2013 city budget overview

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2013 City Budget Overview

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2013 City Budget Overview

The Bill Frost Memorial PowerPoint

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Review of City Growth and Service Requirements

2004 2005 2006 2007 2008 2009 2010 2011

Vehicle Registrations

Cumulative Growth of City (in acres)

Regional Population

Water Customers

45,338 51,079

99.2

110,5001,127.4

129,120

14,862

11,417

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Property Taxes for Outside Services

25¢ of Every Property Tax Dollar

Property Taxes for City Services

7¢ of Every Property Tax Dollar

State of

Kansas 1¢

City of Manhattan32¢

Riley County

27¢USD 383

40¢

2012 Property Taxes

Down from 2011

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Changes in Property Taxes

2004 2005 2006 2007 2008 2009 2010 2011 2012

$ 11,799,489

$ 18,932,078

$ 3,484,557$ 4,340,548

City Services Only (property taxes)

Total City Property Taxes

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2004 2005 2006 2007 2008 2009 2010 2011 2012

1,278,414

807,826

274,995

605,801

Property Taxes from Valuation Growth

Property Taxes from New Improvements

Property Taxes from City Valuation

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2013 City Budget Process

Fund Original Request Management Reductions

General Fund (Operations) $ 26,848,633 ($ 892,293)

General Fund (CIP) $ 659,466 ($ 495,533)

Bond & Interest Fund $ 24,529,641 ------

Special Revenue Funds $ 42,112,482 ($ 547,804)

Enterprise Funds $ 31,595,521 ($ 670,500)

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2013 City Budget

Fund 2012 Budget 2013 Proposed Budget

General Fund $ 24,348,374 $ 25,956,340

Special Revenue Funds $ 40,491,909 $ 41,564,678

Bond & Interest Fund $ 20,345,757 $ 24,529,641

Enterprise Funds $ 28,067,130 $ 30,925,021

Total $ 113,253,170 $ 122,975,680

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2013 City Budget

Fund 2013 Proposed Budget

Possible Mill Levy Increase

General Fund $ 25,956,340 .390

Special Revenue Funds $ 41,564,678 2.213

Bond & Interest Fund $ 24,529,641 .212

Enterprise Funds $ 30,925,021 -----

Total $ 122,975,680 2.815

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General Fund IncreasesProposed 2013 General Fund Expenditure Increase (over 2012 budget)

Municipal parking lots (new division) $ 140,200Fire Station No. 5 personnel $ 190,000 New Employee Positions (new and part-time) $ 79,671Pool seasonal employees $ 124,080Proposed 2013 salary adjustments $ 341,633Retirement and service awards $ 162,000Gas/electric/street lighting increases $ 117,769Downtown Manhattan Inc. $ 45,000Other Increases $ 407,613(commodities, contractual, capital outlay, etc.) Total $ 1,607,966

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General Fund IncreasesProposed 2013 General Fund Revenue Increase (over 2012 budget)

Beginning Cash Balance $ 200,000Property Taxes $ 226,104Sales Taxes $ 494,161Services and Sales $ 187,654Fines and Court Costs $ 72,981Transfers $ 608,500Recreation Programs and Pools $ 66,928

(revenue deductions) ($ 248,362)

Total $ 1,607,966

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Municipal Parking DivisionRationale: To establish a ‘budget benchmark’ reflecting the growing costs associated with maintaining several municipal parking areas.

Proposed 2013 Budget

Municipal Parking Lots (new division) $ 140,200

Note: The anticipated annual cost of the new downtown parking facility is $45,700, which is included in the above budget.

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Municipal Pools2011 Actual 2012 Budget

2013 Proposed Budget

Swimming Pool Revenues $ 430,711 $ 401,210 $ 434,500

Swimming Pool Expense $ 616,216 $ 487,330 $ 601,700

General Fund Subsidy $ 185,505 $ 86,120

(estimated)$ 167,200

(estimated)

2012 Operation Changes:(1) Add Aquatics Supervisor and eliminate three pool manager positions (2) Fee increase for swim lessons (3) Other possible changes based on City Commission input

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Special Revenue Funds


Employee Benefits $ 1 ,794,000 $ 2 ,551,000

Kansas Police & Fire (KPF) $ 628,000 $ 770,000

General Improvement $ 62,717 $ 175,000

Fire Equipment Reserve $ 483,500 $ 379,271

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Special Revenue Funds



Employee Benefits $ 2 ,551,000 .328

Kansas Police & Fire (KPF) $ 770,000 .355

General Improvement $ 175,000 .161

Fire Equipment Reserve $ 379,271 .210

Total $ 122,975,680 1.054

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Special Revenue Funds (continued)


Library $ 2,073,910 $ 2 ,177,406

Library Employee Benefits $ 439,800 $ 466,200

Riley County Police Department $ 13,054,500 $ 14,144,590

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Library $ 2 ,177,406 .079

Library Employee Benefits $ 466,200 .035

Riley County Police Department $ 14,144,590 1.046

Total $ 122,975,680 1.160

Special Revenue Funds (continued)

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Bond & Interest Fund


Bond & Interest $ 20,345,757 $ 24,529,641


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The proposed 2013 increase is due in large part to the reserves that must be maintained for the quality-of-life bond issue.

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2013 City Budget

Property Taxes for Outside Services2013 Proposed

Mill Levies2012 Actual Mill Levies

RCPD 28.408 27.362Library 4.317 4.238

Library EBF 0.926 0.89133.651 32.491

Property Taxes for City ServicesGeneral Fund 2.835 2.445

Employee Benefit Fund 1.861 1.533Fire Equipment Reserve 0.321 0.111

General Improvement 0.161 0.000KP&F 0.522 0.167

Bond & Interest Fund 5.621 5.40911.320 9.665

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Kansas Growth Areas

Kansas CityWichitaOlathe

Overland ParkTopeka

Junction CityShawneeLawrence

LenexaLeawoodNewtonEmporia

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Kansas Cities of the First Class2011 G.O. Per Capita

City Population Bonds Debt

Kansas City 145,786 282,040,000 1,935Wichita 382,368 245,399,355 642Olathe 125,872 216,402,760 1,719

Overland Park 173,372 197,155,000 1,137Topeka 127,473 155,070,000 1,216

Junction City 23,353 138,193,983 5,918Shawnee 62,209 86,165,000 1,385Lawrence 87,643 85,145,000 971

Lenexa 48,190 83,605,000 1,735Leawood 31,867 44,112,900 1,384Newton 19,132 37,794,514 1,975Emporia 24,916 34,415,000 1,381

Manhattan 53,401 34,340,246 643Hutchinson 42,080 31,014,476 737

Leavenworth 35,251 27,415,000 778Garden City 26,658 25,258,000 947

Pittsburg 20,233 22,210,000 1,098Dodge City 27,340 21,365,000 781

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General Obligation Debt Pattern

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 -

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

G.O. Debt Issued vs. Retired

GO Bonds Issued

GO Bonds Retired

Annual Debt Payments

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Moody’s Latest Bond Rating“Characteristic of a growing area…”

WHAT WOULD CHANGE THE RATING - UP- Substantial growth in the city's tax base- Sustained and significant improvement in General Fund reserves

WHAT WOULD CHANGE THE RATING - DOWN- Erosion of the city's tax base- Considerable deterioration in General Fund reserves- Sizeable increases to the already high debt burden

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S&P’s Latest Bond Rating

Revised its Financial Management Assessment from “good” to “strong”….

“…based (in part) on the City’s informal policy of budgeting for a $750,000 general fund cash reserve…which management has adhered to historically….”

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• Airport (Projects: Wildlife Fence, GA Apron, Phase 1 of Parking Lot and Terminal Expansion -- $7,110,468) Budget Impact -- $12,345

• Fire (Equipment: TI Cameras, Laptops for Engines, SCBA Masks, Storm Sire, Code Service Truck -- $281,000 ) Budget Impact -- $142,575

• Public Works (Equipment: Dump Truck Projects: Pavement Management Survey, North Manhattan Avenue Expansion, GIS Software, Traffic Controllers, Signal Upgrades, Juliette/K-18 Turn Signal -- $905,000) Budget Impact -- $180,788

2013 Capital Improvement Program

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• Parks & Recreation (Equipment: Pick-up Truck, Utility Vehicle, Stump Cutter, Turf Renovator, Passenger Van Projects: Winter Turf Blankets, City Park Road Repairs, Playground Replacements, Anneberg Lighting , Depot Flooring, Park & Recreation Offices-- $2,065,500) Budget Impact -- $272,250

• Community Development (Project: Comprehensive Plan Update -- $142,500 ) Budget Impact -- $42,300

2013 Capital Improvement Program(continued)

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• Water System (Equipment: Backup Generator, Pick-up Trucks, Service Crane, A/C Unit Projects: Blue Township Waterline, Westwood Waterline Replacement, Rebuild Paint Clarifiers, Rebuild Elevator, Utility Distribution Facility -- $893,000) Budget Impact -- $668,000

• Wastewater System (Projects: Seth Child Relief Sewer, Wildcat Creek Lift Station, Wildcat Ridge Replacement, Claflin Replacement -- $1,113,790) Budget Impact -- $237,790

• Stormwater System (Projects: College & Kimball Flume, CiCo Tributary Stabilization, Pumps at Levee, Bridge Inspection, Watershed Analysis, Levee Restudy-- $430,000) Budget Impact -- $280,000


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City Board and Citizen Requests

• Bike Boulevard Project - ($31,500 Special Street & Highway Fund)

• Bike Coordinator - ($16,000-$25,000 Denied by Management)

• Poliska Lane Sidewalk - ($49,000 Denied by Management)


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City Board and Citizen Requests

• Manhattan Core District Streetscape – (Cost UnknownCommission Direction Requested)

• Pocket Park Sculptures – ($45,000 Commission Direction Requested)

• Fourth Street Roundabout Sculpture – ($50,000 - $100,000 Commission Direction Requested)


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Future Work Session Issues for Consideration

• Consider appropriate level of property tax funding for 2013 City Budget

• Consider utility rate increases for 2013• Consider a City resolution establishing an equipment

reserve fund• Consider a City ordinance allowing health costs to be

paid from the Employee Benefit Fund• Consider reducing annual property and casualty

insurance costs by assuming more risk

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Future Work Session Issues for Consideration

Other issues to be researched for the 2nd budget work session?

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Reminder…

June 12th Second Budget Work Session on the 2013 City Budget and a

Discussion of Utility Rate Increases

(Please refer to the updated budget calendar)

2013 city budget overview

Documents