Kristey Williams Assistant to the City Manager · owner is the annual mill levy for the City. The mill levy is based upon the assessed valuation of the City as determined and set

January 23, 2013 TO: Mayor Williams and Council Members and Citizens of the City of Augusta Re: 2013 City Budget We are proud to present to you the comprehensive annual budget document for 2013. Several months in the making, this document embodies our efforts to promote greater transparency and assist citizens with interpreting and understanding the ins and outs of the City Budget. City Staff will continue to improve this document in future years and use it as a tool for communicating the state of the City’s finances to community. The City’s annual budget is a tool used to shape policy, define resources, and prioritize services each year. Preparation of the annual budget is a challenging process that takes several months to complete. It involves extensive research, compiling of historical financial data, financial forecasting, in depth knowledge and understanding of city operations, knowledge of statutory rules and regulations, long-term planning, understanding the parameters of available resources, the ability to distinguish wants from needs, and common sense. The goal is to have a budget that maximizes the City’s ability to provide quality services as well as meet the needs of our citizens by being efficient stewards of our resources and providing value for our tax dollars. Mill Levy One of the key components of the annual budget and usually of most interest for each property owner is the annual mill levy for the City. The mill levy is based upon the assessed valuation of the City as determined and set by the County and the amount of tax dollars that are needed to fund the budget. The final valuation for 2012 was established in November 2012 and is actually the valuation on which the final 2013 mill levy is based. Over the past several years, the City’s valuation has for the most part been flat. The 2012 and 2013 mill levy numbers were based upon a valuation number that decreased from the previous year. The projections for the immediate future tend to suggest this will continue. This makes the budget process extremely challenging as the City is very conscientious of increasing the mill levy and raising property taxes. For 2013, the amount of revenue (actual dollars) raised from property taxes did increase to address a shortfall in revenue for the Bond and Interest Fund which pays the general obligation debt of the City.

Mayor Kristey Williams City Council Matt Childers Mike Huddleston Sue Jones Matt Malone Michael R. Martin Mike Rawlings Ron Reavis Mike Wallace

City Manager William M. Keefer

Assistant to the City Manager Josh Shaw

City Clerk/Finance Director Erica Jones

Director of Electric Utilities William Webster

Water/Wastewater Superintendent Russell Still

Post Office Box 489 113 E. 6th Avenue, Augusta, Kansas 67010 Phone (316)775-4510 FAX (316)775-4566

www.augustagov.org

The total 2013 City Budget is $23,401,000. This includes reserves, fund transfers and the City’s debt. This is a 2 % increase over the 2012 budget. In reality, the expenditures for the day to day operations of the City remained relatively flat as compared to 2012. The increases in the overall budget for 2013 comes from several areas including capital equipment purchases in various departments, an increase in interfund transfers and a projected increase in wholesale electric costs. The City continues to be very conservative in our expenditures. A rate increase was included in the Wastewater Fund to cover increased costs to operate the wastewater treatment plant, fund a budgeted position for wastewater collection and sustain an operating reserve. The wastewater treatment plant is now over ten (10) years old and operates twenty-four (24) hours a day, seven (7) days a week. Hence, the plant is now starting to incur expenses related to the normal operation of the plant. Though the position in the wastewater collection department has been in the budget for several years, the position has not been filled as the revenue for that fund would not support it without eroding the operating fund reserve. In turn, not having this position filled has impaired the City’s ability to maintain our sewer collection system to a level that is expected from our citizens. Operating Reserves Because the City is making projections for 12 to 18 months into the future, it is difficult to provide for unanticipated expenditures or an emergency. The goal is to provide for reserves in each of the operating funds that are equal to approximately 3 months of normal operating expenses. The City has achieved this goal in several funds but not all. In the General Fund for example, the goal is to earmark $900,000 as a designated reserve. At the current time there is $670,000 set aside for this reserve. This is down from a level of $700,000 in 2012. Over the past few years there has been sufficient “cash carryover” at the start of a new budget year to meet the reserve goal in the General Fund; however, these carryover funds are consistently used as a source of revenue to balance the budget without raising the mill levy and have continued to decrease over the past few years. Unlike any tax supported funds, the utility funds are able to accumulate and designate cash carryover each year in that fund, which serves as its cash reserves. Other examples include designated capital reserve funds for the Wastewater and Electric utilities. These funds are not used for the day to day operations for these utilities but are dedicated for capital and equipment purchases to reduce if not eliminate the need to issue debt for these items. Capital Projects Another important aspect of the annual budget is the funds set aside for capital projects. These can be done in one of two ways. As noted above, the City often has to save money for several years in anticipation of future capital projects. This is done to reduce or eliminate any long term debt for the project. Examples of projects that the City has set aside funds for a period of time in a designated project fund include the Corps Levee project and the Spillway and Dam Project. The second way is to designate funds for capital projects that are to be done in that specific budget year. Below is an outline of project funds designated for capital projects in the 2013 Budget.

Capital Improvement Fund • There is $90,000 set aside for the engineering design for a KDOT Geometric Design/KLINK

project for the eastbound lanes on 7th Street between Bluff and the overpass decking. This is a 2014/2015 project.

• There is a $50,000 transfer to the Kelly & Ohio Intersection project fund to assist with the resources needed for the local match for the KDOT grant.

• There is a $100,000 transfer to the South Ohio Street Project fund. The City has not started this estimated $4 million dollar project but needs to begin setting funds aside for engineering design, utility relocation, etc. KDOT will be providing $1.5 million towards this project which is slated for 2014.

• There is $40,000 set aside for the first of a three year program to replace street signage to meet federal highway standards.

• There is $10,000 designated for the annual Sidewalk Repair program. This program reimburses property owners up to 50 % or $500 of the cost to repair/replace an old sidewalk.

• There is $10,000 designated for repairs and materials for the City Lake and SFL roads. • There is $40,000 designated for the local match for an FAA grant for the Municipal Airport. • There is $10,000 designated for a local match for a KDOT Aviation Grant. • There is $100,000 designated to be set aside towards the construction of a new Public Works

administration and shop building. This is the second of several years for funds to be set aside for this future project.

• There is $40,000 designated for the preparation of a Pavement Management Plan. Street Sales Tax Fund • There is $450,000 designated for the 2013 Street Sales Tax Program. The 2013 projects

were recommended by the Street Sales Tax Committee and approved by the Governing Body.

• There is $50,000 designated for transfer to the Kelly & Ohio Intersection project fund. These funds will assist with the local match for the KDOT grant.

• There is $100,000 designated for transfer to the South Ohio Street Project fund. This project will include a new asphalt street between 15th Street to Main Street as well as Frisco Street.

Water System Improvement Bond Fund • There is $325,000 designated for repairs to the million gallon storage tank at the water plant

that will be carried over into the 2013 Budget. A portion of this project was completed in 2012 with the balance to be completed in 2013 depending upon the length of the drought and the availability of water from the City’s lakes.

• There is $50,000 designated for the purchase of new water meters. • There is $100,000 designated for water tower repairs and miscellaneous waterline repairs.

Wastewater Reserve Fund • There is $40,000 designated for repairs and improvements to the City’s Wastewater

Treatment Plant. Wastewater Treatment Plant Fund • There is $220,000 designated for engineering, inspection and repairs to sanitary sewers

related to inflow and infiltration. In summary, this short synopsis is an attempt to point out some of the key components of the City’s annual budget. The budget is truly a working document that over the course of the year provides for the guidelines and parameters on which the services to our citizens are based. The City through our employees and projects continue to strive to deliver high quality public services that are both efficient and responsive to the community. Thank you for the privilege and opportunity to serve our community. If you have any questions regarding the 2013 Budget, the budget process, or any other matter or issue, please feel free to contact me at 775-4515. Respectfully submitted,

Bill Keefer City Manager

2013 BUDGET

City of Augusta, KS

2013 City Budget The City of Augusta, Kansas 113 E. 6th Avenue, PO Box 489 Augusta, KS

Adopted Budget

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City of Augusta, KS

▐ Table of Contents

Community Profile Special Revenue Funds Elected & Administrative Officials 4 Fund 2 – Library 56-57*

Voting Wards Map 5 Fund 4 – Special Alcohol 58-59

City Organizational Chart 6 Fund 5 – Convention & Tourism 60-61

City Demographics 7 Fund 6 – Special Parks 62-63

Fund 8 – Library Employee Benefit 64-65*

Budget Guide Fund 9 – Employee Benefit 66-67*

Fund 11 – Cemetery Endowment 68-69 Introduction 9 Fund 12 – Street Sales Tax 70-71

Budgeting Laws 10 Fund 14 – Industrial Development 72-73

Accounting Policies 11 Fund 15 – Special City/County Highway 74-76

Assessed Valuation 12 Fund 16 – Capital Improvement Fund 77-78

Mill Levy 13-16 Fund 24 – E911 (2012) 79-80

Value of Your Augusta Tax Dollar 17 Fund 28 – Emergency Communications 81-82

Summary of Expenditures 18-19 Fund 60 – Bond & Interest 129-130*

Schedule of Transfers 20 Debt Summary 21 *Bold indicates a tax supported fund.

How to Read the GF Budget 22

Glossary of Terms 23-24 Enterprise Funds

General Fund Fund 20 – Sanitation Collection 84-88

Fund 30 – Water 89-103

General Fund Revenues 26-27 Fund 40 – Electric 104-116

1-10 Administration 28-29 Fund 50 – Wastewater 117-128

1-11 City Clerk 30-31

1-12 Inspection 32-33

1-13 Safety 34-35 1-1350 Court 36-37 1-14 Public Works 38-39 1-15 Parks 40-41 1-16 Santa Fe Lake 42-43 1-17 Swimming Pool 44-45 1-18 Animal Control 46-47 1-19 Cemetery 48-49 1-21 Volunteer Fire 50-51 1-24 Sales Tax 52-53 1-27 Airport 54-55

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City of Augusta, KS

Community Profile Augusta, KS

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City of Augusta, KS

▐ Elected & Administrative Officials

Elected Officials (at time of budget adoption)

Name Title Term Expires Kristey Williams Mayor April 2015

Matt Childers Ward 1 Councilmember April 2015

Holly Harper* Ward 1 Councilmember April 2013

Michael Huddleston Ward 2 Councilmember April 2013

Michael Wallace Ward 2 Councilmember April 2015

Sue Jones Ward 3 Councilmember April 2015

Mike Rawlings Ward 3 Councilmember April 2013

Matt Malone Ward 4 Councilmember April 2015

Ron Reavis Ward 4 Councilmember April 2013

*Resigned from Council November 5, 2012. Council appointed Mike Martin to fill unexpired term.

Administrative Officials (at time of budget adoption)

Name Position Bill Keefer City Manager

Josh Shaw Assistant to the City Manager

David All City Attorney

Eric Jones Finance Director/City Clerk

Angela Casper Human Resources Director

Tyler Brewer Director of Public Safety

Bill Webster Electric Utility Director

Cy Ricker* Public Works Superintendent

Jacob Walton** Water/Wastewater Superintendent

*Resigned from City December 14, 2012. **Resigned from City September 1, 2012. Russell Still hired as replacement starting November 5, 2012.

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▐ Voting Wards Map

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City of Augusta, KS

▐ City Organizational Chart

Citizens

City Council

City Manager City Attorney

Prosecuting Attorney Municipal Court Judge

Assistant to the City Manager

Convention & Tourism Board Airport Advisory Board

Library Board Park Board

Planning Commission Sales Tax Committee Insurance Committee

Administrative

City Manager’s Office Human Resources Building Inspector Planning & Zoning Municipal Airport

Patrol Division

Fire Division

Sanitation Parks Streets

Department of Safety

Public Works

City Clerk/Finance

Accounting & Payroll Utility Billing

Meter Readers City/Cemetery Records

Production Distribution

Electric Utility

Treatment Treatment Collection

Wastewater Water

Distribution

Water/Wastewater Utility

SFL Pool Cemetery

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City of Augusta, KS

▐ City Demographics

Location Community Services ZIP CODE………………………………. 67010 Number of Banks………………. 6 Area Code………………………………. (316) Assets (billions)………………… $1.54 Time Zone………………………………. CST Number of Credit Unions……… 1 Land Area (sq. miles)…………………. 4.03 Hospitals in Community No Elevation (ft)……………………………. 1,260 Kansas Med Center…………… 12 miles Latitude…………………………………. 37.69 SBA Memorial Hospital………. 15 miles Longitude………………………………. 96.98 W Clinic in community……………. Yes In Wichita Metro……………………….. Yes Public Golf Course…………….. Yes

Public Parks……………………. 7

People Public Swimming Pool………… Yes Metro Population………………………. 659,372 Country Club…………………… Yes City Population………………………… 9,274 Movie theatres…………………. 1 Male……………………………………... 4,380 Public Access Lakes…………… 2 Female………………………………….. 4,894 Population change 2000-2010……….. 10% Major Employers Median Age…………………………….. 35.7 USD 402………………………… 273

D & J Engineering…………….. 220

Housing (Aviation Manufacturing) Housing Units…………………………... 3,951 LakePoint Nursing Center…….. 120 Total Households………………………. 3,669 Pro-Kleen, Inc…………………... 110 Family Households…………………….. 2,448 (Industrial Coatings) Nonfamily Households………………… 1,221 City of Augusta…………………. 110 Avg. Household Size………………….. 2.5 Dillons…………………………… 102 Avg. Family Size……………………….. 3.1 WalMart…………………………. 100 Total Housing Units……………………. 3,951 Vacant…………………………………… 282 Climate Owner Vacancy Rate………………….. 1.90% Avg. Temperature………………... 56.2 F Rental Vacancy Rate………………….. 8.10% December Avg. Max/Min………… 43 F / 23 F

July Avg. Max/Min………………… 93 F/ 70 F

Workforce For population 25 years and over Cost of Living

High school or higher…………………. 86.3% City Sales Tax Rate…………….... 8.55%* Bachelor’s degree or higher………….. 21.2% Transient Guest Tax……………... 5.00% Graduate or professional degree……. 6.1% Cost of Living (U.S. avg.=100)….. 83 Unemployed……………………………. 4.4% (Source: Sperling’s Best Places)

Mean travel time to work……………… 22 mins

*Effective April 1, 2013.

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2013 Budget Guide A Walkthrough

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▐ Introduction

Purpose

The purpose of the budget guide is to assist the public in understanding the way that the City budget is prepared, adopted, implemented and amended. It provides information about the budget process and how the budget is implemented. The budget guide also defines financial terms and provides an overview of the city’s financial goals.

What is a Budget?

Budget development is one of the most important processes a City engages in on a continuing basis. The budget serves multiple functions for the City. First of all, the budget is a financial plan that ties financial resources to specific activities. Second, the budget is a policy document that establishes the activities and projects that the City will pursue and provides an organizational framework for implementing those activities. Finally, the budget serves as a vehicle for communicating with the public about the planned activities of the City.

Budget Preparation

Preparation of the City's budget occurs primarily during the summer months just prior to establishing the City's mill levy rate for the following year, although implementation is a year-round process. The City of Augusta uses a single-year approach, although some cities use a multi-year approach to budgeting. The budget presents actual figures for prior years, revised figures for the current year and budgeted figures for the coming year. The City Manager and the Finance Director meet with each Department Head who has prepared budget requests based on projected needs within their scope of responsibility. Each line item is discussed and adjusted to fit the next year's projections. The City Manager's approach in these meetings is to make certain there is adequate justification for increasing budget requests based on a detailed scope of work or specific need to purchase items. Similarly, there needs to be justification for maintaining an existing line item budget level if historically the funds have not been used. Finally, the City Manager reviews areas that may need more funding to fit the community's priorities based upon his or her perceptions, management experience, and especially City Council priorities.

2013 Budget Calendar

May 14th, 2012 Department Head Work Session with Council June 2012 Department Head Meetings July 9th, 2012 Work Session: Non-tax Supported funds July 30th, 2012 Work Session: Tax Supported funds August 2nd, 2012 Notice of Public Hearing Published August 13th, 2012 Public Hearing, Budget Adoption

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▐ Budgeting Laws

Legal Restrictions Related to Budgeting

Budget Law (K.S.A. 79-2925 – 79-2937) The city is required to establish a budget of planned expenditures for every fund, except capital project funds for which debt has been issued. The budget law also prohibits the city from expending an amount that exceeds the amount budgeted for the fund. The city may, without violation of the budget law, transfer budget authority within the General Fund from department to department or between items of expenditure. The budget law also prescribes a minimum procedure the city must follow in order to adopt the budget. The law requires the city to hold a public hearing prior to budget adoption. This hearing must be publicized by public notice in the official city newspaper at least ten days prior to the date of the hearing. Cash Basis Law (K.S.A. 10-1101) The Kansas Cash Basis Law prohibits cities from creating a financial obligation unless there is money on hand in the proper fund with which to pay the indebtedness. Limit on Indebtedness (K.S.A. 10-309) Kansas law limits the long-term debt (Bonds and Temporary Notes) outstanding to a maximum of 30% of assessed valuation. Assessed value for the purposes of establishing the debt limit includes the value assigned to motor vehicles. Motor vehicles are not included in the assessed value for establishing the mill levy. Debt issued for the purposes of storm or sanitary sewers, certain street intersections, or for city utilities are not subject to the limit. In addition, debt issued under some statutes may be specifically exempt by the authorizing legislation. Open Meetings (K.S.A. 75-4317 et seq.) Generally, any time a quorum of the City Council meets for the purpose of conducting or discussing business, the meeting must be open to the public. State law provides specific instances in which the City Council may go into executive session (non-public meeting), but no binding decisions may be made in such closed sessions. The City of Augusta prepares an agenda for all meetings and tries to provide at least 24 hours notice of any meeting to all news media. The public is encouraged to attend and participate in all City Council meetings pursuant to the rules of order. Special meetings, work sessions, or changes in the place or time of regular meetings will be announced in advance through normal news media channels, in addition to the City’s website and public access channel (Channel 7). Kansas Open Records Act (K.S.A. 45-215 et seq.) The Kansas Open Records Act provides that, unless specifically exempt by law or court ruling, all public records are open to public inspection. The basic policy is that the public has a right to public records unless otherwise limited by state or federal law. A fee may be charged if substantial amounts of staff time are required to provide access. Copies of records can be provided for a nominal fee. If a record is requested and access is denied, a specific reason for denial must be given.

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▐ Accounting Policies

Basis of Presentation*

The City of Augusta makes use of a uniform system of accounting maintained to reflect compliance with the applicable laws of the State of Kansas. Annual financial statements are presented after applying encumbrances, where applicable, to record accrued contracts, inventories, property, and equipment resulting in financial statements presented on a cash basis of accounting. As a governmental system, the City is charged with the duties of reporting and fully disclosing its financial position and financial results of operation in conformity with the laws of the State of Kansas. The City must demonstrate compliance with finance-related legal and contractual provisions within the system’s financial activities. The financial transactions of the City are recorded in individual funds. A fund is defined as a separate fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. The following types of funds comprise the financial activities of the City:

• General Fund – accounts for all unrestricted resources except those required to be

accounted for in another fund.

• Special Revenue Funds – to account for the proceeds of specific revenue (other than special assessments or major capital projects) that are restricted by law or administrative action to be expensed for specified purposes.

• Debt Service Funds – account for accumulation of resources for, and the payment of, interest and principal on general long-term debt

• Enterprise Funds – account for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the expense of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or where periodic determination of revenues earned, expenses incurred, and/or net income is deemed appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

• Internal Service Funds – account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units on a cost reimbursement basis.

• Fiduciary Funds – include Expendable Trust, Nonexpendable trust, and Agency Funds and account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.

* Source: 2010 City Audit

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▐ Assessed Valuation

Definition

Assessed value represents the official value placed on real estate, personal property, and utilities as a basis for levying taxes. By Kansas statute, the assessed value for residential property is 11.5% of the appraised value and the assessed value for commercial/ industrial property is 25% of appraised value.

Summary Analysis 2003-2013

Assessed valuation growth over time is one of the ways communities can evaluate the overall health of their local economy. A positive upward trend indicates an expansion of the local tax base through new construction and investment as well as a growth in property values, meaning that home-owners have greater equity in their homes. As illustrated in the chart below, Augusta’s assessed valuation increased steadily from 2003 to 2009 at a rate of approximately 4.58% per year. Assessed valuation has remained basically flat for five years now and projections are for the trend to continue. For the past two years, the assessed valuation has actually declined by a total of approximately $400,000. When assessed valuation declines (as projected for 2013), the mill levy has to increase simply to generate the same number of tax dollars as the previous year and maintain services at the previous year’s level. If the mill levy does not increase, cuts in services must generally be made to compensate.

40.43

41.27 44.43

45.73 49.43

51.44 52.81

53.28

53.36 52.99

52.95

$35

$40

$45

$50

$55

$60

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Mill

ions

Assessed Valuation 2003-2013

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▐ Mill Levy

Definition

A mill is a monetary unit equivalent to one-thousandth of a dollar, or $1 of tax per $1,000 of assessed valuation. The mill levy represents a taxing entity’s property tax rate.

Summary Analysis 2003-2013

As shown in the chart below, after staying relatively flat for about four years from 2009-2012, the mill levy for 2013 increased by approximately 1.32 mills. This increase was necessary to offset a high rate of property tax and special assessment delinquencies in the Bond and Interest Fund which have eroded the cash carryover in that fund over the past three years.

The single biggest change year over year in the mill levy occurred in 2007 as a result of the passage of the 1-cent local sales tax (30% of which goes to reduce property taxes and enhance the general fund). The mill levy for 2013 is about 1.5% lower than the mill levy in the year 2003.

41.76

41.39

41.23 41.40

37.53 37.46

39.55

38.81

39.71 39.83

41.15

35.00

37.00

39.00

41.00

43.00

45.00

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Mill Levy 2003-2013

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▐ Combination Charts

20.00

25.00

30.00

35.00

40.00

45.00

50.00

55.00

60.00

$20

$25

$30

$35

$40

$45

$50

$55

$60

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

MIll

Lev

y

Asse

ssed

Val

uatio

n (M

illio

ns)

Assessed Valuation vs. Mill Levy (2003-2013)

Assessed Value Mill Levy

20.00

25.00

30.00

35.00

40.00

45.00

50.00

55.00

60.00

$0

$313

$625

$938

$1,250

$1,563

$1,875

$2,188

$2,500

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

MIll

Lev

y

Prop

er Ta

x D

olla

rs (

Thou

sand

s)

Property Tax Dollars vs. Mill Levy (2003-2013)

Property Tax Dollars Mill Levy

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▐ Mill Levies By Taxing Unit

City Tax Liability

The City of Augusta is one of several taxing entities that make up your total property tax bill. Your property tax bill includes taxes levied by the City of Augusta, Butler County, USD 402, Butler Community College, and the State of Kansas. The Table and Chart below show the mill levy breakout by taxing entity. As the chart indicates, the City of Augusta represents approximately 26% of the total property tax bill. USD 402 is the single largest taxing entity at roughly 39%.

Mill Levies by Taxing Unit 2009-2013 Budget Year

UNIT OF GOVERNMENT 2009 2010 2011 2012 2013

City of Augusta 39.552 38.805 39.71 39.826 41.148

Butler County 36.434 36.522 35.822 35.775 35.273 USD 402 56.557 58.339 60.820 61.880 61.946

Butler Community College 18.195 18.194 18.002 18.005 18.005 State of Kansas 1.500 1.500 1.500 1.500 1.500

TOTAL MILL LEVY 152.238 153.360 155.854 156.986 157.872

26.1%

22.3% 39.2%

11.4% 1.0%

Mill Levies By Taxing Unit - 2013 Budget

City of Augusta Butler County USD 402 Butler Community College State of Kansas

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▐ Budget Mill Levy by Fund

21.375 21.347 20.954 19.906 19.918

3.721 3.688 3.683 3.709 3.711 0.640 0.634 0.633 0.638 0.638

10.892 11.330 11.629 13.506 13.514

2.924 1.806 2.811 2.067 3.367

0

5

10

15

20

25

30

35

40

45

2009 2010 2011 2012 2013

Budget Mill Levy By Fund 2009-2013

General Library Library Employee Benefit Employee Benefit Bond & Interest

48%

9% 2%

33%

8%

2013 Mill Levy By Fund % Breakout

General Library Library Employee Benefit Employee Benefit Bond & Interest

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City of Augusta, KS

▐ Value of Your Augusta Tax Dollar

Annual City Tax Liability

MARKET VALUE OF HOME: $100,000 To determine assessed valuation, multiply by 11.5% $100,000 x 11.5% = $11,500

ASSESSED VALUATION: $11,500To determine city tax liability, multiplyAssessed valuation by published mill levy $11,500 x 0.041148 = $473.20

ANNUAL CITY TAX LIABILITY: $473.20

_________________________________________________________________________

Monthly Expense for City Services

To determine the monthly expense for city services, divide tax liability by 12 mos. $473.20 divided by 12 = $39.43 The following list represents a sampling of City’s services provided for the monthly cost of $39.43.

Police Protection City Administration Snow Removal

Fire Protection Building Inspection Street Lighting

School Resource Officer Code Enforcement Municipal Airport

Santa Fe Lake Cemetery Maintenance City Planning & Zoning

Swimming Pool Public Library Snow Removal

Parks Maintenance Animal Control Services Street Maintenance

A 15-gallon tank of regular unleaded fuel at $3.13/gallon would cost $46.95. Basic high-speed internet service costs $49.99/month. A single adult membership to the Greater Wichita YMCA costs $37.70/month. A premium cable movie channel costs $15.00/month.

To determine assessed valuation, multiply by 11.5%

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▐ Summary of Expenditures

2013 Summary of Expenditures by Fund/Category

# Fund 2013 Expenditures Budget

1 General Fund $4,414,700

1-10 Administration $887,900 *

1-11 City Clerk $112,300

1-12 Inspection $122,600

1-13 Safety $1,573,200

1-1350 Court $68,500

1-14 Public Works $216,100

1-15 Parks $172,200

1-16 Santa Fe Lake $107,000

1-17 Swimming Pool $101,500

1-18 Animal Control $69,600

1-19 Cemetery $83,400

1-21 Volunteer Fire $3,500

1-24 Sales Tax $630,000

1-27 Airport $266,900

Enterprise Funds $12,645,900

20 Sanitation $888,300

30 Water $1,950,800

40 Electric $9,243,100

50 Wastewater $563,700

Special Revenue Funds $2,753,900

4 Special Alcohol $18,000

5 Convention & Tourism $14,300

6 Special Parks $85,000

11 Cemetery Endowment $1,500

12 Street Sales Tax 600,000

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▐ Summary of Expenditures Cont’d

# Fund 2013 Expenditures Budget

14 Industrial Development $100,000

15-41 Special City/County Highway $410,000

16 Capital Improvement Fund $490,000

28 Emergency Communication E911 $39,000

49 Wastewater Treatment Plant $996,100

Reserve Funds $140,000

41 Electric Reserve $100,000

47 Wastewater Reserve $40,000

Utility Bond P & I Funds $1,332,500

33-55 Water Bond P & I $480,000

34 Water System Improvement Bonds $240,000

35 Water Bond P & I (2010 Issue) $81,500

45 Electric Plant Expansion Bond P & I $531,000

Other Tax Supported Funds $2,114,000

2 Library $238,600

8 Library Employee Benefit $42,800

9 Employee Benefit $991,600

60 Bond and Interest Fund $841,000

Total 2013 City Expenditures $23,401,000

* Includes $670,000 for General Fund Reserve – Kansas statute requires to be recorded as expense. Goal for City is $900,000 in reserve, or approximately three (3) months of operating revenue.

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▐ Schedule of Transfers

2012 2013 Transferred From Transferred To Revised Adopted Administration Economic Development * 10,000 10,000

Administration Firework Reimbursement * - 2,500

Capital Improvement FAA Airport Env. Study * 5,000 -

Capital Improvement Airport Improv. Project * - 40,000

Capital Improvement KDOT Airport Grant Project * - 10,000

Capital Improvement Ohio/Kelly Intersection * 100,000 50,000

Capital Improvement Public Works Building Project * 50,000 100,000

Capital Improvement South Ohio Project * 100,000 100,000

Electric Economic Development 10,000 10,000

Electric Bond & Interest 50,000 50,000

Electric Capital Improvement 296,000 260,000

Electric Electric Bond P & I 515,000 520,000

Electric Electric Reserve 200,000 200,000

Electric Employee Benefit 61,500 70,000

Electric General 225,300 255,300

Electric Library 3,400 3,400

Electric Library Employee Benefit 2,400 2,400

Electric Special Parks 18,100 18,100

General Fund – Sales Tax Capital Improvement 168,000 180,000

General Fund – Sales Tax Street Sales Tax 420,000 450,000

Sanitation Collection General 10,000 10,000

Street Sales Tax KLINK 2012 * 65,000 -

Street Sales Tax Ohio/Kelly Intersection * 100,000 50,000

Street Sales Tax South Ohio Street * 100,000 100,000

Wastewater Treatment Plant Wastewater Reserve 50,000 100,000

Water Water Bond P & I 460,000 470,000

Library Project * Bond & Interest 8,000 8,000

Total Transfers 3,027,700 3,069,700 * Denotes an individual project fund as opposed to an operating fund of the City.

Page 20 of 131

2013 BUDGET

City of Augusta, KS

▐ Debt Summary

Long-Term Debt Financing & Future Debt Capacity Annual budget constraints do not permit the required investment in infrastructure on an annual

basis using cash. The primary method of financing major infrastructure upgrades and new construction is issuance of long-term bonds. These bonds come in the form of General Obligation, Revenue, and Special Assessment bonds. The City has also used lease-to-purchase agreements for large pieces of capital equipment (e.g. street sweeper).

According to state law, Kansas cities of the Second Class may issue longer-term debt not to exceed 30 percent of total assessed valuation. However, such projects as sanitary sewer and water lines, certain types of intersections, and improvements to municipal utilities do not count against the total debt limit. For purposes of debt financing, the value of personal property and motor vehicles is counted with real estate property values to calculate total assessed valuation. Augusta’s outstanding general obligation debt currently totals $19,560,000, but $17,288,301 is statutorily exempt for debt capacity purposes. Current net debt against the statutory debt limit is only 3.65%, meaning that the City has additional debt capacity of $16,405,088.

Debt Summary (as of December 1, 2012)

Equalized Assessed Valuation of Tangible Valuation for Computation of Bonded Debt Limitations ........................................................................

$62,255,958

Estimated Actual Valuation ................................................................................................. $389,099,737

Legal limitation of Bonded Debt (K.S.A. 10-301 et seq.) ....................................................... $18,676,787 (30%)

Outstanding General Obligation Debt (includes bonds and notes) ........................................ $19,560,000

Statutory Exempt Debt ....................................................................................................... $17,288,301

Net Debt against Debt Limit Capacity .................................................................................. $2,271,699 (3.65%)

Additional Debt Capacity .................................................................................................... $16,405,088

Overlapping Indebtedness .................................................................................................. N/A

Direct Debt Per Capita (Population = 9,274) ........................................................................ $2,109.12

Direct and Overlapping Debt Per Capita .............................................................................. N/A

Direct Debt as a Percentage of Assessed Valuation ............................................................ 31.40%

Direct Debt as a Percentage of Estimated Actual Valuation ................................................. 5.02%

Direct and Overlapping Debt as a Percentage of Assessed Valuation .................................. N/A

Direct and Overlapping Debt as a Percentage of Estimated Actual Valuation ....................... N/A

Page 21 of 131

2013 BUDGET

City of Augusta, KS

▐ How to Read the General Fund Budget

1) Fund Name/Number – the General Fund consists of a number of individual departmental expenditure funds. Each fund has a name and number assigned to it.

2) Fund Overview - Provides quick summary of services covered by fund as well as any notable changes in policies, staffing, expenditures, or revenues (if a special revenue fund).

3) Department Expenditures - Presents actual expenditures for year prior to current year; budgeted and estimated expenditures for current year; and budgeted expenditures for the coming year. Summary totals for the five expenditure categories are presented – individual line items are shown on detail sheet.

4) Personnel Schedule – Displays the staffing levels of the department in terms of full-time equivalents (FTEs). One FTE is equivalent to 2080 hrs worked per year, so part-time employees that work fewer hours will result in a fractional FTE number.

1

2

3

4

Page 22 of 131

2013 BUDGET

City of Augusta, KS

▐ Glossary of Terms

Appropriation — An authorization granted by the City Council to make expenditures and to incur obligations for purposes specified in the Appropriation Ordinance.

Appraised Value — Value of real estate or other property as determined by the marketplace.

Assessed Value — Represents the official value placed on real estate, personal property, and utilities as a basis for levying taxes. By Kansas statute, the assessed value for residential property is 11.5% of the appraised value and the assessed value for commercial/ industrial property is 25% of appraised value.

Bonds — Debt instruments that require repayment of a specified principal amount on a certain date (maturity date), together with interest at a stated rate, or according to a formula for determining the interest rate.

Capital Outlay — Expenditure category used for new equipment purchases, facility improvements, and other non-routine capital items.

Commodities — Expenditure category used for routine, consumable goods such as office supplies, small tools, fuel, etc. Commodities also include repair and replacement parts and non-capital materials.

Contractual Services — Expenditure category used for services provided by firms, individuals, or other city departments.

Debt Service — Expenditure category used to account for accumulation of resources for, and the payment of, interest and principal on general long-term debt. Transfers to other funds are also generally recorded under the debt service category.

Enterprise Funds — Account for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the expense of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges or where periodic determination of revenues earned, expenses incurred, and/or net income is deemed appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

Encumbrance — A reservation of funds to cover purchase orders, contracts, or other funding commitments which are yet to be fulfilled.

Expenditures — Refers to current cash operating expenses and encumbrances.

Fiduciary Funds — Include Expendable Trust, Nonexpendable trust, and Agency Funds and account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and/or other funds.

Full-Time Equivalent — A part-time position converted to a decimal equivalent of a full-time position based on 2,080 work hours/year.

Fund — A separate fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.

Fund Balance — The difference between a fund’s assets and liabilities.

Page 23 of 131

2013 BUDGET

City of Augusta, KS

▐ Glossary of Terms cont’d

General Fund — Accounts for all unrestricted resources except those required to be accounted for in another fund.

Grant — A contribution usually from one government unit or funding source to another. The contribution is usually made to aid in the support of a specified function (i.e. library materials, drug enforcement) or project, but it is sometimes used for general purposes.

In-Lieu of Property Taxes — An amount which may be charged to enterprise operations equal to the real and personal property taxes that would be due to the city if the enterprise operation was a for-profit private company. Used as justification for making a transfer of funds to the General Fund.

Internal Service Funds — Account for the financing of goods or services provided by one department or agency to other departments or agencies of the governmental unit, or to other governmental units on a cost reimbursement basis.

Mill — A monetary unit used to express the property tax rate. One mill is equivalent to one-thousandth of a dollar, or $1 of tax per $1,000 of assessed valuation.

Mill levy — Represents a taxing entity’s total property tax rate.

Revenue Forward — Revenue carried over from previous years.

Resources — Total funds available for appropriation including estimated revenues, fund transfers, and beginning balances from revenue forward.

Special Revenue Funds — Account for the proceeds of specific revenue (other than special assessments or major capital projects) that are restricted by law or administrative action to be expensed for specified purposes.

Transfers — Authorized exchanges of cash or other resources between funds.

Page 24 of 131

2013 BUDGET

City of Augusta, KS

General Fund

Page 25 of 131

City of Augusta2013 BudgetGeneral Fund

Actual Actual Actual Budget Estimate ProposedFund 01 2009 2010 2011 2012 2012 2013

Revenue:3111 Property Tax 1,070,162$ 1,066,150$ 1,056,386$ 1,054,700$ 991,500$ 1,054,700$ 3114 Motor Vehicle Tax 187,668 186,187 184,323 175,000 164,500 175,900 3115 M & E Reimbursement 6,049 0 0 0 0 03135 Gas Franchise 177,634 146,950 136,958 150,000 140,000 140,000 3140 Telephone Franchise 25,455 22,666 22,335 20,000 20,000 20,000 3145 CATV Franchise 93,830 93,825 94,210 85,000 85,000 85,000 3150 Delinquent Taxes 26,453 42,615 40,021 25,000 30,000 30,000 3211 Alcohol Beverage License 2,350 2,525 2,350 2,000 2,000 2,000 3212 CMB Stamp 225 175 175 200 200 200 3214 Solicitors/Peddlers License 980 910 975 300 1000 10003215 Miscellaneous License 21 18 6 0 0 03216 Business License 19,995 16,595 16,800 15,000 16,000 16,000 3219 Traffic & Drivers License 96 - - 100 - - 3220 ST Traffic Accident Report 950 798 750 600 600 6003222 Neighborhood Revitalization 250 250 375 200 300 3003223 Animal License 4,232 4,414 3,389 3,500 3,000 3,000 3224 Building Permits 37,515 34,579 30,152 25,000 30,000 25,000 3225 Electrical Permits 5,792 7,097 7,666 6,500 6,500 6,000 3226 Plumbing Permits 2,930 4,291 4,675 5,000 4,500 4,000 3227 Mechanical Permits 3,725 3,994 3,957 2,500 2,500 2,500 3230 Construction Permits 120 90 120 100 100 1003231 Fireworks Permits 22,000 22,000 22,000 16,500 16,500 16,500 3232 Backflow Permits 1,940 1,770 1,755 1,500 1,500 1,5003311 Connecting Links 21,489 21,504 21,504 21,500 21,500 21,5003312 County Sales Tax 0 22 41 0 0 03313 Local Sales Tax 61 96 162 100 100 100 3314 State Sales Tax 323 591 1,020 200 200 200 3315 Alcohol Liquor Tax 13,634 17,243 11,415 10,000 10,000 10,000 3325 County Fire Contract 70,769 72,373 73,335 65,000 65,000 65,000 3332 Local 1 Cent Sales Tax 1,050,014 1,069,316 1,021,269 840,000 840,000 900,000 3411 Planning & Zoning Fees 3,900 3,925 2,725 4,000 3,000 3,000 3430 Cemetery Lots 8,400 11,550 5,550 8,000 8,000 8,000 3433 Burial Fees 28,015 32,310 26,291 25,000 25,000 25,000 3460 Swimming Pool 29,163 18,880 25,871 25,000 25,000 25,000 3461 Swimming Pool Concessions 696 747 660 500 500 500 3462 Swimming Lessons 5,150 3,410 3,766 3,000 3,000 3,000 3463 Swimming Pool Misc 0 20 2 0 0 03468 City Boat Fees 345 510 155 0 0 03469 City Lake Fees & Permits 9,048 7,361 4,630 1,000 - - 3470 Santa Fe Lake Fees & Permits 50,704 57,923 8,084 40,000 25,000 25,000 3472 Santa Fe Lake Camper Hook-Up 9,177 14,005 2,591 8,000 3,000 3,000 3473 Santa Fe Lake Boat Permits 13,582 17,396 87 5,000 3,000 3,000 3474 Santa Fe Lake Concessions 176 0 0 0 0 03480 Miscellaneous 1,933 1,087 1,341 1,000 1,000 1,000 3481 Airport, Gas Sales 11,600 9,177 15,525 12,000 20,000 28,500 3482 Sale of Oil 1,427 1,281 642 1,000 1,000 1,000 3490 Fines & Fees 224,442 218,520 262,845 220,000 240,000 240,000 3504 COPS Grant/USD 402 SRO 34,566 29,110 20,436 25,000 25,000 25,000 3505 Grants 0 10,650 0 0 0 03510 Interest Income 5,020 4,211 1,546 1,000 1,274 1,0003512 Dividends 3,694 2,962 1,325 0 1,700 03515 Land Rental - Airport 2,275 1,500 7,072 3,000 2,000 3,000 3516 Commercial Rent - Airport 44,504 27,710 29,631 42,000 42,000 44,000

Page 26 of 131



Revenue:3517 Hangar Rental 150,049 153,786 132,593 150,000 152,000 154,000 3518 Tie Down Rental 1,399 1,407 1,010 500 1,000 1,000 3519 Building and Park Rental 2,205 2,505 2,975 1,200 2,000 2,000 3521 Vending Machine - Airport 22 29 13 0 0 03522 Inspection Office Copies 297 35 32 100 100 1003530 Sale of Surplus Material & Scrap 2,600 0 10 100 100 1003536 Sale of Supplies - Airport 578 1,535 140 500 500 500 3539 Sign Lease 400 400 600 500 500 500 3545 Transfer from Electric 210,300 210,300 210,300 225,300 225,300 255,3003545 Transfer from Wastewater 15,000 0 0 0 0 03545 Transfer from Sanitation 10,000 10,000 10,000 10,000 10,000 10,0003550 Refund of Expenditures 39,131 17,504 6,922 10,000 10,000 10,0003555 Airport Miscellaneous 75 174 313 100 100 1003593 Farm Lease Agreement 970 100 100 100 100 1003712 Penalties 0 80 0 0 0 03718 Airport Water Sales 1,013 773 668 1,000 2,000 1,500

Sub-Total 3,768,519$ 3,711,914$ 3,544,577$ 3,349,400$ 3,285,674$ 3,455,300$ 3001 Revenue Forward 1,294,541 1,344,837 1,455,692 1,055,900 1,314,326 959,400

Resources Available 5,063,060$ 5,056,751$ 5,000,269$ 4,405,300$ 4,600,000$ 4,414,700$ Total Expenditures 3,698,540$ 3,600,918$ 3,685,943$ 4,405,300$ 3,640,600$ 4,414,700$ Balance Remaining 1,364,520$ 1,455,833$ 1,314,326$ 0$ 959,400$ 0$ Auditors' Adjustment (19,683) (141)

Final Balance Remaining 1,344,837$ 1,455,692$ 1,314,326$ 0$ 959,400$ 0$ Deliquency Computation

Page 27 of 131

2013 BUDGET

City of Augusta, KS

▐ Administration 1-10

Overview

This departmental budget provides the resources to support some of the general administration functions of the City, including the City Manager’s office. It also includes salaries for several positions as well as the City Council. The major expenditures in this budget relate to maintenance of City Hall and the grounds. This budget also covers the monthly charges to host the City’s website as well as half of the lease agreement for the main City Hall copy machine. Funds are also provided to support the City’s Safety Committee. Funds have been provided in 2013 to support economic development activities as well as provide support for the annual fireworks display. The Neighborhood Revitalization line item represents the estimated reimbursement of property taxes that property owners will receive under this program in 2013; this is recorded as an expenditure to ensure that the City does not expend the dollars to be rebated to the property owners. The General Fund reserve, which is accounted for in the capital outlay line item, was reduced from $700,000 to $670,000 for 2013 to assist resources in the General Fund and lessen the need for a mill levy increase.

Department Expenditures

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Personnel Services 124,893 124,300 124,200 126,300

Contractual Services 32,814 63,000 61,200 65,200

Commodities 5,695 9,300 8,900 8,900

Capital Outlay 0 704,000* 13,000 675,000*

Debt Service 16,100 10,000 12,500 12,500

TOTAL EXPENDITURES 179,502 910,600 219,800 887,900

* $670,000 General Fund Reserve – Must be recorded as an expense by Kansas Statutes

Personnel Schedule

Positions Actual 2011

Budget 2012

Revised 2012

Budget 2013

Executive Secretary 1.00 1.00 1.00 1.00

Human Resource Manager 1.00 1.00 1.00 1.00

City Attorney (Contract) 1.00 1.00 1.00 1.00

Custodian 0.40 0.40 0.40 0.40

TOTAL FTEs 3.40 3.40 3.40 3.40

Page 28 of 131


Actual Actual Actual Budget Estimate ProposedAdministration 1-10 2009 2010 2011 2012 2012 2013

Personnel Services4101 Salaries (1) 110,115$ 119,052$ 124,048$ 123,000$ 123,000$ 125,100$ 4102 Overtime 494 169 419 500 500 5004105 Longevity 354 390 426 800 700 700

Sub-Total 110,963$ 119,611$ 124,893$ 124,300$ 124,200$ 126,300$ Contractual Services

4201 Telephone 1,458 1,352 2,007 1,800 1,800 1,8004202 Postage 0 13 0 100 100 1004206 Natural Gas 5,985 6,370 5,911 7,000 6,500 6,5004210 Education & Training 615 355 0 1,000 1,000 1,0004216 Building Insurance 7,785 7,331 9,913 10,500 10,500 10,5004218 Other Insurance 972 971 1,363 1,500 1,500 1,5004220 Membership & Subscriptions 1,673 1,700 1,628 2,000 2,000 2,0004225 Professional Services (2) 779 108 20 4,000 3,000 3,0004238 Equipment Lease (3) 1,066 1,926 2,082 2,100 2,100 2,1004245 Printing & Advertising 845 1,292 686 1,500 1,200 1,2004256 Equipment & Maintenance 552 117 0 500 500 5004260 Building & Grounds Maint 7,663 6,927 7,179 7,000 7,000 7,5004261 Neighborhood Revitalization 0 0 0 19,000 19,000 22,5004265 Other Contractual Services (4) 1,144 3,305 2,025 5,000 5,000 5,000

Sub-Total 30,535$ 31,766$ 32,814$ 63,000$ 61,200$ 65,200$ Commodities

4301 Office Supplies 1,073 1,161 852 1,500 1,300 1,3004302 Printed Material 459 167 62 500 300 3004304 Safety Equipment 917 568 1,245 1,500 1,500 1,5004309 Chamber Telephone 1,570 1,603 1,789 1,800 1,800 1,8004321 Building & Grounds Supplies 2,655 1,822 1,397 3,000 3,000 3,0004335 Other Commodities 845 168 351 1,000 1,000 1,000

Sub-Total 7,518$ 5,488$ 5,695$ 9,300$ 8,900$ 8,900$ Capital Outlay

4402 Capital Projects - Carry forward 53,085 0 0 700,000 10,000 670,0004415 Department Equipment (5) 3,224 1,236 0 3,000 2,000 2,0004420 Structures & Improvements 117 0 0 1,000 1,000 3,000

Sub-Total 56,426$ 1,236$ 0$ 704,000$ 13,000$ 675,000$ Debt Service

5025 Transfer 100,000 10,215 0 0 0 05025 Transfer to Eco Devo Fund 0 0 10,000 10,000 10,000 10,0005025 Transfer to Firework Reimb 0 0 2,500 0 2,500 2,5005025 Transfer to Electric Reserve (6) 3,600 3,600 3,600 0 0 0

Sub-Total 103,600$ 13,815$ 16,100$ 10,000$ 12,500$ 12,500$ Total Expenditures 309,042$ 171,915$ 179,502$ 910,600$ 219,800$ 887,900$

2013(1) Includes Executive Secretary, Human Resource Manager, City Attorney, City Council & City Hall Maintenance Employee(2) Includes Website support(3) Copy Machine Lease(4) Includes Fireworks Display Contribution from City(5) Misc Office Equipment(6) Transfer to Electric Reserve/Loan Payment

Page 29 of 131

2013 BUDGET

City of Augusta, KS

▐ City Clerk 1-11

Overview

This departmental budget provides for the salary of the City Clerk and the Accounting Clerk as well as the resources to support the duties of the City Clerk. The City Clerk performs responsible administrative and financial duties by maintaining and providing for proper accounting and control of all municipal, fiscal, and legal records. The City Clerk is the custodian of records and serves as the city's Freedom of Information Officer and oversees the utility billing department, meter reading, accounts receivable, payroll records, licensing, investments, and assists with oversight of the budget. A portion of the annual audit costs come out of this budget with the remainder being divided up among the utility funds. Funding for the city’s 2012 annual audit was increased to cover the cost of performing “single audits” for various federal projects for which the City received federal funding. The lease expense line item covers portions of the monthly lease costs for two copiers and the postage machine. In 2013, the funds set aside to purchase city shirts for Utility billing office employees.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 1,300 3,000 2,800 3,000

Capital Outlay 0 1,000 1,000 1,000

TOTAL EXPENDITURES 104,627 110,200 109,200 112,300 Personnel Schedule


Budget 2012

Revised 2012

Budget 2013

City Clerk 1.00 1.00 1.00 1.00

Accounting Clerk III 1.00 1.00 1.00 1.00

TOTAL FTEs 2.00 2.00 2.00 2.00

Page 30 of 131


Actual Actual Actual Budget Estimate ProposedCity Clerk 1-11 2009 2010 2011 2012 2012 2013



4201 Telephone 926 956 1,075 1,100 1,100 1,1004210 Education & Training 765 600 670 900 900 9004218 Other Insurance 756 805 893 1,000 1,000 1,0004220 Membership & Subscriptions 125 125 50 200 200 2004226 Audit Services 4,800 4,875 4,876 6,000 6,000 7,0004238 Equipment Lease (2) 3,088 3,893 4,522 4,200 4,200 4,2004245 Printing & Advertising 2,429 1,854 718 2,500 2,000 2,2004257 Office Equipment & Maintenan 2,116 649 926 1,500 1,200 1,2004265 Other Services 733 45 499 500 500 5004268 CMB Stamp Fee 225 175 175 300 300 300


4301 Office Supplies 2,037 1,355 1,252 2,000 1,800 2,0004302 Printed Material 116 447 0 300 300 3004305 Personnel Supplies 0 0 0 0 0 2004335 Other Commodities 250 62 47 700 700 500


4425 Office Equipment (3) 1,237 0 0 1,000 1,000 1,000 Sub-Total 1,237$ -$ -$ 1,000$ 1,000$ 1,000$ Total Expenditures 101,232$ 99,887$ 104,627$ 110,200$ 109,200$ 112,300$

2013(1) City Clerk & Accounting Clerk(2) Lease Postage Machine/Copiers(3) General Office Equipment/Software

Page 31 of 131

2013 BUDGET

City of Augusta, KS

▐ Inspection 1-12

Overview

This departmental budget provides the resources for the Building Inspection Department, Code Enforcement Officer, and Planning and Zoning functions. The Inspection Department administers the Neighborhood Revitalization Program and Sidewalk Replacement Program. Outside of salaries, the major expense of this departmental budget is for gasoline and publication costs for zoning and code issues. Additional funds were provided in 2013 in the Printing & Advertising line item to reflect the legal publication and notification costs to bring more major code violations before the Council for review and action.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 2,043 6,600 5,500 5,600

Capital Outlay 1,019 1,000 1,000 1,000



Budget 2012

Revised 2012

Budget 2013

Building Inspector 1.00 1.00 1.00 1.00

Code Enforcement Officer 1.00 1.00 1.00 1.00

Inspection Clerk 1.00 1.00 1.00 1.00

TOTAL FTEs 3.00 3.00 3.00 3.00

Page 32 of 131


Actual Actual Actual Budget Estimate ProposedInspection 1-12 2009 2010 2011 2012 2012 2013



4201 Telephone 1,484 1,116 1,370 1,300 1,300 1,4004210 Education & Training 585 356 0 500 500 5004215 Vehicle Insurance 720 720 558 900 700 8004218 Other Insurance 783 783 1,145 1,200 1,200 1,2004220 Membership & Subscriptions 120 168 200 200 200 2004225 Professional Services 945 361 28 1,000 1,000 1,0004229 Recording Fees 0 0 12 0 0 04245 Printing & Advertising 2,669 2,515 1,925 3,000 3,000 4,0004255 Vehicle Maintenance 978 1,393 606 1,200 1,200 1,2004257 Office Equipment & Maintenanc 0 0 425 500 500 5004258 Communications Equipment 0 0 0 100 100 1004265 Other Services 177 169 158 500 500 500


4301 Office Supplies 830 1,008 461 1,100 1,000 1,1004302 Printed Material 291 129 0 500 500 5004305 Uniforms 60 0 0 300 300 3004315 Vehicle Supplies 109 2,417 293 500 500 5004316 Equipment Supplies 36 11 44 200 200 2004317 Gasoline 1,235 1,896 1,172 3,000 2,500 2,5004335 Other Commodities 344 29 73 1,000 500 500


4425 Equipment (2) 923 231 1,019 1,000 1,000 1,000 Sub-Total 923$ 231$ 1,019$ 1,000$ 1,000$ 1,000$ Total Expenditures 110,991$ 115,259$ 116,349$ 123,400$ 117,600$ 122,600$

2013(1) Building Inspector, Full Time Code Enforcement Officer, Inspection Clerk(2) General Office Equipment

Page 33 of 131

2013 BUDGET

City of Augusta, KS

▐ Safety 1-13

Overview

This departmental budget provides the resources for the City’s Public Safety Department, including the Police Division, Fire Division, Dispatch/Communications, Police Reserve Unit, as well as support for the Fire Volunteers. Augusta’s Fire Department also serves as Rural Fire District #2 and receives reimbursement to provide this service. Augusta is one of the few remaining departments where public safety officers are trained both as firefighters and police officers. This dual training along with our volunteer department annually saves the City several hundred thousand dollars a year in expenses related to a full time fire department. The Safety budget is the largest budget outside of the utility funds, supporting 30 positions. Outside of salary costs, notable line item expenses include gasoline expenses and the $50,000 annual lease payment to Butler County for the building at 2100 N. Ohio. The Vehicles line item covers the cost of replacing one patrol car. For future budgets, the Public Safety Director has recommended that the City purchase one vehicle in odd number years and two vehicles in even number years.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Personnel Services 1,343,841 1,300,300 1,298,000 1,311,000


Commodities 54,462 63,900 63,900 66,400

Capital Outlay 58,797 62,000 58,000 45,000

TOTAL EXPENDITURES 1,582,962 1,580,700 1,565,800 1,573,200 Personnel Schedule


Budget 2011

Revised 2012

Budget 2013

Safety Officers 22.00 22.00 22.00 22.00

School Resource Officer (SRO) 1.00 1.00 1.00 1.00

Communication Officers 5.00 5.00 5.00 5.00

Clerk II 1.00 1.00 1.00 1.00

Clerk III 1.00 1.00 1.00 1.00

TOTAL FTEs 30.00 30.00 30.00 30.00

Page 34 of 131


Actual Actual Actual Budget Estimate ProposedSafety 1-13 2009 2010 2011 2012 2012 2013

Personnel Services4101 Salaries (1) 1,185,330$ 1,194,704$ 1,280,380$ 1,226,000$ 1,226,000$ 1,235,000$ 4102 Overtime 56,759 48,841 49,107 52,000 52,000 52,0004105 Longevity 19,076 12,998 14,354 22,300 20,000 24,000

Sub-Total 1,261,164$ 1,256,542$ 1,343,841$ 1,300,300$ 1,298,000$ 1,311,000$ Contractual Services

4201 Telephone 21,169 20,248 20,306 22,000 22,000 22,0004202 Postage 45 2 28 200 100 2004210 Education & Training 3,806 2,414 1,064 4,500 4,500 4,5004215 Vehicle Insurance 13,535 13,875 10,192 14,500 12,000 14,0004216 Building Insurance 97 97 122 200 200 2004217 Equipment Insurance 333 332 596 600 600 6004218 Other Insurance 6,736 14,247 11,955 14,000 13,000 13,5004220 Membership & Subscriptions 779 1,625 1,106 2,000 2,000 2,0004225 Professional Services 1,814 3,263 1,549 3,000 3,000 3,0004231 Building Lease 49,776 49,776 49,776 50,000 50,000 50,0004238 Equipment Leasing 2,821 3,201 3,254 3,500 3,500 3,5004245 Printing & Advertising 465 572 260 1,500 1,000 1,0004250 Reimburse State Accident 455 382 319 500 500 5004255 Vehicle Maintenance 2,065 2,497 1,101 3,500 3,000 3,5004256 Equipment Maintenance 2,999 2,241 160 3,000 3,000 3,0004257 Office Equipment & Maintenance 2,849 2,515 2,667 3,000 3,000 3,0004258 Communication Equipment Maint 773 1,484 1,930 2,500 2,500 2,5004260 Building & Grounds Maintenance 10,420 10,555 11,496 12,000 12,000 12,0004264 State Drivers License 60 0 0 500 500 3004265 Other Services 718 1,968 494 1,500 1,500 1,5004266 Uniform Cleaning 2,821 2,745 2,573 3,000 3,000 3,0004267 Prisoner Care 3,199 8,857 4,913 9,000 5,000 7,000


4301 Office Supplies 3,352 2,902 4,234 4,500 4,500 4,5004302 Printed Material 830 993 1,584 1,500 1,500 1,5004305 Personnel Supplies/Uniforms 5,717 6,086 2,331 5,000 5,000 5,0004310 Chemicals 0 0 0 200 200 2004311 Animal Supplies 329 466 90 500 500 5004315 Vehicle Supplies 1,816 1,583 2,209 2,500 2,500 2,5004316 Equipment Supplies 3,295 1,574 1,686 3,000 2,500 3,0004317 Gasoline 25,093 32,812 40,022 40,000 41,000 43,0004318 Diesel 0 0 0 0 0 04319 Oil & Grease 0 0 0 0 0 04320 Tires & Batteries 2,426 3,194 1,884 4,000 3,500 3,5004321 Building Supplies 312 310 48 1,000 1,000 1,0004330 Tools 0 0 0 200 200 2004335 Other Commodities 1,111 711 374 1,500 1,500 1,500


4401 Vehicles (2) 37,239 35,382 36,945 50,000 46,000 29,0004415 Department Equipment (3) 18,976 8,203 21,852 12,000 12,000 16,000

Sub-Total 56,215$ 43,585$ 58,797$ 62,000$ 58,000$ 45,000$ Total Expenditures 1,489,394$ 1,493,651$ 1,582,962$ 1,580,700$ 1,565,800$ 1,573,200$

2013(1) Includes 23 Safety Officers (1 SRO), 5 Communication Officers, 2 Clerks(2) Replace one Patrol Vehicle(3) Body Armor Grant Match, Computer Workstations, Training Ammo/Taser, Gas Detector

Page 35 of 131

2013 BUDGET

City of Augusta, KS

▐ Court 1-1350

Overview

This departmental budget provides the resources for Municipal Court. The Municipal Court adjudicates cases involving violations of City ordinances and applicable state laws and handles all paperwork and fines associated with those cases. Fees for court appointed attorneys represent the single largest line item expense. Currently the city contracts with Cami Baker to provide these services at a fixed fee per case. The Professional Services line item also covers attorney fees to represent the City in appeals to district court. Relocation of Municipal Court and the Court Clerk’s office to the Safety Building at 2100 N. Ohio has improved the efficiency of the court process.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 1,252 1,100 1,100 1,100

Capital Outlay 0 1,000 1,000 1,000



Budget 2012

Revised 2012

Budget 2013

Judge 1.00 1.00 1.00 1.00

Municipal Court Clerk 1.00 1.00 1.00 1.00

TOTAL FTEs 2.00 2.00 2.00 2.00

Page 36 of 131


Actual Actual Actual Budget Estimate ProposedCourt 1-1350 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 40,745$ 41,340$ 42,951$ 43,000$ 43,000$ 43,700$ 4102 Overtime 0 0 0 500 500 5004105 Longevity 138 174 210 300 300 300

Sub-Total 40,883$ 41,514$ 43,161$ 43,800$ 43,800$ 44,500$

Contractual Services4201 Telephone 23 0 0 100 100 1004202 Postage 0 13 0 200 200 2004210 Education & Training 0 0 100 200 200 2004218 Other Insurance 362 362 478 500 600 6004220 Membership & Subscriptions 50 0 55 200 100 1004225 Professional Services (2) 20,881 18,346 14,820 25,000 18,000 20,0004245 Printing & Advertising 0 0 80 100 100 1004256 Office Equipment & Maintenance 6 36 0 400 300 3004265 Other Services 22 0 0 300 300 300


4301 Office Supplies 750 252 1,252 800 800 8004302 Printed Material 0 0 0 200 200 2004335 Other Commodities 0 0 0 100 100 100

Sub-Total 750$ 252$ 1,252$ 1,100$ 1,100$ 1,100$ Capital Outlay

4420 Structures & Improvements 0 0 0 0 0 04425 Office Equipment 0 0 0 1,000 1,000 1,000

Sub-Total 0$ 0$ -$ 1,000$ 1,000$ 1,000$

Total Expenditures 62,978$ 60,523$ 59,945$ 72,900$ 65,800$ 68,500$

2013(1) Judge, Municipal Court Clerk(2) Court Appointed Attorneys / Attorney Fee for District Court

Page 37 of 131

2013 BUDGET

City of Augusta, KS

▐ Public Works 1-14

Overview

This departmental budget provides additional funding support for the day to day operations of the Street Department, including the majority of personnel costs. This includes 50% of the salary for the Public Works Superintendent and 1/3rd of the salary for the mechanic. This budget supplements the Special City County Highway (SCCH) fund for resources to assist with materials and supplies. Equipment has always been funded through the SCCH fund. Adjustments on some line items reflect historical spending in that line item or specific needs such as natural gas costs for the street shop facility. For 2013, the Educational and Training line item was increased to provide additional resources for departmental personnel to attend KDOT’s “Roads Scholars Training” program.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 47,567 49,800 49,400 55,600



Budget 2012

Revised 2012

Budget 2013

Public Works Superintendent 0.50 0.50 0.50 0.50

Street Foreman 1.00 1.00* 1.00* 0.00

Street Laborers 3.00 3.00 3.00 4.00

Mechanic 0.33 0.33 0.33 0.33

TOTAL FTEs 4.83 4.83 4.83 4.83 * The Street Foreman position was consolidated with the Sanitation Foreman into a Public Works Foreman position that is paid out of the Sanitation budget. There are now four (4) street laborers paid out of this departmental budget.

Page 38 of 131


Actual Actual Actual Budget Estimate ProposedPublic Works 1-14 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 127,169$ 134,696$ 133,745$ 141,000$ 135,000$ 133,000$ 4102 Overtime 4,629 4,560 4,669 3,500 3,500 4,0004105 Longevity 282 318 489 900 900 900

Sub-Total 132,079$ 139,574$ 138,904$ 145,400$ 139,400$ 137,900$

Contractual Services4201 Telephone 454 551 507 800 700 7004206 Natural Gas 4,449 6,061 6,214 5,000 5,000 5,0004210 Education & Training 986 115 650 300 1,000 1,5004215 Vehicle Insurance 4,206 4,277 4,969 5,000 5,000 5,5004216 Building Insurance 1,246 1,246 1,426 1,500 1,500 1,6004218 Other Insurance 2,135 2,105 2,993 3,000 3,000 3,0004220 Membership & Subscriptions 137 141 286 200 200 2004255 Vehicle Maintenance 991 1,092 1,766 1,500 1,500 1,5004258 Communication Equipment 1,313 627 545 600 600 6004260 Building & Grounds Maintenance 1,488 869 1,281 1,500 1,500 1,5004265 Other Services 1,541 995 1,428 1,500 1,500 1,500


4301 Office Supplies 298 395 297 300 300 3004305 Uniforms 1,622 2,569 1,161 2,000 1,600 2,5004315 Vehicle Supplies 6,509 6,022 6,440 6,500 6,500 6,5004316 Equipment Supplies 14,664 15,800 15,172 15,000 15,000 15,0004317 Gasoline 3,655 3,178 4,277 4,500 4,500 4,5004318 Diesel 6,156 9,438 10,373 10,500 10,500 10,5004319 Oil & Grease 2,342 2,934 3,669 3,500 3,500 3,5004320 Tires & Batteries 1,480 1,767 1,663 1,500 1,500 1,8004321 Building Supplies 3,544 2,402 2,619 3,000 3,000 3,0004325 Construction Material 0 0 0 0 0 5,0004330 Tools 1,757 1,574 1,802 2,000 2,000 2,0004335 Other Commodities 792 315 95 1,000 1,000 1,000

Sub-Total 42,819$ 46,392$ 47,567$ 49,800$ 49,400$ 55,600$


2013(1) 1/2 Public Works Superintendent, 4 Full Time Employees, 1/3 Mechanic

Page 39 of 131

2013 BUDGET

City of Augusta, KS

▐ Parks 1-15

Overview

This departmental budget provides for the day to day operations of the Park Department, which is responsible for maintenance and upkeep of the City’s seven parks, including the Augusta City Lake. Duties include maintaining park shelters, taking care of plantings and trees at different locations, assisting with maintenance of planters and pots in the downtown, as well as other general grounds maintenance. Mowing and weed eating are primary responsibilities that take up most of the department’s time outside of winter months. In 2013, some additional funds were provided for arborist training and pool maintenance. Equipment maintenance and fuel line items were adjusted based on historical usage. Funds were once again included to continue the annual Hustler Mower Replacement Program.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 20,791 32,400 28,500 29,600

Capital Outlay 5,281 5,200 5,900 6,000



Budget 2012

Revised 2012

Budget 2013

Parks Foreman 1.00 1.00 1.00 1.00

Parks Technicians 2.00 2.00 2.00 2.00

Seasonal Labor 1.04 1.04 1.04 1.04

TOTAL FTEs 4.04 4.04 4.04 4.04

Page 40 of 131


Actual Actual Actual Budget Estimate ProposedParks 1-15 2009 2010 2011 2012 2012 2013Personnel Services


Sub-Total 90,795$ 91,472$ 97,228$ 107,100$ 106,100$ 109,500$

Contractual Services4201 Telephone 336 502 604 700 700 7004206 Natural Gas 1,102 1,257 671 1,100 1,100 1,1004210 Education 1,220 805 826 1,000 1,000 1,5004215 Vehicle Insurance 3,658 3,654 2,607 3,000 3,000 3,0004216 Building Insurance 373 373 1,436 1,500 1,500 1,5004218 Other Insurance 1,999 1,997 1,816 2,000 2,000 2,0004220 Subscriptions & Memberships 120 0 20 500 200 2004255 Vehicle Maintenance 1,277 1,429 2,464 1,300 2,200 2,0004256 Equipment Maintenance 5,356 8,292 8,727 7,000 6,000 8,0004258 Communication Equipment 0 0 0 100 100 1004260 Grounds Maintenance 5,858 4,457 4,227 5,000 5,000 5,0004265 Other Services 3,581 1,385 1,678 2,000 2,000 2,000


4301 Office Supplies 575 182 55 500 400 4004305 Personnel Supplies 856 349 772 1,000 1,000 1,1004310 Chemicals 265 1,035 980 1,500 1,200 1,2004315 Vehicle Supplies 121 96 116 300 300 3004316 Equipment & Supplies 1,204 3,748 3,000 4,000 4,000 4,0004317 Fuel 7,728 12,378 10,170 16,000 13,000 14,0004319 Oil & Grease 105 277 467 500 500 5004320 Tires & Batteries 1,783 2,267 1,224 2,500 2,000 2,0004321 Building & Grounds 4,321 3,379 3,259 4,500 4,500 4,5004330 Tools 593 292 526 600 600 6004335 Other 0 60 219 1,000 1,000 1,000


4415 Departmental Equipment (2) 5,000 5,168 5,281 5,200 5,900 6,0004420 Structures 0 0 0 0 0 0

Sub-Total 5,000$ 5,168$ 5,281$ 5,200$ 5,900$ 6,000$


2013(1) Superintendent, 2 Utility Workers, 4 Summer PT(2) Hustler Mower Replacement Program

Page 41 of 131

2013 BUDGET

City of Augusta, KS

▐ Santa Fe Lake 1-16

Overview

This departmental budget provides for the day to day operations for Santa Fe Lake, a regional park providing outdoor recreational opportunities such as fishing, camping, hiking, and boating to thousands of visitors each year. The lake caretaker is the primary employee and resides on the grounds in a house provided by the City. Funds are provided for several part-time employees to assist with taking permits and maintaining the grounds. Funds in the Structure and Improvements line item are used primarily to maintain the roads, camp grounds, shelters, and the caretaker’s home. The lake was completely dry during the summer of 2011 but recovered after winter rains. Nonetheless, activity levels at the lake have not returned to pre-drought levels primarily because of the prohibition on fishing. Replacement of fish in the lake has been identified as a priority for 2013.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 7,935 12,300 11,800 11,900

Capital Outlay 16,937 12,000 12,000 12,000



Budget 2012

Revised 2012

Budget 2013

Caretaker 1.00 1.00 1.00 1.00

Seasonal Labor 1.17 1.17 1.17 1.17

TOTAL FTEs 2.17 2.17 2.17 2.17

Page 42 of 131


Actual Actual Actual Budget Estimate ProposedSanta Fe Lake 1-16 2009 2010 2011 2012 2012 2013Personnel Services


Sub-Total 50,062$ 51,678$ 46,544$ 56,300$ 48,300$ 57,300$

Contractual Services4201 Telephone 1,125 1,173 1,199 1,200 1,200 1,2004205 Electricity 8,820 11,790 7,152 10,000 8,500 9,0004206 Natural Gas 1,264 832 1,394 1,100 1,100 1,1004210 Education 195 0 0 200 200 2004215 Vehicle Insurance 270 271 438 600 900 9004216 Building Insurance 68 68 372 600 600 1,0004218 Other Insurance 520 541 662 1,000 1,000 1,0004238 Equipment Lease 1,981 0 0 0 0 04245 Printing & Advertising 640 599 1,116 2,000 1,500 1,5004255 Vehicle Maintenance 7,715 287 5 500 500 5004260 Building & Grounds Maintenance 798 7,606 6,556 7,500 7,500 7,5004265 Other Services 575 167 964 1,500 1,500 1,5004273 Property Taxes 67 279 288 400 400 400


4301 Office Supplies 0 41 113 200 200 2004310 Chemicals 645 120 107 600 600 6004315 Vehicle Supplies 197 195 453 300 500 5004316 Equipment Supplies 2,386 581 699 1,200 1,000 1,1004317 Gasoline 3,221 2,051 2,999 4,500 4,000 4,0004320 Tires/Batteries 0 462 1,074 400 400 4004321 Building Supplies 5,517 912 2,043 4,500 4,500 4,5004335 Other Commodities 829 1,111 446 600 600 600


4415 Departmental Equipment (2) 4,048 3,240 10,315 2,000 2,000 2,0004420 Structures & Improvements (3) 7,832 6,623 6,622 10,000 10,000 10,000

Sub-Total 11,880$ 9,862$ 16,937$ 12,000$ 12,000$ 12,000$


2013(1) Caretaker & Part-time Summer Help(2) Misc Dept Equipment(3) Road Repair Materials / General Grounds Maintenance / Fish Restocking

Page 43 of 131

2013 BUDGET

City of Augusta, KS

▐ Swimming Pool 1-17

Overview

This departmental budget provides for the day to day operations of the Augusta Municipal Swimming Pool. The swimming pool serves between 11,000 and 15,000 visitors annually and is an important quality of life amenity for the community. The largest expenses are wages for pool employees and chemicals for treating the water. Funds are included in the budget each year to pay for lifeguard certification as well as CPR and first aid training; the City has also provided training for proper methods for giving swimming lessons. Uniforms for lifeguards are also funded out of this budget. In 2013, funds have been provided for additional repairs to the pool guttering that was unable to be completed in 2012 as well as for a new pool vacuum.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 18,813 17,300 16,700 17,900

Capital Outlay 3,327 4,000 6,000 6,500



Budget 2012

Revised 2012

Budget 2013

Pool Manager 0.29 0.29 0.29 0.29

Assistant Pool Manager 0.29 0.29 0.29 0.29

Lifeguards 3.54 3.54 3.54 3.54

TOTAL FTEs 4.12 4.12 4.12 4.12

Page 44 of 131


Actual Actual Actual Budget Estimate ProposedSwimming Pool 1-17 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 52,941$ 56,332$ 58,095$ 64,500$ 60,000$ 64,000$ 4102 Overtime 2,243 435 458 1,000 500 500

Sub-Total 55,185$ 56,767$ 58,552$ 65,500$ 60,500$ 64,500$

Contractual Services4201 Telephone 280 273 296 300 300 3004210 Education & Training 3,110 2,357 1,990 2,000 2,000 2,0004216 Building Insurance 1,603 1,601 1,565 1,800 1,500 1,8004218 Other Insurance 2,906 2,903 3,748 4,000 4,000 4,0004245 Printing & Advertising 746 122 286 700 500 5004260 Building & Grounds Maintenance 3,544 601 2,421 3,500 3,500 3,5004265 Other Services 314 0 (0) 500 500 500


4301 Office Supplies 475 214 112 200 200 2004305 Personnel Supplies (Swimsuits) 1,266 1,101 811 1,600 1,000 1,2004310 Chemicals 13,307 9,480 15,509 12,000 12,000 13,0004316 Equipment Supplies 2,364 1,044 1,659 2,000 2,000 2,0004321 Building Supplies 1,710 789 722 1,000 1,000 1,0004334 Concessions 0 0 0 0 0 04335 Other Commodities 92 277 0 500 500 500


4415 Departmental Equipment (2) 3,207 842 3,327 2,000 3,000 3,5004420 Structures & Improvements (3) 984 5,049 0 2,000 3,000 3,000

Sub-Total 4,190$ 5,891$ 3,327$ 4,000$ 6,000$ 6,500$


2013(1) 25 Employees(2) Misc Equipment / Pool Vacuum(3) Gutter Repairs

Page 45 of 131

2013 BUDGET

City of Augusta, KS

▐ Animal Control 1-18

Overview

This departmental budget provides resources to support the animal control officer and his vehicle. The animal control officers is responsible for patrolling the city, picking up animals at large, and investigating violations of City Ordinances related to animals. This budget also funds the monthly charges for housing strays or animals picked up by the City and brought to the Augusta Animal Clinic. The contract with the animal clinic provides for a specified number of cages to house animals and provide basic care for the animals until they are either released to the owner, adopted, or euthanized. The City gets credit towards the monthly base charge when reimbursed for animal maintenance costs from owners or through adoptions. The City also pays the costs to maintain and operate the incinerator.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 165 3,700 2,700 3,200

Capital Outlay 0 1,000 500 500



Budget 2012

Revised 2012

Budget 2013

Animal Control Officer 1.00 1.00 1.00 1.00

TOTAL FTEs 1.00 1.00 1.00 1.00

Page 46 of 131


Actual Actual Actual Budget Estimate ProposedAnimal Control 1-18 2009 2010 2011 2012 2012 2013Personnel Services


Sub-Total 23,520$ 28,358$ 24,843$ 25,100$ 24,600$ 25,200$

Contractual Services4210 Education & Training 100 0 0 100 1,000 1004215 Vehicle Insurance 373 373 432 500 500 5004218 Other Insurance 75 73 433 500 500 5004225 Animal Care (2) 34,338 34,387 37,793 38,000 38,000 38,0004255 Vehicle Maintenance 415 224 0 500 500 5004256 Equipment Maintenance 1,000 0 0 1,000 1,000 1,0004265 Other Services 100 0 0 100 100 100


4305 Uniforms/Cleaning 200 0 0 200 200 2004315 Vehicle Supplies 20 200 0 200 200 2004317 Gasoline 616 0 165 3,000 2,000 2,5004335 Other Commodities 323 307 0 300 300 300

Sub-Total 1,159$ 507$ 165$ 3,700$ 2,700$ 3,200$ Capital Outlay

4415 Department Equipment 1,000 0 0 1,000 500 500

Sub-Total 1,000$ 0$ -$ 1,000$ 500$ 500$


2013(1) Animal Control Officer(2) Contract with Augusta Animal Clinic/Natural Gas for Inc.

Page 47 of 131

2013 BUDGET

City of Augusta, KS

▐ Cemetery 1-19

Overview

This departmental budget provides for the day to day operations of the Elmwood Cemetery located at 501 E. 12th. Revenue sources for the cemetery come from the sale of lots (half to the General Fund and half to the Cemetery Endowment) and the charges for burial assistance. These revenues do not cover the full cost to operate the cemetery; the balance is subsidized by the General Fund. Funds were provided in 2011 for the annual mower replacement program, and this funding continues in the 2012 budget. Future capital projects for the Cemetery include completing the last section of the road to 12th Street, constructing sidewalks along 12th Street to help connect Custer Lane to Ohio Street, tree replacement and landscaping. The city will need to be thinking about future property for cemetery space as all available lots will likely be sold in the next decade.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 493 9,500 9,500 9,500

Capital Outlay 4,099 5,000 4,100 5,000



Budget 2012

Revised 2012

Budget 2013

Cemetery Sexton 1.00 1.00 1.00 1.00

Cemetery Laborer 1.00 1.00 1.00 1.00

Seasonal Labor 0.23 0.23 0.23 0.23

TOTAL FTEs 2.23 2.23 2.23 2.23

Page 48 of 131


Actual Actual Actual Budget Estimate ProposedCemetery 1-19 2009 2010 2011 2012 2012 2013Personnel Services


Sub-Total 53,585$ 58,307$ 60,554$ 60,800$ 60,800$ 61,800$

Contractual Services4201 Telephone 365 401 311 500 500 5004210 Education 0 0 0 0 0 04215 Vehicle Insurance 592 592 569 600 700 7004216 Building Insurance 592 592 490 700 700 7004218 Other Insurance 909 909 867 1,000 1,000 1,0004255 Vehicle Maintenance 164 0 14 200 200 2004260 Building & Grounds Maintenance 1,024 675 1,404 2,000 1,500 2,0004265 Other Services 1,745 851 1,860 2,000 2,000 2,000


4301 Office Supplies 94 72 167 200 200 2004315 Vehicle Supplies 55 33 134 200 200 2004316 Equipment Supplies 2,667 2,198 1,906 3,000 3,000 3,0004317 Gasoline 2,630 2,862 3,413 3,500 3,500 3,5004321 Building & Grounds Supplies 1,090 2,051 1,252 2,000 2,000 2,0004335 Other Commodities 373 261 493 600 600 600


4415 Departmental Equipment (2) 5,200 4,234 4,099 5,000 4,100 5,000

Sub-Total 5,200$ 4,234$ 4,099$ 5,000$ 4,100$ 5,000$


2013(1) Cemetery Sexton, 1 Full Time Employee, & 1 Summer Employee(2) Hustler Mower Replacement

Page 49 of 131

2013 BUDGET

City of Augusta, KS

▐ Volunteer Fire 1-21

Overview

This budget provides funding for the annual appreciation dinner and equipment purchases for the Volunteer Fire Department. The Augusta Department of Safety is privileged to have the support of over 30 volunteer firefighters. The volunteers supplement the paid staff and respond to fire related emergencies at all times of the day/night. Augusta has a great volunteer department and the return on this small investment cannot be measured.

Expenditures Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Page 50 of 131


Actual Actual Actual Budget Estimate ProposedVolunteer Fire 1-21 2009 2010 2011 2012 2012 2012Personnel Services

4275 Volunteer Fire 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$

Sub-Total 3,500$ 3,500$ 3,500$ 3,500$ 3,500$ 3,500$


Page 51 of 131

2013 BUDGET

City of Augusta, KS

▐ Sales Tax 1-24

Overview

State statute requires sales tax revenue to be deposited in the General Fund. This departmental budget provides for transfers to the Sales Tax Fund and the Capital Improvement Fund. By the enacting ordinance for the City’s 1 cent local sales tax, sales tax revenue is divided up between street repair and maintenance (50%), capital improvement projects (20%); property tax relief (20%), and support the General Fund (10%).

Expenditures Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Capital Outlay 714,888 588,000 588,000 630,000


Page 52 of 131


Actual Actual Actual Budget Estimate ProposedSales Tax 1-24 2009 2010 2011 2012 2012 2013Capital Outlay

5025 Transfer to Street Sales Tax 525,007$ 534,658$ 510,635$ 420,000$ 420,000$ 450,000$ 5025 Transfer to Capital Improvement 210,003$ 213,863$ 204,254$ 168,000$ 168,000$ 180,000$

Sub-Total 735,010$ 748,521$ 714,888$ 588,000$ 588,000$ 630,000$


2013(1) $450,000 to Street Sales Tax

$180,000 to Capital Improvement Fund

Page 53 of 131

2013 BUDGET

City of Augusta, KS

▐ Airport 1-27

Overview

This departmental budget covers the day to day operations of the Augusta Municipal Airport, located at 4800 W. Beech Drive. The Augusta Municipal Airport is a general aviation reliever for Wichita Mid-Continent Airport and is part of the federal NPIAS airport system. The airport has approximately 90 based aircraft and is home to several aviation businesses. Revenue sources for the airport come from tenant lease payments, aviation fuel sales, airport services, federal and state grant funding, and the general fund. The 2013 budget has been reduced by adjusting staffing levels and hours of operations.


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 30,209 31,000 36,200 49,100

Capital Outlay 2,549 5,000 5,000 4,000



Budget 2012

Revised 2012

Budget 2013

Airport Manager 1.00 1.00 1.00 1.00

Customer Service Rep. - - 0.70 0.70

Bookkeeper 0.60 0.60 - -

Receptionist 0.40 0.40 - -

Line Technician 2.50 2.15 2.15 2.15

TOTAL FTEs 4.50 4.15 3.95 3.95

Page 54 of 131


Actual Actual Actual Budget Estimate ProposedAirport 1-27 2009 2010 2011 2012 2012 2013Personnel Services


Sub-Total 130,112$ 118,424$ 118,570$ 127,700$ 112,200$ 114,200$

Contractual Services4201 Telephone 3,685 3,362 3,665 4,000 4,000 4,0004205 Electricity 11,824 11,700 12,797 13,000 12,000 13,0004206 Natural Gas 11,824 9,330 16,828 18,000 15,000 15,0004207 Water 1,223 1,328 2,059 1,500 2,000 2,0004210 Training & Education 347 283 621 1,000 1,000 1,0004215 Vehicle Insurance 1,506 1,534 1,043 1,700 1,500 1,6004216 Building Insurance 8,840 8,829 8,247 10,000 9,000 10,0004218 Liability Insurance 10,842 11,364 10,994 11,000 6,000 8,0004220 Membership & Subscriptions 410 410 275 500 500 5004225 Professional Fees 380 704 1,885 1,500 1,500 1,5004232 Other Rental 310 391 0 500 500 5004238 Equipment Lease 0 0 0 2,000 2,000 5,5004245 Printing & Advertising 847 304 720 1,000 1,000 1,0004255 Vehicle Maintenance 352 466 469 1,000 1,000 1,0004256 Equipment Maintenance 1,352 1,227 2,399 3,000 3,000 3,0004260 Building & Grounds Maintenance 4,965 17,868 9,379 15,000 17,000 10,0004265 Other Services 421 105 2,312 1,000 1,000 1,0004266 Uniforms/Cleaning 2,458 2,324 2,523 3,000 3,000 3,0004269 Sales Taxes 384 709 1,201 2,000 2,000 2,0004273 Property Taxes 16,421 14,709 14,757 16,000 16,000 16,000


4301 Office Supplies 1,276 1,155 1,525 1,200 1,300 1,2004302 Printed Material 613 562 358 1,100 1,000 1,0004310 Chemicals 113 70 165 500 700 7004315 Vehicle Supplies 862 850 358 1,000 1,000 1,0004316 Equipment Supplies 1,087 4,297 601 4,000 3,500 3,5004317 Aviation Fuel 3,869 8,480 17,354 9,000 15,000 20,0004318 Diesel/Gasoline 3,467 4,749 5,833 4,000 5,000 5,0004319 Oil/Grease 1,167 1,034 942 1,500 1,500 1,5004320 Tires/Batteries 1,371 172 702 1,500 1,000 1,0004321 Building & Grounds Supplies 4,824 3,621 2,066 6,000 5,000 13,0004330 Tools 775 789 143 700 700 7004335 Other Commodities 365 134 160 500 500 500


4420 Structure & Improvements (2) 0 3,285 1,241 2,500 2,500 3,0004415 Departmental Equipment (3) 3,000 12,188 994 2,500 2,500 1,0005025 Transfer to A/P Remodel 0 0 119 0 0 05025 Transfer to Fly In Fund 0 0 196 0 0 0

Sub-Total 3,000$ 15,473$ 2,549$ 5,000$ 5,000$ 4,000$


Grand Total General Fund Expenditures 3,698,540$ 3,600,918$ 3,685,943$ 4,405,300$ 3,640,600$ 4,414,700$

2013(1) Airport Manager, PT Clerk/Receptionist, FT Line Tech, 3 PT Line Techs(2) Misc Material / Improvements(3) General Departmental Equipment

Page 55 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 2 - Library

Overview

This fund budget is one of five property tax supported funds for the City of Augusta, and one of two that provides funding to support the operation of Augusta Public Library. By state statute, the Augusta Public Library functions with a separate board appointed by the City Council. The library board appoints the library director and staff to manage the daily operations of the library. Revenue consists of a dedicated mill levy approved by the City Council as part of the annual budget process. In addition, the City does provide in-kind services such as mowing and snow removal as well as an annual utility credit. For 2013, the Council authorized a transfer of $3,400 from the Electric Fund to maintain current funding levels and help offset anticipated tax delinquencies.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Ad Valorem Tax 185,676 196,500 185,000 196,500

Motor Vehicle Tax 31,852 30,800 29,000 32,700

Delinquent Tax 7,075 5,000 6,000 6,000

Interest 655 500 430 0

Transfer from Electric 0 3,400 3,400 3,400

TOTAL REVENUES 225,258 236,200 223,830 238,600

Revenue Forward 3,617 - 1,970 0

TOTAL RESOURCES 228,875 236,200 225,800 238,600 Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Page 56 of 131

City of Augusta2013 BudgetLibrary

Actual Actual Actual Budget Estimate ProposedFund 2 2009 2010 2011 2012 2012 2013Revenue:

3111 Ad Valorem Tax 186,285$ 184,182$ 185,676$ 196,500$ 185,000$ 196,500$ 3114 Motor Vehicle Tax 34,931 32,521 31,852 30,800 29,000 32,7003115 M & E Reimbursement 1,053 0 0 0 0 03150 Delinquent Tax 5,164 7,629 7,075 5,000 6,000 6,0003510 Interest 2,500 3,436 655 500 430 03545 Transfer from Electric 0 0 0 3,400 3,400 3,400

Sub-Total 229,932$ 227,767$ 225,258$ 236,200$ 223,830$ 238,600$ 3001 Revenue Forward 11,300 5,033 3,617 0 1,970 0

Resources Available 241,232$ 232,800$ 228,875$ 236,200$ 225,800$ 238,600$

Total Expenditures 236,200$ 229,183$ 226,905$ 236,200$ 225,800$ 238,600$ Balance Remaining 5,033$ 3,617$ 1,970$ -$ -$ -$ Auditor's Adjustment

Final Balance Remaining 5,033$ 3,617$ 1,970$ -$ -$ -$

Expenditures: 2-29Contractual Services

4208 Appropriation 236,200 229,183 226,905 236,200 225,800 238,600Total Expenditures 236,200$ 229,183$ 226,905$ 236,200$ 225,800$ 238,600$

Page 57 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 4 – Special Alcohol

Overview

The revenue source for the Special Alcohol fund comes from alcohol liquor taxes from the State of Kansas. This fund receives 1/3 of each quarterly distribution from the State. Uses for these funds are restricted by statute and must pertain to alcohol and drug education, prevention, treatment and intervention. Each fall the City solicits grant applications from local social service agencies whose services or programs meet the criteria set by statute. The Council’s Insurance Committee assists staff with reviewing the applications and makes a recommendation to the Council for consideration each fall. The second primary budget expenditure for this fund it the support of the City’s DARE program in our public schools.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Liquor Tax 11,415 10,000 9,986 10,000

Interest - - - -

TOTAL REVENUES 11,415 10,000 9,986 10,000

Revenue Forward 59,293 55,000 64,914 58,900


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Commodities 5,794 16,000 16,000 18,000


Page 58 of 131

City of Augusta2013 BudgetSpecial Alcohol


3315 Liquor Tax 13,634$ 17,243$ 11,415$ 10,000$ 9,986$ 10,000$ 3510 Interest -$ -$ -$ -$ -$ -$

Sub-Total 13,634$ 17,243$ 11,415$ 10,000$ 9,986$ 10,000$ 3001 Revenue Forward 38,180 48,755 59,293 55,000 64,914 58,900



Balance Remaining 48,755$ 59,293$ 64,914$ 49,000$ 58,900$ 50,900$ Auditors' Adjustment

Final Balance Remaining 48,755$ 59,293$ 64,914$ 49,000$ 58,900$ 50,900$

Expenditures: 4-31Commodities

4210 Education & Training (1) 259 0 0 1,000 1,000 1,0004302 Program Materials (1) 0 161 294 1,000 1,000 1,0004335 Other Commodities (2) 2,800 6,543 5,500 14,000 14,000 16,000

Sub-Total 3,059$ 6,704$ 5,794$ 16,000$ 16,000$ 18,000$


2013(1) DARE Program(2) Grant Funds to Social Service Agencies for Alcohol/Drug Education, Intervention and Prevention

Page 59 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 5 – Convention & Tourism Committee

Overview

This fund supports the expenditures of the Convention and Tourism Committee. The revenue source for this fund is the Transient Guest Tax (currently 5%) charged for each room at the two local motels. Primary expenditures for this fund include the annual contract with the Chamber of Commerce to provide the administrative support for this program. This includes oversight of the day to day operations and administrative support for the committee, representation at area and regional tourism groups, working with local organizations and groups on tourism events, processing grant applications, responding to inquiries about Augusta attractions, and other administrative responsibilities. In 2013, funding is once again provided for grants and for reprinting brochures and advertising in area and regional tourism guides.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Guest Tax 13,744 10,000 9,205 9,000

TOTAL REVENUES 13,744 10,000 9,205 9,000

Revenue Forward 27,648 21,100 30,795 26,200


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013


Commodities 1,666 2,600 2,600 2,600

Debt Service 1,500 - - -


Page 60 of 131

City of Augusta2013 BudgetConvention & Tourism


3316 Guest Tax 14,417 14,457 13,744 10,000 9,205 9,000 Sub-Total 14,417$ 14,457$ 13,744$ 10,000$ 9,205$ 9,000$

3001 Revenue Forward 18,815 22,460 27,648 21,100 30,795 26,200




Expenditures: 5-32

Contractual Services4201 Telephone 100 75 0 100 100 1004202 Postage 98 140 0 200 200 2004210 Education & Training 174 0 150 500 500 5004212 Mileage 0 325 60 300 300 3004218 Insurance 0 0 0 100 100 1004220 Membership & Subscriptions 650 440 680 1,000 1,000 1,0004225 Professional Services (1) 4,000 4,000 2,000 4,500 3,000 3,5004245 Printing/Advertising 1,068 606 1,069 2,500 2,000 2,0004265 Other Contractual Services (2) 2,250 2,812 3,473 4,000 4,000 4,000

Sub-Total 8,340$ 8,398$ 7,432$ 13,200$ 11,200$ 11,700$

Commodities4301 Office Supplies 0 88 54 100 100 1004302 Printed Material 1,012 543 950 1,000 1,000 1,0004316 Equipment Supplies 167 16 0 500 500 5004335 Other Commodities 1,253 224 661 1,000 1,000 1,000

Sub-Total 2,433$ 871$ 1,666$ 2,600$ 2,600$ 2,600$

Debt Service5025 Transfer To NRP Marketing Fund 0 0 1,500 0 0 0

Sub-Total -$ -$ 1,500$ -$ -$ -$ Total Expenditures 10,772$ 9,269$ 10,598$ 15,800$ 13,800$ 14,300$

2013(1) Includes Chamber Agreement(2) Grants

Page 61 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 6 – Special Parks

Overview

The purpose of this fund is to provide resources to assist with the purchase of materials and supplies, major equipment, and capital outlay for the City’s Park Department. Past capital purchases include the new playground at Bill Reed Park and a new Holland Tractor. The two primary sources of revenue include 1/3 of the alcohol liquor tax distributions from the state and the Electric Fund. For 2013, funds have been included to install two permanent benches at Brown Park and extend the sidewalk to the playground area and the basketball court. Funds have also been included for the replacement of the Park Departments 14’ dump bed truck and to assist with restocking fish at Santa Fe Lake.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Alcohol Liquor Tax 11,415 10,000 10,000 10,000

Donations 400 - 500 500

Miscellaneous 292 - 100 100

Grant - - 2,500 0

Interest 646 500 478 500

Building Rent (Stage) 1,327 100 3,500 1,000

Transfer from Electric 27,000 18,100 18,100 18,100

Refund of Expenditures 0 1,000 6,000 1,000

TOTAL REVENUES 41,079 29,700 41,578 31,200

Revenue Forward 151,484 159,900 176,522 173,100


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Commodities 16,040 45,000 45,000 85,000


Page 62 of 131

City of Augusta2013 BudgetSpecial Parks


3315 Alcohol Liquor Tax 13,634$ 17,243$ 11,415$ 10,000$ 10,000$ 10,000$ 3466 Donations - Santa Fe Lake 0 1,000 0 0 0 03467 Donations 350 15,058 400 0 500 5003480 Miscellaneous 333 200 292 0 100 1003505 Grant 0 0 0 0 2,500 03510 Interest 1,993 2,537 646 500 478 5003519 Building Rent (Stage) 1,124 3,051 1,327 100 3,500 1,000 3534 Sale of Property 0 0 0 0 400 03545 Transfer from Electric 12,000 12,000 27,000 18,100 18,100 18,100 3545 Transfer from City Dump Project 0 0 0 0 0 03550 Refund of Expenditures 41,521 19,395 0 1,000 6,000 1,000




Balance Remaining 162,566$ 151,483$ 176,522$ 144,600$ 173,100$ 119,300$ Auditor's Adjustment


Expenditures: 6-33

Commodities4260 Building & Grounds Maintenance (1) 4,041 4,634 4,419 5,000 5,000 5,0004321 Building & Grounds Supply (1) 6,864 8,448 7,234 10,000 10,000 10,0004335 Other Commodities (2) 3,400 4,060 2,315 5,000 5,000 5,0004336 Santa Fe Lake (3) 0 0 0 0 5,0004420 Structures/Improvements (4) 0 15,719 929 18,000 22,000 5,0004425 Department Equipment (5) 1,591 33,446 1,144 2,000 2,000 55,0004435 Declaired Disaster Repairs 0 15,259 0 5,000 1,000 0

Sub-Total 15,895$ 81,565$ 16,040$ 45,000$ 45,000$ 85,000$


2013(1) Includes funds for Play Park maintenance(2) Includes funds for replacement trees in parks(3) SFL Fish Restocking(4) Brown Park Benches, Brown Park Sidewalk(5) Utility Dump Truck Replacement, Misc Equipment

Page 63 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 8 – Library Employee Benefit

Overview

The Library Employee Benefit fund is one of two funds that support the Augusta Public Library. This fund budget assist with employee benefit costs, including Social Security, KPERS, and Health Insurance. This is the smallest of the five tax supported funds. For 2013, the Council authorized a transfer of $2,400 from the Electric Fund to maintain current funding levels.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Ad Valorem Tax 31,916 33,800 31,800 33,800


Delinquent Tax 1,189 1,000 1,000 1,000

Transfer from Electric 0 2,400 2,400 2,400

TOTAL REVENUES 38,581 42,600 40,300 42,800

Revenue Forward 2,000 - 1,000 0


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Commodities 39,581 42,600 41,300 42,800


Page 64 of 131

City of Augusta2013 BudgetLibrary Employee Benefit


3111 Ad Valorem Tax 32,041$ 31,663$ 31,916$ 33,800$ 31,800$ 33,800$ 3114 Motor Vehicle Tax 6,002 5,594 5,476 5,400 5,100 5,600 3115 M & E Reimbursement 181 - - - - - 3150 Delinquent Tax 877 1,312 1,189 1,000 1,000 1,000 3510 Interest 1,229 1,000 - - - - 3545 Transfer from Electric 0 0 0 2,400 2,400 2,400

Sub-Total 40,329$ 39,568$ 38,581$ 42,600$ 40,300$ 42,800$ 3001 Revenue Forward 6,007 3,736 2,000 0 1,000 0



Final Balance Remaining 3,736$ 2,000$ 1,000$ -$ -$ -$


4208 Appropriation 42,600 41,303 39,581 42,600 41,300 42,800Total Expenditures 42,600$ 41,303$ 39,581$ 42,600$ 41,300$ 42,800$

Page 65 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 9 –Employee Benefit

Overview

The employee benefit fund is one of five tax supported funds. This fund provides resources to cover the benefits (i.e. Social Security, KPERS, Unemployment Insurance, Workers Comp Insurance, and Health Insurance) for employees whose salaries are paid out of the General Fund. The KPERS employer contribution rate will increase from 8.24% to 8.94% on January 1, 2013. Worker’s comp costs should remain relatively flat as our experience modification continues to level off as a result of several years of strong emphasis on employee safety in the workplace. The City Council voted to renew the city’s health insurance plan with BlueCross BlueShield of Kansas, which increased about five (5) percent. Employee’s health insurance plans did not change, but employee contributions were increased. Employee contributions will need to continue to increase in future years as health insurance costs rise.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Ad Valorem Tax 586,320 715,600 673,000 715,600


Delinquent Tax 21,281 15,000 15,000 15,000 COPS Fast Grant & USD 402 Reimbursement 9,944 11,000 12,000 12,000

Interest on Idle Funds 7,609 1,000 727 -

Insurance Dividend 3,000 - 3,000 -


Refund of Expenditures 6,489 - 4,000 -

TOTAL REVENUES 793,847 901,300 860,627 932,000

Revenue Forward 152,134 56,900 92,973 59,600

TOTAL RESOURCES 945,981 958,200 953,600 991,600 Expenditure Summary 9-36

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Page 66 of 131

City of Augusta2013 BudgetEmployee Benefit


3111 Ad Valorem Tax 545,282$ 565,922$ 586,320$ 715,600$ 673,000$ 715,600$ 3114 Motor Vehicle Tax 103,825 95,282 97,704 97,200 91,400 119,400 3115 M & E Reimbursement 3,082 - - - - - 3150 Delinquent Tax 15,481 22,831 21,281 15,000 15,000 15,000 3504 COPS Fast Grant & USD 402 Reimb. 15,187 12,666 9,944 11,000 12,000 12,0003510 Interest on Idle Funds 9,856 6,685 7,609 1,000 727 03512 Insurance Dividend 3,000 2,000 3,000 0 3,000 03545 Transfer from Electric 46,500 46,500 61,500 61,500 61,500 70,0003545 Transfer from Wastewater 5,000 0 0 0 0 03550 Refund of Expenditures 6,507 8,288 6,489 0 4,000 0


Resources Available 1,030,316$ 977,943$ 945,981$ 958,200$ 953,600$ 991,600$


Balance Remaining 217,770$ 152,132$ 92,973$ -$ 59,600$ -$ Auditors' Expense Adjustment

Final Balance Remaining 217,770$ 152,134$ 92,973$ -$ 59,600$ -$

Expenditures: 9-36

Personnel Services4110 FICA 162,775 163,936 171,836 172,000 169,000 171,7004112 KPERS 111,088 140,181 154,418 173,400 170,700 186,1004114 Worker's Comp 96,107 80,922 65,829 68,000 52,000 59,0004115 Wellness Program 0 0 0 0 0 9,0004116 FUTA 2,157 2,154 3,906 6,800 6,800 6,8004117 HRA 0 1,127 13,120 20,000 15,000 15,0004118 Health Care 440,419 437,491 443,898 518,000 480,500 544,000

Sub-Total 812,545$ 825,810$ 853,007$ 958,200$ 894,000$ 991,600$


Page 67 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 11 – Cemetery Endowment

Overview

The revenue source for this fund comes from 50% of the fees generated from the sale of cemetery lots. Per statute, only the interest generated from the investment of the endowment principal can be used annually without the passage of a Resolution from the Governing Body. Usually a small amount of funds are budgeted to assist the cemetery departmental budget if needed. The endowment principal can be used to assist with improvements, repairs and related needs of the Cemetery. In the not too distant future, the City will need to explore the purchase of additional property for future cemetery space. The current area can provide a minimum of 7 to 10 more years of space. Another capital project that needs to be considered is the extension of cemetery road to connect to 12th Street on the west side of the memorial garden.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Interest 290 - 273 -

Interest Income 17 - - -

Endowment 5,550 7,000 7,000 7,000

TOTAL REVENUES 5,857 7,000 7,273 7,000

Revenue Forward 84,870 91,400 89,727 80,500


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Page 68 of 131

City of Augusta2013 BudgetCemetery Endowment


3510 Interest 1,336 748 290 0 273 03511 Interest Income 10 22 17 0 0 03561 Endowment 8,400 11,550 5,550 7,000 7,000 7,000



Total Expenditures 8,075$ -$ 1,000$ 16,500$ 16,500$ 1,500$

Balance Remaining 72,549$ 84,870$ 89,727$ 81,900$ 80,500$ 86,000$ Auditors' Expense Adjustment


Expenditures: 11-38

Contractual Service4260 Building & Grounds Maintenance (1) 36 0 0 1,000 1,000 1,0004265 Other Services (Memorials) (2) 0 0 0 500 500 5004425 Equipment 0 0 0 15,000 15,000 04420 Structure & Improvements 8,039 0 1,000 0 0 0

Sub-Total 8,075$ -$ 1,000$ 16,500$ 16,500$ 1,500$

Total Expenditures 8,075$ -$ 1,000$ 16,500$ 16,500$ 1,500$

2013(1) General Maintenance(2) Memorials

Page 69 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 12 – Street Sales Tax

Overview

This fund budget provides for the annual street sales tax projects as well as support local match for various KDOT projects. Fifty percent of all city sales tax revenue is transferred from the general fund into this fund. Cash carryover has been allowed to build in anticipation of several large projects that have been in the works for multiple years. In addition to the 2013 street sales tax projects, funding has also been included for the Kelly/Ohio intersection project and the South Ohio Street project (engineering and design to begin in 2013).

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Transfer from General Fund 510,635 420,000 420,000 450,000

Refund of Expenditures - - 491 -

TOTAL REVENUES 510,635 420,000 420,491 450,000

Revenue Forward 436,063 481,100 553,509 255,000


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Page 70 of 131

City of Augusta2013 BudgetStreet Sales Tax


3545 Transfer from General Fund 525,007$ 534,658$ 510,635$ 420,000$ 420,000$ 450,000$ 3550 Refund of Expenditures 0 0 0 0 491 0






Expenditures: 12-39

Contractual Service4223 Engineering Fee 39,595 54,348 44,664 40,000 40,000 35,0004224 Construction 283,594 304,455 298,524 400,000 402,000 405,0004233 Inspection 0 0 0 12,000 12,000 10,0005025 Interfund Transfer 0 0 0 0 0 05025 Transfer to Osage Sewer Bypass 50,000 0 0 0 0 05025 Transfer to 7th Street ARRA 30,000 0 0 0 0 05025 Transfer to KLINK 2010 60,000 0 0 0 0 05025 Transfer to KLINK 2012 0 0 0 73,000 65,000 05025 Transfer to Ohio/Kelly 0 100,000 50,000 100,000 100,000 50,0005025 Transfer to South Ohio Street 0 0 0 100,000 100,000 100,000

Sub-Total 463,190$ 458,802$ 393,188$ 725,000$ 719,000$ 600,000$


Page 71 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 14 – Industrial Development

Overview

The Industrial Development fund is the city’s revolving loan fund and was initially created in the 1980s using community development block grant (CDBG) money from the State of Kansas. The revolving loan program supports job creation in the Augusta community by providing capital to local businesses and industries looking to grow and expand. Revenue is generated from interest proceeds off of loan payments. There is currently one active loan.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Replacement of CDBG 1,100 5,000 36,307 10,000

TOTAL REVENUES 1,100 5,000 36,307 10,000

Revenue Forward 408,593 314,000 379,693 316,000


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Page 72 of 131

City of Augusta2013 BudgetIndustrial Development


3544 Replacement of CDBG 23,848$ 132,807$ 1,100$ 5,000$ 36,307$ 10,000$ Sub-Total 23,848$ 132,807$ 1,100$ 5,000$ 36,307$ 10,000$

3001 Revenue Forward 251,937 275,785 408,593 314,000 379,693 316,000

Resources Available 275,785$ 408,593$ 409,693$ 319,000$ 416,000$ 326,000$ Total Expenditures 0$ -$ 30,000$ 100,000$ 100,000$ 100,000$


Expenditures: 14-40

Contractual Service4276 Loans 0 0 30,000 100,000 100,000 100,000

Sub-Total 0$ -$ 30,000$ 100,000$ 100,000$ 100,000$

Total Expenditures 0$ -$ 30,000$ 100,000$ 100,000$ 100,000$

Annual Payment Schedule 2013

Pro Coaters 11,100.00$

Gear Up 3,400.00$

Page 73 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 15 – Special City/County Highway

Overview

This fund is one of two funds used to support the Street Department and is the primary source for equipment purchases. The primary source of revenue comes from quarterly gasoline tax allocations from the state. Funds are included in 2013 for the fourth street sweeper lease purchase payment and to replace two trucks (contingent on sale of surplus property).

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Special Gas Tax 235,100 220,000 225,000 225,000

County Gas Tax 41,185 30,000 30,000 30,000

Sale of Property - - - 100,000

Refund of Expenditures 7,951 - 5,737 -

TOTAL REVENUES 284,236 250,000 260,737 355,000

Revenue Forward 316,226 248,000 298,263 242,300


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 81,047 94,700 89,400 93,200

Capital Outlay 64,450 59,000 59,000 146,000



Budget 2012

Revised 2012

Budget 2013

Street Laborers 2.00 2.00 2.00 2.00

Mechanic 0.33 0.33 0.33 0.33

TOTAL FTEs 2.33 2.33 2.33 2.33

Page 74 of 131

City of Augusta2013 BudgetSpecial City/County Highway


3330 Special Gas Tax 219,141$ 234,153$ 235,100$ 220,000$ 225,000$ 225,000$ 3331 County Gas Tax 54,740 38,630 41,185 30,000 30,000 30,0003510 Interest 0 14,000 0 0 0 03525 Insurance Recovery 0 0 0 0 0 03534 Sale of Property 0 0 0 0 0 100,0003545 Transfer from Other Funds 0 0 0 0 0 03550 Refund of Expenditures 6,739 19,301 7,951 0 5,737 0




Balance Remaining 265,581$ 316,226$ 298,263$ 172,000$ 242,300$ 187,300$ Auditors Adjustment


Page 75 of 131

City of Augusta2013 BudgetSpecial City/County Highway


Expenditures: 15-41Personnel Services

4101 Salaries (1) 92,036$ 68,799$ 74,167$ 72,900$ 72,900$ 73,500$ 4102 Overtime 3,521 745 3,263 5,000 4,000 4,0004105 Longevity 2,592 1,773 1,881 2,300 2,300 2,400

Benefits (2) 49,633 37,159 40,214 44,500 42,000 44,300 Sub-Total 147,781$ 108,475$ 119,525$ 124,700$ 121,200$ 124,200$

Contractual Services4215 Vehicle Insurance 2,247 2,014 2,023 3,500 2,500 3,0004218 Other Insurance 2,476 1,411 1,988 2,500 2,500 2,5004220 Dues & Subscriptions 0 0 279 100 100 1004223 Engineering Services 4,773 4,317 3,475 6,500 6,000 5,0004224 Construction 14,512 17,216 18,386 18,000 18,000 19,0004238 Rental / Equipment Lease 0 0 0 5,000 6,000 5,0004256 Equipment Maintenance 2,074 3,576 4,183 4,000 4,000 4,0004260 Building & Grounds Maintenance 1,998 1,651 1,230 2,000 2,000 2,0004265 Other Services 5,322 1,686 5,613 6,000 6,000 6,000


4305 Uniforms 106 253 343 1,000 700 2,0004315 Vehicle Supplies 4,050 5,599 5,742 6,000 6,000 6,5004316 Equipment Supplies 11,957 15,591 13,370 15,000 15,000 16,0004317 Fuel 3,655 3,178 4,297 6,000 6,000 6,0004318 Diesel 6,156 9,337 10,541 16,000 13,000 16,0004319 Oil & Grease 2,410 2,890 3,273 3,500 3,500 3,5004320 Tires & Batteries 5,844 13,705 9,402 15,000 13,000 10,0004321 Building & Grounds Supplies 6,838 5,275 7,782 8,000 8,000 7,0004325 Construction Material 14,455 16,957 18,218 16,000 16,000 18,0004327 Noxious Weed & Chemical 133 60 0 200 200 2004328 Snow Removal 9,458 4,751 8,080 8,000 8,000 8,000


4401 Automotive Equipment (3) 129,381 33,898 20,000 0 0 90,0004405 Machinery & Equipment (4) 150 0 40,850 53,000 53,000 55,0004420 Structure & Improvements (5) 503 0 0 6,000 6,000 1,0005025 Transfer to Electric Reserve 3,600 3,600 3,600 0 0 0

Sub-Total 133,634$ 37,498$ 64,450$ 59,000$ 59,000$ 146,000$ Total Expenditures 379,878$ 255,440$ 302,199$ 326,000$ 316,700$ 410,000$

2013(1) 2 Full Time Employees, 1/3 Mechanic(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) Utility Dump Truck; Pickup; Equipment Trailer(4) Lease Pmt for Street Sweeper (4 of 4); Transmission Flush Machine; AC Recovery/Recycle machine; Paint Striper(5) Misc Improvements

Page 76 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 16 – Capital Improvement Fund

Overview

The Capital Improvement Fund provides the resources for a number of capital projects. Funding sources come from designated transfers of sales tax proceeds from the General Fund and a transfer from the Electric Fund. When a project is a onetime expense to be completed in a single budget year, it is funded directly from the Capital Improvement Fund. When a project covers multiple years or Capital Improvement dollars are just one of several sources of funding for a project, the designated funds are transferred to a specific project fund. Funding is included for the following capital projects:

• $10,000 for the City’s sidewalk replacement program • $10,000 for SFL improvement projects and fish restocking • $10,000 towards local match for KDOT grant to repair T-hangar roofs at airport • $50,000 for Kelly/Ohio intersection project • $40,000 towards local match for FAA grant for airport land acquisition • $100,000 for a new public works building • $90,000 for design engineering for repairs on 7th Street • $40,000 to begin sign replacement program as mandated by Federal Highway Admin. • $40,000 for the creation of a pavement management plan

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Miscellaneous - - 207 -


Transfer from General 204,254 168,000 168,000 180,000

TOTAL REVENUES 464,254 428,000 464,207 440,000

Revenue Forward 249,215 256,500 325,293 243,500


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Capital Outlay 58,885 155,000 291,000 190,000

Debt Service (Transfers) 328,000 355,000 255,000 300,000


Page 77 of 131

City of Augusta2013 BudgetCapital Improvement Fund


3480 Miscellaneous 0 0 0 0 207 03500 Grant Reimbursement 6,744 0 0 0 0 03510 Interest 0 0 0 0 0 03545 Transfer from Electric 260,000 260,000 260,000 260,000 296,000 260,0003545 Transfer from General 210,003 213,863 204,254 168,000 168,000 180,0003550 Refund of Expenditures 1,316 500 0 0 0 0




Balance Remaining 185,908$ 249,214$ 326,584$ 174,500$ 243,500$ 193,500$ Auditors' Expense Adjustment (1,291)$


Expenditures: 16-42Capital Outlay

4400 Capital Improvements 168,148 71,331 58,885 155,000 291,000 190,000

Sub-Total 168,148$ 71,331$ 58,885$ 155,000$ 291,000$ 190,000$

Debt Service5025 Transfer to CORP Levee 150,000 150,000 100,000 0 0 05025 Transfer to FAA Taxiway Project 3,000 0 63,000 0 0 05025 Transfer to Sewer Bypass Project 100,000 0 0 0 0 05025 Transfer to Airport Improv Project 10,000 0 0 0 0 40,0005025 Transfer to 7th Street ARRA Project 50,000 0 0 0 0 05025 Walnut Levee 100,000 0 0 0 0 05025 Transfer to City Spillway 0 0 0 100,000 0 05025 Transfer to Kelly/Ohio Project 0 150,000 50,000 100,000 100,000 50,0005025 Transfer to Airport Pavement Seals 0 29,726 0 0 0 05025 Transfer to Lake Testing Project 0 10,000 0 0 0 05025 Tranfer to Depot Project Fund 0 0 15,000 0 0 05025 Transfer to Spillway Dam/Project 0 0 100,000 0 0 05025 Transfer to FAA Airport Env Study 0 0 0 5,000 5,000 05025 Transfer to Public Works Bldg Proj 0 0 0 50,000 50,000 100,0005025 Transfer to South Ohio Project 0 0 0 100,000 100,000 100,0005025 Transfer to KDOT A/P Grant Proj 0 0 0 0 0 10,000

Sub-Total 413,000$ 339,726$ 328,000$ 355,000$ 255,000$ 300,000$


2012 Projects 201310,000.00$ 10,000.00$ 30,000.00$ 10,000.00$

100,000.00$ 50,000.00$ 10,000.00$ 10,000.00$ 5,000.00$ 40,000.00$

136,000.00$ 100,000.00$ 100,000.00$ 100,000.00$

5,000.00$ 90,000.00$ 50,000.00$ 40,000.00$

100,000.00$ 40,000.00$ 546,000.00$ 490,000.00$

South Ohio

Library Roof

FAA Airport Env. StudyPublic Works Building

Large ProjectSFL/City Lake RepairsMiscellaneous Projects

Projects

RR Storm Sewer

Sidewalk Repair Program

Kelly/Ohio Intersection

Sidewalk Repair ProgramSFL/City Lake RepairsKelly/Ohio Intersection

Pavement Management Plan

KDOT Airport Grant MatchFAA GrantPublic Works BuildingSouth Ohio7th Street KLINK/Geometric DesignSigns

Page 78 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 24 – Emergency Communications E911 (2012)

Overview

As a result of 2011 legislation, the City was required to set up a new Emergency Communications Fund to expend revenues generated by E911 fees from land lines and cell phones. The legislation specifically identifies how these funds can be collected, distributed, and spent. For the most part, eligible expenditures for the new Fund 24 are about the same as for the old Fund 28. Eligible expenditures include software and equipment maintenance agreements for E911 systems; software purchases for E911 systems, and E911 equipment and radio maintenance agreements. For 2013, all expenditures will continue to come out of Fund 28 until such time as that fund can be closed out. Beginning in 2013, the City will start paying the cost for our maintenance agreement for the 800 MHz radio system dispatch equipment as a designated PSAP.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Service Fee E911 - - 20,000 30,000

TOTAL REVENUES - - 20,000 30,000

Revenue Forward - - - 20,000

TOTAL RESOURCES - - 20,000 50,000 Expenditure Summary 28-28

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Expenditures - - - -

TOTAL EXPENDITURES - - - -

Page 79 of 131

City of Augusta2013 BudgetEmergency Communication E911 (2012)

Budget Estimate ProposedFund 24 2012 2012 2013Revenue:

3505 Grants 0 0 03593 Service Fee E911 -$ 20,000$ 30,000$

Sub-Total -$ 20,000$ 30,000$ 3001 Revenue Forward 0 0 20,000

Resources Available -$ 20,000$ 50,000$

Total Expenditures -$ -$ -$

Balance Remaining -$ 20,000$ 50,000$ Auditor's Expense Adjustment

Final Balance Remaining -$ 20,000$ 50,000$

Expenditures: 24-4238 Equipment Leasing 0 0 04258 E911 Equipment 0 0 04265 Maintenance & Support 0 0 0

Sub-Total -$ -$ -$

Total Expenditures -$ -$ -$

Page 80 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 28 – Emergency Communications E911

Overview

The E911 fund is supported by legislatively authorized taxes on cell phones and land based lines to assist funding for 911 systems. Permitted uses of these funds have changed over the years. Most recently, the ability to purchase radio equipment was eliminated. Eligible expenditures in this fund include software and equipment maintenance agreements for the E911 system, software purchases for E911, E911 equipment such as the digital recorder, and radio maintenance agreements. As a result of 2011 legislation, the City was required to set up a new Emergency Communications Fund to expend revenues generated by E911 fees from land lines and cell phones (Fund 24). As a result, E911 Fund 28 is slowly being closed out as funds are expended.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

911 Wireless Service Fees 17,283 15,000 2,622 -

Service Fee E911 21,034 20,000 8,500 -

TOTAL REVENUES 38,317 35,000 11,122 -

Revenue Forward 170,348 188,939 186,378 167,000


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Expenditures 22,287 30,500 30,500 39,000


Page 81 of 131

City of Augusta2013 BudgetEmergency Communication E911


3505 Grants 0 82,266 0 0 0 03550 Reimbursed Expenses 375 0 0 0 0 03592 911 Wireless Service Fees 13,809 18,099 17,283 15,000$ 2,622$ -$ 3593 Service Fee E911 26,691 23,166 21,034 20,000$ 8,500$ -$

Sub-Total 40,875$ 123,530$ 38,317$ 35,000$ 11,122$ -$ 3001 Revenue Forward 171,546 183,509 170,348 188,939 186,378 167,000



Balance Remaining 183,509$ 170,348$ 186,378$ 193,439$ 167,000$ 128,000$ Auditor's Expense Adjustment


Expenditures: 28-284258 E911 Equipment (1) 22,675 127,471 3,824 7,500 4,500 7,0004265 Maintenance & Support (2) 6,237 9,220 18,463 23,000 26,000 32,000

Sub-Total 28,912$ 136,691$ 22,287$ 30,500$ 30,500$ 39,000$


2013(1) Misc E911 Equipment / Software(2) Digital Recorder Lease and Software Maintenance / Support

Sleuth Software SupportESRI Maintenance Agreement (Mapping Software)911 Voice Recorder Maintenance AgreementFire House Software SupportSymantec Virus Software Support800 mhz Radio/PSAP Maintenance

Page 82 of 131

2013 BUDGET

City of Augusta, KS

Enterprise Funds Sanitation Water Electric Wastewater

Page 83 of 131

2013 BUDGET

City of Augusta, KS

▐ Sanitation Fund Introduction

Overview

Revenue for the Sanitation Fund primarily comes from service fees for residential and commercial collection. Additional funding comes from the sale of recyclables, although this source of funding is hard to predict because prices for materials fluctuate tremendously with the commodities market. The Sanitation Fund provides 100% of the resources for the enterprise; 50% of the Public Works Superintendent’s salary is paid out of the Sanitation fund, as well as the full salary for the Public Works Secretary/Clerk, and 1/3 of the mechanic’s salary.

Page 84 of 131

2013 BUDGET

City of Augusta, KS

▐ Sanitation Charts

Dumpster Rental 4.62%

Bag Sales 0.25%

Sales of Scrap/ Recyclables

1.25%

Other 0.14%

Service Fees 93.74%

Sanitation Revenues

Personnel Services 52.22%

Contractual Services 24.35%

Commodities 9.35%

Capital Outlay 12.95%

Debt Service 1.13%

Sanitation Expenditures

Page 85 of 131

City of Augusta2013 BudgetSanitation Collection


3312 County Sales Tax 0$ 6$ 6$ 0$ 0$ 0$ 3313 City Sales Tax 34$ 27$ 23$ 0$ 0$ 0$ 3314 Sales Tax 178 156 150 0 0 03475 Dumpster Rental 35,628 35,024 37,101 37,000 36,234 37,0003476 Bag Sales 3,141 2,683 2,373 2,000 2,000 2,0003478 Compost Permits 0 350 125 0 100 1003480 Miscellaneous 0 0 0 0 0 03510 Interest 0 0 0 0 0 03512 Dividends 2,000 2,000 1,500 0 0 03530 Sale of Scrap/Recyclables 4,794 19,549 27,058 10,000 10,000 10,0003550 Refund of Expenditures 1,579 3,361 2,711 1,000 1,000 1,0003611 Service Fees 606,780 666,632 686,732 685,000 680,000 750,000


Resources Available 968,286$ 976,147$ 1,018,296$ 961,400$ 1,037,100$ 1,069,300$

Total Expenditures 721,930$ 715,628$ 710,529$ 788,600$ 767,900$ 888,300$ Balance Remaining 246,357$ 260,518$ 307,766$ 172,800$ 269,200$ 181,000$ Auditors' Expense Adjustment


Page 86 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 20 – Sanitation Collection

Overview

The Sanitation Collection fund provides the resources for trash collection and recycling services of the city. The sanitation department is responsible for trash collection for approximately 3,300 residential, 120 commercial, and 90 multi-residential customers. This fund also assists with operating costs for the compost and limb drop-off site to dispose of compost, grass clippings, leaves, and other yard waste, the city’s recycling program, and Spring Cleanup. Revenue for the Sanitation fund primarily comes from the fees for the services from residential and commercial collection. Another source of funding comes from the sale of recyclables. Outside of personnel costs, the largest line items include the Landfill (which covers the costs associated with our tipping fees and related costs from spring cleanup), vehicle maintenance for the department’s four trash trucks and pickups. The City Council approved a new automated trash collection system for 2014, but services will remain largely unchanged for 2013.

Expenditure Summary 20-45

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 67,244 77,100 78,100 83,100

Capital Outlay 7,395 18,000 18,000 115,000



Personnel Schedule


Budget 2012

Revised 2012

Budget 2013

Public Works Superintendent 0.50 0.50 0.50 0.50

Public Works Secretary 1.00 1.00 1.00 1.00

Sanitation Foreman 1.00 1.00 1.00 1.00

Truck Operators 4.00 5.00 5.00 5.00

Refuse Collectors 3.73 2.73 2.73 2.73

Recycle Worker 0.73 0.73 0.73 0.73

Mechanic 0.33 0.33 0.33 0.33

TOTAL FTEs 11.29 11.29 11.29 11.29

Page 87 of 131

City of Augusta2013 BudgetSanitation Collection

Actual Actual Actual Budget Estimate ProposedFund 20-45 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 253,832$ 271,801$ 287,743$ 283,000$ 283,000$ 294,500$ 4102 Overtime 5,581 5,082 7,723 9,000 10,000 10,0004105 Longevity 741 1,248 1,782 2,200 2,200 2,400


Contractual Services4201 Telephone 551 814 923 900 900 1,0004208 Landfill 161,669 151,773 136,880 170,000 160,000 160,0004209 Recycling 8,353 8,026 3,973 10,000 12,000 10,0004210 Education 472 25 0 500 500 5004215 Vehicle Insurance 6,283 6,275 3,893 5,000 5,000 5,0004216 Building Insurance 254 254 676 800 800 8004218 Other Insurance 3,926 4,888 4,700 5,000 5,000 5,0004220 Dues & Subscriptions 110 220 0 200 200 2004225 Professional Services 190 0 0 1,000 1,000 1,0004245 Printing & Advertising 2,106 1,617 1,129 3,500 2,500 3,0004255 Vehicle Maintenance 20,563 21,646 20,832 23,000 24,000 25,0004257 Office Equipment Maintenance 0 0 0 100 0 1004258 Communication Maintenance 601 473 376 500 500 5004259 Computer Programming 0 0 0 1,000 1,000 1,0004265 Other Services 3,809 1,983 1,802 3,000 3,000 3,0004269 Sales Tax 211 189 166 200 200 200


4301 Office Supplies 868 295 357 900 900 9004305 Personnel Supplies - Uniforms 2,007 2,277 3,373 3,000 3,000 6,0004315 Vehicle Supplies 6,065 7,307 4,510 5,500 5,500 5,5004316 Equipment Supplies 4,627 3,818 1,877 4,000 4,000 4,0004317 Fuel 2,470 3,953 5,192 5,500 5,500 5,5004318 Diesel 24,545 28,694 37,775 40,000 40,000 42,0004319 Oil 570 2,347 2,050 2,500 2,500 2,5004320 Tires & Batteries 10,012 10,522 8,610 10,000 11,000 11,0004321 Building & Grounds Supplies 4,348 3,074 3,301 4,000 4,000 4,0004330 Tools 110 93 104 200 200 2004335 Other Commodities 866 0 95 1,500 1,500 1,500


4401 Automotive Equipment (3) 32,074 0 0 0 0 50,0004405 Machinery & Equipment (4) 745 3,857 2,510 3,000 3,000 50,0004407 Dumpsters 12,162 12,569 4,885 15,000 15,000 15,000

Sub-Total 44,980$ 16,427$ 7,395$ 18,000$ 18,000$ 115,000$ Debt Service

5025 Transfer to General 10,000 10,000 10,000 10,000 10,000 10,0005025 Transfer to Electric 3,600 3,600 3,600 0 0 0

Sub-Total 13,600$ 13,600$ 13,600$ 10,000$ 10,000$ 10,000$

Total 721,930$ 715,628$ 710,529$ 788,600$ 767,900$ 888,300$

2013(1) 1/2 Public Works Superintendent, Secretary, Sanitation Foreman, 7 FT Emps, 2 Perm. PT Emps, 1/3 Mechanic

(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.

(3) Down payment on new Automated Truck

(4) Roll out ContainersPage 88 of 131

2013 BUDGET

City of Augusta, KS

▐ Water Fund Introduction

Overview

The Water Fund is divided up into three departmental budgets: administration, distribution, and treatment. Resources for this fund come from the sale of water to the citizens of Augusta and three wholesale customers (RWD #4, RWD #6, and the City of Mulvane). Mulvane water usage has increased considerably as a result of the new casino and will approach its 200 million gallon contractual allocation. There is a need to develop a stronger cash reserve/carryover in the Water Fund for emergency purposes.

Page 89 of 131

2013 BUDGET

City of Augusta, KS

▐ Water Charts

Water Sales 81.06%

Mulvane/RWD#6 Sales 16.98%

Install Fees 0.60%

Utility Connections

0.60% Other 0.75%

Water Revenues



Commodities 13.33%


Debt Service 24.09%

Water Expenditures

Page 90 of 131

City of Augusta2013 BudgetWater Fund


3480 Miscellaneous 333 150 267 - 518 - 3510 Interest 0 0 0 0 0 03512 Dividends 6,000 2,000 1500 0 2000 03530 Sale of Scrap 0 1,543 174 0 0 03549 Insufficent Check Charge 2,140 1,740 2536 1000 1000 10003550 Refunds of Expenditures 2,269 4,041 1275 1000 3000 20003563 Water Protection 8,342 8,625 8,225 10,000 10,000 9,000 3564 Bad Debt Collection 1,493 0 444 500 500 5003610 Utility Connections 11,642 12,401 12,483 11,000 11,000 11,000 3611 Water Sales 1,272,723 1,504,077 1,673,859 1,440,000 1,440,000 1,480,000 3613 Bulk Water Sales 130 171 547 200 200 2003713 Reconnect 1,505 1,562 1033 1000 1000 10003714 Installation Fees 9,000 11,489 12,962 10,000 10,000 11,000 3715 RWD #6 Sales 18,741 21,806 26,243 18,000 20,000 20,000 3716 Mulvane Water Sales 282,327 280,143 269,860 290,000 270,000 290,000 3717 Wholesale Water Sales 257,006 274,150 23,331 - - -

Sub-Total 1,873,652$ 2,123,898$ 2,034,737$ 1,782,700$ 1,769,218$ 1,825,700$ 3001 Revenue Forward 300,384 323,879 478,045 477,000 631,482 513,700

Resources Available 2,174,036$ 2,447,777$ 2,512,782$ 2,259,700$ 2,400,700$ 2,339,400$

Total Expenditures 1,850,157$ 1,969,732$ 1,881,300$ 1,853,400$ 1,887,000$ 1,950,800$



Page 91 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 30-51 – Administration Water Fund

Overview

This departmental budget assists with costs related to the administration of the Water Fund including the utility billing office. The largest expenditure is the transfer of funds to cover the annual payments for the City’s water utility debt. This amount was increased by $10,000 to ensure that we have sufficient funding on hand in the fund at all times to make payments as they come due. In 2014 it will be necessary to refinance the balance of the outstanding bonds or face a rather large increase in the annual debt payment.

Another expenditure to note in this budget in the Other Services line item is the annual payment

to the BNSF for the easement in their ROW for the El Dorado and Mulvane water lines. This payment is in excess of $13,000 per year.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 2,959 4,000 3,700 4,000

Capital Outlay - 3,000 3,000 3,000




Budget 2012

Revised 2012

Budget 2013

Clerk III 1.00 1.00 1.00 1.00

Water/Wastewater Supt. 0.50 0.50 0.50 0.50

TOTAL FTEs 1.50 1.50 1.50 1.50

Page 92 of 131


Actual Actual Actual Budget Estimate ProposedAdministration 30-51 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 52,292$ 50,348$ 61,092$ 59,200$ 59,200$ 59,600$ 4102 Overtime 12 636 858 1,500 1,200 1,5004105 Longevity 1,257 1,071 1,143 1,700 1,700 1,800


Contractual Services4201 Telephone 1,449 1,557 2,237 2,000 2,500 2,5004202 Postage 12,795 11,698 12,185 14,000 13,000 14,0004210 Education 0 0 0 500 500 2004218 Other Insurance 756 755 968 1,000 1,000 1,0004220 Dues & Subscriptions 1,112 1,128 1,964 2,000 3,000 3,0004223 Engineering Fee 0 6,950 0 5,000 5,000 5,0004225 Professional Services 897 4,840 813 3,000 3,000 9,0004226 Audit Services 1,700 1,200 1,300 2,000 2,000 2,0004245 Printing & Advertising 2,537 3,089 4,105 3,000 3,000 3,0004253 Water Protection & Use Fees 21,187 21,512 18,024 21,000 21,000 21,0004256 Equipment Maintenance 0 0 0 500 500 5004257 Office Equipment Maintenance 150 395 180 1,000 1,000 5004259 Computer Programming 2,683 2,955 3,121 3,500 3,500 3,5004265 Other Services (3) 13,919 14,565 15,236 15,000 15,000 15,000


4301 Office Supplies 997 965 648 1,500 1,200 1,5004317 Gasoline 1,173 1,479 1,794 2,000 2,000 2,0004335 Other Commodities 242 325 517 500 500 500


4405 Machinery & Equipment 0 1,507 0 2,000 2,000 2,0004420 Structures & Improvements 0 0 0 1,000 1,000 1,000

Sub-Total 0$ 1,507$ -$ 3,000$ 3,000$ 3,000$ Debt Service

5020 Transfer to Water Bond P & I (4) 648,000 648,000 455,000 460,000 460,000 470,000

Sub-Total 648,000$ 648,000$ 455,000$ 460,000$ 460,000$ 470,000$

Total 780,999$ 791,364$ 601,022$ 624,800$ 623,800$ 642,700$

2013(1) 1 Utility Clerk, 1/2 Water/Wastewater Superintendent(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) Includes Payments for railroad easements for waterline(4) Debt Payments for Waterworks Bonds

Page 93 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 30-52 – Water Treatment Water Fund

Overview

This departmental budget covers the day to day operation of the Water Treatment Plant. For 2013, given the condition of the City’s two lakes, the budget again reflects the uncertainty of the City’s need for raw water purchases from El Dorado and the related cost of electricity for the pump station. Line items for chemicals and equipment maintenance have been increased to account for rising prices and address wear and tear on the plant, which runs 24 hrs per day and is now over ten years old. Funds were also included to replace several computers at the plant and make some repairs to the building alarm system.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 185,001 185,800 185,600 190,600

Capital Outlay 33,465 25,000 25,000 10,000



Budget 2012

Revised 2012

Budget 2013

Chief Plant Operator 1.00 1.00 1.00 1.00

Plant Operators 2.00 2.00 2.00 2.00

TOTAL FTEs 3.00 3.00 3.00 3.00

Page 94 of 131


Actual Actual Actual Budget Estimate ProposedWater Treatment 30-52 2009 2010 2011 2012 2012 2013Personnel Services



Contractual Services4201 Telephone 1,233 951 1,299 1,500 1,500 1,5004205 Electric Power 1,595 2,250 26,538 17,000 20,000 20,0004207 Water Purchase 359,202 305,506 473,469 360,000 400,000 400,0004210 Education & Training 1,540 2,236 1,433 1,500 1,500 1,5004215 Vehicle Insurance 365 366 694 700 700 7004216 Building Insurance 7,702 7,071 12,328 13,000 13,000 13,0004218 Other Insurance 1,451 1,450 1,301 2,000 2,000 2,0004220 Dues & Subscriptions 20 0 720 200 1,000 1,0004223 Engineering Fee 0 855 0 1,000 1,000 1,0004225 Professional Services 5,332 5,013 7,701 7,000 7,000 7,0004255 Vehicle Maintenance 1,189 1,173 1,240 1,200 1,200 1,2004256 Equipment Maintenance 19,202 43,287 36,973 25,000 30,000 30,0004260 Building & Grounds Maintenance 5,534 2,404 5,110 2,500 2,500 2,5004265 Other Services 5,165 3,647 5,245 5,000 5,000 5,000


4301 Office Supplies 1,160 1,459 1,514 1,200 1,300 1,3004305 Personnel Supplies 1,455 3,338 3,692 3,000 3,000 3,0004310 Chemicals 161,412 188,821 167,059 170,000 170,000 175,0004315 Vehicle Supplies 243 444 352 300 300 3004316 Equipment Supply 2,802 957 2,339 3,000 3,000 3,0004317 Gasoline 2,462 3,695 4,520 4,000 4,000 4,0004319 Oil & Grease 107 509 9 800 500 5004321 Building & Grounds Supply 1,508 2,020 4,084 1,500 1,500 1,5004330 Tools 703 580 155 1,000 1,000 1,0004335 Other Commodities 664 1,670 1,277 1,000 1,000 1,000


4405 Machinery & Equipment (3) 22,261 18,061 24,665 3,000 3,000 5,0004420 Structures & Improvements (4) 0 1,279 8,800 22,000 22,000 5,0004430 Insurance Claim Reimbursement 0 0 0 0 0 0

Sub-Total 22,261$ 19,340$ 33,465$ 25,000$ 25,000$ 10,000$

Total 740,497$ 728,501$ 929,691$ 804,600$ 846,600$ 852,700$

2013(1) Chief Plant Operator, 2 Full-time Operators(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) Computer Replacement; Misc Equipment(4) Security Alarm Repairs

Page 95 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 30-53 – Water Distribution Water Fund

Overview

This departmental budget takes care of the day to day operations of the water distribution system. Large expenses in this departmental budget pertain to the purchase of materials and supplies such as clamps, pipe, hydrants, meters, and related items to maintain and repair the system. Funding for these items come from two sources in the budget: Water Repair Supplies and Meters and Accessories.

Funding is included in the 2013 budget for the replacement of one of the department’s service

trucks. In 2012, some of the expenses for materials were shared with Fund 34. For 2013, the Meter and Accessories line item was reduced as a significant amount of funds were provided for in Fund 34 to purchase new water meters to help accelerate the replacement process for old meters.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 67,258 65,500 64,000 65,500

Capital Outlay 44,914 75,000 75,000 93,000



Budget 2012

Revised 2012

Budget 2013

Distribution Foreman 1.00 1.00 1.00 1.00

Operators 3.00 3.00 3.00 3.00

Operator Trainee 1.00 1.00 1.00 1.00

TOTAL FTEs 5.00 5.00 5.00 5.00

Page 96 of 131


Actual Actual Actual Budget Estimate ProposedWater Distribution 30-53 2009 2010 2011 2012 2012 2013Personnel Services



Contractual Services4201 Telephone 423 960 736 1,000 1,000 1,0004206 Natural Gas 1,030 752 468 1,100 1,100 1,1004210 Education & Training 969 184 138 1,000 1,000 1,0004215 Vehicle Insurance 2,679 2,631 2,856 3,500 3,500 3,5004216 Building Insurance 3,121 3,737 0 4,500 4,500 4,5004217 Equipment Insurance 25 25 0 100 100 1004218 Other Insurance 1,412 1,411 2,022 2,200 2,200 2,2004223 Engineering Fee 0 0 0 1,000 1,000 1,0004224 Construction 6,031 15,968 24,208 12,000 20,000 20,0004225 Professional Services 3,924 12,762 1,282 5,000 5,000 5,0004245 Printing & Advertising 322 84 0 100 100 1004255 Vehicle Maintenance 1,774 3,774 6,112 4,000 4,000 5,0004256 Equipment Maintenance 4,778 8,443 13,221 8,000 9,000 9,0004260 Building & Grounds Maintenance 492 323 361 1,000 1,000 1,0004265 Other Services 261 491 1,449 1,000 1,000 1,000


4301 Office Supplies 701 742 420 500 500 5004305 Personnel Supplies 2,236 3,867 5,132 3,500 3,500 3,5004310 Chemicals 22 10 2 500 500 5004315 Vehicle Supply 833 115 874 1,000 1,000 1,0004316 Equipment Supply 3,643 4,447 1,518 6,000 5,000 5,0004317 Gasoline 7,391 8,208 10,466 9,500 9,500 10,0004318 Diesel 1,828 4,297 4,955 5,500 5,500 6,0004320 Tires & Batteries 995 1,907 2,201 1,500 1,500 1,5004321 Building & Grounds Supply 1,008 1,239 2,895 3,000 3,000 3,0004322 Water Repair Supplies 33,613 50,209 34,198 30,000 30,000 30,0004330 Tools 1,468 1,387 3,008 2,500 2,000 2,5004335 Other Commodities 1,980 1,860 1,591 2,000 2,000 2,000


4405 Machinery & Equipment (3) 1,064 1,100 1,618 30,000 30,000 68,0004410 Meters & Accessories 41,584 60,200 43,296 35,000 35,000 20,0004420 Structures & Improvements 193 50,401 0 10,000 10,000 5,000

Sub-Total 42,841$ 111,702$ 44,914$ 75,000$ 75,000$ 93,000$

Total 328,661$ 449,867$ 350,587$ 424,000$ 416,600$ 455,400$

TOTAL WATER EXPENDITURES 1,850,157$ 1,969,732$ 1,881,300$ 1,853,400$ 1,887,000$ 1,950,800$

2013(1) Lead Distribution Operator, 4 Full-time Employees(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) Service Truck Replacement

Page 97 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 33 – Water Bond P & I

Overview

This fund provides the resources to pay a large percentage of the debt of the Water Fund, primarily through a transfer from the Water Administration budget. In 2010, the City refinanced the callable portions of the Water Fund debt and issued additional debt to cover much needed improvements to the water system. This refinancing resulted in a considerable reduction in the bond payments for 2011 through 2013 in this fund. As noted previously, the City will need to revisit the refinancing of the balance of the debt in 2014. Some of the additional debt costs are from the issuance of new bonds to cover the costs for the water plant SCADA system, replacement of portions of the raw water line within the Frontier refinery, and the repairs to the million gallon water tank. The balance of the bond proceeds will be used to assist with the expenses of the water utility and for special water projects. The bond proceeds make up the revenue for Fund 34.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Interest 3,720 9,000 2,871 2,000

Transfer from Water 455,000 460,000 460,000 470,000

Miscellaneous 6,009 - - -

TOTAL REVENUES 464,729 469,000 462,871 472,000

Revenue Forward 177,580 176,000 177,129 165,000


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Debt Service 465,180 475,000 475,000 480,000


Page 98 of 131

City of Augusta2013 BudgetWater Bond P & I


3510 Interest 20,776$ 9,003$ 3,720$ 9,000$ 2,871$ 2,000$ 3545 Transfer from Water 648,000$ 879,500$ 455,000$ 460,000$ 460,000$ 470,000$ 3550 Miscellaneous -$ -$ 6,009$ -$ -$ -$ 3597 Bond Proceeds -$ 520,000$ -$ -$ -$ -$

Sub-Total 668,776$ 1,408,503$ 464,729$ 469,000$ 462,871$ 472,000$ 3001 Revenue Forward 93,056 95,957 177,580 176,000 177,129 165,000

Resources Available 761,832$ 1,504,460$ 642,309$ 645,000$ 640,000$ 637,000$

Total Expenditures 665,875$ 1,326,880$ 465,180$ 475,000$ 475,000$ 480,000$

Balance Remaining 95,957$ 177,580$ 177,129$ 170,000$ 165,000$ 157,000$ Auditor's Adjustment


Expenditures: 33-55Debt Service

4221 Cost of Issuance 0 21,849 400 0 0 05005 Principal 445,000 1,055,000 275,000 290,000 290,000 305,0005010 Interest 220,875 242,751 189,780 185,000 185,000 175,0005015 Commission 0 0 0 0 0 05016 Underwriters Discount 0 7,280 0 0 0 0

Sub-Total 665,875$ 1,326,880$ 465,180$ 475,000$ 475,000$ 480,000$


Series 2004 A5005 Principal5010 Interest5015 Commission

Series 20105005 Principal5010 Interest5015 Commission

2012

2012

290,000.00$ 162,000.00$

5.00$

-$

2013305,000.00$ 151,080.00$

5.00$

22,937.52$ -$ -$

2013-$

22,937.52$

Page 99 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 34 – Water System Improvement Bonds

Overview

This fund was established with the proceeds of the 2010 Bond Issue. A large portion of these funds will be used for the large projects including the Water System SCADA, repairs to the million gallon water storage tank, pump station upgrades and VFDs and the replacement of the raw water line through the Frontier Refinery. The balance of the funds were intended to assist with the costs associated with the maintenance of the City’s water system, including the purchase of materials and supplies as well as funding larger water line repair and replacement projects. Funds have been designated for water tower repairs. Funds are also included to assist with the purchase of materials and supplies as well as for emergency projects and special projects. In addition, $50,000 was included to purchase water meters.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013


TOTAL REVENUES - - 167 -

Revenue Forward 1,880,252 1,206,000 1,172,033 617,200

TOTAL RESOURCES 1,880,252 1,206,000 1,172,200 617,200 Expenditure Summary 34-3450

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013


Commodities 29,355 15,000 20,000 20,000

Capital Outlay - 15,000 15,000 50,000

Debt Service 26,538 - - -


Page 100 of 131

City of Augusta2013 BudgetWater System Improvement Bonds


3510 Interest 0 0 0 0 0 03555 Miscellaneous 0 0 0 0 167 03597 Bond Proceeds 0 1,900,000 0 0 0 0

Sub-Total 0 1,900,000$ -$ -$ 167$ -$ 3001 Revenue Forward 0 0 1,880,252 1,206,000 1,172,033 617,200

Resources Available 0$ 1,900,000$ 1,880,252$ 1,206,000$ 1,172,200$ 617,200$

Total Expenditures 0$ 19,748$ 708,219$ 495,000$ 555,000$ 240,000$

Balance Remaining 0$ 1,880,252$ 1,172,033$ 711,000$ 617,200$ 377,200$ Auditors' Revenue Adjustment

Final Balance Remaining 0$ 1,880,252$ 1,172,033$ 711,000$ 617,200$ 377,200$

Expenditures: 34-3450

Contractual Services 4223 Engineering Fees (1) 0 19,748 652,025 30,000 100,000 50,0004224 Construction Fees (2) 0 0 0 425,000 400,000 100,0004225 Professional Services 0 0 0 0 0 04260 Building & Grounds Maint. 0 0 0 10,000 20,000 20,0004265 Other Services 0 0 300 0 0 0

Sub-Total 0$ 19,748$ 652,325$ 465,000$ 520,000$ 170,000$ Commodities

4316 Equipment Supplies 0 0 0 0 0 04321 Building & Grounds Supply 0 0 0 0 0 04322 Water Repair Supplies 0 0 29,355 15,000 20,000 20,000

Sub-Total 0$ -$ 29,355$ 15,000$ 20,000$ 20,000$

Capital Outlay4410 Meters & Accessories (3) 0 0 0 15,000 15,000 50,000

Sub-Total -$ -$ -$ 15,000$ 15,000$ 50,000$ Debt Service

5020 Transfer to Frontier Waterline 0 0 26,538 0 0 0

Sub-Total 0$ 0$ 26,538$ -$ -$ -$

Total Expenditures -$ 19,748$ 708,219$ 495,000$ 555,000$ 240,000$

2013(1) Engineering Studies/Reports(2) Water Tower Repair; Misc Waterline Repair/Improvements(3) Meters

Page 101 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 35 – Water Bond P & I (2010 Issue)

Overview

Fund 35 is a special debt fund set up by the City’s Bond Counsel and Finance Advisor to cover four years of interest payments associated with the 2010 Water Debt Refinancing. When the payments are made in 2013, the balance of the funds will have been expended and Fund 35 can then be closed out, unless it is used for the 2014 refinancing.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Interest - - 375 -

TOTAL REVENUES - - 375 -

Revenue Forward 226,546 163,000 162,625 81,500


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Debt Service 63,921 81,500 81,500 81,500


Page 102 of 131

City of Augusta2013 BudgetWater Bond P & I (2010 Issue)


3510 Interest 0 0 0 0 375 03545 Transfer from Water 0 0 0 0 0 03597 Bond Proceeds 0 275,000 0 0 0 0

Sub-Total -$ 275,000$ -$ -$ 375$ -$ 3001 Revenue Forward 0 0 226,546 163,000 162,625 81,500

Resources Available -$ 275,000$ 226,546$ 163,000$ 163,000$ 81,500$


Balance Remaining -$ 226,546$ 162,625$ 81,500$ 81,500$ -$ Auditor's Adjustment

Final Balance Remaining -$ 226,546$ 162,625$ 81,500$ 81,500$ -$


4221 Cost of Issuance 0 20,710 0 0 0 05005 Principal 0 0 0 0 0 05010 Interest 0 0 63,921 81,500 81,500 81,5005015 Commission 0 0 0 0 0 05016 Underwriters Discount 0 27,744 0 0 0 0

Sub-Total -$ 48,454$ 63,921$ 81,500$ 81,500$ 81,500$


5005 Principal5010 Interest *5015 Commission

* This interest is being paid out of funds deposited as part of the debt issue and not by funds from the Water Dept budget.

5.00$

2012-$

81,312.50$

2013

5.00$

-$ 81,312.50$

Page 103 of 131

2013 BUDGET

City of Augusta, KS

▐ Electric Fund Introduction

Overview

The Electric Fund is divided up into three departmental budgets: administration, production, and distribution. The expenditures of this fund along with its debt and reserve make up over 1/3 of the City’s total budget. Revenues to support this fund come from the sale of electricity to our citizens/customers. The City purchases wholesale power through its membership in the Kansas Power Pool (KPP). Pool membership includes 30 plus cities across the state who own their own municipal electric utilities. Through the KPP, members group their wholesale power contracts and used the combined “purchasing power” to secure additional wholesale power resources for the group. The majority of the time, the unit price of wholesale power is much lower than the cost for generating our own power. In 2013, the KPP has indicated that transmission costs will increase because of increased costs passed along to the pool by the Southwest Power Pool, which oversees the transmission system in this area. In addition, KPP will be passing along higher rates through demand charges and energy costs. Despite these increases, the Electric Fund continues to be financially healthy and stable.

Page 104 of 131

2013 BUDGET

City of Augusta, KS

▐ Electric Charts

Service Fees 82.45%

Fuel Adjustment

14.99%

Refund Expenditures

1.15% Overpayment

0.81% Other 0.60%

Electric Revenues



Commodities 2.51%


Debt Service 15.03%

Electric Expenditures

Page 105 of 131

City of Augusta2013 BudgetElectric Fund


3480 Miscellaneous 538$ 325 567 0 137 03510 Interest 286 0 0 0 0 03512 Dividends 3,000 2,000 1,000 0 2,000 03515 Property Rent - Poles 3,348 6,657 0 0 3,000 3,0003530 Sale of Scraps 5,606 2,735 4,685 3,000 3,000 3,0003550 Refund Expenditures 208,384 75,211 132,533 100,000 100,000 100,0003552 Cash Variance 162 (159) 87 0 0 03560 Overpayment 126,560 126,189 164,518 70,000 70,000 70,0003610 Connection Fees 17,694 21,808 19,994 15,000 15,000 15,0003611 Service Fees 6,606,777 7,165,331 7,271,294 7,000,000 7,000,000 7,150,0003615 Fuel Adjustment 745,535 856,233 808,882 850,000 800,000 1,300,0003711 Electrical Transformer Fee 32,750 19,241 65,866 30,000 30,000 30,0003713 Reconnect 1,495 1,542 893 1,000 1,000 1,000

Sub-Total 7,752,135$ 8,277,114$ 8,470,319$ 8,069,000$ 8,024,137$ 8,672,000$ 3001 Revenue Forward 966,633 1,410,372 2,028,720 1,386,300 2,678,863 2,190,100


Total Expenditures 7,308,396$ 7,658,766$ 7,820,177$ 8,643,600$ 8,512,900$ 9,243,100$

Balance Remaining 1,410,372$ 2,028,720$ 2,678,863$ 811,700$ 2,190,100$ 1,619,000$ Auditors' Adjustment

Final Balance Remaining 1,410,372$ 2,028,720$ 2,678,863$ 811,700$ 2,190,100$ 1,619,000$

Page 106 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 40-61 – Administration Electric Fund

Overview

This departmental budget provides resources for a number of items related to the operation of the utility billing department, meter reading, and general administration of the City, including salary costs for the City Manager, Assistant to the City Manager, Assistant City Clerk, two Meter Readers, two Utility Clerks, and the Director of the Electric Utility. By far, the largest expenditures in this departmental budget are for transfers to other funds (as recorded in the Debt Service account). Without these transfers, the costs associated with the operation of several of these funds would fall back on property taxes or services would have to be cut. The transfer to the General Fund can be perceived as a payment in lieu of a franchise fee if our community was served by a private utility such as Westar. Most franchise fees are 5% of the gross revenue for that utility within the boundaries of that entity. Funds are also included in 2013 for a down payment on a new City Hall phone system.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 17,756 22,000 22,000 22,000

Capital Outlay 9,673 35,000 35,000 85,000

Debt Service (Transfers) 1,337,900 1,330,700 1,381,700 1,389,200



Budget 2012

Revised 2012

Budget 2013

City Manager 1.00 1.00 1.00 1.00

Assistant to the City Manager 1.00 1.00 1.00 1.00

Assistant City Clerk 1.00 1.00 1.00 1.00

Meter Readers 2.00 2.00 2.00 2.00

Utility Clerks 2.00 2.00 2.00 2.00

Electric Utility Director 1.00 1.00 1.00 1.00

TOTAL FTEs 8.00 8.00 8.00 8.00

Page 107 of 131


Actual Actual Actual Budget Estimate ProposedElectric Administration 40-61 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 337,695$ 351,837$ 371,788$ 356,000$ 360,000$ 374,500$ 4102 Overtime 1,006 934 2,474 2,000 2,000 2,5004105 Longevity 4,450 5,272 3,914 6,300 6,300 7,000


Contractual Services4201 Telephone 2,937 2,904 3,555 4,000 4,000 4,0004202 Postage 12,795 11,513 12,152 14,000 14,000 14,0004205 Electric Power 152 154 158 400 400 4004210 Education & Training 4,734 4,267 2,588 8,000 8,000 8,0004212 Mileage 950 863 773 1,000 1,000 1,0004218 Other Insurance 23,855 28,468 27,242 40,000 35,000 40,0004220 Dues & Subscriptions 3,693 3,957 3,593 7,500 7,000 5,0004225 Professional Services (3) 6,430 16,424 18,460 40,000 40,000 40,0004226 Audit Services 7,930 7,200 7,300 9,000 10,000 13,0004230 Bad Debt Collection Fee 350 183 4 1,000 500 5004245 Printing & Advertising 2,838 3,668 3,543 4,000 4,000 4,0004255 Vehicle Maintenance 843 10 550 500 500 5004256 Equipment Maintenance 99 443 529 1,000 1,000 1,0004257 Office Equipment Maintenance 723 236 496 1,000 1,000 1,0004259 Computer Programming 3,257 3,579 3,372 3,500 3,500 10,0004265 Other Services (4) 16,175 19,280 17,420 20,000 20,000 20,0004269 Sales Tax 5,739 8,594 10,291 10,000 10,000 10,000


4301 Office Supplies 2,060 2,344 1,710 3,000 3,000 3,0004302 Printed Material 27 143 296 500 500 5004304 Safety Training 10,853 11,688 11,744 13,000 13,000 13,0004305 Personnel Supplies 0 0 0 0 0 5004315 Vehicle Supply 83 1,365 618 1,000 1,000 1,0004317 Gasoline 1,173 1,478 1,794 2,000 2,000 2,0004320 Tires & Batteries 195 89 507 500 500 5004335 Other Commodities 1,929 1,271 1,087 2,000 2,000 1,500


4405 Machinery & Equipment (5) 2,193 63,969 550 25,000 25,000 75,0004420 Structures & Improvements (6) 1,528 965 9,123 10,000 10,000 10,000

Sub-Total 3,721$ 64,934$ 9,673$ 35,000$ 35,000$ 85,000$ Debt Service (7)

5025 Transfer to General Fund 210,300 210,300 210,300 225,300 225,300 255,3005025 Transfer to Special Parks 12,000 12,000 27,000 18,100 18,100 18,1005025 Transfer to Employee Benefit 46,500 46,500 61,500 61,500 61,500 70,0005025 Transfer to Capital Improvement 260,000 260,000 260,000 260,000 296,000 260,0005025 Transfer to Electric Reserve 200,000 200,000 200,000 200,000 200,000 200,0005025 Transfer to Electric Bond P & I 560,000 560,000 515,000 515,000 515,000 520,0005025 Transfer to Bond & Interest 36,100 36,100 51,100 45,000 50,000 50,0005025 Transfer to Library 0 0 0 3,400 3,400 3,4005025 Transfer to Library Emp Ben 0 0 0 2,400 2,400 2,4005025 Transfer to Economic Dev Fund 0 10,000 10,000 0 10,000 10,0005025 Transfer to NRP Fund 0 0 3,000 0 0 0

Sub-Total 1,324,900$ 1,334,900$ 1,337,900$ 1,330,700$ 1,381,700$ 1,389,200$

Total 1,932,699$ 2,040,724$ 2,019,747$ 2,111,300$ 2,141,900$ 2,234,600$

2013(1) City Manager, Asst. to CM, Asst. City Clerk, 2 Meter Readers,

2 Utility Clerks & Director of Electric Utility(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins.,

Health Insurance & ICMA(3) Includes USGS Payment and Primary Election Expenses(4) Includes Main Street Funding(5) Includes Down payment for new City-wide Phone System(6) Misc Repairs and Improvements to City Hall / Chamber Office and grounds(7) Transfers

Page 108 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 40-62 – Production Electric Fund

Overview

This departmental budget provides for the resources to operate and maintain the city’s two power plants. Power Plant #2 is manned 24/7 to be able to respond to emergencies such as power outages. The low actual expenditures in the salary line item (personnel services) in 2011 reflects some staffing turnover in this department. The required rotating shift schedule for plant operators seems to be credited for this turnover.

The 2013 budget reflects an anticipated increase in transmission costs. Funds have been provided in the Education and Training line item for the plant operators to begin the KMU Plant Operator’s school. Tentatively, this is to be a 3 to 4 year program and structured somewhat like the program that lineman must complete to get their journeyman designation.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013


Contractual Services 4,891,378 5,320,100 5,210,100 5,667,000

Commodities 23,309 119,000 113,800 101,500

Capital Outlay 5,210 51,000 51,000 6,000



Budget 2012

Revised 2012

Budget 2013

Plant Superintendent 1.00 1.00 1.00 1.00

Operators 6.73 6.73 6.73 6.73

TOTAL FTEs 7.73 7.73 7.73 7.73

Page 109 of 131


Actual Actual Actual Budget Estimate ProposedElectric Production 40-62 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 191,257$ 179,735$ 199,634$ 230,600$ 215,000$ 232,000$ 4102 Overtime 6,495 6,312 6,193 10,000 10,000 10,0004105 Longevity 1,882 1,818 1,904 2,000 2,000 2,100


Contractual Services4201 Telephone 1,912 1,973 2,091 2,200 2,200 2,2004205 Electric Power 4,171,552 4,576,744 4,693,747 4,960,000 4,960,000 5,400,0004206 Natural Gas 158,088 7,475 8,039 150,000 50,000 50,0004210 Education & Training 1,328 1,500 2,046 2,000 2,000 7,5004215 Vehicle Insurance 126 125 286 600 600 1,0004216 Building Insurance 45,639 43,637 61,317 65,000 65,000 65,0004217 Equipment Insurance 65,259 72,058 64,852 72,000 66,000 72,0004218 Other Insurance 6,658 6,555 4,051 8,000 5,000 8,0004219 Fees & Permits 2,020 431 343 3,000 2,000 1,0004220 Dues & Subscriptions 0 0 0 300 300 3004225 Professional Services 451 765 1,300 2,000 2,000 2,0004256 Equipment Maintenance 49,905 55,312 50,588 50,000 50,000 53,0004260 Building & Grounds Maintenance 3,025 2,828 2,364 4,000 4,000 4,0004265 Other Services 66 190 353 1,000 1,000 1,000

Sub-Total 4,506,030$ 4,769,593$ 4,891,378$ 5,320,100$ 5,210,100$ 5,667,000$ Commodities

4301 Office Supplies 794 629 923 1,200 1,000 1,2004305 Personnel Supplies 2,978 3,404 3,104 3,500 3,500 3,5004310 Chemicals 4,555 3,655 0 5,000 5,000 5,0004315 Vehicle Supply 70 921 783 500 500 5004316 Equipment Supply 6,315 36,840 10,518 40,000 40,000 40,0004317 Gasoline 809 1,163 1,208 2,000 2,000 2,0004318 Diesel 12,433 19,566 106 45,000 40,000 30,0004319 Oil & Grease 21,554 0 0 10,000 10,000 7,5004320 Tires & Batteries 0 3,173 0 300 300 3004321 Building & Grounds Supplies 4,841 4,006 4,378 6,500 6,500 6,5004330 Tools 768 1,991 2,235 4,000 4,000 4,0004335 Other Commodities 228 273 55 1,000 1,000 1,000


4405 Machinery & Equipment (3) 8,189 5,949 5,210 40,000 40,000 5,0004420 Structures & Improvements 0 0 0 11,000 11,000 1,000

Sub-Total 8,189$ 5,949$ 5,210$ 51,000$ 51,000$ 6,000$

Total 4,853,571$ 5,123,709$ 5,215,885$ 5,855,300$ 5,716,900$ 6,149,600$

2013(1) Plant Superintendent, 6 Full-time Operators & 1 Part-time Operator(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) Misc Equipment

Page 110 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 40-63 – Distribution Electric Fund

Overview

This departmental budget provides the resources to operate and maintain the city’s electric distribution system. Upkeep and maintenance of this department’s equipment is very important. Annually most of the vehicles and safety equipment are tested to certify that they are safe to use around high voltage lines; these expenses are shared between the Equipment Maintenance and Other Service line items. The department also tests older transformers for PCB’s and will remove and send the transformer off for repair if any are detected. Two major line items (Electric Repair Supplies and Electric Supplies) cover costs for poles, wire, electric meters, transformers, underground materials, and an assortment of other smaller items needed in the system. In 2013, crews will begin upgrading several areas within the City’s system from 4160 voltage to 12470. Funds are also provided to replace the 1989 Ford Hi-Ranger Bucket truck.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 95,769 107,600 107,600 108,600

Capital Outlay 87,770 107,000 107,000 285,000



Budget 2012

Revised 2012

Budget 2013

Distribution Superintendent 1.00 1.00 1.00 1.00

Lineman 4.00 5.00 5.00 5.00

TOTAL FTEs 5.00 6.00 6.00 6.00

Page 111 of 131


Actual Actual Actual Budget Estimate ProposedElectric Distribution 40-63 2009 2010 2011 2012 2012 2013Personnel Services

4101 Salaries (1) 220,980$ 226,531$ 242,641$ 261,000$ 250,000$ 263,800$ 4102 Overtime 7,271 5,659 10,224 8,000 8,000 8,0004105 Longevity 3,807 3,105 3,360 4,800 4,600 4,600


Contractual Services4201 Telephone 1,172 1,165 1,352 1,300 1,300 1,3004206 Natural Gas 4,362 4,189 4,883 5,000 5,000 5,0004210 Education & Training 718 988 995 1,000 1,000 2,0004215 Vehicle Insurance 9,290 8,903 3,838 8,000 6,000 8,0004216 Building Insurance 532 532 931 1,000 1,000 1,0004218 Other Insurance 4,178 4,257 2,919 5,000 4,000 5,0004220 Dues & Subscriptions 0 0 0 100 100 1004225 Professional Services 399 2,276 3,283 6,000 5,000 6,0004255 Vehicle Maintenance 1,845 3,834 4,586 5,000 5,000 5,0004256 Equipment Maintenance 2,507 7,414 4,114 9,500 9,500 9,5004258 Communication Equipment Maint. 0 0 0 500 500 5004260 Building & Grounds Maintenance 0 39 0 500 500 5004265 Other Services 9,925 4,972 10,921 13,000 13,000 13,000


4301 Office Supplies 252 473 76 300 300 3004305 Personnel Supplies 3,781 3,721 4,485 4,500 4,500 4,5004315 Vehicle Supply 140 9 1 500 500 5004316 Equipment Supply 27 0 2,194 3,000 3,000 3,0004317 Gasoline 5,668 5,722 10,281 10,000 10,000 11,0004318 Diesel 2,322 2,814 3,454 4,000 4,000 4,0004319 Oil & Grease 205 88 312 300 300 3004320 Tires & Batteries 383 658 535 2,000 2,000 2,0004321 Building & Grounds Supplies 988 1,167 1,887 2,000 2,000 2,0004323 Electric Repairs Supplies 42,906 26,541 62,283 70,000 70,000 70,0004330 Tools 2,142 3,806 4,909 5,000 5,000 5,0004335 Other Commodities 2,489 2,218 5,353 6,000 6,000 6,000


4401 Vehicles 0 0 0 0 0 180,0004405 Machinery & Equipment (3) 0 0 0 7,000 7,000 5,0004415 Electric Supplies 83,185 68,131 87,770 100,000 100,000 100,0004420 Structures/Improvements 213 470 0 0 0 0

Sub-Total 83,397$ 68,601$ 87,770$ 107,000$ 107,000$ 285,000$

Total 522,126$ 494,333$ 584,544$ 677,000$ 654,100$ 858,900$

TOTAL ELECTRIC EXPENDITURES 7,308,396$ 7,658,766$ 7,820,177$ 8,643,600$ 8,512,900$ 9,243,100$

2013(1) Distribution Superintendent & 5 Lineman(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) New Bucket Truck

Page 112 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 41 – Electric Reserve

Overview

This fund was created to provide a source of reserve funding for the Electric Utility for large capital equipment and repairs to the plant and system. The city has steadily been setting aside a minimum of $200,000 per year for a number of years to build the reserve to around $2,000,000. Funds are included in the Machinery and Equipment line item for two circuit breakers and to replace old electric meters.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013


Transfer from General 3,600 - - -

Transfer from Spec C/C Hwy 3,600 - - -

Transfer from Sanitation 3,600 - - -

Refund of Expenditures - - 979 - Transfer from Corp Levee (repay loan) 643,000 - - -

TOTAL REVENUES 853,800 200,000 200,979 200,000

Revenue Forward 1,914,375 1,986,000 2,115,021 2,216,000

TOTAL RESOURCES 2,768,175 2,186,000 2,316,000 2,416,000 Expenditure Summary 41-68

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Contractual Services 10,154 - - -

Capital Outlay 643,000 100,000 100,000 100,000


Page 113 of 131

City of Augusta2013 BudgetElectric Reserve


3510 Interest 0 0 0 0 0 03545 Transfer from Electric 200,000 200,000 200,000 200,000 200,000 200,0003545 Transfer from General 3,600 3,600 3,600 0 0 03545 Transfer from Spec C/C Hwy 3,600 3,600 3,600 0 0 03545 Transfer from Sanitation 3,600 3,600 3,600 0 0 03545 Transfer from Corp Levee (repay loan) 0 0 643,000 0 0 03550 Refund of Expenditures 77,063 0 0 0 979 0

Sub-Total 287,863$ 210,800$ 853,800$ 200,000$ 200,979$ 200,000$ 3001 Revenue Forward 1,576,714 1,796,845 1,914,375 1,986,000 2,115,021 2,216,000



Final Balance Remaining 1,796,845$ 1,914,375$ 2,115,021$ 2,086,000$ 2,216,000$ 2,316,000$


4256 Equipment Maintenance 19,240 - 10,154 - - -

Sub-Total 19,240$ -$ 10,154$ -$ -$ -$ Capital Outlay

4405 Machinery & Equipment (1) 48,492 93,270 643,000 100,000 50,000 100,0004420 Structures & Improvements 0 0 0 0 50,000 0

Sub-Total 48,492$ 93,270$ 643,000$ 100,000$ 100,000$ 100,000$


Note: The purpose of the reserve fund was established for future improvements, major repairs and large capital purchases needed at the electric plant/electric system.

2013(1) Two Circuit Breakers ($40,000) / Meters ($60,000)

Page 114 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 45 – Electric Plant Expansion Bond P & I

Overview

The Electric Plant Expansion Bond P & I fund makes the payment on the bonds that were issued for the purchase of the new FM Man engine and the expansion of Power Plant #2. This debt pays off in 2021. The original bonds were refinanced in 2010. The annual cost savings is approximately $35,000. Funds are transferred from the Electric Administration fund to cover the annual debt payments. The transfer was lowered in 2012 but increased slightly in 2013 to ensure that there are sufficient resources in the fund at all times to cover the debt payments.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Interest 1,213 5,000 324 -

Transfer In from Electric Fund 515,000 515,000 515,000 520,000

TOTAL REVENUES 516,213 520,000 515,324 520,000

Revenue Forward 325,409 312,000 307,676 292,000


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Debt Service 533,945 531,000 531,000 531,000


Page 115 of 131

City of Augusta2013 BudgetElectric Plant Expansion Bond P & I


3510 Interest 12,551 8,117 1,213$ 5,000$ 324$ 0$ 3545 Transfer In from Electric Fund 560,000 560,358 515,000 515,000 515,000 520,0003597 Bond Proceeds 0 4,275,000 0$ 0$ 0$ 0$ 3598 Premium 0 109,341 0$ 0$ 0$ 0$




Balance Remaining 325,839$ 325,409$ 307,677$ 301,000$ 292,000$ 281,000$ Auditor's Adjustment (1)



Debt Service4221 Cost of Issuance 0 37,576 0 0 0 05005 Principal 305,000 4,619,015 410,000 395,000 395,000 410,0005010 Interest 264,578 253,903 123,941 136,000 136,000 121,0005015 Commission 4 3 4 0 0 02016 Underwriters Discount 0 42,750 0 0 0 0

Sub-Total 569,581$ 4,953,246$ 533,945$ 531,000$ 531,000$ 531,000$


Series 20025005 Principal5010 Interest5015 Commission

Series 2010C5005 Principal5010 Interest5015 Commission

121,693.76$ 5.00$

2012

2012

120,593.76$ 5.00$

-$ -$ 5.00$

410,000.00$

340,000.00$ 2013

2013

13,940.00$ 5.00$

55,000.00$

Page 116 of 131

2013 BUDGET

City of Augusta, KS

▐ Wastewater Fund Introduction

Overview

The Wastewater Fund provides the resources for the day to day operations of the wastewater treatment plant as well as the maintenance and upkeep of the City’s sanitary sewer collection system. There are two departmental budgets within this fund: Wastewater Treatment and Sewer Collection. Funding comes primarily from sewer fees. The City Council approved a rate increase of $2.50 to the minimum charge to provide funding for an additional laborer position to help with routine maintenance and cleaning. The additional revenue from the rate increase will also assist with equipment maintenance needs and building a healthy operating reserve for emergency situations and repairs in this fund.

Page 117 of 131

2013 BUDGET

City of Augusta, KS

▐ Wastewater Charts

Service Fees 98.27%

Sewer District #12

1.00%

Other 0.73%

Wastewater Revenues



Commodities 13.87%


Wastewater Expenditures

Page 118 of 131

City of Augusta2013 BudgetWastewater Treatment


3229 Sewer Tap Fee $2,750 $3,500 $2,750 $2,000 $2,000 $2,0003480 Miscellaneous 1070 780 710 100 127 1003510 Interest 2000 1685 1291 1000 200 10003512 Dividends 4000 3000 1500 0 2500 03530 Sale of Scrap 0 0 15 0 0 03550 Refund of Expenditures 400 1029 871 1000 1000 10003611 Service Fees 438,392 469,715 455,619 455,000 455,000 552,000 3616 Sewer District #12 5,670 5,588 4,755 5,600 5,100 5,600



Expenditures: 471,353$ 444,456$ 472,317$ 543,000$ 509,100$ 563,700$ Balance Remaining 155,839$ 196,679$ 191,873$ 69,300$ 148,700$ 146,700$ Auditors Adjustment


Page 119 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 50-70 – Wastewater Treatment Wastewater Fund

Overview

This departmental budget covers the costs to maintain and operate the wastewater treatment plant. The plant is currently staffed by four operators. The plant staff is working to complete the recertification of the lab with KDHE, which will allow the City to perform a number of required tests in house. Improvements to the sludge handling process at the plant have made the plant operations more efficient. Installation of the belt filter press has allowed the City to trim some costs from the Chemical and Equipment Supply line items. Over the next few years, the treatment plant will need to replace several pieces of equipment related to the disposal of sludge through land application. Large capital improvements such as the SCADA system and bar screening will be provided for in the Wastewater Reserve Fund as funding allows.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 43,769 58,600 54,100 53,600

Capital Outlay 1,348 3,000 3,000 3,000



Budget 2012

Revised 2012

Budget 2013

Water/Wastewater Supt. 0.50 0.50 0.50 0.50

Chief Plant Operator 1.00 1.00 1.00 1.00

Lab Tech 1.00 1.00 1.00 1.00

Plant Operators 2.00 2.00 2.00 2.00

TOTAL FTEs 4.50 4.50 4.50 4.50

Page 120 of 131

City of Augusta2013 BudgetWastewater Treatment


4101 Salaries (1) 161,505$ 159,587$ 173,162$ 172,000$ 170,000$ 175,000$ 4102 Overtime 3,462 919 2,204 3,000 3,000 3,0004105 Longevity 123 279 624 900 900 1,100


Contractual Services4201 Telephone 3,304 3,234 3,482 4,000 4,000 4,0004206 Natural Gas 1,265 2,595 2,794 4,000 4,000 4,0004210 Education & Training 1,242 145 1,665 1,500 1,500 1,5004215 Vehicle Insurance 695 694 393 1,000 1,000 1,0004216 Building Insurance 12,325 12,554 14,199 16,000 18,000 18,0004218 Other Insurance 1,754 783 1,623 2,000 2,000 2,0004220 Dues & Subscriptions 216 200 870 500 500 5004225 Professional Services 9,323 8,582 11,133 6,500 6,500 7,5004226 Audit 4,300 2,875 2,924 2,000 2,000 2,0004245 Printing & Advertising 180 52 300 500 500 5004255 Vehicle Maintenance 177 43 413 500 500 5004256 Equipment Maintenance 22,301 30,290 27,422 25,000 25,000 28,0004257 Office Equipment Maintenance 191 0 0 300 300 3004258 Communication Equipment Maint. 0 0 0 200 200 1004260 Building & Grounds Maintenance 4,099 4,323 3,982 4,000 4,000 4,0004265 Other Services 4,217 2,305 2,881 5,000 5,000 4,000


4301 Office Supplies 857 729 269 800 800 8004305 Personnel Supplies 1,632 2,051 1,521 2,000 2,000 2,0004310 Chemicals 27,241 17,638 24,021 28,000 25,000 25,0004314 Lab Supplies 5,120 2,858 2,611 7,000 5,000 7,0004315 Vehicle Supply 209 3 44 300 300 3004316 Equipment Supply 6,894 7,502 5,144 7,000 7,000 5,0004317 Gasoline 797 498 740 1,000 1,000 1,0004318 Diesel 4,363 5,324 5,547 6,000 6,000 6,0004319 Oil & Grease 940 1,000 440 800 800 8004320 Tires & Batteries 1,241 515 1,958 2,000 2,500 2,0004321 Building & Grounds Supplies 876 1,330 731 1,300 1,300 1,3004330 Tools 329 388 196 400 400 4004335 Other Commodities 160 558 548 2,000 2,000 2,000


4401 Automotive Equipment 0 0 0 0 0 04405 Machinery & Equipment (3) 1,532 3,114 0 2,000 2,000 2,0004420 Structure & Improvements 0 0 1,348 1,000 1,000 1,000

Sub-Total 1,532$ 3,114$ 1,348$ 3,000$ 3,000$ 3,000$ Debt Service

5025 Transfer Out 20,000 0 0 0 0 0

Sub-Total 20,000$ -$ -$ -$ -$ -$

Total 368,932$ 340,729$ 366,511$ 388,500$ 386,000$ 397,100$

2013(1) 1/2 Water Superintendent, Chief Plant Operator, Lab Tech, 2 Operators(2) Includes Wastewater KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.(3) Misc Equipment

Page 121 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 50-7050 – Wastewater Collection Wastewater Fund

Overview

This departmental budget covers the cost to maintain the sewer collection system. The laborer position has been included for several years in the budget but has not been filled because of revenue shortfalls. The City Council approved a rate increase of $2.50 to provide resources to fill this position in 2013.

The primary increase in expenditures for this department is for additional funds to be used to purchase chemicals to kill roots in sewer lines. Roots are one of the biggest problems and contributors to sewer line backups. The equipment maintenance line item covers costs associated with the sewer flush truck as well as the upkeep of the lift stations. Funding for the Professional Services line item was increased to give the department flexibility to camera lines when staff encounters problems. Insurance costs have increased for the department as a result of several insurance claims for sewer backups.

Expenditure Summary

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013



Commodities 16,895 23,100 23,100 24,600

Capital Outlay 3,727 2,500 2,500 1,500



Budget 2012

Revised 2012

Budget 2013

Collection System Foreman 1.00 1.00 1.00 1.00

Collection Trainee 0.00 1.00 0.00 1.00

TOTAL FTEs 1.00 2.00 1.00 2.00

Page 122 of 131

City of Augusta2013 BudgetWastewater Collection


4101 Salaries (1) 42,459$ 42,543$ 45,253$ 67,000$ 46,000$ 71,000$ 4102 Overtime 577 154 345 1,000 1,000 1,0004105 Longevity 972 936 972 1,200 1,200 1,500


Contractual Services4201 Telephone 0 480 521 500 500 5004210 Education & Training 345 372 291 500 500 5004215 Vehicle Insurance 1,395 1,393 997 1,500 1,300 1,5004218 Other Insurance 1,096 619 684 800 2,000 2,0004224 Construction 159 82 0 1,000 1,000 1,0004225 Professional Services 2,333 3,419 1,732 3,000 6,000 5,0004255 Vehicle Maintenance 856 559 926 1,000 1,000 1,0004256 Equipment Maintenance 10,014 14,995 13,058 13,000 13,000 15,0004265 Other Services 1,924 225 47 1,000 1,000 1,000


4301 Office Supplies 244 249 243 400 400 4004305 Personnel Supplies 356 394 651 700 700 7004310 Chemicals 5,858 5,265 1,645 7,000 7,000 7,0004315 Vehicle Supply 289 205 132 300 300 3004316 Equipment Supplies 1,954 856 574 1,100 1,100 1,1004317 Gasoline 2,483 3,685 6,242 4,500 4,500 5,0004318 Diesel 1,039 1,121 2,993 2,500 2,500 3,0004319 Oil & Grease 335 289 346 300 300 3004320 Tires & Batteries 963 795 429 1,000 1,000 1,0004321 Supplies Building & Grounds 749 237 491 300 300 3004324 Sewer Repair Supplies 2,465 2,478 2,528 3,500 3,500 4,0004330 Tools 1,025 1,119 596 1,000 1,000 1,0004335 Other Commodities 634 505 24 500 500 500


4401 Automotive Equipment 0 500 0 0 0 04405 Machinery & Equipment (3) 659 0 3,727 2,000 2,000 1,0004420 Structure & Improvements 95 0 0 500 500 500

Sub-Total 754$ 500$ 3,727$ 2,500$ 2,500$ 1,500$

Total 102,421$ 103,727$ 105,806$ 154,500$ 123,100$ 166,600$

TOTAL WASTEWATER TREATMENT EXP 471,353$ 444,456$ 472,317$ 543,000$ 509,100$ 563,700$

2013(1) Collection System Foreman, Laborer(2) Includes KPERS, FICA, Work Comp. Ins., Unemployment Ins., & Health Ins.

Page 123 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 47 – Wastewater Reserve

Overview

The Wastewater Reserve fund was established at the same time that Fund 49 was established to provide the resources to pay the debt on the WWTP. The purpose of the reserve is to provide resources for improvements to the Wastewater Plant and System. The primary source of funding is through a transfer from Fund 49. In addition, the proceeds from the WWTP lawsuit were placed in this fund and are to be used for the costs of those repairs and improvements. For 2013, funds were designated for the installation of two VFDs for the oxidation ditch aerators at the wastewater treatment plant. In addition, funds were included for repairs to the camera/security system and the replacement of the effluent sampler. The transfer from Fund 49 was increased by to $100,000 to start building up funding for the new SCADA system and bar screening projects.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013


Transfer from Wastewater Plant 50,000 50,000 50,000 100,000

TOTAL REVENUES 50,000 50,000 50,312 100,000

Revenue Forward 1,013,873 414,000 424,688 210,000

TOTAL RESOURCES 1,063,873 464,000 475,000 310,000 Expenditure Summary 47-4940

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Contractual Services 44,250 10,000 5,000 -

Capital Outlay 594,935 280,000 260,000 40,000


Page 124 of 131

City of Augusta2013 BudgetWastewater Reserve


3480 Miscellaneous 0 0 0 0 312 03510 Interest 0 0 0 0 0 03545 Transfer from Wastewater Plant 0 50,000 50,000 50,000 50,000 100,0003575 Settlement 412,254 0 0 0 0 0

Sub-Total 412,254$ 50,000$ 50,000$ 50,000$ 50,312$ 100,000$ 3001 Revenue Forward 580,000 992,254 1,013,873 414,000 424,688 210,000

Resources Available 992,254$ 1,042,254$ 1,063,873$ 464,000$ 475,000$ 310,000$


Final Balance Remaining 992,254$ 1,013,873$ 424,688$ 174,000$ 210,000$ 270,000$


Contractual Services4223 Engineering 0 28,381 44,250 10,000 5,000 0

Sub-Total 0$ 28,381$ 44,250$ 10,000$ 5,000$ -$

Capital Outlay4420 Structures & Improvements (1) 0 0 594,935 280,000 260,000 40,000

Sub-Total 0$ -$ 594,935$ 280,000$ 260,000$ 40,000$

Total Expenditures 0$ 28,381$ 639,185$ 290,000$ 265,000$ 40,000$

Note: The purpose of the reserve fund was established for future improvements, major repairs and large capital purchases needed at the wastewater plant.

2013(1) Oxidation Ditch Aerators VFD's (2); Effluent Sampler; Camera/Security System

Page 125 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 49 – Wastewater Treatment Plant

Overview

The Wastewater Treatment Plant fund was established primarily to provide resources to pay off the KDHE revolving loan debt for the wastewater treatment plant. Revenue comes from the WWTP fee. The loan will be paid off in 2021. The fee ordinance for sewer rates outlines how these funds can be used. First and foremost is to cover the debt for the plant. Second, funds can be used to pay for the costs to make repairs and improvements caused by inflow and infiltration (I & I) into our sanitary sewer system. Third, funds can be placed in reserve. And fourth, funds can be used for equipment for the wastewater utility. In 2013, funds are provided to perform repairs identified from the camera study in 2012. Funds have also been designated for the purchase of an alley/easement sewer cleaning machine and trailer. This piece of equipment would allow access to areas that the sewer truck cannot get to because of space limitations, fences, trees, and other impediments.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Fees 841,307 820,000 819,789 820,000

TOTAL REVENUES 841,307 820,000 819,789 820,000

Revenue Forward 1,024,235 960,000 1,197,211 1,185,900

TOTAL RESOURCES 1,865,542 1,780,000 2,017,000 2,005,900 Expenditure Summary 49-4950

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Contractual Services 798 225,000 180,000 230,000

Capital Outlay - 10,000 10,000 75,000



Page 126 of 131

City of Augusta2013 BudgetWastewater Treatment Plant


3510 Interest 0 0 0 0 0 03612 Fees 845,126 834,823 841,307 820,000 819,789 820,000

Sub-Total 845,126$ 834,823$ 841,307$ 820,000$ 819,789$ 820,000$ 3001 Revenue Forward 1,009,741 882,888 1,024,235 960,000 1,197,211 1,185,900



Balance Remaining 882,888$ 1,024,235$ 1,197,211$ 877,400$ 1,185,900$ 1,009,800$ Auditors' Revenue Adjustment

Final Balance Remaining 882,888$ 1,024,235$ 1,197,211$ 877,400$ 1,185,900$ 1,009,800$


Contractual Services 4223 Engineering Fees (1) 18,228 25,692 0 15,000 20,000 20,0004224 Construction Fees (1) 57,585 0 0 150,000 50,000 100,0004225 Professional Services (1) 0 0 0 50,000 100,000 100,0004228 Legal Services 73,434 0 0 0 0 04265 Other Services 0 0 0 0 0 04316 Equipment Supplies 0 0 0 0 0 04324 Sewer Repair Supplies (1) 1,094 252 798 10,000 10,000 10,000

Sub-Total 150,341$ 25,944$ 798$ 225,000$ 180,000$ 230,000$

Capital Outlay4405 Machines & Equipment (2) 4,105 0 0 10,000 10,000 75,000

Sub-Total 4,105$ -$ -$ 10,000$ 10,000$ 75,000$ Debt Service

5005 Principal (3) 426,735 439,806 453,278 467,200 468,700 500,0005010 Interest (3) 190,798 177,727 164,255 150,400 122,400 91,1005025 Transfer To WW Reserve (4) 200,000 50,000 50,000 50,000 50,000 100,000

Sub-Total 817,533$ 667,533$ 667,533$ 667,600$ 641,100$ 691,100$


2013(1) Engineering / Sewerline repairs (I/I) / Camera Sewer line(2) Easement/Alley Sewer Equipment/Trailer(3) Debt Service(4) Transfer to Reserve

5005 Principal5010 Interest

2013500,000.00$ 91,100.00$

468,697.12$ 122,341.22$

2012

Page 127 of 131

2013 BUDGET

City of Augusta, KS

Bond & Interest Fund

Page 128 of 131

2013 BUDGET

City of Augusta, KS

▐ Fund 60 – Bond & Interest

Overview

The Bond & Interest fund provides for the payment of the general obligation debt of the city. The majority of this debt is to be paid through special assessments. There is some debt to the city at large for the swimming pool, library improvements, and new fire truck. The city at large debt is paid from a combination of sources. Several bond refinancing issues over the past few years have helped lower the interest costs for the City and reduced annual debt payments. The mill levy for the 2013 budget was increased primarily to cover shortfalls from delinquencies in the Bond & Interest Fund.

Revenue Detail

Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Ad Valorem Tax 141,599 109,500 102,900 178,300


Delinquent Tax 4,956 2,000 3,500 3,000

Interest 7,411 - 371 -


Transfer from Library Project 8,000 8,000 8,000 8,000

Refund of Expenditures 13,664 - - -

Bond Proceeds - - 2,400 -

Special Assessments 546,477 560,000 524,000 579,500 Special Assessments Prepaid/Delq 3,644 - 32,000 -

TOTAL REVENUES 792,756 748,000 745,271 837,100

Revenue Forward 60,693 57,000 56,629 3,900


Account Actual 2011

Budget 2012

Revised 2012

Budget 2013

Debt Service 793,696 805,000 798,000 841,000


Page 129 of 131

City of Augusta2013 BudgetBond & Interest


3111 Ad Valorem Tax 146,372 89,993 141,599 109,500 102,900 178,300 3114 Motor Vehicle Tax 26,506 25,443 15,905 23,500 22,100 18,300 3115 M & E Reimbursement 827 - - - - - 3150 Delinquent Tax 4,731 5,216 4,956 2,000 3,500 3,000 3510 Interest 8,027 5,000 7,411 - 371 - 3511 Accrued Interest on Bonds 533 4,414 - - - - 3545 Transfer from Electric 36,100 36,100 51,100 45,000 50,000 50,000 3545 Transfer Correction from 2009 - - - - - - 3545 Transfer from Library Project 8,000 8,000 8,000 8,000 8,000 8,000 3545 Transfer from Lakepoint 6th - - - - - - 3545 Transfer from Waterline Proj - - - - - - 3550 Refund of Expenditures - - 13,664 - - - 3595 Sale of Bonds 1,000 1,000 - - - - 3597 Bond Proceeds - 1,369,000 - - 2,400 - 3598 Premium - 33,341 - - - - 3811 Special Assessments 572,027 565,823 546,477 560,000 524,000 579,500 3812 Special Assessments Prepaid/Delq 8,433 - 3,644 - 32,000 -




Balance Remaining 58,605$ 60,693$ 59,752$ -$ 3,900$ -$ Auditors' Adjustment (3,124)$

Final Balance Remaining 58,605$ 60,693$ 56,629$ -$ 3,900$ -$


4221 Cost of Issuance - 11,403 6,674 - - - 4265 Other Services - 19 - - - 1,000 5005 Principal Payments 610,000 1,874,596 585,000 630,000 635,000 695,000 5010 Interest Payments 244,222 240,232 202,022 175,000 163,000 145,000 5015 Other Commission 3 3 - - - - 5016 Underwriters Discount - 13,700 - - - - 5023 Temp Note Payoff - 1,291 - - - -


2013 Debt Payments Principal InterestSeries 2005 A - Lake at Country Hills $20,000 $780Series 2006 A - Willowbrook and Stonelake Estates (phase 2) $165,000 $14,155Series 2006 B - Refunding 1999A, 2000A, 2000B $150,000 $16,762Series 2008 A - Lakepoint 6th, Augusta Heights $30,000 $14,751Series 2008 B - Refunding 2001A, 2001B $90,000 $13,043Series 2009 - Fire Truck $45,000 $23,320Series 2010 B - Refunding $160,000 $29,725Series 2012 - Refunding 2005A $5,000 $3,300Series 2012 - Refunding 2006A $10,000 $15,500Series 2012 - Belmont 3 & Stonelake Estates (phase 3) $20,000 $12,957

$695,000 $144,293

Page 130 of 131

2013 BUDGET

City of Augusta, KS

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Page 131 of 131

Documents

Kristey Williams Assistant to the City Manager · owner is the annual mill levy for the City. The mill levy is based upon the assessed valuation of the City as determined and set