practicable to rely on cash financ-ing, and for which long term bonds are not deemed to be appropriate. C. The City will follow a policy of full disclosure on every financial report and Preliminary or Official Statement used to evaluate the City’s financial condition for bond rating or investment purposes. D. General Obligation debt may be used for enterprise activities, providing the specific enterprise fund makes the debt service payments on the bonds. E. General Obligation Bonds (City at-large portion) will normally be issued with a maturity not to ex-ceed 10 years. The City Commission may designate specific projects in the Capital Improvements Pro-gram for extended financing periods, not to exceed 15 years, due to the size, scope, life, or develop-mental impact of the project. The District portion for Special Assessment Bonds may not exceed 15 years. Revenue Bonds, or GO bonds for which enterprise revenue has been pledged, will be issued with a maturity not to exceed 20 years. F. General Obligation Bonds shall be issued with approximately level principal payments. Revenue Bonds shall be issued with approximately level debt service payments. G. The City will apply for a bond rating from Moody’s Investors Service for every bond issue, and make all reasonable efforts necessary to maintain the City’s bond ratings and seek upgrades when financial conditions merit.

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Fund Balance

A. The City recognizes the need to maintain appropriate fund balances to: secure and maintain invest-ment-grade credit ratings; meet seasonal requirements in cash flow; and, reduce susceptibility to nega-tive impacts from emergency or unanticipated expenditures or to revenue shortfalls. B. To meet these requirements, the City will adopt budgets which provide for an undesignated fund bal-ance reserve in each of the City’s budgeted funds, in accordance with the following guidelines: 1. General Fund – A fund balance reserve of not less than 15% nor more than 20% of anticipated current year revenues for the fund. 2. Employee Benefits Fund – A fund balance reserve of not less than 10% nor more than 20% of anticipat-ed current year revenues for the fund. 3. Bond and Interest Fund – A fund balance of not less than 10% nor more than 15% of the anticipated General Obligation debt bond and interest payments for the upcoming budget year, including any special assessment-paid debt, but excluding debt planned for repayment by enterprise funding or other City funds. 4. Other Budgeted Funds – Fund balance reserves shall be planned for and maintained as needed, based on the volatility and reliability of the revenue mix for the fund, as well as the predictability and degree to which expenditures in the fund are controllable. C. In June of each year, prior to the presentation of the proposed budget, the City Manager shall recom-mend to the City Commission specific fund balance targets for each budgeted fund, based on guidelines established above. Upon acceptance by the City Commission, those targets shall be used in the upcoming budget planning, as well as financial reporting for the next year. D. Fund balance reserves shall generally be shown as appropriations in the City budget, but shall be des-ignated separately in the budget and staff financial reports. E. The City Manager shall provide the City Commission with a year-end fund balance reserve report with-in 60 days following the end of the fiscal year. This preliminary report shall provide results for each budg-eted fund compared to its established fund balance target, as well as staff analysis of revenue or expendi-ture occurrences accounting for any variance. If a fund balance at year-end has failed to meet its estab-lished target, the City Manager shall prepare and recommend a plan designed to address the shortfall. If a fund balance at year-end exceeds the established target, as well as the current budget estimate, the City Commission may consider use of the unanticipated available funds in accordance with the following guidelines: (continued on next page)

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Fund Balance , cont.

1. General Fund – Uses One-time expenditures which do not substantially increase recurring operating costs. Newly identified or previously unfunded capital improvement projects, considered in light of the full capital improvement program. Shifting of capital projects from bond financing to cash financing, to reduce future debt service costs. Start-up expenditures for new programs undertaken at mid-year, provided that such action is con-sidered in the context of revenue expectations and expenditure obligations in future budget years. 2. Bond and Interest Fund If the year-end Bond and Interest Fund balances exceed the target as well as current budget esti-mates, the allocation of mill levy/property tax to that fund shall be adjusted for the next budget year to bring the fund balance reserves in line with the established targets. 3. Other Budgeted Funds If the year-end fund balances in any fund exceed the target fund balance and current budget esti-mate, the City Manager shall provide analysis and impact evaluation of that situation. The City Commission will take into account any unanticipated available funds when considering capital pur-chases, one-time program needs, or setting of user fees.

Investment Policy

A. Scope

This investment policy applies to the investment activities of the City of Salina for all of the funds en-trusted to its care, including bond proceeds and building funds. B. Objectives

1. Safety of principal. The first objective for each investment transaction is to insure that capital losses are avoided. 2. The City of Salina's cash management portfolio shall be designed with the objective of regularly exceeding the State Investment Rate for 0 –89 days, or for 3 months, whichever is higher. These indices reflect the Fed Funds rate, and the 3 month treasury securities yield, and are considered benchmarks for risk free investment transactions, and therefore comprise a minimum standard for the portfolio's return. The investment program shall seek to achieve returns above this threshold, consistent with risk limitations identified herein and prudent investment principles.

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Investment Policy, cont.

3. All investments shall me made in accordance with State Law. 4. The investment portfolio is subject to public review and evaluation. The overall program shall be de-signed and managed with a degree of professionalism worthy of the public trust. The governing body, however, recognizes that in a diversified portfolio occasional accounting losses from the sale of a security are possible, and must be considered within the context of the overall portfolio's investment safety and return.

C. Delegation of Authority

Management responsibility for the investment program is hereby delegated to the Director of Finance and Administration, who shall establish written procedures for the operation of the investment program, consistent with this investment policy, and subject to the approval of the City Manager. Such procedures shall include explicit delegation of authority, where appropriate, to persons responsible for the invest-ment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Director of Finance and Administration. The Director of Finance and Administration shall be responsible for all transactions undertaken and shall es-tablish a system of controls to regulate the activities of subordinate officials. D. Prudence

The standard of prudence to be used by investment officials shall be the "prudent person" and shall be applied in the context of managing the overall portfolio. Investment officers acting in accordance with written procedures and exercising due diligence shall be relieved of personal responsibility for an individ-ual securities credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and appropriate action is taken to avoid adverse developments. E. Internal Controls

The Director of Finance and Administration shall establish a system of internal controls with respect to investment activities. Such internal controls shall be documented in writing. The internal controls shall be reviewed with the Independent auditor. The controls shall be designed to provide reasonable assur-ances against losses of public funds arising from fraud, employee error, misrepresentation by third par-ties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the City of Salina. Internal controls shall be so designed as to achieve the above listed objectives without be-ing unduly burdensome on the organization.

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F. Allowed Investments

The Director of Finance and Administration may invest in any investment allowed under Kansas Law applicable to the City of Salina at the time the investment is made. These include, as of the effective date of the policy, the following: 1. N.O.W. accounts, Pass book savings accounts, money market accounts in designated Depository Banks. 2. Temporary Notes or no-fund warrants issued by the City of Salina; 3. Certificates of Deposit in banks, savings banks, and savings and loans organized under the laws of the United States or incorporated under the laws of the State of Kansas, having a main office within the State of Kansas, and which have main or branch offices located within the City of Salina. 4. In United States Treasury bills or notes 5. In the Municipal Investment Pool 6. Repurchase agreements 7. Expanded Powers:

In the event that the City of Salina applies for and receives authority to invest under KSA 12-1677b (the "expanded powers" statute), investments may also include direct obliga-tions of, or obligations that are insured as to principal and interest by the United States of America or any agency thereof; and obligations and securities of United states spon-sored enterprises which may be accepted as security for public funds; excluding mort-gage backed securities. The Director of Finance and Administration shall maintain a list of securities authorized under this section

G. Maturities

Assets of the City of Salina may be invested in instruments whose maturities do not exceed two years, provided that in the event authority to invest under KSA 12-1677b is granted, the maximum maturity shall be 4 years. Investment maturities shall be scheduled on a laddered basis in a manner as to coincide with projected cash flow needs.

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H. Risk and Diversification

The goal of diversification is to reduce the extent of losses due to having an unbalanced portfolio in terms of maturities, instrument type, and issuers. Therefore, portfolio maturities shall be staggered to avoid undue concentration of assets in a specific maturity sector. Liquidity, free of market risk, shall be assured through practices insuring that the next disbursement date and payroll date are covered through maturing investments, marketable U.S. Treasury Bills, the Daily Mu-nicipal Investment Pool, or money market accounts. Default risk shall be minimized by requiring that all security purchases occur on a delivery vs. payment basis, and that all securities are adequately collateralized. Risk of market price volatility shall be controlled through the adoption of a "buy and hold" strategy whereby the City holds each investment to maturity, coupled with maintenance of an adequate liquidity position to insure the ability to meet normal anticipated cash flow needs. When advantageous, it is al-lowable to sell investments to realize a gain due to price fluctuations; however, such transactions shall not be a part of the normal course of business. The City of Salina recognizes that investment risks can result from issuer defaults, market price changes or various technical complications leading to temporary illiquidity. Portfolio diversification is employed as a way to control risk due to issuer default. In the event of a default by a specific issuer, the Director of Finance and Administration shall review, and, if appropriate, proceed to liquidate securities having comparable credit risks. I. Collateralization, Safekeeping, and Custody

1. Deposits and Re-purchase Agreements Collateralization shall be required on all deposits and repurchase agreements. Collateral pledged must meet state statute requirements, and must be held by the Federal Reserve Bank, the Federal Home Loan Bank in Topeka, or by a third party custodian pursuant to an adopted tripartite custody agreement. The City of Salina shall enter into a Security Agreement for Deposits with the depository bank for all deposits. The city will receive a deposit advice for the pledged securities from the Federal Reserve Bank, or a joint custody receipt from the third party custodian. The maximum Federal Insurance provided for account customers can be considered a part of the institutions pledged collateral. Collateralization shall be main-tained at 100% of the market value of principal and accrued interest at all times, including peak periods. At the end of each month, the depository bank will provide the market value of each pledged security to the City.

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Investment Policy, cont. In the event a third party custodian is used, such custodian shall not have an ownership relationship or affiliation with the depository bank. Pledged collateral shall not be released until an acceptable re-pledging of collateral is made by the depos-itory bank and confirmed to the Director of Finance and Administration or their designee in the event of a transfer of collateral. 2. Investments (Treasury Securities, Agency Securities) Collateralization of investments shall be by the actual investment instrument. All securities owned by the City of Salina must be perfected in the name of the City of Salina, and held by the City or its authorized safekeeping agent. All investments of the City of Salina shall be confirmed and safekeeping receipts identifying the investment security shall be issued as required by this policy. The City will enter into a safekeeping agreement with a safekeeping agent whereby all investments are held in the City's account in the City's name by the safekeeping agent. By state statute, all Municipal Investment Pool accounts shall be exempt from providing safekeeping re-ceipts or written confirmation. The Director of Finance or designee may receive verbal confirmation by phone following Municipal Investment Pool guidelines. J. Interest Earnings

The Director of Finance and Administration will designate which funds are to receive interest earnings. Interest earnings will be credited to those funds based on the average of the balance on the first day of the month and the cash balance on the last day of the month. This distribution may be manually adjust-ed if, in the Director's judgment, there are obvious interfund inequities. K. Authorized Depositories, Institutions, and Broker/Dealers

Kansas State Law provides that City funds may be deposited (in checking, money market accounts, certifi-cates of deposit and other similar "deposits") in those institutions designated by resolution as an author-ized depository. This is further limited by the requirement that funds may not be deposited in institu-tions that do not have a "main" office within the State of Kansas unless satisfactory arrangements cannot be negotiated with an institution with a main office within the State of Kansas. This limitation does not apply to the purchase of investments such as treasury and agency securities. In-vestment services, consisting of the purchase of treasury securities, agency securities, or other invest-ments as may be permitted shall be limited to the following: 1. Any State or Nationally Chartered Bank authorized as a depository, whether or not said institution has a "main" office within the State of Kansas, and; 2. The Federal Reserve Bank of Kansas City Missouri 3. Primary Government securities Dealers which report to the market report division of the Federal Re-serve Bank of New York 4. Broker-Dealers who are registered in compliance with the requirements of section 15C of the Securi-ties Exchange Act of 1934, and registered pursuant to K. S. A. 17-1254. The Director of Administration and Finance may establish additional information requirements as deemed necessary to assure the safety of the City’s investments, and shall maintain a list of financial in-stitutions and broker dealers who have been qualified to provide services to the City of Salina.

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L. Bank Services

Periodically, as deemed necessary, The City of Salina may invite proposals from financial institutions lo-cated within the City, for the purpose of providing comprehensive bank services, including checking and money market accounts, safekeeping as well as other services as may be deemed necessary. The partici-pating institutions will be evaluated with procedures established by the Director of Administration and Finance in conjunction with other City administrative staff. M. Reporting and Evaluation

At the end of each calendar quarter, the Director of Finance and Administration shall prepare and submit to the City Manager a report outlining the quarter's investment activity. Such report shall contain suffi-cient information to evaluate the performance of the investment program and verify that investment offi-cials have acted in accordance with the investment policy and written investment procedures.

Operating Budget

A. In accordance with State Law, the City Manager shall be responsible for the preparation of the annual City budget. A proposed budget for the following fiscal year (beginning January 1) shall be submitted for City Commission review and discussion on or before July 10 each year, along with a calendar for timely consideration and approval of the budget by August 15, as required by State Law. B. The budget must be balanced for all budgeted funds. Total anticipated revenues plus the portion of anticipated reserves in excess of the established fund balance target (or in accordance with a fund bal-ance target plan), must equal total estimated expenditures. C. Budgeted funds include the following: General Fund Special Revenue Funds: Special Sales Tax Capital Special Sales Tax Economic Development Arts and Humanities Business Improvement District No. 1 Tourism and Convention Neighborhood Park Service Special Parks and Recreation Special Alcohol Special Gas Tax Bicentennial Center Bond and Interest Fund

Internal Service Funds: Worker's Compensation Reserve Health Insurance Central Garage

Enterprise Funds: Sanitation Solid Waste Golf Course Water and Wastewater

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Operating Budget, cont.

D. Funds may be added to or removed from the budget as requirements change. In general, any con-tinuing operations of the City shall be accounted for through budgeted funds. Non-budgeted funds are used for construction projects authorized through the issuance of debt, for trust and agency activities, for activities funded by State and Federal Grants that are not of a continuing nature, and for special purpose reserve funds. Unless otherwise provided in authorizing legislation, expenditures from special purpose reserve funds shall not be made unless there are no other resources available to accomplish the desired task. Should resources from special purpose reserve funds be required, any such expendi-ture shall be processed through a budgeted fund. E. All budgets will be adopted on a cash basis as modified to include as expenditures for the fiscal year: expenditures incurred but not paid; and purchase commitments. Revenues will be recognized at the time payment is received, whether or not it was billed or due in another period. F. All appropriations lapse at year-end except for encumbered appropriations, which are carried for-ward into the next fiscal year as reservations of fund balance. G. The budget shall be adopted at the fund level. Expenditures may not exceed the fund's budget without approval from the City Commission. When appropriate, the budget for a fund may be repub-lished to reflect changes deemed necessary and appropriate by the City Commission. H. Department budgets will also be specified during the annual budget. The City Manager may au-thorize transfers of authorizations between departments within the same fund and transfers of au-thorizations between line items within a department. I. The City will include an amount in the general fund budget (i.e., a line item for contingencies) for un-foreseen operating expenditures. The amount of the contingency will be no more than 2% of the oper-ating budget. J. The budget will provide for adequate maintenance of capital equipment and facilities and for their orderly replacement, in conjunction with the adopted multi-year Capital Improvements Program. K. The City will maintain a budgetary control system to monitor compliance with the budget. L. Enterprise funds shall be self-supporting. Internal Service funds shall be self-supporting to the greatest extent practicable. However, the City Commission may authorize transfers from other funds as they deem necessary for Internal Service operations. M. It shall be a goal of the City of Salina to reduce reliance on ad-valorem property taxes in the fund-ing of city services.

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Revenue Policy

A. The City will follow an aggressive policy of collecting all revenues properly owed to the city govern-ment. B. The City will review user fees/charges annually, and the City Manager shall make recommendations for any adjustments on the basis of that review. C. The City will try to maintain a diversified and stable revenue system to shelter it from short-run fluctu-ations in any one revenue source. The revenue mix should combine elastic and inelastic revenue sources to minimize the effect of an economic downturn. D. The City will set fees and user charges for each Enterprise Fund, at a level which fully supports the to-tal direct and indirect cost of the activity. The City Enterprise operations include: Water and Wastewater; Solid Waste (Landfill); Sanitation (trash collection); and Golf Course. E. Recognizing that the public good may be better served by setting some fees at less than 100% of an activity's cost, fees and user charges for certain non-enterprise city services and programs may be set a level which only provide partial user fee funding of activity costs.

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