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ANNUAL BUDGET CITY OF KIRKSVILLE
MISSOURI
January 1, 2013 to December 31, 2013
CITY OF KIRKSVILLE 2013
HOW TO USE THIS DOCUMENT This document contains the City of Kirksville financial plan for governmental operations for the
fiscal year January 1, 2013 through December 31, 2013. It is designed to provide information
about the City, both financial and operational, in a format that is concise and readable. The City
government's goals and objectives are outlined along with an estimate of resources available
showing revenues, fund balances and appropriations which have been approved by the City
Council for specific purposes.
Immediately following is the Table of Contents which provides the user a reference to the topics
contained in this document and the corresponding page number(s). The body of the budget
document is divided by tabs as highlighted below:
General Information. This section includes the ordinance adopting the 2013
budget; listing of principal elected and appointed officials; the Distinguished
Budget Presentation Award; the budget message from the City Manager;
community and government profile; performance measurement project; financial
highlights; capital projects; debt obligations; and leasing arrangements.
The City maintains 28 separate Funds categorized into the following 6 sections. Each contains
in-depth program descriptions, major objectives for the budget year and detailed financial and
operational information by Fund.
General Fund
Special Revenue Funds
Capital Project Funds
Internal Service Funds
Enterprise Funds
Fiduciary and Agency Funds
Capital Projects - This section consists of information on the capital
appropriated for 2013 and is presented in both a summary and detailed format. Appendices - This is made of four sections, inclusive of, budget and financial
policies; personnel information by position, by department and the City pay plan; a listing of City-related committee member appointments; and a glossary of budget-related terms and acronym listing.
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TABLE OF CONTENTS
General Information
Budget Ordinance ........................................................................................................................7
Principal Officials ........................................................................................................................8
Distinguished Budget Presentation Award ..................................................................................9
Budget Message ...........................................................................................................................10-25
Community and Government Profile.......................................................................................26 Kirksville Profile ..........................................................................................................................27-32
City Organizational Chart ............................................................................................................33
Demographics ..............................................................................................................................34
Property Tax Rates-All Direct and Overlapping Taxing Entities ................................................35
Performance Measurements .........................................................................................................36-37
Financial Highlights ...................................................................................................................38
Budgetary Fund Structure ............................................................................................................39-40
Combined Summary of Revenues, Expenditures and Fund Balances .........................................41
Major Revenue Sources ...............................................................................................................42-54
General Fund Revenues (Graph) .................................................................................................55
General Fund Expenditures by Division (Graph) ........................................................................56-57
Government-Wide Expenditures by Function (Graph)................................................................58-59
Government-Wide Expenditures by Category (Graph) ...............................................................60-61
Financial Summaries .................................................................................................................62
Changes in Fund Balance/Fund Equity ........................................................................................63
Financial Summary of Sources and Uses (by Fund Type) ..........................................................64-68
Financial Summaries (by Fund) ...................................................................................................69-88
Capital Projects ..........................................................................................................................89
Capital Projects ............................................................................................................................90-101
Capital Spending (Graph) ............................................................................................................102-103
Capital Improvement Sales Tax Funding ....................................................................................104
Street Improvement Program .......................................................................................................105
Debt Obligations.........................................................................................................................106 Outstanding Debt Obligations ......................................................................................................107-108
Outstanding Debt Obligations by Year ........................................................................................109
Revenue Bonds/Sewerage System ...............................................................................................110-111
Revenue Bonds/Waterworks System ...........................................................................................112-113
Revenue Bonds/Stormwater System ............................................................................................114-115
Leases ..........................................................................................................................................116
Lease Payment Schedule/All Funds.............................................................................................117
Lease Payment Schedule/General Fund, Airport Fund, Hwy 63 CID, and Utility Fund ............118-121
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General Fund General Fund Description ............................................................................................................122
General Fund Revenues and Expenditures Summary ..................................................................123-125
Council .........................................................................................................................................126-127
Administration .............................................................................................................................128-129
Human Resources ........................................................................................................................130-131
Economic Development ...............................................................................................................132-133
Finance .........................................................................................................................................134-136
Information Systems ....................................................................................................................137
Municipal Court ...........................................................................................................................138-139
Public Buildings ...........................................................................................................................140-141
Police Department Overview .......................................................................................................142-143
Police Administration ..................................................................................................................144
Police Patrol .................................................................................................................................145
Police Investigations and Animal Control ...................................................................................146
Fire Department Overview ..........................................................................................................147-148
Fire Administration ......................................................................................................................149
Fire Protection ..............................................................................................................................150
Fire Emergency Preparedness ......................................................................................................151
Public Works Department Overview ...........................................................................................152-153
Public Works Administration ......................................................................................................154
Street and Park Maintenance .......................................................................................................155
Code Enforcement .......................................................................................................................156-158
Engineering ..................................................................................................................................159-160
Recreation Administration ...........................................................................................................161-162
Aquatic Center Fund ....................................................................................................................163-164
Special Revenue Funds Special Revenue Funds Description ............................................................................................165
Special Intergovernmental Revenue Funds .................................................................................166-169
Southeast Tax Increment Financing District Fund ......................................................................170
Downtown Tax Increment Financing District Fund ....................................................................171-172
South Highway 63 Corridor Improvement Plan Fund .................................................................173-174
E911 Central Dispatch Fund ........................................................................................................175-176
Public Transit Fund ......................................................................................................................177
GIS Consortium Fund ..................................................................................................................178
Community Partnership Fund ......................................................................................................179
Airport Fund.................................................................................................................................180-183
North Park Fund ...........................................................................................................................184-185
Capital Project Funds Capital Project Funds Description ...............................................................................................186
Capital Improvements Sales Tax Fund ........................................................................................187-188
Transportation Sales Tax Fund ....................................................................................................189-190
Industrial Park Fund .....................................................................................................................191
Highway 63 Alternate Route .......................................................................................................192
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Internal Service Funds Internal Service Funds Description ..............................................................................................193
Central Garage Fund ....................................................................................................................194-195
Insurance Fund .............................................................................................................................196-197
Enterprise Funds Enterprise Funds Description .......................................................................................................198
Utility Fund Overview .................................................................................................................199-202
Utility Revenues...........................................................................................................................203
Utility Administration ..................................................................................................................204
Water Treatment ..........................................................................................................................205
Water Distribution .......................................................................................................................206
Stormwater Drainage ...................................................................................................................207
Water Capital ...............................................................................................................................207
Wastewater Collection .................................................................................................................208
Wastewater Treatment .................................................................................................................209
Wastewater Capital ......................................................................................................................210
Capital Replacement Reserve ......................................................................................................210
Utility Operation, Maintenance and Replacement Fund..............................................................211
Fiduciary and Agency Funds Fiduciary and Agency Funds Description....................................................................................212
Fiduciary and Agency Funds Overview ......................................................................................213-214
Veterans Memorial Fund .............................................................................................................215
Tri-Centennial Trust Fund ...........................................................................................................215
Investment in Kirksville Charitable Fund ....................................................................................215
Forrest Llewellyn Park Cemetery Trust Fund .............................................................................215
Nancy Reed Fugate Trust Fund ...................................................................................................216
Revolving Loan Fund ..................................................................................................................216
Highway 63 Sales Tax Fund ........................................................................................................216
Appendices Appendix I: Budget and Financial Polices..............................................................................217
Budget Management Policies and Practices ................................................................................218-226
Budget Calendar...........................................................................................................................227
Revenue Management Policy ......................................................................................................228
Investment Policy.........................................................................................................................229-232
Cash Management Policy ............................................................................................................233-235
Debt Management Policy .............................................................................................................236-239
Appendix II-Personnel Information .........................................................................................240
Approved Full-Time Positions by Department ............................................................................241-245
Position Classification and Pay Plan............................................................................................246-247
Appendix III-Citizens Boards/Committees .............................................................................248
Citizen Boards/Committees .........................................................................................................249-251
Non-City Appointed Boards/Committees ....................................................................................252
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Appendix IV-Glossary ...............................................................................................................253
Glossary/Acronyms......................................................................................................................254-266
END OF TABLE OF CONTENTS
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CITY OF KIRKSVILLE 2013
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City of Kirksville Principal Officials
MAYOR AND COUNCIL
Richard Detweiler, Mayor 04/13
Tony Fajkus, Mayor Pro Tem 04/13
Roger A Edge, Sr., 04/14
Jerry Mills, 04/14
Robert Russell, 04/15
City Manager - Mari E. Macomber
City Attorney - Howard Hickman
DEPARTMENTS Administration
Vickie Brumbaugh, City Clerk
Patricia Meredith, Human Resource Director
Melanie Smith, Assistant City Manager
Airport
David Hall, Airport Director
Code Enforcement
Brad Selby, Codes and Planning Director
Community Development/Recreation
Melanie Smith, Assistant City Manager
Engineering/Public Works
John Buckwalter, PE, Public Works Director
Edward Ieans, PE, City Engineer
Finance
Katie Myers, Finance Director
Fire
Randy Behrens, Fire Chief
Police
James Hughes, Police Chief
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DISTINGUISHED BUDGET PRESENTATION AWARD The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the City of Kirksville, Missouri for its annual budget for the
fiscal year beginning January 1, 2012. In order to receive this award, a governmental unit must publish a
budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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December 17, 2012
To the Honorable Mayor, Members of the City Council
and the Citizens of the City of Kirksville:
Like other cities, Kirksville is not immune to the less than positive economic conditions
experienced nationwide however, our city began to see this economic downtown in 2003 and
began implementing cost savings and efficiency measures which has prepared us for this
economic downturn. During fiscal year 2011, multi-year enhancements to the community were
initiated and even in the time of flat revenues, the City was still able to progress, address citizen
concerns and fund core service delivery needs. The adopted budget for 2013, as submitted
herewith, will continue in this mode of sustainability. This budget was formally adopted by the
City Council on December 17, 2012 and establishes a fiscal plan for the City for the period
beginning January 1, 2013 and ending December 31, 2013.
The financial planning process for 2013 began in August and culminated with the formal
adoption of the budget. The result of this financial planning is encompassed in this document.
Financial planning is essential for sound fiscal management and stewardship of resources. At the
forefront of any decision made is how to address the service needs of the citizens of Kirksville in
the most effective and efficient manner possible within the budget constraints imposed. This
budget serves that purpose through formation of public policy, guide of operations, control of
spending and as a written financial plan. It not only serves as a management planning tool, but
provides a written plan of financial accountability to the Kirksville citizenry. A legally adopted
budget is only required for the General Fund, but the City of Kirksville elects to adopt an annual
fixed budget encompassing all its Funds, which establishes an expenditure ceiling that
management may not exceed without Council approval.
This document serves as the City’s primary communication device, presenting not only the
budget, but also goals and objectives and a plan of capital spending for 2013. The annual budget
process began in August 2012 with a City Council planning retreat, where City-wide goals were
formulated that enabled service objectives to be prioritized by function or program, inclusive of
funding avenues and allocation of available monies. Budget development is neither a quick nor
an easy process due to the decisions that are encompassed in the final document; it is a
comprehensive team effort by every level of the municipal organization, including citizen input.
Determination of the annual budget is the most important single endeavor of the City Council
due to its futuristic planning and comprehensive nature, entailing the range of services offered
and prioritizing the allocation of government resources. Core and essential services always
receive the highest priority in committing funds, yet all budget decisions are challenging due to
the City’s limited resources.
The City Council’s financial policies are used as the primary guidelines in setting the budget and
serve as framework for capital planning, expenditure control and resource allocation. Updated
policies governing the budget management, purchasing, fund balance and credit card guidelines
were approved by the City Council in 2011 and encompassed changes in practices, processes and
reflected Council decisions. These policies can be found in Appendix I of this document on page
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217. Budget Management Policies and Practices outline a comprehensive set of policies
affecting the budget process along with short and long-term criteria and ongoing directives. A
Fund Balance Policy was established to maintain compliance with governmental accounting
standards which necessitates the categorization of fund balances into non-spendable, restricted,
committed, assigned and unassigned. The Purchasing Policy was updated to reflect changes in
processes; budgeting requirements; compliance with City licensing; process for expenditures in
excess of approved purchase orders; update on encumbrance accounting; need for quotations and
documentation; usage of blanket and open purchase orders; vehicle maintenance parts purchases;
disposal of unusable surplus goods; and fixed asset capitalization guidance. Finally, a Credit
Card Policy was implemented to govern the usage of the City’s credit cards and accounts in
addition to maintaining a log of authorized users by department.
The budget is structurally balanced in total since the City plans to expend less than its total
available resources, which include balances carried over from the prior year, plus anticipated
revenues for 2013. Kirksville’s budget is in conformity with Missouri State Statute Section
67.010 which requires that total proposed expenditures not exceed estimated revenues, plus any
unencumbered balance or less any deficit estimated for the beginning of the budget year.
Each budget detail includes five columns: the highlighted 2013 adopted budget; prior year
presentations for both 2012 adopted and amended; and actual for years 2011 and 2010. Showing
multiple years of planned and actual resources and expenditures allows for multi-year
comparative analysis of the financial condition of the City.
Budgets are presented for individual Funds and by divisions where appropriate, which represent
programs or functions. Each budget is preceded by a narrative description, each function’s
objectives and how it relates to the Council goal, significant changes or highlights for the 2013
budget, performance measurements of accountability for each Council goal and full-time
personnel count.
The 2011 budget incorporated the first phase in our effort to migrate to and include performance
measures of effectiveness or efficiency into the budget. The 2013 budget is a refinement of those
performance measures. After completing the second year tracking and compiling performance
measures, City staff was better able to weed out impractical and useless performance measures.
The performance measures contained in the 2013 budget are more meaningful and thus more
valuable to the City Council and the citizens. In addition, performance measures regarding
employee evaluations have been incorporated throughout the budget and reflect an important
goal of the City Council, protection of city assets. Department managers were again charged with
the mission of evaluating, revising and developing measures that would be regarded as
invaluable tools for tracking performance and accountability. It would be meaningless to include
performance measurements that are not applicable to the operations or require extensive tracking
beyond staff’s ability to track. Those that have targets or benchmarks from comparable
municipalities provide a better measure of performance. Additional information about the
performance measurement project is discussed in the General Information section of this
document. The Council approved a performance measurement policy that is found within the
Budget Management Policies and Practices Policy.
City objectives or goals are classified into two categories: 1) long-term, which span multiple
years due to their complexity or are ongoing due to their nature or 2) short-term, which can be
CITY OF KIRKSVILLE 2013
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accomplished within a year and are not recurring. Both are developed by the City Council, City
Manager and individual departments. These serve as initial budget directives, but additional
objectives may arise as priorities and be established at any time during the year. Citizens or
others have the opportunity for input into the setting of service directives during the budget
process or at any time during the year in response to study session topics or due to discussions at
Council or committee meetings. Both City and non-City committees that influence decisions
affecting the City and its future endeavors are located in Appendix III in this document on page
249.
The City has also integrated the needs, as identified from the Comprehensive Plan, from a
collaborative document derived from input from citizens and external organizations establishing
the direction, including goals, objectives, and pathways, for the City and community entities to
achieve within set timelines. This public document sets responsibility for planned actions. This
plan is to be updated in 2013 as to goal attainment, continued relevancy and future needs to be
addressed. Every City endeavor originates from external influences, such as Federal or State
compliance or mandates, committee meetings, citizen input, strategic program planning, etc.
The Kirksville-Adair Community Strategic Plan focuses on eight specific areas: economic
development; health and human services; schools and education; housing; transportation; utilities
and infrastructure; recreation and leisure services; central business district; community
betterment; tourism; and telecommunications. The community strategic planning process began
in 1993 and a Strategic Planning Commission was charged with the mission of developing a
grassroots plan that would address community-wide needs. In addition to the City, various
groups and organizations use this document as a collaborative planning guide, which establishes
a community focus and responsibility for the achievement of each goal/objective as assigned to
each participant. Status reports are provided to the community on a regular basis and the plan is
periodically updated.
The City Council has established four goals for the City to focus on in 2013; Economic
Development, Quality of Life; Fiscal Responsibility and Efficiency in Government; and Protect
City Owned Assets. The following is a list of the goals set by City Council and how to achieve
each one:
Within each program or function budget detail, Council goals are highlighted in bold and
italicized. Listed with each Council directive are the specific goals or objectives that progress
the relevant Council goal. Performance measures for each program or function are then tied to
that pertinent Council goal. To see an example of the performance measures by division, go to
page 126.
Terms and acronyms used throughout this document are defined in the Glossary in Appendix IV
on page 254.
CITY COUNCIL GOALS FOR FISCAL YEAR 2013
Through excellence in service, the City of Kirksville will provide ethical and responsible local
government. --City of Kirksville Mission Statement
The City’s mission statement projects the core values of the City and serves as the basis for all
CITY OF KIRKSVILLE 2013
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decisions made by the City Council. As part of the budget-setting process, the City Council
reviews the progress towards accomplishing goals for the current year and sets goals for the
forthcoming budget year based on community-wide needs. The Council focuses on setting goals
that impact current decisions or address needs that span multiple years. Short-term objectives
often have a long-term indirect financial impact or affect long-term strategies.
The City Council realized that the goals set for 2012 continue to remain of utmost importance to
the citizenry and has directed a continued focus in these areas. For 2013, the City Council is
committed to the following four primary goals. The underlying core values encompassed in
these goals is the value of the citizenry, meeting the service needs of the citizenry,
communication, the quality of living in Kirksville, responsible use of government resources and
care for the assets of the City, both human and capital.
ECONOMIC DEVELOPMENT
QUALITY OF LIFE
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
PROTECT CITY ASSETS
PROGRESS ON CITY COUNCIL GOALS
Progress was made in 2012 furthering the City Council goals identified as priorities. Four
categories of goals established by City leaders for the benefit of the citizenry were: 1) economic
development; 2) quality of life; 3) fiscal responsibility and efficiency in government; and 4)
protection of City assets. Within each category are the positive strides made to further each goal.
There are also initiatives that are considered of such utmost importance to the community that
they will be continued.
ECONOMIC DEVELOPMENT
Work with the Kirksville Regional Economic Development Incorporated (K-
REDI) to market the community.
Work with K-REDI on recruitment efforts as prospects are identified.
Work with the Missouri Rural and Innovation Center Board encouraging
entrepreneurial ventures.
Work with the Tourism Office to develop a tourism program expanding the
number of visitors to Kirksville.
Work with the State of Missouri, TIF Commission, downtown partners, Kirksville
Downtown Improvement Committee, downtown businesses, property owners,
residents and the community on the DREAM initiative.
Focus on retail and service sector attraction and retention.
QUALITY OF LIFE
Identify infrastructure needs within existing areas of the City of Kirksville.
Implement and enforce beautification efforts to promote community pride.
Sponsor community-wide events.
Work with organizations on items of mutual interest.
Establish open communications
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Long-range planning for asset management, cost/benefit analysis of new projects
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and revenue forecasting.
Staff retention through focus on areas important to the employees.
Emphasis on importance of staff performance assessment.
Identify and build partnerships with community entities.
PROTECT CITY-OWNED ASSETS
Implement a strategy for asset inventory.
Efforts towards asset protection.
Instill a sense of community pride.
BUDGET HIGHLIGHTS
OVERVIEW
The 2013 budget was developed to encompass all anticipated activities that financially impact
the City. All Funds are budgeted even though the General Fund is the only one required by State
Statute. There are 27 Funds that are shown in this document: the General Fund, 13 Special
Revenue Funds, 4 Capital Project Funds, 2 Internal Service Funds, 1 Enterprise Fund
(combined), 6 Fiduciary Funds and 1 Agency Fund. Two Funds were closed in 2011, the
Forensic Laboratory Fund, and the Aquatic Center Fund. The Aquatic Center Fund was
incorporated into the General Fund in compliance with GASB 54. The Forensic Laboratory that
was first budgeted in 2009 has not seen any activity as of year-end 2011 and was closed.
The Airport Fund and North Park Funds were considered for incorporation into the General
Fund. However, the funding sources for the Airport are varied with the largest amounts coming
from state and federal grants, sales tax and fuel sales. The North Park Fund reflects a partnership
between the City and the Kirksville R-III School District and as a result of this partnership,
revenues and expenditures must remain in a stand-alone fund. Neither the Airport Fund nor the
North Park Fund generates sufficient revenues to cover all operations. In 2013, the City Council
will develop a policy and practice to fund both of these operations. This has been an ongoing
situation since it was switched from an Enterprise Fund to a Special Revenue Fund in 2004.
Some Funds are able to draw down on reserves or require a subsidy to support expenditures,
especially capital, when revenues alone are not adequate to fully cover. The Airport continues to
need a subsidy to support operations and acquire capital in order to sustain its position as an
alternative transportation venue for the area. It cannot be subsidized to the level to overcome its
negative financial position. The City Council will establish a policy in 2013 to begin addressing
the negative balance.
Government-wide revenues are comprised of $9.33 million in taxes and PILOT payments; $.37
million in licenses and permits; $2.93 million in grants and motor vehicle distributions from the
State; $10.22 million in water and sewer charges, recreational activity fees, central garage
charges and employer health insurance contributions; $.17 million in fines and costs; $.39
million in investment earnings; $.32 million in management fees from the water and sewer
operations; $6.17 million in bond issuances from the SRF program and capital lease proceeds;
$.61 million inclusive of reimbursements, refunds, contributions, rental revenues and employee
contributions for health insurance premiums.
Expenditures for 2013 are broken down by major function. Those funded and percentage of
budget are: water/sewer/solid waste/stormwater, 44%; emergency services of police, fire and
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E911, 13%; public works and street maintenance, 12%; transportation services and Highway 63,
6%; internal service support, 7%; economic development, 8%; administrative support services,
8%; and recreation, 2%.
Below is a condensed summary of the 2013 budget shown by major category of revenue and by
program function. More detail is provided in the Financial Highlights section of this document
on page 38.
FY 2013 COMBINED SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES/EQUITY
General Special Capital Enterprise Non- Internal Totals
Revenue Improvement Expendable Service
Fiduciary/
Agency
Beginning Fund Balance/Equity $1,742,633 $189,304 $727,131 $7,444,578 $256,932 $599,874 $10,960,452
REVENUES
Taxes and Payments in Lieu of Taxes 5,813,833 424,733 3,091,410 - - - 9,329,976
Licenses and Permits 371,780 - - - - - 371,780
Intergovernmental 805,894 2,091,100 35,000 - - - 2,931,994
Charges for Services 152,000 1,460,056 - 6,604,808 - 2,006,752 10,223,616
Fines and Costs 168,566 - - - - - 168,566
Investment Earnings 16,750 8,773 5,425 346,949 3,603 6,250 387,750
Management Fees 318,998 - - - - - 318,998
Miscellaneous 118,197 140,157 131,472 216,785 4,528 - 611,139
TOTAL 7,766,018 4,124,819 3,263,307 7,168,542 8,131 2,013,002 24,343,818
EXPENDITURES
Administrative/Support 1,719,584 - 24,792 - 622 - 1,744,998
Economic Development 448,624 2,178,508 22,000 - 115,000 - 2,764,132
Emergency Services/E911 3,547,813 570,552 152,344 - - - 4,270,709
PublicWorks/Codes/Streets 3,203,645 - 1,705,729 - - - 4,909,374
Recreation 390,012 110,483 - - - - 500,495
Transportation - 2,010,872 - - - - 2,010,872
Utility - - - 14,754,173 - - 14,754,173
Internal Services - - - - - 2,304,247 2,304,247
TOTAL 9,309,679 4,870,415 1,904,865 14,754,173 115,622 2,304,247 33,259,000
REVENUES OVER/(UNDER) EXPENDITURES (1,543,661) (745,596) 1,358,442 (7,585,631) (107,491) (291,245) (8,915,182)
NET OPERATING TRANSFERS 1,186,792 (26,884) (609,735) 5,559,749 59,746 - 6,169,668
REVENUES/OTHER SOURCES AND
OVER/(UNDER) EXPENDITURES (356,869) (772,480) 748,707 (2,025,882) (47,745) (291,245) (2,745,514)
Ending Fund Balance/Equity $1,385,764 ($583,176) $1,475,838 $5,418,696 $209,187 $308,629 $8,214,938
CITY OF KIRKSVILLE 2013
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REVENUES
Total revenues for 2013 are budgeted to increase 9.4% from amended 2012. The following
discussion is focused on the primary reasons behind this change.
General Fund - Due to the lack of growth in sales and personal tax, total taxes are anticipated to
only increase slightly for 2013. Grant funding is anticipated to increase in 2013. A new PILOT
for the Utility Fund is the largest contributor for this increase.
Special Revenue Funds - The growth in revenue is primarily due to additional financing from
federal and state grant funding sources for the Walking and Cycling Trail Grant Fund, the
Downtown TIF Fund, and the Airport Fund.
Capital Project Funds - Sales tax collections reflect a modest increase of .5% of the 21.9% for
2013. This majority of the increase in revenues is due to the new Highway 63 Alternate Route
Fund being established in the fall of 2012. Detailed information about this fund can be found on
page 192 of this document.
Internal Service Funds - The Internal Service includes a decrease of almost $50,000 which is a
result of stop-loss reimbursement payments in 2012 that are not expected in 2013.
Enterprise Funds - Water consumption for 2012 was higher than normal due to drought
conditions. Therefore, user fees were projected to decrease for 2013. However, all of the meters
in the City are scheduled to be replaced in 2013 by Schneider Electric which is expected to offset
the projected decrease, resulting in a flat revenue level.
Fiduciary and Agency Funds - There is a decrease anticipated in investment monies and the ½-
cent economic development sales tax ending for the Highway 63 Sales Tax Fund. Detailed
information about this fund can be found on page 215 of this document.
The budget also includes the collection of tax monies for the benefit of the Convention and
Tourism Board in the amount of $150,000 or .6% of total budget, which is earmarked for this
entity only and not available for expenditure by the City.
Budgeted Revenue By Fund Type
Adopted Adopted Amended Increase/ %
2013 2012 2012 (Decrease) Change
General Fund 7,766,018 7,430,384 7,425,962 340,055 4.6%
Special Revenue Funds 4,124,819 2,857,780 2,196,183 1,928,636 87.8%
Capital Improvement Funds 3,263,307 2,073,715 2,677,013 586,294 21.9%
Internal Service Funds 2,013,002 2,086,856 2,062,224 (49,222) (2.4)%
Enterprise Funds 7,168,542 9,112,465 7,171,830 (3,288) (.0)%
Fiduciary and Agency Funds 8,131 1,237,280 721,948 (713,817) (98.9)%
Total 24,343,818 24,798,480 22,255,160 2,088,658 9.4%
CITY OF KIRKSVILLE 2013
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EXPENDITURES
The City Council adopted a budget of $33,259,000, which is an increase of 65% after
amendments made at year-end to the 2012 budget. 82% of the increase is due to capital
expenditures which will be discussed in the next section. Service delivery needs have not
changed and are continuing to be met even with the City being challenged by lack of growth in
revenues while operating costs continue to rise. For 2013, the City will continue to sustain
current levels of operations but evaluate needs before making commitments that would further
stretch the insufficient revenues currently experienced. The City has little control over the
financial consequences from meeting federal and state mandates, increasing costs of operations,
insecure economy, natural disasters that affect the community and increasing employee health
costs. Working within financial constraints, the City still expects to maintain or exceed its
provision of core and essential services, partnering in new projects and citizen expectations. The
City constantly searches for additional funding sources to ensure continuation of services and for
capital improvements. The City’s overall financial health has not improved over the past few
years but has been maintained. Economic distress is widespread but Kirksville has been
fortunate to not have felt the harsher effects that have befallen other areas of the nation due to its
remote location and capability to serve as a trade, employment and educational center of the
state’s northeast region.
Spending controls remain in place to minimize the consequences of increasing costs of services.
Internal and external influences on the budget drive the level of expenditures and the direction of
the budgetary goals. The escalating costs of providing health insurance have impacted every
department and Fund with personnel. City Council directives that have a financial impact
remain first priority in making departmental allocations after the need to maintain essential
services.
Amended expenditures for 2012 are expected to be $6.3 million under the 2012 adopted budget
authorization levels due to controlled spending efforts and reduction or deferral of projects
originally planned. The 2013 budget is 65% over the amended year end expenditures. 18% of
this increase is due to increases in operational and personnel costs, while 82% is due to planned
capital projects carried over from the previous fiscal year coupled with new capital projects for
2013. Additional factors impacting each type of Fund is discussed in the following section.
General Fund - Expenditures are budgeted to be more than amended 2012 as a result of
conservative spending by departments in 2012 to meet operational needs. Increases in personnel
costs, more specifically benefits and a 2.5% cost of living adjustment, along with increased
Budgeted Expenditures By Fund Type
Adopted Adopted Amended Increase/ %
2013 2012 2012 (Decrease) Change
General Fund 9,309,679 8,415,902 8,046,483 1,263,196 15.7%
Special Revenue Funds 4,870,415 3,047,243 1,860,468 3,009,947 161.8%
Capital Improvement Funds 1,904,865 1,555,260 1,292,024 612,841 47.4%
Internal Service Funds 2,304,247 2,319,602 1,599,996 704,251 44.0%
Enterprise Funds 14,754,173 9,709,695 6,660,531 8,093,641 121.5%
Fiduciary and Agency Funds 115,622 1,469,137 748,218 (632,596) (84.5)%
Total 33,259,000 26,516,839 20,207,721 13,051,279 64.6%
CITY OF KIRKSVILLE 2013
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funding for building improvements and capital equipment, account for the 15.7% increase to the
general fund budget.
Special Revenue Funds - The increase of 161.8% in expenditures is primarily due to additional
capital expenditures in the Walking and Cycling Trail Grant Fund, the Downtown TIF Fund, and
the Airport Fund.
Capital Project Funds - The increase of 47.4% in expenditures is largely due to the newly
established Highway 63 Alternate Route Fund that has an annual repayment requirement of
$500k in 2013. The other portion is due to an increase in the street improvement and curb, gutter
and storm drain programs over the amended 2012 expenditures.
Internal Service Funds - The 44% growth in spending over amended 2012 is due to increased
personnel costs, increased fuel costs as well as the effect of using the maximum liability for
health and dental claims as the budget amount in the Insurance Fund.
Enterprise Funds - The 121.5% increase in the combined Utility Fund is due to a City wide
meter replacement project with Schneider Electric that will cost $3.8 million as well as other
sewer and stormwater projects. The replacement project is funded through a capital lease, the
sewer projects will be funded from a bond issuance though the SRF program and the stormwater
project will be funded by a $300K CDBG grant and remaining ARRA funds issued in 2010. The
additional increases are attributable to increases in operating expenditures, specifically a new
PILOT to the General Fund for 5% of gross receipts and personnel-costs attributed to benefits
and a cost of living adjustment.
Fiduciary and Agency Funds - The 84.5% decrease is due to the ½-cent economic development
sales tax ending for the Highway 63 Sales Tax Fund.
CAPITAL
Capital improvements have long-term effects on City operations in addition to impacting both
current and future operating budgets. Capital decisions are based primarily on cost-
effectiveness, impact on operations, citizenry input, customer service enhancement and/or
reduction of future long-term maintenance and/or operating expenses.
When money is tight, capital spending is often prioritized and/or deferred if possible. For 2013,
the Council continues in their commitment to infrastructure improvement and capital
Capital Projects By Fund Type
Adopted Adopted Amended Increase/ %
2013 2012 2012 (Decrease) Change
General Fund 1,314,553 497,365 481,235 833,319 173.2%
Special Revenue Funds 3,064,314 1,254,063 266,193 2,798,121 1051.2%
Capital Improvement Funds 1,205,729 1,355,690 1,094,571 111,158 10.2%
Internal Service Funds - - - - 0.0%
Enterprise Funds 8,569,319 3,829,940 1,649,769 6,919,550 419.4%
Fiduciary and Agency Funds - 5,200 - - 0.0%
Total 14,153,915 6,942,258 3,491,767 10,662,148 305.4%
CITY OF KIRKSVILLE 2013
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replacement in the amount of $14.2 million, which represents 43% of total appropriations and an
increase of 305.4% over amended 2012. Some capital expenditures are mandated by Federal or
State agencies and are necessary to address compliance issues for the water, sewer, stormwater
and Airport operations. It is the City’s intent to locate alternative funding avenues for capital to
the greatest extent possible and often funding has to be secured from outside sources before
capital projects are considered for inclusion in the budget. Without such dedicated funding
sources, many capital projects would not be undertaken. In 2013, $4.75 million will be funded
through a capital lease, $3.3 million will be funded through grants, $1.42 million through SRF
financing for sewer projects, $1.8 million from the transportation and capital improvements sales
taxes, $.4 million by real estate and sales tax collected in the TIF Districts, and $2.4 million in
utility user fees. Dedication of over two-thirds of the 2013 budget demonstrates the extreme
importance of enhancing infrastructure for economic development purposes and preserving City
assets within funding means.
The City Council reviews the City’s multi-year capital plans, i.e., five-year street plan, five-year
water plan, five-year wastewater plan, ten-year public facility plan, capital improvement
allocation plan and the rolling stock plan, as part of the budget process. As new projects or
needs arise during the year, the City Council is kept updated of proposed changes to the original
plans. Other proposed capital is included in the applicable budgets and subject to Council review
and approval at time of departmental budget presentations. The 2013 CIST funding allocation
and the five-year street plan are found within the Capital Projects section of this document
starting on page 104.
The overall increase in capital over amended 2012 is due to funded projects for trails, Downtown
TIF, Airport mandates, water and sewer infrastructure, and stormwater management.
GENERAL FUND BALANCE DISCUSSION The General Fund is the City’s major Fund and supports administrative services, information
technology, municipal court, police, fire, streets, parks, aquatic center, public buildings and
provides subsidies for the Airport and North Park. It continues to draw down from its reserves to
meet citizen demands and ensure all commitments are appropriated. This Fund has the most
difficulty in funding services, ongoing programs and any new projects due to its limited revenues
which are allocable to so many functions and multiple service demands. Any change in
operational needs or service levels is monitored closely due to the General Fund’s limited
resources. During the budget compilation process, its fund balance level usually dictates
whether measures are enacted to curtail non-essential service spending. The ending fund balance
anticipated at year-end 2013 is $1.38 million, decreasing 20.5% for the year. However, the
balance is 20% higher than its lowest point of $1.15 million at March 30, 2005.
A minimum of $1.36 million committed reserve or 17% of operating costs must be maintained in
the General Fund, which has been met in 2013 without affecting service levels.
The Aquatic Center was transferred to the General Fund in 2011 so for comparative purposes,
the Aquatic Center Fund balance for years 2005-2010 were added to the General Fund balance in
the following chart. As shown by the following trend chart, the General Fund balance has
fluctuated over the years. Expenditures amended for 2012 increased 7% over 2011 due to health
insurance employee compensation increases, along with increased capital expenditures.
Expenditures for 2013 increased over amended 2012 by 16% primarily due to capital
CITY OF KIRKSVILLE 2013
20
expenditures and personnel-costs associated with a 2.5% cost of living adjustment. The revenue
increase in 2013 over amended 2012 is due to the new PILOT from the Utility Fund. Staff will
continue to evaluate programs, services and other projects supported by the General Fund to
curtail operational spending and prioritize or eliminate any capital that is not reimbursed through
grants, contributions or funded from the ¼-cent capital improvement sales tax.
OTHER FUND BALANCES
The City experienced a 25% decline in total fund balance for 2013 due to the increased personnel
costs due to the 2.5% cost of living adjustment along with the related payroll taxes and
retirement benefits and increases in both operational and capital expenditures. The majority of
Funds drew from their reserves to meet 2013 appropriations when revenues were not able to
cover both operational and capital projects.
Special Revenue Funds - These Funds in total have seen a net decrease in 2013, primarily due
GENERAL FUND BALANCE
TEN-YEAR TREND Fund
Balance
Net Fund as % of
Fiscal Year Revenues Expenditures Transfers Balance Expenditures
2005 6,551,173 (6,502,229) 199,667 1,157,190 17.8%
2005 (9-mo) 5,162,176 (5,200,929) 239,484 1,357,921 26.1%
2006 6,804,016 (6,990,018) 392,716 1,564,635 22.4%
2007 7,419,866 (7,384,059) 453,771 2,054,213 27.8%
2008 7,052,221 (7,927,662) 491,981 1,670,753 21.1%
2009 7,239,861 (7,299,636) 261,950 1,872,928 25.7%
2010 7,339,788 (8,041,387) 729,153 1,900,482 23.6%
2011 7,548,342 (7,541,160) 182,742 2,090,406 27.7%
Amended 2012 7,425,962 (8,046,483) 272,752 1,742,637 21.7%
Budget 2013 7,766,018 (9,309,679) 1,186,792 1,385,768 14.9%
TOTAL FUND BALANCES BY FUND TYPE
Increase/ %
Beginning Ending (Decrease) Change
General Fund 1,742,633 1,385,764 (356,869) (20.5)%
Special Revenue Funds 189,304 (583,176) (772,480) 408.1%
Capital Improvement Funds 727,131 1,475,838 748,707 103.0%
Internal Service Funds 599,874 308,629 (291,245) (48.6)%
Enterprise Funds 7,444,578 5,418,696 (2,025,882) (27.2)%
Fiduciary and Agency Funds 256,932 209,187 (47,745) (18.6)%
Total 10,960,452 8,214,938 (2,745,514) (25.0)%
CITY OF KIRKSVILLE 2013
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to allocations to maintain operations for the E911 Dispatch Center that almost exhausted its
reserve balance. Additional funding to maintain its operations will be secured from the
contributing partners if necessary. The Downtown TIF exhausted reserves to move forward with
the Franklin Street project. The negative Airport fun improved by $55k and will be addressed by
city council in 2013.
Capital Project Funds - The Transportation Sales Tax Fund will be conservative in its
appropriations for 2013 in order to build up its reserve, which primarily accounts for the 22%
increase in total fund balance. The addition of the Highway 63 Alternate Route Fund in the fall
of 2012 accounts for 98% of the increase. The CIST Fund exhausted its reserve which accounts
for -20% of the change.
Internal Service Funds - The Central Garage started with a negative fund balance and was
replenished by charging other divisions. The Insurance Fund balance decreased due to using the
maximum liability for medical and dental claims for the 2013 budget.
Enterprise Funds - The decline in fund balance is due to ever-rising costs of operations and
reserves used to fund capital needs. Impact on utility customers is always a major consideration
in revising the rate structure and will be evaluated in 2013 by an independent contractor.
Fiduciary and Agency Funds - Monies budgeted for economic development purposes in the
Revolving Loan Fund decreased the total fund balance.
City operations cannot be sustained if there is a continuous depletion of reserves. Fund balances
will continue to be monitored closely through 2013 and new initiatives will be assessed as to
whether revenues are available to support unplanned expenditures.
DEBT OBLIGATIONS
In 2010, the City issued $2.274 million in ARRA Recovery Zone Bonds to fund stormwater
drainage improvements. In order to receive the most favorable interest on this issuance, the City
underwent a bond rating and received an A- from Standard & Poor’s. The City had not procured
bond funding outside the State Revolving Loan Fund program since the 1980s.
The City currently has no general obligation debt and no plans to issue this type of debt in the
immediate future. Capital leases and SRF revenue bonds are the City’s current means of
financing major infrastructure and continuing its capital investment. For 2013, SRF funding of
sewer infrastructure will continue.
Details on outstanding debt and lease agreements are located in the Debt Obligation section of
this document starting on page 106.
PERSONNEL DISCUSSION
The City Council considers the employees to be the most valuable assets of the organization. A
continuing Council goal is to protect City assets, inclusive of personnel. For 2013, wages and
the provision of personnel benefits are budgeted at $8.1 million, accounting for 24% of the
approved budget. The authorized number of full-time employees for 2013 is 142.
Total FTE count includes 11 positions fully or partially funded by grants or through partnerships
CITY OF KIRKSVILLE 2013
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with other entities. Partnerships have been developed with the E911 Joint Services Board and
the Kirksville R-III School District. Evaluation of staffing needs will be ongoing to determine
organizational efficiencies, direct and support staff functions and in filling of vacancies
The City participates in the Missouri Local Government Employees Retirement system
(LAGERS), which is a defined benefit pension plan that provides retirement, disability and death
benefits to plan members and beneficiaries. This plan is fully funded by the member
municipalities and no contributions are required of employees.
The City’s health insurance and dental plans are self-funded programs accounted for in the
Insurance Fund, an Internal Service Fund. Medical and dental claims for 2013 are budgeted at
maximum expected liability of approximately $1.4 million. The City funds about 80% of the
total cost of the health insurance program offered while employees contribute the remaining
20%. A wellness program was implemented in 2010 to encourage employees to partner with the
City in reducing claims and for betterment of the health of the City’s workforce. Effective with
2012 and continuing for 2013, each employee may be eligible for a premium discount if
prescribed goals are met. The City offers an annual biometric screening and periodic health
screenings to employees and dependents participating in the City insurance plan.
Staffing levels over the past five years have fluctuated very little as shown by the following
chart. FTE decreased in 2011 by 1 due to the dissolution of the GIS Consortium in 2010. FTE
decreased in 2013 by 1 due to attrition in 2012 and the evaluation by the Finance Director to not
rehire the position based on staffing needs.
Appendix II provides additional personnel information, such as FTE positions by department,
position classifications and current pay plan and be found on page 241 of this document.
SYNOPSIS For 2013, the City will concentrate on sustaining its resources and core services. Funding for
essential services and for prior commitments or projects specifically funded has been given first
priority while other operational needs and unfunded initiatives are appropriated within the
constraints of revenue projections. In this tight economy, budget cuts and shortfalls have
become common occurrences with more forecast at both the state and national levels. Kirksville
has been fortunate not to have felt the full effects due to its position as a regional trade center for
retail, medical and employment. The City controls expenditures when it can but uncontrollable
costs continue to reduce outlay for other operational needs.
Economic development, quality of life, fiscal responsibility and efficiency in government and to
protect City-owned assets are goals that can either increase available financial resources or
reduce outlays. Due to the City’s financial position, the City Council has made the decision to
focus on these long-term goals which have the most positive impact on the citizenry, community
Fiscal Year FTE
2013 142
2012 143
2011 143
2010 144
2009 144
CITY OF KIRKSVILLE 2013
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and governmental operations and not introduce new goals to commit limited resources. With
this focus, each department has identified short-term initiatives to further Council’s intent for the
programs and functions served along with appropriate measures of progress. The parameters set
for the 2013 budget require staff to evaluate services and programs and review organizational
structures to determine overall operational efficiency. Protection of capital assets to extend
usage will be emphasized since unfunded capital needs are often the first to be deferred when
budgets are tight. In recent years, cash reserves have become nonexistent and the City has to
schedule major capital outlays in timing with its expected cash flows. New projects often arise
during the year, but funding sources have to be identified prior to making the commitment to
expend the City’s limited monies.
Events that occur generally have either a direct or indirect financial impact. The following
affected the 2013 budget in either a positive or negative way:
Building construction or renovation continues; 736 permits were issued in 2012 at an
approximate cost of construction of $30 million.
Lodging tax collections have continued at a higher than anticipated level which positively
impacts Kirksville’s economy and tourism efforts.
Grant funding was awarded to the City for a Get Active Kirksville to implement bike
routes and bike lanes to promote community health and fitness.
A 1-cent sales tax was secured as a funding source for the South Highway 63 CID and
collections began in October 2010, which will further the private and public
infrastructure improvement project of a retail shopping center located on the Highway 63
corridor. Efforts to make the site more attractive will draw more retailers and customers.
The City procured a new commuter air service in mid-2010, which has far exceeded its
minimum passenger levels necessary to maintain an EAS subsidy from the FAA through
October 2016..
Kirksville voters approved the issuance of $2.274 in ARRA bonds to fund stormwater
drainage improvements. Consultants were hired who identified the area projects that
would make the most impact within the limit of funds available. Not only will affected
citizens be positively impacted but so will City staff who has been responsible for clean-
up efforts. A $2.20 monthly stormwater charge was imposed on all city utility customers
to pay for debt service. The federal 45% interest rebate will help offset debt in order to
keep the monthly stormwater charge as minimal as possible to ensure debt coverage.
The City entered into an Energy Costs Savings contract with Schneider Electric for $4.75
million in accordance with RSMo Section 8.231 to replace all of the water meters
serviced by the City, HVAC replacement at City Hall and lighting retrofits at certain City
buildings. More information on this project can be found in the Leases section of this
document on page 121.
The 2013 budget will feel the impact of the following which will either benefit the funding of
initiatives or are necessary to continue operations or are commitments to be honored:
Grants will continue to be sought to fund upgrades of equipment and/or allow emergency
operations to offer enhanced services.
One new warning siren will be acquired to continue the upgrade of the emergency
warning system.
The City will apply for a $300K grant from CDBG to fund either sewer or stormwater
infrastructure improvements in the City.
CITY OF KIRKSVILLE 2013
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Grants will fund sidewalk improvements as part of the Safe Routes to School project
along with bike routes and lanes under the three-year Get Active Kirksville project.
The Downtown TIF District will continue to capture property and sales tax revenues to be
used in enhancement of this area.
The South Highway 63 CID will capture property and sales tax revenues to fund debt
service on financing of infrastructure improvements in this area.
The financial situation of E911 Dispatch will be monitored closely to ensure that funding
is sufficient to provide emergency operations. Additional fees will be assessed on
representative agencies to cover any shortfall.
The renewal of the ¼-cent capital improvement sales tax continues to benefit the
community by allocating monies to stormwater drainage, sidewalks, infrastructure, park
improvements, housing demolition, business improvement loans and for other economic
development needs.
Transportation services will continue to be supported through the allocation of the ½-cent
transportation sales tax with a maximum of 5% allocated to the Airport and Kirk-Tran.
The City will implement a Complete Streets program which are designed and operated to
enable safe access to all users including pedestrians, bicyclists, motorists, and public
transportation users of all ages and abilities. This will promote efficiency in government.
Infrastructure needs continue at the Airport. The Airport will receive grant funds of
$475k with a 5% in-kind match to rehabilitate the fuel system known as the fuel farm. In
addition, the Airport will receive grant fund of $461k to reconstruct the entrance road
with a 2” overlay.
An agreement reached with the Kirksville R-III School District will provide $7K in
additional monies to annually offset their needs and usage of the ball fields at North Park.
The financial situation of the water and sewer operations will continue to undergo close
scrutiny to ensure that costs are being recovered through user charges.
Monies for economic development are available through the Revolving Loan program
with $100,000 budgeted in loans available for economic expansion. A $15,000 business
improvement loan will also be made available to qualifying businesses made possible by
the ¼-cent capital improvements sales tax.
Wellness of the employees continues to be a priority with monies to be spent on
biometric screenings and other health incentives.
Additional on-line payment service opportunities will be evaluated in 2013 dependent
upon available monies. This may include permits, licenses, park reservations, lodging
tax, gross receipts fee, etc.
Staff will continue to evaluate services and programs and review organizational structures to
ensure fiscal responsibility along with achieving operational efficiency. New programs will
continue to be assessed as to their impact on the City’s finances or community-wide benefits.
Partnerships are deemed to be essential to the continued provision of some services and to the
financial health of the City.
CONCLUSION AND ACKNOWLEDGEMENTS
With this budget, the City addresses the current needs of the community while ensuring its
commitment to fiscal responsibility. Even with financial constraints, the City Council and staff
continue in their commitment to the provision of quality services to the Kirksville citizenry,
enhancement of service offerings and initiatives in support of the City workforce. This budget
encompasses the goals established by the City Council and the initiatives of the departments to
CITY OF KIRKSVILLE 2013
25
accomplish or further these goals. The City will continue to utilize cooperative planning,
citizenry input, financial trend analysis and Council directives to ensure the government remains
on track with identified needs.
The City Manager is updated of progress towards achieving goals and objectives at weekly staff
meetings. The City Council is kept abreast of such progress through newsletters, study sessions
and quarterly departmental status reports. The City Council and City Manager are kept current
on the financial condition of the City through monthly financial reports.
Much effort was put into the development of this budget by department managers and support
staff. Likewise, the City Council has dedicated their time on planning for the forthcoming year,
reviewing the budget and finalizing the financial document for 2013. I thank the City Council
and staff for this major accomplishment. I also want to acknowledge the Finance Director, Katie
Myers, for the compilation and implementation of the 2013 budget.
Respectfully submitted,
Mari E. Macomber
City Manager
CITY OF KIRKSVILLE 2013
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COMMUNITY AND GOVERNMENT PROFILE
CITY OF KIRKSVILLE 2013
27
KIRKSVILLE AT A GLANCE
OVERVIEW:
The City of Kirksville is the county seat of
Adair County, encompasses a land area of
14.1 square miles and hosts a population of
17,505 per the 2010 amended census. It is
located in the rural northeastern part of
Missouri and serves as a regional trade
center. Kirksville fits the National League
of Cities description of a “centerville”,
which describes a core city in a micropolitan
area that performs urban-like functions
while maintaining its rural charisma.
Kirksville is the hub of the area, offering
retail shopping, services, medical options,
education, and employment opportunities.
HISTORY:
The name Kirksville means village of
churches: Kirk, meaning church and ville,
meaning village. The City was named for
its first postmaster, Jesse Kirk, who offered
the survey party working in the area
hospitality in exchange for having the town
named after him.
The population of the town of Kirksville in
1850 was estimated at 300, with the U.S.
Census reporting 3,342 people in the county.
Kirksville was incorporated in 1857 and had
an estimated population of 659 with over
8,000 in the county.
Municipal government was suspended
during the period of the Civil War.
Although there was a great deal of sympathy
in the county for the southern cause, most
people did not believe in the doctrine of
secession. Confederate officers were active
in recruiting troops for the southern cause.
Efforts of Federal troops to halt this practice
led to several skirmishes and much
animosity. The Battle of Kirksville was
fought on August 6, 1862. It was a bloody,
decisive battle of the Civil War and won
northeast Missouri for the Union.
In 1866, following the Civil War, the town
took advantage of an act of the Legislature
permitting charters to be reinstated. In
1873, Kirksville became a city of the fourth
class and was elevated to a third class city in
1892.
A major disaster struck the community on
April 27, 1899. At 6:15 p.m., a devastating
tornado hit the city traveling from the
southwest to northeast. In five minutes, it
had leveled a path about 600 feet wide
diagonally across the southern and eastern
parts of the city. In that short period of time,
nearly 40 people were killed and about one
sixth of the population, approximately 1,000
were left homeless.
At approximately 5:40 p.m. on May 13,
2009, an EF3 tornado hit the northern
section of Kirksville, destroying or
damaging at least 30 to 40 homes,
businesses, an auto dealership and City
infrastructure. This tornado traveled
approximately 19.5 miles in 21 minutes,
sometimes exceeding winds of 200 mph.
CITY OF KIRKSVILLE 2013
28
The first few days of February 2011 brought
over 12 inches of snow to Kirksville, leaving
much of the city to close while public works
crews, public safety personnel and utility
providers worked to restore public access
and services. Four months later a wind
storm with speeds reportedly as high as 80
mph caused damage and outages for days.
City facilities throughout the community
were damaged by the storm, including the
destruction of 3 ball fields at the North Park
Complex.
TODAY:
Government
The City is a third class city under the State
of Missouri Statutes and operates under the
council-manager form of government.
Policy making and legislative authority are
vested in the governing council, which
consists of a mayor and a four-member
council. The Council is responsible for
passing ordinances, adopting the budget,
appointing committees, setting policy,
approving contracts and the hiring of both
the city manager and the city attorney on a
contractual basis. The city manager is
responsible for carrying out the policies and
ordinances of the City Council, overseeing
the day-to-day operations of the government
and appointing department managers. The
Council is elected on a non-partisan basis;
each member is elected at-large to a three-
year staggered term with annual selection of
the Mayor by the Council members.
The City of Kirksville is a full-service city
providing a broad range of services: police
and fire protection; water, sewer and
contracted sanitation services; economic and
community development support;
thoroughfares and infrastructure; an airport;
an aquatic facility; a recreational complex,
consisting of multiple ball fields and a skate
park; hike/bike trail network; and other
citizen-oriented activities.
Economy
Kirksville is a city of diversity, with
offerings of various educational and medical
degrees and opportunities, business and
industry, cultural affairs, transportation,
recreational activities, etc. From 1970 to
2000, Kirksville experienced growth of
11.2%. Since that time, the City has
experienced economic ups and downs due to
major employers closing or downsizing and
new retailers or industries opening. The
uncertainty of the economic future has
brought different entities together working
toward the mutual purpose to further
progress and growth in the City and
surrounding area. An entity formed from
such partnering is the Kirksville Regional
Economic Development Inc. (K-REDI),
which focuses on industrial growth or
relocation of major employers to Kirksville.
This not-for-profit entity is led by a Director
of Job Creation, who is responsible for
fostering industrial and service sector job
growth in the City and to proactively market
the City as an economic development
opportunity for prospective businesses. The
City of Kirksville provides the largest share
of funding of this venture and is the major
partner. The City has also been involved in
the establishment of an Innovation Center
through a partnership with MREIC
(Missouri Rural Enterprise and Innovation
Center) to help foster small business growth.
As experienced nationwide, business
expansion and job growth has experienced
little to no growth since 2008 due to the
uncertainty of the economic future. The
Highway 63 corridor through Kirksville
contains many businesses, with the north
sector of the City having experienced the
most growth. The historic downtown
district is also the site of many businesses
and has seen renewed interest in
CITY OF KIRKSVILLE 2013
29
revitalization with the concentration of
eating and recreation establishments in this
area. Rehabilitation is ongoing in the
downtown district with the designation of
being a DREAM community and the receipt
of additional funding opportunities through
the State of Missouri. The City assists with
economic development funding to eligible
employers through the use of the revolving
loan program. The City will also assist with
business improvement loans to qualifying
businesses through the allocation of $15,000
annually from the CIST Fund. The City’s
industrial park is the location of several
commercial entities but there are also
opportunities in other parts of the City for
expansion of existing industrial operations
or for new relocates.
The southern part of Kirksville has also seen
a surge in retailers and rehabilitation
interest. A retail shopping center located on
Highway 63 was approved as a TIF District
to fund rehabilitation of its infrastructure
and a CID was formed to enhance the public
right-of-way bordering it to be more inviting
to both tenants and customers. Five blocks
north on Highway 63, a vacant lot has been
transformed into a professional office
complex with an anchor retailer.
The City serves as a regional trade and
employment center for the area. Four-laning
of Highway 63 was accomplished to the
south of Kirksville, due to the initiative of
an economic development ½-cent sales tax
to fund the additional lanes from Macon to
Millard. This was the first project of this
type in the State of Missouri and supported
by the voters through a commitment to a
ten-year sales tax to finance this project,
which will be fully paid off in 2013. The
State funded the completion of four-laning
from Millard to the Kirksville city limits in
2007, completing accessibility from the
south. Voters approved an extension of this
½-cent sales tax in April 2008 to fund an
alternate route around Kirksville to lessen
the burden on the main thoroughfare through
the City. The State started work on this
project in 2009 with completion in 2011.
The Highway 63 Transportation Corporation
meets on a quarterly basis to evaluate
transportation needs in the area.
The City Council continues in its
commitment to economic growth and
community beautification through
infrastructure improvements necessary to
attract economic interests to the area, such
as extension of water and sewer mains,
streets, sidewalks, trails, Airport facilities
and other quality of life factors. In April
2010, the voters approved the issuance of
debt to fund efforts to manage stormwater
drainage and the imposition of a monthly
stormwater fee to pay the debt. The City
took advantage of ARRA Recovery Zone
Economic Development bonds that had been
allocated to the County of Adair and issued
$2.274 million in revenue bonds in June
2010. Consultants were hired to prioritize
the areas in the community that would
realize the greatest benefits of improvement
of stormwater runoff. The City was also
awarded a $300K CDBG grant to assist with
drainage Improvements in a qualified area of
the city. Construction began on six of the
top ten projects in 2011 with completion in
2012. Three other stormwater projects
began, two of which were completed in
2012 and the third is 80% complete.
2012 unemployment rates in the Kirksville
micropolitan area averaged 6.13%, still
lower than the comparative rates for
Missouri of 7.1% and for the nation of 8.1%.
Even though the economy started to weaken
in 2008 and has not fully rebounded,
Kirksville is fortunate not to have felt the
full impact as at the state and national levels.
The graph on the following page shows the
fluctuations in the local rate over the past ten
CITY OF KIRKSVILLE 2013
30
years with 2011 being the highest of the
increase that started in 2005.
In 2007, a 3.6% lodging tax was approved
by local vote on transient hotel/motel rooms
in order to fund a tourism program for the
promotion of Kirksville and the region. The
tax collected since its passage has continued
to surpass original projections indicating
that Kirksville remains a highly visited area.
These monies are used by the Convention
and Tourism Board to attract conventions
and locate hosting opportunities for the City.
Industrial and Manufacturing
Kirksville hosts a variety of manufacturing
and industrial operations. Major industries
located within the City of Kirksville produce
such items as: medical supplies (Hollister,
Incorporated); automotive parts (Ortech);
wire coils (Wire Rope); meat products
(Adair Foods/Kraft Foods); printed
envelopes (Commercial Envelope); and
hardwood lumber (Hartzell Hardwoods,
Inc.). Each provides a valuable contribution
to the community in addition to a positive
economic boost to the region. Kirksville is
proud to claim such reputable companies
and provide support for their operations.
The majority of the City’s major industrial
operations are located in the industrial park
area, which is the site of Adair Foods,
Commercial Envelope, Ortech, Wire Rope
and Hartzell Hardwoods.
Educational Quality education is an important asset to
any community. Kirksville is fortunate to be
the home to three institutions of higher
education.
Truman State University, which is nationally
acclaimed and is the State of Missouri's
premier liberal arts university, is located
south of the Central Business District. More
than 5,600 students from Missouri, other
states and foreign countries attend the
University. Truman State University has
been recognized state-wide and nationally
for its academic reputation, quality of public
education and affordable tuition.
Kirksville College of Osteopathic Medicine
(KCOM) is the local campus of the A.T.
Still University of Health Sciences which
offers a medical education and is known as
the founding school of osteopathic medicine.
KCOM was founded over a century ago and
attracts students from all over the United
States and many foreign countries.
Kirksville was selected to be the locale of a
dental school that will be an extension of
services of the medical school. The dental
school is scheduled to open in the fall of
2013. Kirksville is one of the few small
rural communities in the country where an
individual can receive an education from
kindergarten through a medical doctorate
without relocating from the community.
Moberly Area Community College has an
established satellite campus site in
Kirksville which is attractive to the non-
traditional students.
The public school system is also accredited
with distinction and performance as
recognized by the Missouri Department of
Elementary and Secondary Education,
receiving this distinction 13 years in a row.
This is the highest rating and is achieved by
less than 10% of schools statewide. The
Kirksville High School has also been
recognized in the past as a top performing
0 1 2 3 4 5 6 7 8 9
Un
em
plo
ym
en
t R
ate
s
Years Ended December
CITY OF KIRKSVILLE 2013
31
high school earning bronze level distinction
by the U.S. News and World Report.
Health Care A variety of medical service offerings can
be found in the community, largely
attributable to the medical school. The City
is the site of Northeast Regional Medical
Center, which offers emergency services, a
Level III trauma center, inpatient and
outpatient surgery, internal medicine, critical
care, obstetrics, diagnostic services, the A.T.
Still Rehabilitation Center, a swing bed unit,
mammography unit, a wound clinic and pain
clinic. More than 120 primary care and
specialty physicians are on staff.
The George Rea Cancer Treatment Center
provides comprehensive cancer treatment
services through chemotherapy and radiation
therapy.
Transportation
The City of Kirksville provides funding
support to two modes of public
transportation: air and bus. Extensive
infrastructure improvements have been
made to the Kirksville Regional Airport to
increase air traffic and promote higher
utilization of air services. A daily
commuter service connects to flights out of
St. Louis. The usage of this service has seen
a significant increase in ridership since there
was a change in the air carrier in 2010 with
the month of November 2012 seeing the
highest passenger levels of 1,121.
In 2001, Kirk-Tran started service with
assistance from state and federal grants.
Over the years, different routes outside of
Kirksville and within the City have been
tried. Currently, Kirk-Tran operates a fixed
route in addition to its demand-response
service. This public transit system has
provided a means of mobility to more
citizens and is ongoing due to the support of
community partners, with the City being the
major contributor. In 2010, Kirk-Tran
became a 501(c)(3) entity and the City is no
longer its fiscal agent. In 2013, the City will
provide financial support to this effort from
an allocation of the ½-cent transportation
sales tax.
Transportation by rail is also available, with
a rail station being located within 12 miles
of the southern city limits of Kirksville.
Culture, Entertainment, Recreation and
Outdoor Life
An asset of a well-rounded community is the
access to cultural events, historical places,
entertainment and recreational activities.
There are many opportunities in Kirksville
for each. Special events are hosted by the
Kirksville Arts Association, the Kohlenberg
Lyceum Series, Curtain Call Theater and
other entities. An amphitheatre was built in
Rotary Park to offer a site for outdoor
concerts, plays and other attractions.
Various festivals and other means of
entertainment are offered by Truman State
University, Kirksville Regional air shows,
the district fair, the annual rodeo, parades,
etc.
Recreation comes in many forms from
athletic events offered by the YMCA, the
university and public school and at the
City’s North Park ballfield facility. Leisure
time can be spent at the public golf or
frisbee golf course, Aquatic Center, wading
pools, the seven park facilities or taking
advantage of the hike/bike trail network. A
skate park was completed in 2009 through a
partnership with local youth skateboarders,
who procured private contributions, grant
opportunities and from a cash and in-kind
match from the City.
Commencing with 2011, a private grant
opportunity will fund a three-year project
called “Get Active Kirksville” to include
CITY OF KIRKSVILLE 2013
32
construction of bike lanes and routes as part
of a Complete Streets program.
Outdoor activities are abundant in and
around Kirksville as found in area lakes,
rivers and forests. Spur Pond, located in the
city limits, offers a fully stocked fishing
opportunity year round. Thousand Hills
State Park is adjacent to the community and
offers hiking trails, boating, swimming and
camping within its 3,215 acres. The
surrounding area draws hunters and
fishermen from all over the nation due to its
many hunting and fishing opportunities.
Hazel Creek Lake is a popular site for
fishing and hunting activities. Hunting is
also found in the Sugar Creek State Forest
and Big Creek Conservation Area.
Kirksville has been cited in Outdoor Life for
its year- round hunting and fishing
opportunities making it one of the top places
to hunt white tail deer and has also been
named the #1 Whitetail Deer Town in
America.
Outlook
Kirksville has much to offer to both its
residents and visitors. It is the educational,
medical, agricultural, recreational and
manufacturing center for north central
Missouri. With the transportation services
available and its accessibility due to
improved highway infrastructure, Kirksville
has become a popular destination site.
The government and the community are
progressive in outlook and have much to
offer in diversity of services, shopping,
education, health care, recreation and
outdoor activities, entertainment,
transportation, employment and cultural
activities.
CITY OF KIRKSVILLE 2013
33
CITY ORGANIZATIONAL CHART
Citizens of Kirksville
Mayor and City Council
City Manager
Administration
General Services
Human Resources
Economic Development
City Clerk
Industrial Facility
Airport Commuter Services
Codes
Planning/Zoning
Building Codes
Sidewalk Program
Health/Nuisance Ordinances
Public Buildings
Community
Services Recreation
Aquatic Center
North Park
Finance
Financial Administration
Utility Billing
Licensing
Risk Management
Asset Management
Municipal Court
Fire Fire
Protection/Suppression
Emergency Preparedness
Fire Inspection
Police
Police Protection
Criminal Investigation
Animal Control
Parking Control
Lake Patrol
Community Policing
Forensic Services
Public Works
Street Maintenance/Lighting
Engineering
Metering
Water Treatment/Distribution
Wastewater Collection/Treatment
Storm Water Management
Central Garage
Landfill
Public Lands Maintenance
Cemetery Maintenance
Airport Infrastructure
City Attorney Municipal Judge/Prosecutor
Boards and Commissions
CITY OF KIRKSVILLE 2013
34
DEMOGRAPHICS DATE OF INCORPORATION: 1857 City of the Third Class
FORM OF GOVERNMENT: Council/Manager
AREA: 14.1 sq mi
Miles of Streets 123 Number of Street Lights 1,245
FIRE PROTECTION: Number of Stations 1
Number of Fireman & Officers 21
Insurance Class 3
POLICE PROTECTION: Number of Stations 1
Number of Policemen & Officers 27
RECREATION: Number of Parks 8 with 75.78 acres
Number of Swimming Pools 1
EDUCATION: Kirksville R-III District:
Attendance Centers 5 Number of Teachers 248
Number of Students 2,655
Private Primary and Secondary Attendance Centers 3
Number of Teachers 27
Number of Students 256 Technical
Attendance Centers 1
Number of Teachers 23 Number of Students 300
plus 130 from sending schools
Truman State University Number of Teachers 370
Number of Students 6,100 A.T. Still University (KCOM campus)
Number of Teachers 60
Number of Students 344 Moberly Area Community College
Number of Teachers 33
Number of Students 328
BUILDING PERMITS (NEW): Year No. Value 02/03 97 16,021,999
03/04 102 7,857,297
04/05 101 14,480,732 2005 125 26,461,279
2006 88 7,457,175
2007 92 7,740,209
2008 77 11,369,369
2009 55 7,541,176
2010 52 8,331,759 2011 46 10,547,063
2012 80 20,547,812
2012 CITY ASSESSED VALUATION:
Real Estate 116,981,749
Personal Property 32,542,199 State Assessed Railroad & Utility 8,915,858
COST OF LIVING INDEX (2012):
Kirksville 93.0 U.S. Average 100
CITY WATER/SEWER SERVICE: Number of Water Customers 7,401
Number of Sewer Customers 7,132
Water Average Daily Consumption (in million gallons) 2.21
Water Plant Daily Capacity
(in million gallons) 6 Wastewater Plant Daily Capacity
(in million gallons) 3.16
Miles of Water Mains 154.8 Miles of Sanitary Sewer Lines 114.3
ELECTIONS:
Number of Registered Voters (Adair County) 15,275
Number of Votes cast in:
11/2012 National General
Election (Adair County) 10,268
04/2012 Municipal
Election (City) 1,983
POPULATION STATISTICS: 1980 17,167 1990 17,152
2000 17,304 2010 17,505
Population Density (per square mile) 1,236
Percent of Population by Age (2010)
Under 20 27.5% 20-24 24.9%
25-64 36.4%
65 and over 11.2%
TAXES
Property (2012) $.6823/$100 Sales (within city limits) 7.85%
PRINCIPAL PROPERTY TAXPAYERS: % of City
Northeast Regional Health System 2.59
Adair Foods (Kraft Foods) 2.32
Wal-Mart Inc. 1.80 Commercial Envelope Manufacturing 1.04
Home Depot, Inc. .89
ATMOS Energy .80 Hy-Vee Food Stores, Inc. .75
Raul Walters .74
Wi-Fi Sensors .62 Ortech Co. (Yuhshin USA Ltd.) .50
Total 12.05%
PRINCIPAL EMPLOYERS IN KIRKSVILLE: Qty %
Truman State University 760 5.17
A.T. Still University 638 4.34 Northeast Regional Medical Center 500 3.40
Adair Foods (Kraft Foods) 534 3.63
Kirksville R-III School District 410 2.79 Wal-Mart Inc. 396 2.70
Sodexho 298 2.03
Maritz Research. 295 2.01 Hy-Vee Food Stores, Inc. 225 1.53
Preferred Family Healthcare 199 1.35
Total 4,255 28.95%
CITY OF KIRKSVILLE 2013
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PROPERTY TAX RATES ALL DIRECT AND OVERLAPPING TAXING ENTITIES
R-III Special
Fiscal Tax City School Road Other
Year Year (1) District County State District (2) Total
01/02 2001 .7681 4.0454 .0000 .0300 .2600 .6989 5.8024
02/03 2002 .7764 4.0421 .0000 .0300 .2600 .7000 5.8085
03/04 2003 .8114 4.0643 .0000 .0300 .2600 .7000 5.8657
04/05 2004 .8112 4.1566 .0000 .0300 .2600 .7000 5.9578
2005 2005 .6840 4.1279 .0000 .0300 .2600 .8500 5.9519
2006 2006 .6496 4.1163 .0000 .0300 .2600 .8500 5.9059
2007 2007 .6393 4.0820 .0000 .0300 .2653 .6401 5.6567
2008 2008 .6521 4.1165 .0000 .0300 .2682 .6473 5.7141
2009 2009 .6547 4.1277 .0000 .0300 .2687 .6488 5.7299
2010 2010 .6633 4.1181 .0000 .0300 .2703 .6496 5.7313
2011 2011 .6633 4.1403 .0000 .0300 .2703 .6496 5.7535
2012 2012 .6823 4.1228 .0000 .0300 .2752 .6500 5.7603
Overlapping debt is the total debt levy attributed to all taxing authorities in a given city or
county. The overlapping debt rate for citizens of Kirksville is very reasonable at $5.7535 per
100 dollars of assessed valuation.
(1) City tax rate includes general operating and debt levies prior to tax year 2005. Effective
with 2005, the debt service tax levy was eliminated due to the maturity of the City’s general
obligation bonds.
(2) Includes Health Department, Library District, Nursing Home District and SB40 (effective
with tax year 2005) operating and debt service levies. The Ambulance District levy was
eliminated with year 2007.
The chart below shows the breakdown of the total property tax assessed by taxing entity. The
Kirksville R-III School District continues to receive the largest share of property taxes.
City
12%
R-III
School
District
72%
State
0%
Special
Road
District
5%
Other
11%
CITY OF KIRKSVILLE 2013
36
PERFORMANCE MEASUREMENTS
Performance measurements help determine the quality and cost efficiency of government
services. They identify benefits to and results of those delivered to citizens and indicate how
well government resources are being used. The measures of accountability to the public are
based on the following:
Efficiency, which shows the relationship between services or outcomes and the
resources required to provide them, generally expressed by unit costs or in terms
of other meaningful units
Effectiveness, which gauges the quality of municipal performance or extent of
objectives achieved, such as timeliness or desired outcomes
Demand, which measures the amount of service opportunities
Workload, which measures the quantity of activity for each reporting program or
function
The GFOA, ICMA and GASB have published guidelines for the implementation of performance
measures. The GFOA recommended practice of using performance measurements in linking
budget and planning processes was incorporated into the City’s Budget Management Policies
and Practices as adopted by the City Council in 2010.
Prior to 2011, the City focused on workload measures due to that processes were in place to track
and measure the outcomes. In 2010, departmental managers were given the task and opportunity
to develop performance measurements that articulate their function and which demonstrate the
achievement of each to the citizenry. The City started with the initial phase of a performance
measurement project by 1) expanding beyond workload measures by incorporating efficiency
and effectiveness measures for each function; 2) tying selected measures to an objective for each
function; and 3) tying each function’s objectives to a Council goal.
In 2013, the performance measurements were evaluated for clarity and accountability. The next
phase will include adopting demand measures and deriving targets or goals for each measure
implemented to date. Performance measures are meaningless without having a comparison to
gauge against. Municipal benchmarks have been published, but municipalities have unique
qualities and cannot always be compared to other municipalities or average standards.
Recognizing there are inherent deficiencies, it may be more beneficial to compare measurements
internally over a multi-year span which will be evaluated with the 2014 budget process.
At the conclusion of this multi-phase development project, the City will have derived valuable
program and service performance measurements that can:
be based on program goals and objectives that tie to the purpose for each function;
measure function outcomes;
allow for resource allocation comparisons over time;
measure efficiency and effectiveness to highlight areas of needed improvement;
be verifiable, understandable and timely;
be used consistently to measure results over long-term;
be capable of being reported internally and externally;
CITY OF KIRKSVILLE 2013
37
be able to be monitored and integrated into management decisions; and
serve as motivation for staff of demonstrated usefulness.
The performance measurements determined to be the most significant are integrated into each
applicable City function or program budget. Measures newly developed or those not tracked in
the past are indicated by an * for each value.
CITY OF KIRKSVILLE 2013
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FINANCIAL HIGHLIGHTS
CITY OF KIRKSVILLE 2013
39
CITY OF KIRKSVILLE
BUDGETARY FUND STRUCTURE
Governmental Proprietary Fiduciary
Fund General
Fund
Special
Revenue
Funds
Capital
Projects
Funds
Internal
Service
Funds
Enterprise
Funds
Non-
Expendable
Funds
Agency
Fund
General (Major) X
Community Development Block
Grant
X
Walking and Cycling Trail
Grant
X
Southeast TIF District X
Downtown TIF District X
South Highway 63 TIF District X
South Highway 63 CID X
E911 Central Dispatch X
Forensic Laboratory X
Public Transit X
GIS Consortium X
Community Partnership X
Airport X
North Park X
Capital Improvements Sales Tax X
Transportation Sales Tax
(Major)
X
Industrial Park X
Highway 63 Alternate Route X
Central Garage X
Insurance X
Utility (Major) X
Veterans Memorial X
Tri-Centennial Trust X
Investment in Kirksville
Charitable
X
Forrest Llewellyn Park
Cemetery Trust
X
Nancy Reed Fugate Trust X
Revolving Loan X
Highway 63 Sales Tax X
CITY OF KIRKSVILLE 2013
40
The City’s fund structure is categorized into three types: governmental, proprietary and
fiduciary.
Governmental-a “source and disposition” type whose measurement focus is on
determination of financial position and changes in financial position (sources, uses and
fund balances).
Proprietary- a government's activities that are business-type that recover the full cost of
providing services (including capital costs) through fees and charges on those who use
their services.
Fiduciary-a type that holds assets in trust capacity or as an agent for individuals, private
organizations, other governmental units and/or other Funds.
General Fund accounts for all general governmental activity not accounted for in other funds.
Special Revenue Funds account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specific purposes.
Capital Projects Funds account for governmental-type financial resources designated to be
used for the acquisition or construction of major capital facilities or projects.
Internal Service Funds account for the funding of goods or services provided by one
department to other departments on a cost-reimbursement basis.
Enterprise Funds account for resources committed to self-supporting activities of governmental
units that render services on a user-charged basis.
Non-Expendable Funds account for trust funds in which only investment earnings can be
expended since the corpus is left intact to assure perpetual revenue generation.
Agency Funds account for those in which assets are held for others and report no revenues or
expenses.
CITY OF KIRKSVILLE 2013
41
FY 2013 COMBINED SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCES/EQUITY
General Special Capital Enterprise Non- Internal Totals
Revenue Improvement Expendable Service
Fiduciary/
Agency
Beginning Fund Balance/Equity $1,742,633 $189,304 $727,131 $7,444,578 $256,932 $599,874 $10,960,452
REVENUES
Taxes and Payments in Lieu of Taxes 5,813,833 424,733 3,091,410 - - - 9,329,976
Licenses and Permits 371,780 - - - - - 371,780
Intergovernmental 805,894 2,091,100 35,000 - - - 2,931,994
Charges for Services 152,000 1,460,056 - 6,604,808 - 2,006,752 10,223,616
Fines and Costs 168,566 - - - - - 168,566
Investment Earnings 16,750 8,773 5,425 346,949 3,603 6,250 387,750
Management Fees 318,998 - - - - - 318,998
Miscellaneous 118,197 140,157 131,472 216,785 4,528 - 611,139
TOTAL 7,766,018 4,124,819 3,263,307 7,168,542 8,131 2,013,002 24,343,818
EXPENDITURES
Council 522,159 - 24,792 - - - 546,951
Administration 223,801 - - - - - 223,801
Human Resources 81,681 - - - - - 81,681
Economic Development 437,924 94,710 22,000 - - - 554,634
Finance 309,542 - - - - - 309,542
Information Systems 201,177 - - - - - 201,177
Municipal Court 152,527 - - - - - 152,527
Public Buildings 228,697 - - - - - 228,697
Police 1,910,269 - - - - - 1,910,269
Fire 1,482,080 - - - - - 1,482,080
Public Works and Streets 1,612,743 - - - - - 1,612,743
Codes and Engineering 450,113 - - - - - 450,113
Parks and Recreation 94,993 - - - - - 94,993
Aquatic Center 287,419 - - - - - 287,419
Capital Outlay 1,314,553 3,064,314 1,205,729 8,569,319 - - 14,153,915
Principal/Fiscal Payments - - 652,344 - 115,622 - 767,966
Emergency Services - 570,552 - - - - 570,552
Utility - - - 6,184,854 - - 6,184,854
Airport - 1,043,856 - - - - 1,043,856
N. Park Expenses - 96,983 - - - - 96,983
Central Garage - - - - - 630,031 630,031
Health Plan - - - - - 1,674,216 1,674,216
TOTAL 9,309,679 4,870,415 1,904,865 14,754,173 115,622 2,304,247 33,259,000
EXCESS REVENUES OVER
(UNDER) EXPENDITURES (1,543,661) (745,596) 1,358,442 (7,585,631) (107,491) (291,245) (8,915,182)
OTHER FINANCING
Loan/Bond Proceeds - - - 6,169,668 - - 6,169,668
Operating Transfer In 1,353,973 323,370 - - - - 1,677,343
Operating Transfer Out (167,181) (50,254) - - (508) - (217,943)
Equity Transfer In - - 21,720 4,208,480 60,254 - 4,290,454
Equity Transfer Out - (300,000) (631,455) (4,818,399) - - (5,749,854)
TOTAL 1,186,792 (26,884) (609,735) 5,559,749 59,746 - 6,169,668
EXCESS OF REVENUES AND
OTHER SOURCES OVER
(UNDER) EXPENDITURES (356,869) (772,480) 748,707 (2,025,882) (47,745) (291,245) (2,745,514)
Ending Fund Balance/Equity $1,385,764 ($583,176) $1,475,838 $5,418,696 $209,187 $308,629 $8,214,938
Nonspendable - - - - - - -
Restricted - (583,176) 1,475,838 899,254 209,187 - 2,001,103
Committed 1,359,171 - - 3,446,657 - - 4,805,829
Assigned - - - - - - -
Unassigned 26,593 - - 1,072,785 - 308,629 1,408,007
Ending Fund Balance/Equity 1,385,764$ (583,176)$ 1,475,838$ 5,418,696$ 209,187$ 308,629$ 8,214,938$
CITY OF KIRKSVILLE 2013
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MAJOR REVENUE SOURCES
Sustainability of City operations is dependent upon diversification of resources. Since funding
of operations and projects is determined by the level of revenues anticipated, revenue projections
are an essential first step of the annual budget development process for the City of Kirksville.
The majority of revenues flow through the major Funds, the General and the Utility, since both
of these provide the basic essential services to the citizens of Kirksville. Revenues generally
drive the level of expenditures and the plan for spending by setting budgetary goals and service
levels within financial parameters.
The Utility Fund is an exception in that the level of expenditures determines the revenues
necessary to flow in to fund water, wastewater and stormwater services. Due to participation in
the State Revolving Loan Fund program, the City is required to review the water and sewer rate
structure annually to ensure coverage of operations, capital and debt service. The stormwater fee
was set to cover debt service but will be reviewed if the revenues don’t come in at the level
anticipated. Since the Utility Fund is a self-supporting operation, it is expected that users pay for
the cost of services received and not be subsidized at the expense of the health of other City
services.
Every material revenue source is forecast by using past historical trends, economical influences,
fee structure, growth or decline based on preceding year, known impacts and/or actual
experience. The City of Kirksville receives monies from diversified revenue sources which
ensure a constant revenue stream even in difficult times and eliminates dependence upon any one
revenue source. The City’s Revenue Policy, as amended in 2010, provides guidance for
generation of revenue. This policy can be found in Appendix I, Budget and Financial Policies.
The economic climate both nationwide and local has seen improvement in some areas but until
there is seen widespread and consistent growth, Kirksville will continue to budget based upon a
conservative projection of revenue from taxes, licenses, grants, fines, intragovernmental and
intergovernmental payments, investment earnings, user charges and miscellaneous items. The
major sources of revenue for the City are from taxes, user charges, PILOTs and from
intergovernmental sources which are described in more detail on the following pages. This
discussion includes only recurring revenues and any major one-time or project-specific revenues.
Pass-through collections for the ½-cent economic development sales tax and the lodging tax
overstate the amount of revenue available to the City and are discussed separately due to their
unique purpose.
Total revenue of $24,343,818 is budgeted for 2013. Of this, $22,963,818 is available to fund
City operations. The remainder is pass-through monies: $1,230,000 collected from the ½-cent
economic development sales tax to fund the Highway 63 Alternate Route project and $150,000
collected from the 3.6% lodging tax to further Kirksville tourism. The breakdown by revenue
category and percentage of total revenues are illustrated in Figure 1.
CITY OF KIRKSVILLE 2013
43
Figure 1: 2013 Revenues by Source
Revenue Sources by Fund
The General Fund collects revenues that are not obligated for specific purposes, including
the 1-cent general sales tax, property taxes, franchise fees, licenses and permits, PILOTS,
Missouri motor vehicle distributions, various grant monies, activity fees, fines,
administrative fees for the management of the water and wastewater operations,
contributions and other miscellaneous receipts that are not allocable to other Funds.
Grant proceeds and general reimbursements are for specific repayments of expenditures
previously made.
Special Revenue Funds receive revenues that are legally restricted as to spending for a
specific purpose from a designated Fund. Receipts are from grants, property and/or sales
taxes captured for TIF projects, E911 telephone tax and contractual fees, community
partnership activity fees and user charges from the Airport, Aquatic Center and North
Park.
Capital Project Funds are primarily funded by voter-approved sales taxes, street or right-
of-way improvement grants, lease revenues and any project-specific reimbursements.
The Internal Service Funds receive monies based on cost allocations from other City
departments for vehicle maintenance and fuel through Central Garage or from City and
employee contributions for the funding of the self-insured health and dental plans.
The Enterprise Funds are primarily funded by charges to the users of the waterworks and
sewerage systems in addition to rental revenues and reimbursements. SRF bond proceeds
assist in funding capital projects while SRF interest credits offset debt service costs.
Effective with 2010, stormwater user charges fund debt service on the ARRA revenue
bonds issued for stormwater management.
Each Fiduciary and Agency Fund receives revenue specific to its purpose only, such as
contributions, earnings on trust principal, loan repayments and the pass-through ½-cent
economic development sales tax collected on behalf of the Highway 63 Transportation
Corporation. The City is the trustee for some of these Funds and is not allowed to spend
down the principal portion.
Revenue projections for 2013 considered such factors as local population and workforce
attributes, service offerings, employment rates, historical trends and the economic outlook.
Major sources of revenue for the City and any assumptions used in forecasting for 2013 are
discussed below. Applicable graphs show the history of the revenues presented.
Taxes
25%
PILOTs
7%
Intergovtl
10% User Charges
34%
Interest
1%
Pass-Through
0%
Loan/Bond
20% Other
3%
CITY OF KIRKSVILLE 2013
44
Taxes
Sales Tax
Revenue collections from sales taxes increase and decrease proportionately. The graph in Figure
2 depicts actual sales tax collections for fiscal years 2006 through 2011, projected for 2012 and
as budgeted for 2013. Sales tax revenue dipped in 2008 and 2009 due to local unemployment
rates going from 4.3% in 2007 to 6.9% in 2009. Beginning with 2008, this tax started reflecting
the deterioration in the economic climate at the national level due to high unemployment, a
reduction in consumer spending and closing of retailers. Sales gradually increased since 2009
due to the combination of an influx of new retailers and the increase in the Consumer Price Index
(CPI). Since this revenue source is highly elastic and dependent upon economic variables, such
as the growth of businesses, unemployment rates, national health and consumer outlook,
conservatism continues to drive the budget for these taxes.
The City Council believes in lessening the tax burden of citizens without sacrificing revenues
needed to provide essential services and capital. The City participates in two annual tax-free
holidays. Since 2007, the City has opted to participate in the annual three-day sales tax holiday
in August to relieve the local taxing pressure on consumers purchasing back-to-school items.
This has led to fluctuations in August sales tax collections since that time. Effective with 2009,
the City opted to participate in the annual Show Me Green sales tax holiday that occurs in April
in which sales taxes are exempted on qualifying appliances purchased during this seven-day
period. The effect on the City’s revenues by participating in these tax-free holidays continues to
be monitored.
Figure 2: Sales Tax History
General
The 1-cent general sales tax is a major revenue source for the General Fund and contributes to
funding City essential services, i.e., police, fire and streets, and general administrative services,
public building and land maintenance, code enforcement, engineering and recreational
programming, in addition to providing subsidies for the Airport and North Park. This tax is
imposed on all goods and commodities sold within the City, excluding drugs, farm machinery,
and other various exempted items.
Collections for 2013 are budgeted at $2,588,620, 33% of total General Fund revenue. Projected
collections for 2012 are approximately 1.4% higher than in 2011. A conservative approach has
been taken to project a .5% increase over projected 2012. Economic concerns, unemployment
level above 6%, slight increase in construction activity and continued sales by mail order or
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
06 07 08 09 10 11 12 13
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Fiscal Years
General
Capital
Improvements
Transportation
CITY OF KIRKSVILLE 2013
45
Internet continue to affect growth in local retail sales. On the positive side, the City’s position as
a regional trade center and expanded retail offerings serve to attract and retain more local
shoppers.
Capital Improvements Collections from the ¼-cent capital improvement sales tax fund the needs of the Capital
Improvement Sales Tax Fund, also a Capital Project Fund. This tax was renewed by the voters
in April 2007 for an indefinite term. From October 2003 through September 2007, this tax was
used in its entirety to pay off the lease-purchase debt on the acquisition of the 3010 Industrial
Building and its property insurance. Commencing with 2008, this tax has funded numerous
capital projects, including a fire truck, narrowband radios, sidewalk rehabilitation, storm
drainage and alley improvements, park and recreational needs, ADA compliance issues, trails, in
addition to ongoing capital needs of the General and Airport Funds.
This tax is collected on the same items that are subject to the Transportation Sales Tax.
$621,790 is budgeted for 2013, which is a .5% increase over projected 2012, based on the same
assumptions as with the other sales taxes. An annual plan of allocation drives the expenditure of
this tax, focusing on the four categories of funding: equipment, project, community needs and
support. The 2013 CIST plan is included in the Capital Projects section of this document on
page 104.
Transportation
Transportation sales tax collections are the primary source of funding for the Transportation
Sales Tax Fund, a Capital Improvement Fund. Revenue from this ½-cent sales tax provides
funding for the major repair, reconstruction and construction of streets, including curb and gutter
improvements and crack sealing. Approximately 5% of this tax is committed to fund other
transportation needs such as, $24,792 to assist Kirk-Tran and $37,189 for the Airport. This tax is
set to expire December 31, 2015.
This tax is on the items that are subject to the general sales tax, with the exception of domestic
utility usage. The same rationale used for the 1-cent sales tax is used to budget this tax. For
2013, $1,239,620 is budgeted, a .5% increase over projected 2012. The five-year plan for use of
this tax is presented in the Capital Projects section of this budget document on page 105.
Property Taxes
The general property tax levied helps with funding General Fund operations. For 2012, this levy
was approved at an increased rate of $.6823 cents per $100 valuation, up .019 from the 2011
rate. The levy increased due to a decrease in assessed valuation of $1.6 million (excluding new
construction). Assessed valuation for 2013 is conservatively estimated at .9% growth over
amended 2012 using $1.8 million new realty construction valued in 2012 and 5% growth for
personal property. The Missouri State Auditor’s office allows a political subdivision to benefit
from new construction but not from reassessment in levy calculation. If a political subdivision
wants a higher levy than the formula allows, it must be approved by the voters.
Real and personal property taxes are budgeted at $885,303 and account for 11.4% of total
General Fund revenue for 2013. Revenue from personal property taxes is anticipated to
CITY OF KIRKSVILLE 2013
46
increase 5% based on the 2011 growth rate.
Taxes on railroad and utility assessed property are budgeted for $57,320, which is based
on the decreased value from 2011.
Prior and delinquent taxes are estimated at $68,400 using the past trend of collection rates
upon the level of delinquencies forecast at year-end 2012.
In December 1987, the City established a Tax Increment Financing District to capture real
property taxes from an increase in valuation for properties located in the Southeast area of the
City to fund infrastructure improvements in that area. The final improvement project as outlined
in the TIF plan was completed in 2010 and the Southeast Tax Increment Financing District Fund,
a Special Revenue Fund, was administratively closed in 2011. Since adequate monies had
previously been collected in prior years to finish all projects, no taxes had been captured since
2005. This dedicated funding of approximately $1.5 million allowed for infrastructure projects
including water and sewer line extensions, LaHarpe Street extension, storm drainage, Jamison
curb and gutter, a trail extension and the Highway 63 water line to be accomplished in this area.
A Tax Increment Financing District for downtown Kirksville was established in December 1999.
For 2013, real estate taxes of $229,570 are budgeted to be captured on the increase in valuation
from 1999 on qualifying property in this district. Improvements benefiting the downtown district
are based on priorities established by the TIF Commission and the availability of funds.
Infrastructure projects commenced in 2006, providing for improved downtown walkways,
parking lot improvements, Jefferson Street reconstruction, Franklin Street CBD design and
wayfinding signage.
A third TIF district was established in 2009 to fund rehabilitation of a shopping center on the
South Highway 63 corridor. Real estate taxes of $0 are anticipated to be captured in 2013 from
this new venture. As of year-end 2012, this project had not progressed, thus the projects will
most likely be completed on a pay-as-you go basis for the improvements to private
infrastructure. A loan from the Missouri Transportation and Finance Corporation and a grant
from the Missouri Highway and Transportation Commission provided assistance in the financing
of the public infrastructure.
CITY OF KIRKSVILLE 2013
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The graph in Figure 3 presents the historical trend of property tax collections for fiscal years
2006 through 2011, amended for 2012 and budgeted for 2013. There has been little growth in
total property tax collections due to reassessment and new construction, in addition, the
limitation on the tax rate by RSMo 137.073 substantially limiting the tax rate to the same amount
of tax revenue to the prior year.
Figure 3: Property Tax
Annual assessed valuations starting with 2006 are shown in Figure 4.
Figure 4: Assessed Valuation
PILOTs
Franchise Taxes
The City currently has four franchise agreements encompassing telephone, electric, gas, and
cable television providers. Franchise fees are budgeted in the General Fund since they are non-
obligated sources of revenues and are available to pay for the general operations of the City.
Revenues generated from franchise fees are volatile and dependent upon consumer selections,
alternative sources, weather conditions and change in rate structures which all impact the City’s
budget. Franchise fees are budgeted in total for $1,566,370 for 2013, level with amended 2012
due to the following:
It is anticipated that wireless payments will level off so 2013 telephone franchise fee
collections are budgeted at amended 2012.
Electric fees in 2012 were the lowest year in the past three years. Therefore, the budget
for 2013 is based on the amended 2012.
Collections in natural gas franchise fees decreased approximately 10% from 2011. Due
to rate adjustments, 2013 franchise fees are budgeted at a 1% growth over amended 2012.
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
06 07 08 09 10 11 12 13
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Fiscal Years
Property Tax
Railroad and
Utility
Tax Increment
38.7 35.5 32.9 31 32.7 33.8
$0
$20
$40
$60
$80
$100
$120
$140
07 08 09 10 11 12
Mil
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s
Fiscal Years
Real
Personal
CITY OF KIRKSVILLE 2013
48
Cable television franchise fees are budgeted at the amended 2012 level. This franchise fee is the
most volatile due to alternative offerings available to consumers and is the most expendable in a
tight economy. A franchise fee for video service providers was put into place on November 19,
2012 for 5% of gross revenues. This new addition to the Ordinance will allow the City to collect
a franchise fee and regulate customer service for any new video service providers that offer
service within the City, but are registered with the Public Service Commission, without a
franchise agreement with the City. The City’s current franchise agreement with Cableone will
expire in 2015 at which time it is anticipated that Cableone will fall under this new Ordinance.
Figure 5 illustrates the trend of franchise fee receipts for fiscal years 2006 through 2011,
amended for 2012 and budgeted for 2013.
Figure 5: Franchise Taxes
Utility Fund - Management Fees
Due to services provided from General Fund operations, a management fee is assessed on both
the water and wastewater operations in the Utility Fund. This is to offset the costs incurred by the
General Fund in the administration of each by covering a percentage of salaries and benefits,
equipment usage, forms and supplies, plus an allocation of overhead from the various General
Fund departments that assist in the utility operations. Effective with 2008, a 5% flat fee on
actual water and sewer gross revenues has been assessed which replaced the calculation of actual
costs done in prior years. The Utility Fund has benefited from the reduction in the cost to
manage the water and sewer operations while the General Fund has been negatively impacted
with the lower fees assessed. Any growth in these fees is attributable to the growth in water and
sewer revenues.
Prior to 1993, the fee charged was arbitrary. A study was performed to determine the true cost,
which found that the Water Fund was paying more than its fair share and the Wastewater Fund
was paying less. From 1993 through 2007, the City charged out the true cost based on the annual
reassessment of costs. Due to the City’s investment in a computer system, software and higher
personnel benefits, management fees steadily increased through fiscal year 2004. 2006 declined
by 11% due to the reorganization of personnel and expiration of the computer software and
depreciation period on equipment used. A reassessment of personnel time allocated to the utility
operations affected 2007 which caused a 23.6% decrease in wastewater and a 29.5% decrease in
water fees.
Figure 6 illustrates the history of management fees assessed each enterprise operation for fiscal
years 2006 through 2011, amended for 2012, and budgeted 2013. Commencing with 2008, these
fees are in direct correlation with the charges from water and sewer services provided.
$0.0
$0.2
$0.4
$0.6
$0.8
$1.0
06 07 08 09 10 11 12 13
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Fiscal Years
Electric
Gas
Telephone
Cable TV
CITY OF KIRKSVILLE 2013
49
Figure 6: Management Fees
Utility Fund – PILOTS
Effective for the 2013 budget year, a franchise-type fee of 5% on utility gross receipts was
implemented. In “Insert Year”, the management fee assessed to the Utility Fund was 12%. As
noted in the above management fee section, in 2008 the management fee was set at 5%. The
progressive decline in management fees has had a negative impact on the General Fund
operations. This fee was assessed to allow the City to continue with its essential services.
User Charges
Utility
User fees from the provision of water and sewer services account for 65% of total user charges
and are budgeted in the Utility Fund. As an enterprise activity, these charges are adjusted to a
level to cover operations, debt service and capital as well as to fund a reserve for future capital
replacement. The rates are reviewed twice annually, mid-year and then as part of the budget
process, to ensure adequate funding of current year activities and for the upcoming budget year.
User charges are separately accounted for by the water and sewer operations.
Since water and sewer revenues are dependent upon a constant level of usage and customers,
they are variable and often unpredictable due to weather conditions. It is anticipated that
coverage of operations, capital and debt provides suitable coverage. However, before additional
projects are considered beyond 2013, another rate structure analysis will need to be conducted
prior to participating in future SRF bond issuances.
Water
Water service charges are used to fund water-related operations, capital and debt service to
maintain and allow for improvements to the water system. Provision of quality water resources
and watershed management of the City’s two lakes, Forest Lake and Hazel Creek Lake, are
primary goals of the waterworks system.
The City provides water service to more than 7,000 customers directly, inside and outside the
City limits, and to the Adair Public Water Supply District customers. In 2002, it was necessary
to revisit the water rates since revenues were not meeting operations and capital needs. Water
rates had not been changed since August of 1982 even though costs of operations had increased
$0.0
$0.1
$0.1
$0.2
$0.2
$0.3
06 07 08 09 10 11 12 13
Mil
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Fiscal Years
Water
Wastewater
Stormwater
CITY OF KIRKSVILLE 2013
50
over twenty-year interim, along with capital acquisition and meeting government-mandated
compliance. An in-house water rate study was completed in 2003 to determine the rates
necessary to pay for capital improvements while maintaining operations and meeting Federal and
State drinking water regulations. Tightened security has also been necessary as a result of the
increased homeland security measures causing an increase in cost of operations. Based on the
results of the rate study project, increases in water rates were deemed long overdue in order to
meet current and projected demands. Rates were increased incrementally on an annual basis
over a five-year period beginning in April 2003. Prior to October 2003, the Water Fund received
a subsidy from the Capital Improvement Sales Tax of one-half the monthly tax collections,
which averaged $250,000 annually. In October 2003, the capital improvement sales tax monies
were redirected to pay debt service on the purchase of the 3010 Industrial Road property instead.
The loss of the subsidy coupled with the attempt to play catch-up with water rates caused the
water operations to be financially deficient. Revenue from wastewater operations also
subsidized the waterworks operations.
Drinking water general obligation bonds matured in March 2005. Participation in the drinking
water SRF bond issuance program first occurred in the fall of 2004 to finance an extension of the
City’s water main to the Airport, which occurred in conjunction with the Adair Public Water
Supply District extending the line to supply water to the City of LaPlata. Additional SRF
funding was received in the fall of 2005 to upgrade the water treatment facility and water main
improvements.
In April 2006, voters approved the City to acquire additional bonds of up to $3.5 million for
future water needs. In April 2007, $3.5 million was issued to fund needed water plant
improvements and to replace the downtown water line. Even after these projects are completed,
need for additional funding to ensure capital replacement and infrastructure improvement is still
necessary to maintain water quality standards and for Federal and State compliance directives.
Effective with 2008, a fixed service availability fee of $5 per month on each service connection
was implemented in addition to lowering the monthly minimum consumption from 300 cubic
feet to 100 cubic feet. In 2011, the minimum consumption was raised to 200 cubic feet. In order
to continue participation in the SRF program, net income from operations need to sufficiently
cover annual debt service on the $4.8 million currently owed. In 2010, the fixed service
availability fee was increased to $7.50 per month on each water connection due to the lack of
growth in water revenues even though the costs of operations continued to increase. In 2012, the
fixed service availability fee was increased again to $8.50 to fund ongoing operations, debt
service and capital needs. Water user charges are budgeted at $3.35 million for 2013, level with
amended 2012. 2012 was a drought year so consumption is expected to decrease in 2013, which
should be offset by the Schneider Electric meter replacement project guarantee of additional
revenues as well as factoring in no plans to increase the rates in 2013. A professional rate study
is budgeted for 2013 to evaluate the current rate structure and may affect rates in 2014.
Sewer
Sewer charges fund the operations, debt service and capital necessary to maintain and upgrade
the sewerage system. Provision of sewer services expanded with annexation to non-sewer areas
contingently located to the city limits. Installation of sewer lines in the annexed areas was
financed through the SRF program.
CITY OF KIRKSVILLE 2013
51
Sewer charges are generally based on water consumption so forecasting is based on the same
assumptions – no increase in service connections or customers and stable usage. In conjunction
with the water rate study undertaken in 2002, it was also necessary to revisit the sewer rates since
revenues were not able to sustain operations, capital and increasing debt service. Sewer rates
had been changed in 1997 and 1998 with the City’s initial participation in the SRF program.
Based on the results of the 2002 rate study, increases in sewer rates were necessary in order to
meet current and projected demands. Rates were also increased incrementally on an annual basis
over a five-year period beginning in April 2003. Sewer charges increased in 2012 to $.0308 per
cubic foot. In the past, wastewater operations were able to cash flow and subsidize the
waterworks operations by financing capital projects. This is no longer true since wastewater
revenues are struggling to meet operational demands in addition to meeting debt obligations and
capital replacement. The annual debt service on the $6.7 million currently outstanding along
with $2.1 million approved by voters in 2010 for stormwater projects which began in 2011 and
will continue through 2013, along with anticipated bonds to be issued within the next two years
has increased to a level where additional revenue is necessary in order to receive future SRF
financing. The sewer system is very capital-intensive and is a corrosive environment which is
prone to replacement more often than the water system. The City’s consulting engineers have
recommended more than nine million dollars in necessary improvements to the sanitary sewer
collection system. The 2013 capital plan includes $1.42 million dollars for repair and
replacement of sanitary sewer mains in the City’s southeast area in Basins F and G. These
projects are supported by State Revolving Fund (SRF) loans. The City has engaged HDR
Engineering Inc to complete plans and specifications for improvements to the wastewater
treatment plant by the end of 2013. Construction of improvements, following approval of design
by the Missouri Department of Natural Resources, is expected to begin in 2014.
Also effective with 2008, a fixed service availability fee of $5 monthly on each service
connection was implemented in addition to lowering the monthly minimum consumption from
300 cubic feet to 100 cubic feet. In 2011, the minimum consumption was raised to 200 cubic
feet. As with the water rates, sewer rates are reviewed annually to continue participation in the
SRF program. Revenues are also dependent on water usage affected by weather conditions and
customer habits, which fluctuates from year to year. In 2010, the monthly fixed service
availability fee was increased to $7.50 on each sewer connection to help offset the lack of growth
in revenues combined with increasing costs of operation, capital and debt service. In 2012, the
fixed service availability fee was increased again to $8.50 to fund ongoing operations, debt
service and capital needs. Basic sewer charges are budgeted for $2.83 million for 2013, level
with amended 2012. 2012 was a drought year so consumption is expected to decrease in 2013,
which should be offset by the Schneider Electric meter replacement project guarantee of
additional revenues as well as factoring in no plans to increase the rates in 2013. A professional
rate study is budgeted for 2013 to evaluate the current rate structure and may affect rates in 2014.
Stormwater
In 2010, the City issued $2.274 million in American Recovery and Reinvestment Act Recovery
Zone Bonds to finance stormwater improvements. This issuance of debt was approved by the
voters in April 2010 along with a stormwater utility fee to cover debt service. A monthly
stormwater fee of $2.20 is assessed on each customer within the city limits that has either a water
or sewer connection.
CITY OF KIRKSVILLE 2013
52
Stormwater charges are budgeted at $178,700 for 2013, which will be adequate to cover debt
service as long as the City receives the 45% interest rebate of $57,628 available from the Internal
Revenue Service that is offered in conjunction with issuance of these stimulus bonds. If the
interest rebate program is discontinued or the City becomes ineligible to receive the credit, the
stormwater utility charge will be reviewed for adjustment.
Further discussion on the debt structure for the water, wastewater and stormwater operations can
be found in the Debt Obligations section of this document starting on page 106.
Contractual $.48 million is budgeted to be collected from contractual fees to support the E911 Central
Dispatch operation in 2013. This is based on agreements with partnering entities and account for
5% of total user charges. Additional fees may be necessary from the E911 participants to fund
operations in 2014.
Intergovernmental
This revenue type encompasses distributions from the State of Missouri for the City’s pro-rata
share of the statewide collection of motor vehicle sales tax, motor vehicle fuel tax and motor
vehicle licensing, in addition to State and Federal grant monies received. The share of motor
vehicle distributions is based on ratio of the City’s population to the statewide population. These
monies are General Fund revenues and are budgeted in total of $652,070 for 2013, which is a 2%
increase over amended 2012 collections. Since 2007, these revenues have been negatively
impacted by higher gas pump prices, vehicle sales and curtailed road travel. For 2013, the same
assumptions exist and are accounted for in the budget for this revenue source.
Grant funding is anticipated to increase in 2013 and remain a viable source for funding
emergency service operating and capital projects. Receipt of grant monies is budgeted in the
General Fund, the Community Development Block Grant Fund, the Walking and Cycling Trail
Grant Fund, the Downtown TIF Fund, the Capital Improvement Sales Tax Fund, and the Airport
Fund. In total, $2,279,924 is budgeted for 2013. The General Fund anticipates grants in the
provision of law enforcement/emergency services and solid waste management program in total
of $153,824. In the CDBG Fund, economic development efforts will be furthered with the
receipt of grant funding in total of $300,000 in support of a stormwater drainage project.
$436,550 is anticipated for the promotion and construction of bike lanes and routes through the
Get Active Kirksville project and in support of the Safe Routes to School grant in the Trail Fund.
In the Airport, $939,550 is budgeted to be received from federal entitlement funds and MoDOT
for entrance roadway improvements and fuel system rehabilitation.
Investment Earnings
Interest is earned on certificates of deposit, escrow accounts and money market accounts, in
addition to interest credits received from participation in the SRF program. The City maintains a
pooled cash account and each Fund that is in a positive cash position, is allocated a proportionate
amount of interest earned. The City operates under an Investment Policy that was revised in
CITY OF KIRKSVILLE 2013
53
2010 to correlate with the policy used by the State of Missouri (Appendix I: Budget and
Financial Policies). Funds are invested in CDs on either a short-term basis or for longer terms,
dependent on cash flow and operational needs of the City.
Interest is budgeted in total for $387,750 on all City Funds, which accounts for 1.6% of total
revenues. Approximately 79% of interest is attributable to interest credits that are received
through the SRF program used to offset debt service payments incurred for the water and
wastewater operations. The level of City investments has declined over the recent years due to
out-of-pocket funding for public infrastructure projects, stagnant revenues, rising costs and
expanded level of services.
The unspent portion of the bond proceeds issued for stormwater will be invested in an instrument
that generates the most earnings until expended. In 2012, the City’s bank and depository
services contract expired and was renewed at a fixed rate of interest of 1% on all interest-bearing
accounts through August 2014.
Figure 7 depicts the receipt of investment earnings for fiscal years 2006 through 2011, amended
2012, and budgeted for 2013. In 2006 and 2007, the City was able to receive higher interest
rates on investments but since that time, interest rates have plunged plus the City has not seen
available monies to set aside and invest in CDs. Interest credits on SRF program reserves are
expected to remain low through 2013. The City will see a decrease in 2013 due to the bank rate
on the pooled operating account going from 2.08% to 1%.
Figure 7: Investment Earnings
Other
Lease/Bond Proceeds
For 2013, the City will seek $6.2 million in external financing. SRF will provide funding of
$1.42 million for projects anticipated in 2013 for sewer lines and structural repairs to basin F &
G. A capital lease project will be financed in 2013 by U.S. Bancorp Government Leasing and
Finance, Inc. at an interest rate of 1.96% on principal of $4,747,668. The details of this lease can
be found in the Long Term Debt section on page 121.
Miscellaneous
Various sources of revenue comprise the $611,139 budgeted for miscellaneous income, which
accounts for 3% of total City revenue. Included in this revenue category are recurring receipts
that are tracked through specific accounts, such as refunds and reimbursements, contributions,
$0.0 $0.1 $0.2 $0.3 $0.4 $0.5 $0.6 $0.7 $0.8
06 07 08 09 10 11 12 13
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CITY OF KIRKSVILLE 2013
54
sale of property, rental/lease income, loan repayments, fares and employee contributions for
health and dental premiums. The City also receives revenue from various sources that are non-
recurring for specific purposes or that are non-specified. Each receipt is recorded in the
appropriate Fund.
Pass-Through
Lodging Tax
This tax was first implemented with the 2007 budget. This revenue source has continued to
exceed expectations. For 2013, $150,000 is budgeted from collection of lodging tax receipts.
The City collects this tax for the benefit of the Kirksville Chamber of Commerce’s convention
and tourism initiative. It is a pass-through tax, with the exception of a 1% administrative fee
retained by the City.
CITY OF KIRKSVILLE 2013
55
GENERAL FUND REVENUES
Overview
General Fund revenues total $7,766,018
(excluding transfers) for 2013. The primary
sources are shown by category and
proportionate share of total in the bar chart
at the right. Taxes and franchise fees are the
largest source of revenue for the General
Fund and generate 75% of the total.
Intergovernmental revenues are the next
largest at 10% of total.
Other revenue category includes investment
earnings, charges for services, refunds,
contributions and any non-recurring
receipts.
Revenues for 2013 are budgeted to increase
4.6% from amended 2012 due to the
addition of the PILOTs from the Utility
Fund.
Taxes and Franchise Fees
Taxes and franchise fees comprise 75% of
total General Fund revenue. The pie chart at
the left shows the source and percentage by
type of tax. Revenue generated from the 1-
cent sales tax remains the highest in this
category and also accounts for 44% of total
General Fund revenue. Franchise fees on
telephone, electric, gas and cable television
services are the second highest source of this
category of revenue and generate 27% of total
General Fund revenue. The other category
includes PILOTs, business surtax, and
financial institution tax.
Lodging tax is included in this category but
these monies are collected on behalf of the
tourism effort and are not available for City
use.
$0 $1 $2 $3 $4 $5 $6 $7
Millions
Sales
44%
Property
17%
Franchise
27%
Cigarette
2%
Lodging
3% Other
7%
CITY OF KIRKSVILLE 2013
56
GENERAL FUND EXPENDITURES BY DIVISION
Overview
The above chart shows budgeted General Fund expenditures by division for 2013 in comparison
to the amended budget for 2012. The table shows budgeted expenditures by division and the
variances between the two years.
Analysis
Expenditures have been restricted as much as possible without sacrificing services. The 2013
budget for the General Fund has increased 14.85% in total from 2012. General administration is
budgeted to receive $3.2 million to fund the internal support functions of Council,
Administration, Human Resources, Economic Development, Finance, Information Systems,
Municipal Court and Public Buildings. The budget for 2013 increased 35% primarily due to the
Schneider Electric project for $909k. The details of this project can be found in the capital detail
$0.0
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
General Admin Police Fire Public Works Codes & Eng Comm Svcs
2012
2013
Adopted Amended
Budget Budget Increase/ %
Division 2013 2012 (Decrease) Change
Council and Boards 522,159 498,008 24,151 4.85%
Administration 223,801 214,472 9,329 4.35%
Human Resources 81,681 74,652 7,029 9.42%
Economic Development 437,924 429,859 8,065 1.88%
Finance 309,542 287,746 21,796 7.57%
Information Systems 211,877 225,983 (14,106) -6.24%
Municipal Court 152,527 144,482 8,045 5.57%
Public Buildings 1,143,116 319,341 823,775 257.96%
Police 1,956,019 1,917,425 38,594 2.01%
Fire 1,591,794 1,415,178 176,616 12.48%
Public Works and Streets 1,817,863 1,710,165 107,698 6.30%
Codes and Engineering 471,363 457,886 13,477 2.94%
Community Services 390,012 351,287 38,725 11.02%
Transfer Out 167,181 204,683 (37,502) -18.32%
Total 9,476,860 8,251,166 1,225,694 14.85%
CITY OF KIRKSVILLE 2013
57
section of this document on page 95. Police and fire are budgeted to receive $2 million and $1.6
million in funding, respectively, to provide emergency services to the citizenry. The police
budget is 2% higher due to personnel-related costs. Fire increased 12.5% primarily due to
personnel-related costs, a vehicle replacement for the Fire Chief, and fire equipment purchases
that are grant reimbursable up to 95% of the cost. Public Works and Streets are allocated
funding of $1.8 million for street and park maintenance, an increase of 6.3% from the prior year
due to personnel-related costs and an increase to operating costs, specifically chemicals,
electricity for street lights, and street materials. Codes and Engineering budget increased 3% due
to personnel-related costs. Community Services increased 11% due to personnel-related costs
and to necessary equipment repairs. Transfers out decreased by 18% due to the General Fund
not providing support to stormwater projects in 2013.
CITY OF KIRKSVILLE 2013
58
GOVERNMENT-WIDE EXPENDITURES BY FUNCTION
Overview
The bar graph shows expenditures by function as budgeted for both 2013 and amended 2012.
Overall, there has been a 13% increase in the 2013 budget over the 2012 amended budget.
Analysis
Due to the large amount of capital required to sustain operations, the funding of utility
projects and extent of services provided, the Utility Fund continues to require the highest
level of funding. Due to the extent of projects financed, its share of funding for 2013 has
increased over the prior year and is 44% of the total budget. See the Utility capital detail
in this document on page 99.
Public safety, inclusive of police, fire, and E911, is to receive 13% of funding. Funding
of essential services receives high priority in allocation of monies and has increased for
2013.
Public works, codes and streets are to receive 12% which includes capital and
transportation improvements. Street maintenance continues to be a high priority and
essential service.
Transportation is 6% of 2013 funding, which includes monies in support of Kirk-Tran,
Kirksville Regional Airport and for repayment of the Highway 63 Alternate Route
project.
The internal service function, inclusive of Central Garage and self-funded Insurance, is
budgeted to receive 7% of total 2013 funding. Due to the unknown costs in health
claims, the Insurance Fund is budgeted at maximum claim liability. Costs of these two
funds directly impact the budget of other functions.
Administrative support function is to receive 8% of total budget allocation. This function
includes Council and Boards, Administration, Human Resources, Finance, Information
Services, Municipal Court and Public Buildings. 2013 funding is to increase due to the
$0
$2
$4
$6
$8
$10
$12
$14
$16
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2012
2013
CITY OF KIRKSVILLE 2013
59
Schneider Electric project for $909k. The details of this project can be found in the
capital detail section of this document on page 95.
Economic development efforts account for 8% of the 2012 budget. This encompasses
funding for the pass-through lodging tax, K-REDI support, TIFs, and economic
development loans. The efforts budgeted for the S Highway 63 TIF and CID and
downtown initiatives have increased the allocation for 2013.
The Recreation function continues to receive the smallest share of funding of 2% for the
Aquatic Center, North Park, park facilities and community-wide recreational
programming. The operations of the Aquatic Center and North Park cannot sustain
themselves through user fees and rely on subsidies from the General Fund.
CITY OF KIRKSVILLE 2013
60
GOVERNMENT-WIDE EXPENDITURES BY CATEGORY
Overview
The pie chart shows the allocation of the total budget by category for 2013, excluding transfers.
The table shows the budgets for both 2013 and amended 2012 and the corresponding variance
and percentage of change. The transfers are not included in the appropriated budget and are for
informational purposes only.
Comparative Analysis
Due to the extensive infrastructure improvements and capital projects planned, the allocation for
capital is 42% of the 2013 budget. The budget for capital has increased 312% over the amended
2012 allocation. The detail of the capital expenditures can be found in the capital detail section
of this document on page 90. Since the City is predominantly a service provider, personnel costs
receive a high percentage of the budget, at 24% of the 2013 allocation, and represents a 7%
increase over amended 2012 primarily due to higher medical premiums, retirement contributions,
Personnel
24%
Maintenance
5%
Contracts &
Services
12%
Supplies & Other
6%
Utilities
2%
Capital
42%
Debt
9%
Adopted Amended
Budget Budget Increase/ %
Category 2013 2012 (Decrease) Change
Personnel Services 8,116,789 7,575,299 541,490 7.15%
Maintenance 1,526,032 1,456,529 69,503 4.77%
Contracts & Services 4,030,121 3,708,992 321,130 8.66%
Supplies & Other 1,963,072 1,566,029 397,043 25.35%
Utilities 699,591 644,538 55,053 8.54%
Capital 14,041,915 3,406,767 10,635,148 312.18%
Transfer Out 5,967,797 3,678,338 2,289,460 62.24%
Debt Service 2,881,480 1,849,567 1,031,913 55.79%
Total 39,226,797 23,886,058 15,340,739 64.22%
CITY OF KIRKSVILLE 2013
61
and cost of living adjustments. Contracts and services represent 12% of the budget, which
increased over amended 2012 by 8.6%, due to a new PILOTs fee established in 2013 for the
Utility Fund. Supplies and other expenses increased by 25% over amended 2012, primarily due
to the anticipated increased cost of goods sold for Airport octane fuel. Debt service will increase
by 56% due to the repayment of the Schneider Electric project. The details of the lease can be
found in the lease section of this document on page 121.
Even though not included in the budget, transfers between Funds increased for 2013 by 62% due
to transfers from the Utility Fund to the Utility Fund capital replacement reserve to fund future
year capital projects and a one-time special transfer from the Utility Fund to the General Fund to
cover projects leased under the Schneider Electric project.
CITY OF KIRKSVILLE 2013
62
FINANCIAL SUMMARIES
CITY OF KIRKSVILLE 2013
63
CHANGES IN FUND BALANCE/FUND EQUITY FOR 2013
Beginning Ending
Balance Increases Decreases Net Increase/ Balance
2013 (Decrease) 2013
Governmental Funds
General Fund (10) $1,742,633 $9,119,991 $9,476,860 ($356,869) $1,385,764
Community Development Block Grant Fund (15) 36,273 300,678 325,000 (24,322) 11,951
Walking and Cycling Trail Grant Fund (16) 19,391 452,045 451,550 495 19,886
Downtown Tax Increment Financing District Fund (21) 618,521 821,285 1,438,248 (616,963) 1,558
South Highway 63 Tax Increment Financing District Fund (22) 207,582 51,000 256,254 (205,254) 2,328
South Highway 63 Corridor Improvement Plan (23) 45,439 45,670 57,710 (12,040) 33,399
Forensic Laboratory Fund (24) - - - - -
E911 Central Dispatch Fund (25) 37,904 533,348 570,552 (37,204) 699
Public Transit Fund (26) - - - - -
GIS Consortium Fund (27) - - - - -
Community Partnership Fund (28) 1,623 20 - 20 1,643
Airport Fund (87) (709,716) 2,065,762 2,010,872 54,890 (654,826)
North Park Fund (89) (67,714) 178,381 110,483 67,898 184
Capital Improvement Sales Tax Fund (31) 154,932 793,687 940,139 (146,452) 8,480
Transportation Sales Tax (32) 24,083 1,239,620 1,074,181 165,439 189,522
Industrial Park Fund (33) 280 21,720 22,000 (280) -
Hwy 63 Alt Route (34) 547,836 1,230,000 500,000 730,000 1,277,836
Veterans Memorial Fund (91) 5,313 360 500 (140) 5,173
Tri-Centennial Trust Fund (92) 374 8 - 8 382
Investment in Kirksville Charitable Fund (93) - - - - -
Forrest-Llewellyn Cemetery Trust Fund (94) 53,218 508 508 - 53,218
Nancy Reed Fugate Trust Fund (95) 6,125 122 122 - 6,125
Revolving Loan Fund (96) 191,902 67,387 115,000 (47,613) 144,289
Total Governmental Funds 2,916,000 16,921,591 17,349,979 (428,387) 2,487,612
Enterprise Fund (80/81) 7,444,578 17,546,690 19,572,572 (2,025,882) 5,418,696
Internal Service Funds
Central Garage Fund (40) (81,170) 711,202 630,031 81,171 1
Insurance Fund (60) 681,044 1,301,800 1,674,216 (372,416) 308,628
Total Internal Service Funds 599,874 2,013,002 2,304,247 (291,245) 308,629
Total All Funds $10,960,452 $36,481,283 $39,226,797 ($2,745,514) $8,214,938
CITY OF KIRKSVILLE 2013
64
FINANCIAL SUMMARY OF SOURCES AND USES
ADOPTED AMENDED ACTUAL ADOPTED AMENDED ACTUAL
2013 2012 2011 2013 2012 2011
Revenues
Taxes/PILOTS $5,813,833 $5,445,783 $5,541,194 $424,733 $426,249 $493,255
Licenses and Permits 371,780 407,461 402,307 - - -
Intergovernment/Grants 805,894 747,185 783,683 2,091,100 542,848 242,602
Charges for Services 152,000 187,916 153,462 968,648 727,050 866,832
Fines and Costs 168,566 168,447 191,686 - - -
Investment Earnings 16,750 26,356 30,514 8,773 14,113 9,516
Loan Repayments - - - - - -
Contractual Fees 318,998 319,000 248,000 491,408 464,129 458,130
Rental Payments - - - - - -
Miscellaneous 109,797 101,187 197,495 140,157 21,794 74,986
Internal Service Fees - - - - - -
Utilities Service Fees - - - - - -
Total Revenues 7,757,618 7,403,335 7,548,342 4,124,819 2,196,183 2,145,321
Expenditures
General Government 2,607,621 2,509,448 2,386,488 191,693 226,118 277,429
Public Safety 3,392,349 3,229,256 3,184,205 570,552 546,665 524,211
Public Works 1,612,743 1,483,258 1,399,109 - - -
Community Services/Recreation 382,412 343,287 370,612 - - -
Transportation - - - 1,043,856 821,492 1,031,802
Public Utilities - - - - - -
Capital Improvement Projects 1,314,553 481,235 200,745 3,064,314 266,193 185,936
Debt Service - - - - - -
Internal Service - - - - - -
Total Expenditures 9,309,679 8,046,483 7,541,160 4,870,415 1,860,468 2,019,378
Excess (Deficiency) of Revenues
Over Expenditures (1,552,061) (643,148) 7,182 (745,596) 335,715 125,943
Other Financing Sources (Uses)
Capital Assets Disposition/Contribution 8,400 22,627 15,821 - - -
Loan/Bond Proceeds - - - - - -
Transfer In 1,353,973 477,435 267,421 323,370 352,187 210,947
Transfer Out (167,181) (204,683) (100,500) (350,254) (340,042) -
Total Other Financing Sources (Uses) 1,195,192 295,379 182,742 (26,884) 12,145 210,947
Net Increase (Decrease) ($356,869) ($347,769) $189,924 ($772,480) $347,860 $336,891
General Fund Special Revenue Fund
CITY OF KIRKSVILLE 2013
65
FINANCIAL SUMMARY OF SOURCES AND USES
ADOPTED AMENDED ACTUAL ADOPTED AMENDED ACTUAL
2013 2012 2011 2013 2012 2011
Revenues
Taxes/PILOTS $3,091,410 $2,399,988 $1,824,072 $0 $647,595 $1,153,022
Licenses and Permits - - - - - -
Intergovernment/Grants 35,000 70,000 - - - -
Charges for Services - - - - - -
Fines and Costs - - - - - -
Investment Earnings 5,425 9,041 8,615 3,603 5,687 7,572
Loan Repayments - - - - - -
Contractual Fees - - - - - -
Rental Payments - - - - - -
Miscellaneous 131,472 197,984 114,000 4,528 68,666 9,282
Internal Service Fees - - - - - -
Utilities Service Fees - - - - - -
Total Revenues 3,263,307 2,677,013 1,946,687 8,131 721,948 1,169,876
Expenditures
General Government 46,792 46,176 114,668 - 647,595 1,153,022
Public Safety - - - - - -
Public Works - - - - - -
Community Services/Recreation - - - - - -
Transportation - - - - - -
Public Utilities - - - - - -
Capital Improvement Projects 1,205,729 1,094,571 1,665,369 - - 1,043
Debt Service 652,344 151,277 176,789 115,622 100,623 101,373
Internal Service - - - - - -
Total Expenditures 1,904,865 1,292,024 1,956,826 115,622 748,218 1,255,438
Excess (Deficiency) of Revenues
Over Expenditures 1,358,442 1,384,989 (10,139) (107,491) (26,270) (85,563)
Other Financing Sources (Uses)
Capital Assets Disposition/Contribution - - - - - -
Loan/Bond Proceeds - - 720,888 - - -
Transfer In 21,720 27,312 140,294 60,254 15,000 -
Transfer Out (631,455) (764,195) (558,534) (508) (101,121) (9,129)
Total Other Financing Sources (Uses) (609,735) (736,883) 302,649 59,746 (86,121) (9,129)
Net Increase (Decrease) $748,707 $648,107 $292,510 ($47,745) ($112,391) ($94,692)
Capital Improvement Funds Ficuciary/Agency Funds
CITY OF KIRKSVILLE 2013
66
ADOPTED AMENDED ACTUAL
2013 2012 2011
Revenues
Taxes/PILOTS $9,329,976 $8,919,615 $9,011,542
Licenses and Permits 371,780 407,461 402,307
Intergovernment/Grants 2,931,994 1,360,033 1,026,285
Charges for Services 1,120,648 914,966 1,020,294
Fines and Costs 168,566 168,447 191,686
Investment Earnings 34,551 55,197 56,218
Loan Repayments - - -
Contractual Fees 810,406 783,129 706,130
Rental Payments - - -
Miscellaneous 385,954 389,631 395,763
Internal Service Fees - - -
Utilities Service Fees - - -
Total Revenues 15,153,874 12,998,479 12,810,225
Expenditures
General Government 2,846,106 3,429,337 3,931,606
Public Safety 3,962,901 3,775,921 3,708,416
Public Works 1,612,743 1,483,258 1,399,109
Community Services/Recreation 382,412 343,287 370,612
Transportation 1,043,856 821,492 1,031,802
Public Utilities - - -
Capital Improvement Projects 5,584,596 1,841,998 2,053,093
Debt Service 767,966 251,900 278,163
Internal Service - - -
Total Expenditures 16,200,581 11,947,193 12,772,802
Excess (Deficiency) of Revenues
Over Expenditures (1,046,706) 1,051,286 37,423
Other Financing Sources (Uses)
Capital Assets Disposition/Contribution 8,400 22,627 15,821
Loan/Bond Proceeds - - 720,888
Transfer In 1,759,317 871,934 618,663
Transfer Out (1,149,398) (1,410,041) (668,163)
Total Other Financing Sources (Uses) 618,319 (515,480) 687,209
Net Increase (Decrease) ($428,387) $535,806 $724,632
FINANCIAL SUMMARY OF SOURCES AND USES
Total Government Funds
CITY OF KIRKSVILLE 2013
67
ADOPTED AMENDED ACTUAL ADOPTED AMENDED ACTUAL
2013 2012 2011 2013 2012 2011
Revenues
Taxes/PILOTS - - - - - -
Licenses and Permits - - - - - -
Intergovernment/Grants - - - - - -
Charges for Services - - - - - -
Fines and Costs - - - - - -
Investment Earnings 346,949 391,789 437,767 6,250 9,038 6,760
Loan Repayments - - - - - -
Contractual Fees - - - - - -
Rental Payments 146,960 131,979 136,546 - - -
Miscellaneous 37,625 25,507 34,807 - 93,447 116,499
Internal Service Fees - - - 2,006,752 1,959,739 1,825,265
Utilities Service Fees 6,604,808 6,622,555 6,483,073 - - -
Total Revenues 7,136,342 7,171,830 7,092,194 2,013,002 2,062,224 1,948,524
Expenditures
General Government - - - - - -
Public Safety - - - - - -
Public Works - - - - - -
Community Services/Recreation - - - - - -
Transportation - - - - - -
Public Utilities 6,184,854 5,010,762 5,553,959 - - -
Capital Improvement Projects 8,569,319 1,649,769 2,026,291 - - -
Debt Service - - - - - -
Internal Service - - - 2,304,247 1,599,996 2,052,855
Total Expenditures 14,754,173 6,660,531 7,580,250 2,304,247 1,599,996 2,052,855
Excess (Deficiency) of Revenues
Over Expenditures (7,617,831) 511,299 (488,057) (291,245) 462,227 (104,332)
Other Financing Sources (Uses)
Capital Assets Disposition/Contribution 32,200 - - - 583 -
Licenses and Permits 6,169,668 - 1,627 - - -
Transfer In 4,208,480 2,806,404 3,383,844 - - -
Transfer Out (4,818,399) (2,268,297) (3,334,344) - - -
Total Other Financing Sources (Uses) 5,591,949 538,107 51,127 - 583 -
Net Increase (Decrease) ($2,025,882) $1,049,406 ($436,929) ($291,245) $462,810 ($104,332)
FINANCIAL SUMMARY OF SOURCES AND USES
Internal Service FundsUtility Fund
CITY OF KIRKSVILLE 2013
68
FINANCIAL SUMMARY OF SOURCES AND USES
ADOPTED AMENDED ACTUAL
2013 2012 2011
Revenues
Taxes/PILOTS $9,329,976 $8,919,615 $9,011,542
Licenses and Permits 371,780 407,461 402,307
Intergovernment/Grants 2,931,994 1,360,033 1,026,285
Charges for Services 1,120,648 914,966 1,020,294
Fines and Costs 168,566 168,447 191,686
Investment Earnings 387,750 456,024 500,744
Loan Repayments - - -
Contractual Fees 810,406 783,129 706,130
Rental Payments 146,960 131,979 136,546
Miscellaneous 423,579 508,585 547,068
Internal Service Fees 2,006,752 1,959,739 1,825,265
Utilities Service Fees 6,604,808 6,622,555 6,483,073
Total Revenues 24,303,218 22,232,533 21,850,943
Expenditures
General Government 2,846,106 3,429,337 3,931,606
Public Safety 3,962,901 3,775,921 3,708,416
Public Works 1,612,743 1,483,258 1,399,109
Community Services/Recreation 382,412 343,287 370,612
Transportation 1,043,856 821,492 1,031,802
Public Utilities 6,184,854 5,010,762 5,553,959
Capital Improvement Projects 14,153,915 3,491,767 4,079,384
Debt Service 767,966 251,900 278,163
Internal Service 2,304,247 1,599,996 2,052,855
Total Expenditures 33,259,000 20,207,721 22,405,908
Excess (Deficiency) of Revenues
Over Expenditures (8,955,782) 2,024,812 (554,965)
Other Financing Sources (Uses)
Capital Assets Disposition/Contribution 40,600 23,210 15,821
Licenses and Permits 6,169,668 - 722,515
Transfer In 5,967,797 3,678,338 4,002,508
Transfer Out (5,967,797) (3,678,338) (4,002,508)
Total Other Financing Sources (Uses) 6,210,268 23,210 738,336
Net Increase (Decrease) ($2,745,514) $2,048,022 $183,371
Total Funds
CITY OF KIRKSVILLE 2013
69
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
GENERAL FUND 10 2013 2012 2011
Revenues
Taxes and Franchise Fees $5,813,833 $5,445,783 $5,541,194
Licenses and Permits 371,780 407,461 402,307
Intergovernment/Grants 805,894 747,185 783,683
Charges for Services 152,000 187,916 153,462
Fines and Costs 168,566 168,447 191,686
Management Fees 318,998 319,000 248,000
Investment Earnings 16,750 26,356 30,514
Miscellaneous 109,797 101,187 $197,495
Total Revenues 7,757,618 7,403,335 7,548,342
Expenditures
Council and Administration 4,394,038 3,376,082 2,916,469
Finance 309,542 287,746 298,457
Municipal Court 152,527 144,482 148,561
Public Buildings 228,697 229,291 226,187
Police 1,910,269 1,831,178 1,847,457
Fire 1,482,080 1,398,078 1,336,748
Public Works - - -
Codes and Engineering 450,113 436,340 396,668
Community Service/Recreation 382,412 343,287 370,612
Total Expenditures 9,309,679 8,046,483 7,541,160
Excess (Deficiency) of Revenues Over Expenditures (1,552,061) (643,148) 7,182
Other Financing Sources (Uses)
Sale of Capital Assets 8,400 22,627 15,821
Loan Proceeds - - -
Operating Transfer In 1,353,973 477,435 267,421
Operating Transfer Out (167,181) (204,683) (100,500)
Total Other Financing Sources (Uses) 1,195,192 295,379 182,742
Over Expenditures (356,869) (347,769) 189,924
Fund Balance, Beginning of Year 1,742,633 2,090,402 1,900,478
Fund Balance, End of Year 1,385,764$ $1,742,633 $2,090,402
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
70
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 15 2013 2012 2011
Revenues
Intergovernmental $300,000 $325,245 $51,417
Loan Repayments 82 653 2,472
Investment Earnings 596 993 562
Total Revenues 300,678 326,891 54,452
Expenditures
Economic Development - 25,215 46,981
Housing Rehabilitation 25,000 120 120
Total Expenditures 25,000 25,335 47,101
Excess (Deficiency) of Revenues Over Expenditures 275,678 301,556 7,351
Other Financing Sources (Uses)
Equity Transfer In - - -
Equity Transfer Out (300,000) (300,000) -
Total Other Financing Sources (Uses) (300,000) (300,000) -
Over Expenditures (24,322) 1,556 7,351
Fund Balance, Beginning of Year 36,273 34,717 27,367
Fund Balance, End of Year 11,951$ $36,273 $34,717
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
71
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
WALKING AND CYCLING TRAIL GRANT FUND 16 2013 2012 2011
Revenues
Intergovernmental $436,550 $124,516 $113,785
Investment Earnings 495 824 219
Total Revenues 437,045 125,340 114,004
Expenditures
Economic Development - - 5,616
Capital 451,550 153,041 71,604
Total Expenditures 451,550 153,041 77,220
Excess (Deficiency) of Revenues Over Expenditures (14,505) (27,701) 36,784
Other Financing Sources (Uses)
Equity Transfer In 15,000 - -
Total Other Financing Sources (Uses) 15,000 - -
Over Expenditures 495 (27,701) 36,784
Fund Balance, Beginning of Year 19,391 47,092 10,307
Fund Balance, End of Year 19,886$ $19,391 $47,092
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
72
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
DOWNTOWN TAX INCREMENT FINANCING DISTRICT FUND 21 2013 2012 2011
Revenues
Taxes $278,733 $275,933 $310,288
Economic Development Sales Tax - - -
415,000 - -
Investment Earnings 5,552 9,253 5,548
Miscellaneous 122,000 - 7,500
Total Revenues 821,285 285,186 323,336
Expenditures
Contracts and Serices 25,000 35,121 32,160
Economic Development Sales Tax T/O - 34,084 60,892
Capital 1,413,248 82,217 13,544
Total Expenditures 1,438,248 151,422 106,597
Excess (Deficiency) of Revenues Over Expenditures (616,963) 133,764 216,739
Other Financing Sources (Uses)
Equity Transfer In - - -
Equity Transfer Out - (5,805) -
Total Other Financing Sources (Uses) - (5,805) -
Over Expenditures (616,963) 127,959 216,739
Fund Balance, Beginning of Year 618,521 490,562 273,824
Fund Balance, End of Year 1,558$ 618,521$ 490,562$
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
73
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
SOUTH HIGHWAY 63 TAX INCREMENT FINANCING DISTRICT FUND 22 2013 2012 2011
Revenues
Taxes $51,000 $53,000 $73,278
Miscellaneous - 1,259 6
Total Revenues 51,000 54,259 73,283
Expenditures
Contracts and Services 2,000 12,000 913
Capital 204,000 - -
Total Expenditures 206,000 12,000 913
Other Financing Sources (Uses)
Equity Transfer In - 100,000 -
Equity Transfer Out (50,254) (5,000) -
Total Other Financing Sources (Uses) (50,254) 95,000 -
Excess (Deficiency) of Revenues Over Expenditures (205,254) 137,259 72,370
Fund Balance, Beginning of Year 207,582 70,323 (2,047)
Fund Balance, End of Year 2,328$ 207,582$ 70,323$
CITY OF KIRKSVILLE 2013
74
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
SOUTH HIGHWAY 63 COMMUNITY IMPROVEMENT DISTRICT FUND 23 2013 2012 2011
Revenues
Taxes $45,000 $47,000 $34,316
Investment Earnings 670 1,117 775
Miscellaneous - - 1,773
Total Revenues 45,670 48,117 36,864
Expenditures
Contracts and Services 42,710 36,573 4,908
Capital 15,000 - -
Total Expenditures 57,710 36,573 4,908
Excess (Deficiency) of Revenues Over Expenditures (12,040) 11,544 31,956
Fund Balance, Beginning of Year 45,439 33,895 1,940
Fund Balance, End of Year 33,399$ 45,439$ 33,895$
CITY OF KIRKSVILLE 2013
75
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
E911 CENTRAL DISPATCH FUND 25 2013 2012 2011
Revenues
Taxes $50,000 $50,316 $75,374
Contractual Fees 481,908 454,629 454,630
Investment Earnings 1,440 1,893 2,384
Miscellaneous - - 348
Total Revenues 533,348 506,838 532,735
Expenditures
Personnel 440,669 413,755 387,506
Contracts and Services 66,145 68,686 76,049
Maintenance and Repairs 11,939 13,622 10,791
Supplies and Other Expenses 16,215 16,557 17,684
Lease Charges 35,584 34,045 32,181
Total Expenditures 570,552 546,665 524,211
Excess (Deficiency) of Revenues Over Expenditures (37,204) (39,827) 8,525
Fund Balance, Beginning of Year 37,904 77,731 69,206
Fund Balance, End of Year 699$ 37,904$ 77,731$
CITY OF KIRKSVILLE 2013
76
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
COMMUNITY PARTNERSHIP FUND 28 2013 2012 2011
Revenues
Investment Earnings $20 $33 $28
Miscellaneous - - 343
Total Revenues 20 33 371
Expenditures
Program Supplies - - -
Total Expenditures - - -
Excess (Deficiency) of Revenues Over Expenditures 20 33 371
Fund Balance, Beginning of Year 1,623 1,590 1,219
Fund Balance, End of Year 1,643$ 1,623$ 1,590$
CITY OF KIRKSVILLE 2013
77
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
AIRPORT FUND 87 2013 2012 2011
Revenues
Intergovernmental $939,550 $93,087 $77,400
Charges for Services 91,020 56,566 47,824
Fuel Sales 806,128 601,259 744,780
Farm Income - - -
Miscellaneous 17,875 19,672 20,477
Total Revenues 1,854,573 770,584 890,481
Expenditures
Personnel 204,616 174,587 173,955
Contracts and Services 11,290 9,721 11,505
Maintenance and Repairs 55,428 46,773 49,785
Fuel and Lubricants 699,639 516,787 655,990
Utilities 24,235 22,243 22,648
Lease Charges 35,638 35,638 35,638
Public Information - 4,255 75,432
Supplies and Other Expenses 13,010 11,488 6,849
Capital 967,016 48,555 100,787
Total Expenditures 2,010,872 870,047 1,132,590
Excess (Deficiency) of Revenues Over Expenditures (156,299) (99,463) (242,108)
Other Financing Sources (Uses)
Sales of Property - - -
Equity/Operating Transfer In 211,189 171,004 193,947
Total Other Financing Sources (Uses) 211,189 171,004 193,947
Over Expenditures 54,890 71,541 (48,161)
Fund Balance, Beginning of Year (709,716) (781,257) (733,096)
Fund Balance, End of Year (654,826)$ ($709,716) ($781,257)
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
78
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
NORTH PARK FUND 89 2013 2012 2011
Revenues
Charges for Services $81,000 $78,725 $77,385
Miscellaneous 200 210 42,409
Total Revenues 81,200 78,935 119,794
Expenditures
Personnel 30,790 26,098 25,092
Contracts and Services 19,000 18,448 18,378
Maintenance and Repairs 21,568 13,732 12,282
Utilities 4,375 3,977 3,604
Program Supplies 4,000 3,449 5,590
Merchandise for Resale 16,000 16,330 14,698
Supplies and Other Expenses 1,250 971 920
Capital 13,500 11,617 45,272
Total Expenditures 110,483 94,622 125,837
Excess (Deficiency) of Revenues Over Expenditures (29,283) (15,687) (6,043)
Other Financing Sources (Uses)
Operating Transfer In 97,181 81,183 17,000
Total Other Financing Sources (Uses) 97,181 81,183 17,000
Over Expenditures 67,898 65,496 10,957
Fund Balance, Beginning of Year (67,714) (133,210) (144,167)
Fund Balance, End of Year 184$ ($67,714) ($133,210)
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
79
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
CAPITAL IMPROVEMENTS SALES TAX FUND 31 2013 2012 2011
Revenues
Intergovernmental 35,000$ 70,000$ -$
Rental Payments 131,472 186,984 114,000
Loan Proceeds - - 720,888
Taxes 621,790 618,696 609,335
Investment Earnings 5,425 9,041 8,441
Total Revenues 793,687 884,721 1,452,665
Expenditures
Lease Charges 152,344 151,277 176,789
Capital 193,529 155,687 848,630
Total Expenditures 345,873 306,964 1,025,419
Excess (Deficiency) of Revenues Over Expenditures 447,814 577,757 427,246
Other Financing Sources (Uses)
Equity Transfer In - 5,805 -
Equity Transfer Out (594,266) (562,327) (521,974)
Total Other Financing Sources (Uses) (594,266) (556,522) (521,974)
Over Expenditures (146,452) 21,236 (94,728)
Fund Balance, Beginning of Year 154,932 133,696 228,424
Fund Balance, End of Year 8,480$ $154,932 $133,696
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
80
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
TRANSPORTATION SALES TAX FUND 32 2013 2012 2011
Revenues
Taxes $1,239,620 $1,233,456 $1,214,737
Investment Earnings - - 174
Miscellaneous - 11,000 -
Total Revenues 1,239,620 1,244,456 1,214,911
Expenditures
Charge Out 112,000 85,000 108,000
Kirk-Tran Support 24,792 24,669 24,373
Capital 900,200 853,884 708,740
Total Expenditures 1,036,992 963,553 841,113
Excess (Deficiency) of Revenues Over Expenditures 202,628 280,903 373,798
Other Financing Sources (Uses)
Equity Transfer In - - 50,000
Equity Transfer Out (37,189) (201,868) (36,560)
Total Other Financing Sources (Uses) (37,189) (201,868) 13,440
Over Expenditures 165,439 79,035 387,238
Fund Balance, Beginning of Year 24,083 (54,952) (442,190)
Fund Balance, End of Year 189,522$ $24,083 (54,952)$
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
81
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
INDUSTRIAL PARK FUND 33 2013 2012 2011
Revenues
Equity Transfer In 21,720$ 21,507$ 90,294$
Total Revenues 21,720 21,507 90,294
Expenditures
Insurance, Liability 22,000 21,507 90,294
Total Expenditures 22,000 21,507 90,294
Excess (Deficiency) of Revenues Over Expenditures (280) - -
Fund Balance, Beginning of Year 280 280 280
Fund Balance, End of Year $0 280$ 280$
CITY OF KIRKSVILLE 2013
82
FINANCIAL SUMMARY-GENERAL GOVERNMENT
ADOPTED AMENDED ACTUAL
HIGHWAY 63 ALTERNATE ROUTE FUND 34 2013 2012 2011
Revenues
Taxes $1,230,000 $547,836 -$
Investment Earnings - - -
Miscellaneous - - -
Total Revenues 1,230,000 547,836 -
Expenditures
Lease Charges 500,000 - -
Capital - - -
Total Expenditures 500,000 - -
Excess (Deficiency) of Revenues Over Expenditures 730,000 547,836 -
Other Financing Sources (Uses)
Equity Transfer In - - -
Equity Transfer Out - - -
Total Other Financing Sources (Uses) - - -
Over Expenditures 730,000 547,836 -
Fund Balance, Beginning of Year 547,836 - -
Fund Balance, End of Year 1,277,836$ $547,836 $0
Excess (Deficiency) of Revenues and Other Sources
CITY OF KIRKSVILLE 2013
83
FINANCIAL SUMMARY-INTERNAL SERVICE
ADOPTED AMENDED ACTUAL
CENTRAL GARAGE FUND 40 2013 2012 2011
Operating Revenues
Charges for Services 470,375$ 373,254$ 334,518$
Fuel Sales 240,827 261,390 264,796
Intergovernmental/Grants - - -
Miscellaneous - - 293
Total Operating Revenues 711,202 634,644 599,607
Operating Expenses
Personnel 213,251 190,812 186,681
Contracts and Services 1,912 1,701 1,729
Maintenance and Repairs 8,544 11,917 16,810
Cost of Goods Sold 388,856 361,259 403,888
Utilities 8,130 8,001 7,824
Supplies and Other Expenses 9,338 6,067 6,725
Total Operating Expenditures 630,031 579,758 623,657
Net Operating Income (Loss) 81,171 54,886 (24,050)
Non-Operating Income (Expense)
Sale of Property - 583 -
Total Non-Operating Income (Expense) - 583 -
Net Income (Loss) 81,171 55,469 (24,050)
Fund Equity, Beginning of Year (81,170) (136,639) (112,589)
Fund Equity, End of Year 1$ (81,170)$ (136,639)$
CITY OF KIRKSVILLE 2013
84
FINANCIAL SUMMARY-INTERNAL SERVICE
ADOPTED AMENDED ACTUAL
INSURANCE FUND 60 2013 2012 2011
Operating Revenues
Employer Contributions 1,054,808$ 1,047,898$ 963,959$
Employee Contributions 240,742 277,197 261,992
Miscellaneous - 93,447 116,206
Total Operating Revenues 1,295,550 1,418,542 1,342,156
Operating Expenses
Insurance Benefits 1,440,783 776,657 1,182,487
Administration 49,956 49,956 87,054
Reinsurance 142,477 157,092 126,047
Wellness 35,000 33,784 33,609
Membership Dues 6,000 2,750 -
Total Operating Expenses 1,674,216 1,020,239 1,429,198
Operating Income (Loss) (378,666) 398,303 (87,042)
Non-Operating Income (Expense)
Investment Earnings 6,250 9,038 6,760
Total Non-Operating Income (Expense) 6,250 9,038 6,760
Net Income (Loss) (372,416) 407,341 (80,282)
Fund Equity, Beginning of Year 681,044 273,703 353,985
Fund Equity, End of Year 308,628$ 681,044$ 273,703$
CITY OF KIRKSVILLE 2013
85
FINANCIAL SUMMARY-ENTERPRISE
ADOPTED AMENDED ACTUAL
UTILITY FUNDS 80 & 81 2013 2012 2011
Operating Revenues
Charges for Services 6,604,808$ 6,622,555$ 6,483,073$
Miscellaneous 37,625 25,507 34,807
Total Revenues 6,642,433 6,648,062 6,517,881
Operating Expenses
Personnel 1,757,303 1,594,231 1,580,151
Insurance 147,300 144,097 143,731
Contracts and Services 472,246 106,630 73,415
Maintenance and Repairs 552,417 574,834 454,663
Utilities 350,688 320,672 296,558
Chemicals 395,633 305,913 364,935
Management Fee 318,998 319,000 248,000
Bad Debt Expense 6,000 5,974 5,729
Trash Contractual Fees - - 667,468
Depreciation - - -
Supplies and Other Expenses 138,662 125,976 140,551
Total Operating Expenses 4,139,247 3,497,327 3,975,202
Non-Operating Income (Expense)
Investment Earnings 346,949 391,789 437,767
Rental Payments 146,960 131,979 136,546
Gain/(Loss) on Disposal of Capital Assets 32,200 - -
Debt Service (2,045,607) (1,513,435) (1,578,758)
Total Non-Operating Income (Expense) (1,519,498) (989,667) (1,004,445)
Net Income (Loss) Before Other Financing Sources (Uses) 983,689 2,161,068 1,538,234
Other Financing Sources (Uses)
Bond Proceeds 6,169,668 - 1,627
Equity Transfer In 4,208,480 2,806,404 3,383,844
Equity Transfer Out (4,818,399) (2,268,297) (3,334,344)
Capital (8,569,319) (1,649,769) (2,026,291)
Total Other Financing Sources (Uses) (3,009,570) (1,111,662) (1,975,164)
Net Income (Loss) (2,025,882) 1,049,406 (436,929)
Fund Equity, Beginning of Year 7,444,578 6,395,172 6,832,101
Fund Equity, End of Year 5,418,696$ 7,444,578$ 6,395,172$
CITY OF KIRKSVILLE 2013
86
FINANCIAL SUMMARY-FIDUCIARY
ADOPTED AMENDED ACTUAL
VETERANS MEMORIAL FUND 91 2013 2012 2011
Revenues
Contributions 300$ 300$ 250$
Investment Earnings 60 106 120
Total Revenues 360 406 370
Expenditures
Contractual Fees 500 500 -
Capital - - 1,043
Total Expenditures 500 500 1,043
Excess (Deficiency) of Revenues Over Expenditures (140) (94) (673)
Fund Balance, Beginning of Year 5,313 5,407 6,080
Fund Balance, End of Year 5,173$ 5,313$ 5,407$
TRI-CENTENNIAL TRUST FUND 92
Revenues
Investment Earnings 8$ 8$ 8$
Total Revenues 8 8 8
Excess of Revenues 8 8 8
Fund Balance, Beginning of Year 374 366 358
Fund Balance, End of Year 382$ 374$ 366$
INVESTMENT IN KIRKSVILLE CHARITABLE FUND 93
Revenues
Contributions -$ -$ -$
Total Revenues - - -
Excess of Revenues - - -
Fund Balance, Beginning of Year - - -
Fund Balance, End of Year -$ -$ -$
CITY OF KIRKSVILLE 2013
87
FINANCIAL SUMMARY-FIDUCIARY
ADOPTED AMENDED ACTUAL
FORREST-LLEWELLYN CEMETERY TRUST FUND 94 2013 2012 2011
Revenues
Contributions -$ 500$ 8,382$
Investment Earnings 508 621 747
Miscellaneous - - 650
Total Revenues 508 1,121 9,779
Other Financing Sources (Uses)
Operating Transfer Out (508) (1,121) (9,129)
Total Other Financing Sources (Uses) (508) (1,121) (9,129)
Excess (Deficiency) of Revenues Over Uses - - 650
Fund Balance, Beginning of Year 53,218 53,218 52,568
Fund Balance, End of Year 53,218$ 53,218$ 53,218$
NANCY REED FUGATE TRUST FUND 95
Revenues
Investment Earnings 122$ 111$ 122$
Total Revenues 122 111 122
Expenditures
Miscellaneous Contract Services 122 123 110
Total Expenditures 122 123 110
Excess (Deficiency) of Revenues Over Expenditures - (12) 12
Fund Balance, Beginning of Year 6,125 6,137 6,125
Fund Balance, End of Year 6,125$ 6,125$ 6,137$
CITY OF KIRKSVILLE 2013
88
FINANCIAL SUMMARY-FIDUCIARY
ADOPTED AMENDED ACTUAL
REVOLVING LOAN FUND 96 2013 2012 2011
Revenues
Loan Repayments 4,228$ 67,866$ -$
Investment Earnings 2,905 4,841 6,575
Total Revenues 7,133 72,707 6,575
Expenditures
Loans 115,000 100,000 101,264
Total Expenditures 115,000 100,000 101,264
Excess (Deficiency) of Revenues Over Expenditures (107,867) (27,293) (94,689)
Other Financing Sources (Uses)
Equity Transfer In 60,254 15,000 -
Equity Transfer Out - (100,000) -
Total Other Financing Sources (Uses) 60,254 (85,000) -
Excess (Deficiency) of Revenues Over Uses (47,613) (112,293) (94,689)
Fund Balance, Beginning of Year 191,902 304,195 398,884
Fund Balance, End of Year 144,289$ 191,902$ 304,195$
HIGHWAY 63 SALES TAX FUND 98
Revenues
Economic Development Sales Tax -$ 647,595$ 1,153,022$
Total Revenues - 647,595 1,153,022
Expenditures
Economic Development Sales Tax T/O - 647,595 1,153,022
Total Expenditures - 647,595 1,153,022
Excess (Deficiency) of Revenues Over Expenditures - - -
Fund Balance, Beginning of Year - - -
Fund Balance, End of Year -$ -$ -$
CITY OF KIRKSVILLE 2013
89
CAPITAL PROJECTS
CITY OF KIRKSVILLE 2013
90
CAPITAL PROJECTS 2013
Multi-year capital plans are updated and reviewed annually by the City Council as an integral
part of the budget process. Local revenues are generally not adequate to fund all of the City’s
capital needs so alternative sources of funding are sought in order to secure necessary capital
prior to appropriation. Any unfunded capital expenditures not detrimental to operations are
deferred.
Capital budgeted for 2013 is funded by taxes, grants, lease income, contributions, user fees, loan
proceeds or bonds through the SRF program. Future capital is planned based on current revenue
levels. When economic factors affect future revenue levels, then the capital plan is modified to
meet essential service needs first while deferring non-essential needs.
For budget purposes, a capital item has an acquisition cost greater than $1,000, a useful life of
more than one year or is of a unique nature that needs to be shown separately in the budget.
Capital assets include buildings, thoroughfares, vehicles, equipment, water and sewer lines and
improvements to City parks. Total replacement value of current capital exceeds $135 million.
Generally, all capital items are categorized as either: 1) land or right-of-way, 2) infrastructure or
improvements or 3) vehicles or equipment, i.e., items separable from the physical plants. Capital
planned for 2013 is comprised of 94.9% of infrastructure and facility improvements and 5.1% for
vehicles and equipment.
This section of the document provides a summary followed by a detailed discussion of capital
assets and capital projects budgeted for the 2013 fiscal year. $14,153,915 is authorized for
capital, 43% of the total authorized budget. Monies dedicated to capital expenditures vary
annually based on need, availability of funds, resources versus operating demands and special
projects, as well as new service requirements. By adopting the goal of protecting City-owned
assets, the City Council continues with its commitment to fund capital projects and
improvements which ensure efforts to preserve, maintain, and improve infrastructure, facilities
and equipment for both current and future services.
CITY OF KIRKSVILLE 2013
91
The following chart shows the 2013 allocation for capital compared to the preceding three fiscal
years. Capital budgeted for 2013 represents an increase of 405% over the amended capital
budget for 2012, primarily due to infrastructure improvement commitments, 2012 expenditures
delayed to 2013, the Schneider Electric Energy Cost Savings (ECS) contract, and Wastewater
Treatment Plant rehabilitation engineering services. The ECS contract represents 33.5% of the
capital projects. Infrastructure in General, Airport, Trail, and TIF Funds represent 27.9% of the
2013 capital expenditures while the Utility Fund makes up 60.5%. Approximately 3% of capital
is for stormwater drainage and management, as funded by ARRA Recovery Zone Bonds issued
in 2010. These funds will be exhausted in 2013.
$0
$5
$10
$15
2010 2011 2012 2013
Mil
lion
s
Fiscal Year
Capital Comparison by Year
CITY OF KIRKSVILLE 2013
92
CAPITAL IMPROVEMENT PROGRAM
FY 2013
ACCOUNT NUMBER PROJECT TOTAL COST FUND SOURCE
COMPUTER CAPITAL PROJECTIONS
10-1006-7210
Physical Server(including all switches, RAM, SmartNET maint
contract, labor, etc.) 8,700 CIST
10-1006-7210 6 Server Drives 2,000 CIST
Total 10,700
PUBLIC BUILDINGS CAPITAL PROJECTIONS
10-1008-7170 KPD roof/ceiling repairs at west steps area 5,000 CIST
10-1008-7170 HVAC City Hall & Lighting Retrofit 909,419 Capital Lease
31-3120-7170 EDA Building HVAC Replacement 12,500 CIST
Total 926,919
POLICE DEPARTMENT CAPITAL PROJECTIONS
10-1022-7170 Development of Firearms range at City Landfill Clay Pitt 5,000 CIST
10-1022-7200 Animal Control Truck 37,500 CIST
10-1022-7200 Swat Vest 2,000 CIST
10-1022-7200 Lettering, equipment transfer for Animal Truck 1,250 CIST
31-3120-7160 KPD Parking Lot overlay 8,400 CIST
Total 54,150
FIRE CAPITAL PROJECTIONS
10-1032-7200 Unit 507 Dodge 1/2 Ton Ext. Cab 27,500 CIST
10-1036-7210 Fire Equipment 65,114 Grant
10-1036-7210 Outdoor warning siren #4 17,100 CIST
Total 109,714
STREET AND PARK MAINTENANCE
10-1052-7170 Replace concrete south side of PW parking lot 25,000 CIST
10-1052-7200 Repl 251 Dump truck w/plow 64,000 CIST
10-1052-7210 Repl 253 Tandem Dump Truck 110,420 CIST
10-1052-7210 12 Ft. Box Blade for Loaders, Help w/Snow Removal 5,700 CIST
31-3120-7160 Bike Trail Micro-Paving Treatment 65,629 CIST
32-3251-7590 Replace Unit 329X, 1999 Cold Planer 20,000 TST
32-3251-7590 Replace Unit 472, 1993 Asphalt Distributor 65,000 TST
32-3251-7590 Chip Spreader for Chip & Seal 15,200 TST
Total 370,949
ENGINEERING
10-1074-7200 Repl 213, Ford Taurus Station Wagon 21,250 CIST
Total 21,250
PARKS/ AQUATICS CENTER/NORTH PARKS CAPITAL PROJECTIONS
10-1088-7170 Pool Filter Media for Outdoor Pool 7,600 CIST
31-3120-7170 Paint Outdoor Pool 36,000 CIST
31-3120-7550 Bridge at Rotary Park (funding carried forward from 2012) 12,000 CIST
31-3120-7550 Jaycee Park Playground 27,000 CIST
31-3120-7550 Gravel Parking @ North Park 7,000 CIST
89-8910-7200 Unit 344 Gator 2WD 13,500 CIST
Total 103,100
CITY OF KIRKSVILLE 2013
93
CAPITAL IMPROVEMENT PROGRAM
FY 2013
ACCOUNT NUMBER PROJECT TOTAL COST FUND SOURCE
WALKING AND CYCLING TRAIL GRANT
16-1610-8800 Get Active Kirksville - Bike Routes 186,550 Grant
16-1610-8810 Safe Routes to Schools 265,000 Grant
Total 451,550
DOWNTOWN TAX INCREMENT FINANCE
21-2110-7160 Franklin Street redesign phase 1 454,551 Grant & TIF Taxes
21-2110-7160 Franklin Street design phase 2 29,439 TIF Taxes
21-2110-7160 Franklin Street phase 2 807,258 TIF Taxes
21-2110-7160 Underground electrical Franklin St, phase 1 122,000 TIF Taxes
Total 1,413,248
SOUTH 63 CORRIDOR TAX INCREMENT FINANCE
22-2210-7160 Façade Improvement 204,000 TIF Taxes
Total 204,000
SOUTH 63 CORRIDOR COMMUNITY IMPROVEMENT DISTRICT
23-2310-7160 Benches, bumper stops, etc. 15,000 CID Taxes
Total 15,000
AIRPORT CAPITAL PROJECTIONS
87-8750-7160 & 87-8750-7180 Rehabilitate Fuel System-Fuel Farm 500,000 Grant & CIST
87-8750-7160 & 87-8750-7180 Entrance Road Overlay (2") 465,216 Grant & CIST
87-8750-7210 Fire gear (one suit annually) 1,800 Grant & CIST
Total 967,016
SIDEWALK REIMBURSEMENT PROGRAM CAPITAL PROJECTIONS
31-3120-7170 Sidewalk Renovations for Area #6 25,000 CIST
Total 25,000
TRANSPORTATION SALES TAX PROGRAM CAPITAL PROJECTIONS
32-3251-4040 Engineering Costs 112,000 TST
32-3251-7510 Street Repair/Overlay 550,000 TST
32-3251-7570 Curb, Gutter, and Storm Drainage 250,000 TST
Total 912,000
CITY OF KIRKSVILLE 2013
94
CAPITAL IMPROVEMENT PROGRAM
FY 2013
ACCOUNT NUMBER PROJECT TOTAL COST FUND SOURCE
UTILITY FUND-WATER
80-8060-7160 Replace Turbidimeters WTP 20,000 Utility - User Fees
80-8060-7160 Forest Lake Spillway repair 75,000 Utility - User Fees
80-8060-7160 Water Meter Replacement 3,838,269 Capital Lease
80-8060-7200 Replace Unit 288, 1998 S 10 23,170 Utility - User Fees
80-8060-7200 2002 Chevy S-10 4WD (295) 23,170 Utility - User Fees
80-8060-7200 Replace Unit 296, 2003 S-10 Ex Cab 4 X 4 23,170 Utility - User Fees
80-8060-7200 2002 Chevy one-ton svc truck (297) 44,000 Utility - User Fees
80-8060-7200 Transfer Unit 253, Tandem Truck 15,000 Utility - User Fees
80-8060-7210 Trash Pump 2,000 Utility - User Fees
80-8060-7210 Incubator Equipment 2,000 Utility - User Fees
80-8060-7210 Locator 5,000 Utility - User Fees
80-8060-8110 Water Lines/Fire Hydrants - Fund 80 182,500 Utility - User Fees
80-8060-8690 Water Stabilization Design 30,000 Utility - User Fees
80-8060-8690 Rate Study 6,000 Utility - User Fees
81-8160-7160 Paint South Tower Exterior 160,000 Utility - User Fees
81-8160-7160 Paint North Tower Interior 150,000 Utility - User Fees
81-8160-8110 Water Lines/Fire Hydrants - Fund 81 137,500 Utility - User Fees
Total 4,736,779
UTILITY FUND-WASTE WATER
80-8085-7160 Structual Repairs Basin F & G 750,000 SRF
80-8085-7160 Replace Line or Upsize G036 to G024 C.M.P. Sewers 672,000 SRF
80-8085-7160 Misc. Sewer Repairs 75,000 Utility - User Fees
80-8085-7160 WTP Lift Station 250,000 Utility - User Fees
80-8085-7160 Replace Bar Screen 112,000 Utility - User Fees
80-8085-7200 Unit 201 Dump Truck bed 12,000 Utility - User Fees
80-8085-7210 West Missouri Lift Station Grinder 60,000 Utility - User Fees
80-8085-7210 2007 Case Backhoe (333) 68,870 Utility - User Fees
80-8085-7210 Chop Saw 2,000 Utility - User Fees
80-8085-7210 Replace Trash Pump 2,000 Utility - User Fees
80-8085-7210 Lab Dishwasher 2,750 Utility - User Fees
80-8085-7210 Drum/Barrel Jack 3,800 Utility - User Fees
80-8085-8690 Engineering Services WWTP Rehabilitation 1,300,000 Utility - User Fees
80-8085-8690 Engineering Svcs, Review of Collection System 63,120 Utility - User Fees
Total 3,373,540
UTILITY FUND-STORM WATER
80-8040-7160 & 80-8040-8690 College Park 459,000 ARRA - 2010/Grant/CIST
Total 459,000
Grand Total 14,153,915
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CAPITAL DETAIL
City Council adopted a revised replacement policy in 2007. Rolling stock or special-purpose
equipment is categorized by function and replacement is based on criteria such as age, miles
driven and/or hours used. Each item is then evaluated at least two years before scheduled
replacement using the APWA scoring system. If a score exceeds 28 points, the vehicle or piece
of equipment is then recommended for replacement. Capital replacement is coordinated with the
City’s cash flows. The 2013 budget includes the priority capital purchases, with the deferment
of some rolling stock and delay of infrastructure projects due to limited available funds. The
following detail represents the information budgeted for the respective fund.
General Fund
In total, $1,314,553 is budgeted for capital items in the General Fund, which are described
below. Various sources will fund these purchases: CIST $343,275; Capital Lease $909,419; and
a fire equipment grant of $61,859 for a total of $1,314,553. Capital acquired for the General
Fund increased 273% from 2012 due to the need to purchase equipment and make repairs before
the costs continue to rise. The costs associated with the following items are listed in the
summary above.
Information Technology: o The City central server is reaching maximum capacity. An additional server
will be purchased along with six additional server drives. There is no impact
to the operating budget.
Public Buildings: o Schneider Electric is contracted to replace the city hall HVAC system which
includes building a structural platform that allows easy access to the rooftop
units. The project also includes lighting retrofit at the following buildings;
City Hall, EDA, Public Works, Water Treatment Plant, Fire Station, Police
Station and the Airport. The cost associated for this project is $909k which is
financed through a capital lease. The details of the lease can be found in the
lease section of this document on page 121. The KPD roof will be repaired
and the EDA HVAC will be replaced. There is no impact on the current
budget. Utility costs are expected to decline in future budget years by $15k
per year.
Police Department: o The animal control truck is a 2003 Ford F150 Super Cab 2WD truck that has
approximately 250k miles and will be replaced. There is no impact to the
operating budget.
o The department will begin to develop a firearms range at the city landfill clay
pit. There is no impact on the current budget year. Operating costs in future
budget year may increase slightly.
Fire Department: o Approved fire equipment up to $65,114 will be 95% grant-reimbursed. There
is no impact to the operating budget.
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o The Fire Chief drives a 2001 Dodge ½ Ton Extended-Cab truck that has
approximately 85k miles. It is rusted and in poor condition and will be
replaced. There is no impact to the operating budget.
o A new warning sign will be acquired. There is no impact to the operating
budget.
Street and Park Maintenance: o The concrete parking lot at the public works complex will be replaced. There
is no impact to the operating budget.
o A 2001 Sterling dump truck with approximately 67k miles will be replaced
with a used truck. There is no impact to the operating budget.
o A 2001 Sterling Dump Truck with approximately 71k miles will be replaced
with a new truck. There is no impact to the operating budget.
Engineering: o A 2000 For Taurus station wagon with approximately 52k miles needs to be
replaced. There is no impact to the operating budget.
Parks/Aquatic Center: o The pool filtration system will be replaced. This is an expense that occurs
every 5 – 7 years. There is no impact to the operating budget.
Special Revenue Fund – Walking and Cycling Trail
There are two projects scheduled for 2013 in the Trail Fund. Grants will fund the majority of
both projects while the CIST Fund will provide the City’s match.
Get Active Kirksville is a three-year program, funded by the Missouri Foundation for Health, for
the construction of bike lanes and bike routes as part of a Complete Streets program. 2011 was the
first year of the program. In 2013, $186,550 is budgeted for infrastructure. There is no impact to
the operating budget.
The City has applied for two grants totaling $250k by the Missouri Department of
Transportation under the Safe Routes to School program to construct and improve walking
routes to the Kirksville R-III school campus. If approved this project will begin in 2013.
There is no impact to the operating budget.
Special Revenue Fund - Downtown Tax Increment Financing District
Property and sales taxes captured in the downtown TIF district and a $415k grant will fund one
capital project in 2013.
$455K is budgeted to complete the first phase of the Franklin Street sidewalk project from
Jefferson Street to Normal Avenue on the west side of Franklin. In addition, $122k is
budgeted to relocate electrical wires underground. This cost will be reimbursed by
Truman State University. $837k is budgeted to complete the second phase of the Franklin
Street sidewalk project from Normal Avenue to Patterson Street. There is no impact to the
operating budget.
CITY OF KIRKSVILLE 2013
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Special Revenue Fund – South Highway 63 Tax Increment Financing District
This District was established in May of 2009 to capture real estate and sales taxes in the District
to redevelop an area which is located on the southern edge of the City.
$204k is budgeted for façade improvement to the shopping center store fronts. $100k
was loaned to the TIF in 2012 from the Revolving Loan Fund to fund this project. The
loan will be repaid as funds are available, but no later than ten (10) years. There is no
impact to the operating budget.
Special Revenue Fund – South Highway 63 Community Improvement District
This District was established in 2009 to capture a 1-cent sales tax on retail sales made in that
District to fund public infrastructure improvements adjoining the South Highway 63 TIF District
property.
$15K is budgeted for benches, bumper stops and other pedestrian improvements for the
public right-of-way. This will be accomplished through CID revenues. There is no
impact to the operating budget.
Special Revenue Fund – Airport
The State of Missouri Department of Transportation Aviation Division works to support city
owned airports across the state of Missouri. Kirksville is one of a few of those airports that
receive ongoing financial support to assist with capital projects. Periodically the State works with
the local communities to identify priority capital projects. For Kirksville, the 2013 projects
include improvements to the entrance access road, parking and replacement of the existing fuel
farm. The Airport’s fuel farm is an important piece in the overall operations of the airport. The
airport generates revenues from the sale of both aviation gas and jet fuel. The system is inspected
by both the Federal Aviation Administration and the Missouri Department of Natural Resources
Hazardous Waste Program. The system is in need of replacement to insure full compliance with
all standards. The FAA inspection of the Airport in 2009 resulted in a punch list of projects to be
undertaken. Those scheduled for 2013 are from that list. They are eligible for grant funding
from MoDOT with the City’s cash match to be funded from the CIST.
$500K is budgeted to rehabilitate the fuel system. The fuel farm included the tanks and a
The fuel farm consists of two fuels aviation gas and Jet A and necessary tanks, lines,
pumps and other accoutrements necessary to operate the fueling stations. This project is
to be funded by a 95% grant from the Missouri Department of Transportation. There is
no impact to the operating budget.
$462K is budgeted to enhance the airport entrance road by applying a 2” overlay. This
project is to be funded by 90% grant from the Missouri Department of Transportation.
There is no impact to the operating budget.
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Special Revenue Fund - North Park
$13K is budgeted to replace a 2000 John Deere 2WD Gator that has approximately 4k
hours of use. There is no impact to the operating budget.
Capital Project Fund – Capital Improvement Sales Tax
The City’s ¼-cent capital improvements sales tax was renewed by the voters in April 2007.
Allocation of these tax proceeds follow the plan of funding as presented in this section of the
budget document. 2013 sales tax proceeds will fund a large portion of this year’s capital along
with fund balance carried over from 2012.
The EDA building is in need of a new HVAC unit. The cost is estimated at $12.5k. There is no
impact to the current operating budget. Future utility and maintenance operating costs may
decline.
The Police department parking lot is cracked and will receive a new overlay for $8.4k.
There is no impact to the operating budget.
The City bike trail is starting to crack and will receive a micro-paving treatment for $66k. There is
no impact to the operating budget.
The outdoor pool will be painted for $36k. The pool has not been painted since it was built in
1999. There is no impact to the operating budget.
A second bridge will be built at Rotary Park to provide additional access to Frisbee golf holes for
$12k. This project was carried forward from 2012. There is no impact to the operating budget.
New playground equipment at Jaycee Park will be purchased for $27k. There is no impact
to the operating budget.
Parking has been an issue for a number of years for North Park. Vehicles have been parking on
grassy areas. $7k is budgeted to help address the parking concerns. There is no impact to the
operating budget.
$25k is budgeted to fund the City’s share of the 50/50 sidewalk program offered to residential and
business property owners. Sidewalk replacement and maintenance is the responsibility of the
property owner so the City will not incur any costs other than the initial outlay. There is no impact
to the operating budget.
Capital Project Fund - Transportation Sales Tax
A five-year street improvement program is in place for spending of the ½-cent transportation
sales tax proceeds. The Council reviews the plan on an annual basis and makes adjustments
accordingly. The plan can be found in this section of the budget document on page 105.
A 1999 Cold Planer is worn out and will be replaced with an upgraded model for $20k.
There is no impact to the operating budget.
A 1993 Asphalt Distributor is obsolete and inadequate and will be replaced for $65k.
There is no impact to the operating buget.
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A Chip Spreader will be purchased for $15k. This is a new purchase to provide in-house
capability for pavement preservation using single surface treatments. There is no impact
to the current year operating budget. Future maintenance costs may increase.
There are no major street construction projects budgeted for 2013. However, the street
improvement and curb, gutter, and storm drain programs are budgeted at $800K in total.
Street projects are ongoing and the objective is to repair, reconstruct and construct those
streets as identified and prioritized. The five-year street plan is a listing of the streets
targeted each year. City personnel costs to design and/or supervise these projects are
estimated at an additional $112K for 2013. Ongoing maintenance is necessary on any
infrastructure project and is done by the Street and Park Maintenance Division. Different
streets require different methods of restoration. There is no impact to the operating
budget.
Enterprise Fund - Utility (Water)
In prior years, the majority of capital projects were financed through the SRF program. In 2013,
there are no projects eligible for funding by SRF. Except for the capital lease project with
Schneider Electric, the water capital will be paid from user charges.
All of the City’s water meters will be replaced at a cost of $3,838,269. A majority of the
City meters are over 20 years old. This project is financed through a capital lease. The
details of the lease can be found in the lease section of this document. This project is
expected to recover $250k in annual revenues. Future annual operating costs are expected
to decrease on average $78,107 starting in 2014. This savings is guaranteed in the
Schneider Electric performance contract.
Replace five (5) turbidimeters for $20k. These are precision instruments that measure the
turbidity of treated water. There is no impact to the operating budget.
Repairs at the Forest Lake Spillway have been postponed in 2012. The repairs are
expected to cost approximately $75k. There is no impact to the operating budget.
A 1998 Chevrolet 4WD S10 with approximately 89k miles will be replaced for the Public
Works director for $23k. There is no impact to the operating budget.
A 2002 Chevrolet 4WD S10 with approximately 91k miles will be replaced for the water
distribution department for $23k. There is no impact to the operating budget.
A 2003 Chevrolet 4WD S10 with approximately 112k miles will be replaced for one of
the water distribution customer service representatives for $23k. There is no impact to the
operating budget.
A 2002 Chevrolet One-Ton Flat Bed truck with approximately 55k miles will be replaced
for $44k. There is no impact to the operating budget.
A 2001 Sterling Tandem Dump truck with approximately 71k miles will be replaced for
$15k. This truck will be transferred to the Airport to replace the existing Airport truck.
There is no impact to the operating budget.
A trash pump, incubator equipment, and a locator will be purchased for a total of $9k.
There is no impact to the operating budget.
CITY OF KIRKSVILLE 2013
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Professional services to evaluate the treatment process and to recommend improvements
to the chemical stability of the treated water for $30k. There is no impact to the current
year operating budget. Future chemicals may be impacted depending on results of the
stability review.
An annual rate study is required as part of the City’s SRF funding. This work will be
hired out to an independent contractor for $6k. There is no impact to the current year
operating budget. Future revenues will be affected, depending on the results of the study.
Multiple City-wide water line projects, in total of $183K, are planned for this year,
including extensions of existing lines and replacement of old and/or defective lines.
Replacement of older lines reduce water loss and personnel costs of repairing line breaks,
reduce maintenance costs, increase customer satisfaction and can be completed in-house.
There is no impact to the operating budget.
A requirement under the City's SRF plan of participation is to replace 5,000 feet of water
mains annually at an estimated cost of $138K. There is no impact to the operating budget.
Enterprise Fund - Utility (Wastewater)
In 2013, SRF will provide $1,422,000 in capital funding for wastewater projects. The remainder
of the capital projects will be funded by user charges.
Structural repairs of basins F and G are scheduled under the SRF Facility Plan in the
amount of $750K plus an additional $63k for engineering services. This project was
carried forward from 2012 and is one project that will be SRF funded. There is no impact
to the operating budget.
Replacement of sewer line G036 to G024 is anticipated this year at a cost of $672K. This
project was carried forward from 2012 and is the second project scheduled under the SRF
Facility Plan and will be SRF funded. There is no impact to the operating budget.
Replacement or re-lining of sewer lines is on an as needed basis. $75K is allocated for
those identified as priority projects. There is no impact to the operating budget.
Construction of a sanitary sewer lift station in the vicinity of the water treatment plant for
$250k. This is to provide collection and treatment of discharges from the water treatment
plant. There is no impact on the current year operating budget. Future utility costs may
increase to power the lift station which should be offset by a reduction in chemical costs
for dechlorination.
A 1976 bar screen will be replaced for $112k. This bar screen removes large debris from
the waste stream prior to wastewater treatment. There is no impact to the operating
budget.
A dump truck bed will be purchased for unit #201, a 2000 Chevrolet Two-Ton Dump
truck for $12k. There is no impact to the operating budget.
A grinder unit will be added at the West Missouri Lift Station for $60k. This is to reduce
solids from the waste stream to protect the wastewater pumps at the lift station. There is
CITY OF KIRKSVILLE 2013
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no impact to the current year operating budget. Future maintenance costs on pump repairs
should be reduced.
A 2007 Case Backhoe with 3k hours will be replaced for $69k. There is no impact to the
operating budget.
A chop saw, trash pump, lab dishwasher, and drum/barrel jack will be purchased for a
total of $11k. There is no impact to the operating budget.
Engineering costs for the next phase of the sewer plant facility plan is anticipated at a cost
of $1.3 million. There is no impact to the current year operating budget. Future operating
costs will be affected when the plant is complete.
Enterprise Fund - Utility (Stormwater)
Stormwater bonds of $2.274 million were issued in 2010 to fund improvements to identified
areas of the city. The amount budgeted for 2013 is funded by the remaining bond proceeds, a
$300k CDBG grant, and a $25K allocation from the CIST.
$459k is allocated to the College Park stormwater project including engineering and
design. No additional maintenance or operating costs will result from this project. The
City should incur fewer costs from damage to public infrastructure in addition to
community benefit from improved drainage. There are areas of the City that need
upgraded storm drainage that have been deferred due to the lack of available funds. There
is no impact to the operating budget.
CITY OF KIRKSVILLE 2013
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2013 CAPITAL SPENDING
Source of Funding
The above pie chart shows the source of funding. The City has to rely on outside sources for
funding a large portion of capital. For 2013, a capital lease for the Schneider Electric contract
makes up the largest share of the capital at 33.5%. Issuance of new bonds under SRF and
remaining ARRA funds amount to 10.8%. Grants fund 15.2% of capital primarily due to the
large amount of Airport capital improvements, trail fund projects, and Downtown TIF projects
planned for 2013. Utility user fees fund 13.7%. Capital funded by taxes account for 17.3% of
the total. Other revenue sources are from TIF/CID monies and local contributions.
SRF/ARRA
10.8%
Grant
15.2%
Local
0.9%
User Fees
13.7%
Tax
17.3%
TIFS/CIDS
8.6%
Leases
33.5%
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Expenditures by Fund
The above pie chart shows the amount of capital spending allocated by Fund and as a percentage
of total capital budgeted. Due to the extensive capital projects budgeted, combined utility
operations receive 60.5% of capital funding.
General
9.3% TIFs
11.4%
CID
0.1%
Airport
6.8% Trail
3.2% TST
7.1%
Water
33.5%
Sewer
23.8% CIST
1.4%
Stormwater
3.2%
North Park
0.1%
CITY OF KIRKSVILLE 2013
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CAPITAL IMPROVEMENT SALES TAX FUNDING 2013
Category 1: Equipment
General Fund Ongoing Capital-Equipment, Vehicles
IT Equipment 10,700
EDA HVAC 12,500
Police Equipment 40,750
Fire Equipment 55,964
Street Equipment 180,120
Engineering Equipment 21,250
Parks & Recreation Equipment 48,100 369,384
Airport Capital
Infrastructure/Equipment 90,000
Category 2: Projects
Parks and Recreation
Aquatic Center Pool 36,000
Bike Trail Micro-Paving 65,629
Rotary Park Bridge 12,000
North Park Parking 7,000 120,629
Storm Drainage 25,000
Police Facilities 18,400
Public Works Facilities 25,000
Category 3: Community Needs
Sidewalk Replacement 25,000
Business Improvement Loan 15,000
Category 4: Fund Balance Allocation
Fire Pumper Truck Lease Payment 99,859
Computer Lease 62,662
Radio Replacement Lease 52,485
Safe Routes to School 15,000
Industrial Park 21,720 251,726
FY 2013 CIST Total $940,139*
* This is funding in accordance with the plan approved by the voters.
CITY OF KIRKSVILLE 2013
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STREET IMPROVEMENT PROGRAM The City Council reviews the five-year street improvement plan annually in order to determine
priority projects and areas of citizen concern. This plan is designed to be responsive to the
citizenry needs and attempts to address the most visible areas for reconstruction or construction
of new streets as necessitated to improve traffic flow. The City receives a ½-cent transportation
sales tax dedicated to fund the majority of such projects. In addition, a few projects are financed
through another Fund or from specifically obligated monies, as noted in parentheses. The
following is the current plan for street improvements by year, which is subject to change due to
emergency needs, new projects and available funding.
With 2013, a Complete Streets program will be implemented that addresses street needs, storm
drainage, sidewalks and bike lanes to promote efficiency in government.
2013
Street Repair/Overlay 550,000
Curb, Gutter and Storm Drainage 250,000
Engineering 112,000
TOTAL $912,000
2014
Street Repair/Overlay 600,000
Curb, Gutter and Storm Drainage 200,000
Mill Street, Baltimore to Florence 225,000
Florence, Mill to Cottonwood 110,000
Engineering 113,500
TOTAL $1,248,500
2015
Street Repair/Overlay 500,000
Curb, Gutter and Storm Drainage 250,000
Halliburton, LaHarpe to Franklin 400,000
Engineering 120,000
TOTAL $1,270,000
2016
Street Repair/Overlay 600,000
Curb, Gutter and Storm Drainage 300,000
Brick Street Repair, Elson 300,000
Engineering 120,000
TOTAL $1,320,000
2017
Street Repair/Overlay 600,000
Curb, Gutter and Storm Drainage 300,000
Brick Street Repair, Washington 300,000
Engineering 120,000
TOTAL $1,320,000
CITY OF KIRKSVILLE 2013
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DEBT OBLIGATIONS
CITY OF KIRKSVILLE 2013
107
OUTSTANDING DEBT OBLIGATIONS 2013
GENERAL OBLIGATION DEBT
The Missouri State Constitution permits a city, by vote of two-thirds of the voting electorate, to
incur general obligation indebtedness for “city purposes” not to exceed 10% of the assessed
value of taxable tangible property and to incur additional general obligation indebtedness not to
exceed, in the aggregate, an additional 10% of the assessed value of taxable tangible property,
for the purpose of acquiring rights-of-way, construction, extending and improving streets and
avenues and/or sanitary or storm wastewater systems and purchasing or constructing waterworks,
electric or other light plants, provided that the total general obligation indebtedness of the city
does not exceed 20% of the assessed valuation of taxable property. The City does not have any
general obligation bonds outstanding nor is there any plan to issue general obligation bonds in
the near future. The following shows the current legal debt limit of the City.
Computation of Legal Debt Margin
Assessed valuation, January 1, 2012 $158,439,806
Debt limit, 20% of assessed value 31,687,961
Amount of debt applicable to debt limitation 0
Legal debt margin $31,687,961
REVENUE BONDS
As of December 31, 2012, the City has only revenue bonds outstanding as presented in the
following summary. Revenue bonds have been issued for nine phases of wastewater system
improvements and three water issuances through the State Revolving Loan Fund program. A
stormwater bond issuance occurred in June 2010. These bonds are presented in more detail on
the following pages.
CITY OF KIRKSVILLE 2013
108
Original Interest Maturity
Issue Rate Date Outstanding
Wastewater
97 Water Pollution Control Bonds (12/03/97) $1,465,000 3.9-5.125% 01/01/18 $610,000
98 Water Pollution Control Bonds (12/02/98) 1,180,000 3.45-5% 01/01/19 540,000
99 Water Pollution Control Bonds (12/02/99) 1,790,000 4.125-5.75% 07/01/20 945,000
01 Water Pollution Control Bonds (11/20/01) 565,000 3-5% 07/01/22 350,000
02 Water Pollution Control Bonds (11/07/02) 645,000 2-5% 07/01/22 460,000
03 Water Pollution Control Bonds (04/01/03) 1,385,000 2-5.125% 07/01/23 900,000
05 Water Pollution Control Bonds (11/01/05) 1,595,000 3-5.25% 07/01/25 1,200,000
08 Water Pollution Control Bonds (04/01/08) 1,500,000 1.55% 01/01/28 1,235,000
09 Water Pollution Control Bonds (12/29/09) 515,000 1.49% 01/01/30 454,001
Total Wastewater Bonds Outstanding $6,694,001
Water
04 Drinking Water Bonds (12/09/04) $695,000 3-5.25% 01/01/25 $515,000
05 Drinking Water Bonds (11/01/05) 1,805,000 3-5.25% 07/01/26 1,415,000
07 Drinking Water Bonds (04/01/07) 3,500,000 4-4.75% 01/01/27 2,900,000
Total Water Bonds Outstanding $4,830,000
Stormwater
10 RZB Economic Development Bonds (06/30/10) $2,274,000 2.64-6.921% 07/01/30 $2,105,000
TOTAL OUTSTANDING, December 31, 2012 $13,629,001
CITY OF KIRKSVILLE 2013
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OUTSTANDING DEBT OBLIGATIONS BY YEAR
As of December 31, 2012, there are 13 revenue bond issuances outstanding, as shown on the
Outstanding Debt Obligations schedule. Each bond issuance is repaid over a twenty-year period.
The initial SRF bond issuance in 1997 will mature in January 2018. The revenue bonds issued in
2010 will be serviced through July 2030. Any future issuances will change the following
schedule of payments which presents the principal, interest and the total for all issuances by year
through maturity.
Year Principal Interest Total
2013 $861,000 $616,845 $1,477,845
2014 912,000 578,748 1,490,748
2015 953,000 538,547 1,491,547
2016 991,000 496,170 1,487,170
2017 1,032,000 452,239 1,484,239
2018 1,068,000 405,421 1,473,421
2019 1,009,000 357,481 1,366,481
2020 962,000 311,445 1,273,445
2021 854,000 265,234 1,119,234
2022 890,000 225,917 1,115,917
2023 816,000 183,676 999,676
2024 749,000 148,428 897,428
2025 775,000 114,084 889,084
2026 632,000 78,864 710,864
2027 514,000 49,958 563,958
2028 261,000 32,817 293,817
2029 180,000 21,668 201,668
2030 170,001 10,839 180,841
Total Debt $13,629,001 $4,888,381 $18,517,382
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REVENUE BONDS/SEWERAGE SYSTEM Revenue bonds were issued in 1997, 1998, 1999 and 2001 to finance $5 million wastewater
collection system improvements as originally approved by voters in April 1997. These bonds
were issued through the State Revolving Fund (SRF) program which provides financing at a low
interest rate with a twenty-year payback period. It was determined by the City's consultants that
$5 million in improvements would initially be necessary to commence updating the collection
system. A five-year improvement project was approved and financing acquired in phases to
lessen the interest costs. Approximately $1.5 million was issued in 1997, $1.2 million in 1998,
$1.8 million in 1999 and the remaining $.5 million in 2001. Voters approved an additional $4.5
million in August 2002 to finance further improvements. Revenue bonds were issued in 2002 in
the amount of $645K, in 2003 for $1.4 million and in 2005 for $1.6 million. In April 2006
voters approved an additional $7 million for a combined funding of the waterworks and
sewerage systems. In 2008, additional funding of $1.5 million was acquired for rehabilitation of
Basins C and F and to televise and perform inspections of existing lines. In 2009, funding was
received for the Northeast force main rehabilitation in the total amount of $1.03 million, half
through SRF and the other half through ARRA bonds as a benefit of stimulus monies.
Revenue bonds for clean water improvements (wastewater) are repaid through user charges from
the provision of sewer services. A monthly service availability fee of $5 was established
effective January 1, 2008 and assessed on each sewer customer to offset fixed costs of the
sewerage system. In January 1, 2010, this monthly fee was increased to $7.50 in an attempt to
keep up with the rising costs of the system. Effective January 1, 2012 this monthly fee was
increased to $8.50 per service connection. Another change implemented in 2008 was to lower
the billing for minimum consumption from 300 cubic feet to 100 cubic feet per month. As of
January 1, 2011 the minimum consumption increased to 200 cubic feet per month. In order to
participate in the SRF program, the water rate structure is to be reviewed annually to ensure that
each issuance of future debt is covered. The consumption rates were increased by 12% effective
January 1, 2012.
The following schedule shows the scheduled principal payment for each clean water bond
issuance and annual interest to be paid through fiscal year 2030.
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Bonds Payable Interest Bonds Payable
Year 1997 1998 1999 2001 2002 2003 2005 2008 2009 Payable Total
2013 $85,000 $65,000 $95,000 $25,000 $30,000 $65,000 $70,000 $69,000 $22,000 $273,912 $799,912
2014 95,000 70,000 100,000 30,000 35,000 65,000 75,000 70,000 22,000 249,914 811,914
2015 100,000 75,000 110,000 30,000 40,000 70,000 75,000 71,000 22,000 224,209 817,209
2016 105,000 75,000 115,000 30,000 40,000 75,000 80,000 72,000 24,000 197,412 813,412
2017 110,000 80,000 120,000 35,000 45,000 75,000 80,000 73,000 24,000 169,834 811,834
2018 115,000 85,000 125,000 35,000 45,000 80,000 85,000 74,000 24,000 140,528 808,528
2019 - 90,000 135,000 40,000 50,000 85,000 90,000 75,000 24,000 111,828 700,828
2020 - - 145,000 40,000 55,000 90,000 95,000 76,000 26,000 86,320 613,320
2021 - - - 40,000 60,000 95,000 100,000 78,000 26,000 61,924 460,924
2022 - - - 45,000 60,000 100,000 105,000 79,000 26,000 45,635 460,635
2023 - - - - - 100,000 110,000 80,000 26,000 28,928 344,928
2024 - - - - - - 115,000 81,000 28,000 19,711 243,711
2025 - - - - - - 120,000 82,000 28,000 12,568 242,568
2026 - - - - - - - 84,000 28,000 5,164 117,164
2027 - - - - - - - 85,000 29,000 3,437 117,437
2028 - - - - - - - 86,000 30,000 1,672 117,672
2029 - - - - - - - - 30,000 559 30,559
2030 - - - - - - - - 15,001 112 15,113
Total $610,000 $540,000 $945,000 $350,000 $460,000 $900,000 $1,200,000 $1,235,000 $454,001 $1,633,666 $8,327,667
CITY OF KIRKSVILLE 2013
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REVENUE BONDS/WATERWORKS SYSTEM Prior to March 2005, the City had general obligation bonds outstanding for waterworks
improvements that had been completed in the 1980s. While these bonds were outstanding, no
other debt was issued that would commit water revenues. During that time, capital was paid out
of available funds which exhausted the cash and reserves in the Water Fund. The waterworks
and sewerage systems were combined in 2007 in order for the water operations to receive
financial assistance from wastewater operations.
In April 2004, voters approved a revenue bond issue of $2.5 million to finance various water
capital projects. These projects were to be completed in two phases and revenue bonds issued in
accordance with the financing needed for each phase to minimize interest costs. These issuances
were through the State Revolving Fund (SRF) Program which provides financing at a low
interest rate with a twenty-year payback period. It was determined by the City's consultants that
$2.5 million would initially be necessary to extend a water main from the City to the Airport,
fund water plant improvements and for water line extensions and replacements. $695K was
issued to fund the water main extension to the Airport in November 2004. The remainder of the
voter-approved funds, $1.8 million, was issued in November 2005 to fund upgrades to the water
treatment facility, water main improvements and construction of the Boundary/Shepherd water
main loop. In April 2006, voters approved an additional $7 million for a combined funding of
the waterworks and sewerage systems. In April 2007, $3.5 million was issued to fund the
replacement of the downtown water line and further phases of water plant improvements.
Revenue bonds for drinking water improvements are repaid from user fees on the provision of
water services. A monthly service availability fee of $5 was established effective January 1, 2008
and assessed on each water customer to offset fixed costs of the waterworks system. In January
1, 2010, this monthly fee was increased to $7.50 in an attempt to keep up with the rising costs of
the system. Effective January 1, 2012 this monthly fee was increased to $8.50 per service
connection. Another change implemented in 2008 was to lower the billing for minimum
consumption from 300 cubic feet to 100 cubic feet per month. In 2011, the minimum billable
consumption was raised from 100 to 200 cubic feet per month. In order to participate in the SRF
program, the water rate structure is to be reviewed annually to ensure that each issuance of future
debt is covered. The consumption rates were increased by 12% effective January 1, 2012.
CITY OF KIRKSVILLE 2013
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The following schedule shows the scheduled principal payment for each drinking water bond
issuance and annual interest to be paid through fiscal year 2027.
Bonds Payable Interest
Year 2004 2005 2007 Payable Total
2013 $30,000 $75,000 $140,000 $213,128 $458,128
2014 30,000 80,000 150,000 202,513 462,513
2015 30,000 80,000 155,000 191,923 456,923
2016 35,000 85,000 160,000 180,798 460,798
2017 35,000 90,000 165,000 169,148 459,148
2018 35,000 90,000 175,000 156,885 456,885
2019 40,000 95,000 180,000 143,135 458,135
2020 40,000 100,000 190,000 128,529 458,529
2021 45,000 105,000 195,000 112,741 457,741
2022 45,000 110,000 205,000 96,191 456,191
2023 50,000 115,000 215,000 78,616 458,616
2024 50,000 125,000 225,000 60,891 460,891
2025 50,000 130,000 235,000 42,341 457,341
2026 - 135,000 250,000 23,523 408,523
2027 - - 260,000 5,688 265,688
Total 515,000$ 1,415,000$ 2,900,000$ 1,806,048$ 6,636,048$
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REVENUE BONDS/STORMWATER SYSTEM
Missouri enacted an omnibus economic development bill that included programs funded under
the Federal American Recovery and Reinvestment Act of 2009 (ARRA). ARRA created new
bond program opportunities available for cities and counties. The County of Adair was an
allocation designee for these bonds. City staff made a presentation to the County requesting their
share of the allocation be designated to the City for stormwater drainage improvements. The
County of Adair reallocated their $2.274 million of Recovery Zone Economic Development
Bonds to the City of Kirksville for implementation of such a project.
On April 6, 2010, the voters authorized the City to issue these revenue bonds with debt to be
retired from revenues derived from user charges. A bond prospectus was published and the City
went through the rating process with Standard and Poor’s, which resulted in a bond rating of A-
being received. The bonds were sold in June 2010 at a true interest cost of 3.659371% with the
first debt service payment due on January 1, 2011.
Stormwater will be a component of the Utility Fund along with water and sewer. Debt will be
retired over a 20-year period from revenues derived from user charges for stormwater. Interest
on these bonds is federally taxable to the purchasers which allowed them to be placed at higher
interest rates but accordingly, the City will pay a higher interest rate on these bonds which will
be partially offset by the 45% Federal subsidy available on the interest portion paid to investors.
Consultants were hired in 2010 to review and recommend an implementation plan for the
stormwater management program. Infrastructure work began in 2011 on the areas identified as
priorities and should be completed in 2013.
CITY OF KIRKSVILLE 2013
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The following schedule shows the scheduled principal payment for each drinking water bond
issuance and annual interest to be paid through fiscal year 2030.
Interest
Year Principal Payable Total
2013 $90,000 $129,805 $219,805
2014 90,000 126,322 216,322
2015 95,000 122,416 217,416
2016 95,000 117,961 212,961
2017 100,000 113,258 213,258
2018 100,000 108,008 208,008
2019 105,000 102,518 207,518
2020 105,000 96,596 201,596
2021 110,000 90,569 200,569
2022 115,000 84,090 199,090
2023 120,000 76,131 196,131
2024 125,000 67,826 192,826
2025 130,000 59,175 189,175
2026 135,000 50,177 185,177
2027 140,000 40,834 180,834
2028 145,000 31,145 176,145
2029 150,000 21,109 171,109
2030 155,000 10,728 165,728
Total 2,105,000$ 1,448,669$ 3,553,669$
CITY OF KIRKSVILLE 2013
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LEASES
CITY OF KIRKSVILLE 2013
117
LEASE PAYMENT SCHEDULE ALL FUNDS
The City utilizes leasing arrangements to finance capital equipment or infrastructure projects that
are too costly to pay for outright and/or have a useful life longer than the term of the lease. As of
December 31, 2012, the City is currently engaged in six lease-purchase agreements: One for a
computer system funded through the General Fund, a fire truck and radios replaced funded
through the Capital Improvement Sales Tax (CIST) Fund, infrastructure at the Airport, one for
sidewalk improvements funded through South Highway 63 Community Improvement District,
and an Energy Savings Performance Contract funded through the Utility Fund.
This table shows a breakdown of lease payments due annually through maturity, the item(s)
leased and the paying Fund. Detailed information on each outstanding lease is presented on the
following page.
Year Fund Computer
System Fund Fire Truck Radios Fund
Airport
Infrastructure 2013
General
(10)
62,662
CIST
(31) 99,859 52,485
Airport
(87)
35,638
2014
General
(10)
-
CIST
(31) 99,859 52,485
Airport
(87)
35,638
2015
General
(10)
-
CIST
(31) 99,859 52,485
Airport
(87)
35,638
2016
General
(10) - CIST
(31) 99,859 - Airport
(87) 35,638
2017-
2024
General
(10) -
CIST
(31)
- -
Airport
(87)
285,104
Total
$62,662
$399,436 $157,455
$427,656
Year Fund Sidewalk
Improvement Fund
Guaranteed Energy Cost Savings
Contract 2013 S. Hwy 63 CID (23) 33,145
Utility (80) 523,116
2014 S. Hwy 63 CID (23) 33,145 Utility (80) 523,116
2015 S. Hwy 63 CID (23) 33,145
Utility (80) 523,116
2016 S. Hwy 63 CID (23) 33,145 Utility (80) 523,116
2017-
2022 S. Hwy 63 CID (23) 64,897
Utility (80) 3,051,452
Total
$197,477
$5,143,916
CITY OF KIRKSVILLE 2013
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LEASE PAYMENT SCHEDULE
General Fund
The City’s computer infrastructure was last updated in 2005 with the initial plan to upgrade
every three years to keep up with technology but any replacement had been deferred due to
budget restrictions. In late 2009, it was determined that the system was in need of an upgrade to
keep operating efficiently and allow for storage expansion. In 2010, the Information Systems
budget in the General Fund included monies to upgrade City technological infrastructure with
new computers, servers, wireless access and copier/printers.
A lease-financing arrangement was secured with the Bank of Kirksville at an interest rate of
3.0059% on principal of $250,000. The lease commenced with two semi-annual payments
having been made in 2010 of $66,791 and with maturity at September 2013. Money for
repayment of the annual debt service is funded from the CIST Fund revenue that the City
receives from Commercial Envelope for the lease of the 3010 Industrial Building.
Year Annual Lease
2013 - Final $62,662
Capital Improvement Sales Tax Fund
Fire Truck
In 2007, voters considered the renewal of the ¼ cent Capital Improvement Sales Tax. As part of
that renewal, the Council pledged to allocate $100,000 annually toward the replacement of fire
apparatus. The first truck replaced was an aerial ladder truck which was replaced with a slightly
used truck. The next truck scheduled for replacement was Engine 504. This is the most utilized
apparatus in the Fire Department’s fleet and serves as the work horse of the Fire Department
responding to all medical calls, vehicle wrecks and inspections and is the everyday pumper truck.
Bids were solicited in 2011 with Fire Master Fire Equipment, Inc. securing the bid for the
purchase of a Ferrara Fire Rescue Pumper. The City took delivery of the truck in 2012, and after
taking possession of the new truck sold the old Engine 504 for $60,555. The City sought bids for
lease-financing securing a five year lease payment financing at a rate of 2.83%, payable
annually. The City was able to take advantage of a pre-pay discount of approximately $23,782.
In addition, the City reduced the financed amount by making a down payment of $116,711,
financing $460,000, saving an additional $7,000 in interest payments. Money for repayment of
the annual debt service is funded from the CIST Fund revenue.
Year Annual Lease
2013 99,859
2014 99,859
2015 99,859
2016 99,859
Total $399,436
CITY OF KIRKSVILLE 2013
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Radios
In 2011, the City began work to bring Police, Fire, and Public Works radio equipment into
compliance with the Federal Communication Commission (FCC) federal mandated January 1,
2013 deadline to switch to narrowband. The replacement was completed in early 2012. A lease-
financing arrangement was secured with SunTrust Equipment Finance & Leasing Corp. at an
interest rate of 1.98% on principal of $260,888. A down payment of $60,000 commenced on
October 21, 2011. The first installment began April 2012 with maturity at October 2015.
Money for repayment of the annual debt service is funded from the CIST Fund revenue.
Year Annual Lease
2013 52,485
2014 52,485
2015 52,485
Total $157,455
Airport Fund
In 1993, the City entered into a lease-purchase agreement with the Bank of Kirksville in the
amount of $176,341 to finance the construction of fourteen (14) T-hangars at the Airport. The
City then made semi-annual lease payments to the Bank of Kirksville and had reduced the
principal balance to approximately $120,000 at the end of fiscal year 1998/1999 when the need
for additional financing arose. In 1998, the doors of these T-hangars were replaced for $59,000
along with an apron asphalt overlay in the T-hangar area of $14,000.
The original lease-purchase agreement was amended for the additional financing of $73,000, in
addition to a negotiated reduction in the rate of interest from 6% to 5.5% and a change in
payment terms from semi-annual to monthly payments, both of which minimized interest cost
over the remaining lease term of eight years.
In November 2004, the existing lease was refinanced to extend the lease another twenty years to
pay for the construction of a fixed base operation building and a clear span hangar. Construction
commenced on the clear span hangar in the fall of 2004 and was completed in the spring of 2005.
The fixed base operation building was completed in 2005. The first supplemental lease
amendment was again revised for the total refinancing of $450,000, in addition to a reduction in
the rate of interest from 5.5% to 5%. This lease extends through December 2024.
CITY OF KIRKSVILLE 2013
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The following shows the lease payments as revised by the second supplemental lease
arrangement due annually through maturity.
Year Annual Lease
2013 35,638
2014 35,638
2015 35,638
2016 35,638
2017 35,638
2018 35,638
2019 35,638
2020 35,638
2021 35,638
2022 35,638
2023 35,638
2024 35,638
Total $427,656
South Highway 63 CID
A Community Improvement District was established in February 2010. The boundaries included
a shopping center located in the southern part of the City, along Baltimore. The idea was to
improve the appearance of this corridor and major entryway into the community. The City
applied for and was successful in obtaining a Cost Share funding agreement from the Missouri
Transportation Finance Corporation (MTFC). Through this award and the support of the
Missouri Highway and Transportation Commission (MHTC), the City will be able to accelerate
the public improvements by borrowing the local funds which will include sidewalk, lighting and
improved access into the center. The total project cost was expected to be $739,550 with the
local MoDOT District Office funding $76,300; MHTC funding $278,684; and the city to fund
the local share of $437,448, which included $106,000 for donated right-of-way to be obtained by
the City. The actual cost came under projection by $160,332. The savings were shared between
MHTC and the City. $80,166 was applied to the balance owed to MTFC. The City chose to
keep the scheduled payments and revised the maturity date from December 2021 to December
2018, saving an additional $9,821 in interest payments. The MHTC Funds were released in
August 2012 and the City’s first loan payment of $33,145 was made by December 1, 2012 to
MTFC. Money for repayment of the annual debt service is funded from the South Highway 63
Community Improvement District Fund from budgeted sales tax revenue.
Year Annual Lease
2013 33,145
2014 33,145
2015 33,145
2016 33,145
2017 33,145
2018 31,752
Total $197,477
CITY OF KIRKSVILLE 2013
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Utility Fund
In early 2010, the City began to evaluate the need to enter into a Guaranteed Energy Cost
Savings contract. In early 2012, proposals from various contractors were evaluated by
department level managers. On June 1, 2012, the City awarded an initial investment grade audit
to Schneider Electric for $45,000 to determine if the City had enough projects to warrant a
contract. On August 20, 2012, the City awarded Schneider Electric the second phase of the
investment grade audit to determine actual costs for the projects identified in the first phase of
the audit for an additional $45,000. On October 15, 2012, the City awarded a contract to
Schneider Electric for $4,747,668. The $90,000 cost for the investment grade audit was rolled
into the total contract price. The $4,747,668 covers the cost of the following projects:
1. Utility Fund – $3,838,269
Water Meter Replacement - all city meters will be replaced with Automatic Meter
Reading (AMR) technology
2. General Fund - $909,399
Building Lighting Retrofit– City Hall, EDA, Public Works, Water Treatment
Plant, Fire Station, Police Station and Airport
City Hall Roof Top Units (RTU) Replacement with Added Zones
City Hall Building Automation System (BAS) – programmable temperature
control
City Hall Ductless Split Systems (2)
City Hall HVAC Access Walkway
A lease-financing arrangement was secured with U.S. Bancorp Government Leasing and
Finance, Inc. at an interest rate of 1.96% on principal of $4,747,668. The lease commenced with
monthly payments on November 30, 2012 in the amount of $43,593 and with maturity at
October 2022. Monthly payments were selected over annual payments, saving an additional
$42,291 in interest payments.
Year Annual Lease
2013 523,110
2014 523,110
2015 523,110
2016 523,110
2017 523,110
2018 523,110
2019 523,110
2020 523,110
2021 523,110
2022 435,926
Total $5,143.916
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GENERAL FUND The General Fund of a governmental unit consists of the resources available for the purpose of
carrying on the entity's operating activities which are not required to be accounted for in another
fund. A "source and disposition" type of fund is characterized as a governmental fund whose
measurement focus is on determination of financial position and changes in financial position
(sources, uses and fund balances).
The General Fund is comprised of the operating budgets of the following divisions/departments:
Council and Boards
Administration
Human Resources
Economic Development
Finance
Information Systems
Municipal Court
Public Buildings
Police Administration
Police Patrol
Police Investigations
Animal Control
Fire Administration
Fire Protection
Fire Emergency Preparedness
Public Works
Street and Park Maintenance
Code Enforcement
Engineering
Recreation Administration
Aquatic Center
Each of these departments is presented in detail on the following pages.
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
GENERAL FUND 10
Revenues 1000
Taxes and Franchise Fees
Real Estate 3010 687,543 745,800 689,526 699,463 681,517
Personal Property 3020 197,760 181,320 188,244 178,446 169,050
Business Surtax 3030 60,000 61,000 62,850 71,372 59,904
Railroad & Utility 3040 57,320 57,835 57,816 76,932 40,139
Financial Institution Tax 3050 4,000 4,000 4,000 24,203 3,470
Prior & Delinquent 3060 68,400 75,000 53,026 77,623 78,912
Payment in Lieu of Taxes 3070 341,220 2,600 2,500 2,489 2,636
1% City Sales Tax 3080 2,588,620 2,523,820 2,575,746 2,541,025 2,491,957
Cigarette 3100 92,600 96,000 92,599 94,692 97,902
Telephone 3130 370,600 385,000 370,677 371,134 535,894
Electric 3140 853,200 925,830 853,243 864,776 786,344
Gas 3150 259,200 278,600 256,601 284,164 234,387
Cable Television 3160 83,370 86,610 83,374 84,962 90,250
Lodging Tax 3170 150,000 149,160 155,581 169,914 152,400
Subtotal 5,813,833 5,572,575 5,445,783 5,541,194 5,424,762
Licenses and Permits
Business 3190 29,870 45,000 29,874 43,632 43,270
County License 3191 650 - 652 - -
Liquor 3200 19,840 19,300 19,836 19,095 18,349
Gross Sales 3210 218,910 216,680 220,978 217,817 215,552
Building Permits 3220 65,650 47,035 99,175 72,874 62,648
Gas Permits 3230 520 520 520 650 715
Boat Permits 3240 8,500 7,950 8,484 8,646 8,369
Trash Hauler Permits 3260 27,840 55,200 27,942 39,594 44,273
Subtotal 371,780 391,685 407,461 402,307 393,175
Intergovernmental
Motor Vehicle Sales Tax 3270 107,520 107,550 105,415 103,628 97,891
Motor Vehicle Fuel Tax 3280 469,340 493,690 460,133 470,258 489,323
Motor Vehicle License/Title 3290 75,210 75,450 75,214 69,188 75,712
State & Federal Grants 3300 153,824 80,564 106,423 140,609 122,123
Subtotal 805,894 757,254 747,185 783,683 785,050
Charges for Services
Admission Fees-AQ 3310 50,000 50,000 58,607 46,347 58,643
Concessions-AQ 3320 17,000 17,000 18,365 17,243 19,307
Activities Fees 3330 16,500 11,500 23,863 13,506 11,359
Activities Fees-AQ 3331 15,000 15,000 28,738 16,964 22,999
Clean-Up Fee 3370 - - - - 3,505
Pass Books-AQ 3371 53,500 53,500 58,343 59,402 57,742
Subtotal 152,000 147,000 187,916 153,462 173,555
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
Fines and Costs
Crime Compensation 3390 450 9,000 340 9,217 5,955
POST 3391 1,266 - 1,266 - -
Fines & Costs 3400 149,410 134,500 149,411 157,833 100,268
Police Training Collections 3410 2,400 2,400 2,400 2,732 2,258
Police Charges 3420 2,110 2,030 2,105 1,947 2,400
Parking Violations 3430 12,930 17,800 12,925 19,957 12,050
Subtotal 168,566 165,730 168,447 191,686 122,931
Financing Sources
Loan Proceeds 3630 - - - - 250,000
Subtotal - - - - 250,000
Management Fees
Utility Fund-Wastewater 3790 142,574 127,000 142,573 112,500 109,420
Utility Fund-Water 3800 167,489 154,000 167,489 135,500 134,860
Utility Fund-Stormwater 3810 8,935 - 8,938 - -
Subtotal 318,998 281,000 319,000 248,000 244,280
Other Income
Sale of Merchandise-AQ 3720 2,000 2,000 2,025 1,824 2,830
Refunds & Reimbursements 3900 40,000 40,000 43,406 98,664 140,251
Contributions 3910 10,250 8,840 14,645 14,723 8,756
Sale of Property 3940 8,400 - 22,627 15,821 21,995
Transfer In 3950 1,353,973 519,282 477,435 267,421 663,158
Transfer In-AQ 3951 - - - - -
Rental Income 3970 25,122 - - - -
Investment Earnings 3980 16,750 33,900 26,356 30,514 3,627
Miscellaneous 3990 32,425 30,000 41,111 82,284 40,571
Miscellaneous-AQ 3991 - 400 - - -
Subtotal 1,488,920 634,422 627,605 511,252 881,188
Total Program Revenues 9,119,991 7,949,666 7,903,397 7,831,584 8,274,940
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
Expenditure Summary by Program
Administration
Council and Boards 1001 689,340 620,183 702,691 558,776 670,684
Administration 1002 223,801 213,194 214,472 208,973 196,852
Human Resources 1003 81,681 75,787 74,652 72,606 75,009
Economic Development 1004 437,924 428,894 429,859 400,408 360,452
Finance 1005 309,542 330,698 287,746 298,457 297,948
Information Systems 1006 211,877 223,551 225,983 214,809 447,858
Municipal Court 1007 152,527 159,846 144,482 148,561 160,864
Public Buildings 1008 1,143,116 346,200 319,341 234,446 240,164
Subtotal 3,249,808 2,398,353 2,399,226 2,137,037 2,449,830
Police
Police Administration 1020 300,439 297,099 282,664 272,669 261,272
Police Patrol 1022 1,393,587 1,456,791 1,386,314 1,384,708 1,375,192
Police Investigations 1023 177,697 171,304 169,767 184,090 174,857
Animal Control 1024 84,297 79,491 78,680 74,363 71,155
Subtotal 1,956,019 2,004,685 1,917,425 1,915,830 1,882,476
Fire
Fire Administration 1032 234,593 191,957 180,568 187,472 181,486
Fire Protection 1034 1,266,033 1,245,181 1,211,017 1,138,078 1,126,207
Emergency Preparedness 1036 91,168 75,282 23,593 31,984 33,062
Subtotal 1,591,794 1,512,420 1,415,178 1,357,535 1,340,755
Public Works
Public Works Administration 1050 161,355 156,573 156,309 150,735 150,750
Street/Park Maintenance 1052 1,656,508 1,599,022 1,553,856 1,313,242 1,607,410
Subtotal 1,817,863 1,755,595 1,710,165 1,463,977 1,758,160
Codes/Engineering
Codes Administration 1073 296,670 310,340 301,708 268,414 260,217
Engineering 1074 174,693 176,793 156,178 128,254 106,004
Subtotal 471,363 487,133 457,886 396,668 366,221
Recreation
Recreation Administration 1080 94,993 78,430 74,239 71,192 120,525
Aquatic Center 1088 295,019 279,786 277,048 299,420 329,422
Subtotal 390,012 358,216 351,287 370,612 449,947
Total Fund Expenditures 9,476,860 8,516,402 8,251,166 7,641,660 8,247,390
Fund Balance, Beginning of Year 1,742,633 2,340,878 2,090,402 1,900,478 1,872,928
Fund Balance, End of Year $1,385,764 $1,774,142 $1,742,633 $2,090,402 $1,900,478
Committed Fund Balance 1,359,171 1,200,000 1,286,092 1,247,870 1,200,000
Unassigned Fund Balance $26,593 $574,142 $456,541 $842,532 $700,478
CITY OF KIRKSVILLE 2013
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COUNCIL 1001 PROGRAM DESCRIPTION: The City Council is the legislative body of the City of Kirksville and has the
power to make and enforce all laws and regulations with respect to municipal affairs, subject only to the
limitations and restrictions of the Revised Statutes of Missouri. The Council will focus on four areas during the
2011 fiscal year: 1) economic development efforts to increase job opportunities; 2) quality of life issues; 3) fiscal
responsibility and efficiency in government; and 4) protection of City-owned assets.
OBJECTIVES/GOALS
Continue to formulate and establish policies that will ensure accomplishment of the City Council’s
annual goals.
Work to establish positive relations with the community through open communication.
Establish City-wide goals and objectives for the City Manager to implement through active
participation in monthly meetings and an annual goal-setting retreat.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Stay informed of changes and improvements in municipal government that will allow the best use of
resources through active attendance at the annual Missouri Municipal League conference.
HIGHLIGHTS/SIGNIFICANT CHANGES: Additional funds are included in both the 2012 year end and the
2013 budget to eliminate the North Park negative fund balance. This means an additional cost to the General Fund
of $64,183 for 2012 and $63,981 for 2013. The transfer was also included in the 2012 budget for support of the
Bear Creek 9 stormwater project in the amount of $40,000.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
PERFORMANCE MEASUREMENT/SERVICE INDICATORS
Percentage of Expenditures as a percent of General Fund 7.3% 8.5% 7.3%
Cost of General Services Per Kirksville Resident $541 $471 $437
City Council and Study Session Meetings Conducted 40 47 48
City Council Representation at MML Meetings 2 1 2
Partnership meetings 8 10 8
% of Performance Evaluations Completed within 30 days of due date 100% 0% 0%
AUTHORIZED PERSONNEL
Mayor 1 1 1
Mayor Pro-Tem 1 1 1
Council Members 3 3 3
Total 5 5 5
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
COUNCIL/BOARDS AND COMMITTEES 1001
Personnel
Salaries, Regular 4000 6,600 6,000 4,700 5,400 5,325
Social Security 4030 505 459 360 306 407
Insurance, Unemp Comp 4100 5,000 10,000 4,726 3,521 2,010
Insurance, Work Comp 4110 17 1 12 (4) -
Subtotal 12,122 16,460 9,798 9,223 7,742
Operating
Casualty Insurance 4220 147,625 147,405 144,574 100,840 114,271
Insurance Claims 4225 2,000 - 1,000 - -
Misc. Contract Services 4500 259,775 247,000 243,453 242,055 238,675
Legal Services 4530 9,500 10,600 5,766 17,473 4,593
Audit Services 4540 35,475 32,000 30,100 32,337 34,200
Election Costs 4550 6,500 6,500 7,400 6,050 5,900
Public Information 4610 9,965 10,000 10,000 9,159 9,952
Telephone 4650 12,969 20,964 22,204 17,572 18,096
Commission/Community Support 4690 9,250 11,210 8,773 10,230 13,706
Employee Relations 4710 5,000 5,000 4,900 3,198 3,990
Travel/Training 4770 2,000 2,000 1,329 683 1,196
Membership Dues 4780 7,672 7,700 6,078 7,672 7,728
Professional Publications 4790 1,656 1,644 1,634 1,431 1,500
Office Supplies 4800 300 300 298 255 436
Printing & Copying 4890 200 250 51 - -
Postage 4900 150 150 150 97 2,698
Minor Equipment 4910 - 500 500 - -
Transfers Out 6530 167,181 100,500 204,683 100,500 206,000
Subtotal 677,218 603,723 692,893 549,553 662,941
Total Program Expenditures $689,340 $620,183 $702,691 $558,776 $670,684
CITY OF KIRKSVILLE 2013
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ADMINISTRATION 1002 PROGRAM DESCRIPTION: The City Council appoints the City Manager to direct the delivery of municipal
services. The City Manager’s Office is responsible for providing the City Council with information and
implementing municipal policies. This involves administrative decision making; provision of basic administrative
support; direction and guidance for all City departments, programs and projects; and managing public records. It
is the goal of Administration to provide effective leadership and direction for coordination of City operations and
development.
OBJECTIVES/GOALS
Maintain existing and foster additional relationships with other community organizations,
identifying ways in which to work together to improve service to the community.
Continue to identify and develop long-term infrastructure needs for the community to ensure the
protection of the City’s assets.
Continue to work on economic development both within the City offices and through support of K-
REDI.
Continue to assess operational practices to determine their efficiency and cost/benefit of continuing
each versus the impact on services expected by citizens.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Keep the Mayor and Council informed of municipal matters through the publication of a newsletter.
Provide public information through a variety of methods, including media interviews, press releases or
direct mailings.
HIGHLIGHTS/SIGNIFICANT CHANGES: The budget continues to include funding for a student intern to
assist the City with the “Get Active Kirksville” project.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
PERFORMANCE MEASUREMENT/SERVICE INDICATORS
Status reports distributed to Council – now quarterly 4 4 4
Newsletters distributed to City Council 22 26 25
Number of asset/infrastructure plans developed 5 5 5
Percent of minutes approved w/o amendment 100% 100% 100%
Partnership meetings 8 10 8
Media contacts/Press Releases 100 100 75
% of Performance Evaluations Completed within 30 days of due date 100% 100% 100% AUTHORIZED PERSONNEL
City Manager 1 1 1
City Clerk 1 1 1
Total 2 2 2
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
ADMINISTRATION 1002
Personnel
Salaries, Regular 4000 134,982 125,533 128,375 123,225 124,805
Salaries, Temporary 4010 4,800 5,000 3,537 3,956 4,142
Salaries, Overtime 4020 1,003 1,062 1,060 1,006 1,217
Social Security 4030 10,770 10,067 10,116 9,832 9,937
Insurance, Dental 4060 1,543 1,543 1,550 1,470 898
Insurance, Life 4070 295 291 282 180 196
Insurance, Retirement 4080 14,414 12,406 12,710 11,329 10,181
Insurance, Work Comp 4110 325 317 307 309 303
Deferred Compensation 4120 2,000 2,000 2,000 1,962 1,000
Insurance, Health 4130 27,100 27,100 29,802 24,112 20,029
Subtotal 197,232 185,319 189,739 177,381 172,707
Operating
Misc. Contract Services 4500 6,000 6,000 5,243 12,572 4,676
Legal Advertising 4600 250 500 - - 228
Telephone 4650 9,000 9,000 10,654 11,201 9,344
Expense Allowance 4760 4,200 4,200 4,200 4,200 4,200
Travel/Training 4770 4,275 5,300 2,475 1,897 3,941
Membership Dues 4780 1,130 1,125 1,226 1,008 983
Professional Publications 4790 414 450 164 280 275
Office Supplies 4800 250 250 150 147 161
Printing & Copying 4890 250 250 - 43 -
Postage 4900 300 300 300 245 337
Minor Equipment & Supplies 4910 500 500 321 - -
Subtotal 26,569 27,875 24,733 31,593 24,145
Total Program Expenditures $223,801 $213,194 $214,472 $208,973 $196,852
CITY OF KIRKSVILLE 2013
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HUMAN RESOURCES 1003 PROGRAM DESCRIPTION: The Human Resources Department provides administrative and personnel
services to all departments of the City and acts as a conduit among employees, management, insurance
companies, and benefits providers. Human Resources perform the centralized functions of recruitment, retention,
training and development, compensation and benefits administration, and labor and employee relations including
assisting the City Manager in labor negotiations and administration. Human Resources assists administrative and
managerial personnel in managing, motivating, and disciplining employees effectively, while ensuring
compliance with all legal requirements such as EEO, FLSA, FMLA, ADA, and HIPAA. Human Resources
endeavors to protect the dignity of individuals, honoring their right to fair consideration in all aspects of
employment and to the pursuit of a rewarding career without regard to race, religion, color, national origin,
gender, sexual orientation, age, disability, and insure that full and early consideration is given to the human
aspects of management plans.
OBJECTIVES/GOALS
Provide orientation to all new employees including review of personnel benefits and job
responsibilities.
Insure performance assessments are completed timely.
Minimize recruitment and training costs and lost productivity by increasing retention levels of
employees through improved wages.
Improve communications at all levels of the organization through newsletters, payroll stuffers,
employee meetings, email correspondence, department meetings.
Provide in-house training to supervisors on City policies and federal and state regulations.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Facilitate in-house training for supervisors to improve employee interactions through the consistent
compliance of policies and procedure and accurate completion of employee performance evaluations.
Review the feasibility of time recording software.
Review criminal background process and ensure compliance with law.
Review HS diploma/GED requirements.
Update promotional examination processes.
Distribute monthly newsletters for supervisors to keep them up-to-date on policies, procedures, and
laws affecting their responsibilities as supervisors.
Continue to monitor overtime and recommend changes to reduce overtime cost to the City Manager.
HIGHLIGHTS/SIGNIFICANT CHANGES: There are no changes for 2013.
CITY OF KIRKSVILLE 2013
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KEY PERFORMANCE MEASURES/SERVICE INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
PERFORMANCE MEASUREMENT/SERVICE INDICATORS
Retention 93% 90% 89%
Orientation by Human Resource Director – Full-time/Temporary 10/30 14/32 15/30
Orientation by Supervisor – Full-time 10 10 15
Average Salaries Compared to Market (maximum comparisons) 89% 86% n/a
Average Salaries Compared to Market (median comparisons) 95% 92% 80%
Percent of Performance Evaluations Completed 100% 98% 39%
Supervisor and Employee Training /Newsletters 6/12 2/18 3/26
Grievances at the City Manager Level 0 0 0
Labor Management Meetings (not including negotiations)/Employee
Meetings
6/1 5/1 8/1
AUTHORIZED PERSONNEL
Human Resource Director 1 1 1
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
HUMAN RESOURCES 1003
Personnel
Salaries, Regular 4000 55,224 50,318 50,515 49,780 49,780
Social Security 4030 4,225 3,849 3,667 3,467 3,534
Insurance, Dental 4060 472 472 472 450 450
Insurance, Life 4070 111 111 111 111 121
Insurance, Retirement 4080 5,854 4,931 4,952 4,390 3,891
Insurance, Work Comp 4110 126 116 115 113 116
Insurance, Health 4130 7,440 7,440 7,440 6,643 6,326
Subtotal 73,452 67,237 67,272 64,954 64,218
Operating
Misc. Contract Services 4500 5,000 5,000 4,987 4,219 4,399
Employment Advertising 4590 1,000 1,500 745 1,713 332
Travel/Training 4770 150 200 200 324 3,378
Membership Dues 4780 - - - - 400
Professional Publications 4790 829 600 600 494 1,136
Office Supplies 4800 500 500 435 319 460
Printing & Copying 4890 500 500 265 438 494
Postage 4900 250 250 148 145 193
Subtotal 8,229 8,550 7,380 7,652 10,791
Total Program Expenditures $81,681 $75,787 $74,652 $72,606 $75,009
CITY OF KIRKSVILLE 2013
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ECONOMIC DEVELOPMENT 1004 ADMINISTRATION PROGRAM DESCRIPTION: Economic Development performs a variety of administrative functions relating
to community development and economic development. Functions include, but are not limited to, maintaining the
Business Resource Guide, Community Profile, providing grant administration and keeping an inventory of
available land and building locations for commercial and industrial prospects. The division is headed by the
Assistant City Manager. General staff support is provided to the City Manager.
OBJECTIVES/GOALS
ECONOMIC DEVELOPMENT
Administer grants and continue to identify grant resources that can be used to offset the costs of
infrastructure improvement projects and community development projects that are approved by the City
Council.
Continue to provide support and assistance to K-REDI to attract additional service sector and
manufacturing/industrial jobs to the community.
Continue to work with the KHPC, KDIC, TIF Commission, CID Board(s), Chamber of Commerce and
the Tourism Advisory Board.
Continue to work with the Missouri Rural Enterprise and Innovation Center (MREIC) to provide
assistance to entrepreneurs.
QUALITY OF LIFE
Support city-wide efforts to increase quality of housing.
SIGNIFICANT HIGHLIGHTS/CHANGES: $7,500 is budgeted for EDA support for 2012 to cover ¼ of the
salary for the administrative assistant. Work with other community groups to determine future downtown
support.
KEY PERFORMANCE MEASURES/SERVICE
INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Economic Development
Type of Measure: Effectiveness
% growth in Downtown TIF assessed real property valuation 1% 1% 3%
% growth in sales tax revenues .4% .4% 10.76
%
# of Business Resource Guides provided 75 75 70
# of Community Profiles provided 25 25 35
# of referrals made for technical assistance 10 10 3
# of retail businesses contacted for purpose of attraction 10 10 2
# of retail businesses receiving assistance for relocation 3 3 6
# of jobs created from businesses who received assistance 6 0 47
# of new jobs created by major manufacturers 10 0 0
Grants identified 15 15 16
Grants submitted 8 8 10
Grants awarded 5 5 1
Grants administered 12 12 10
Council Goal: Quality of Life
Type of Measure: Effectiveness
City-wide assessed real property (millions) $121 $121 $121
CITY OF KIRKSVILLE 2013
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KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Key Measure: Effectiveness
Council Goal: Fiscal Responsibility and Efficiency in Government
% of performance evaluations completed within 30 days of due date 100% 100% 100%
AUTHORIZED PERSONNEL
Assistant City Manager 1 1 1
Community Services Coordinator 1 1 0
Administrative Assistant II 1 1 1
Total 3 3 2
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
ECONOMIC DEVELOPMENT 1004
Personnel
Salaries, Regular 4000 129,822 122,293 121,571 102,709 75,362
Salaries, Temporary 4010 2,700 2,295 947 - -
Salaries, Overtime 4020 - 117 - 62 -
Social Security 4030 10,138 9,540 8,904 6,950 5,386
Insurance, Dental 4060 1,286 1,543 1,286 1,062 674
Insurance, Life 4070 264 258 249 207 182
Insurance, Retirement 4080 13,761 11,996 12,043 8,001 5,891
Insurance, Work Comp 4110 237 176 219 174 180
Insurance, Health 4130 18,068 21,521 18,069 16,586 9,433
Subtotal 176,276 169,739 163,288 135,752 97,107
Operating
Misc. Contract Services 4500 107,500 105,000 107,500 105,000 110,000
Public Information 4610 - - - - -
Commission/Community Support 4690 148,500 147,670 154,025 155,458 151,384
Expense Allowance 4760 2,400 2,400 2,400 2,000 -
Travel/Training 4770 1,823 2,300 1,935 1,044 771
Membership Dues 4780 125 125 125 125 125
Professional Publications 4790 - 360 140 210 175
Office Supplies 4800 300 300 271 222 249
Printing & Copying 4890 500 500 - 53 112
Postage 4900 500 500 175 335 529
Minor Equipment & Supplies 4910 - - - 210 -
Subtotal 261,648 259,155 266,571 264,657 263,345
Total Program Expenditures $437,924 $428,894 $429,859 $400,408 $360,452
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FINANCE 1005 PROGRAM DESCRIPTION: The Finance Department is responsible for the oversight and integrity of all
fiscal activities of the City. The department provides support to other City departments through the provision of
comprehensive financial services, such as, budget compliance, asset management, cash management, debt
management, investing, vendor pay, revenue collection, accounting, financial reporting, payroll, business
licensing, risk management, internal control monitoring and inventory control. Finance administers the City’s
suite of financial software and the on-line payment services. This department works in conjunction with the
utility billing operation to provide customer service and its revenue collection. Finance is accountable to the City
management, citizens and external entities for its accuracy in financial reporting and record-keeping.
OBJECTIVES/GOALS
Local government finance operations have three general objectives: accountability, efficiency and effectiveness.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Minimize cost by promoting the usage of bulk ordering and cooperative agreements with other entities.
Monitor cash flow needs and ensure the flow of revenues is coordinated with the projected outflows in
order to eliminate interfund borrowing.
Provide cost projections of proposed projects and/or funding alternatives.
Ensure timely communication of financial information to Council and staff and of website updates for all
users.
Provide timely and effective communication to employees of work performance and implement reward
system to enhance staff job satisfaction.
Prepare the City’s Comprehensive Annual Financial Report in a timely manner and in accordance with
GFOA criteria in order to be eligible and continue to receive the Certificate of Achievement for Excellence
in Financial Reporting.
Attain an “unqualified opinion” on the annual audit by ensuring that financial data and transactions are in
compliance with GASB.
Implement management recommendations from external auditors.
Produce a quality budget document that is user friendly and qualifies the City for an annual GFOA
Distinguished Budget Presentation Award.
Ensure fund balance reporting is in compliance with GASB 54 and City Council policy.
Ensure City-wide compliance of implementing safety procedures as recommended by risk management to
reduce claims.
HIGHLIGHTS/SIGNIFICANT CHANGES: Several processes were automated using Microsoft Excel and
Outlook, reducing data errors and creating more time for other tasks. Insurance coverage alternatives will be
explored.
CITY OF KIRKSVILLE 2013
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KEY PERFORMANCE MEASURES/SERVICE INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
Type of Measure: Effectiveness
GFOA award recognition for financial reporting and budgeting Yes Yes Yes
% of financial transactions posted by 15th of the following month 100% 100% 98%
MIRMA audit score 99% 95% 95%
Actual General Fund revenues as % of estimated General Fund
revenue
99% 93% 97%
Budget performance: expended vs. budget 100% 88% 95%
PY management letter recommendations implemented 100% 100% 50%
% of businesses in compliance within 30 days of renewal deadline 100% 99% 83%
% of performance evaluations completed within 30 days of due date 100% 100% 100%
AUTHORIZED PERSONNEL
Finance Director 1 1 1
Finance Supervisor 1 1 1
Accounts Payable Clerk 1 1 1
Account Clerk 2 2 2
Customer Service Clerk 1 1 1
Total 6 6 6
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
FINANCE 1005
Personnel
Salaries, Regular 4000 216,427 215,657 203,622 204,192 204,202
Social Security 4030 16,557 16,417 15,148 15,093 15,030
Insurance, Dental 4060 2,015 2,529 2,016 2,165 2,274
Insurance, Life 4070 456 429 428 400 464
Insurance, Retirement 4080 22,941 21,031 17,271 16,830 15,962
Insurance, Work Comp 4110 500 476 470 464 474
Insurance, Health 4130 32,150 40,918 32,151 32,339 32,761
Subtotal 291,046 297,457 271,106 271,484 271,166
Operating
Misc. Contract Services 4500 2,439 13,866 3,696 16,412 13,726
Telephone 4650 1,332 1,100 1,238 1,192 1,180
Lease/Lease Purchase 4670 - 2,758 - 2,473 2,473
Safety Programs 4720 1,700 1,602 1,602 1,372 1,026
Refunds 4750 - - - 44 -
Travel/Training 4770 1,964 1,925 1,929 1,230 725
Membership Dues 4780 1,135 1,005 1,043 955 1,005
Professional Publications 4790 - - - 127 122
Office Supplies 4800 1,180 500 749 592 572
Forms Printing 4870 2,735 2,745 1,884 2,301 1,913
Filing Fees 4880 - - - - -
Miscellanous 4890 - - - - -
Postage 4900 5,361 6,990 4,480 (491) 3,836
Minor Equip. & Supplies 4910 650 750 19 767 204
Subtotal 18,496 33,241 16,640 26,974 26,782
Total Program Expenditures $309,542 $330,698 $287,746 $298,457 $297,948
CITY OF KIRKSVILLE 2013
137
INFORMATION SYSTEMS 1006 ECONOMIC DEVELOPMENT PROGRAM DESCRIPTION: Information Systems maintains computer, software and copier maintenance
expenditures that benefit all City departments in a centralized division. The lease-purchase payments and annual
contractual service payments for the computer seat management program are paid from this division, in addition
to website design, maintenance and hosting expenditures.
OBJECTIVES/GOALS
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Provide support services for all City software applications.
SIGNIFICANT HIGHLIGHTS/CHANGES: The cost of maintaining current technology needs continue to
increase.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
Type of Measure: Effectiveness
Internal customer satisfaction rating on general IT services Good Good Good
Type of Measure: Efficiency
# of days to resolve service request (target<5) 2.5 3.6 5.0
Type of Measure: Workload
# of service requests 300 300 246
# of ITV Sessions Offered 50 46 *
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
INFORMATION SYSTEMS 1006
Operating
Misc. Contract Services 4500 30,535 53,350 52,483 44,686 1,298
Public Information 4610 1,650 750 750 724 749
Telephone 4650 4,184 2,400 2,695 2,399 2,399
Lease/Lease Purchase 4670 62,662 66,791 66,791 66,791 66,791
PD ITI Lease 4671 16,500 17,100 15,236 10,715 -
Travel/Training 4770 - - - - -
Computer Supplies 4850 550 550 51 37 104
Copier/Printer Supplies 4890 24,925 24,475 23,276 17,249 18,981
Minor Equip. & Supplies 4910 1,100 - - - -
Computer Equip. & Software 4920 11,040 12,935 11,657 17,580 55,358
Equipment Maintenance 5030 48,031 14,850 21,659 16,170 31,663
Subtotal 201,177 193,201 194,598 176,351 177,343
Capital
Equipment 7210 10,700 30,350 31,385 38,458 270,515
Subtotal 10,700 30,350 31,385 38,458 270,515
Total Program Expenditures $211,877 $223,551 $225,983 $214,809 $447,858
CITY OF KIRKSVILLE 2013
138
MUNICIPAL COURT 1007 FINANCE PROGRAM DESCRIPTION: Municipal Court is responsible for the adjudication of filings from violations of
the City’s traffic and ordinances resulting from citizen complaints and citations generated by the City police and
codes departments and the finance department in a prompt, judicious and effective manner. Court personnel
provide administrative support to the off-site municipal judge, as appointed by the City Council, for court held on
a weekly basis.
Judicial and prosecutorial services related to Municipal Court are provided on a contractual basis through this
budget, except judicial services provided for cases with a request for change of judge or cases certified to Circuit
Court for jury trial.
OBJECTIVES/GOALS
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Continue to manage the court case load in compliance with court rules and statutory reporting deadlines and
requirements
Continue to update court and data entry processes to be more efficient in the office and in the court room
and in the near future going live in the court room with the INCOD software
Continue to work on improvement of accuracy for all court processes and cross train Deputy Court clerk for
monthly and annual reports
SIGNIFICANT HIGHLIGHTS/CHANGES: Staff will explore possible efficiencies that can be implemented
between the court software and new police software.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in
Government
Type of Measure: Effectiveness
Total cases filed-traffic/ordinance violations 1,450 1,350 1,797
Total cases disposed-traffic/ordinance violations 1,425 1,325 1,887
Record of conviction compliance rate 100% 100% 96%
Type of Measure: Workload
Disposition categories-traffic/ordinance
In-court dispositions/trial dispositions
In-court dispositions/pleas or findings of guilt
Out-of-court dispositions/court cases disposed w/o court
appearance
Out-of-court dispositions/violation bureau
In and out-of-court dispositions/dismissed and nolle processed
In and out-of-court dispositions/certified to Circuit Court for jury
trial
15/10
450/350
30/30
190/40
180/110
14/6
12/9
425/335
25/25
170/35
170/100
13/6
14/12
700/367
17/16
330/55
330/24
15/7
AUTHORIZED PERSONNEL
Municipal Court Clerk 1 1 1
Deputy Court Clerk 1 1 1
Total 2 2 2
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
MUNICIPAL COURT 1007
Personnel
Salaries, Regular 4000 58,859 55,563 55,930 52,650 62,424
Salaries, Overtime 4020 - 149 - 507 2,411
Social Security 4030 4,503 4,262 4,159 3,920 4,897
Insurance, Dental 4060 1,929 1,929 1,937 1,801 762
Insurance, Life 4070 242 238 221 113 133
Insurance, Retirement 4080 6,239 5,460 5,481 3,610 5,063
Insurance, Work Comp 4110 297 296 282 283 282
Insurance, Health 4130 28,961 28,961 26,260 25,305 27,954
Subtotal 101,030 96,858 94,270 88,188 103,927
Operating
Misc. Contract Services 4500 45,960 46,000 45,034 45,140 46,192
Fee Distributions 4630 - 10,000 - 9,886 6,475
Witness Expenses 4640 750 750 350 - 25
Telephone 4650 1,032 1,418 988 998 1,000
Refunds 4750 - 750 - - -
Travel/Training 4770 1,550 1,500 1,438 1,646 1,295
Membership Dues 4780 120 120 120 70 100
Publications 4790 250 250 104 254 190
Office Supplies 4800 1,000 1,000 1,000 1,044 971
Computer Supplies 4850 - - - - 71
Printing & Copying 4890 335 700 678 786 260
Postage 4900 500 500 500 549 358
Minor Equipment & Supplies 4910 - - - - -
Equipment Maintenance 5030 - - - - -
Subtotal 51,497 62,988 50,212 60,373 56,937
Total Program Expenditures $152,527 $159,846 $144,482 $148,561 $160,864
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PUBLIC BUILDINGS 1008 CODE ENFORCEMENT PROGRAM DESCRIPTION: Public Buildings is responsible for maintaining the public facilities of the City.
These are: City Hall, Fire Department, Police Department, EDA, Aquatic Center, Public Works, and the Airport
Terminal. The custodians do daily cleaning of six of the major City buildings and also do minor repairs and
upkeep. The public facility technician performs all minor and some larger repair projects; all employees of this
division keep the Codes and Planning Director informed of areas that need attention or repair. The ability to plan
and forecast large capital repair projects is key for this division along with the wise use of City monies to perform
repairs in accordance with City codes and extend the useful life of the public buildings.
OBJECTIVES/GOALS
PROTECT CITY-OWNED ASSETS Identify future capital expenditure items in order to be budgeted in advance of needs
Make repairs and ensure that public buildings are maintained so that City monies is spent for the best
benefit of the citizens
Inspect City buildings for cleanliness and any needed repairs
SIGNIFICANT HIGHLIGHTS/CHANGES: The City has explored Performance Contracting in an effort to
address costly building maintenance issues. The decision of the council was to approve Performance Contracting,
and includes HVAC replacement at City Hall and lighting replacement at all city buildings, as well as water
replacements. The EDA building has a sprinkler system that must be either made operational or removed.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Protect City-Owned Assets
Type of Measure: Effectiveness
Measurable heating fuel usage in ccf (goal=1% reduction/3-year
average)
15,027 13,624 13,217
Measurable electric usage in kWh (goal=1% reduction/3-year average) 589,986 607,918 592,654
Type of Measure: Efficiency
Safety-number of on-the-job or recordable injuries (goal=0) 0 0 0
Final costs of all major projects as % of budget (goal=<100%) <100% 100% 88%
% of inspection items in compliance on monthly checklist
(goal=>95%)
95% 99.5% 99.3%
Type of Measure: Workload
Maximum number of building items needing repairs (goal=<20%) 20% 21% 23%
AUTHORIZED PERSONNEL
Public Facility Technician 1 1 1
Custodian 2 2 2
Total 3 3 3
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
PUBLIC BUILDING MAINTENANCE 1008
Personnel
Salaries, Regular 4000 82,322 77,872 76,350 79,472 74,034
Salaries, Temporary 4010 - 1,200 248 420 -
Salaries, Overtime 4020 683 1,397 860 629 1,422
Social Security 4030 6,350 6,158 5,390 5,489 5,272
Insurance, Dental 4060 1,542 1,542 1,543 1,407 1,320
Insurance, Life 4070 189 171 170 163 177
Insurance, Retirement 4080 8,799 7,772 7,567 7,064 5,657
Insurance, Work Comp 4110 2,905 2,524 2,711 2,446 2,477
Insurance, Health 4130 26,304 26,305 26,306 22,359 19,675
Subtotal 129,093 124,941 121,145 119,448 110,035
Operating
Misc. Contract Services 4500 21,167 23,353 20,469 20,187 20,046
Telephone 4650 288 260 273 255 239
Travel/Training 4770 390 330 379 305 378
Medical Supplies 4810 - - - - -
Minor Equipment & Supplies 4910 11,260 11,380 11,132 9,119 9,934
Vehicle Maintenance 5000 961 955 955 543 4
Gas & Oil 5020 1,650 1,754 1,601 2,100 667
Building Maintenance 5040 27,222 41,922 36,966 39,077 24,731
Clothing, New 5070 300 450 340 - 402
Electricity-Buildings 5890 29,400 29,835 29,397 28,671 26,126
Heating Fuel 5950 6,966 7,220 6,634 6,482 7,678
Subtotal 99,604 117,459 108,146 106,739 90,206
Capital
Facilities 7170 914,419 103,800 90,050 8,259 39,923
Subtotal 914,419 103,800 90,050 8,259 39,923
Total Program Expenditures $1,143,116 $346,200 $319,341 $234,446 $240,164
CITY OF KIRKSVILLE 2013
142
POLICE DEPARTMENT 1020, 1022, 1023, 1024 PROGRAM DESCRIPTION: The Kirksville Police Department is charged with and dedicates itself to
providing efficient and effective law enforcement services to the people of Kirksville. These services include:
protection of life and property, preservation of the peace, apprehension of offenders, prevention/deterrence of
crime, traffic management, emergency/non-emergency service response and instilling a sense of relative safety to
those within our jurisdiction. In providing these services, the department holds to the basic philosophies of
Community Oriented Policing which includes community partnerships and problem solving. The fundamental
principles under which the department operates are embodied in the mission statement and values prominently
posted in the Police Department lobby and on the department’s web site.
OBJECTIVES/GOALS
In fiscal year 2013, the department will continue many of the goals presented in previous years, but will also
continue to shift future efforts to more accurately reflect the long-term goals identified in the City of Kirksville’s
Comprehensive Plan and from City Council.
Achievement of the police mission is determined by the public’s perception of how well police perform their
basic functions and, to a certain limited extent, statistical measures tracked by most professional law enforcement
departments. Ultimately, the indicators of success encompass a community’s satisfaction with the performance of
the department, an increase in the overall sense of safety and a crime rate that is at least consistent with
regional/national trends. Some in the profession of policing have suggested that the significant downward trend
in most crime rates over the last few years is directly attributable to the proliferation of community oriented
policing efforts. However, this is too simplistic and does not take into account hundreds of other factors/elements
that contribute to the causes of crime. The police in Kirksville are hesitant to take credit for any long-term local
decrease in the crime rate (which in many instances mirror national trends), just as they would hesitate to take
responsibility if societal factors, beyond the limited control of the Police Department, cause the crime rate to once
again climb.
QUALITY OF LIFE
Combat crime.
Actively engage in community outreach.
Minimize negative impact of traffic.
Improve the community’s feelings/perceptions of relative safety, security and confidence in the Kirksville
Police Department.
Become more involved with problem-solving projects.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Maintain a modern, professional and state-of-the-art police department.
Focus on teamwork.
Focus on customer service.
Work on improving efficiencies at all levels in the department.
Focus on applying/receiving grants (especially those not requiring City match of monies).
Ensure that the City is adequately represented on the E911 Joint Services Board.
Ensure that the City Council and others are kept apprised of significant cases/events.
SIGNIFICANT HIGHLIGHTS/CHANGES: The department will continue with the three-year policy review
and testing cycle (to ensure member familiarity). The department will explore interagency efficiencies with other
law enforcement agencies. The department will implement a Master Police Officer Program (MPO). In 2013, the
department is not actively pursuing accreditation.
CITY OF KIRKSVILLE 2013
143
KEY PERFORMANCE MEASURES/SERVICE
INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Type of Measure: Effectiveness
Patrol
Arrests/protective custody detainers 1,300 1,300 1542
Offenses per 1,000 population 150 150 **
% of thefts and vandalisms cleared 29% 29% **
% of Part 1 crimes cleared** 35% 35% **
% of property crimes cleared 30% 30% **
Foot patrols 405 405 481
Community information releases 225 222 237
Guest editorials 12 12 8
% of performance evaluations completed within 30 days of due
date
95% 95% 32%
Public presentations 40 30 46
Officer-initiated activities as % of all police activities 50% 52% 48%
Traffic stops/enforcement efforts 3,700 3,700 3,404
Summons/tickets 1,700 1,792 1,645
DWI arrests 50 60 40
Citizen commendations 300 300 319
Formal Citizen complaints 0 1 0
Type of measure: Workload
Patrol
Accidents 669 719 671
Injury accidents 45 78 47
Fiscal Responsibility and Efficiency in Government
Administration
Type of Measure: Effectiveness
% of performance evaluations completed within 30 days of due
date
95% 95% 0%
Training hours 2,400 2,400 2,360
Policies review and tested 27 27 27
Detectives
Type of Measure: Effectiveness
% of performance evaluations completed within 30 days of due
date
Animal Control
Type of Measure: Effectiveness
% of performance evaluations completed within 30 days of due
date
100%
100%
95%
100%
0%
0%
*Part I crimes are murder, rape, robbery, aggravated assault, theft.
Theft of motor vehicle and arson.
** Due to Computer software change over these numbers not available.
CITY OF KIRKSVILLE 2013
144
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
POLICE ADMINISTRATION 1020
Personnel
Salaries, Regular 4000 177,030 168,494 166,707 168,605 163,265
Salaries, Overtime 4020 474 475 475 1,718 97
Social Security 4030 13,579 12,733 12,125 11,751 11,438
Insurance, Dental 4060 1,886 1,886 2,015 1,864 1,796
Insurance, Life 4070 340 342 330 338 367
Insurance, Retirement 4080 17,263 14,920 13,865 13,711 11,432
Insurance, Work Comp 4110 3,552 3,329 3,344 3,238 3,291
Insurance, Health 4130 28,961 32,416 29,959 27,143 24,627
Subtotal 243,085 234,595 228,820 228,369 216,313
Operating
Misc. Contract Services 4500 13,225 19,183 16,683 13,975 13,079
Community Training 4560 2,000 3,500 2,018 2,017 -
Community Policing 4620 1,465 1,465 1,465 988 1,333
Telephone 4650 10,452 5,600 7,411 6,103 5,949
Expense Allowance 4760 3,900 3,900 3,900 325 -
Travel/Training 4770 4,653 4,653 4,153 2,276 697
Membership Dues 4780 785 855 785 730 855
Professional Publications 4790 667 667 667 616 122
Office Supplies 4800 2,000 2,800 1,700 1,401 953
Computer Supplies 4850 - 300 300 92 38
Printing & Copying 4890 2,300 3,500 665 1,066 579
Postage 4900 1,010 1,010 704 753 675
Minor Equipment 4910 - - 22 89 6,913
Computer Equipment 4920 - - - - -
Radio Equipment/Maintenance 4980 1,800 1,596 330 1,467 1,392
Equipment Maintenance 5030 225 225 222 83 140
Electricity-Buildings 5890 11,767 12,095 11,767 11,318 11,208
Heating Fuel 5950 1,105 1,155 1,052 1,001 1,027
Subtotal 57,354 62,504 53,844 44,299 44,959
Total Program Expenditures $300,439 $297,099 $282,664 $272,669 $261,272
CITY OF KIRKSVILLE 2013
145
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
POLICE PATROL 1022
Personnel
Salaries, Regular 4000 785,051 768,438 748,862 754,667 745,081
Salaries, Temporary 4010 2,064 4,127 - 324 531
Salaries, Overtime 4020 75,000 75,000 75,000 80,412 75,927
Social Security 4030 65,952 64,839 60,504 60,148 59,116
Insurance, Dental 4060 10,074 10,116 9,735 9,631 9,684
Insurance, Life 4070 1,600 1,495 1,473 1,514 1,648
Insurance, Retirement 4080 82,565 72,536 70,372 60,595 52,914
Insurance, Work Comp 4110 23,900 23,645 22,839 23,098 23,575
Insurance, Health 4130 159,154 159,154 153,308 138,792 128,558
Subtotal 1,205,360 1,179,350 1,142,093 1,129,181 1,097,034
Operating
Misc. Contract Services 4500 880 880 798 692 1,018
Misc. Grants 4510 - 40,000 13,993 36,437 79,365
Donation Expense 4520 1,000 - - - -
Travel/Training 4770 4,700 6,000 4,734 5,771 5,660
POST Training 4771 1,300 - 1,266 - -
Office Supplies 4800 - - - 1,243 1,990
Medical Supplies 4810 275 275 275 529 392
Audio/Visual Supplies 4820 - 400 - - -
Printing & Copying 4890 - - - 1,154 1,252
Minor Equipment & Supplies 4910 16,950 18,650 18,650 25,203 15,617
Chemicals 4930 845 845 845 508 271
SRT 4990 2,000 2,000 2,000 7,362 10,000
Vehicles-Autos/Trucks 5000 37,677 32,893 32,893 28,869 29,256
Gas & Oil 5020 54,381 58,714 55,838 55,896 41,483
Equipment Maintenance 5030 1,850 1,850 1,850 1,835 5,344
Clothing Maintenance 5060 8,469 8,469 8,469 7,785 6,700
Clothing, New 5070 12,150 12,150 12,150 9,492 10,488
Lake Maintenance 5570 - 4,900 4,213 4,377 4,275
Subtotal 142,477 188,026 157,974 187,154 213,111
Capital
Facilities 7170 5,000 - - - -
Vehicles 7200 40,750 89,415 86,247 68,373 65,047
Equipment 7210 - - - - -
Subtotal 45,750 89,415 86,247 68,373 65,047
Total Program Expenditures $1,393,587 $1,456,791 $1,386,314 $1,384,708 $1,375,192
CITY OF KIRKSVILLE 2013
146
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
POLICE INVESTIGATIONS 1023
Personnel
Salaries, Regular 4000 106,402 99,420 99,869 112,166 112,519
Salaries, Overtime 4020 6,083 8,048 7,024 14,124 8,621
Social Security 4030 8,605 8,221 7,789 9,388 8,893
Insurance, Dental 4060 1,543 1,543 1,416 1,190 1,143
Insurance, Life 4070 234 220 220 216 268
Insurance, Retirement 4080 10,799 9,242 9,194 8,673 8,019
Insurance, Work Comp 4110 3,817 3,490 3,627 3,444 3,548
Insurance, Health 4130 23,647 23,647 23,648 18,749 18,301
Subtotal 161,130 153,831 152,787 167,950 161,312
Operating
Misc. Contractual Services 4500 1,000 2,000 1,641 940 194
Travel/Training 4770 5,450 5,450 5,418 6,261 3,886
Membership Dues 4780 - 200 - 200 25
Office Supplies 4800 - - - 40 -
Minor Equipment & Supplies 4910 2,675 2,675 2,675 2,324 4,165
Vehicles-Autos/Trucks 5000 4,405 3,709 3,709 3,241 2,894
Gas & Oil 5020 3,037 3,439 3,537 3,135 2,380
Subtotal 16,567 17,473 16,980 16,141 13,545
Total Program Expenditures $177,697 $171,304 $169,767 $184,090 $174,857
ANIMAL CONTROL 1024
Personnel
Salaries, Regular 4000 26,737 25,325 25,424 25,228 24,682
Salaries, Overtime 4020 500 784 355 686 361
Social Security 4030 2,084 1,997 1,782 1,733 1,678
Insurance, Dental 4060 514 514 514 490 490
Insurance, Life 4070 60 56 55 56 58
Insurance, Retirement 4080 2,887 2,559 2,526 2,285 1,958
Insurance, Work Comp 4110 501 472 473 456 459
Insurance, Health 4130 8,768 8,768 8,768 7,829 7,456
Subtotal 42,051 40,475 39,897 38,762 37,141
Operating
Misc. Contract Services 4500 27,000 27,000 26,500 24,000 24,000
Travel/Training 4770 730 530 783 723 487
Office Supplies 4800 - - - 664 169
Medical Supplies 4810 475 - - 205 -
Printing & Copying 4890 - - - 191 82
Minor Equipment & Supplies 4910 600 600 600 53 765
Vehicles-Autos/Trucks 5000 7,236 3,759 3,759 3,213 2,891
Gas & Oil 5020 6,205 7,127 7,141 6,552 5,070
Clothing, New 5070 - - - - 549
Subtotal 42,246 39,016 38,783 35,601 34,014
Total Program Expenditures $84,297 $79,491 $78,680 $74,363 $71,155
Total Department Expenditures $1,956,019 $2,004,685 $1,917,425 $1,915,830 $1,882,476
CITY OF KIRKSVILLE 2013
147
FIRE DEPARTMENT 1032, 1034, 1036 PROGRAM DESCRIPTION: The Kirksville Fire Department (KFD) delivers the emergency services of fire
suppression, rescue, and medical services at the Basic Life Support (BLS) level, vehicle accident extrication and
hazardous materials response. The department is organized to provide for life and property safety from the threat
of fires, natural or man-made disasters and medical emergencies, which is accomplished through planning,
prevention, education, incident mitigation and appropriate application of technology and safety practices.
Additionally, the non-emergency services provided are code and fire inspections, preplanning of business
structures, public education of all citizens and training for fire personnel and other emergency agencies in the
community. The department coordinates development, implementation and review of the City’s emergency
operations plan.
OBJECTIVES/GOALS
QUALITY OF LIFE
Continue to utilize various methods to inform the citizens of means to receive accurate and relevant
information of impending severe weather, hazardous material incidents and other disasters, such as outdoor
warning sirens, cable overrides and other electronic technology. In 2012 the City of Kirksville was
designated as a Storm Ready Community.
Continue to monitor Insurance Services Office (ISO) requirements to maintain Kirksville’s Class 3/9 rating
we received in 2012 and to look at seeing what could be done to move to a Class 2/9 rating.
To work with the community partners to finish the Adair Mitigation Plan, so that funding would be
available after disasters or projects could be funded before disasters occur, this would include identified
projects.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Provide training to other organizations at least monthly utilizing department staff as well as allowing all
agency personnel to work emergency scenes more effectively.
Tracking of the following issues using the information to develop future internal and community training
opportunities to enhance fire protection: code violations and length of time to achieve compliance; fire
prevention programs to train and educate all age groups; emergency incidents responded to by KFD; and
fire causes in Kirksville.
Continue to provide education/training opportunities to area emergency response personnel to assist with
preparation of disasters that include winter storms, fires, earthquakes, tornados, flooding, etc..
Provide guidance to assist the citizens of Kirksville in applying for FEMA grants in case of disaster.
Provide documentation to SEMA and FEMA to close out disaster projects in a timely manner.
SIGNIFICANT HIGHLIGHTS/CHANGES: Continue to train Kirksville firefighters on the airport fire truck
as to operation and pumping and to become familiar with all the equipment carried on the apparatus about 50%
done in 2012. Offer fire prevention classes to all ages of citizens in Kirksville, in 2013 we will be offering a class
to seniors and juniors at the high school on fire safety when they move out on their own. After one full year of
tracking fire causes, what started the fire and the most common inspection violations the department will touch on
these subjects when doing fire lectures and fire prevention. The City is compliant to narrowband radio width a
head of the 2013 compliant date. The City of Kirksville received a 3/9 Class ISO rating effective November 1,
2012. The City also became a Storm Ready Community in 2012.
CITY OF KIRKSVILLE 2013
148
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Key Measure: Effectiveness
% of emergency operation/mitigation plan updates 100% 100% 100%
Emergency operation drills 8 9 4
% of outdoor warnings sirens tested without failure 100% 90% 80%
Council Goal: Fiscal Responsibility and Efficiency in Government
Key Measure: Effectiveness
Days to complete code violations (goal<=30 days) 30 28 77%
Days to complete after turning over to Codes (goal<=10 days) 10 8 95%
Classes offered to other organizations 12 10 18
Fire prevention programs offered by age group:
Senior citizens 12 16 9
Families 12 9 6
College students 9 8 6
High school 9 8 6
Middle school 9 9 3
Primary school 12 12 11
Pre-school 12 12 12
Fire inspections completed annually 1,372 1343 1401
Business code inspections 46 35 56
Key Measure: Efficiency
Minutes of average response time to all incidents
(Missouri average 7:17)
4:20 4:19 4:21
Key Measure: Workload
Incident responses 1,132 1,195 1,094
Structure Fires/Other Fires 22/47 26/50 17/44
Hazmat and other Hazards 55 52 57
False alarms response incidents 92 85 99
EMS/Other Rescue 754/59 784/74 723/44
Good Intent and Service Calls 103 124 80
AUTHORIZED PERSONNEL
Fire Administration 1032
Fire Chief 1 1 1
Assistant Fire Chief 1 1 1
Administrative Assistant 1 1 1
Total 3 3 3
Fire Protection 1034
Battalion Chief 3 3 3
Fire Captain 3 3 3
Firefighter II/EMT 17 14 14
Firefighter 3 5 2
Total 26 25 22
CITY OF KIRKSVILLE 2013
149
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
FIRE ADMINISTRATION 1032
Personnel
Salaries, Regular 4000 152,088 139,223 130,859 138,392 136,737
Salaries, Overtime 4020 966 1,005 966 1,005 947
Social Security 4030 11,709 10,694 9,824 10,306 10,293
Insurance, Dental 4060 1,200 1,200 1,201 1,143 1,143
Insurance, Life 4070 286 282 283 282 307
Insurance, Retirement 4080 10,955 8,707 8,284 7,387 5,928
Insurance, Work Comp 4110 4,260 3,691 3,669 3,617 3,703
Insurance, Health 4130 15,942 15,942 15,943 15,183 13,556
Subtotal 197,406 180,744 171,029 177,314 172,614
Operating
Telephone 4650 2,400 4,774 3,863 4,841 4,499
Travel/Training 4770 3,118 2,940 3,002 2,895 2,971
Membership Dues 4780 819 779 794 779 714
Office Supplies 4800 1,200 1,200 1,100 1,112 255
Computer Supplies 4850 - - - - -
Printing & Copying 4890 400 400 389 299 -
Postage 4900 400 400 391 224 163
Minor Equipment & Supplies 4910 450 450 - 8 -
Equipment Maintenance 5030 900 270 - - 270
Subtotal 9,687 11,213 9,539 10,158 8,872
Capital
Vehicles 7200 27,500 - - - -
Subtotal 27,500 - - - -
Total Program Expenditures 234,593$ $191,957 $180,568 $187,472 $181,486
CITY OF KIRKSVILLE 2013
150
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
FIRE PROTECTION 1034
Personnel
Salaries, Regular 4000 685,290 700,405 695,842 670,029 675,337
Salaries, Temporary 4010 20,160 20,160 10,571 16,640 8,211
Salaries, Overtime 4020 73,622 71,250 71,003 71,949 65,062
Salaries, Call-Out 4025 24,541 - - - -
Social Security 4030 61,476 60,574 56,984 53,932 53,197
Insurance, Dental 4060 8,445 9,002 8,410 8,096 7,993
Insurance, Life 4070 1,426 1,364 1,328 1,326 1,446
Insurance, Retirement 4080 50,141 41,669 40,019 30,868 24,748
Insurance, Work Comp 4110 23,990 24,653 23,970 24,157 24,748
Insurance, Health 4130 136,303 145,337 137,458 129,803 123,963
Subtotal 1,085,394 1,074,414 1,045,585 1,006,800 984,705
Operating
Misc. Contract Services 4500 5,850 4,140 3,821 5,641 4,775
Community Training 4560 700 700 - - -
Fire Prevention 4610 500 500 494 489 500
Travel/Training 4770 10,300 8,875 6,499 8,240 6,820
Membership Dues 4780 425 425 300 250 213
Professional Publications 4790 892 847 855 833 810
Office Supplies 4800 - - - 20 653
Medical Supplies 4810 825 825 818 688 632
Computer Supplies 4850 - - - - -
Printing & Copying 4890 - - - - 246
Minor Equipment & Supplies 4910 8,000 8,000 7,905 5,424 6,434
Computer Equip. & Software 4920 - - - - -
Chemicals 4930 540 540 469 516 450
Safety Equipment 4950 400 400 400 352 322
Minor Fire Equipment 4960 33,611 13,600 13,448 9,333 6,076
Radio Equipment/Maintenance 4980 500 1,600 1,222 2,999 2,999
Vehicles-Auto/Trucks 5000 67,905 56,836 56,836 50,324 53,008
Gas & Oil 5020 19,895 22,702 26,067 19,682 17,113
Equipment Maintenance 5030 7,110 25,252 23,741 3,288 3,989
Building Maintenance 5040 - - - - -
Clothing, New 5070 7,650 7,400 7,330 6,677 20,917
Electricity-Buildings 5890 9,045 10,145 9,045 9,668 8,475
Heating Fuel 5950 6,491 7,980 6,182 6,854 7,071
Subtotal 180,639 170,767 165,432 131,278 141,502
Total Program Expenditures $1,266,033 $1,245,181 $1,211,017 $1,138,078 $1,126,207
CITY OF KIRKSVILLE 2013
151
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
EMERGENCY PREPAREDNESS 1036
Operating
Misc. Contractual Services 4500 300 300 - - -
Travel/Training 4770 900 900 812 888 843
Professional Publications 4790 650 650 629 629 629
Office Supplies 4800 - - - - -
Printing & Copying 4890 - - - - -
Computer Equip. & Software 4920 200 200 - - 29
Radio Equipment/Maintenance 4980 4,588 3,192 3,190 8,682 2,454
Equipment Maintenance 5030 1,500 1,500 1,466 717 665
Electricity, Outdoor Sirens 5890 816 684 396 282 -
Subtotal 8,954 7,426 6,493 11,198 4,620
Capital
Equipment 7210 82,214 67,856 17,100 20,786 28,442
Subtotal 82,214 67,856 17,100 20,786 28,442
Total Program Expenditures $91,168 $75,282 $23,593 $31,984 $33,062
Total Department Expenditures $1,591,794 $1,512,420 $1,415,178 $1,357,535 $1,340,755
CITY OF KIRKSVILLE 2013
152
PUBLIC WORKS DEPARTMENT 1050, 1052 PROGRAM DESCRIPTION: The administrative function of the Public Works Department is responsible for its
direction and oversight and is responsible for planning, programming, operating and maintaining the
infrastructure of the City, including street maintenance and construction, park maintenance, water supply,
wastewater collection and disposal, airport, fleet maintenance services, in-house engineering services and outside
engineering and consulting. The street and park maintenance function is responsible for maintenance of streets
and alleys, parks, signs, traffic signal maintenance, traffic way marking, street repair and patching, street
sweeping, curb and gutter maintenance, storm drainage projects, snow removal and Forrest Llewellyn Cemetery
maintenance.
OBJECTIVES/GOALS
QUALITY OF LIFE
Improve response and accountability to citizen-initiated requests for service.
FISCAL RESPONSBILITY AND EFFICIENCY IN GOVERNMENT
Ensure departmental assets last as long as possible, while operating as efficiently as possible and develop a
plan for replacement.
Retain experienced personnel; improve training program, evaluation and mentoring.
Develop an employee-driven safety and wellness program implementing all aspects of City-wide wellness
program and enhancing safety awareness throughout department.
Review and coordinate the City’s transportation plans with Missouri Department of Transportation
(MoDOT) long-range plans. Evaluate the impact of the Highway 63 evolving traffic flow on City street
functionality and maintenance requirements. Be an active participant in the Northeast Missouri Regional
Planning Commission (NEMO RPC) transportation planning process.
Obtain a new Municipal Separate Storm Sewer System (MS4) permit by May 2013, with updated
Stormwater Management Plan (SWMP). Integrate bond-funded stormwater projects into overall
management plan.
Continue review of snow/ice control operations to reduce overall cost while enhancing public safety and
minimizing adverse environmental impact.
PROTECT CITY-OWNED ASSETS
Continue coordination of the Transportation Sales Tax-funded streets improvement program and an
increased in-house street maintenance program to improve street condition as much as possible with the
funds available. Add asphalt pavement maintenance and repair capability.
Begin design of Wastewater Treatment Plant (WWTP) improvements upon approval of the WWTP
facility plan by MoDNR.
Continue crack sealing program, integrate into the annual street improvement program.
Increase efforts in cemetery maintenance, repair damaged stones within budget limits, make
mowing an in-house responsibility, and implement Forest Lake Forestry Plan.
SIGNIFICANT HIGHLIGHTS/CHANGES: Continue efforts to address unsewered and undersewered areas of
the City. Accountability and response to citizen requests for service will be improved. Increased involvement
with park maintenance and playground equipment decisions and efforts at North Park will continue. Equipment
needed to do asphalt pavement repair in-house will be purchased under the Transportation Sales Tax program.
Mowing and grounds maintenance of the Forrest Llewellyn Cemetery will be a department responsibility and
task, ending the practice of contracted mowing.
CITY OF KIRKSVILLE 2013
153
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Key Measure: Effectiveness
% of CSRs closed within 20 working days 95% 95% 92%
Average time from notification to repair potholes/damaged
pavement
2 3 2.5
Council Goal: Fiscal Responsibility and Efficiency in
Government
Key Measure: Effectiveness
% of performance evaluations completed w/in 30 days of due date 100% 100% 52%
Key Measure: Workload
Days lost to accidents/injury 0 0 0
Miles of snow plowed 9,500 4,000 9,744
Council Goal: Protect City-Owned Assets
Key Measure: Effectiveness
Square feet of concrete replaced 12,500 8,237 13,772
Square feet of asphalt replaced 75,000 90,000 43,220
Linear feet of cracks sealed by City forces 40,000 40,750 45,844
AUTHORIZED PERSONNEL
Public Works Administration 1050
Public Works Director 1 1 1
Administrative Assistant 1 1 1
Total 2 2 2
Street/Park Maintenance 1052
Maintenance Supervisor 1 1 1
Maintenance Foreman 2 2 2
Traffic Control Technician 1 1 1
Equipment Operator II 3 3 3
Equipment Operator I 1 1 1
Facility Maintenance Worker 0 0 1
Maintenance Worker 5 5 5
Total 13 13 14
CITY OF KIRKSVILLE 2013
154
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
PUBLIC WORKS ADMINISTRATION 1050
Personnel
Salaries, Regular 4000 104,788 101,429 101,822 102,463 101,664
Salaries,Temporary 4010 8,369 8,428 9,360 7,474 7,734
Salaries, Overtime 4020 135 239 100 43 164
Social Security 4030 8,667 8,422 8,202 7,951 7,796
Insurance, Dental 4060 1,286 1,286 1,252 1,143 1,143
Insurance, Life 4070 173 171 171 171 186
Insurance, Retirement 4080 11,122 9,963 9,988 9,040 7,959
Insurance, Work Comp 4110 278 273 273 267 272
Insurance, Health 4130 14,082 14,082 14,083 12,573 13,782
Wellness 4170 - - 176 - -
Subtotal 148,900 144,293 145,427 141,126 140,701
Operating
Telephone 4650 2,436 2,300 2,469 2,118 2,123
Safety Program 4720 450 450 450 369 336
Travel/Training 4770 1,750 2,000 1,156 1,203 1,443
Membership Dues 4780 240 240 238 199 216
Professional Publications 4790 200 200 100 188 165
Office Supplies 4800 400 400 400 160 442
Computer Supplies 4850 - 150 150 25 -
Printing & Copying 4890 250 250 232 42 173
Postage 4900 150 150 130 91 141
Minor Equipment & Supplies 4910 500 500 453 336 396
Computer Equipment & Software 4920 - 50 - - -
Radio Equipment/Maintenance 4980 - 750 750 322 200
Equipment Maintenance 5030 1,400 100 100 - -
Electricity, Building 5890 4,679 4,740 4,254 4,556 4,415
Subtotal 12,455 12,280 10,882 9,609 10,050
Total Program Expenditures $161,355 $156,573 $156,309 $150,735 $150,750
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
STREET AND PARK MAINTENANCE 1052
Personnel
Salaries, Regular 4000 405,424 390,317 385,144 386,668 402,163
Salaries, Temporary 4010 28,080 30,592 29,142 25,731 34,163
Salaries, Overtime 4020 24,407 30,148 29,563 29,213 38,460
Salaries, Call-Out 4025 5,853 - - - -
Social Security 4030 35,478 34,506 33,296 32,294 34,547
Insurance, Dental 4060 6,515 6,088 6,300 5,863 5,924
Insurance, Life 4070 864 830 794 800 873
Insurance, Retirement 4080 46,182 41,206 38,572 33,130 32,236
Insurance, Work Comp 4110 22,274 23,126 21,318 22,061 21,996
Insurance, Health 4130 77,852 95,653 79,846 76,371 71,942
Wellness 4170 - - 1,530 - -
Subtotal 652,929 652,466 625,505 612,130 642,303
Operating
Misc. Contract Services 4500 860 16,740 10,093 15,176 21,835
HHW Program 4510 6,000 6,000 12,965 3,023 6,006
Telephone 4650 948 1,090 855 780 801
Equipment Rental 4660 4,000 4,000 3,521 3,496 2,418
Travel/Training 4770 944 950 830 75 327
Membership Dues 4780 150 140 138 136 133
Professional Publications 4790 100 100 97 - -
Office Supplies 4800 250 250 229 159 237
Medical Supplies 4810 - 100 - 91 -
Printing & Copying 4890 350 350 80 106 196
Postage 4900 50 50 49 11 30
Minor Equipment & Supplies 4910 8,950 12,953 12,723 9,733 11,132
Computer Equip. & Software 4920 - - - - 150
Chemicals 4930 56,640 80,500 25,378 39,848 59,594
Safety Equipment 4950 5,800 5,500 3,048 4,565 5,157
Vehicles-Autos/Trucks 5000 95,171 81,163 81,163 74,857 95,880
Vehicles-Motor Equipment 5010 81,516 60,771 60,771 58,444 58,782
Gas & Oil 5020 73,647 80,365 75,996 88,679 57,983
Equipment Maintenance 5030 2,000 2,000 849 1,095 1,700
Building Maintenance 5040 4,000 4,000 1,642 4,566 9,564
Land Maintenance 5050 23,300 23,300 23,300 11,944 18,854
Clothing, New 5070 2,700 3,000 1,380 1,500 3,007
Other Street Light Facilities 5100 10,000 10,000 6,634 535 5,468
Street Maintenance Materials 5110 183,000 164,400 164,391 134,416 125,955
Traffic Control Maintenance 5160 35,600 32,000 31,910 18,154 36,957
Landfill Expenses 5170 - - - - -
Tree Maintenance/Replacements 5180 10,000 10,000 10,000 - -
Electricity-Buildings 5890 1,860 2,100 1,860 1,970 1,992
Electricity-Street Lights 5910 185,992 161,490 169,084 159,559 148,267
Special Facility Lights 5920 2,500 1,500 714 884 1,380
Heating Fuel 5950 2,131 4,800 1,744 2,442 1,295
Subtotal 798,459 769,612 701,444 636,244 675,101
Capital
Facilities 7170 25,000 - 20,003 7,625 510
Vehicles 7200 64,000 120,100 133,803 11,043 245,555
Equipment 7210 116,120 56,844 73,101 46,200 43,941
Subtotal 205,120 176,944 226,907 64,868 290,006
Total Program Expenditures $1,656,508 $1,599,022 $1,553,856 $1,313,242 $1,607,410
Total Department Expenditures $1,817,863 $1,755,595 $1,710,165 $1,463,977 $1,758,160
CITY OF KIRKSVILLE 2013
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CODE ENFORCEMENT 1073 PROGRAM DESCRIPTION: Code Enforcement is responsible for ensuring quality construction practices in
the private sector through review of building plans, inspection of construction activity, enforcement of the City’s
zoning ordinances and coordination of rezoning changes. Condemnation and demolition of properties are the
responsibility of this department, as well as property maintenance inspections for the City, including addressing
weeds, trash, unlicensed vehicles and nuisance issues within the City limits. Code Enforcement also handles
rental housing and property complaints and is responsible for the management and enforcement of the sanitary
waste disposal ordinance, water and sewer connection inspections, flood plain management, subdivision platting
and subdivision plan reviews. The department coordinates with Engineering on stormwater management
planning and street cuts. The Director represents the City on the Kirksville Planning and Zoning Commission,
Board of Adjustment and Kirksville Historic Preservation Commission, in addition to being responsible for
maintenance of public buildings and updates and reports on the City’s Comprehensive Plan.
OBJECTIVES/GOALS
QUALITY OF LIFE
Continue inspections of new construction and remodeled construction as well as work toward abatement of
property maintenance issues for a cleaner city.
Continue to work with property owners to ensure compliance with all City codes.
Continue to maintain a tracking and monitoring system of all property maintenance codes cases between
Codes, Municipal Court and the City Prosecutor’s office.
Implement a Downtown Design Guidelines standard and ordinance.
Propose and implement a Landscaping ordinance for commercial businesses.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Continue to work with City staff to ensure the implementation and attainment of goals and objectives
outlined in the 2004 Comprehensive Plan.
Continue training of Code Enforcement staff.
SIGNIFICANT HIGHLIGHTS/CHANGES: Additional OSHA construction training courses may be held for
local contractors, depending on demand, to meet State requirements. Complete the Design Review process
implementing guidelines and ordinances where applicable. Work with the Schneider Electric Company on the
new Performance Contracting Project, to ensure that all work is completed and the city is able to realize the
savings benefits available with this program.
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KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013
Projected 2012
Actual 2011
Council Goal: Quality of Life Key Measure: Effectiveness Days to address a citizen complaint (goal=<10 days) <10 21 22 Nuisance code inspections * 4,311 4,151 Utility/building code inspections * 2,575 2,573 Cases filed through Municipal Court * 145 105 New structure permits * 57 28 All other permits * 703 636 Participants trained in the OSHA Construction Safety Seminar 20 26 68 Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Efficiency
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013
Projected 2012
Actual 2011
Days for review and approval of business license (goal=<7 days) <7 6 3 Key Measure: Workload Business licenses approved * 332 283 AUTHORIZED PERSONNEL Codes and Planning Director Senior Inspector
1 1
1 1
1 1
Inspector II 1 1 1 Inspector I 1 1 1 Administrative Assistant 1 1 1 Total 5 5 5
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
CODE ENFORCEMENT 1073
Personnel
Salaries, Regular 4000 196,943 186,034 186,603 181,460 175,227
Salaries, Temporary 4010 - - - 2,112 -
Social Security 4030 15,066 14,232 13,646 12,846 12,462
Insurance, Dental 4060 2,700 2,571 2,631 2,354 2,327
Insurance, Life 4070 413 397 391 379 419
Insurance, Retirement 4080 20,876 18,231 18,416 14,901 13,864
Insurance, Work Comp 4110 5,968 5,073 5,655 5,483 6,111
Insurance, Health 4130 36,402 39,855 36,402 33,964 31,462
Subtotal 278,368 266,393 263,744 253,499 241,872
Operating
Misc. Contract Services 4500 1,590 2,300 567 1,087 1,571
Community Training 4560 260 425 263 423 261
Telephone 4650 2,400 2,900 2,552 2,510 2,794
Expense Allowance 4760 2,400 2,400 2,400 2,400 2,400
Travel/Training 4770 3,450 3,550 3,200 762 3,068
Membership Dues 4780 160 235 285 170 223
Professional Publications 4790 265 265 206 280 320
Office Supplies 4800 550 600 482 143 347
Printing & Copying 4890 350 600 102 683 397
Postage 4900 1,300 1,300 1,300 1,282 1,060
Minor Equipment & Supplies 4910 200 265 108 177 117
Office Equipment 4940 100 480 68 231 101
Vehicles-Autos/Trucks 5000 1,705 1,945 1,945 1,787 1,929
Gas & Oil 5020 3,072 3,682 2,450 2,405 3,417
Clothing, New 5070 500 500 490 575 338
Subtotal 18,302 21,447 16,418 14,915 18,344
Capital
Vehicles 7200 - 22,500 21,546 - -
Subtotal - 22,500 21,546 - -
Total Program Expenditures $296,670 $310,340 $301,708 $268,414 $260,217
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ENGINEERING 1074 Public Works PROGRAM DESCRIPTION: Engineering provides technical engineering services to the City, including
research, field surveys, design, drafting, preparation of plans and specifications, construction inspection, contract
administration, review of subdivision plats and plans and maintains the base maps of the City and for the City’s
Geographic Information System (GIS) database. Engineering maintains the pavement inspection program and
maintenance management database providing recommendations for the Transportation Sales Tax (TST)
construction program. Design of projects containing unusual or special requirements are contracted out to
consulting engineering firms with this department providing technical review.
OBJECTIVES/GOALS
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Streamline project management and contract administration; improve project management procedures to
make project status more visible to management and Council.
Manage the Stormwater Drainage program of the Utility Fund.
Complete the final design and construction of the 2012 Stormwater projects.
PROTECT CITY-OWNED ASSETS
Review street and utility construction projects (five-year plans) after identifying and evaluating long and
short-range development plans by ATSU, TSU, DREAM/TIF, K-REDI and MoDOT.
Optimize the division of work between the Street Division, Utility Maintenance Division and contractors to
maximize infrastructure improvements with funds available.
SIGNIFICANT HIGHLIGHTS/CHANGES: The engineering division completed several projects in 2012: the
2011 Stormwater projects were completed in March 2012; the design, construction and documentation for the
Bear Creek 9 project was completed in October 2012; and sidewalks for the Safe Routes to School grant were
completed based on MoDOT and FHA guidelines in October 2012. Additional Safe Routes projects are
anticipated in 2013, pending grant award.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013
Projected 2012
Actual 2011
Council Goal: Fiscal Responsibility and Efficiency in
Government
Key Measure: Effectiveness Average contract price as % of engineer estimate 100% 100% 87% Projects designed in-house 4 5 2 Estimated construction cost of design in-house $775,000 $678,000 $767,000 Projects designed by consultants 2 3 1 Estimated construction cost of design by consultants $1.1mill $1.5mill $1.2mill Final construction cost as % of initial contract price 99% 100% 95% Council Goal: Protect City-Owned Assets Key Measure: Effectiveness % street system inventoried 30% 60% 55% % GIS database completed for City infrastructure 100% 90% 98% AUTHORIZED PERSONNEL City Engineer 1 1 1 Assistant to the City Engineer 0 0 1 Engineering Technician IV 1 1 0 Engineering Technician III 1 1 1 Engineering Technician II 1 1 1 Total 4 4 4
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
ENGINEERING 1074
Personnel
Salaries, Regular 4000 181,908 171,489 164,123 162,309 171,092
Salaries, Temporary 4010 4,672 12,160 4,672 8,847 15,121
Salaries, Overtime 4020 - 945 - 21 1,556
Social Security 4030 14,273 14,122 12,713 12,651 13,832
Charge-Out 4050 (112,000) (85,000) (85,000) (108,000) (160,743)
Insurance, Dental 4060 1,372 1,372 1,373 1,225 1,551
Insurance, Life 4070 380 369 367 322 408
Insurance, Retirement 4080 19,282 16,900 16,875 12,717 13,496
Insurance, Work Comp 4110 1,352 1,267 1,223 1,382 1,552
Insurance, Health 4130 21,256 21,256 21,257 18,267 22,819
Subtotal 132,496 154,880 137,603 109,740 80,685
Operating
Misc. Contract Services 4500 1,055 1,055 976 857 12,788
Testing 4580 1,000 1,000 1,000 600 915
Telephone 4650 2,340 2,040 2,413 1,908 1,874
Travel/Training 4770 4,284 5,184 3,000 4,107 1,233
Membership Dues 4780 367 562 357 543 232
Professional Publications 4790 145 145 165 - 61
Office Supplies 4800 525 525 396 462 542
Printing Supplies 4840 1,900 1,900 1,803 1,285 1,136
Printing & Copying 4890 265 265 265 275 141
Postage 4900 650 650 603 799 822
Minor Equipment & Supplies 4910 1,150 1,150 790 2,436 719
Computer Equip. & Software 4920 - - - - -
Vehicles-Autos/Trucks 5000 3,293 3,220 3,220 1,505 1,606
Gas & Oil 5020 2,023 2,267 1,867 2,204 1,746
Equipment Maintenance 5030 1,350 1,350 1,350 938 1,180
Clothing, New 5070 600 600 370 595 323
Subtotal 20,947 21,913 18,575 18,514 25,319
Capital
Vehicles 7200 21,250 - - - -
Equipment 7210 - - - - -
Subtotal 21,250 - - - -
Total Program Expenditures $174,693 $176,793 $156,178 $128,254 $106,004
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RECREATION ADMINISTRATION 1080 COMMUNITY SERVICES PROGRAM DESCRIPTION: Recreation Administration is responsible for direct management control over the
Aquatic Center, North Park operations, Rotary Park, Patryla Park, PC Mills Park, Brashear Park, Memorial Park,
Jaycee Park, Hazel Creek and Forest Lake usage and recreational programming. This division is also responsible
for planning, promoting and conducting sporting, arts, cultural activities and special events in the community.
Youth, adult and senior citizen interests are addressed by a year-round programming schedule.
OBJECTIVES/GOALS
QUALITY OF LIFE
Continue to provide community-wide recreational programs for all ages.
Continue to develop community partnerships for the provision of recreational and special event activities to
enhance local offerings. (Easter egg hunt, Halloween carnival, Santa letters, 4th of July, park programming
and special events)
Continue to explore and expand partnership opportunities with local organizations including service groups,
ATSU, TSU, YMCA, KBSA and the Kirksville R-III Schools.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Complete performance assessments timely.
PROTECT CITY-OWNED ASSETS
Identify future needs for each community park and update park master plans.
SIGNIFICANT HIGHLIGHTS/CHANGES: Partnerships with various groups, including ATSU, TSU, Rotary
Club, Kirksville Arts Association, KACHI, Missouri Department of Conservation, YMCA and Northeast
Missouri Health Council will be explored and/or established to provide special events. New playground
equipment will be installed at Jaycee Park to address MIRMA liability concerns. Staff will continue to focus and
promote the expanded use of the Rotary Park Amphitheatre. The grant from the Missouri Health Foundation will
be administered for the “Get Active Kirksville” project.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Key Measure: Effectiveness
Programs offered 20 20 62
# of Participants – Tennis 150 170 *
Cost per participant – Tennis $34 $34 *
# of Participants – Theatre Camp 20 24 *
Cost per participant – Theatre Camp $37 $37 *
# of Participants – Science Camp 10 14 *
Cost per participant – Science Camp $57 $58 *
Partnerships 15 15 *
Impressions/Informational displays 75,000/6 95,739/8 3810
Council Goal: Fiscal Responsibility and Efficiency in Government
Key Measure: Effectiveness
% of performance evaluations completed within 30 days of due date 100% 100% 100%
Council Goal: Protect City-Owned Assets
Key Measure: Effectiveness
Park master plans reviewed and updated 1 2 2
AUTHORIZED PERSONNEL
Recreation Specialist 1 1 1
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
RECREATION ADMINISTRATION 1080
Personnel
Salaries, Regular 4000 29,393 27,840 27,948 34,449 75,755
Salaries, Temporary 4010 7,000 7,415 7,000 6,196 5,766
Salaries, Overtime 4020 1,240 1,205 1,115 844 804
Social Security 4030 2,879 2,789 2,707 2,968 5,833
Insurance, Dental 4060 343 343 343 381 653
Insurance, Life 4070 64 62 66 78 179
Insurance, Retirement 4080 3,247 2,846 2,848 3,111 5,981
Insurance, Work Comp 4110 134 191 128 178 173
Insurance, Health 4130 5,314 5,314 6,200 5,535 9,037
Subtotal 49,614 48,005 48,355 53,739 104,183
Operating
Misc Contractual Services 4500 5,200 4,925 4,631 2,859 2,297
Public Information 4610 1,150 1,150 1,150 350 335
Telephone 4650 1,740 3,000 1,796 2,320 2,546
Refunds 4750 - 100 - 20 -
Travel/Training 4770 2,920 2,750 2,064 1,468 1,973
Membership Dues 4780 350 350 340 340 340
Office Supplies 4800 650 650 606 614 552
Computer Supplies 4850 - 25 - 10 32
Printing & Copying 4890 3,175 3,125 1,591 301 248
Postage 4900 900 900 900 734 849
Minor Equipment & Supplies 4910 15,701 150 133 109 159
Equipment Maintenance 5030 - - - - -
Clothing, New 5070 200 200 200 200 204
Program Supplies 6760 13,393 13,100 12,473 8,130 6,808
Youth Programs 6800 - - - - -
Subtotal 45,379 30,425 25,884 17,454 16,343
Total Program Expenditures $94,993 $78,430 $74,239 $71,192 $120,525
CITY OF KIRKSVILLE 2013
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AQUATIC CENTER 1088 COMMUNITY SERVICES
PROGRAM DESCRIPTION: The Aquatic Center consists of an indoor pool and an outdoor heated pool with a
slide and other fun features. This facility replaced an outdoor pool and was constructed from a ½-cent parks sales
tax that was in effect for 30 months. It opened on June 19, 1999 and filled a niche in the community with year-
round programming. The Aquatic Center is not able to sustain its operations through user fees and relies on a
subsidy allocated from the General Fund.
OBJECTIVES/GOALS
QUALITY OF LIFE Continue to explore partnerships and develop agreements with community organizations and agencies to
maximize programming of the facility.
Provide a safe swimming opportunity for Kirksville citizens and others.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Continue to explore ways to lower operational costs and increase revenues through marketing opportunities
and improved management.
Develop revenue projections for the Aquatic Center to ensure sustainability.
Provide necessary training for staff to achieve required certifications.
PROTECT CITY-OWNED ASSETS
Develop long-range plans and implement and monitor immediate needs for facility capital.
Determine costs of long-range plans and outline funding alternatives to support efforts.
SIGNIFICANT HIGHLIGHTS/CHANGES: Staff will host another Fun Meet with the ASA Aquadogs
increasing usage of outdoor pool. A cyclical maintenance plan for the facility will be determined to allow for
better budgeting and prepare for long-term maintenance needs.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Key Measure: Effectiveness
Partnerships 3 3 4
Red Cross audit rating (goal=Pass) Pass Pass Pass
# of hours programmed 45% 37.5% 51.95%
% of days available for outside pool usage 90% 92% 90.9%
Council Goal: Fiscal Responsibility and Efficiency in Government
Key Measure: Effectiveness
# of patrons 36,000 37,000 35,100
Cost per visit $9 $9 *
% increase in revenue 10% 10% 37%
# of participants – swimming lessons 250 250 303
Cost per participant – swimming lessons $9 $10 *
# of participants – Lifeguard training 20 32 15
Cost per participant – Lifeguard training $75 $74 *
# of Classes held – Red Cross Training 40 40 53
# of participants per class – Red Cross Training 2 2 *
Cost per participant – Red Cross Training $27 $27 *
Council Goal: Fiscal Responsibility and Efficiency in Government
Key Measure: Effectiveness
% of performance evaluations completed within 30 days of due date 100% 100% 100%
AUTHORIZED PERSONNEL
Recreation Specialist II 1 1 1
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
AQUATIC CENTER 1088
Personnel
Salaries, Regular 4000 35,047 33,197 33,327 33,525 33,363
Salaries, Temporary 4010 116,000 121,375 112,000 107,680 111,802
Salaries, Overtime 4020 1,498 - 955 1,151 1,005
Social Security 4030 11,670 11,825 10,963 10,398 11,050
Insurance, Dental 4060 472 343 343 327 327
Insurance, Life 4070 78 73 74 73 88
Insurance, Retirement 4080 3,874 3,253 3,361 2,961 2,674
Insurance, Unemployment 4100 - - - - 96
Insurance, Work Comp 4110 5,098 4,670 4,889 4,746 4,641
Insurance, Health 4130 7,440 7,440 7,440 6,643 4,669
Subtotal 181,176 182,176 173,352 167,503 169,714
Operating
Insurance, Casualty 4220 - - - 42,905 46,285
Misc. Contract Services 4500 675 1,200 835 1,212 1,030
Public Information 4610 - - - 230 222
Telephone 4650 420 1,200 452 1,054 1,125
Safety Programs 4720 400 400 332 60 112
Refunds 4750 - 150 - - 80
Travel/Training 4770 3,515 2,000 1,943 614 2,217
Office Supplies 4800 - - - 4 -
Medical Supplies 4810 100 100 76 90 91
Printing Supplies 4840 - - - - -
Recreation Supplies 4860 400 500 393 436 190
Postage 4900 - - - - -
Minor Equipment & Supplies 4910 3,500 3,000 2,916 1,964 2,488
Chemicals 4930 12,500 10,500 13,537 8,035 7,946
Safety Equipment 4950 1,000 1,500 1,074 2,372 885
Equipment Maintenance 5030 15,800 7,000 8,839 8,963 8,712
Building Maintenance 5040 - - - 3,819 6,253
Clothing, New 5070 2,500 2,500 2,043 2,109 2,482
Swimming Pool Maintenance 5080 4,000 4,000 4,000 3,780 4,386
Electricity-Buildings 5890 26,855 21,885 24,414 22,991 21,314
Heating Fuel 5950 21,678 21,675 22,304 18,709 18,338
Merchandise Resale 6130 12,200 12,800 11,915 12,084 13,090
Program Supplies 6760 700 700 623 486 618
Subtotal 106,243 91,110 95,696 131,916 137,864
Capital 1088
Facilities 7170 7,600 1,000 1,000 - 1,658
Equipment 7210 - 5,500 7,000 - 20,186
Subtotal 7,600 6,500 8,000 - 21,844
Total Program Expenditures 295,019$ 279,786$ 277,048$ 299,420$ 329,422$
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SPECIAL REVENUE FUNDS A special revenue fund is used to account for the proceeds of specific revenue sources that are
legally restricted to expenditure for specified purposes. Such a fund is established when a
statute, grant agreement or local ordinance requires that a specific segment of the tax levied or
grant funds collected be used exclusively for financing a particular function or activity. A
government unit may have many, one or none of this fund type.
The City of Kirksville has 13 special revenue funds. They are:
Community Development Block Grant
Walking and Cycling Trail Grant
Southeast Tax Increment Financing District (closed 2010)
Downtown Tax Increment Financing District
South Highway 63 Tax Increment Financing District (established 2010)
South Highway 63 Community Improvement District (established 2010)
E911 Central Dispatch
Forensic Laboratory (established 2009)
Public Transit
GIS Consortium
Community Partnership
Airport*
North Park*
These funds are presented in detail on the following pages.
*The Airport and North Park Funds were reclassified from proprietary-type to special revenue in
fiscal year 2003/2004 due to their inability to be self-supporting since the user charges for these
functions cannot be increased to a level high enough to cover expenditures. It is the Council's
intent to subsidize these activities since they cannot be found in the private sector.
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SPECIAL INTERGOVERNMENTAL REVENUE FUNDS The Special Intergovernmental Revenue Funds service State and Federal grant projects where
statutes, grant agreements or local ordinances require that a specific segment of the tax levied or
grant funds collected be used exclusively for financing a particular function or activity. The
Community Development Block Grant Fund is administered by Economic Development and the
Walking and Cycling Trail Grant Fund is overseen by Public Works and Community Services.
Community Development Block Grant Fund 15 PROGRAM DESCRIPTION: This Fund administers CDBG grants awarded from the Missouri Department of
Economic Development to enhance community infrastructure for economic development purposes. There are one
active grant projects: 1) a $300,000 grant awarded for BC-9 drainage improvements which will be closed in early
2013.
OBJECTIVES/GOALS
QUALITY OF LIFE
Work to eliminate sub-standard housing conditions as identified using low-interest loan funds.
Use loan repayment funds to provide low-interest loans to qualifying homeowners for housing renovations
including roofs, windows, siding, etc.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Identify community needs that are eligible for funding through the State’s CDBG program to reduce and/or
supplement City resources.
Community Development Block Grant 15 PROGRAM DESCRIPTION: This Fund administers CDBG grants awarded from the Missouri Department of
Economic Development to enhance community infrastructure for economic development purposes. There are two active
grant projects: 1) a two-year $100,000 grant for the employment of a downtown director on behalf of the Kirksville
Downtown Improvement Committee (KDIC) and 2) a $300,000 grant awarded for BC-9 drainage improvements which is
to be constructed in early 2012. Both of these grants will be closed out in 2012.
OBJECTIVES/GOALS ECONOMIC DEVELOPMENT
Work with the KDIC to ensure compliance with CDBG funding for the Executive Director.
QUALITY OF LIFE
Work to eliminate sub-standard housing conditions as identified using low-interest loan funds.
Use loan repayment funds to provide low-interest loans to qualifying homeowners for housing renovations including
roofs, windows, siding, etc.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Identify community needs that are eligible for funding through the State’s CDBG program to reduce and/or
supplement City resources.
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 15
Revenues 1500
State & Federal Grants 3300 300,000 314,211 325,245 51,417 78,414
Loan Repayments 3850 82 820 653 2,472 3,606
Transfers In 3950 - 25,000 - - -
Investment Earnings 3980 596 500 993 562 71
Miscellaneous 3990 - - - - -
Total Program Revenues 300,678 340,531 326,891 54,452 82,092
Expenditure Summary by Program
ECONOMIC DEVELOPMENT 1520
Loans 8520 - - - - 43,076
Subtotal - - - - 43,076
DOWNTOWN/DREAM 1550
Misc. Contract Services 4500 - 14,211 25,215 46,981 36,823
Subtotal - 14,211 25,215 46,981 36,823
HOUSING REHABILITATION 1560
Misc. Contract Services 4500 - - - 96 24
Demolition 8540 10,000 10,000 - - -
Housing Rehabilitation 8550 15,000 15,000 120 24 -
Subtotal 25,000 25,000 120 120 24
STORM WATER DRAINAGE 1570
Transfer Out 6530 300,000 300,000 300,000 - -
Subtotal 300,000 300,000 300,000 - -
Total Program Expenditures 325,000 339,211 325,335 47,101 79,923
Fund Balance, Beginning of Year 36,273 29,993 34,717 27,367 25,198
Fund Balance, End of Year $11,951 $31,313 $36,273 $34,717 $27,367
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SPECIAL INTERGOVERNMENTAL REVENUE FUNDS
Walking and Cycling Trail Grant Fund 16 PROGRAM DESCRIPTION: This Fund supports construction of walking and cycling trails in the Kirksville
community. Monies from various grant sources are enhanced with available funds transferred from the City’s
capital improvement programs to support the non-vehicular components of the City’s comprehensive
transportation plan.
OBJECTIVES/GOALS
QUALITY OF LIFE
Evaluate the existing hike/bike trail plans and develop a plan to implement.
Develop or improve the four venues for non-vehicular traffic: pedestrian sidewalks, multipurpose trails,
bicycle lanes on new and existing streets and bicycle routes under a “Share the Road” program.
PROTECT CITY-OWNED ASSETS
Develop a comprehensive transportation plan integrating the City’s street master plan, the five-year street
improvement plan, the master trail plan and a comprehensive sidewalk improvement plan.
SIGNIFICANT HIGHLIGHTS/CHANGES: The program for pedestrian and bicycle trails has been
revitalized. In 2012, the City applied for a grant under the Safe Routes to School program to construct and
improve walking routes along LaHarpe Street. Year 3 funding from the Missouri Foundation for Health for a
three-year program called “Get Active Kirksville” will commence in this year to construct bike lanes and bike
routes as part of a Complete Streets program.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Key Measure: Effectiveness
Lane-miles of bicycle lanes 6.5 6.5 2.4
Lane-miles of bicycle routes 4 Base *
% increase in patrons using multipurpose trails 10% 10% Base
Linear feet of compliant sidewalks constructed 5,920 5,920 6,487
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
WALKING AND CYCLING TRAIL GRANT FUND 16
Revenues 1600
State & Federal Grants 3300 436,550 162,514 124,516 113,785 209,085
Transfer In-CIST 3950 15,000 - - - 57,371
Investment Earnings 3980 495 160 824 219 1
Total Program Revenues 452,045 162,674 125,340 114,004 266,457
Expenditures 1610
Transfers Out 6530 - - 29,237 - -
Baltimore SW Connectivity 8750 - - - 5,616 261,456
Get Active Kirksville 8800 186,550 29,237 - 71,604 -
Safe Routes to School 8810 265,000 133,276 123,804 - -
Total Program Expenditures 451,550 162,513 153,041 77,220 261,456
Fund Balance, Beginning of Year 19,391 32,598 47,092 10,307 5,306
Fund Balance, End of Year $19,886 $32,759 $19,391 $47,092 $10,307
CITY OF KIRKSVILLE 2013
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SOUTHEAST TAX INCREMENT FINANCING DISTRICT FUND 20 PROGRAM DESCRIPTION: In 1987, the Southeast Quadrant Tax Increment Financing District was
created to spur economic development in that area through the capture/sharing of the growth in tax
receipts. A complex plan for development was prepared and is on file. In December 1997, the City
Council amended the TIF Redevelopment Plan to include a new sewer interceptor and other revisions.
Collection of property taxes for this district ended with year 2005. This Fund was closed in 2010 with the
completion of all projects per the plan.
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
SOUTHEAST TAX INCREMENT FINANCING DISTRICT FUND 20
Revenues 2000
Investment Earnings 3980 - - - - 194
Total Program Revenues - - - - 194
Expenditures 2010
Charge Out 4040 - - - - 46,343
Trail Construction 8730 - - - - 26,646
Total Program Expenditures - - - - 72,989
Fund Balance, Beginning of Year - - - - 72,795
Fund Balance, End of Year $0 $0 $0 $0 $0
CITY OF KIRKSVILLE 2013
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DOWNTOWN TAX INCREMENT FINANCING DISTRICT FUND 21 PROGRAM DESCRIPTION: A Tax Increment Finance Commission was established in August 1999 to
develop a Tax Increment Financing Plan for the Downtown Redevelopment Project. On December 13, 1999, this
Commission hosted a public hearing to obtain comments and input from the community. Based upon public
input, a few changes were made to the TIF Plan and the Commission unanimously recommended approval to the
City Council. The City Council adopted this Plan on December 27, 1999. The TIF Redevelopment Plan sets
forth improvements included in the original TIF plan. In Fall 2000, the TIF Plan was again amended to reduce the
boundary of the Downtown TIF. Major projects that have been funded by TIF monies include: 2006-the
Downtown Courthouse Revitalization Project
2006-repair and replacement of the downtown corners and ADA ramps
2008-downtown corners
2008-improvements to the Franklin streetscape
2008-design and engineering for the Jefferson Street project
2009-Marion and McPherson Street parking lot and sidewalk improvement project
2010-downtown/primary wayfinding
OBJECTIVES/GOALS
ECONOMIC DEVELOPMENT
Review property and sales taxes collected within the Tax Increment area to verify the receipt of funds, as
required, for the Tax Increment Allocation Fund.
Coordinate communications between the TIF Commission and Downtown Partners to make sure that goals
are consistent with the intent of the original TIF plan.
Provide an annual report to the taxing districts, property owners and business operators on the status of
projects and financial condition of the TIF.
Develop long-range plan to implement capital improvement projects, including coordination of activities
with adjacent property owners and financial tools available for long-term financing.
SIGNIFICANT HIGHLIGHTS/CHANGES: Projects for 2013 include funding the sidewalk construction for
the west side of Franklin Street from Patterson to Missouri Street.
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
DOWNTOWN TAX INCREMENT FINANCING DISTRICT FUND 21
Revenues 2100
Real Estate Taxes 3010 229,570 231,750 229,566 249,395 226,567
Sales Tax 3080 - - - - -
Economic Development Sales Tax 3090 49,163 63,095 46,367 60,892 59,717
State & Federal Grants 3300 415,000 - - - -
Refunds & Reimbursements 3900 - - - 7,500 13,495
Transfer In-CIST 3950 - - - - 30,904
Investment Earnings 3980 5,552 5,300 9,253 5,548 183
Miscellaneous 3990 122,000 - - - 1,500
Total Program Revenues 821,285 300,145 285,186 323,336 332,366
Expenditures 2110
Miscellaneous Contractual Services 4500 - 16,000 - 31,260 15,157
Legal Services 4530 25,000 25,000 34,981 900 10,515
Professional Publications 4790 - 140 140 - -
Transfers Out 6530 - - 5,805 - -
Economic Dev Sales Tax T/O 6540 - 63,095 34,084 60,892 59,717
Infrastructure 7160 1,413,248 450,000 82,217 13,544 26,254
Total Program Expenditures 1,438,248 554,235 157,227 106,597 111,643
Fund Balance, Beginning of Year 618,521 426,182 490,562 273,824 53,101
Fund Balance, End of Year $1,558 $172,092 $618,521 $490,562 $273,824
CITY OF KIRKSVILLE 2013
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SOUTH HIGHWAY 63 CORRIDOR IMPROVEMENT PLAN FUNDS 22, 23 PROGRAM DESCRIPTION: A South Highway 63 Corridor Improvement Plan was established in May of
2009 to redevelop an area which is located on the southern edge of the City. On April 30, 2009, the TIF
Commission hosted a public hearing to obtain comments and input from the community. After hearing no
objections, the Commission unanimously recommended approval to the City Council, who adopted this plan on
May 18, 2009. Two Funds were established under this TIF plan 1) a South Highway 63 Tax Increment
Financing District to capture and collect property and sales taxes in the District to fund improvements to the
privately-owned retail shopping center and 2) a South Highway 63 Community Improvement District to capture a
1-cent sales tax on sales within the District to fund improvements of public infrastructure adjoining the property
on the east.
OBJECTIVES/GOALS
ECONOMIC DEVELOPMENT
Review property and sales tax collected within the Tax Increment area to verify the receipt of funds, as
required, for the Tax Increment Financing Fund.
Provide an annual report to the taxing districts, property owners and business operators on the status of
projects and financial condition of the TIF.
Develop a long-range plan to implement capital improvement projects, including coordination of activities
with adjacent property owners and financial tools available for long-term financing.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Evaluate financing vehicles to ensure public infrastructure projects completed which minimize cost to the
City.
SIGNIFICANT HIGHLIGHTS/CHANGES: The CID is working with the South Highway 63 TIF to compile a
comprehensive funding package to complete private improvements. The City secured a loan through MoDOT for
public improvements along Baltimore and this Cost Share project was completed in 2012.
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
SOUTH HIGHWAY 63 TAX INCREMENT FINANCING DISTRICT FUND 22
Revenues 2200
Real Estate Taxes 3010 - - - - -
Sales Taxes 3080 51,000 15,000 53,000 69,346 -
Economic Dev Sales Tax 3090 - - - 3,932 -
Bond Proceeds 3630 - - - - -
Investment Earnings 3980 - - 1,259 6 -
Transfers In 3950 - - 100,000 - -
Total Program Revenues 51,000 15,000 154,259 73,283 -
Expenditures 2210
Miscellaneous Contractual Services 4500 - - - - -
Legal Services 4530 2,000 2,000 12,000 913 2,047
Transfers Out 6530 50,254 - 5,000 - -
TIF Bonds Debt Service 6630 - - - - -
Infrastructure 7160 204,000 - - - -
Total Program Expenditures 256,254 2,000 17,000 913 2,047
Fund Balance, Beginning of Year 207,582 4,194 70,323 (2,047) -
Fund Balance, End of Year $2,328 $17,194 $207,582 $70,323 ($2,047)
SOUTH HIGHWAY 63 COMMUNITY IMPROVEMENT DISTRICT FUND 23
Revenues 2300
Sales Taxes 3080 45,000 93,600 47,000 34,316 18,677
Loan Proceeds 3630 - - - - -
IDA Bonds 3631 - - - - -
Refunds & Reimbursements 3900 - - - 1,773 -
Investment Earnings 3980 670 - 1,117 775 5
Total Program Revenues 45,670 93,600 48,117 36,864 18,681
Expenditures 2310
Insurance 4220 1,500 1,500 1,449 1,449 -
Miscellaneous Contractual Services 4500 7,065 25,500 1,979 3,206 16,337
Legal Services 4530 1,000 1,000 - 253 -
Public Information 4610 - - - - 405
Infrastructure 7160 15,000 35,000 - - -
Loans 8520 33,145 33,145 33,145 - -
Total Program Expenditures 57,710 96,145 36,573 4,908 16,742
Fund Balance, Beginning of Year 45,439 104,278 33,895 1,940 -
Fund Balance, End of Year $33,399 $101,733 $45,439 $33,895 $1,940
CITY OF KIRKSVILLE 2013
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E911 CENTRAL DISPATCH FUND 25 PROGRAM DESCRIPTION: This Fund was established to account for revenues and expenditures related to
the provision of centralized dispatch services for the City of Kirksville, Truman State University, Adair County
Ambulance District and the Adair County Sheriff. Operations of the centralized dispatch center are funded by
contractual fees paid by each of these entities along with an E911 telephone tax on out-of-city residents. The fund
is overseen by the Joint Services Board, which is comprised of representation from each of the paying entities.
OBJECTIVES/GOALS
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Provide a quarterly update of budget status to the participating entities.
Implement a plan for capital replacement.
Determine feasibility of alternative funding source through a special sales tax.
Implement National Incident Management System (NIMS).
Implement LEPC (Local Emergency Planning Committee) multi-jurisdictional communication plan.
SIGNIFICANT HIGHLIGHTS/CHANGES: Alternative funding sources will be explored which are necessary
to maintain operations and provide for capital replacement. The aspect of a voter-approved emergency services
sales tax is especially attractive with the E911 Central Dispatch being operated as an independent entity. Long-
range capital planning is needed to determine funding allocation.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
AUTHORIZED PERSONNEL
E911 Communications Director 1 1 1
Communications Operator II 1 1 1
Communications Operator I 9 9 9
Total 11 11 11
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
E911 CENTRAL DISPATCH FUND 25
Revenues 2500
Telephone E-911 Tax 3110 50,000 55,000 50,316 75,374 57,314
Contractual Fees 3350 481,908 454,630 454,629 454,630 454,630
Investment Earnings 3980 1,440 1,040 1,893 2,384 331
Miscellaneous 3990 - - - 348 180
Total Program Revenues 533,348 510,670 506,838 532,735 512,455
Expenditures 2510
Personnel
Salaries, Regular 4000 286,436 276,123 267,749 260,333 248,539
Salaries, Temporary 4010 29,236 29,236 29,129 17,107 20,605
Salaries, Overtime 4020 10,218 12,600 12,199 17,158 14,176
Social Security 4030 24,931 24,324 23,009 22,282 21,573
Insurance, Dental 4060 3,687 3,816 3,584 3,450 3,156
Insurance, Life 4070 604 586 543 558 591
Insurance, Retirement 4080 31,445 28,295 27,007 23,677 19,459
Insurance, Unemp Comp 4100 - 1,500 - - -
Insurance, Work Comp 4110 706 675 670 655 730
Insurance, Health 4130 53,406 49,952 49,865 42,287 37,279
Subtotal 440,669 427,107 413,755 387,506 366,108
Operating
Misc. Contract Services 4500 16,137 13,000 15,730 15,276 15,017
Telephone 4650 48,930 53,002 51,826 59,347 56,574
Lease/Lease Purchase-Phone System 4670 20,184 20,184 20,182 21,887 15,001
Lease/Lease Purchase-CAD System 4671 15,400 17,500 13,863 10,293 -
Training 4770 5,410 4,100 4,299 2,268 3,651
Membership Dues 4780 200 175 167 167 92
Professional Publications 4790 - 440 165 291 325
Office Supplies 4800 1,630 1,000 913 775 362
Computer Supplies 4850 - 400 200 92 14
Printing and Copying 4890 1,000 1,000 955 1,489 1,227
Postage 4900 175 225 125 45 54
Minor Equipment & Supplies 4910 300 500 469 - 4
Computer Equipment & Software 4920 1,700 1,700 2,191 6,350 7,056
Radio Equipment & Maintenance 4980 6,000 7,336 7,405 6,664 6,339
Equipment Maintenance 5030 11,939 14,146 13,622 10,791 7,792
Electricity-Building 5890 878 810 798 969 557
Subtotal 129,883 135,518 132,910 136,704 114,065
Total Program Expenditures 570,552 562,625 546,665 524,211 480,173
Fund Balance, Beginning of Year 37,904 52,995 77,731 69,206 36,924
Fund Balance, End of Year $699 $1,040 $37,904 $77,731 $69,206
CITY OF KIRKSVILLE 2013
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PUBLIC TRANSIT FUND 26 PROGRAM DESCRIPTION: Kirk-Tran was started in December 2001 with a grant from the Missouri
Planning Council for Developmental Disabilities. The grant funded a portion of the cost of taxi vouchers
and extended OATS bus service inside the city limits of Kirksville. Additional funding was secured from
the City of Kirksville through an allocation of the ½-cent transportation sales tax in addition to annual
contributions from the Kirksville Regional Center and SB40 Board. Kirk-Tran became a 501(c)(3) entity
in 2010 in order to qualify as a United Way Agency Partner and secure another source of funding. This
Fund was closed as of June 30, 2010 but City support has been approved through 2015 as a result of the
voter approved Transportation Sales Tax.
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
PUBLIC TRANSIT FUND 26
Revenues 2600
Contractual Fees 3350 - - - - 4,000
Fares 3890 - - - - 11,077
Contributions 3910 - - - - 20,700
Transfers In 3950 - - - - 11,742
Investment Earnings 3980 - - - - 18
Miscellaneous 3990 - - - - 1,625
Total Program Revenues - - - - 49,162
Expenditures 2610
Misc. Contractual Services 4500 - - - - 31,628
Public Information 4600 - - - - 828
Commission/Comm Support 4690 - - - - 47,886
Printing and Copying 4890 - - - - 316
Postage 4900 - - - - 81
Total Program Expenditures - - - - 80,739
Fund Balance, Beginning of Year - - - - 31,577
Fund Balance, End of Year $0 $0 $0 $0 $0
CITY OF KIRKSVILLE 2013
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GIS CONSORTIUM FUND 27 PROGRAM DESCRIPTION: In 2003, the City of Kirksville, County of Adair and the Adair County
Public Water Supply District entered into an agreement to establish a Consortium for the purpose of
implementing, operating and maintaining a GIS program for the mutual benefit of each partner. The
Consortium was established as a separate legal entity and a GIS Coordinator was hired. A Board of
Directors was established which included two members from each of its partners. This partnership
allowed each of these entities to obtain Geographic Information System (GIS) support not possible
otherwise due to limited resources. This Fund was closed due to the Consortium having dissolved as of
June 30, 2010. The City enveloped its share of the GIS program into the Engineering Department.
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
GIS CONSORTIUM FUND 27
Revenues 2700
Contractual Fees 3350 - - - - 47,287
Total Program Revenues - - - - 47,287
Expenditures 2710
Salaries, Regular 4000 - - - - 21,843
Salaries, Temporary 4010 - - - - 3,328
Social Security 4030 - - - - 1,926
Insurance, Dental 4060 - - - - 163
Insurance, Life 4070 - - - - 54
Insurance, Retirement 4080 - - - - 1,704
Insurance, Work Comp 4110 - - - - 379
Insurance, Health 4130 - - - - 2,259
Total Program Expenditures - - - - 31,656
Fund Balance, Beginning of Year - - - - (15,631)
Fund Balance, End of Year $0 $0 $0 $0 $0
CITY OF KIRKSVILLE 2013
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COMMUNITY PARTNERSHIP FUND 28 COMMUNITY SERVICES PROGRAM DESCRIPTION: This Fund serves as a conduit to account for joint projects with community groups. All monies in this Fund are obtained from fees, donations or grants. Available funds can be used for program supplies, seed money for grants or held in trust for special projects or other similar activities. The last project accomplished was the collection of monies for the construction of a skateboard park in 2008.
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
COMMUNITY PARTNERSHIP FUND 28
Revenues 2800
Activities Fees 3330 - 500 - 343 -
Investment Earnings 3980 20 30 33 28 4
Total Program Revenues 20 530 33 371 4
Expenditures 2810
Transfer Out-CIST 6530 - - - - -
Program Supplies 6760 - - - - -
Total Program Expenditures - - - - -
Fund Balance, Beginning of Year 1,623 1,552 1,590 1,219 1,215
Fund Balance, End of Year $1,643 $2,082 $1,623 $1,590 $1,219
CITY OF KIRKSVILLE 2013
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AIRPORT FUND 87 ADMINISTRATION PROGRAM DESCRIPTION: The Kirksville Regional Airport is a municipal operation that provides facilities
and services for corporate America, as well as local business flyers, transient pilots, corporate pilots and
commuter passengers. At the threshold to Kirksville, the Airport directly provides services to not only crew and
aircraft owners, but to business and pleasure travelers, i.e., aircraft refueling, tie-downs and hangar services for
pilots. Airport staff assists customers with transportation for business interests to and from Kirksville and in
providing hospitality services. Last year the Airport saw continued growth in the commuter service side of
aviation within increased ridership on Cape Air. On the general aviation side, things continue to remain stagnate
with high fuel prices and a decline in t-hangar rental. The Airport, through on-site tenants, indirectly provides
aircraft maintenance, air charter service, pilot instruction and air commuter services. The Airport, to the greatest
extent possible, pays for its operational expenses from revenue generated from fuel sales, concessions, hangar
rentals and agricultural leases, however it still relies on support from the City of Kirksville’s General Fund,
$50,000 capital allocation from the CIST Fund, and 3% of Transportation Sales Tax.
OBJECTIVES/GOALS
ECONOMIC DEVELOPMENT
Continue to work with K-REDI to market the Airport’s amenities to both existing and potential
business/industry
Identify businesses ideal for location at the Airport and work to recruit these businesses
QUALITY OF LIFE
Work with the Kirksville Airport Association to determine future scheduling of the Kirksville Regional Air
Festival
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Work with Cape Air to continue commuter service maintaining current levels which have surpassed
prescribed USDOT standards
Maintain full compliance with the FAA for the facility’s Part 139 compliance resulting in three or fewer
discrepancies at the annual FAA inspection
Continue a user-friendly base, offering competitive fuel prices for general aviation and fill hangar vacancies
Develop revenue projections for the Airport Fund to ensure sustainability
Continue to work with State and Federal partners on shared goals and agendas
Complete employee performance evaluations within thirty days of anniversary date
PROTECT CITY-OWNED ASSETS
Continue to work with MoDOT on completion of improvement projects in accordance with the Airport
Layout Plan to ensure compliance with both State and Federal regulations and evaluate priorities
Develop long-range plans and implement and monitor immediate needs for Airport capital, including the
evaluation of LED taxiway and runway edge lighting, and installation of a new fuel farm
Determine costs of long-range plans and outline funding alternatives to support efforts
SIGNIFICANT HIGHLIGHTS/CHANGES: Ridership requirements for essential air service were exceeded
resulting in a four year contract with Cape Air starting October 15, 2012. Additional commuter enhancements
were added at Lambert including a location in the new C concourse and direct shuttle service to the East terminal.
Effective in October, the Airport will start collecting a $40 per landing fee from Cape Air and a $25 per month tie
down fee for all patrons. Jviation Inc, was hired by the City in 2012 to serve as the Airport engineering firm.
$967,016 is included in the budget to complete airport improvements with 90% of the funds provided through
grants.
CITY OF KIRKSVILLE 2013
181
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013
Projected 2012
Actual 2011
Council Goal: Quality of Life Key Measure: Effectiveness Attendance at Kirksville Regional Air Festival 5,000 4,000 4,000 Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Effectiveness Hangar occupancy 75% 75% 70% Gallons sold-Jet A fuel 34,588 40,130 38,298 Gallons sold-Av Gas fuel 111,288 97,377 119,645 Commuter passengers served 11,000 10,828 9967 Subsidy per commute passenger $125 $125 $140.46 % of performance evaluations completed within 30 days of due date 100% 75% 66% FAA inspection discrepancies (goal=<3) 3 0 3 AUTHORIZED PERSONNEL Airport Director 1 1 1 Airport Operator 3 3 3
Total 4 4 4
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
AIRPORT FUND 87
Revenues 8700
Intergovernmental
State & Federal Grants 3300 939,550 557,134 93,087 77,400 395,683
Subtotal 939,550 557,134 93,087 77,400 395,683
Charges for Services
Concessions 3320 350 - 350 - 71
Contractual Fees 3350 43,700 - 8,348 - -
Terminal Rent 3510 12,720 12,720 12,720 12,720 13,080
Tie Down Fees 3520 1,000 - - - -
Hangar Rentals 3530 32,250 36,000 34,735 35,104 35,328
KREDI Hangar Rental Fees 3540 1,000 - 413 - -
Subtotal 91,020 48,720 56,566 47,824 48,479
Sales Income
100 Octane Fuel Sales 3560 667,728 593,000 450,186 582,530 447,189
Jet-A Fuel Sales 3570 136,900 146,000 149,573 161,199 169,908
Aviation Oil Sales 3580 1,500 1,500 1,500 1,051 1,031
Subtotal 806,128 740,500 601,259 744,780 618,127
Other Income
Refunds and Reimbursements 3900 - - 1,226 1,108 2,598
Sale of Property 3940 - - - - 2,900
Transfers In 3950 211,189 196,855 171,004 193,947 86,330
Farm Income 3970 15,875 16,526 16,446 16,527 16,131
Miscellaneous 3990 2,000 7,000 2,000 2,842 3,348
Subtotal 229,064 220,381 190,676 214,424 111,307
Total Program Revenues 2,065,762 1,566,735 941,588 1,084,429 1,173,597
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
Expenditures 8750
Personnel
Salaries, Regular 4000 135,005 124,630 115,494 118,265 116,506
Salaries, Overtime 4020 5,413 5,755 5,382 8,309 8,076
Social Security 4030 10,742 9,974 8,788 9,208 9,071
Insurance, Dental 4060 2,100 1,758 1,851 1,648 1,675
Insurance, Life 4070 289 267 262 255 287
Insurance, Retirement 4080 14,884 12,778 11,717 11,078 9,739
Insurance, Work Comp 4110 3,767 2,830 3,243 2,812 2,813
Insurance, Health 4130 32,416 25,508 27,850 22,379 21,690
Subtotal 204,616 183,500 174,587 173,955 169,858
Operating
Insurance, Casualty 4220 2,498 2,200 2,150 2,195 2,429
Insurance Claims 4225 1,000 - - - -
Misc. Contract Services 4500 - 5,000 250 122 2,298
Public Information 4610 - 25,634 4,255 75,432 23,964
Telephone 4650 2,292 2,000 2,391 2,195 2,389
Equipment Rental 4660 - 500 - - -
Lease/Lease Purchase 4670 35,638 35,638 35,638 35,638 35,638
Credit Card Expense 4730 5,500 5,500 4,930 6,993 6,302
Expense Allowance 4760 - - - - -
Travel/Training 4770 5,350 6,500 5,350 5,011 6,491
Office Supplies 4800 500 500 403 264 433
Computer Supplies 4850 500 750 400 162 -
Printing & Copying 4890 250 500 200 222 92
Postage 4900 300 300 274 281 201
Minor Equipment & Supplies 4910 3,500 3,000 1,985 634 1,885
Chemicals 4930 1,500 2,500 2,376 79 1,756
Safety Equipment 4950 - 2,037 - 100 -
Minor Fire Equipment 4960 1,110 500 500 - 127
Radio Equipment/Maintenance 4980 - 200 - 96 996
Vehicles-Autos/Trucks 5000 27,874 17,325 17,325 12,859 11,751
Vehicles-Motor Equipment 5010 12,516 10,050 10,050 8,998 7,901
Gas & Oil 5020 10,588 10,655 12,496 9,020 8,732
Equipment Maintenance 5030 2,700 3,000 3,170 9,715 2,223
Building Maintenance 5040 - 2,500 215 1,681 1,105
Land Maintenance 5050 1,500 2,500 1,972 6,252 3,066
Clothing, New 5070 250 1,500 1,545 1,260 1,409
Electricity-Buildings 5890 19,356 17,385 17,596 16,803 14,281
Rural Water 5940 545 500 519 497 479
Heating Fuel 5950 4,334 4,665 4,128 5,348 4,812
Subtotal 139,601 163,339 130,118 201,857 140,759
Cost of Goods Sold
100 Octane Fuel 6100 584,262 500,000 391,466 524,041 396,045
Jet-A Fuel 6110 113,627 85,000 124,644 129,680 130,707
Aviation Oil 6120 1,250 2,500 - 1,153 848
Merchandise for Resale 6130 500 1,250 677 1,116 1,085
Subtotal 699,639 588,750 516,787 655,990 528,685
Capital
Infrastructure 7160 878,040 515,000 10,650 66,058 72,595
Facilities 7170 - - - - 2,045
Engineering 7180 87,176 - 36,106 30,079 33,203
Equipment 7210 1,800 - 1,799 - -
Vehicles 7200 - 73,500 - 4,650 15,107
Subtotal 967,016 588,500 48,555 100,787 122,950
Total Program Expenditures 2,010,872 1,524,089 870,047 1,132,590 962,252
Fund Balance, Beginning of Year (709,716) (716,201) (781,257) (733,096) (944,441)
Fund Balance, End of Year ($654,826) ($673,555) ($709,716) ($781,257) ($733,096)
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NORTH PARK FUND 89 COMMUNITY SERVICES
PROGRAM DESCRIPTION: The North Park Complex is a 69-acre facility with eight ball fields, playground,
shelter house and a skate park. The baseball field and two softball fields are equipped with lights. The facility is
used by the Kirksville R-III softball and baseball programs, the Kirksville Baseball and Softball Association
(KBSA), Kirksville Parks and Recreation Adult Softball program, the Truman State University intramural
program, A.T. Still University and citizens of the community.
OBJECTIVES/GOALS
QUALITY OF LIFE Continue to explore partnerships and develop agreements with community organizations and agencies to
maximize programming of the Complex.
Provide a family-friendly recreational alternative for Kirksville citizens and others.
Provide staff and equipment support to special events at the Complex that are of interest to the general
public and fit with the purpose of the Complex.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Continue to explore ways to lower operational costs and increase revenues through marketing opportunities
and improved management.
Develop revenue projections for North Park to ensure sustainability.
PROTECT CITY-OWNED ASSETS
Develop long-range plans and implement and monitor immediate needs for facility capital.
Determine costs of long-range plans and outline funding alternatives to support efforts.
SIGNIFICANT HIGHLIGHTS/CHANGES: The complex received extensive damage during a storm on June
27, 2011 and repairs were completed in 2012. KBSA numbers were up slightly but the number of games played
increased drastically in 2012. User fees will need to be increased in 2013 to cover projected expenses.
Evaluation is currently being done to determine what level user fees need to be set at to cover costs.
KEY PERFORMANCE MEASURES/SERVICE
INDICATORS
Budget
2013
Projected
2012
Actual
2011
Council Goal: Quality of Life
Key Measure: Effectiveness
Partnerships 3 4 2
% of days available for usage 90% 94.6% 87.9%
Council Goal: Fiscal Responsibility and Efficiency in
Government
Key Measure: Effectiveness
% increase in revenue 10% 12% 12%
% increase in cost of operations (4%) (7.7%) 11.9%
# of participants – Adult Softball 500 490 *
Cost per participant – Adult Softball $23 $23 *
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
NORTH PARK FUND 89
Revenues 8900
Charges for Services
Concessions 3320 28,500 28,500 29,320 26,872 19,397
Activities Fees 3330 43,000 40,000 39,905 47,013 40,740
Contractual Fees 3350 9,500 9,500 9,500 3,500 4,000
Subtotal 81,000 78,000 78,725 77,385 64,137
Other Income
Sale of Property 3940 - - - - -
Transfer In 3950 97,181 17,000 81,183 17,000 40,000
Refunds & Reimbursements 3900 - 11,550 - 37,992 -
Miscellaneous 3990 200 200 210 4,417 1,475
Subtotal 97,381 28,750 81,393 59,409 41,475
Total Program Revenues 178,381 106,750 160,118 136,794 105,612
Expenditures 8910
Personnel
Salaries, Temporary 4010 26,385 26,835 22,627 21,593 27,443
Salaries, Overtime 4020 1,350 1,500 882 906 827
Social Security 4030 2,122 2,168 1,798 1,721 2,163
Insurance, Work Comp 4110 933 945 791 873 1,186
Subtotal 30,790 31,448 26,098 25,092 31,618
Operating
Misc. Contract Services 4500 19,000 19,000 18,448 18,378 17,693
Public Information 4610 - - - - 50
Refunds 4750 - 100 - - 30
Travel/Training 4770 100 100 - 45 323
Office Supplies 4800 - - - 4 -
Minor Equipment & Supplies 4910 750 750 731 559 956
Chemicals 4930 400 500 240 312 110
Vehicles-Auto/Trucks 5000 2,165 2,890 2,890 1,962 4,187
Vehicles-Motor Equipment 5010 6,411 6,054 6,054 4,018 5,426
Gas & Oil 5020 2,092 2,128 1,430 1,872 1,343
Equipment Maintenance 5030 200 200 200 2,987 26
Building Maintenance 5040 2,500 - 2,738 1,116 721
Land Maintenance 5050 8,000 1,000 247 189 620
Clothing, New 5070 200 200 173 138 171
Electricity-Field Lighting 5880 2,703 2,505 2,457 2,262 2,198
Electricity-Buildings 5890 1,672 1,500 1,520 1,342 1,291
Merchandise for Resale 6130 16,000 15,000 16,330 14,698 12,031
Program Supplies 6770 4,000 5,000 3,449 5,590 4,080
Subtotal 66,193 56,927 56,907 55,473 51,256
Capital
Facilities 7170 - 18,050 11,617 10,166 10,262
Vehicles 7200 13,500 - - - -
Equipment 7210 - - - 35,106 12,102
Subtotal 13,500 18,050 11,617 45,272 22,364
Total Program Expenditures 110,483 106,425 94,622 125,837 105,238
Fund Balance, Beginning of Year (67,714) (142,910) (133,210) (144,167) (144,540)
Fund Balance, End of Year $184 ($142,585) ($67,714) ($133,210) ($144,167)
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CAPITAL PROJECT FUNDS A capital project fund is established to account for governmental-type financial resources
designated to be used for the acquisition or construction of major capital facilities or projects,
excluding minor acquisitions financed from regular operating funds.
The City of Kirksville has four capital project funds:
Capital Improvements Sales Tax
Transportation Sales Tax
Industrial Park
Highway 63 Alternate Route
These Funds are presented in detail on the following pages.
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CAPITAL IMPROVEMENTS SALES TAX FUND 31 COUNCIL
PROGRAM DESCRIPTION: The ¼-cent capital improvement sales tax was first approved by Kirksville
voters in October 1992 for a five-year period. Five-year extensions were approved in April 1996 and again in
April 2002. The tax was last renewed in April 2007 for an indefinite period. A comprehensive funding plan was
presented to voters which allocated the annual collections of the ¼-cent sales tax for specific capital needs.
Capital funded includes fire apparatus and equipment; capital equipment for General Fund operations; Airport
capital; parks and recreation capital; storm drainage improvements; building and miscellaneous capital; sidewalk
replacement; housing rehabilitation and demolition; and business improvement loans. Each category is allocated
a specific amount of funds. Remaining funds are carried over and used for projects as identified by the City
Council.
OBJECTIVES/GOALS
ECONOMIC DEVELOPMENT
Support a low-interest loan program to provide funds to business owners for capital improvements to their
business realty
QUALITY OF LIFE Provide limited funding support for enforcement of City sidewalk and property maintenance codes
Work to eliminate sub-standard housing conditions as identified using low-interest loan funds
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Ensure cost-benefit analysis for new projects or programs prior to commitment of CIST funds
Develop long-range revenue projections for CIST to ensure adequacy of revenues for anticipated needs
Continue tracking of expenditures from sales tax revenues to ensure proceeds are used for the purposes
outlined to the citizens of Kirksville
Monitor monthly sales tax collections to ensure adequacy of current year funding
PROTECT CITY-OWNED ASSETS
Continue to develop long-range plans for each funding area of CIST allocation plan
SIGNIFICANT HIGHLIGHTS/CHANGES: Lease-purchase payments are included for both the fire pumper
truck and radio equipment purchased in 2011 in accordance with the CIST allocation plan in addition to ongoing
General Fund capital needs, recreational and storm drainage projects, community needs for housing rehabilitation
and demolition, sidewalk replacement and business improvement loans. Allocations from the fund balance will
pay for the following: debt service on the computer lease purchase; 3010 Industrial Building property insurance;
one outdoor warning siren; HVAC and roof replacements for city hall; General Fund capital expenditures and the
City match to the Safe Routes to School project. The ¼-cent sales tax proceeds will fund the majority of
expenditures while the lease of the 3010 Industrial Building will enable the City to pay the debt service on the
computer infrastructure replacement and related upgrades.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013
Projected 2012
Actual 2011
Council Goal: Economic Development Key Measure: Effectiveness Low-interest business loan recipients 0 0 0 % of business improvement loan funding allocation 0% 0% 0% Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Effectiveness % of sales tax proceeds coverage of expenditures and transfers 81% 69% 87% % increase in sales tax revenue over prior year .5% 1.5% 2% % increase in capital needs 120% (69%) 150%
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
CAPITAL IMPROVEMENTS SALES TAX FUND 31
Revenues 3100
State & Federal Grants 3300 35,000 58,850 70,000 - 7,500
Loan Proceeds 3630 - - - 720,888 -
Capital Improvement Sales Tax 3690 621,790 630,955 618,696 609,335 597,173
Refunds & Reimbursements 3900 - - - - 39,698
Transfer In 3950 - - 5,805 - -
Lease Payments 3970 125,472 114,000 126,429 114,000 114,000
Investment Earnings 3980 5,425 7,800 9,041 8,441 2,302
Miscellaneous 3990 6,000 - 60,555 - -
Total Program Revenues 793,687 811,605 890,526 1,452,665 760,674
Expenditures 3120
Lease/Lease Purchase 4670 99,859 99,860 99,870 116,739 -
Radio Replacement 4671 52,485 52,490 51,407 60,050 -
Transfer Out 6530 594,266 705,672 562,327 521,974 702,924
Infrastructure 7160 74,029 - - - -
Facilities 7170 48,500 - - 5,805 49,873
Equipment 7210 - 90,000 35,000 720,888 -
Sidewalk Replacement 7250 25,000 25,000 25,000 14,656 25,000
Park Improvements 7550 46,000 136,690 95,687 107,281 93,257
Storm Drainage 7570 - - - - -
Total Program Expenditures 940,139 1,109,712 869,291 1,547,393 871,054
Fund Balance, Beginning of Year 154,932 634,133 133,696 228,424 338,805
Fund Balance, End of Year $8,480 $336,026 $154,932 $133,696 $228,424
CITY OF KIRKSVILLE 2013
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TRANSPORTATION SALES TAX FUND 32 PUBLIC WORKS
PROGRAM DESCRIPTION: The ½-cent sales tax was first approved in November 1987 and renewed in
November 2004, extending the tax until December 31, 2015. The proceeds from this tax are to fund the repair,
reconstruction and construction of streets within the City, including stormwater drainage. Up to 5% of the sales
tax proceeds can be used to fund other transportation needs, i.e., Airport and Kirk-Tran.
OBJECTIVES/GOALS
QUALITY OF LIFE
Construct or replace approximately 6,500 linear feet of curb and gutter to improve stormwater drainage,
enhance safety and widen the affected streets.
Encourage community groups and citizens to adopt City streets for beautification and assist in identifying
potential needs.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Ensure cost-benefit analysis for new projects or programs prior to commitment of TST funds.
Develop long-range revenue projections for TST to ensure adequacy of revenues for anticipated needs.
Continue tracking of expenditures from sales tax revenues to ensure proceeds are used in accordance
with the five-year street plan.
Monitor monthly sales tax collections to ensure adequacy of current year funding.
Award contract for street improvement program no later than May 2013.
Implement a Complete Streets program by evaluating the comprehensive needs for the street, sidewalk,
bicycle path or route, walking/hiking trails and storm drainage together instead of as separate items.
PROTECT CITY-OWNED ASSETS
Continue to develop long-range plans for the funding needs of the Transportation Sales Tax Fund.
Integrate the long-range street plans as identified in the Comprehensive Plan into the five-year street plan
presented to City Council.
Inspect 40% of the streets in the pavement maintenance management program (PAVER), maintain a four-
year cycle for update of the PAVER database and develop plan for annual street improvement program by
March 2013.
Upgrade streets listed in annual plan by overlaying existing surface with asphaltic concrete, utilize
techniques such as slurry seal and micropaving to extend service life of asphaltic pavements currently five
to eight years old and repair selected concrete pavement sections.
SIGNIFICANT HIGHLIGHTS/CHANGES: In 2013 the program focus will continue to be maintenance and
improvement of existing streets. Staff will provide project management of stormwater projects and various
infrastructure projects. The quality of street, or Pavement Condition Index (PCI) will improve based on the 2013
street overlay program and the enhanced capability of Public Works to maintain streets using various methods
such as pavement recycling, overlay, rehabilitation, and repair.
CITY OF KIRKSVILLE 2013
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KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget 2013
Projected 2012
Actual 2011
Council Goal: Quality of Life Key Measure: Effectiveness Linear feet of curb and gutter constructed or replaced 6,500 5,500 2,268 Council Goal: Fiscal Responsibility and Efficiency in Government Key Measure: Effectiveness % of sales tax proceeds coverage of expenditures and transfers 81% 108% 142% % increase in sales tax revenue over prior year .5% 1.5% 1.7% % increase in capital needs over prior year 64% 17% (51%) Council Goal: Protect City-Owned Assets Key Measure: Effectiveness Average Pavement Condition Index (PCI) rating 81 80 81 Square yards of concrete pavement repaired 5,000 1,100 1,184 Centerline lane miles of asphalt pavement overlaid or sealed 4.0 4.0 4.0 Miles of major street reconstruction or construction 0.5 .5 1.0 Miles of new street added to the inventory 0 .23 0
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
TRANSPORTATION SALES TAX FUND 32
Revenues 3200
State & Federal Grants 3300 - - - - -
Transportation Sales Tax 3690 1,239,620 1,261,910 1,233,456 1,214,737 1,194,339
Transfer In-CIST 3950 - - - 50,000 -
Investment Earnings 3980 - 200 - 174 141
Miscellaneous 3990 - - 11,000 - -
Total Program Revenues 1,239,620 1,262,110 1,244,456 1,264,911 1,194,480
Expenditures 3251
Charge Out 4040 112,000 85,000 85,000 108,000 114,400
Transfer Out 6530 37,189 37,855 201,868 36,560 47,572
Kirk-Tran Support 6531 24,792 25,240 24,669 24,373 12,145
Street Imp Program-current year 7510 550,000 600,000 447,434 531,325 427,653
Curb, Gutter & Storm Drain-cur yr 7570 250,000 150,000 162,150 173,415 127,000
Crack Sealing Program 7580 - - - - -
Asphalt Repair Program 7590 100,200 169,000 144,300 - -
Osteopathy-Gardner to Jefferson 7640 - - - - -
Jamison, Hwy 6-Hwy 11, Phase II 7680 - - - 4,000 827,252
Jefferson Street CBD Design 7700 - - - - -
Jefferson Street CBD 7710 - - - - -
Cable Street Extension 7720 - - - - -
Halliburton Street Improvement 7740 - - - - 12,469
Normal, Baltimore to Cottage Grove 7750 - 100,000 100,000 - -
Total Program Expenditures 1,074,181 1,167,095 1,165,421 877,673 1,568,491
Fund Balance, Beginning of Year 24,083 3,490 (54,952) (442,190) (68,179)
Fund Balance, End of Year $189,522 $98,505 $24,083 ($54,952) ($442,190)
CITY OF KIRKSVILLE 2013
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INDUSTRIAL PARK FUND 33 Economic Development
PROGRAM DESCRIPTION: The Kirksville Industrial Park consists of a 33-acre tract of land and an industrial
building owned by the City of Kirksville. In October 2003, the City acquired the 3010 Industrial Building
(formerly Standard Register) after the company ceased operations. The City worked with K-REDI to market the
building and beginning January 1, 2006, leased to Cenveo (formerly Commercial Envelope) which has an option
to purchase the building after obtaining required employment levels.
OBJECTIVES/GOALS
ECONOMIC DEVELOPMENT Identify and develop a plan to acquire additional land for industrial/commercial development.
Continue to work with K-REDI to market the one remaining lot in the Industrial Park.
Monitor the Cenveo’s progress to attain necessary employment levels to reduce leasing costs.
SIGNIFICANT HIGHLIGHTS/CHANGES: A transfer from the capital improvement sales tax will continue
to fund property insurance on the 3010 Industrial Building. There are no anticipated infrastructure improvements
in 2013.
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
INDUSTRIAL PARK FUND 33
Revenues 3300
Transfer In 3950 21,720 21,980 21,507 90,294 11,165
Total Program Revenues 21,720 21,980 21,507 90,294 11,165
Expenditures 3310
Building Maintenance 5040 - - - 68,842 -
Insurance, Liability 4220 22,000 21,980 21,507 21,452 23,165
Total Program Expenditures 22,000 21,980 21,507 90,294 23,165
Fund Balance, Beginning of Year 280 280 280 280 12,280
Fund Balance, End of Year $0 $280 $280 $280 $280
CITY OF KIRKSVILLE 2013
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HIGHWAY 63 ALTERNATE ROUTE FUND 34 COUNCIL
PROGRAM DESCRIPTION: The Highway 63 Sales Tax Fund 98 was established in 2002 to account for the
receipt of the ½-cent economic development sales tax dedicated solely for the four-lane construction of Highway
63 from Macon to Millard. Voters approved to extend this tax to year 2019 and fund the Highway 63 alternate
route around Kirksville. The first payment for this project will be in December 2013. The funds will be placed in
the Highway 63 Alternate Route Fund 34 starting in September 2012.
OBJECTIVES/GOALS
PROTECT CITY-OWNED ASSETS Invest funds to maximize earnings in accordance with the Investment Policy, City Council Policy #10.
SIGNIFICANT HIGHLIGHTS/CHANGES: This is a new Fund for 2012.
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
HIGHWAY 63 ALTERNATE ROUTE FUND 34
Revenues 3400
Economic Development Sales Tax 3090 1,230,000 - 547,836 - -
Total Program Revenues 1,230,000 - 547,836 - -
Expenditures 3410
Lease/Lease Purchase 4670 500,000 - - - -
Total Program Expenditures 500,000 - - - -
Fund Balance, Beginning of Year 547,836 - - - -
Fund Balance, End of Year $1,277,836 $0 $547,836 $0 $0
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INTERNAL SERVICE FUNDS Internal service funds are considered a "proprietary fund" type, which are used to account for the
funding of goods or services provided by one department to other departments on a cost-
reimbursement basis. These are unique in that they provide services to other City departments
on a user-charged basis.
The City accounts for two such funds:
Central Garage
Insurance
These Funds are presented in detail on the following pages.
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194
CENTRAL GARAGE FUND 40 PUBLIC WORKS
PROGRAM DESCRIPTION: Central Garage provides comprehensive fleet management services to the City of
Kirksville with two Automotive Service Excellence (ASE) certified mechanics, an administrative assistant and a
supervisor. Services include preventative maintenance and repair services for all city-owned vehicles and other
rolling stock, coordination of inspection and testing of specialty equipment, such as fire truck ladders, lifting and
loading equipment and fueling trucks, vehicle purchasing support services, inventory and mechanical work, such
as welding, painting, sheet metal and fiberglass work. All records of maintenance work done are kept on hard
copy and Computer Fleet Analysis (CFA).
OBJECTIVES/GOALS
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Review of fleet composition and vehicle replacement program to recommend appropriate vehicles or
equipment to meet City needs and track secondary and “grant” vehicles.
Reduce overall repair parts cost by improved inventory management, installation of used parts on older
vehicles, purchase of best-priced parts, such as tires, utilization of state contracts and dealer incentives and
improved diagnosis of vehicle issues.
Increase availability of equipment through improved inspections and post-repair test drives.
Continue Commercial Drivers License (CDL) driver training support and individual driving tips,
which will increase operator efficiency and reduce vehicle down time due to operator error and
accidents.
SIGNIFICANT HIGHLIGHTS/CHANGES: Replacement of equipment, except patrol cars and fire trucks,
continues to be based on a combination of fleet wide American Public Works Association (APWA) style analysis
and council policy #12. Preventative maintenance (PM) will continue to be a priority; our goal is for PM
workload of 50%. Department of Transportation (DOT) inspections and test driving equipment will continue to
improve vehicle availability.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
Key Measure: Effectiveness
% of performance evaluations completed within 30 days of due date 100% 100% 100%
Average cost per breakdown repair $81.78 $60.61 $82.21
Average downtime hours per vehicle 2.59 2.18 2.11
Average maintenance cost per mile $1.27 $1.28 $1.41
% of outside labor vs. total vehicle expense 5.90% 2.75% 4.84%
Average availability (%)
Police patrol cars 99.43% 99.33% 99.39%
Fire trucks 98.82% 98.75% 99.67%
Heavy trucks 98.16% 99.05% 98.09%
Medium trucks 99.07% 99.23% 98.89%
Light trucks/cars 99.67% 99.73% 99.48%
Backhoes 99.20% 96.61% 99.35%
Construction equipment 99.02% 96.47% 97.28%
Maintenance equipment 99.17% 98.83% 99.18%
Total fleet 99.07% 98.50% 98.92%
% of replacement schedule 75% 25% 43%
% of gallons of E-85 used 30% 39% 37.6%
Savings realized through usage of OPIS * $5,000 N/A
AUTHORIZED PERSONNEL
Fleet Maintenance Supervisor 1 1 1
Mechanic 2 2 2
Administrative Assistant 1 1 1
Total 4 4 4
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
CENTRAL GARAGE FUND 40
Revenues 4000
State & Federal Grants 3330 - - - - -
Fuel Sales 3810 240,827 272,083 261,390 264,796 191,428
Vehicle Maintenance Charge In 3820 462,900 371,682 365,761 327,420 359,426
Grease & Oil Sales 3870 7,475 7,732 7,493 7,098 7,335
Refunds 3900 - - - 293 -
Sale of Property 3940 - - 583 - -
Transfers In 3950 - - - - -
Investment Earnings 3980 - - - - -
Total Program Revenues 711,202 651,497 635,227 599,607 558,190
Expenditures 4010
Personnel
Salaries, Regular 4000 149,697 132,088 132,516 130,465 128,580
Salaries, Overtime 4020 - 1,398 883 1,217 1,038
Salaries, Call-Out 4025 1,438 - - - -
Social Security 4030 11,562 10,212 9,717 9,207 8,775
Insurance, Dental 4060 1,929 1,929 1,930 1,839 1,893
Insurance, Life 4070 304 287 284 283 303
Insurance, Retirement 4080 16,020 13,082 13,073 11,614 9,967
Insurance, Unemp Comp 4100 - - - - -
Wellness 4170 - - 235 - -
Insurance, Work Comp 4110 3,340 3,165 3,212 3,114 3,013
Insurance, Health 4130 28,961 32,416 28,962 28,942 28,769
Subtotal 213,251 194,577 190,812 186,681 182,338
Operating
Misc. Contract Services 4500 185 105 88 120 60
Testing 4580 75 75 - - -
Telephone 4650 1,512 1,962 1,475 1,490 1,592
Travel/Training 4770 1,400 1,475 153 106 7
Membership Dues 4780 140 120 138 119 116
Office Supplies 4800 400 400 346 234 508
Medical Supplies 4810 140 140 40 85 -
Printing & Copying 4890 360 330 358 178 161
Postage 4900 200 350 171 73 81
Minor Equipment & Supplies 4910 5,743 6,610 3,904 4,819 7,672
Computer Equip. & Software 4920 595 695 595 640 609
Safety Equipment 4950 500 500 500 290 126
Radio Equipment/Maintenance 4980 - 800 - 300 597
Vehicles-Auto/Trucks 5000 1,446 5,921 4,904 5,933 8,945
Gas & Oil 5020 4,173 3,783 4,199 4,410 3,222
Equipment Maintenance 5030 1,575 1,575 1,544 810 1,585
Building Maintenance 5040 900 1,020 820 5,591 822
Clothing, New 5070 450 550 450 68 323
Electricity-Buildings 5890 5,410 5,915 5,411 4,919 5,244
Heating Fuel 5950 2,720 3,215 2,590 2,904 3,610
Subtotal 27,924 35,541 27,686 33,088 35,279
Cost of Goods Sold
Diesel Fuel 6150 115,827 125,841 118,711 139,819 100,834
Unleaded Fuel 6170 125,000 146,242 120,368 121,846 96,827
Grease & Oil 6190 7,475 7,732 6,998 8,631 8,788
Tires & Tubes 6200 35,000 21,373 24,966 18,945 20,496
Repair Parts 6210 80,554 94,777 72,614 90,944 99,531
Outside Work On Equipment 6220 25,000 27,239 17,602 23,704 32,363
Subtotal 388,856 423,204 361,259 403,888 358,838
Capital
Vehicles 7200 - - - - -
Subtotal - - - - -
Total Program Expenditures 630,031 653,322 579,758 623,657 576,454
Fund Equity, Beginning of Year (81,170) 43,978 (136,639) (112,589) (94,325)
Fund Equity, End of Year $1 $42,153 ($81,170) ($136,639) ($112,589)
CITY OF KIRKSVILLE 2013
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Insurance Fund 60 Human Resources PROGRAM DESCRIPTION: The City provides medical and dental insurance to employees and their
dependents. The Insurance Fund is used to track medical and dental revenues (premiums) and expenditures
(claims and administration costs). Given the volatility of fully insured plans the City has chosen to provide a
partially self-funded plan maintaining individual contracts: Third Party Administrator, Re-Insurance Providers,
Pharmaceutical Benefits Manager, and Preferred Provider Network provider.
Inter-fund transfer revenue fees are based on the number of employees (and the level of coverage) per fund. Inter-
fund transfers represent approximately 80% of the funding for dental and medical insurance. Premiums charged
to employees and retirees for the service of dental and medical insurance represents approximately 20% of the
funding. Maximum medical claims liability represents approximately 79% of the expenses. Dental claims
represent approximately 5.6% of claims expense.
State law requires that we bid our providers every three years
OBJECTIVES/GOALS
To provide employees and their families with comprehensive, yet cost-effective, program for health and dental
benefits. Through the provision of competitive benefits package, the City is able to recruit and retain a high
quality work force that can in turn provide excellent service to Kirksville customers
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Provide employees/dependents with comprehensive and cost-effective program for health and dental
benefits
Promote employee wellness through offering health screenings and physical activity opportunities
Offer a competitive benefits package in order to recruit and retain a high-quality work force
Educate employees about their role in maintaining an affordable insurance plan
Ensure revenue coverage of maximum claim liability anticipated
SIGNIFICANT HIGHLIGHTS/CHANGES: Employees are required to take more responsibility in controlling
health care cost by improving overall fitness and early detection of preventable and non-preventable conditions.
Beginning in March 2012 employees were charged 20% of the cost of employee coverage. Those employees who
participate in the biometric screening and reached their goal receive a 20% premium discount of the employee
only premium. Eligibility for the discount is based on participation, not results.
Renewal numbers are not available until late October or early November. Our projections are optimistic because
our claims utilization is lower than expected and we have had no claims at or above the specific. We are
expecting a 12% increase in trend. However we are projecting a 7% decrease in claims liability for 2013.
KEY PERFORMANCE MEASURES/SERVICE
INDICATORS Budget
2013 Projected
2012 Actual
2011 Council Goal: Fiscal Responsibility and Efficiency in
Government
Key Measure: Effectiveness Annual Medical/Dental/Pharmaceutical Cost per employee $9,780 $6,784 $11,250
Total participation in Biometric Screening (employee/spouse) 143 144 -
Number of employees who met their Interactive Health Index goal 102 96 -
Average employee sick leave usage (hours) 48 64 -
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
INSURANCE FUND 60
Revenues 6000
Employer Contributions 3890 1,054,808 1,111,847 1,047,898 963,959 936,645
Refunds and Reimbursements 3900 - - 90,947 1,070 280
Employee Contributions 3920 240,742 317,262 277,197 261,992 248,109
Investment Earnings 3980 6,250 6,250 9,038 6,760 2,111
Miscellaneous 3990 - - 2,500 115,136 61,212
Total Program Revenues 1,301,800 1,435,359 1,427,580 1,348,916 1,248,357
Expenditures 6002
Claims Expense 4140 1,440,783 1,434,027 776,657 1,182,487 947,695
Administrative Expense 4150 49,956 49,956 49,956 87,054 76,287
Reinsurance Expense 4160 142,477 147,297 157,092 126,047 127,851
Wellness 4170 35,000 35,000 33,784 32,526 23,056
Misc. Contract Services 4500 - - - 1,083 -
Membership Dues 4780 6,000 - 2,750 - 700
Transfers Out 6530 - - - - -
Total Program Expenditures 1,674,216 1,666,280 1,020,239 1,429,198 1,175,588
Fund Equity, Beginning of Year 681,044 248,502 273,703 353,985 281,216
Fund Equity, End of Year $308,628 $17,581 $681,044 $273,703 $353,985
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ENTERPRISE FUNDS
An enterprise fund is also considered a "proprietary fund" type and is used to account for resources
committed to self-supporting activities of governmental units that render services on a user-charged basis.
The City maintains a combined waterworks, sewerage and stormwater management system under the
Utility Fund, which is classified as an enterprise fund, since its function is to provide services to the
general public that are recovered through user charges.
An Operations, Maintenance and Replacement Fund is a supplement to the waterworks and sewerage
systems and is reported as one operation. The fixed portion of the user fee funds the Operations,
Maintenance and Replacement Fund, which is a requirement for participation in the State Revolving Loan
Fund program.
Details are presented on the following pages.
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UTILITY FUND 80, 81 PROGRAM DESCRIPTION: The Utility Fund is a major fund of the City due to its financial impact and
importance of services delivered to Kirksville citizens of water, sewer, stormwater management and contracted
solid waste collection. The Utility Fund is comprised of the divisions described below in addition to capital
divisions for water, wastewater, and stormwater. An Operation, Maintenance and Replacement Fund is a
component of utility operations but is reported separately to maintain compliance with the State Revolving Loan
Fund Program.
Administration provides the administrative support for the water, sewer and stormwater operations. Meter
reading and utility billing operations are performed by this division. Customer service and collection of utility
revenues is a shared function with the Finance Department staff. Rate determination, financing for long-term
projects and compliance with State Revolving Loan Fund (SRF) and American Reinvestment and Recoveray Act
(ARRA) bond covenants are the responsibility of management.
Water Treatment has the responsibility to deliver potable water to the customer without deterioration in
quality during transportation and to meet all requirements of State and Federal regulations. This division provides
pumping and treatment of water furnished to customers, maintenance of Hazel Creek Lake and Forest Lake
facilities, including the watersheds, lake reservoirs, and raw water pumping stations, the transmission of raw
water from the lakes to the Water Treatment Plant (WTP) and provision of an adequate water supply for fire
protection.
Water Distribution provides customer service and maintenance of water mains, valves, and fire hydrants.
This division also installs new water mains, valves, and hydrants under an Owner Supervised 5-year Maintenance
plan.
Stormwater focuses on the improvement of stormwater drainage throughout the City. This division was
established with the issuance of $2.274 million of Recovery Zone Economic Development bonds in 2010. Voter
approval was secured in April 2010 for the incurrence of this debt.
Wastewater Collection is responsible for maintaining the system of gravity sanitary sewers and pump
stations which collect and transport residential and industrial waste water to the City’s treatment facility. This
division maintains, cleans, and repairs the City’s sewer system. It constructs new sewer mains and installs and
repairs man-holes and force mains as well.
Wastewater Treatment is responsible for the treatment of wastewater and for returning the treated effluent
and biosolids safety to the environment. This division maintains the wastewater treatment plant and sixteen lift
stations.
CITY OF KIRKSVILLE 2013
200
OBJECTIVES/GOALS
QUALITY OF LIFE Evaluate water, sewer and storm drainage infrastructure needs to support future residential and industrial
growth.
Provide reliable, safe, uninterrupted service to customers and other who rely on the City’s water and
wastewater system.
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT
Administration Perform water and sewer revenue needs analysis at least semi-annually; ensure that water and sewer rates
are sufficient to cover operational needs and capital funding of the long-range facilities plan in accordance
with SRF financing requirements.
Ensure that collection of stormwater fees adequately fund debt service requirements and ensure eligibility
of IRS interest rebate.
Ensure that net revenue coverage of both water and sewer operations is at least 110% of annual debt service
to continue to receive funding through the SRF program.
Timely communication of changes in rates or procedures through web, billing statements and media.
Ensure adequacy of revenues to meet/exceed debt and capital replacement reserve policy requirements.
Promote usage of payment through on-line or direct debit means.
Minimize water loss by replacement of monitoring equipment within 30 days of failure.
Water Treatment
Maintain compliance with all drinking water quality regulations at the lowest practical cost, using the
technology currently available.
Water Distribution
Adjust distribution system flushing procedures to coincide with data collected from the chloramines
process.
Update the owner-supervised maintenance program, focusing on lines with repeated failures as well as on
replacement of lines below desired hydraulic capacity.
Stormwater
Complete the projects designed and bid in late 2012, and continue construction program to address at least
the next four priority basins in the 2013 construction season.
Allocate available funds, regardless of source, to alleviate storm drainage issues in areas with most impact.
Wastewater Collection
Minimize fats, oil, and grease loads (FOG) at the plant by grease reduction through inspection, regular
jetting, chemical treatment at lift stations, cooperation with local industries, and coordination with Code
Enforcement.
Implement a compliance plan to eliminate sanitary sewer discharge at Outfall #2 at the wastewater
treatment plan, when approved by the Missouri Epartment of Natural Resources (MoDNR).
Upgrade service to at least three under-sewered areas as part of the 2013 wastewater capital plan.
Wastewater Treatment
Develop a long-term maintenance plan for the 16 lift stations, providing for scheduled replacement/rebuild
of critical pumps and related equipment.
Continue efforts to reduce odors in the collection system by feeding a biological control chemical to help
prevent odor-causing compounds from forming.
Maintain compliance with existing state regulations as plans for plant improvements are completed.
Develop a compliance schedule for meeting new standards when and if they are published.
Evaluate current staffing and operational schedules, recommend measures to reduce overtime costs.
PROTECT CITY-OWNED ASSETS
Complete the Wastewater Facility Plan Update by November 2012, begin implementation in 2013
following approval by MoDNR.
Continue to develop long-range capital plans and secure funding to meet needs of the Utility Fund.
Integrate long-range utility needs as identified in the City Comprehensive Plan into the five-year utility
plan.
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201
SIGNIFICANT HIGHLIGHTS/CHANGES:
Administration: A replacement plan to upgrade all meters to radio frequency read will be implemented using an
energy performance contract. The contract was awarded to Schneider Electric at a cost of $3.8m. Three Customer
Service Representatives were moved to Water Distribution 8030 effective 1/6/13. Ordinances governing utility
service and billing operations will be reviewed with recommendations to Council on the turn-on/off process,
water service continuation, construction water, etc. With the approach of the Wastewater Treatment Plant
(WWTP) permit expiring, alternative funding sources need to be evaluated and potentially secured. A Customer
Service Clerk position was eliminated in June 2012, as a result of attrition.
Water Treatment and Distribution: A sanitary sewer lift station will be completed at the WTP in 2013,
eliminating discharge of backwash water to the environment. The 5-year Owners Supervised Maintenance
Program was reviewed and updated in 2012 and construction of replacement lines with frequent failures and large
water loss will be a priority in 2013. Evaluation of plant and distribution system efficiency will be an initial focus
in 2013, with the objective of lowering the per gallon treatment cost.
Wastewater Treatment and Collection: HDR/Klingner, the City’s consulting team for wastewater treatment
plant improvements, is expected to complete a new Facility Plan for the wastewater treatment plant and related
collection system issues in November 2012. Following coordination with the Missouri Department of Natural
Resources, and receipt of the City’s new NPDES permit, future plant infrastructure requirements will be defined
and funding options developed. Approved by DNR in September 2012, SRF funding of up to $1.7 million will
permit design and construction of sanitary sewer collection system improvements to eliminate discharges at the
Northeast Lift Station, and to make critical improvements to deteriorating and undersized major collection mains.
Stormwater: Construction of stormwater improvements in six project areas began in 2011, and was completed in
2012. Design and construction of improvements in four additional areas were planned for 2012. The City’s Storm
Water Management Program (SWMP) must be updated and revised to support the required renewal of the City’s
MS4 permit in 2013.
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Council Goal: Fiscal Responsibility and Efficiency in Government
Key Measure: Effectiveness
% of performance evaluations completed within 30 days of due date
Water Treatment 100% 100% 80%
Wastewater Treatment 100% 100% 60%
Utility Maintenance 100% 100% 85%
Overtime Salaries as % of Regular Salaries
Water Treatment 9.7% 8.8% 12.4%
Wastewater Treatment 9.8% 11.0% 12.7%
Utility Maintenance 8.9% 9.0% 9.3%
% of water billed to water pumped (goal=>90%) 90% 87% 88%
% of reserve maintained 100% N/A N/A
Debt service coverage (goal=>1.1)
% of customers paying accounts on-line
% of estimated meter reads
% of capital projects completed within budget
1.5
17%
1%
100%
1.6
17%
2%
N/A
1.79
13%
3.6%
N/A
% of compliance with limits for disinfection byproducts 100% 100% 100%
(Trihalomethanes/haloacetic acids)
Water quality complaints 4 4 2
Average time to resolve quality complaints for customer (hours) .5 .5 .5
Feet of new or replacement water mains installed 9,250 9,950 10,173
Water main breaks 63 88 46
Average cost of six-inch water mains installed in-house (per foot) $28.45 $29.27 $24.80
Average cost of six-inch water mains installed by contract (per foot) $75.00 $64.00 -
CITY OF KIRKSVILLE 2013
202
Feet of sewer lines cleaned 433,033 425,748 451,847
KEY PERFORMANCE MEASURES/SERVICE INDICATORS Budget
2013
Projected
2012
Actual
2011
Odor and sewer back-up work orders 95 111 87
Reported by-pass events 10 12 11
Million gallons of inflow/inches of rainfall 3.1/40” 2.9/35” 229/38.1
Average BOD (parts per million daily) 250 253 242/12.7
Suspended solids (parts per million daily) 240 218 231/10.1
Average daily outflow (per million gallons per day) 3.1 2.9 2.74
Cost of treatment (per million gallons per day) $701.67 $743.87 $699.36
AUTHORIZED PERSONNEL Budget
2013
Projected
2012
Actual
2011
Administration 8002
Accounts Receivable Clerk 1 1 1
Customer Service Clerk 0 0 1
Customer Service Representative 0 3 3
Total 1 4 5
Water Treatment 8020
Deputy Public Works Director .5 .5 .5
Utility Supervisor 1 1 1
Utility Operator 6 6 6
Maintenance Worker 1 1 1
Total 8.5 8.5 8.5
Water Distribution 8030
Utility Maintenance Supervisor 1 1 1
Utility Maintenance Foreman 2 1 1
Customer Service Representative 3 0 0
Equipment Operator II 3 4 4
Equipment Operator 1 1 1
Utility Locator 1 1 1
Maintenance Worker 5 5 5
Total 16 13 13
Wastewater Treatment 8080
Deputy Public Works Director .5 .5 .5
Utility Supervisor 1 1 1
Utility Operator II 1 1 1
Utility Operator 2 2 2
Mechanic 1 1 1
Maintenance Worker 1 1 1
Total 6.5 6.5 6.5
CITY OF KIRKSVILLE 2013
203
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
UTILITY FUND 80
Revenues 8000
Intergovernmental/Interagency
State & Federal Grants 3300 - - - - -
Service Continuation Fee 3350 - 100 - - -
ARRA Bonds-Project 3620 - - - - 2,274,000
ARRA Bonds-COI 3621 - - - - 22,740
Bond Proceeds-W 3630 - - - - -
Bond Proceeds-WW 3631 1,422,000 1,485,000 - 1,627 497,030
Loan Proceeds 3632 4,747,668 - - - -
Subtotal 6,169,668 1,485,100 - 1,627 2,793,770
Charges for Services
Trash Services 3640 27,840 675,000 28,410 692,207 628,847
Sewer Use Charge-WW 3651 2,833,470 2,839,950 2,833,465 2,475,603 2,261,256
Excess Sewer Charge-WW 3661 18,000 30,000 18,000 17,108 35,589
Storm Water Charge 3670 178,700 168,000 178,765 178,734 73,698
Federal Interest Rebate 3671 57,628 59,060 59,060 60,208 30,522
Water Sales -W 3700 3,349,770 3,379,930 3,349,774 2,989,775 2,754,197
Penalty Fees 3710 120,000 - 121,000 - -
Sales of Merchandise-W 3720 7,500 7,500 18,000 9,575 7,039
Bulk Water-W 3730 250 250 260 852 253
Bad Debt Collections 3740 2,000 7,500 4,182 6,297 5,243
Service Calls 3750 8,000 30,000 8,000 30,540 30,495
Primacy Fee-W 3760 400 21,000 489 20,915 21,059
Sewer Connection Fee 3761 - 7,500 - - -
Tap Fees-W 3770 1,250 1,300 3,150 1,260 1,360
Tap Fees-WW 3771 - 300 - - -
Subtotal 6,604,808 7,227,290 6,622,555 6,483,073 5,849,557
Other Income
Plumbers Licenses-W 3890 2,625 2,725 2,625 2,625 2,970
Refunds & Reimbursements-W 3900 - 20,000 - 2,959 704,720
Refunds & Reimbursements-WW 3901 - 2,000 - (2,986) 1,845
Sale of Property 3940 32,200 - - - 6,985
Transfer In-W 3950 451,010 - 182,098 163,060 -
Transfer In-WW 3951 651,540 - 241,133 230,442 -
Transfer In-SW 3952 325,000 602,139 538,607 1,174,963 50,000
Capital Contributions 3960 15,000 - - - -
Rental Income-W 3970 146,960 143,750 131,979 136,546 138,263
Investment Earnings-W SRF 3980 142,965 70,000 149,994 156,798 235,409
Investment Earnings-WW SRF 3981 163,334 95,000 177,375 208,126 200,719
Investment Earnings 3982 40,650 31,200 64,420 46,009 10,543
Investment Earnings-SW 3983 - 10,400 - 26,833 11,153
Miscellaneous-W 3990 20,000 25,000 22,882 32,209 11,075
Miscellaneous-WW 3991 - - - - 103
Subtotal 1,991,284 1,002,214 1,511,113 2,177,586 1,373,784
Total Program Revenues 14,765,760 9,714,604 8,133,668 8,662,287 10,017,111
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
UTILITY ADMINISTRATION 8002
Personnel
Salaries, Regular 4000 39,705 145,121 130,589 142,144 139,438
Social Security 4030 3,037 11,102 9,804 10,405 10,165
Charge-Out 4050 (17,097) (64,975) (56,157) (63,176) (59,830)
Insurance, Dental 4060 343 1,972 1,623 1,878 1,919
Insurance, Life 4070 73 322 288 314 336
Insurance, Retirement 4080 4,209 14,222 12,673 12,536 10,132
Insurance, Unemp Comp 4100 - 3,000 3,500 159 1,396
Insurance, Work Comp 4110 585 1,801 1,924 1,810 1,774
Insurance, Health 4130 5,314 32,149 25,795 28,705 27,941
Subtotal 36,169 144,714 130,039 134,775 133,271
Operating
Insurance, Liability-W 4220 72,550 72,535 70,973 70,793 77,719
Insurance, Liability-WW 4221 74,750 74,735 73,124 72,938 79,034
Bad Debt Expense 4240 6,000 2,500 5,974 5,729 2,556
Trash Contractual Fees 4480 - 675,000 - 667,468 612,816
Misc. Contractual Services-W 4500 2,556 20,580 2,556 20,492 20,610
Misc. Contractual Services-WW 4501 - 7,100 - 7,047 7,089
Legal & Administrative Fees 4530 26,200 200 17,800 195 201
Legal & Administrative Fees 4531 26,200 200 17,800 463 291
Lease/Lease Purchase 4670 523,116 2,400 88,676 2,556 2,457
Management Fee-W 4700 167,489 154,000 167,489 135,500 134,860
Management Fee-WW 4701 142,574 127,000 142,573 112,500 109,420
Management Fee-SW 4702 8,935 - 8,938 - -
Payment in Lieu of Taxes 4703 338,720 - - - -
Credit Card Expense 4730 16,000 13,850 16,005 14,058 11,391
Refunds 4750 - - - (911) -
Membership Dues 4780 - 1,700 - 1,696 1,696
Printed Forms 4870 7,120 6,920 6,518 5,101 5,531
Postage 4900 38,880 36,000 38,537 39,485 35,761
Minor Equipment & Supplies 4910 - 2,950 3,824 4,848 1,261
Equipment Maintenance 4920 10,287 6,172 7,418 6,005 6,175
Safety Equipment 4950 - 150 63 - -
Radio Equipment/Maintenance-W 4980 400 1,500 330 144 1,093
Clothing, New 5070 - 845 645 351 381
Water Meter Replacements 5130 - 39,000 74,394 36,599 28,567
SRF Bonds-W 6630 462,513 474,875 399,301 484,498 557,366
SRF Bonds-WW 6631 811,914 843,115 809,012 873,908 817,068
Subtotal 2,736,204 2,563,327 1,951,950 2,561,463 2,513,343
Total Program Expenditures 2,772,373 2,708,041 2,081,989 2,696,239 2,646,614
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
WATER TREATMENT 8020
Personnel
Salaries, Regular 4000 358,181 297,804 303,694 291,945 295,395
Salaries, Temporary 4010 - 7,500 7,512 7,065 7,273
Salaries, Overtime 4020 26,565 28,743 28,730 35,937 37,663
Social Security 4030 29,433 25,555 25,108 24,433 24,950
Insurance, Dental 4060 3,858 4,029 3,932 3,839 3,826
Insurance, Life 4070 661 624 624 624 673
Insurance, Retirement 4080 37,705 32,002 32,579 29,412 25,926
Wellness 4170 - - 59 - -
Insurance, Work Comp 4110 9,335 8,379 8,248 8,306 8,021
Insurance, Health 4130 57,790 57,795 57,791 51,598 51,626
Subtotal 523,528 462,431 468,277 453,159 455,353
Operating
Misc. Contract Services 4500 9,290 8,075 8,313 4,175 3,739
Watershed Management 4510 - - - - 40
Testing 4580 4,700 4,700 4,252 266 2,796
Telephone 4650 2,568 3,825 2,565 3,367 3,541
Equipment Rental 4660 200 200 - - -
Travel/Training 4770 1,300 1,300 1,256 1,002 860
Membership Dues 4780 1,900 200 1,880 150 180
Professional Publications 4790 150 150 - 61 -
Office Supplies 4800 500 1,200 500 463 1,020
Medical Supplies 4810 100 200 100 175 -
Laboratory Supplies 4830 28,000 28,000 27,933 24,740 24,375
Printing & Copying 4890 500 1,000 500 228 577
Postage 4900 700 2,850 687 899 236
Minor Equipment & Supplies 4910 8,000 8,000 6,500 13,168 12,758
Computer Equip. & Software 4920 450 450 - 105 -
Safety Equipment 4950 600 600 586 301 756
Vehicles-Auto/Trucks 5000 20,251 16,430 16,430 11,686 16,880
Vehicles-Motor Equipment 5010 7,699 5,337 5,337 4,652 4,213
Gas & Oil 5020 20,049 23,348 20,553 18,278 11,634
Clothing, New 5070 1,680 2,000 1,400 1,044 1,338
Street Maintenance Materials 5540 - - - - -
Electricity-Buildings 5890 83,600 71,180 76,000 66,718 62,179
Electricity-Pumping 5900 91,300 71,435 83,000 71,959 57,071
Heating Fuel 5950 2,979 3,875 2,837 3,530 4,288
Transfers Out 6530 - 456,950 - 357,462 386,349
Subtotal 286,516 711,305 260,629 584,430 594,831
Total Program Expenditures 810,044 1,173,736 728,906 1,037,590 1,050,184
CITY OF KIRKSVILLE 2013
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
WATER DISTRIBUTION 8030
Personnel
Salaries, Regular 4000 566,083 394,432 394,847 389,294 382,655
Salaries, Overtime 4020 20,140 35,100 26,953 21,237 31,979
Salaries, Call-Out 4025 6,042 - - - -
Social Security 4030 45,308 32,859 31,494 30,185 30,567
Charge Out 4050 (232,670) (191,145) (170,536) (182,907) (177,772)
Insurance, Dental 4060 6,046 5,274 5,150 5,026 4,727
Insurance, Life 4070 1,075 835 836 821 884
Insurance, Retirement 4080 62,780 42,094 41,337 35,720 32,381
Wellness 4170 - - 765 - -
Insurance, Work Comp 4110 13,074 8,781 9,310 9,033 9,062
Insurance, Health 4130 93,794 77,851 77,853 69,352 67,084
Subtotal 581,672 406,081 418,009 377,760 381,569
Operating
Misc. Contract Services 4500 4,400 4,500 3,284 2,704 3,126
Telephone 4650 868 900 883 874 908
Equipment Rental 4660 800 800 - - 235
Travel/Training 4770 700 850 500 561 570
Membership Dues 4780 100 100 90 60 60
Office Supplies 4800 350 900 231 175 872
Medical Supplies 4810 150 150 100 100 -
Printing & Copying 4890 250 450 229 278 178
Postage 4900 50 50 22 10 27
Minor Equipment & Supplies 4910 8,500 10,000 4,680 9,990 6,815
Computer Equip./Maint. 4920 1,050 1,000 1,000 1,000 1,000
Safety Equipment 4950 3,500 5,000 3,500 3,206 3,933
Vehicle Maintenance 5000 29,525 19,291 19,291 20,274 19,861
Vehicles-Motor Equipment 5010 16,824 10,497 10,497 12,162 8,479
Gas & Oil 5020 35,194 38,143 39,293 39,236 29,322
Clothing, New 5070 2,500 2,500 1,998 928 1,819
Electricity, Buildings 5890 2,095 2,235 2,095 2,104 1,932
Heating Fuel 5950 1,297 1,370 1,235 1,280 2,652
Transfers Out 6530 1,074,403 70,500 437,528 87,905 300
Subtotal 1,182,556 169,236 526,456 182,846 82,090
Total Program Expenditures 1,764,228 575,317 944,465 560,606 463,658
CITY OF KIRKSVILLE 2013
207
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
STORMWATER DRAINAGE 8040
Personnel
Salaries, Temporary 4010 14,400 18,000 20,925 10,448 -
Salaries, Overtime 4020 - - - 56 -
Social Security 4030 1,102 1,377 1,601 804 -
Subtotal 15,502 19,377 22,526 11,307 -
Operating
Misc Contractual Services 4500 - - - - -
Equipment Rental 4660 - - - - 16,114
Subtotal - - - - 16,114
Capital
Land 7010 - - - 817 -
Infrastructure 7160 413,100 1,230,435 913,949 851,439 84,359
Engineering & Design 8690 45,900 232,505 175,120 273,524 125,441
Subtotal 459,000 1,462,940 1,089,069 1,125,779 209,800
Total Program Expenditures 474,502 1,482,317 1,111,595 1,137,087 225,914
STORMWATER DEBT SERVICE 8045
Operating
Legal & Administrative Fees 4530 400 200 400 200 28,403
RZB Bonds 6620 248,064 217,686 216,446 217,795 67,827
Subtotal 248,464 217,886 216,846 217,995 96,230
Total Program Expenditures 248,464 217,886 216,846 217,995 96,230
WATER CAPITAL 8060
Transfers Out 6530 1,130,013 220,594 220,594 220,594 220,594
Infrastructure 7160 3,933,269 25,000 - 209,398 1,436,943
Vehicles 7200 128,510 - - 113,204 46,795
Equipment 7210 9,000 - 15,242 37,973 59,686
Water Lines/Fire Hydrants 8110 182,500 182,500 162,356 172,984 187,093
Engineering & Design 8690 36,000 50,000 4,500 1,686 131,071
Total Program Expenditures 5,419,292 478,094 402,692 755,839 2,082,183
CITY OF KIRKSVILLE 2013
208
ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
WASTEWATER COLLECTION 8075
Personnel
Charge In 4040 249,767 256,120 226,693 246,084 237,601
Subtotal 249,767 256,120 226,693 246,084 237,601
Operating
Misc. Contract Services 4500 150 150 - 60 -
Telephone 4650 168 300 222 283 259
Travel/Training 4770 250 250 125 - -
Office Supplies 4800 250 250 150 91 146
Medical Supplies 4810 100 100 - 99 -
Printing & Copying 4890 250 450 100 42 152
Minor Equipment & Supplies 4910 3,500 7,000 2,851 3,447 2,883
Chemicals 4930 - 3,500 - 525 1,983
Safety Equipment 4950 1,500 2,600 568 694 1,906
Vehicles-Auto/Trucks 5000 11,293 7,729 7,729 8,849 9,323
Vehicles Motor Equipment 5010 3,264 1,940 1,940 1,562 2,406
Gas & Oil 5020 10,042 11,192 12,199 11,449 7,476
Equipment Maintenance 5030 - 3,300 1,000 1,311 739
Clothing, New 5070 1,200 1,200 493 129 656
Sewer Main Maintenance 5210 - 18,000 12,731 9,994 6,122
Transfers Out 6530 13,300 - - - -
Subtotal 45,267 57,961 40,108 38,535 34,051
Total Program Expenditures 295,034 314,081 266,801 284,619 271,652
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
WASTEWATER TREATMENT 8080
Personnel
Salaries, Regular 4000 237,715 233,578 211,620 226,174 234,617
Salaries, Temporary 4010 - 15,414 15,589 11,201 10,800
Salaries, Overtime 4020 10,402 22,913 12,968 27,602 29,960
Salaries, Call-Out 4025 4,598 - - - -
Social Security 4030 19,333 20,801 17,803 19,326 20,133
Insurance, Dental 4060 3,301 3,300 3,222 3,072 3,144
Insurance, Life 4070 508 491 450 464 529
Insurance, Retirement 4080 26,788 25,136 21,105 22,364 20,643
Insurance, Unemployment 4100 - - - 986 -
Insurance, Work Comp 4110 6,439 6,330 6,119 6,200 6,293
Insurance, Health 4130 41,582 47,167 39,811 39,677 40,104
Subtotal 350,665 375,130 328,687 357,066 366,223
Operating
Misc. Contract Services 4500 19,460 12,860 16,283 4,840 6,345
Testing 4580 13,400 12,900 11,559 10,759 7,017
Telephone 4650 2,496 2,500 2,468 2,291 2,190
Equipment Rental 4660 1,000 1,000 - - 18
Travel/Training 4770 1,975 2,000 1,136 1,076 1,893
Membership Dues 4780 520 520 270 285 340
Office Supplies 4800 400 700 398 574 248
Medical Supplies 4810 150 250 - 163 -
Laboratory Supplies 4830 7,250 12,100 6,154 11,001 7,983
Printing & Copying 4890 100 200 100 42 153
Postage 4900 300 900 287 146 239
Minor Equipment & Supplies 4910 9,000 11,000 6,994 8,722 11,822
Computer Equip. & Software 4920 - 825 - - 425
Chemicals 4930 - 69,400 13,838 42,225 23,709
Safety Equipment 4950 2,250 3,500 2,099 2,469 3,187
Vehicle Maintenance 5000 17,969 17,706 17,706 10,646 13,009
Vehicles-Motor Equipment 5010 7,241 5,261 5,261 3,588 3,078
Gas & Oil 5020 18,286 20,390 18,111 17,350 16,499
Equipment Maintenance 5030 - 82,740 56,784 52,748 92,705
Building Maintenance 5040 - 4,000 5,700 2,769 1,948
Clothing, New 5070 1,100 1,500 445 539 1,302
Lift Station Maintenance 5200 - 75,000 63,000 65,336 71,084
Electricity-Buildings 5890 89,540 80,740 81,400 74,551 71,091
Electricity-Pumping 5900 45,485 52,695 41,350 47,847 48,376
Rural Water 5940 469 500 447 448 749
Heating Fuel 5950 33,923 25,000 32,308 28,121 33,312
Transfers Out 6530 348,133 500 36,944 500 500
Subtotal 620,447 496,687 421,042 389,037 419,222
Total Program Expenditures 971,112 871,817 749,729 746,103 785,445
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
WASTEWATER CAPITAL 8085
Infrastructure 7160 1,859,000 1,697,000 47,000 47,699 1,178,968
Vehicles 7200 12,000 - - - -
Equipment 7210 139,420 - 63,329 - 55,161
Engineering & Design 8690 1,363,120 250,000 130,804 182,743 71,149
Total Program Expenditures 3,373,540 1,947,000 241,133 230,442 1,305,278
CAPITAL REPLACEMENT RESERVE 8090
Transfer Out 6530 1,150,000 - 1,150,000 1,149,417 1,200,000
Total Program Expenditures 1,150,000 - 1,150,000 1,149,417 1,200,000
Total Fund Expenditures 17,278,589 9,768,289 7,894,156 8,815,937 10,127,158
Fund Equity, Beginning of Year 4,484,867 20,906,833 4,245,355 4,399,006 4,509,053
Fund Equity, End of Year $1,972,039 $20,853,148 $4,484,867 $4,245,355 $4,399,006
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
OPERATION, MAINTENANCE AND REPLACEMENT FUND 81
Revenues 8100
Transfer In 3950 1,630,930 748,044 694,566 665,961 607,243
Transfer In-Capital Replacement 3951 1,150,000 - 1,150,000 1,149,417 1,200,000
Transfer In-RZB 3952 - - - - -
Total Program Revenues 2,780,930 748,044 1,844,566 1,815,379 1,807,243
Expenditure Summary by Program
Operating 8150 (O&M) - Water
Chemicals 4930 346,633 393,150 292,075 322,185 319,603
Equipment Maintenance 5030 28,000 33,000 32,974 24,465 37,260
Building Maintenance 5040 7,500 13,800 13,642 7,195 7,405
Water Tower Maintenance 5120 16,000 16,000 15,908 6,582 10,730
Water Main Maintenance 5140 50,000 49,000 44,368 81,324 (13,286)
Fire Hydrant Maintenance 5150 2,500 5,500 1,118 518 2,857
Hazel Creek Resv Maintenance 5550 6,000 6,000 23,132 1,509 16,555
Forest Lake Resv Maintenance 5560 11,000 11,000 14,311 1,590 5,526
Total Program Expenditures 467,633 527,450 437,528 445,367 386,649
Capital 8160 (Replacement) - Water
Transfer Out 6530 451,010 252,139 182,098 1,518,466 -
Infrastructure 7160 310,000 25,000 - 18,288 24,920
Water Lines/Fire Hydrants Repl 8110 137,500 137,500 137,469 116,537 84,149
Total Program Expenditures 898,510 414,639 319,567 1,653,290 109,069
Operating 8170 (O&M) - Wastewater
Chemicals 4930 49,000 - - - -
Equipment Maintenance 5030 83,300 - - - -
Building Maintenance 5040 9,000 - - - -
Lagoon Cleaning 5045 50,000 - 36,444 - -
Lift Station Maintenance 5200 75,000 - - - -
Sewer Main Maintenance 5210 10,000 - - - -
Total Program Expenditures 276,300 - 36,444 - -
Capital 8180 (Replacement) - Wastewater
Transfers Out 6530 651,540 - 241,133 - -
Total Program Expenditures 651,540 - 241,133 - -
Total Fund Expenditures 2,293,983 942,089 1,034,672 2,098,657 495,718
Fund Equity, Beginning of Year 2,959,710 1,060,649 2,149,816 2,433,095 1,121,570
Fund Equity, End of Year $3,446,657 $866,604 $2,959,710 $2,149,816 $2,433,095
Capital Reserve $3,446,657 $866,604 $2,959,710 $2,149,816 $2,433,095
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FIDUCIARY AND AGENCY FUNDS
Fiduciary-fund types are used to account for assets held in trustee capacity or as an agent for individuals,
private organizations, other governmental units and/or other Funds. The City currently has six fiduciary
funds:
Veterans Memorial
Tri-Centennial Trust
Investment in Kirksville Charitable
Forrest Llewellyn Park Cemetery Trust
Nancy Reed Fugate Trust
Revolving Loan
The City also maintains one agency fund:
Highway 63 Sales Tax*
*This Fund was established in fiscal year 2003/2004 to act as an agent for the collection of the ½-cent
economic development sales tax which is passed through to the Highway 63 Transportation Corporation.
The final payment to the Highway 63 Transportation Corporation occurred in October 2012. The ½-cent
economic development sales tax is accounted for in the Highway 63 Alternate Route Fund 34.
These Funds are presented in detail on the following pages.
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FIDUCIARY AND AGENCY FUNDS 91, 92, 93, 94, 95, 96, 98
PROGRAM DESCRIPTION: Fiduciary and Agency Funds are used to account for assets held by the City as
trustee, custodian or as agent for individuals, private organizations, other governmental units and/or other Funds.
The City has fiduciary responsibility for the assets of these Funds and expends only in accordance with the
purpose for which the assets were received.
NON-EXPENDABLE FIDUCIARY FUNDS
Veterans Memorial Fund 91
Major infrastructure investments in the Adair County Veterans Memorial were completed in 2001 and early
2002. The 2013 budget includes funds for the addition of names of veterans from direct donations and
addition of names of veterans sponsored or not who pass away during the year.
Tri-Centennial Trust Fund 92
This trust was established in 1976. The trust agreement decrees that in January of the year 2076, the initial
contribution and all interest earned will be distributed to the Adair County Tri-Centennial Committee.
These funds will be used to celebrate the Declaration of Independence.
Investment In Kirksville Charitable Fund 93
This Fund was established in 2008 as a result of a comprehensive plan to encourage charitable contributions
to fund various City projects that cannot be accomplished without private support. Donors are able to
designate funds for specific needs and will receive public recognition. There has been little publicity about
this opportunity but in 2013, this initiative will receive more focus and publicity through the use of the web
and the Kirksville Connection.
Forrest Llewellyn Park Cemetery Trust Fund 94
In April 1975, the Forrest Llewellyn Park Cemetery Trust was established. The interest generated from this
Fund is used towards the City’s cost of maintenance of the grounds and plots. This amount is unable to
cover the City’s cost of maintaining the cemetery. Its condition continues to deteriorate without outside
funding and support. Ongoing improvements at the cemetery are necessary such as headstone repair,
fencing and gate improvements, all intended to both improve the appearance of the cemetery and emphasize
its historic appearance.
Nancy Reed Fugate Trust 95 Another trust established in 1975 was by Nancy Reed Fugate in honor of her deceased mother, Georgiana
Reed. The interest from this fund is distributed to the Fugate Committee, which is to be used for the relief
of the poor and distressed in the City of Kirksville.
Revolving Loan Fund 96 This Fund was established in 1990 to account for loan repayments, consisting of principal and interest, from
the Ortech Corporation and Wire Rope of America, Inc. Both of these entities repaid their obligations. In
2012, $100,000 was loaned to South Highway 63 TIF for business improvements. This loan will be paid
back over ten years with the first scheduled payment due in 2013. $100,000 was provided to build a dental
school. This loan is forgivable if certain criteria are met. There is money available for future qualifying
economic development loans or projects, upon approval from the Missouri Department of Economic
Development. The CIST allocation plan funds up to $15,000 annually in business improvement loans;
these loans and their repayments are accounted for in this Fund.
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AGENCY FUND
Highway 63 Sales Tax Fund 98
The Highway 63 Sales Tax Fund was established in 2002 to account for the receipt of the ½-cent economic
development sales tax dedicated solely for the four-lane construction of Highway 63 from Macon to
Millard. The final payment for this project will be in June 2013. The City acts as a conduit for the monies as
they are passed through to the Highway 63 Transportation Corporation, which is the entity responsible for
the funding of these projects. Voters approved to extend this tax to year 2019 and fund the alternate route
around Kirksville. The first payment for this project will be in December 2013. The funds will be placed in
a separate capital fund titled Highway 63 Alternate Route Fund 34 starting in September 2012.
OBJECTIVES/GOALS
FISCAL RESPONSIBILITY AND EFFICIENCY IN GOVERNMENT Administer the Fiduciary and Agency Funds in accordance with the purpose of establishment
Manage the non-expendable Funds in a prudent manner to provide for the protection of the principal
Invest funds to maximize earnings in accordance with the I Investment Policy, City Council Policy 10
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
VETERANS MEMORIAL FUND 91
Revenues 9100
Contributions 3910 300 5,000 300 250 425
Investment Earnings 3980 60 115 106 120 20
Total Program Revenues 360 5,115 406 370 445
Expenditures 9110
Contractual Fees 4500 500 - 500 - -
Infrastructure 7160 - 5,200 - 1,043 455
Total Program Expenditures 500 5,200 500 1,043 455
Fund Balance, Beginning of Year 5,313 5,310 5,407 6,080 6,090
Fund Balance, End of Year $5,173 $5,225 $5,313 $5,407 $6,080
TRI-CENTENNIAL TRUST FUND 92
Revenues 9200
Investment Earnings 3980 8 8 8 8 8
Total Program Revenues 8 8 8 8 8
Fund Balance, Beginning of Year 374 366 366 358 350
Fund Balance, End of Year $382 $374 $374 $366 $358
INVESTMENT in KIRKSVILLE CHARITABLE FUND 93
Revenues 9300
Contributions 3910 - 100 - - -
Total Program Revenues - 100 - - -
Fund Balance, Beginning of Year - - - - -
Fund Balance, End of Year $0 $100 $0 $0 $0
FORREST LLEWELLYN PARK CEMETERY TRUST FUND 94
Revenues 9400
Contributions 3910 - - 500 8,382 -
Investment Earnings 3980 508 590 621 747 1,175
Miscellaneous 3990 - - - 650 1,325
Total Program Revenues 508 590 1,121 9,779 2,500
Expenditures 9410
Transfer Out 6530 508 590 1,121 9,129 1,174
Total Program Expenditures 508 590 1,121 9,129 1,174
Fund Balance, Beginning of Year 53,218 53,017 53,218 52,568 51,242
Fund Balance, End of Year $53,218 $53,017 $53,218 $53,218 $52,568
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ADOPTED ADOPTED AMENDED ACTUAL ACTUAL
Acct 2013 2012 2012 2011 2010
Fund / Department No BUDGET BUDGET BUDGET
NANCY REED FUGATE TRUST FUND 95
Revenues 9500
Investment Earnings 3980 122 122 111 122 144
Total Program Revenues 122 122 111 122 144
Expenditures 9510
Misc. Contract Services 4500 122 122 123 110 144
Total Program Expenditures 122 122 123 110 144
Fund Balance, Beginning of Year 6,125 6,125 6,137 6,125 6,125
Fund Balance, End of Year $6,125 $6,125 $6,125 $6,137 $6,125
REVOLVING LOAN FUND 96
Revenues 9600
Loan Repayments 3850 4,228 24,210 67,866 - -
Transfer In 3950 60,254 15,000 15,000 - 7,500
Investment Earnings 3980 2,905 8,320 4,841 6,575 1,998
Miscellaneous 3990 - - - - -
Total Program Revenues 67,387 47,530 87,707 6,575 9,498
Expenditures 9610
Misc Contractual Services 4500 - - - - -
Transfers Out 6530 - - 100,000 - -
Loans 8520 100,000 250,000 100,000 101,216 50,000
Business Improvement Loans 8530 15,000 15,000 - 48 -
Total Program Expenditures 115,000 265,000 200,000 101,264 50,000
Fund Balance, Beginning of Year 191,902 417,319 304,195 398,884 439,386
Fund Balance, End of Year $144,289 $199,849 $191,902 $304,195 $398,884
HIGHWAY 63 SALES TAX FUND 98
Revenues 9800
Economic Development Sales Tax 3090 - 1,198,815 647,595 1,153,022 1,134,614
Investment Earnings 3980 - - - - -
Total Program Revenues - 1,198,815 647,595 1,153,022 1,134,614
Expenditures 9810
Economic Dev Sales Tax T/O 6540 - 1,198,815 647,595 1,153,022 1,134,614
Total Program Expenditures - 1,198,815 647,595 1,153,022 1,134,614
Fund Balance, Beginning of Year - - - - -
Fund Balance, End of Year $0 $0 $0 $0 $0
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APPENDIX I: BUDGET AND FINANCIAL POLICIES
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BUDGET MANAGEMENT POLICIES and PRACTICES
It is the policy of the City Council of the City of Kirksville to annually develop a budget that
accurately reflects the revenue and expenditure goals and objectives of the City Council, and
incorporate those goals, objectives, programs and projects which best serve the public good. The
budget of the City of Kirksville will be constructed and managed in accordance with the policies
set forth below. During the course of each fiscal year, the budget will be used to provide
direction in the administration of City services.
I. OPERATING BUDGET
A. The City will maintain a financial and budgetary control system to ensure adherence to
the budget and awareness of the financial environment. Monthly financial reports will be
prepared and submitted to the Mayor, City Council and City Manager.
B. The City will attempt to avoid layoffs in actions to balance the budget. Necessary per-
sonnel reductions will be made through attrition, if possible.
C. The City will focus cost reduction efforts by using the service classification system to
determine priority.
Services provided by the City are categorized in order to set priorities for allocating available
funds and are defined as follows:
1. Basic or Core Services: Includes (1) legally mandated commitments or
services, (2) those most closely linked to the health and safety of the
citizens of Kirksville, and (3) those providing a net revenue contribution,
or reducing identifiable costs in the same fiscal year.
2. Maintenance of Effort Services: Services that (1) maintain control of City
resources, (2) reduce identifiable costs in future years, and (3) are
necessary to keep the public adequately informed of legislative matters.
3. Quality of Life Services: Activities which are provided for more
specialized groups, or are more aesthetic or promotional in nature.
The above categories have been applied to the City services as follow:
Basic or Core Services
Debt Services
Police & Fire
Water & Sewer
Street & Public Land Maintenance
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Maintenance of Effort Services
Council
Administration
Personnel
Finance
Municipal Court
Public Facilities
Economic & Community Development
Codes & Engineering
Quality of Life Services
Parks
Recreation
Aquatic Center
North Park
Airport
4. Enterprise funds will be self-supporting, including direct and overhead costs.
Enterprise operations will not be subsidized and rates will be established to
provide coverage of cost of operations, capital replacement and debt service.
Rates will be reviewed annually and set in accordance with the requirements for
participation in the Missouri State Revolving Loan Fund program or other bond
covenants.
5. Charges for Internal Services shall be set at the lowest level possible to maintain
essential programs. All excess earnings or costs shall be reconciled
proportionately at the end of the fiscal year.
6. Increases in staff will be permitted only in cases where the service demands have
been expanded.
II. BALANCED OPERATING BUDGET
The City shall adopt a balanced budget where operating revenues for each Fund are equal to, or
exceed, operating expenditures (excluding capital, contingencies and debt service) for that
particular Fund. Any increase in expenditures, decrease in revenues or combination of the two
that would result in a budget imbalance will require a budget amendment rather than spending
unappropriated surpluses or designated reserves to support ongoing operations. Any year-end
operating surpluses will revert to unappropriated balances for use in maintaining reserve levels
set by policy and the balance will be available for capital projects and/or "one-time only"
General Fund expenditures.
This is in accordance with Missouri Statute Section 67.010.2., which prevents the total proposed
expenditures from any Fund exceed the estimated revenues to be received plus any
unencumbered balance or less any deficit estimated for the beginning of the budget year.
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III. BUDGET PROCESS
The annual budget is a fiscal plan that presents the services which will be provided to the com-
munity and the funds needed to perform the services. The City of Kirksville prepares its budget
on a calendar year basis, January 1st through December 31
st.
The budget shall be presented as a legislative document that, together with the related appro-
priating ordinance, will represent City Council policy concerning the sources and uses of funds
for the budget year.
The budget process will adhere to the following time lines:
The City Manager will present policy recommendations and develop goals for the
upcoming budget year to be submitted to the Council between 120 and 180 days
prior to the beginning of each budget year.
A budget calendar will be developed on an annual basis.
The City Manager shall submit a budget for Council review at least 45 days prior
to the beginning of each budget year.
In December, the City Council shall hold a public hearing and two public readings
on the budget as submitted. The budget will be available for public inspection at
least ten days before the public hearing.
The City Council shall adopt the budget, by majority vote, no later than the last
Monday of December. If the City Council does not take final action by this date,
the budget will be considered effective as it was submitted.
The budget shall be on record in the City Clerk's office and open to public
inspection. In addition, a copy of the budget is available on-line at the City of
Kirksville’s website www.kirksvillecity.com.
The budget document will be submitted to the Government Finance Officers
Association (GFOA) within 90 days after adoption by ordinance to be considered
for the Distinguished Budget Presentation Award.
IV. REPORTING POLICY
Amounts presented in the budget document shall be compared with actual revenues and
expenditures for each month and year-to-date ended during the budget year. The monthly
reports will be presented in such a form that will enable the City to maintain control over its
financial resources and communicate adherence to the intent of the Council for the budget year.
This process will provide information to monitor the performance of municipal services against
the budget goals established by the Council.
V. RESERVES
Operating or capital reserves will be used for the following reasons:
1. Provide sufficient working capital to meet daily cash needs.
2. Provide reserves to absorb emergency expenditures caused by natural disaster
such as fire, flood or earthquake.
3. Cover any unanticipated deficit resulting from a shortfall in actual revenues in a
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given budget year.
4. Provide for capital replacement.
General Fund - The City will maintain a restricted balance at the end of the year of equal to 17
percent of budgeted General Fund expenditures, excluding capital, transfers out and
contingencies. The City Council has the option to approve an alternative restricted balance if the
restricted balance is higher than the ending fund balance. This will provide a buffer against
possible economic decline or unforeseen contingencies. Reserves in excess of the restricted
balance will be available for purchase of capital equipment or other one-time General Fund
expenditures as approved by the City Council.
Utility Fund - In order to participate in State Revolving Loan Fund (SRF) financing, a separate
operation and maintenance fund and a replacement fund are required to be maintained for both
the clean water and drinking water financial operations. Operation and maintenance accounts are
funded by a transfer from the operations revenue of the respective fund. The replacement fund
has a specific annual dollar designation that is required to be transferred from operations
revenue. The accumulation of the monies transferred in over the actual expenditures in the
replacement fund will build up a future reserve designated for capital replacement.
After Utility Fund operating capital and reserve needs have been met on an annual basis, any
excess monies may be set aside to provide the funding necessary to implement a capital
replacement program. A minimum capital reserve balance in the Utility Fund of the lessor of
15% of the current year budgeted annual operation and maintenance expense or the prior year’s
depreciation expense shall be maintained. The City Council has the option to approve an
alternative capital reserve balance if the minimum capital reserve balance cannot be met.
A debt service reserve is to be funded from stormwater utility charges to pay debt service on the
Recovery Zone Economic Development bonds issued for the stormwater management program.
Excess of revenues over debt service is to be paid to a surplus account to fund operating
expenses of the stormwater utility.
Other Funds - Reserve balances for other funds maintained by the City of Kirksville will vary
depending on each activity requirement.
VI. BUDGETARY CONTROL POLICY
The adoption of annual operating budgets is used as a control device for all Funds of the City of
Kirksville. Departmental directors are responsible and will be held accountable for the
expenditures of their divisions and/or departments. Expenditures may not exceed appropriations
for any division or department within each applicable Fund without authorization from the City
Manager. Unexpended operating budget appropriations lapse at year end.
During the fiscal year, budgetary control is maintained by frequent review of departmental
appropriation balances and through the use of a purchase order system and computerized
financial administrative system. Purchase orders which would exceed appropriated balances are
not released until further review and approval by the City Manager. An integral part of this
control process assures that capital expenditures are for those items specifically approved in the
budget, unless proper exceptions have been granted.
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VII. AMENDMENTS
Departmental appropriations that have not been expended by the end of the fiscal year will not be
available in the ensuing fiscal year unless re-approved. The City Manager may transfer any
unencumbered appropriation balance or any portion thereof, from one account or department,
within the same fund to another. The City Manager will notify the Council of any interdepart-
mental transfers. Any revisions that alter the total operating expenditures of any fund must be
approved by the City Council. Such supplements or amendments shall be filed with the original
budget. Expenditures for capital projects may be carried over from year to year when the total
dollar amount of the project has previously been approved by Council action but must be
reappropriated in any succeeding year’s budget.
Establishing appropriations for a new project or Fund will necessitate a budget amendment and
City Council approval prior to expenditure. Budget amendments resulting from over-runs to
existing appropriations or for release of monies to be made available from approved projects,
will be presented for City Council approval in December prior to the fiscal year end.
VIII. BASIS OF ACCOUNTING & BUDGETING
The budgets/accounts of the general government type funds (i.e., general fund, special revenue
funds, capital improvement funds) are prepared on a modified accrual basis. This means that
expenditures are recognized when liabilities are incurred, and revenues are recognized when
received in cash, except for material revenues which are accrued when they become available
and measurable.
The proprietary fund type (i.e., enterprise funds and the internal service fund) is bud-
geted/accounted for with revenues and expenses recognized as earned or incurred, respectively.
Expenses are recognized when a commitment is made (e.g., through a purchase order) and
revenues are also recognized when they are obligated to the City (for example, water user fees
are recognized as revenue when bills are produced).
Fiduciary funds and agency funds are budgeted/accounted for using a modified accrual basis for
budgeting.
The City of Kirksville accounts for the financial transactions in each Fund and in the preparation
of its interim financial reports under "generally accepted accounting principles" (GAAP).
Usually this conforms to the way the City prepares its budget, with the following exceptions:
Accrued compensated absences and other post-employment benefits are not
recognized as expenditures for budgetary purposes.
Capital outlays for proprietary funds are budgeted as expenditures.
Debt service principal payments are budgeted as expenditures.
Capital grants and bond/loan proceeds in proprietary funds are budgeted as
revenue.
Depreciation and amortization are not budgeted as expenditures.
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The following fund types and account groups are used by the City:
A. Governmental Fund Types Governmental Funds are those through which most governmental functions of the City are
financed. The acquisition, use and balances of the City's expendable financial resources and the
related liabilities (other than those in proprietary funds) are accounted for through governmental
funds. The measurement focus is upon determination of changes in financial position. The
following are the City's governmental fund types:
The General Fund is the principal fund of the City and accounts for all financial
transactions not accounted for in other funds. The general operating expenditures, fixed
charges and capital improvement costs that are paid through other funds are financed
through revenues received by the General Fund.
Special Revenue Funds are used to account for revenues derived from specific taxes,
governmental grants or other revenue sources which are designated to finance particular
functions or activities of the City.
Capital Improvement Funds are established to account for resources designated to
acquire capital facilities, except for minor acquisitions financed from regular operating
funds.
B. Proprietary Fund Types
Proprietary Funds are used to account for the City's ongoing organizations and activities which
are similar to those often found in the private sector. The measurement focus is upon
determination of net income. The following are the City's proprietary fund types:
Enterprise Funds account for operations that provide a service to citizens, financed
primarily by a user charge for the provision of that service, and activities where the
periodic measurement of 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 City, or to other
governmental units, on a cost reimbursement basis.
C. Fiduciary Fund/Agency Types
Fiduciary Funds are used to account for assets held by a government in a trustee capacity for
individuals, private organizations, other governments, and/or other funds. The City is the trustee
for five such funds.
Agency Funds - The City acts in a custodial role for these Funds; they account for the temporary
receipt of funds that are passed through to other entities. All receipts are offset by payments
made on behalf of the entity. The City maintains two such Funds.
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The following are additional City Council financial policies that are separately stated and
adhered to in order to make the budget a good financial document and to provide direction in the
administration of the budget document.
Purchasing Policy - Council Policy #2
Investment Policy - Council Policy #10
Revenue Policy - Council Policy #16
Cash Management Policy - Council Policy #20
Debt Management Policy - Council Policy #20
IX. PERSONNEL POLICY
Control of expenditures in the area of personnel costs is provided through position control. No
new regular full-time or regular part-time positions may be created without the approval of the
City Council. The City will seek volunteers and federal or state employment assistance programs
whenever possible.
X. CAPITAL IMPROVEMENT PLAN POLICY
The City’s Capital Improvement Plan (CIP) provides a detail of capital expenditures proposed
for the next five fiscal years for rolling stock, building maintenance, computers, radios, parks,
streets, Airport, utilities and for any anticipated ongoing capital replacement program. This plan
shows the means of funding for each capital item and the service delivery and operating impact
of each capital project, including personnel, operating and maintenance and debt service. The
CIP is presented to the City Council on an annual basis and the capital items will be integrated
into the appropriate budget upon City Council approval.
Financing of capital expenditures from available funds is the least costly and most desirable
method and every effort will be made in the CIP to use this method prior to incurrence of debt.
Those capital expenditures that cannot be internally funded will follow financing options and
methods outlined in the City’s Debt Management Policy.
Utility capital projects will be primarily funded by user fees and operational needs as resources
allow.
Grant-funded capital items will be evaluated for service delivery impact prior to replacement.
Capital acquisitions through the Capital Improvement Sales Tax Fund will be in accordance with
its annual Allocation Plan.
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XI. PERFORMANCE MEASUREMENT POLICY
The City will develop and use program and service performance measurements as an integral
part of long-term strategic planning and managerial decision-making processes. These measures
will be linked to budgetary goals and objectives and be a tool to assist the citizens assess
departmental efforts in managing resources efficiently and effectively. Measurements will
consist of a mix of the following:
Workload-which measures the quantity of activity for a reporting unit
Demand-which measures the amount of service opportunities
Efficiency-which measures the relationship between output and service cost
Effectiveness-which measures the impact of an activity
Performance measurements reported are meaningful to the department’s performance and are
monitored over the long-term to establish a benchmark or trend. Established benchmarks will
then be integrated into the performance measurement process for variance monitoring.
Performance management allows for the budget process to focus on the value of a service or
project in addition to the cost of providing or implementing.
XII. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting and reporting policies of the City conform to generally accepted accounting
principles applicable to local governments. The following represents the more significant
accounting and reporting policies and practices of the City:
Reporting Entity - In determining the agencies or entities which comprise the City for financial
reporting purposes, the criteria of oversight responsibility over such agencies or entities, special
financing relationships and scope of public service provided by the agencies or entities are used.
Oversight responsibility is determined by the extent of financial interdependency, control over
the selection of the governing authority and management, ability to significantly influence
operations and accountability for fiscal matters. The City's budget includes E911 Central
Dispatch, which is a discretely-presented component unit for financial reporting purposes.
Independent Audit - An independent audit shall be made of all accounts including special and
trust funds of the City at least annually. This audit shall be made as soon after the close of the
fiscal year as possible. The annual audit will be conducted by certified public accountants which
are selected by the City Council. The City Manager shall make available copies of such audit for
public inspection at the office of the City Clerk.
A Comprehensive Annual Financial Report (CAFR), prepared under the provision of GASB 34,
shall be issued within six months of the close of the previous fiscal year. It will be reviewed by
City management and the City Council and presented to the City Council at a public meeting.
The City shall attempt to maintain accounting records in such a manner to receive an unqualified
audit opinion and to qualify for a Certificate of Achievement for Excellence in Financial
Reporting from the GFOA.
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Internal Control - The City utilizes a computerized financial accounting system, which
incorporates a system of internal accounting controls. Such controls have been designed to
ensure that the financial and physical assets of the City are effectively safeguarded and that
accurate accounting data is available for collection, compilation and reporting purposes in
conformity with generally accepted accounting principles. The City’s internal control system is
designed to promote operational efficiency and adherence to policy. The cost of internal controls
should not outweigh their benefits. The City’s comprehensive framework of internal controls
has been designed to provide reasonable rather than absolute assurance that the financial
statements will be free from material misstatement.
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BUDGET CALENDAR FOR FY 2013
July 23 Budget schedule distributed to department heads
August 6 Templates for temporary/overtime payroll projections for current and upcoming year distributed
August 13 Temporary/overtime payroll requests due to City Manager
August 20 Review performance measurements with departments
August 31 Budget templates distributed to departments
September 5 Upcoming year revenue projections and items for Council retreat due:
Status of FY 2012 budget goals
General Fund revenue projections
Utility Fund revenue projections
Multi-year capital plans: streets; utilities; rolling stock; CIST-building maintenance,
computers, radios, Airport, parks, etc.
City Council goals for FY 2013
Financial policies and practices
September 6 City Council retreat (4:30pm - 8:30 pm)
September 17 Review results of Council retreat and performance measurements with department heads
September 21 Central Garage budget proposal* due to City Manager
September 24 City Manager budget review meeting with Central Garage
October 1 All other Fund/departmental budget proposals* due to City Manager
October 8-10 City Manager budget review meetings with departments and follow-up meetings as necessary
November 19 Preliminary budget submittal to City Council and City Council review of budget
November 19- Preliminary budget available on website and in Administration for public inspection
December 17
December 3 Public hearing on FY 201 budget and first reading
Adoption of FY 2012 amendment ordinance
December 17 City Council adoption of FY 2013 budget
January 1 New Year begins
January 31 FY 2013 budget document distributed
*FY 2013 Budget proposal includes (electronic copy version):
Program description
Summary of significant changes for FY 2013 budget
Performance measurements
Short and long-term goals
Budget templates
Budget detail
Capital submittal
Projects summary
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REVENUE MANAGEMENT POLICY It is the policy of the City of Kirksville to use its resources in a manner to ensure consistent
provision of public services and help ensure financial stability regardless of economic
fluctuations. The following practices are followed to ensure sufficiency of revenue flow:
The City will attempt to maintain a diversified and stable revenue system to shelter it from
short-run fluctuations in any one revenue source. Efforts will be directed to optimize
existing revenue sources in addition to seeking new revenue sources.
The City acknowledges that obtaining additional major revenue sources is a component of
ensuring a balanced budget. The City Finance Director will provide an annual estimate to
the City Council of anticipated revenues using an objective and analytical process utilizing
conservative assumptions.
The City will rely on user charges where appropriate, but will refrain from “nuisance”
charges. User charges, as opposed to licensing or regulatory charges, shall, wherever
possible and appropriate, recover the full cost (operating, direct, indirect, debt service and
capital) of providing the service. Utility user charges will be reviewed annually to ensure
sufficiency of revenues to fund all costs for provision of water, sewer and stormwater
services.
All charges and fees will be reviewed annually. Comparison with other public and/or
private organizations will be used when appropriate, as well as service cost, in determining
the level of fees and charges, and their equities.
The City will consider market rates and charges levied by other public and private
organizations for similar services in establishing tax rates, fees and charges.
The City will refinance outstanding debt whenever economically feasible.
The City will follow an aggressive policy of collecting revenues, including past due bills of
any type.
The City shall dispose of surplus property in the most cost effective manner and ensuring
optimum fair market value is received.
One-time revenues will be used only for one-time expenditures. The City will avoid using
non-recurring revenues to fund on-going programs and activities.
The City shall actively pursue federal, state and other grant opportunities when deemed
appropriate. Before accepting any grant, the City shall consider all implications related to
costs associated with complying with the terms of the grant agreement and the ongoing
obligations that will be required in connection with the acceptance of the grant. Programs
or projects financed with grant monies will be budgeted separately and will be adjusted to
reflect the level of available funding. In the event of reduced grant funding, City resources
may be substituted only after all program priorities are funded during the budget process.
Capital or programs funded by grants will not automatically be funded by non-grant
resources.
The use of revenues, which have been pledged to bond holders, will conform in every
respect to bond covenants and restrictions in the commitment of those revenues.
Revenues actually received will be compared to budgeted revenues by the City’s Finance
Director and variances will be investigated. A summary of the results will be presented to
the City Manager and City Council.
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INVESTMENT POLICY
I. Scope This policy shall govern the investment activities of the City of Kirksville, excluding any
specific funds cited or those pertaining to investments of employees’ retirement funds or
proceeds from certain bond issues.
Pooling of Funds - Except for cash in certain restricted, fiduciary or special funds, the City will
consolidate cash balances from all funds to maximize investment earnings. Investment income
will be allocated to the various funds based on their respective participation and in accordance
with generally accepted accounting principles.
External Management of Funds - Investment through external programs, facilities and
professionals operating in a manner consistent with this policy will constitute compliance.
II. General Objectives The primary objectives, in priority order, of investment activities shall be safety, liquidity, and
yield:
Safety - Safety of principal is the foremost objective of the investment program. Investments
shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall
portfolio. The objective will be to mitigate credit risk and interest rate risk.
Credit Risk - The City will minimize credit risk, the risk of loss due to the failure of the
security issuer or backer, by:
Pre-qualifying the financial institutions, broker/dealers, intermediaries, and
advisors with which the City will do business.
Diversifying the portfolio so that potential losses on individual securities will be
minimized.
Interest Rate Risk - The City will minimize the risk that the market value of securities in
the portfolio will fall due to changes in general interest rates, by:
Structuring the investment portfolio so that securities mature to meet cash
requirements for ongoing operations, thereby avoiding the need to cash in
unmatured investments or sell securities on the open market prior to maturity.
Investing operating funds primarily in shorter-term securities.
Liquidity - The City’s investment portfolio shall remain sufficiently liquid to enable the City to
meet all operating requirements that may be reasonably anticipated. This will be accomplished
by structuring the portfolio so that investments mature concurrent with cash needs to meet
anticipated demands (static liquidity). Since all possible cash demands cannot be anticipated, the
portfolio should consist largely of investments with active secondary or resale markets (dynamic
liquidity). A portion of the portfolio also may be placed in bank deposits or repurchase
agreements that offer same-day liquidity for short-term funds.
Yield - The City’s investment portfolio shall be designed with the objective of attaining a market
rate of return throughout budgetary and economic cycles, taking into account the investment risk
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constraints and liquidity needs. Return on investment is of secondary importance compared to
the safety and liquidity objectives described above. The core of investments is limited to
relatively low risk securities in anticipation of earning a fair return relative to the risk being
assumed. Securities shall not be sold prior to maturity with the following exceptions:
A security with declining credit may be sold early to minimize loss of principal.
A security swap would improve the quality, yield, or target duration in the
portfolio.
Liquidity needs of the portfolio require that the security be sold.
III. Standards of Care
Prudence - The standard of care to be used by investment officials shall be the “prudent person”
standard and shall be applied in the context of managing an overall portfolio. Investment officers
acting in accordance with written procedures and this investment policy and exercising due
diligence shall be relieved of personal liability for an individual security’s credit risk or market
price changes, provided deviation from expectations are reported in a timely fashion to the
governing body and the liquidity and the sale of securities are carried out in accordance with the
terms of this policy. Investments shall be made with judgment and care, under circumstances
then prevailing, which persons of prudence, discretion and intelligence exercise in the
management of their own affairs, not for speculation, but for investment, considering the
probable safety of their capital as well as the probable income to be derived.
Ethics and Conflicts of Interest - City staff involved in the investment process shall refrain
from personal business activity that could conflict with the proper execution and management of
the investment program, or that could impair their ability to make impartial decisions. City staff
involved in the investment process shall disclose any material interests in financial institutions
with which they conduct business. They shall further disclose any personal financial/investment
positions that could be related to the performance of the investment portfolio.
Delegation of Authority - Authority to manage the investment program is granted to the City’s
Finance Director as investment officer. Responsibility for the operation of the investment
program is hereby delegated to the investment officer, who shall act in accordance with the
established written procedures and internal controls for the operation of the investment program
consistent with this investment policy. Procedures should include references to: safekeeping,
delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements,
and collateral/depository agreements. No person may engage in an investment transaction except
as provided under the terms of this policy and the procedures established by the investment
officer. The investment officer shall be responsible for all transactions undertaken and shall
establish a system of controls to regulate the investment activities.
IV. Investment Transactions
Authorized Financial Institutions - The purchase of City investment securities will be on a
competitive basis from financial institutions which have branches located within the City limits
of Kirksville or from the State of Missouri investment pool. A list will be maintained of
financial institutions authorized to provide investment transactions.
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Internal Controls - The investment officer is responsible for establishing and maintaining an
internal control structure that will be reviewed annually with the City’s independent auditor. The
internal control structure shall be designed to ensure that the assets of the City are protected from
loss, theft or misuse and to provide reasonable assurance that these objectives are met. The
concept of reasonable assurance recognizes that (1) the cost of control should not exceed the
benefits likely to be derived and (2) the valuation of costs and benefits require estimates and
judgments by management.
V. Portfolio
Investments - The City will limit its purchase of investment securities to those which are of the
highest quality, including, but not limited to the following instruments:
. U.S. Treasury Bills, Notes and Bonds
. Certificates of Deposits (collateralized)
. Government Repurchase Agreements
Collateralization - All Certificates of Deposits and Repurchase Agreements will be fully
collateralized at 105%. The securities acceptable to be used as collateral are described in
Missouri Statutes 30.270, Part 1, with the exception of items 6 and 7.
All securities, which serve as collateral against the deposits of a depository institution, must be
safe kept at a non-affiliated custodial facility. Depository institutions pledging collateral against
deposits must, in conjunction with the custodial agent, furnish the necessary custodial receipts
within five business days from the settlement date.
The City shall have a depositary contract and pledge agreement with each safekeeping bank that
will comply with the Financial Institutions, Reform, Recovery, and Enforcement Act of 1989
(FIRREA). This will ensure that the City’s security interest in collateral pledged to secure
deposits is enforceable against the receiver of a failed financial institution.
Investment Restrictions and Prohibited Transactions - To provide for the safety and liquidity
of the City’s funds, the investment portfolio will be subject to the following restrictions:
Borrowing for investment purposes (“Leverage”) is prohibited
Instruments known as Structured Notes (e.g. inverse floaters, leveraged floaters,
and equity-linked securities) are not permitted. Investment in any instrument,
which is commonly considered a “derivative” instrument (e.g. options, futures,
swaps, caps, floors, and collars), is prohibited
Contracting to sell securities not yet acquired in order to purchase other securities
for purposes of speculating on developments or trends in the market is prohibited
VI. Investment Parameters
Diversification - Investments shall be diversified to minimize the risk of loss resulting from over
concentration of assets in specific maturity, specific issuer, or specific class of securities.
Diversification strategies shall be established and periodically reviewed.
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Maximum Maturities - To the extent possible, the City shall attempt to match its investments
with anticipated cash flow requirements. Because of inherent difficulties in accurately
forecasting cash flow requirements, a portion of the portfolio should be continuously invested in
readily available funds such as in bank deposits or overnight repurchase agreements to ensure
that appropriate liquidity is maintained to meet ongoing obligations.
Generally, the City will maintain approximately 75 percent of the City’s cash reserves in short-
term investments of less than one-year maturities. Long-term investments of up to two years
shall be limited to approximately 25 percent of the City’s investments. At no time shall funds
from the City’s pooled cash account be invested for a length to exceed two years without the
prior approval of the City Council.
VII. Reporting
Reports - At least quarterly, the investment officer shall prepare an investment report, including
a management summary that provides an analysis of the status of the current investment portfolio
and transactions made by the investment officer over the last quarter. This report shall be
provided to the City Council and will include the following:
Listing of individual securities held at the end of the reporting period.
Realized and unrealized gains or losses resulting from appreciation or
depreciation by listing the cost and market value of securities over one-year
duration (in accordance with Government Accounting Standards Board (GASB)
31 requirements). [Note, this is only required annually]
Average weighted yield to maturity of portfolio on investments as compared to
applicable benchmarks.
Listing of investment by maturity date.
Percentage of the total portfolio which each type of investment represents.
Performance Standards - The investment portfolio will be managed in accordance with the
parameters specified within this policy. The portfolio should obtain a market average rate of
return during a market/economic environment of stable interest rates. A series of appropriate
benchmarks may be established against which portfolio performance shall be compared on a
regular basis.
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CASH MANAGEMENT POLICY
It is the policy of the City of Kirksville to follow prudent cash management practices to ensure
the availability of funds for the payment of bills and payroll; properly safeguard the collection of
cash and ensure timely deposit; maintain an accurate accounting of cash inflows and outflows;
facilitate the investment of idle cash to maximize revenues; and monitor the level of funds
necessary to meet short-term needs.
Cash pool
All monies from all of the City’s different funds are centralized in the City’s main checking
account (pooled account) unless stipulated under federal or state provisions to be segregated or
as required for special projects. For financial reporting purposes, the monies are reported in the
appropriate fund. Interest earned by the pool is proportionately divided among the funds based
on their month-end cash balance.
Centralized depository
Various City departments have the capability to accept cash payments. Monies collected are
forwarded on a daily basis to the Finance Department which performs the actual depository
function. A deposit is made daily to ensure funds are available for immediate use or investment.
Monies collected after the deposit is made are kept secure in a locked vault with access limited to
authorized personnel.
The City accepts substitute checks that meet the standards as outlined under the Check Clearing
for the 21st Century Act (Check 21 Act). Any checks that are not in compliance with the
promulgated standards will be subject to refusal of acceptance.
Credit card acceptance
Credit cards are accepted as a payment method to encourage discretionary charges, i.e., airport
fuel and recreation fees, in addition to mandatory charges for customer convenience, i.e., utility
bills. The City will not charge fees for usage of the credit cards but instead will take any
convenience costs into account when structuring charges for services.
The City maintains compliance with the Payment Card Industry (PCI) data security requirements
for security controls over customer card data.
On-line services
The City will encourage the payment of fees or charges through the use of the City’s on-line web
payment system.
Receivables
The City actively pursues collection on returned checks and bad debts. Returned checks are
subject to additional processing costs incurred by the City. Checks will not be accepted from
individuals who have not satisfied outstanding debts or who have a history of writing bad checks.
Procedures for the collection of delinquencies conforms with the provisions of the Fair Debt
Collection Practices Act Subchapter V, Section 1692 of the U.S. Code, which requires the
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elimination of abusive debt collection practices, limits communications with debtors, prohibits
harassment or abuse, prohibits unfair practices, requires written validation of the debt, provides
for civil liability of debt collectors and uses the Federal Trade Commission to enforce its
provisions.
Special tax liens are instigated against real property whose owners have failed to pay debt
obligations to the City related to that specific property, e.g., demolition costs, mowing, etc.
Internal controls
A segregation of duties is mandatory to ensure proper handling of cash collections and to be in
compliance with annual audit procedures. The Finance Director has the overall fiduciary
responsibility for proper cash management.
Petty cash
The Finance Department petty cash drawer is housed in a secure and locked location and is
limited in access to three authorized employees. Petty cash vouchers are utilized to record the
withdrawal of funds and are signed by the individual requesting the withdrawal. The petty cash
fund is reconciled at a minimum on a monthly basis.
Other departments maintain separate petty cash funds which can only be reimbursed by submittal
of approved vouchers to the Finance Department. These funds are periodically audited and the
amount in any fund will not exceed $500.
Bank reconciliations
The City maintains various bank accounts which are reconciled on a monthly basis, generally
within five working days of the beginning of the month. To maintain proper segregation of
duties, the bank reconciliation duties are divided among various employees that have no direct
responsibility for the collection or disbursement of cash in the account for which the
reconciliation is performed.
Cash flow monitoring
Temporarily idle cash is invested until needed. Cash inflows and outflows are monitored to
ensure that the supply of liquid cash is available to meet appropriation requests. During peak
construction periods and recreation season, cash outflows increase and cash on hand is generally
maintained at a level to meet three months of appropriation requests. Cash flow monitoring
ensures the City has the ability to meet future cash requirements and eliminates the need for
short-term borrowing in addition to maximizing the time available for investment.
The City’s investment policy is explained in more detail in City Council Policy #10.
Vendor disbursements
On a weekly basis, the City Manager and Finance Director approve the listing of vendor
payments to be disbursed for that week. Vendor payments are disbursed weekly, generally on
Friday, unless it falls on an observed holiday. Exceptions to the weekly disbursement cycle
include the need for an advance check or for an electronic transfer for payment of payroll taxes,
bonds, bond fees, sales tax remittance, etc.
The City strives to make timely payment and take advantage of every applicable discount
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possible.
Payroll disbursements
Payroll is performed bi-weekly and is paid from a bank account set up specifically to disburse
payroll monies, payroll taxes and payroll-related transactions. Monies are transferred from the
pooled account as needed to cover payroll disbursements. City employees have the option for
their payroll checks to be directly deposited into their respective bank accounts.
Check fraud protection
The City secures its check stock in a locked location with access limited to a maximum of four
authorized personnel and is accounted for through a control log. Two authorized signatures are
required on all checks disbursed. A signature stamp is utilized which is secured and available for
use by only authorized personnel. Duties are segregated among the staff for initiating,
authorizing, preparing, signing, mailing payments and reconciling bank statements.
Banking services
The City goes out for bids on their banking services every two years, with an option to renew
with their current financial institution for an additional two years. The bid process consists of
sending out requests for proposals (RFP) to all local financial institutions which details the
services required by the City. Each bid is reviewed in detail to determine the scope of services
offered, at what cost and interest rate offered on the collective bank accounts. The City Council
approves the bid in July with the agreement for banking services to commence September 1.
The City maintains a written banking services agreement with the depository bank engaged.
Collateral
All deposits must be collateralized equal to a margin of 105 percent of market value over the
bank balances, inclusive of the FDIC-insured limit of $250,000. The collateral is held in a third-
party bank that is independent of the depository bank or the bank’s holding company. The
securities acceptable to be used as collateral are described in State Statutes 30.270, Part 1, with
the exception of items 6 and 7.
Unclaimed Property
All refunds of monies are remitted back to the rightful owners as applicable. The City makes
every possible effort to find the owner of property; if refunds are “abandoned” or go unclaimed,
the City will hold the monies for a period of five years before remitting to the Missouri State
Treasurer’s Office, as per State Statutes Chapter 447 RSMo.
Identity Theft
The City enforces the Fair and Accurate Credit Transaction Act of 2003 (FACTA) and adopted
the “Red Flag” rules as they pertain to the provision of and payment for municipal-provided
utility services. An Identity Theft Prevention Program was adopted by the City effective
October 20, 2008.
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DEBT MANAGEMENT POLICY
It is the policy of the City of Kirksville to abide by established debt control policies in order to
provide assurance of the City’s commitment to sound financial management and controlled
borrowing practices and set parameters for issuing debt and managing the debt portfolio.
Capital Planning
Capital improvement plans are prepared on a multi-year basis. These plans go through an annual
review by the City Council in conjunction with the budget process. Financing needs are
determined well in advance in order to identify all alternative sources of funding and locate the
most cost-effective financing option for the City.
Responsibility
It is the responsibility of the Finance Department to acquire the proper debt instrument and
ensure the most cost-effective method of financing for the project. The City Council and City
Manager will give the final approval on the acceptability of a financing arrangement.
The City will make all debt service payments when due on a timely basis, including all principal
and interest payments, sinking fund payments, debt service reserve fund payments and payments
for all other debt-related obligations.
Non-appropriation
All debt payments are subject to appropriation on an annual basis and must be approved in the
budget process. All financing contracts contain a non-appropriation clause to recognize that the
City cannot be obligated in subsequent years.
Pay-as-you-go financing
The City will pay for all equipment and infrastructure projects in cash if the applicable fund has
an adequate cash flow and fund balance, project phasing is feasible and funding will not curtail
operating or maintenance expenditures.
Nondebt capital funding sources
The City will normally rely on existing funds and project revenues to finance capital projects
such as major maintenance, equipment acquisition and small development projects. The City
will strive to locate grants, matching fund programs or low-interest loan programs to assist with
the cost of capital projects.
Capital financing
The City will utilize debt financing for one-time capital improvement projects when the project’s
useful life will exceed the term of financing and when project or specific revenues will be
sufficient to service the long-term debt.
Bonds will be amortized within a period not to exceed the expected useful life of the asset being
financed.
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The City will confine long-term borrowing to capital improvements or infrastructure projects that
cannot be financed from current revenues. Long-term debt will not be used for any recurring
purpose such as current operating and maintenance expenditures or revenue shortfalls.
Capital improvements will be financed primarily through user fees, service charges, assessments
or special taxes attributable to that specific project.
Generally, the City will make a down payment to any project with an expected useful life of less
than 10 years, rather than relying on 100% debt financing.
Debt issued by the City should be structured to provide for either level principal or level debt
service. Deferring the payment of principal should be avoided except in cases where it will take
a period of time before project revenues are sufficient to pay debt service. Ascending debt
service should generally be avoided.
Interfund borrowing will be considered to finance high priority needs on a case-by-case basis and
only when planned expenditures in the fund making the loan would not be compromised.
Interfund borrowing may be used when it would reduce costs of interest, debt issuance and/or
administration.
The City will generally conduct financings on a competitive basis, unless the nature of the
project favors a negotiated financing.
Debt structure
The City is eligible to issue short-term debt which may include, but not be limited to: tax,
revenue, grant or bond anticipation notes; tax-exempt commercial paper; or variable rate notes
when such instruments allow the City to accomplish capital acquisitions or projects.
The City may issue long-term debt which may include, but not be limited to: general obligation
bonds, certificates of participation, revenue bonds, tax increment bonds or variable rate notes.
The City may also enter into long-term leases for public facilities, property and equipment.
The type of debt to be issued will be determined in accordance with the following factors:
1. Direct and indirect beneficiaries of the project; a majority of the citizens should
benefit from a project financed by general obligation bonds;
2. Time pattern of the stream of benefits generated by the project;
3. Alternative types of existing or potential user charges and the ability to generate
revenue by controlling rates;
4. Effect of the proposed bond issue on the City’s ability to finance future projects of
equal or higher priority;
5. The interest costs and costs of issuance of each alternative type of issuance; and,
6. Impact of the issue on the City’s financial position and credit rating.
Restrictions
General obligation bonds can only be issued after approval by the taxpayers through a public
referendum. The City will try to keep the average maturity of general obligation bonds at or
below 20 years. Current or advance refundings (replacement of outstanding debt with new debt
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issued at a lower interest rate) will be utilized when advantageous, legally permissible, and
prudent and when a 5% net debt service savings is realized over the term of the debt.
General obligation debt per capita will not exceed $300.
The City will use special assessments, revenue bonds and/or other available self-liquidating debt
measures instead of general obligation bonds where and when possible and applicable.
Revenue bonds will be issued for revenue-producing facilities only. Rates charged for such
operations shall be sufficient to generate a net income equivalent to 120% of the annual debt
service obligation. The maximum permissible term for revenue bonds shall be twenty years.
Debt reserves equal to the next principal and interest payment shall be maintained (except for
assessment debt).
Short-term debt instruments, i.e., tax and revenue anticipation notes, commercial paper and
variable rate demand bonds will be used in limited circumstances and only as interim financing
sources.
Debt will be structured for the shortest period consistent with a fair allocation of costs to current
and future beneficiaries or users.
Overlapping debt
Overlapping governments are other taxing jurisdictions that overlap the City’s boundaries, thus
exposing the City’s taxpayers to taxation by other governmental entities. The City will strive to
minimize the use of debt; it is recognized that the individual taxpayer must bear the burden of all
overlapping jurisdictions, both for operating and capital purposes.
Legal debt margin
Per State Statutes, general obligation bonds are subject to a legal debt limit of 20% of the City’s
portion of assessed valuation of taxable property. This is outlined in Council Policy #3.
Rating
The City of Kirksville seeks to maintain the highest possible credit rating for all categories of
short and long-term general obligation debt that can be achieved without compromising delivery
of basic City services and achievement of adopted City policy objectives.
The City will not consider long-term debt that, through its issuance, would cause the City’s bond
rating to be lowered.
The City will maintain good communications with bond rating agencies about its financial
condition. The City will follow a policy of full disclosure on every financial report and bond
prospectus.
Lease financing
The City will utilize capital leasing arrangements to fund the purchase or construction of major
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capital items when necessary. Lease payments will be paid from the applicable operating
revenues.
Bond counsel
The City will retain external bond counsel for all debt issuances to ensure compliance with
applicable federal and state tax and other laws and regulations pertaining to public financing. No
debt will be issued by the City without a written opinion by bond counsel.
Financial advisor
The City will retain an external financial advisor, selected through a competitive process, to be
utilized in selected debt issuances.
Arbitrage
The City will follow a policy of full compliance with all arbitrage rebate requirements of the
federal tax code and Internal Revenue Service regulations and will perform, as necessary,
arbitrage rebate calculations for each issue subject to rebate on an annual basis. All necessary
rebates will be filed and paid when due.
Financial disclosures
The City shall include the appropriate debt disclosures as required in the Official Statements, the
Comprehensive Annual Financial Report (CAFR) and the annual budget.
Rate increases
For any enterprise fund that is supporting debt, an annual rate study will be performed to ensure
that the fees or rates are sufficient to meet the debt service requirements.
Letter of credit
Occasionally, a letter of credit is required from the City’s depository bank to establish
availability of funds and a limit of funds dedicated to the specific project. The Finance Director
will be responsible for acquiring the letter of credit and negotiating the terms.
Conduit financing
The City may sponsor conduit financings for those activities, i.e., economic development,
housing, etc., that have a general public purpose and are consistent with the City’s overall service
and policy objectives. All conduit financings must be structured to protect the City completely
from any credit risk or exposure and must be approved by the City Manager before being
submitted to the City Council for authorization and implementation.
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APPENDIX II: PERSONNEL INFORMATION
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Fiscal Year 2013 2012 2011
1002 Administration
City Manager 1 1 1
City Clerk/Executive Secretary 1 1 1
Total 2 2 2
1003 Human Resources
Human Resource Director 1 1 1
1004 Economic Development
Assistant City Manager 1 1 1
Community Services Coordinator 1 1 0
Administrative Assistant 1 1 1
Total 3 3 2
1005 Finance
Finance Director 1 1 1
Finance Supervisor 1 1 1
Accounts Payable Clerk 1 1 1
Account Clerk 2 2 2
Customer Service Clerk 1 1 1
Total 6 6 6
1007 Municipal Court
Municipal Court Clerk 1 1 1
Deputy Court Clerk 1 1 1
Total 2 2 2
1008 Public Buildings
Public Facility Techncian 1 1 1
Custodian 2 2 2
Total 3 3 3
Approved Full-Time Positions by Department
General Fund
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Fiscal Year 2013 2012 2011
1020 Police Administration
Police Chief 1 1 1
Deputy Police Chief 1 1 1
Records and Evidence Custodian 1 1 1
Administrative Assistant 1 1 1
Total 4 4 4
1022 Police Protection
Police Lieutenant 1 1 1
Police Sergeant 3 3 3
Police Corporal 1 3 3
School Resource Officer 1 1 1
Master Police Officer 2 0 0
Police Officer 13 13 13
Total 21 21 21
1023 Police Investigations
Detective 3 3 3
1024 Animal Control
Animal Control Officer 1 1 1
1032 Fire Administration
Fire Chief 1 1 1
Assistant Fire Chief 1 1 1
Administrative Assistant 1 1 1
Total 3 3 3
1034 Fire Protection
Battalion Chief 3 3 3
Fire Captain 3 3 3
Firefighter II/EMT 6 8 11
Firefighter 6 4 1
Total 18 18 18
Approved Full-Time Positions by Department
General Fund
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Fiscal Year 2013 2012 2011
1050 Public Works Administration
Public Works Director 1 1 1
Administrative Assistant 1 1 1
Total 2 2 2
1052 Street/Park Maintenance
Street Maintenance Supervisor 1 1 1
Maintenance Foreman 2 2 2
Traffic Control Technician 1 1 1
Equipment Operator II 3 3 3
Equipment Operator I 1 1 1
Maintenance Worker 5 5 5
Total 13 13 13
1073 Code Enforcement
Codes and Planning Director 1 1 1
Senior Inspector 1 1 1
Inspector II 1 1 1
Inspector 1 1 1
Administrative Assistant 1 1 1
Total 5 5 5
1074 Engineering
City Engineer 1 1 1
Engineering Technician IV 1 1 1
Engineering Technician III 1 1 1
Engineering Technician III 1 1 1
Total 4 4 4
1080 Community Services
Community Services Director 0 0 1
Recreation Specialist 1 1 1
Total 1 1 2
1088 Aquatic Center
Recreation Specialist II 1 1 1
Approved Full-Time Positions by Department
General Fund
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Fiscal Year 2013 2012 2011
2510 E911 Central Dispatch Fund
E911 Communications Director 1 1 1
Communications Operator II 1 1 1
Communications Operator 7 7 7
Total 9 9 9
8750 Airport Fund
Airport Director 1 1 1
Airport Operator 3 3 3
Total 4 4 4
4010 Central Garage
Fleet Maintenance Supervisor 1 1 1
Mechanic 2 2 2
Administrative Assistant 1 1 1
Total 4 4 4
8002 Water Administration
Utility Billing Coordinator 0 1 1
Accounts Receivable Clerk 1 1 1
Customer Service Representative 0 3 3
Total 1 5 5
8020 Water Treatment
Deputy Public Works Director 0.5 0.5 0.5
Utility Supervisor 1 1 1
Utility Operator 6 6 6
Maintenance Worker 1 1 1
Total 8.5 8.5 8.5
Approved Full-Time Positions by Department
Special Revenue
Internal Service Fund
Utility Fund
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Fiscal Year 2013 2012 2011
8030 Water Distribution
Utility Maintenance Supervisor 1 1 1
Maintenance Foreman 2 2 2
Equipment Operator II 3 3 3
Equipment Operator I 1 1 1
Utility Locator 1 1 1
Customer Service Representative 3 0 0
Maintenance Worker 5 5 5
Total 16 13 13
Wastewater Treatment
Deputy Public Works Director 0.5 0.5 0.5
Utility Supervisor 1 1 1
Utility Operator II 1 1 1
Utility Operator 2 2 2
Mechanic 1 1 1
Maintenance Worker 1 1 1
Total 6.5 6.5 6.5
Total Full-time Employees 142 143 143
Approved Full-Time Positions by Department
Utility Fund
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Range/Position Classification
Range 5 Step A Step B Step C Step D Step E Step F Step G
Custodian Annual 21,210 21,909 22,608 23,307 24,007 24,706 25,405
Hourly 10.197 10.533 10.869 11.206 11.542 11.878 12.214
Overtime 15.296 15.800 16.304 16.808 17.313 17.817 18.321
Range 6 Step A Step B Step C Step D Step E Step F Step G
Account Clerk Annual 22,694 23,442 24,190 24,938 25,687 26,435 27,183
Airport Operator Hourly 10.911 11.270 11.630 11.990 12.349 12.709 13.069
Animal Control Officer Overtime 16.366 16.905 17.445 17.984 18.524 19.064 19.603
Customer Service Clerk
Maintenance Worker
Range 7 Step A Step B Step C Step D Step E Step F Step G
Administrative Assistant Annual 24,282 25,083 25,883 26,684 27,484 28,285 29,085
Communications Operator Hourly 11.674 12.059 12.444 12.829 13.214 13.598 13.983
Customer Service Representative Overtime 17.511 18.088 18.666 19.243 19.820 20.398 20.975
Deputy Court Clerk
Equipment Operator
Records and Evidence Custodian
Utility Locator
Range 8 Step A Step B Step C Step D Step E Step F Step G
Accounts Payable Clerk Annual 25,982 26,839 27,695 28,552 29,408 30,265 31,122
Communications Operator II Hourly 12.491 12.903 13.315 13.727 14.139 14.550 14.962
Equipment Operator II Overtime 18.737 19.355 19.973 20.590 21.208 21.826 22.443
Recreation Specialist Fire HR 9.428 9.738 10.049 10.360 10.671 10.981 11.292
Firefighter Fire OT 1.5x 14.141 14.607 15.074 15.540 16.006 16.472 16.938
Fire OT 2x 18.855 19.477 20.098 20.720 21.341 21.963 22.585
Range 9 Step A Step B Step C Step D Step E Step F Step G
Accounts Receivable Clerk Annual 27,801 28,718 29,634 30,551 31,467 32,384 33,300
City Clerk/Executive Secretary Hourly 13.366 13.807 14.247 14.688 15.128 15.569 16.010
Firefighter II/EMT Overtime 20.049 20.710 21.371 22.032 22.693 23.354 24.015
Inspector
Mechanic
Police Officer
Public Facility Technician
School Resource Officer
Traffic Control Technician Fire HR 10.087 10.420 10.753 11.085 11.418 11.750 12.083
Utility Mechanic Fire OT 1.5x 15.131 15.630 16.129 16.628 17.127 17.625 18.124
Utility Operator Fire OT 2x 20.175 20.840 21.505 22.170 22.835 23.500 24.166
Range 10 Step A Step B Step C Step D Step E Step F Step G
Detective Annual 29,748 30,728 31,709 32,690 33,670 34,651 35,632
Engineering Technician II Hourly 14.302 14.773 15.245 15.716 16.188 16.659 17.131
Fire Captain Overtime 21.453 22.160 22.867 23.574 24.281 24.989 25.696
Inspector II
Maintenance Foreman
Municipal Court Clerk
Police Corporal /MPO Fire HR 10.794 11.150 11.505 11.861 12.217 12.573 12.929
Recreation Specialist II Fire OT 1.5x 16.191 16.724 17.258 17.792 18.326 18.859 19.393
Utility Operator II Fire OT 2x 21.587 22.299 23.011 23.722 24.434 25.146 25.857
Range 11 Step A Step B Step C Step D Step E Step F Step G
Engineering Technician III Annual 31,830 32,880 33,929 34,978 36,028 37,077 38,126
Senior Inspector Hourly 15.303 15.808 16.312 16.816 17.321 17.825 18.330
Overtime 22.955 23.711 24.468 25.225 25.981 26.738 27.495
7% Between the Ranges 91% 94% 97% Median 3% 6% 9%
2013 City of Kirksville - Pay ScheduleEffective January 6, 2013 - 2.5%
Hourly/Non Exempt Positions
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New hires start at Step A. Employees receive performance evaluations every year on their hire
date. Depending on the outcome of the evaluation, they may advance to the next step. Steps F
and G were added for 2012.
Range/Position Classification
Range 111 Step A Step B Step C Step D Step E Step F Step G
Finance Supervisor Annual 37,185 38,411 39,637 40,863 42,089 43,314 44,540
Community Services Coordinator Monthly 3,099 3,201 3,303 3,405 3,507 3,610 3,712
Fleet Maintenance Supervisor Biweekly 1,430 1,477 1,524 1,572 1,619 1,666 1,713
Range 112 Step A Step B Step C Step D Step E Step F Step G
Battalion Chief Annual 40,904 42,252 43,601 44,949 46,298 47,646 48,995
Engineering Technician IV Monthly 3,409 3,521 3,633 3,746 3,858 3,971 4,083
Str Maintenance Supervisor Biweekly 1,573 1,625 1,677 1,729 1,781 1,833 1,884
Utl Maintenance Supervisor
Police Lieutenant
Utility Supervisor
Range 113 Step A Step B Step C Step D Step E Step F Step G
Human Resource Director Annual 44,994 46,477 47,961 49,444 50,927 52,411 53,894
Deputy Public Works Director Monthly 3,749 3,873 3,997 4,120 4,244 4,368 4,491
Biweekly 1,731 1,788 1,845 1,902 1,959 2,016 2,073
Range 114 Step A Step B Step C Step D Step E Step F Step G
Airport Director Annual 49,493 51,125 52,757 54,388 56,020 57,652 59,283
Assistant Fire Chief Monthly 4,124 4,260 4,396 4,532 4,668 4,804 4,940
Deputy Police Chief Biweekly 1,904 1,966 2,029 2,092 2,155 2,217 2,280
E911 Communications Director
Range 115 Step A Step B Step C Step D Step E Step F Step G
City Engineer Annual 54,443 56,238 58,033 59,828 61,622 63,417 65,212
Codes and Planning Director Monthly 4,537 4,686 4,836 4,986 5,135 5,285 5,434
Biweekly 2,094 2,163 2,232 2,301 2,370 2,439 2,508
10% between Ranges 91% 94% 97% Median 3% 6% 9%
Police Sergeant
Salaried/Exempt Positions
2013 City of Kirksville - Pay ScheduleEffective January 6, 2013 - 2.5%
Fire Rate is based on annual divided by 2,756 hours / Annual base rate is calculated using the adjusted hourly rate x 2912
City Manager
Finance Director
Assistant City Manager
Public Works Director
Police Chief
Unclassified Positions
Fire Chief
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APPENDIX III: CITIZEN BOARDS/COMMITTEES
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CITIZEN BOARDS/COMMITTEES
AFFORDABLE HOUSING BOARD (3-Year Term) David Jacobs
Doug Brown
Karla Dwyer
Sue Robinson
Roger Edge, Councilmember, Council Representative
AIRPORT AND TRANSPORTATION COMMISSION (3-Year Term)
Roger Rosenberg
Jim Wagner
Dick Roberts
Pete Detweiler
Ron Winkler
Richard Gooch
Harold Osborn
Lynn Blankinship
Richard Detweiler, Mayor, Council Representative
John Buckwalter, Staff Representative
David Hall, Staff Representative
BOARD OF ADJUSTMENT (5-Year Term)
Preston Sparks
Doyle Dover
Jim Baumgartner
Burnell Helton
Robert Ehrlich
Brad Selby, Staff Representative
Alternates: David Norman
Gary Rogers
DOWNTOWN TAX INCREMENT FINANCING COMMISSION (4-Year Term)
Robert Ehrlich, City Representative
Bill Castles, City Representative
Don Crosby, City Representative
Tony Fajkus, Councilmember, City Representative
Katie Myers, City Representative
Nate Walker, City Representative
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CITIZEN BOARDS/COMMITTEES
HISTORIC PRESERVATION COMMISSION (3-Year Term)
Phillip Biston
Ken Shook
Cole Woodcox
Carol Kellum
Derek Miller
Betty McLane-Isles
Tony Fajkus, Councilmember, Council Representative
Brad Selby, Staff Representative
Sarah Halstead, Staff Representative
KIRKSVILLE HOUSING AUTHORITY (4-Year Term)
Bill Lovegreen
Ed Carpenter
Sophia Korellas
Pam Windtberg
John Gillum
Ex-Officio: Ruth Carter
KIRKSVILLE INDUSTRIAL DEVELOPMENT AUTHORITY (6-Year Term)
Tim Crist
Mary Magers
Bill Lovegreen
Burt Beard
Dr. James Don Smith
LAKES, PARKS AND RECREATION COMMISSION (3-Year Term)
Luke Mudd
Yvette Amerman
Dan Green
Steve Kolb, Advisor
Judy Duden
Hank Janssen
Dr. Carolyn Cox
Marsha Jones
Larry Logston
Jerry Mills, Councilmember, Council Representative
Melanie Smith, Staff Representative
NANCY REED FUGATE COMMISSION (2 or 4-year Terms)
Marietta Jayne
Jan Hartje
Bonnie Collier
Mrs. E. L. White
Diana Apa
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CITIZEN BOARDS/COMMITTEES
PLANNING AND ZONING COMMISSION (4-Year Term)
John Buckwalter
Doug Kollar
Betty McLane-Isles
Dave Jacobs
Jerry Kellum
R. Clark Wilson
Mike LaBeth
Charles Morris
Robert Russell, Council Representative
Brad Selby, Staff Representative
WATERSHED MANAGEMENT COMMISSION
Clayton Dillavou
Dr. Cynthia Cooper
Stan Pickens
Jim Novinger
Rodger Bland
Martin Jayne
Zel Eaton
Mari E. Macomber, City Manager, City Representative
John Buckwalter, Staff Representative
Jack Schuster, Staff Representative
Ex-Officio Members:
Phillip Ayers
Stewart Blessing
Robert Broz
Mike Anderson
Marsha Jones
Dennis Brawner
Richard Morrow
Dickie Brown
Brian Todd
Thuy Le
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NON CITY-APPOINTED COMMITTEES/BOARDS ADAIR COUNTY EXTENSION COUNCIL (2-Year Term)
Heather Darrah, City Representative
CHAMBER OF COMMERCE BOARD Mari E. Macomber, City Manager, City Representative, Ex-Officio
CHAMBER GOVERNMENTAL AFFAIRS BOARD
Roger Edge and Mari E. Macomber, City Manager, City Representative
CONVENTION AND TOURISM ADVISORY BOARD Mari E. Macomber, City Manager, City Representative
Sheila Pruitt, City Representative
E-911 JOINT SERVICES BOARD
Mari E. Macomber, City Manager, City Representative
Jim Hughes, Police Chief, City Representative
Randy Behrens, Fire Chief, City Representative
Katie Myers, Finance Director, Council-Appointed Representative
FIRE DEPARTMENT LABOR MANAGEMENT COMMITTEE
Richard Detweiler, Mayor, City Representative
HIGHWAY 63 TRANSPORTATION CORPORATION (3-year term)
John Buckwalter, City Representative
Richard Detweiler, Mayor, City Representative
Norman Belitz, City Representative
Mari E. Macomber, City Manager, City Representative
(KDICI) KIRKSVILLE DOWNTOWN IMPROVEMENT COMMITTEE, INC.
Sarah Halstead, Community Services Coordinator, City Representative, Ex-Officio
(K-REDI) KIRKSVILLE REGIONAL ECONOMIC DEVELOPMENT, INC. (formerly NEED)
Richard Detweiler, Mayor Pro-Tem, City Representative
Roger Edge, Councilmember, City Representative
Mari E. Macomber, City Manager, City Representative
Annette Sweet, City Representative
NORTHEAST MISSOURI REGIONAL PLANNING COMMISSION & RURAL
DEVELOPMENT CORPORATION Robert Russell, Councilmember, City Representative
Alternate: Mari E. Macomber, City Manager, City Representative
NORTHEAST MISSOURI REGIONAL PLANNING COMMISSION, SOLID WASTE COUNCIL Roger Edge, Councilmember, City Representative
Alternate: Mari E. Macomber, City Manager, City Representative
STRATEGIC PLANNING COMMITTEE
Mari E. Macomber, City Manager, City Representative
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APPENDIX IV: GLOSSARY
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GLOSSARY/ACRONYMS
A
Account Number: A system of numbering or designating a specific resource or activity used to
record increases and decreases in the dollar amount associated with that resource or activity.
Accrual Basis: Accounting basis when revenue is recognized in the period earned whether
actually received or not and expenses are recognized and matched with the related revenue of the
period whether actually paid or not. (Used by proprietary-type funds)
ADA: Americans with Disabilities Act (ADA) signed into law on July 26, 1990 mandating the
accessibility rights of individuals with disabilities.
Adopted Budget: The budgeted amounts approved by the City Council for a fiscal year.
AED: Automated external defibrillator is a portable electronic device that treats potentially life
threatening cardiac conditions through defibrillation.
Agency Fund: A fund used to collect or temporarily hold resources on behalf of some third
party.
ALP: An Airport Layout Plan is an FAA-prescribed planning process with the primary goal of
providing a development program that is efficient, economical, safe and environmentally
acceptable for the airport facility.
Amended Budget: Projected year-end revenues and expenditures approved by the City Council.
Amortization: The straight-line method of recognizing expense is used unless specifically
stated otherwise.
Appropriation: The legal authorizations made by the City Council to the department, office or
agency of the City which approves their budgets and allows them to make expenditures and incur
obligations for specific purposes within the amounts approved.
Approved Budget: The final budget amounts, inclusive of budget amendments made by the
City Council and/or City Manager to the adopted budget.
ARRA: American Recovery and Reinvestment Act of 2009. Federal program established to
promote stimulus monies to municipalities and counties.
ASA: Amateur Softball Association is the national governing body of softball which provides
standards for umpires and conduct of softball tournaments.
ASCLD/LAB: The American Society of Crime Laboratory Directors/Laboratory Accreditation
Board (ASCLD/LAB) is a not-for-profit corporation, incorporated in the state of Missouri, which
is an accrediting body in the field of forensic science.
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Assessed Valuation: The value of property set for taxing purposes, which is determined by the
County Assessor, who is charged with determining the taxable value of property according to a
formula set by the State of Missouri.
Assets: Economic resources of an entity expressed in monetary terms, i.e., cash, accounts
receivable, capital assets, etc.
ATC: Airport and Transportation Commission - A City-appointed board that reviews plans and
issues regarding transportation, the Airport and street infrastructure.
ATSU: A.T. Still University - The medical educational university founded in Kirksville.
Audit: A comprehensive investigation of the manner in which the City's resources were actually
utilized. A financial audit is a review of the accounting system and financial information to
determine how City funds were spent and whether expenditures are in compliance with the
legislative body's appropriations.
Authorized Personnel: The number of employment positions approved by the City Council.
B
Balanced Budget: Total expenditures do not exceed revenues, plus any unencumbered balance
or less any deficit estimated for the beginning of the budget year.
Basic or Core Services: Includes (1) legally mandated commitments or services, (2) those most
closely linked to health and safety of the citizens of Kirksville and (3) those providing a net
revenue contribution or reducing identifiable costs in the same fiscal year.
BLS: Basic life support is a level of medical care which is used on patients with life-threatening
illness or injury until the patient can be given full medical care.
BOD: Biological oxygen demand is a measure of the oxygen used by microorganisms to
decompose organic waste.
Budget: The financial plan of operation embodying an estimate of proposed expenditures for a
given period and the proposed means of financing them.
Budget Amendment: Adjustments made to the budget during the fiscal year by the City
Manager or City Council to properly account for unanticipated changes which occur in revenues
and/or expenditures and for programs initially approved during the fiscal year.
Budget Policy: A policy that is established by the City Council directing the budget process and
encompassing procedures to be followed.
Budgetary Control: The management of a fund or department in accordance with the approved
budget in order to control expenditures within the limitation of available appropriations and
available revenues.
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C
Capital (or capital expenditure): An asset item with a value of $1,000 or more and a useful
life of more than one year.
Capital Project or Improvement Fund: Established to account for governmental fund
financial resources designated to be used for the acquisition or construction of major capital
facilities, excluding minor acquisitions financed from regular operating funds.
CBD: Central Business District - The area encompassing the downtown district.
CDBG: Community Development Block Grant - A program funded by the Missouri
Department of Economic Development to improve targeted areas of a community.
Centerville: Defined by the National League of Cities as a core city in a micropolitan area that
performs urban-like functions while maintaining its rural charisma.
CID: Community Improvement District - The CID Act enacted by Missouri provides for
property owners or business owners within a specified area to form either a not-for-profit
corporation or a political subdivision. Once formed, these entities possess powers enabling them
to carry out numerous fiscal initiatives, primarily the ability to raise funds through special
assessments and taxes for the provision of public infrastructure.
CIP: Capital Improvement Plan is a short-range plan, usually four to ten years, which identifies
capital projects and equipment purchases, provides a planning schedule and identifies options for
financing the plan.
CIST: The City’s Capital Improvement Sales Tax Fund established to capture collection of the
¼-cent capital improvement sales tax.
COBRA: Consolidated Omnibus Budget Reconciliation Act. An employee may continue
insurance benefits for 18 months after leaving employment by continuing to make payments at
100% of premium.
CODIS: Combined DNA Index System - A DNA database funded by the United States Federal
Bureau of Investigation (FBI) that stores DNA profiles created by Federal, State and local crime
laboratories in the United States, which has the ability to be searched to assist in the
identification of suspects in crimes.
Contingency: An appropriation of funds to cover unforeseen events which occur during the
budget year.
COPPS: Community Oriented Policing/Problem Solving - A police department program aimed
at enhancing relations with the citizens through proactive communications.
Council Goal: A directive that is specifically identified by the City Council to be achieved.
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D
Debt Service: Payments of principal and interest related to long-term debt.
Debt Service Fund: Accounts for resources designated for the payment of interest and principal
on long-term general obligation debt.
DED: (Missouri) Department of Economic Development - A State of Missouri department that
is available to provide assistance with economic development issues in a community.
Deficit: The excess of expenditures over revenues during the budget year.
Department: A functional unit of the City containing one or more divisions or activities.
Depreciable Asset: An asset used in the course of business which is subject to loss of
usefulness over time, e.g., vehicles, equipment, buildings or other infrastructure, excluding land.
Depreciation: The process of estimating and recording the lost usefulness, expired useful life or
diminution of service from a fixed asset that cannot or will not be restored by repair and will be
replaced. The cost of the fixed asset's lost usefulness is the depreciation or the cost to reserve to
replace the item at the end of its useful life.
DNA: Deoxyribonucleic acid, a nucleic acid that contains the genetic instructions used in the
development and functioning of all known living organisms.
DNR: (Missouri) Department of Natural Resources - A state regulatory agency that governs
public water and wastewater systems and landfills.
Downtown Tax Increment Financing District: This District is an area encompassing the
Central Business District of Kirksville.
DREAM: Downtown Revitalization and Economic Assistance for Missouri - An initiative that
provides select communities access to technical and financial assistance necessary to accomplish
their downtown revitalization plans.
E
EEO: Equal employment opportunity laws prohibit specific types of job discrimination in
certain workplaces that are monitored and enforced by the Department of Labor.
EFT: Electronic Funds Transfer - A system for transferring funds among parties electronically,
without the need for paper checks.
Encumbrance: An amount of money committed and set aside, but not yet expended, for the
purpose of a specific good or service.
Enterprise Fund: A "proprietary fund" type used to account for resources committed to self-
supporting activities of the government that renders services on a user-charged basis.
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EPA: Environmental Protection Agency - A federal regulatory agency that governs a variety of
environmental issues relating to cities, counties and industries.
Expendable Trust Fund: A fund from which principal and earnings are authorized to be
expended.
Expenditure: A decrease in net financial resources. Expenditures include current operating
expenses requiring the present or future use of net current assets, debt service and capital outlays,
and intergovernmental grants, entitlement and shared revenues.
Expenses: Outflows or other using up of assets or incurrence of liabilities (or a combination of
both) from delivering or producing goods, rendering services or carrying out other activities that
constitute the city's ongoing major or central operations.
F
FAA: Federal Aviation Association - The Federal agency overseeing the operations of air
transportation and regulating providers and airports.
FAR: Federal Aviation Regulations enforced by the FAA.
FAU: Federal Aid for Urban Areas - A Federal program disbursing monies for the improvement
of qualifying infrastructure projects, e.g., airport, streets, etc.
FBO: Fixed Based Operator - This identifies the headquarters of operations established at an
airport.
FEMA: Federal Emergency Management Agency - A Federal entity created to assist with
emergency situations.
Fiduciary Fund: A fund used to account for assets held in trustee capacity or as an agent for
individuals, private organizations, other governmental units and/or other funds.
Fiscal Year: The period used for the accounting year. Effective with fiscal year 2006, the City
of Kirksville is on a January 1 through December 31 fiscal year basis.
FLSA: The Fair Labor Standards Act of 1938 is a Federal statute of the United States which
applies to employees engaged in interstate commerce or employed by an enterprise engaged in
commerce or in the production of goods for commerce.
FMLA: The Family & Medical Leave Act allows ”eligible” employees to take off up to 12
work weeks in any 12 month period for the birth or adoption of a child, to care for a family
member or if the employee themselves has serious health condition.
FTE: Full-time employee of the City.
Fund: An accounting entity with a self balancing set of accounts that record financial
transactions for a specific government activity or function.
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Fund Balance: The excess or deficit of a governmental-type fund's assets over liabilities and
reserves. Fund balance is classified as either reserved or unreserved.
Fund Equity: The difference between fund assets and fund liabilities and is an indicator of the
financial health and stability. It is reported as fund balance for governmental-type funds and
known as net assets in proprietary-type funds.
Fund Type: For governmental accounting purposes, all funds are classified into seven
categories: General, Special Revenue, Capital Projects, Internal Service, Debt Service,
Enterprise or Fiduciary and Agency.
G
GAAP: Generally Accepted Accounting Principles - Standards or guides to action in preparing
financial accounting reports as recommended by the GASB.
GASB: Governmental Accounting Standards Board - The regulatory entity promulgating
uniform financial reporting standards to be used by governmental agencies.
General Fund: This is the general operating fund of a City. The revenues and expenditures
associated with all services traditionally associated with local governments are accounted for in
this fund, except for those services that are required to be accounted for in some other fund.
General Obligation Debt: Monies owed on interest and principal to holders of the City's
general obligation bonds. The debt may be supported by revenue provided from real property
which is assessed through the taxation power of the local governmental unit.
GFOA: Government Finance Officers Association - The professional organization of finance
officers representing governmental entities in the United States and Canada working towards a
common goal of sound financial management.
GIS: Geographic Information System - Any system that captures, stores, analyzes, manages
and represents data which is linked to a location.
Goal: A long-term, attainable target for an organization. It’s vision of the future.
Governmental Accounting: A subdivision of accounting practice relating primarily to
accounting for federal, state or local governmental units.
Governmental Funds: Funds used to account for tax-supported activities. There are four
different types for the City; General Fund, Special Revenue Funds, Capital Project Funds and
Fiduciary Funds.
Grant: Contribution or gift of cash or other asset from another governmental unit (typically
state or federal) to be used or expended for a specified purpose, activity, or facility.
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H
HIPAA: Health Insurance Portability and Accountability Act (HIPAA) of 1996. It was enacted
by the U.S. Congress to protect health insurance coverage for workers and their families when
they change or lose their jobs and requires the establishment of national standards for electronic
health care transactions and national identifiers for providers, health insurance plans, and
employers.
I
ICMA: International City/County Management Association - The professional organization of
appointed local government managers worldwide.
Intergovernmental Revenue: Revenue from other governments, primarily Federal and State
grants, but also payment from other local governments.
Internal Service Fund: A "proprietary fund" used to account for the financing of goods or
services provided by one department to other departments on a cost-reimbursement basis.
Investments: Assets consisting of cash deposits into certificates of deposits, securities, etc.
ISO: Insurance Services Organization - An information provider on matters that relate to risk
and management of risk issues.
J
None
K
K-REDI: Kirksville Regional Economic Development, Inc. - An organization formed to
promote Kirksville and encourage economic development in the community.
KACHI: Kirksville Area Community Health Initiative - A coalition formed among participating
employers to support and encourage physical activity and healthy lifestyle behaviors of their
employees.
KBSA: Kirksville Baseball Softball Association - An entity that promotes participation in
baseball and softball to young people.
KCOM: Kirksville College of Osteopathic Medicine - The namesake of A.T. Still University,
Andrew Taylor Still, M.D., D.O., founded the Kirksville College of Osteopathic Medicine in
1892, which was the first institution of osteopathic education in the world and continues to
provide leadership for comprehensive medical education, research, and healthcare. Consistent
with the college's mission, KCOM is consistently ranked in U.S. News & World Report as one of
the best medical schools in the country for rural and family medicine training.
KDICI: Kirksville Downtown Improvement Corporation, Inc. - A group formed to address
downtown concerns and promotion purposes comprised of downtown business owners.
KHPC: Kirksville Historic Preservation Commission - A group organized to identify and
monitor historic buildings identified in Kirksville.
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L
LAGERS: (Missouri) LocAl Government Employees Retirement System - A non-profit entity
that provides retirement, survivor and disability benefits to employees of participating local
governments of Missouri.
Lease-Purchase Agreement: Contractual agreement which is termed a "lease", but which in
substance amounts to a purchase contract for equipment, machinery and some types of
improvements.
LEPC: Local Emergency Planning Committee - Local committee required to be established
under SARA, Title III legislation concerning hazardous materials.
Levy: To impose taxes, special assessments, or service charges for the support of City activities.
LPRC: Lakes, Parks & Recreation Commission - A City-appointed board composed of
residents that provides guidance in the management of the City lakes, parks and on recreational
activities.
M
Maintenance of Effort Services: Services that (1) maintain control of City resources (2) reduce
identifiable costs in future years and (3) are necessary to keep the public adequately informed of
legislative matters.
Major Fund: Governmental fund or enterprise fund reported as a separate column in the basic
fund financial statements. The City has three governmental funds that are major funds; General
Fund, Airport Fund, and Transportation Sales Tax Fund. The Utility Fund is a major fund for the
proprietary funds.
MDC: Missouri Department of Conservation - The state agency that manages the fish, wildlife
and forest resources of Missouri.
Micropolitan: Small urban area, usually consisting of a small city and its suburbs and outlying
areas.
MIRMA: Missouri Intergovernmental Risk Management Association - An association which
provides a pooled insurance program for its members in the areas of property and casualty,
liability and workmen's compensation.
MML: Missouri Municipal League - An organization formed to advise and promote the
interests of Missouri cities, towns and villages in cooperation with each other.
MODAG: Missouri Development Authority Grant - A pass-through grant from the state to
cities for industries for infrastructure.
Modified Accrual Basis: Accounting basis where revenues are recognized in the period they
become both available and measurable while expenditures are recognized when an event or
transaction is expected to draw upon current spendable resources. (Used by governmental-type
funds)
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MoDOT: Missouri Department of Transportation - The agency responsible for the
transportation systems in the State of Missouri.
MREIC: Missouri Rural Enterprise and Innovation Center - An entity established to foster
entrepreneurial ideas and help small businesses.
MS4: Municipal separate storm sewer system through which polluted stormwater runoff is
commonly transported.
N
Net Assets: The excess or deficit of a proprietary-type fund's assets over its liabilities and
reserves. Net assets are comprised of three components: invested in capital assets, net of related
debt; restricted; and unrestricted.
Net Income: The excess of revenues over expenses for proprietary-type funds.
Non-Expendable Trust Fund: A fund from which investment earnings are allowed to be
expended while the principal must be preserved intact.
Nonoperating Expense: Expense incurred by the proprietary-type funds that is not directly
related to the primary activity of the fund, e.g., interest expense, miscellaneous expense, loss on
disposal of asset.
Nonoperating Revenue: Revenue generated in the proprietary-type funds that is not directly
related to the primary activity of the fund, e.g., interest revenue, grants and subsidies,
miscellaneous revenue, gain on disposal of asset.
NPDES: National Pollution Discharge Elimination System. A Federal program established by
the Clean Water Act regulating the discharges of pollutants into the waters of the United States.
O
Objective: A specific, measurable and observable result of an organization's activity which
advances the organization towards its goal.
Operating Budget: The annual budget and process which provides a financial plan for the
operation of government and the provision of services for the year. Excluded from the operating
budget are one-time capital projects which are determined by a separate, but interrelated,
process.
Operating Expense: An expense incurred in the proprietary-type funds that is directly related to
the primary function of the fund.
Operating Revenue: Revenue generated in the proprietary-type funds that is directly related to
the primary function of the fund.
OPIS: Oil Price Information Service is the world's most widely accepted fuel price benchmark
for supply contracts and competitive positioning.
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OSHA: Occupational Safety and Health Agency - A Federal agency that is established to
regulate workplaces to prevent work-related injuries, illnesses and deaths.
P
Performance Measures or Performance Measurements: Quantitative indicators of a
program, function, division or department that set accountability for achievement of progress.
Policy: A course of action designed to set parameters for decision and actions.
Program Description: Overview of a division/department's activities and responsibilities.
Projected Budget: Estimation of revenues and expenditures based on past trends, current
economic conditions and future financial forecasts.
Property Tax: Refers to the taxation of real and personal property as determined by multiplying
the tax rate by each $100 of assessed valuation.
Proposed Budget: The recommended City budget submitted by the City Manager to the City
Council each year.
Proprietary Funds: Funds that focus on the determination of operating income, changes in net
position (or cost recovery), financial position, and cash flows. There are two types of proprietary
funds: enterprise funds and internal service funds.
PWSD: (Adair County) Public Water Supply District - The entity that is responsible for the
supply of water to customers within its territory outside the city limits of Kirksville.
Q
Quality of Life Services: Activities which are provided for more specialized groups or are more
aesthetic or promotional in nature.
Quasi-External Transaction: This type of transaction would be accounted for as revenue or
expenditure/expense if a party external to the government was involved, e.g., a payment by the
General Fund to an Internal Service Fund for goods or services rendered.
R
Regular Full-Time Employees: Those employees who work a minimum of forty (40) hours
weekly and who maintain continuous regular employment status in a position approved by the
City Council. Regular full-time employees are eligible for all employee benefits.
Regular Part-Time Employees: Those employees who work less than forty (40) hours weekly
and who maintain continuous regular part-time employee status in a position approved by the
City Council (Volunteer Fire Fighters, Auxiliary Police and Dispatchers excepted). Regular part-
time employees are not eligible for any employee benefits (i.e., holiday pay, sick pay, medical
and dental insurance, etc.).
Reserve: An account used to indicate that a portion of fund resources is restricted for a specific
purpose or is not available for appropriation and subsequent spending.
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Retained Earnings: The designation of the excess or deficit of revenues over expenditures in
an enterprise-type operation.
Revenue Bonds: Bonds usually sold for constructing a project that will produce revenue for the
City. The revenue is used to pay the principal and interest of the bond.
Revenues: (1) Increases in the net current assets of a governmental fund type from other than
expenditure refunds and residual equity transfers. Also, general long-term debt proceeds and
operating transfers in are classified as "other financing sources" rather than as revenues. (2)
Increases in the net total assets of a proprietary fund type from other than expense refunds,
capital contributions and residual equity transfers. Also, operating transfers in are classified
separately from revenues.
Risk Management: An organized attempt to protect the City's assets against accidental loss in
the most economical method.
ROW: Right-of-way - The reference to the City-owned portion of land along public roadways.
RPC: Regional Planning Commission - A cooperative organization that coordinates planning
services and activities where mutual concerns, issues and problems overlap municipal
boundaries.
RZB: Recovery Zone Bonds, a category of Build America Bonds (BABs) for public
infrastructure and facilities in “recovery zones” which is any area with significant poverty,
unemployment or home foreclosure rates or designated as an Empowerment Zone or Renewal
Community.
S
SB40: Senate Bill 40 Boards are local county boards for mentally retarded and developmentally
disabled adults founded by Mentally Retarded Citizens of Missouri in 1968 and funded through a
tax levy for residential, vocational and other related programs and services.
SEMA: Missouri’s State Emergency Management Agency, responsible for emergency
management and preparedness for the state.
Services: The offerings by the City for the benefit of the citizenry, e.g., police and fire
protection, street maintenance, recreational, etc.
Southeast Tax Increment Financing District: This District is comprised of 830 acres lying in
the southeast area of Kirksville.
Special Revenue Fund: A fund that accounts for the proceeds of specific revenue sources that
is legally restricted to expenditure for specified purposes.
SRF: State Revolving Loan Fund - A program established to allow municipalities to jointly
participate in revenue bond issuances for infrastructure projects upon approval of the Missouri
Department of Natural Resources.
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Subsidy: Legally authorized allotment from a fund receiving revenue to the fund through which
the resources are to be expended.
Surplus: The excess of revenues over expenditures during the budget year.
SWMP: Stormwater Management Program which administers the planning, engineering and
construction of the City's stormwater infrastructure.
T
Tax: Compulsory charge levied by a city for the purpose of financing services performed for the
common benefit.
Tax Increment Fund (TIF): This fund is used to account for the City's share of tax revenues
arising from the growth in tax revenue which is restricted for the development of that area.
TCRC: Telecommunications Resource Center. A site located in Kirksville that provides
interactive technology, hosts teleconferences and computer training. The funding is provided
through a cooperation of the City of Kirksville, Kirksville R-III School District, Truman State
University and University of Missouri.
Transfer: Any interfold transaction that is not a loan, reimbursement or quasi-external as
authorized by the City Council.
TST: The Transportation Sales Tax Fund created to capture the City’s ½-cent transportation
sales tax collections.
TSU: Truman State University - A public university located in the City of Kirksville.
U
USDOT: United States Department of Transportation which oversees Federal highway, air,
railroad and maritime and other transportation administration functions.
Useful Life: Period of time over which a depreciable asset will benefit the user. The life is
dependent upon the type of asset.
User Fee: The payment of a fee for direct receipt of a public service by the party benefiting
from the service.
V
None
W
Wayfinding: The means by which to accomplish navigation from place to place.
Workmen’s Compensation: Insurance against claims for injuries sustained by employees in
the course of employment. The payment of benefits generally includes compensation for loss of
income and medical treatment.
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WTP: Water Treatment Plant - A facility that treats water, ground water or surface water and
produces potable water for public consumption or provides primary treatment and produces
"industrial water."
WWTP: Wastewater Treatment Plant - A facility that treats sewage by a process to remove
contaminants in order to produce environmentally safe discharge.
XYZ
None
END OF BUDGET DOCUMENT