City of Owasso Proposed Budget FY 2013-14

20132014

Annual Budget Proposal

Ensuring Owasso’s future with responsible governance today

C I T Y O F O WA S S OANNUAL BUDGET PROPOSAL

FISCAL YEAR 2013 - 2014

PRESENTED TOOwasso City Council

Owasso Public Works Authority TrusteesOwasso Public Golf Authority Trustees

Doug BonebrakeCharlie Brown

Chris Kelley Jeri Moberly Patrick Ross

SUBMITTED BY

Rodney RayCity Manager

INTRODUCTION 01

CONTENTS

ALL FUNDS 15

GENERAL FUND 21

OPWA FUND 69

OPGA FUND 89

OTHER FUNDS 101

APPENDIX 121

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“..disciplined actions of the past years have positioned

the City to be ready (in terms of water, wastewater,

and streets) to accommodate the

expected growth over the next years without having to

catch-up...”

HONORABLE MAYOR AND CITY COUNCIL —

Pursuant to Charter and Statutory provisions, this correspondence is for the purpose of transmitting a budget proposal for FY 2013-2014. This proposed budget includes projected revenues and estimated expenditures for all municipal operations and all funds maintained by the City and its Trusts. The proposal incorporates a format that provides additional information relating to the accomplishments and goals of the various departments and defines the purpose of the City’s departments.

Adoption of a budget is a key policy decision of the City Council and has the effect of establishing a direction for the City over the next several years. Upon completion of the City Council’s review and adoption, the budget serves as a policy statement that charges the City’s administration with the responsibility of accomplishing the goals and objectives contained within the document.

For the first time in five years, there are signs that the economy is improving to the point that growth in local business is predictable over the next several years. Developers are again expressing their interest in Owasso as a destination shopping center for northeastern Oklahoma and existing businesses are predicting record retail sales over the next several years. The forecast for business growth and increased single-family residential building are positive and indicate a stronger trend in municipal revenue.

However, the past five years had consequences that accompany any economic downturn. The slowing economy demanded that the City take a proactive approach that quickly addressed issues relating to how resources were allocated and what the spending priorities should be in a declining economy. Decisions were made to focus on a continued high level delivery of services to the taxpayers, and to do so by maintaining the existing level of staffing. In order to make that effort successful, the city asked its employee team to work for four years without pay increases. Additionally, the team was asked to do their job in the face of strong cuts to capital spending and operations. That strategy worked and now five years later, Owasso finds that

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the disciplined actions of the past years have positioned the City to be ready (in terms of water, wastewater, and streets) to accommodate the expected growth over the next years without having to “catch-up” in the areas of infrastructure and basic services.

While the past few years have been difficult, the City’s disciplined actions have resulted in Owasso remaining one of Oklahoma’s strongest and most financially stable cities. Capital projects have continued to progress and the City’s debt ratio places it at the top of the ratings by municipal rating services. Additionally, the City has paid off two sales tax debt issuances in the amount of ten million dollars each. Good decisions by the City Council have allowed Owasso to progress, re-invest, and plan during a difficult time. But more importantly, the strategy and decisions that have been made are working to put the City in a position to compete for good economic prospects, as well as for individual investment in homes and small businesses. However, as mentioned in last year’s budget message, complete recovery will not be accomplished in one action or one year; but rather in a deliberate, measured approach over the course of several years.

This budget proposes that a major priority be given to increasing the compensation of our work team. Many of the City’s team have been four years without an increase in their salary, but have remained on the team because of their strong belief in public service. This budget establishes as its first priority an increase in employee pay, and further recognizes that those on the lower end of the salary pay plan are impacted more than others and that some effort must be made to first help those who earn less. Therefore, this budget proposes an across the board increase as a per employee dollar amount, equal for all employees. Such an approach will give the greatest percentage increase to those on the lower end of the pay scale and a lesser percentage to those who receive higher wages. By beginning to increase salaries, the priority of retaining an efficient and productive workforce and the priority of protecting the security of the employee’s families is initially addressed. Keeping good people on the team and keeping their families healthy is imperative.

This proposed budget projects an increase in sales tax collections and an increase in overall revenues for the General Fund. The budget proposes a $400,000 transfer from the OPWA Fund to the General Fund to cover the cost of the City’s management of the OPWA administrative functions, duties, and responsibilities. The budget proposes a $250,000 transfer from the General Fund to the OPGA Fund. This is the second year of this direct subsidy to the golf

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course. This budget proposes rate increases in water and ambulance fees. The City of Tulsa has notified the City of Owasso of an increase in their water rates and the water rate increase proposed in this budget is a direct “pass-through” of the seven percent increase from the City of Tulsa. Ambulance fees have not changed in over six years and the Fire Department’s study of ambulance cost shows clearly that we are not recouping the cost of our services. It should be noted, that the proposed increase in ambulance fees will not impact subscribers who pay the ambulance subscription fee on their utility bill each month. The increases will however, apply to our third-party billing of insurance companies and individuals who live outside the City and do not pay the monthly subscription fee. These revenues go directly to the Ambulance Service Fund (85%) and the Ambulance Capital Fund (15%).

A second major priority of this budget is to continue the City’s annual street repair and maintenance program. This program has, as its goal, the expenditure of one million dollars annually, allocated from the City’s Capital Improvement Fund, exclusively for the repair and preventative maintenance of city streets. After three years of lower expenditures in this program, the FY 13 budget contained the full goal of one million dollars; and this proposed budget continues, for the second year, that same level of appropriation.

This budget also proposes the third phase of an increase to the employees’ share of their health care coverage cost. For the past nineteen years, the City has absorbed all of the annual cost increase for health care. Two years ago, the budget initiated a program of phased increases in the employee co-pay cost. Increasing the co-pay in this budget will bring the employee costs to the goal of twenty-five dollars. The savings to the City will help offset the rising cost of health care without endangering the security and health of the employee team and their families.

ASSUMPTIONS During the development of this budget, the staff has made certain assumptions and requests that are key to its successful implementation. These assumptions are a part of the normal process of budget development. It should be noted, however, that should the City Council adopt this proposed budget, these assumptions and recommendations become significant policy decisions providing the basis for the entire proposal.

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These assumptions and requests are listed for City Council consideration:

That the SAM’s opening will add to sales tax revenues in an amount to help increase sales tax by 9.8% increase during FY 2013- 2014

That the requested utility rates for water and ambulance services will be approved

That the total operating revenue for the OPWA in FY 2013-2014 will be $11,274,400, an increase of 4.6% from FY 2012-2013

That a transfer of $250,000 from the General Fund to the OPGA be authorized

CONCLUSIONS, COMMENTS, AND APPRECIATION The City staff is in the process of developing a major retail prospect; home building is showing improvement; and retail sales in Owasso are being enhanced by the continued expansion of big-box retailers. This momentum is creating a positive environment for growth and expansion and Owasso will, once again, be leading the way for the region. Even though caution and discipline remain the key phrases, it does appear that the City’s strong financial position can meet the goals set forth in this budget and maintain adequate reserves for emergencies or opportunities.

There will continue to be some areas of operation that are not yet scheduled for reinstatement (landscape services, organization memberships, subscriptions, etc.) and the senior staff will continue to closely monitor travel and training. But, overall, there are signs that Owasso’s economy is returning.

The entire staff has adopted a sense of shared responsibility in efforts to achieve

Retail purchases have rebounded at a growth rate of 3-4% since early 2010. This is roughly half the growth rate prior to the slowdown and one-third the rate experienced in the years coming out of the 2001 recession.

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“…home building is showing improvement and retail is being enhanced by the expansion of big-box retailers, creating a positive environment for growth...”

the goals of this budget proposal. I am very proud of the effort that has gone into the preparation of this proposal. Managers, supervisors, and team members have recognized that, indeed, “this is a team effort.” The collective actions and attitude demonstrated by the City’s staff in preparing this budget, and in decision making, are a superb example of why Owasso continues to lead the

state in resourcefulness and innovation. To meet our goals, department directors and their staff have seriously reduced their initial budget requests and understand the need for continued caution and disciplined management.

I take this opportunity to express my sincere appreciation to the staff and department directors who have worked to develop this budget; all are

valuable members of the budget team; and each has had an impact on this proposal. Special appreciation is noted for the work effort made by the City’s Assistant City Managers, Sherry Bishop and Warren Lehr, and Finance Director Linda Jones; without whom the quality, format, and accuracy of this proposal would not have been possible.

I also appreciate the time that each member of the City Council will spend in evaluating the recommendations contained in the proposal. I look forward to working with each of you in adopting the FY 2013-2014 budget and thank you for your support in implementing the strategies, goals, and services contained within the document.

Please note that there are certain statutory deadlines for budget adoption. Final adoption of the budget must take place prior to June 21, 2013. A statutorily required Public Hearing on the proposed budget is scheduled for the regular meeting of the City Council on June 4, 2013. Pending your comments and review, and those received from citizens during the Public Hearing, I plan to place a request for final adoption of the budget on the agenda for the June 18, 2013 regular City Council Meeting.

Respectfully submitted for your consideration,

Rodney J. Ray City of Owasso City Manager

Attachment A: Summary

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ATTACHMENT A: BUDGET SUMMARY

This budget contains requests for expenditures of $50,630,999 and transfers of $39,625,101, totaling $90,256,100 for all operations and all funds. Total requested expenditures represent an increase of $5,742,776 or 12.8% more than the FY 2012-2013 budget. The proposed General Fund Budget includes a request for per-sonnel cost and operations in the amount of $16,886,110 and a capital outlay request totaling $587,630. The OPWA Fund includes requests for personnel and operating expenditures of $7,423,950, capital outlay request of $4,642,225, and debt service payments of $7,343,101. The OPGA Fund includes requests for personnel and operating expenditures of $1,015,600, no capital outlay request and no debt service.

ATTACHMENT A: BUDGET SUMMARY

FUND FY 2012 - 2013 FY 2013 - 2014

General FundPersonal Services 13,727,630 14,467,400 Materials and Supplies 744,560 784,310 Other Services 1,650,745 1,634,400 Capital Outlay 421,845 587,630

Total 16,544,780 17,473,740

OPWA Fund Personal Services 2,318,577 2,324,840 Materials and Supplies 3,325,970 3,679,745 Other Services 1,440,643 1,419,365 Capital Outlay 791,750 4,642,225 Debt Service 7,528,801 7,343,101

Total 15,405,741 19,409,276

OPGA Fund Personal Services 668,600 700,500 Materials and Supplies 110,200 124,000 Other Services 131,900 191,100 Capital Outlay - - Debt Service - -

Total 910,700 1,015,600

Other Funds Personal Services 1,478,097 1,682,380 Materials and Supplies 313,260 316,900 Other Services 5,345,950 5,326,395 Capital Outlay 4,741,195 5,275,208 Debt Service 148,500 131,500

Total 12,027,002 12,732,383

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HOW TO USE THIS BUDGET PROPOSAL

This document guide outlines the City of Owasso’s FY 2013-2014 Proposed Budget. Copies of the budget are available for viewing at the Owasso Public Library and the City Manager’s office in City Hall. In addition, the budget may be viewed on the City of Owasso website, www.cityofowasso.com. Information may be obtained by calling Sherry Bishop at 918.376.1502 or emailing [email protected].

The proposed budget is organized as follows:

INTRODUCTION This section includes the letter of transmittal from the City Manager to the City Council and Trustees, and an overview of the proposed budget. In the transmittal letter, the City Manager highlights the key policy issues and programs in the budget.

SUMMARY OF ALL FUNDS This section provides a review of the revenue and expenditures in the City of Owasso’s budget. Detailed tables provide a break-down of the individual sources of revenue and expenditure, while corresponding charts provide an overview of the percentage of funds received and expended in different areas.

GENERAL FUND BUDGETS This section provides an overview of the departments’ operating budgets. Within each department is a summary of expenditures by category, for the current year and previous three fiscal years, as well as a calculation of the percent change between the proposed budget and last year’s budget.

AUTHORITY BUDGETS These sections include budget information for the Owasso Public Works Authority and the Owasso Public Golf Authority.

OTHER FUNDS This section includes budget information for specially designated funds within the City of Owasso budget. Each fund is accompanied by a description of the purpose of the fund and an accounting of expected revenues and expenditures within that fund.

APPENDIX An appendix detailing sources of revenue for the General Fund, Owasso Public Works Authority, and Owasso Public Golf Authority has been included in the final section of the Budget Proposal. Given that revenue sources have been grouped together in the Fund Budgets, this appendix will allow you to view a complete breakdown of the specific sources and amounts of revenue the City receives. Also included in the appendix is a Sales Tax Narrative, which provides an accounting of how the sales tax revenue received by the City of Owasso is broken down and expended, and a Glossary of budget-related terms.

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BUDGET PHILOSOPHY

The annual budget process is an opportunity for the citizens of Owasso to participate in making decisions concerning the services the City of Owasso provides for them. The budget is the management tool for City administration and defines the annual work program. The budget is also a framework for accomplishing the mission of the City of Owasso, which is removing the obstacles standing in the way of people celebrating their lives. The City of Owasso’s core values of integrity, accountability, teamwork, quality work, responsiveness, planning, and innovation and progression are reflected in this budget.

A successful annual budget preparation requires communication, citizen outreach, Council direction, and a commitment to excellence. In addition to balancing local needs with available resources, and incorporating the City of Owasso’s shared mission and values, the process should be a cooperative effort of the total community of Owasso.

Owasso is proud of its statewide reputation for adopting advanced financial planning strategies, and staff continues to accept the challenge of being economical with limited resources while searching for creative solutions to the delivery of City services. Working toward implementing efficiencies with forethought and providing a work environment conducive to teamwork will empower our city to change for the better. Ultimately, our primary goal is to provide the quality of life expected by the community over the long term at a reasonable cost.

This annual budget is based upon citizen expectations, clearly articulated Council policies and City Manager directives, maintenance of existing program levels, and expansion of quality of life initiatives to promote the growth of Owasso and its residents.

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CITY OF OWASSO ORGANIZATIONAL STRUCTURE

City of Owasso City Council

Citizens of Owasso

City Clerk

Citizen Boards & Commissions

City Manager

Assistant City Manager Administrative Services

Parks

Davi

Golf Course

Davi

Community Center

Davi

Economic Development

Information Technology

Finance

Assistant City Manager Operations

City Attorney

Public Works

Human Resources

Fire Services

Police Services

Support Services

Museum

Court

General Counsel

Community Development

Administrative Assistant & Support

General Counsel

Citizens of Owasso

City of Owasso City Council

Citizen Boards & Commissions

City Attorney

City Manager

Administrative Assistant & Support

Assistant City Manager Operations

Assistant City Manager Administrative Services

General Counsel

Golf Course

Museum

Community Center

Parks


Fire Service

Police Services

Public Works

City Clerk

Finance

Court

Human Resources

Information Technology

Support Services


General Counsel

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PREPARING THE ANNUAL BUDGET PROPOSAL

The City Manager is vested with responsibility for preparation of the annual budget by the Owasso City Char-ter. Development of the budget is a collaborative process between the Department Directors and the City Manager. The budget sets goals for the fiscal year and allocates resources to accomplish those goals. Once approved by the governing body, the budget becomes a major policy document establishing an agreement between the policy makers and the staff.

The budget calendar facilitates the preparation and approval of the budget in a timely manner and serves to assure compliance with the statutory deadlines of the Municipal Budget Act.

BUDGET TEAM

Warren Lehr Assistant City Manager for OperationsSherry Bishop Assistant City Manager for Administrative ServicesLinda Jones Finance Department Director

DEPARTMENTAL PREPARATION

Departmental budgets are prepared by Department Directors and Senior Administrative Staff.

BUDGET PREPARATION SCHEDULE

Jan 24th Preliminary Revenue Projections/Estimates Complete Feb 24th Department “Requested” Budget Entry Complete, 5-Year Outlay Plan DueMar 7th Review of Requested BudgetsMar 20th Update Revenue Projections/EstimatesApr 10th Budget Discussion at Council Work SessionApr 16th Finalize Revenue Estimates, Fund Budgets, Department Totals, and Fund SummariesMay 7th Budget Delivered to City CouncilMay 14th Budget Presented at Council Work Session Copies of budget distributed to Department Directors, Local Library, and Community LeadersMay 30th Notice of Public Hearing Published in Local NewspaperJun 4th Public Hearing ConductedJun 18th Budget Presented to City Council for ApprovalJun 28th Budget Filed with the State Auditor and Inspector

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A CLEAR VISION

As an organization and as individuals, we hold inherent certain values and principles. These values are set out as an acknowledgement that there exist core beliefs, developed by our life experiences, that give depth and richness to our lives and work. They can, and do, actively benefit us in developing purposeful and satisfying lives as we serve the public. Such values are recognized as critical to the everyday success of our organization. These values are not applied just when convenient, but instilled throughout our organizational process and our daily lives, so that they are naturally applied to every decision made by any individual or group within the organization.

INTEGRITY

We believe that truthfulness, openness, honesty, ethical conduct, and consistency in all actions are basic to the way we treat each other and our customers and that fair treatment to all is an organizational imperative.

ACCOUNTABILITY

We pledge, as stewards of the public’s resources, to be constantly aware of our responsibility to the public and to our work team for all we do.

TEAMWORK

We commit to a unity of purpose and harmony of action, which is a daily commitment to help create an environment of mutual respect where each individual’s contributions are valued.

QUALITY WORK

We recognize that excellence is the standard for all members of our team. We will ensure through training and professional development that each person is afforded the resources and opportunities necessary to accomplish tasks and refine work processes to that standard.

RESPONSIVENESS

We listen to all customers and respond to their concerns and requests in an efficient and timely manner.

PLANNING

We embrace a comprehensive approach to assessing the long-term effects of all decisions.

INNOVATIVE AND PROGRESSIVE

We foster a dynamic environment that inspires a willingness to change and encourages individuals to take risks in the development of new and different alternatives to create better processes and solutions.

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ENVISIONING SUCCESS

The City of Owasso envisions, therefore, an organization which:

IS INTERDEPENDENT, one which empowers and frees individuals to take risks and where every person’s work is challenging;

HAS A SENSE OF COMMON PURPOSE as to why it exists, and defines how each individual contributes to its success;

REMOVES BARRIERS TO CREATIVITY and encourages the development and use of individual skills and talents, then uses those skills and talents creatively;

CREATES AN ENVIRONMENT in which all individuals are responsible for the performance of the group;

EMBRACES CHANGE as an opportunity for organizational growth and improvement;

FOCUSES ON RESULTS and shared responsibilities;

RESPONDS TO NEEDS by rapidly identifying and acting on the opportunities to serve the customer; and

ENCOURAGES AND INSPIRES THE INDIVIDUAL to participate in process improvement and the continuous development of more effective ways to serve.

We have a vision of an organization that values the individual and recognizes that by working together we will better serve the greater cause that is public service. In this vision, we clearly see that public service is about removing the obstacles standing in the way of people celebrating their lives.

Quality seeks excellence for the organization as a whole. We recognize that efficiencies can be realized through teamwork. Process improvements and solutions are centered around creative analysis. And always, in every instance, the path to quality lies in listening to and satisfying customers.

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The past 5 years have proven that Owasso’s sound fiscal policy and priorities have endured the economic instability experienced at a national level. With consistent growth in sales tax, home starts, and commercial development, Owasso continues to lead the state in per capita sales tax collections and maintains the ability to restore and grow the city’s reserve fund.

INTRODUCTION 01

ALL FUNDS


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BUDGET SUMMARYFiscal Year 2013 - 2014

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Projected FY 13 │ 14 FY 13 │ 14 FY 13 │ 14 ProjectedBalance Projected Proposed Proposed Balance1-Jul-13 Revenues Expenditures Net Transfers 30-Jun-14

General Fund 1,945,564 25,031,260 17,500,260 (7,675,000) 1,801,564

Enterprise Funds OPWA 2,686,166 15,506,220 19,409,276 3,920,101 2,703,211 OPGA 0 765,600 1,015,600 250,000 0Total Enterprise Funds 2,686,166 16,271,820 20,424,876 4,170,101 2,703,211

Special Revenue & Capital Projects Funds Ambulance Service 144,207 1,402,000 1,394,700 0 151,507 Ambulance Capital 394,181 248,200 289,700 0 352,681 Public Safety Capital 241,882 392,900 461,300 0 173,482 E-911 246,066 205,000 330,020 0 121,046 Cemetery Care 5,397 800 2,000 0 4,197 Emergency Siren Fund 12,530 1,100 10,000 0 3,630 Juvenile Court Fund 17,128 10,000 8,000 0 19,128 Hotel Tax Fund 736,225 328,000 282,550 0 781,675 Stormwater Management 499,598 669,500 456,105 (235,101) 477,892 Capital Improvements 167,828 0 3,900,000 3,740,000 7,828 Park Development 206,636 86,000 200,000 0 92,636 CDBG 0 105,358 105,358 0 0Total Special Revenue & Capital 2,671,678 3,448,858 7,439,733 3,504,899 2,185,702Projects Funds

Internal Service Funds City Garage 0 402,150 402,150 0 0 Workers' Comp. Self Insurance 562,214 404,000 454,000 0 512,214 Gen. Liab./Prop. Self Insurance 0 240,000 240,000 0 0 Healthcare Self Insurance 0 4,065,000 4,065,000 0 0

Total Internal Service Funds 562,214 5,111,150 5,161,150 0 512,214

Sinking Fund 0 131,500 131,500 0 0

Total - All City Funds 7,865,622 49,994,588 50,657,519 0 7,202,691

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REVENUES BY SOURCES

EXPENDITURES BY FUNCTION

Taxes 46.3%

Licenses & Permits 0.7%

Intergovernmental 1.5%

Charges for Services

41.2%

Fines & Forfeitures 1.5%

Miscellaneous 0.8%

Proceeds of Loan 8.1%

General Government 9.2%

Public Safety 25.3%

Public Works 4.9%

Utilities 23.8%

Culture & Recreation 4.2%


0.8%

Debt Service 14.8%

Self-Insurance 9.4%

Capital Improvements

7.7%


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During FY 2012-2013, the City of Owasso maintained its position of economic stability. With responsible management of capital needs by a staff dedicated to character and absolute high regard for all citizens, Owasso continues to provide a desirable environment for growth in residential, commercial, and quality jobs opportunities.

INTRODUCTION 01

GENERALFUND

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GENERAL FUND SUMMARYFiscal Year 2013 - 2014

ProjectedActual Actual Actual Proposed Percent

FY 10│ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 ChangeRevenues Taxes $19,074,838 $19,954,970 $20,756,263 $22,700,000 9.36% Licenses & Permits 175,578 182,738 247,950 273,500 10.30% Intergovernmental 563,477 1,751,757 1,466,769 641,000 -56.30% Charges for Service 517,617 506,135 517,565 564,560 9.08% Fines & Forfeitures 807,499 741,855 651,511 724,000 11.13% Miscellaneous 138,790 181,523 164,942 128,200 -22.28% Total Revenues 21,277,799 23,318,978 23,805,000 25,031,260 5.15% Other Sources Transfers In - OPWA 500,000 300,000 400,000 400,000 0.00% Transfers In - OPWA Sales Tax 10,955,463 11,443,818 11,950,000 13,175,000 10.25%Total Revenues & Other Sources 32,733,262 35,062,796 36,155,000 38,606,260 6.78%

Expenditures General Government Compressed Natural Gas (CNG) 0 626,251 294,493 0 -100.00% Municipal Court 217,613 225,420 235,950 237,900 0.83% Managerial 788,653 800,040 806,200 810,800 0.57% Finance 546,515 561,887 525,000 620,625 18.21% Human Resources 316,190 339,907 345,550 358,400 3.72% General Government 506,056 465,563 498,190 524,100 5.20% Information Technology 482,729 556,609 534,000 785,287 47.06% Support Services 299,987 320,824 364,340 398,087 9.26% Total General Government 3,157,743 3,896,501 3,603,723 3,735,199 3.65% Community Development 418,454 456,240 498,440 513,340 2.99% Public Safety Police Services 4,549,152 4,645,597 4,665,202 4,888,834 4.79% Police Communications 623,107 752,211 717,750 643,920 -10.29% Animal Control 121,771 133,798 138,360 140,400 1.47% Fire Services 3,848,935 4,284,849 4,342,000 4,510,530 3.88% Emergency Preparedness 123,733 141,836 133,430 133,780 0.26% Total Public Safety 9,266,698 9,958,291 9,996,742 10,317,464 3.21% Public Works Engineering 454,189 560,182 678,550 674,550 -0.59% Streets 667,669 1,015,892 882,000 871,980 -1.14% Stormwater 344,362 323,790 350,000 442,360 26.39% Cemetery 5,392 7,354 17,300 11,255 -34.94% Total Public Works 1,471,612 1,907,218 1,927,850 2,000,145 3.75% Culture & Recreation Parks 335,101 474,428 545,000 649,342 19.15% Community Center 164,875 153,130 152,000 144,220 -5.12% Historical Museum 48,720 20,812 28,600 28,950 1.22% Total Culture & Recreation 548,696 648,370 725,600 822,512 13.36% Economic Development 107,207 109,098 110,645 111,600 0.86% Total Departmental Expenditures 14,970,410 16,975,718 16,863,000 17,500,260 3.78% Other Uses Transfers Out 17,530,712 18,344,108 19,375,000 21,250,000 9.68% Total Other Uses 17,530,712 18,344,108 19,375,000 21,250,000 9.68%Total Expenditures & Other Uses 32,501,122 35,319,826 36,238,000 38,750,260 6.93%

Change in Fund Balance $232,140 ($257,030) ($83,000) ($144,000) 73.49%

Projected Beginning Fund Balance 2,053,454 2,285,594 2,028,564 1,945,564 -4.09%Projected Ending Fund Balance 2,285,594 2,028,564 1,945,564 1,801,564 -7.40%

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Taxes 90.7%

Licenses & Permits 1.1%

Intergovernmental 2.6%

Charges for Service 2.3%

Fines & Forfeitures 2.9% Miscellaneous

0.5%

General Government21.4%


2.9%

Public Safety59.0%

Public Works11.4%

Culture & Recreation4.6%

Economic Development0.6%

GENERAL FUND REVENUES

GENERAL FUND EXPENDITURES

MUNICIPAL COURTGeneral Government

DESCRIPTION

The Municipal Court of Owasso is dedicated to providing adjudication of municipal ordinance violations and a fair administration of justice. This is done with a high level of respect, efficiency, and commitment to the public. The Municipal Court is responsible for imposing and efficiently collecting costs, fines and other penalties due the City of Owasso.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to:

• Provide resources to process citations.

• Fund the Youth Court through Youth Services of Tulsa

• Begin preparations for the implementation of on-line court fines payments

PROJECT STATUS AND ACCOMPLISHMENT

The FY 2012-13 budget provided opportunities to:

• Significantly improved delivery of services and reporting through an upgrade of court software.

• Processed more than 4,000 citations averaging a total of $55,000 per month in cash receipts.

• Provided support of the Early Intervention Program which plays an important role in working to reduce juvenile offenses and provide a valuable learning experience to participants.

• Expanded the types of juvenile offenses referred to Youth Services of Tulsa to provide a more appropriate experience with the goal of reducing recidivism

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Record number of youth volunteers as mentors in the

youth court program

Expenditure CategoryActual

FY 2010-2011Actual

FY 2011-2012Budget

FY 2012-2013Proposed

FY 2013-2014Percent Change

Personal Services 162,104 167,334 169,669 172,800 1.8%

Materials & Supplies 2,743 4,336 4,455 4,455 0.0%

Other Services & Charges 52,766 53,750 56,395 60,645 7.5%

Capital Outlay - - 1,800 - -

Total 217,613 225,420 232,319 237,900 2.4%

Position Title 2011 2012 2013 2014Judge - Part Time 1 1 1 1Prosecutor - Part Time 1 1 1 1Court Clerk 1 1 1 1Deputy Court Clerk 1 1 1 1

4 4 4 4

$0$20,000$40,000$60,000$80,000

$100,000$120,000$140,000$160,000$180,000$200,000

FY 11 FY 12 FY 13 FY 14

Personal Services Materials & Supplies Other Services & Charges Capital Outlay

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EXPENDITURE BY CATEGORY(General Fund 01-105)

YEAR TO YEAR EXPENDITURE COMPARISON

AUTHORIZED PERSONNEL

MANAGERIALGeneral Government

DESCRIPTION

The City Manager’s office provides the overall administrative direction for the organization in accordance with policies established by the City Council and its Trust Authorities. The City of Owasso Charter establishes the municipal government as a “Council-Manager” form of government, with the City Manager as the chief administrative officer and head of the administrative branch of the city government. The City Manager is responsible for the preparation and administration of the annual budget.

PROJECT STATUS AND ACCOMPLISHMENTS


• Restored full funding of $1 million annually to the Street Rehabilitation Program.

• Received the 2012 “Sunny Award” A+ rating from the Sunshine Review non-profit organization dedicated to state and local government transparency.

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FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - 1,952 2,000 2,000 0.0%

Total 788,653 800,040 791,552 810,800 2.4%

Position Title 2011 2012 2013 2014City Manager 1 1 1 1Assistant City Manager 2 2 2 2Administrative Assistant 1 1 1 1Administrative Support 1 1 1 1Receptionist* 1 1 1 1City Attorney 1 1 1 1

7 7 7 7

$0$100,000$200,000$300,000$400,000$500,000$600,000$700,000$800,000$900,000

FY 11 FY 12 FY 13 FY 14


- 28 - - 29 -






• Coordinate the annual audit of the City financial statements

• Provide timely, accurate and transparent reporting of financial information

• Provide accounting services; debt service payments, compliance and new issuances; and financial management services

• Hire of a new Director of Finance

FINANCE General Government

- 30 -

Managed and responsibly administered Owasso’s revenues and expenditures resulting in a transparent and efficient fiscal

policy and complete compliance with state law as substantiated by an independent auditor’s opinion.

DESCRIPTION

The Finance Department manages the fiduciary responsibilities of the City by providing control and recording of the City’s financial activity, thus ensuring transparency through accurate and reliable information available for public review, and compliance with state and local laws and regulations. Responsibilities of the department include the review and monitoring of financial activity, payroll, recording of investment activity, coordination of the annual audit, and reporting required by various governmental agencies.

BUDGET HIGHLIGHTS


• Provide coordination of the City’s annual financial audit

• Hire a Deputy Director for the Finance department


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 1,309 1,740 - -

Total 546,515 561,887 569,346 620,625 9.0%

Position Title 2011 2012 2013 2014Finance Director 1 1 1 1Assistant Finance Director 1 1 1 1Accountant 1 3 3 3Accounting Clerk 3 1 1 1Part-time Clerical 1 1 1 1

7 7 7 7

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

FY 11 FY 12 FY 13 FY 14


- 31 -




HUMAN RESOURCESGeneral Government

- 32 -



• Provided supervisors training in Reasonable Suspicion Drug Testing.

• Provided employees Prevention of Workplace Harassment training.

• Continued improvements to policy and procedure manuals

Provided continued training to ensure a work place

environment conducive to mutual respect and absolute

high regard for employees and citizens of Owasso

DESCRIPTION

The Human Resources Department integrates the core values of character, safety, service, and devel-opment with the City’s management philosophy, generating a workforce that purposes each day to make a difference and improve the quality of life for the citizens of Owasso. Responsibilities of the department are to provide support services by recruiting and hiring new employees; administrat-ing and reviewing insurance and benefits; planning and coordinating in-house training; developing and establishing personnel policies, procedures, and position classifications; and overseeing risk manage-ment and workers’ compensation issues.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recom-mended budget for FY 2014 allows the department to:

• Provide leadership development opportunities to supervisors.

• Research opportunities and develop a plan to promote and encourage employee wellness.

• Continue converting to electronic storage of employee information in support of the Go Green! Initiative.

• Focus on employee and community awareness of the positive impact of purposefully focusing on good character.

01-130


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - 2,142 1,500 - -100.0%

Total 316,190 339,907 347,162 358,400 3.2%

Position Title 2011 2012 2013 2014Human Resources Director 1 1 1 1HR Specialist 2 2 2 2Clerical - Share with IT 2/3 2/3 2/3 2/3Part-time/Intern 1 1 1 1

4 2/3 4 2/3 4 2/3 4 2/3

Fractions indicate split funding unless otherwise stated.

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

FY 11 FY 12 FY 13 FY 14


- 33 -




GENERAL GOVERNMENT

General Government

- 34 -

BUDGET HIGHLIGHTS

In addition to administrative expenses, the FY 2014 budget request includes funding to:

• Contract with Grand Gateway for Pelivan Transit Public Transportation Services.

• Contract with the Federal government liaison to continue efforts to secure funding for the completion of the US Highway 169 widening project from E. 56th Street North.

DESCRIPTION

The General Government budget allows for the expenditures of funds utilized in the day-to-day operations of City government that are shared between departments or not directly attributable to any single department. Examples of such expendi-tures include, but are not limited to, City Hall utilities, telephone, elections, copying expenses, postage & professional & technical services.


FY 2010-2011Actual

FY 2011-2012Budget



Personal Services - - - - -


Other Services & Charges 483,800 442,914 479,690 463,100 -3.5%

Capital Outlay - - - 40,000 -

Total 506,056 465,563 498,190 524,100 5.2%

Position Title 2011 2012 2013 2014- 0 0 0 0

0 0 0 0

No positions are funded out of this department.

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

FY 11 FY 12 FY 13 FY 14


- 35 -




INFORMATION TECHNOLOGY

General Government

- 36 -



• Maintained city website to a standard worthy of an A+ rating from the Sunshine Review

• Improved staff capability to manage and monitor desktop hardware

• Improved capability for field use of GIS with tablet computers

• Improved network management capabilities

- 37 -

Made substantial improvements throughout the city’s I.T. needs through well trained personnel

and infrastructure and equipment updates

DESCRIPTION

The Information Technology Department provides expertise for the implementation, support, and maintenance of technology systems utilized by staff for internal and external functions, essential to the efficient execution of services. The IT department is responsible for providing leadership and vision for new technology in support of the business goals of the organization. Security, reliability, and transparency are significant considerations for all technology related decisions.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 allows the department to:

• Hardware to expand backup and address business continuity

• Replace aging switches, and other network hardware


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 1,830 74,956 76,590 171,200 123.5%

Total 482,729 556,609 534,085 785,287 47.0%

Position Title 2011 2012 2013 2014IT Director 1 1 1 1Network Systems Tech 2 1 1 1Desktop Support - 1 1 2Project Manager 1 1 1 1Clerical - Share with HR 1/3 1/3 1/3 1/3

4 1/3 4 1/3 4 1/3 5 1/3


$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

FY 11 FY 12 FY 13 FY 14


- 37 -




SUPPORT SERVICESGeneral Government

- 38 -



• Coordinate opening of new CNG fueling station and corresponding conversion of CNG vehicles

• Represent City on Regional E911 Committee of INCOG

• Perform maintenance and repairs at City facilities

• Bid, negotiate, and award a new Fleet Fuel Manage-ment System for the City

Applied for, facilitated and implemented grant funding

to establish Owasso’s first CNG filling station through a public/

private partnership while creating a potential revenues stream for

Owasso.

DESCRIPTION

The Support Services Department provides facility maintenance services to other City departments as well as to the public. Responsibilities include custodial care, grounds maintenance for City facilities, HVAC system maintenance, repairs and remodeling of City facilities, pick-up and delivery of supplies, and City event support. Support Services is also responsible for the state-wide radio system coordination, including E911 issues, pager administration, Old Central Building support and rentals, and purchasing and distribution for all departments for supplies and office furniture.

BUDGET HIGHLIGHTS


• Perform facility updates, repairs and maintenance

• Perform grounds maintenance

• Continue the Oklahoma Department of Corrections inmate work program

• Improve technology utilized in the performance of support


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - 17,918 22,660 32,900 45.2%

Total 299,987 320,824 352,894 398,087 12.8%

Position Title 2011 2012 2013 2014Support Services Director 1 1 1 1Administrative Assistant 1/2 1/2 1/2 1/2Supervisor 1 1 1 1Maintenance Technician 1 1 1 1Janitor - Full-time 1 1 0 0Janitor - Part-time 0 0 2 2Clerical - Part-time 1 1 0 0

5 1/2 5 1/2 5 1/2 5 1/2


$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

FY 11 FY 12 FY 13 FY 14


- 39 -





Objectives achieved during FY 2012 include: • Purchased a new plotter which greatly enhances

the department’s ability to serve both internal & external customers.

• Passed ordinance allowing code enforcement officers to issue citations thus increasing adher-ence to existing code without required police intervention.

• Initiated the GrOwasso 2030 land use master plan and established a committee comprised of citizens, local business owners, elected officials and members of city staff.

• Implemented the U.S. Highway 169 Overlay District to ensure adequate design standards are met and maintained along Owasso’s most visible corridor.

- 40 -

COMMUNITY DEVELOPMENT

Community DevelopmentDESCRIPTION

The Community Development Department provides current & prospective citizens of Owasso with courteous, timely, and professional assistance; a comprehensive approach to growth and commerce; the safe, compliant construction of the built environment; Improved quality of life with continuous code enforcement as well as upgrades in land development practices; and a sustainable community that excels in providing a choice of quality housing and attractive development respectful of future generations. The Community Development Department is responsible to the Planning Commission, Board of Adjustment, Annexation Committee, and Technical Advisory Committee as well as providing assistance and liaison to City Council, Capital Improvements Committee, and Owasso Economic Development Authority.

BUDGET HIGHLIGHTS

In conjunction with the Community Development Department’s normal functions the FY 2014 budget will enable the following:

• Additional training to meet growing needs and maintening existing professional licenses.

• Funding allowing for training opportunities for the Code Enforcement officer to also become licensed in the building trades to meet the increased demands associated with Owasso’s continued growth and development.

• Additional funds to service and maintain the plotting needs of the department.

• Software licenses for ArcGIS mapping used daily by multiple members of the Community Development staff.

Increased emphasis in code enforcement to ensure

compliance with existing municipal ordinances keeping

Owasso an attractive and desirable community for

existing & future residential and commercial opportunities.


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - 3,367 11,500 1,000 -91.3%

Total 418,454 456,240 475,530 513,340 8.0%

Position Title 2011 2012 2013 2014Community Dev. Director 1 1 1 1Building Services Manager 1 1 1 1City Planner 1 1 1 1Assistant City Planner 1 1 1 1Code Enforcement Officer 1 1 1 1Permit Clerk 1 1 1 1

6 6 6 6

$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000$450,000$500,000

FY 11 FY 12 FY 13 FY 14


- 41 -




Made extensive improvements in department capabilities by increasing the department’s

fleet by 4 SUVs and completed construction of the initial phase of the Multi-Purpose Training Facility


The budget for FY 2012-13 provided opportunities to:

• Procured four new patrol vehicles to ensure continued response capability

• Utilized special traffic enforcement patrols to reduce the number of injury automobile collisions by 17%

• Completed Phase I of the Owasso Multi-Use Training Facility

• Utilize volunteers and Police Reserves

• Engaged the community in conjunction with the Strong Neighborhood Initiative to increase the number of “Alert Neighborhoods”

POLICE SERVICES Public Safety

- 42 -

DESCRIPTION

The Owasso Police Department is responsible for en-forcing Municipal Ordinances and Oklahoma Statu-tory Law. Enforcement activities are complimented by proactive problem solving efforts designed to pre-vent and reduce crime. The mission, vision, and core values of the department all support the critical need for community partnerships. Police services include the patrol division, detective division, and records division. A multitude of specialties exist within the department divisions, all of which allow the depart-ment to respond to any policing need within the community.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recom-mended budget for FY 2014 will allow the depart-ment to:

• Procurement of new patrol vehicles to ensure optimal response to calls for service

• Funds to complete Phase II of the Owasso Police Multi-Use Training Facility

• Funding and strategies to significantly increase citizen volunteer opportunities to include a summer youth camp and implementation of an Explorer Program


FY 2010-2011Actual

FY 2011-2012Budget



Personal Services 4,094,344 4,195,780 4,380,685 4,432,800 1.2%



Capital Outlay 61,285 34,261 26,000 27,600 6.2%

Total 4,549,152 4,645,597 4,828,405 4,888,834 1.3%

Position Title 2011 2012 2013 2014Chief of Police 1 1 1 1Deputy Chief 1 1 1 0Captain 1 1 1 2Detective Lieutenant 1 1 1 1Detective Sergeant 1 1 1 1Detective Officer 4 4 4 4Patrol Lieutenant 4 4 4 4Sergeant 5 5 5 5Patrol Officer 28 28 30 30Property Specialist 1 1 1 1Clerical 3 3 3 3

50 50 52 52

$0$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000$5,000,000

FY 11 FY 12 FY 13 FY 14


- 43 -




PROJECT FOCUS AND ACCOMPLISHMENTS


• Handled over 36,287 documented calls for service and countless requests for information, directions and referrals, an increase of 11% over the previous year.

• Managed and monitored 851 adult arrestees in the Owasso Jail.

• State certified all dispatcher as Jailers

POLICE COMMUNICATIONS

Public SafetyDESCRIPTION

The Communications Division serves as the vital link between the citizens and public safety and service division of the City of Owasso. We strive to collect and disseminate all requests for service in a prompt, courteous, and efficient manner for all our customers. The communication division is charged with the responsibility of handling all departmental calls for service, both emergency and non-emergency and supervision and care of prisoners housed in our lockup facility. Division personnel help save lives, protect property and assist the public in their time of need.

BUDGET HIGHLIGHTS


• Funding for web based portal to Police Records/CAD system to improve customer service and share data with other agencies for interoperability

• Request continued funds to support dispatch training and certifications

• Request certification training to support Emergency Medical Dispatch management

- 44 -

Serviced over 36,000 emergency and non-emergency calls for

Owasso citizens


FY 2010-2011Actual

FY 2011-2012Budget



Personal Services 576,710 712,348 660,245 583,600 -11.6%



Capital Outlay 11,690 6,823 6,800 14,480 112.9%

Total 623,107 752,211 717,995 643,920 -10.3%

Position Title 2011 2012 2013 2014Supervisor* 1 1 1 1Shift Leader 0 2 2 2Dispatcher* 11 10 10 10

12 13 13 13

*Positions are partially budgeted through E-911 Fund; except FY 2012 was fully budgeted for in Police Communications.

$0$100,000$200,000$300,000$400,000$500,000$600,000$700,000$800,000

FY 11 FY 12 FY 13 FY 14


- 45 -





The budget for FY 2013 provided opportunities to:

•Workedinpartnershipwithnon-profitanimal rescue organizations for the purpose of adopting animals housed at the shelter

•Hostedthe5thAnnualBarktoberfest

•Utilizedveterinaryservicesinconjunctionwith the shelter surgery room to sterilize all animals adopted from the shelter

•Utilizedsocialmediaoutletstoincreaseadoption rates and improve customer service and citizen inquiries

ANIMAL CONTROL Public Safety

- 46 - - 47 -

Increased adoption rates through partnerships with

non-profit organizations, and the utilization of social media.

DESCRIPTION

Animal Control is responsible for enforcing Municipal Ordinances related to animals as well as the care of animals housed at the Owasso Animal Shelter. Animal Control employees work in partnership with local rescue organizations in an effort to find lifelong homes for all adoptable pets being cared for at the shelter.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2013-14 will allow the department to:

•Implementprogramstoreduceunwantedpet population in Owasso.

•Continuetoincreasetherateofadoptionof pets under the control of the shelter.

•Increasedutilizationofvolunteerstoenhance services.


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - 4,932 1,500 - -100.0%

Total 121,771 133,798 137,341 140,400 2.2%

Position Title 2011 2012 2013 2014Animal Control Officer 2 2 2 2

2 2 2 2

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

FY 11 FY 12 FY 13 FY 14


- 47 -






• Improved service by utilizing grant funds to increase firefighter/paramedic personnel by six (6) staff members.

• Secured Federal grant funding for the advanced training of eight Firefighter/Paramedics.

• Improved technology and communications.

• Better equipped firefighters and paramedics

FIRE SERVICES Public Safety

DESCRIPTION

The Owasso Fire Department’s mission is to provide exceptional fire suppression, emergency ambulance services, and outreach services essential to the health, safety, and well-being of the community. The Fire Department provides continuous service to an area of approximately 50 square miles, operating out of three (3) fire stations. In addition to emergency services, the department provides fire code enforcement, fire and life safety education, and child car seat inspections.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 will support:

• Implement new training program that focuses on disaster response operations.

• Begin procuring equipment to better prepare department for natural and man-made disasters

• Complete structural repairs at Fire Station #1 and Fire Station #2.

• Replace one (1) support vehicle

• Continuously improve existing operations and training

- 48 -

Upgraded multiple equipment needs and personnel levels to

provide adequate fire protection while reducing Owasso’s ISO rating to one of the lowest in

the nation.


FY 2010-2011Actual

FY 2011-2012Budget



Personal Services 3,611,612 3,986,442 4,072,866 4,196,500 3.0%



Capital Outlay - 5,265 - 31,000

Total 3,848,935 4,284,849 4,353,116 4,510,530 3.6%

Position Title 2011 2012 2013 2014Fire Chief 1 1 1 1Deputy Chief 1 1 1 1Assistant Chief 1 1 1 1Fire Marshall 1 1 1 1Battalion Chief* 3 4 4 4EMS Manager* 1 0 0 0Captain* 9 9 9 9Fire Fighter/EMT* 30 36 36 36Secretary 1 1 1 1

48 54 54 54*Partially budgeted in Ambulance Service Fund.

$0$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000

FY 11 FY 12 FY 13 FY 14


- 49 -





The FY 2012-2013 budget provided an opportunity for the department to:

• Provide a home storm shelter registration program

• Manage the Emergency Operations Center Emergency Communications Systems and maintain system readiness

• Achieve 100% compliance with National Incident Management System

• Participate in State emergency preparedness exercises on a regular basis

EMERGENCY PREPAREDNESS

Public SafetyDESCRIPTION

Provide a comprehensive emergency management program which coordinates the preparation for, recovering from, and mitigation of major emergencies and disasters. This includes responses to tornadoes, floods, heat emergencies, and nuclear attacks. Responsibilities include monitoring all storm activities, management of the Community Warning System consisting of 16 warning sirens covering the City, serving as the FEMA liaison and acting as the centralized command post in an emergency situation

BUDGET HIGHLIGHTS


• Conduct periodic live tests of the warning sirens

• Ensure continued readiness for any and all disaster events

• Update the training/briefing room technology needs

- 50 -

Increase likelihood of rescues in the wake of severe weather

scenarios through the growth of home shelter registrations


FY 2010-2011Actual

FY 2011-2012Budget




Materials & Supplies 291 614 1,500 1,750 16.7%


Capital Outlay 3,055 4,320 6,000 3,500 -41.7%

Total 123,733 141,837 131,079 133,780 2.1%

Position Title 2011 2012 2013 2014Emergency Mgt Director 1 1 1 1ISO Planner 1 1 1 1

2 2 2 2

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

FY 11 FY 12 FY 13 FY 14


- 51 -






• Performed 100 private development project plan reviews with 95% completed in less than 10 days

• Assisted in the bidding and construction management of the Sam’s Site

• Updated the Traffic Calming Ordinance to make the application process more stream-lined

• Assisted with mapping and other services for multiple internal and external customers in all city departments and the private sector

ENGINEERING Public Works

DESCRIPTION

The Engineering Department is dedicated to ensuring residents, investors, and visitors will enjoy an excellent quality of life in Owasso due to the high standards which roads, storm water and sewer projects are held to. The engineering department coordinates the execution of construction contracts within budgetary limits and in compliance with state statutes.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 allows the division to:

• Coordinate the implementation of multiple design projects in house resulting in significant savings to the citizens of Owasso

• Coordinate the development of a

Transportation Master Plan

• Design of the Annual Street Rehabilitation Program

- 52 -

Designed multiple improvements in house inclusive

of all areas of municipal infrastructure and parks needs


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 9,480 12,323 15,500 14,000 -9.7%

Total 454,189 560,182 602,985 674,550 11.9%

Position Title 2011 2012 2013 2014Projects Manager 1 1 1 2Engineer 2 2 2 2Engineering Technician 2 1 1/2 1 1/2 1 1/2Infrastructure Inspector 1 1 1 1CAD Technician 0 1/2 1/2 1/2

6 6 6 7


$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

$700,000

FY 11 FY 12 FY 13 FY 14


- 53 -






• Completed traffic marking projects on 96 ST N, 145 E AVE, W. Owasso Expressway and E. Owasso Expressway

• Completed the box culvert replacement project on 116 ST N

• Provided customer responsive pothole patching to achieve 80% of necessary roadway repairs within 48 hours of discovery

• Initiated the design on the 76 ST N and Garnett Road widening projects

STREETS Public Works

DESCRIPTION

The Streets Division is responsible for the repair and maintenance of City streets and sidewalks, traffic markings and signalization, sign repairs and maintenance, and snow/ice removal operations. The mission of the division is to provide safe, efficient, and attractive public thoroughfares for vehicular and pedestrian travel by performing proactive maintenance and progressive improvements to public streets, sidewalks, and traffic control systems.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 will enable the division to:

• Improve pedestrian safety by purchasing count-down pedestrian heads @ 86th ST N & 145 E Ave

• Improve pedestrian safety by purchasing school zone flashing lights – Partner with Owasso Public Schools

• Improve planning by implementing a transportation master plan

• Fund ROW acquisition and utility relocation of the 76 ST N widening project from US 169 to 129 E Ave

• Fund ROW acquisition of the Garnett Rd widening project from 96 ST N to 106 St N

- 54 -

Reconstructed and rehabilitated residential streets in the original

part of town and in Hale Acres allowing safer driving and

pedestrian conditions for citizens

- 54 - - 55 -





FY 2010-2011Actual

FY 2011-2012Budget




Materials & Supplies 97,479 120,675 135,280 123,950 -8.4%


Capital Outlay 83,281 363,282 143,800 202,050 40.5%

Total 667,669 1,015,892 795,648 871,980 9.6%

Position Title 2011 2012 2013 2014Superintendant 1/3 1/3 1/3 1/3Supervisor 1 1 1 1Maintenance Worker 4 4 5 5

5 1/3 5 1/3 6 1/3 6 1/3

$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000

FY 11 FY 12 FY 13 FY 14




• Completed Original Town drainage channel repair project

• Restored functionality and aesthetics to City drainage swales and ditches by providing proactive maintenance and construction of channel improvements

• Completed the detention facility inspection project

• Initiated construction of the Three Lakes channel improvement project

STORMWATER/VEGETATION

CONTROL Public Works

DESCRIPTION

The Stormwater/Vegetation Control Division is responsible for the repair and maintenance of the City stormwater utility system and vegetation control operation. The mission of the division is to implement all required provisions of the National Pollutant Discharge Elimination System, Phase II Program, while providing cost-effective, quality, dependable, and courteous services responsive to the needs of the community.

BUDGET HIGHLIGHTS


• Improve stormwater conveyance by performing stormwater structure cleaning

• Increased stormwater capacity by performing improvements along the frontage of Metro Heights, Caudle Estates and El Rio Vista

- 56 -

Developed and instituted Owasso’s detention pond

inspection and maintenance program in an effort to sustain

required volumes of stormwater detention capabilities


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 483 8,172 55,275 1,500 -97.3%

Total 344,362 323,790 465,214 442,360 -4.9%

Position Title 2011 2012 2013 2014Superintendant 1/3 1/3 1/3 1/3Supervisor 1 1 1 1Maintenance Worker 3 3 3 3Cemetery Sexton 1 1 1 1Part-time Seasonal 2 4 3 3

7 1/3 9 1/3 8 1/3 8 1/3


$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000

FY 11 FY 12 FY 13 FY 14


- 57 -





The FY 2013 budget provided opportunities to:

• Applied pre and post-emergent herbicide chemicals to improve turf appearance and reduce manpower requirements for grounds maintenance

• Purchased track pads for lawn protection, two plots for contingencies, and lot markers

• Perform proper maintenance of equipment to ensure efficiency in services provided

CEMETERY Public Works

DESCRIPTION

The respectful care and maintenance of grounds in honor of the final resting place for many Owasso residents is the primary responsibility of the Cemetery Division of the Public Works Department. These responsibilities are carried out through the dignified and orderly coordination of opening and closing new burial sites, and the maintenance of attractive grounds and facilities.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2013-2014 will allow the division to:

• Maintain the cemetery to a neat, uniform, and professional landscape standard

• Adequately provide for Memorial Day events through preparation and aesthetics

• Improve accuracy of lot layout by having a survey performed

- 58 -

Provided a well-manicured and peaceful environment worthy of honoring the memory of loved

ones lost


FY 2010-2011Actual

FY 2011-2012Budget



Personal Services - - - - -



Capital Outlay - 2,454 8,000 1,800 -77.5%

Total 5,392 7,354 17,300 11,255 -34.9%

Position Title 2011 2012 2013 2014- 0 0 0 0

0 0 0 0

No positions are funded out of this department. The functions of the Cemetery Sextion are performed by membersof the Stormwater/Vegetation Control Department.

$0$1,000$2,000$3,000$4,000$5,000$6,000$7,000$8,000$9,000

FY 11 FY 12 FY 13 FY 14


- 59 -






• Used Park Development funds to supplement CDBG funding for the Owasso Skate Park

• Implemented standardized youth sports agreements with Owasso Soccer Club, Champions Baseball, Owasso FOR football, and Owasso Girls Softball to ensure quality youth programs at every level

• Partnered with the Owasso YMCA to supply activities for Owasso residents

• Managed 5K runs, parades, activities, and events throughout the community that provide both recreational opportunities and cultural enrichment

PARKS Culture & Recreation

DESCRIPTION

The Parks Department provides recreational opportunities that complement quality of life for Owasso residents. The department accomplishes this through planning, securing developing, and maintaining recreational areas. The Parks Department oversees and maintains 264 acres of park land, 4 miles of walking trails, 16 ball fields and 13 soccer fields, 17 play areas, 9 restrooms, the Skate Park, Spray Park, and Owasso Veterans Memorial. The department also administers contracts for every youth sporting activity which utilizes city facilities. Owasso Parks are home to annual festivals and events such as the Harvest Festival and Annual Chili Cook-Off.

BUDGET HIGHLIGHTS


• Supplement CDBG funding to replace playground equipment at Rayola Park

• Maintain and improve park equipment and amenities

• Support the continued success of youth sports programs

• Replenishment of wood chips in various to replace resilient surfacing in playground fall zones

• Replace trash receptacles at various parks with permanent and secured containers

- 60 -

Provided Northeast Oklahoma’s premier skate park facility and

constructed 4 new ball fields for Owasso’s youth sports programs


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 9,200 19,705 36,000 36,500 1.4%

Total 335,101 474,428 555,294 649,342 16.9%

Position Title 2011 2012 2013 2014Parks & Recreation Director 0 1 1 1Parks Superintendent 1 1 1 1Laborer 3 3 3 3Clerical 1 1 1 1Part-time Seasonal 2 2 2 2

7 8 8 8


$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000$450,000$500,000

FY 11 FY 12 FY 13 FY 14


- 61 -





The FY 2013 achievements include:

• Initiated physical conditioning courses designed to promote balance and exercise.

• Engaged with over 60 volunteers to expand and strengthen programs.

• Utilized donations to increase security at the center.

• Obtained $8,500 in grant funding for new computer check in system.

COMMUNITY CENTER Culture & Recreation

DESCRIPTION

The Community Center promotes and provides quality activities and services that contribute to the physical, mental, emotional, and social well-being of the community. A diverse activity program is in place that reflects the needs of the adult programs for the Owasso community. Owasso’s VFW Post 7180 and American Legion Post 237 use the Center as their headquarters along with numerous other community support groups. The center also provides a safe and friendly environment available for rent to the public for special events.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2012-13 will allow the center to:

• Provide community classes and events open to all residents

• Provide activities and services designed to enrich the lives of Owasso’s senior community

• Provide facility rental and venue options for a variety of events

• Maintain the operation of the facility while experiencing continued substantial growth in usage and participation

- 62 - - 63 -

Provided a safe and entertaining atmosphere for community

members to gather & engage in social activities promoting a

healthy lifestyle.


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 7,366 142 3,920 5,300 35.2%

Total 164,875 153,130 161,414 144,220 -10.7%

Position Title 2011 2012 2013 2014Director 1 1 1 1Program Coordinator 1 1 1 1Sr. Van Driver Part-time 1 1 1 1

3 3 3 3

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

FY 11 FY 12 FY 13 FY 14


- 63 -






• Private donations allowed for the installation of a new clock on the grounds

• Continued growth through the annual Memorial Day flower arrangement sales

• Continued emphasis on the use of volunteers

HISTORICAL MUSEUM

Culture & RecreationDESCRIPTION

The Owasso Historical Museum collects, preserves and exhibits objects and materials relating to the history of the Owasso and surrounding area, and provides related educational services for the purpose of increasing and enriching public knowledge of the history and heritage of the area.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 will allow the Museum to:

• Continued improvement and maintenance of the museum

• Increase public awareness to classes, tours and programs

- 64 -

Providing a unique educational experience about Owasso’s

history to citizens of all ages


FY 2010-2011Actual

FY 2011-2012Budget




Materials & Supplies 130 222 650 650 0.0%


Capital Outlay - - 3,000 2,000 -

Total 48,720 20,812 28,667 28,950 1.0%

Position Title 2011 2012 2013 2014Special Projects Director 1 0 0 0Museum Coordinator* 0 1 1 1

1 1 1 1

*The Museum Coordinator is a part-time position.

$0$5,000

$10,000$15,000$20,000$25,000$30,000$35,000$40,000$45,000$50,000

FY 11 FY 12 FY 13 FY 14


- 65 -






• Worked with a national retailer in securing a site for the future Sam’s Club in Owasso

• Recognized additional tenant to the city’s business incubator allowing for growth opportunities to a local small business

• Hosted the fifth annual Owasso Economic Summit with improved content and attendance

ECONOMIC DEVELOPMENT


DESCRIPTION

The Economic Development Department creates an environment in the City of Owasso where business and industry can invest money and resources while receiving a quality return on their investment; where every part of the workforce can find and maintain quality employment, earn a quality wage, and enjoy quality benefits.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 allows the department to:

• Increase recruiting of quality jobs and companies to Owasso

• Continuing to work toward strategic directions in the department strategic plan to support business attraction, retention and expansion initiatives.

• Place emphasis on conveying Owasso’s message through increased public relations and awareness

• Focus on creating entertainment venues for events and youth sports to increase local business

- 66 -

Provided a proven, business friendly environment as evident by the establishment of a major national retailer which will have positive impact on Owasso’s per

capita sales tax ratio


FY 2010-2011Actual

FY 2011-2012Budget




Materials & Supplies 1,276 988 2,310 2,475 7.1%


Capital Outlay - 2,286 - 800

Total 107,207 109,098 109,244 111,600 2.2%

Position Title 2011 2012 2013 2014Economic Dev. Director 1 1 1 1

1 1 1 1

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

FY 11 FY 12 FY 13 FY 14


- 67 -




- 68 -


- 68 -

Owasso Public Works continues to make significant advancements in customer service through increasingly efficient procedures and a dedication to Owasso’s citizens. Water, Wastewater, Streets, and Refuse Collections are core functions of any municipality and Owasso leads the way as an example of dedication to removing the obstacles standing in the way of people celebrating their lives.

OPWA FUND


- 71 -

OPWA FUND SUMMARYFiscal Year 2013- 2014

- 72 -

Projected

Actual Actual Actual Proposed Percent

FY 10│ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 ChangeRevenues Charges for Services $9,312,923 $9,683,123 $10,298,600 $10,726,000 4.15%

Other Revenues & Fees 489,279 667,264 477,000 548,400 14.97%

Proceeds from Loans 998,323 2,854,920 1,077,707 4,231,820 292.67%

Total Charges, Fees & Other Revenues 19,800,522 13,205,307 11,853,307 15,506,220 30.82%

Transfers In

Sales Tax from General Fund 17,528,943 18,343,008 19,125,000 21,000,000 9.80%

Sales Tax Payback 730,499 784,854 800,000 825,000 3.13%

Stormwater RAN 234,801 235,801 238,101 235,101 -1.26%

Total Transfers In 18,494,243 19,363,663 20,163,101 22,060,101 9.41%

Total Revenues & Other Sources 38,294,765 32,568,970 32,016,408 37,566,321 17.33%

Expenditures

Departmental

Administration 636,742 738,585 1,115,568 734,420 -34.17%

Utility Billing 327,009 338,615 340,880 357,700 4.93%

Water 3,109,263 3,743,206 3,579,424 3,893,375 8.77%

Wastewater Treatment Plant 7,627,928 1,309,621 934,595 1,102,750 17.99%

Wastewater Collections 3,613,755 2,209,358 1,205,991 4,453,400 269.27%

Refuse 777,431 870,884 1,111,079 1,329,160 19.63%

Recycle Center 190,892 258,274 391,758 195,370 -50.13%

Total Departmental 16,283,020 9,468,543 8,679,295 12,066,175 39.02%

Debt Service 7,675,247 7,842,669 6,800,000 6,518,101 -4.15%

Payback Agreements 730,499 784,854 800,000 825,000 3.13%

Transfers Out

General Fund - Sales Tax 10,955,463 11,443,818 11,950,000 13,175,000 10.25%

General Fund 500,000 300,000 400,000 400,000 0.00%

Capital Improvement - Sales Tax Proj. 400,000 1,274,700 2,854,764 3,740,000 31.01%

Sales Tax Sub-Account 730,499 784,854 800,000 825,000 3.13%

Stormwater (OWRB Funds) 785,241 93,671 0 0 -

Total Transfers Out 13,371,203 13,897,043 16,004,764 18,140,000 13.34%

Total Expenditures & Other Uses 38,059,969 31,993,109 32,284,059 37,549,276 16.31%

Change in Fund Balance $234,796 $575,861 ($267,651) $17,045 -106.37%

Projected Beginning Fund Balance 2,143,160 2,377,956 2,953,817 2,686,166 -9.06%

Projected Ending Fund Balance 2,377,956 2,953,817 2,686,166 2,703,211 0.63%

- 73 -

Administration3.8%

Utility Billing1.8%

Water20.1%

Wastewater Treatment5.7%

Wastewater Collections22.9%

Refuse6.8%Recycle Center

1.0%

Debt Service33.6%

Payback Agreements4.3%

OPWA FUND REVENUES

OPWA FUND EXPENDITURES

Charges for Services 55.2%

Other Revenues & Fees 2.8%

Proceeds from Loans 21.8%

Net Transfers 20.2%



• Complete the Public Works Training Room which provides an area large enough to conduct meetings/training for the entire Public Works staff

• Acquire equipment to enhance communications and data gathering for emergency operations during a severe storm event or other major disaster

• Provide maintenance and improvements to the Public Works facility by completing the installation of a new roof for the Public Works facility

ADMINISTRATION OPWA Fund

DESCRIPTION

The Owasso Public Works Authority Administration supports operations that improve the quality of life in Owasso by ensuring the delivery of clean water, quality roads, storm water management, sewer processing, refuse removal, recycling, and maintenance of rights of way. Courteous, professional customer service is vital to the success of the OPWA.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 will allow the OPWA to:

• Educate the Public about services provided by the OPWA

• Continue to improve, maintain and organize the Public Works facility for a safe and productive work environment

- 74 -

Implemented a safety committee comprised of Public

Works & Human Resources staff resulting a in significant

reduction in workers’ compensation expenses


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 978 86,915 42,850 15,500 -63.8%

Total 636,742 738,585 708,798 734,420 3.6%

Position Title 2011 2012 2013 2014Director 1 1 1 1Deputy Director 0 0 0 0Infrastructure Inspector 1 1 1 1Secretary/Clerical 2 2 2 2Engineer 1 1/2 1/2 1/2CAD Technician 0 1/2 1/2 1/2

5 5 5 5

*Fractions represent split funding unless otherwise stated.

$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000

FY 11 FY 12 FY 13 FY 14


- 75 -

EXPENDITURE BY CATEGORY(OPWA Fund 61-400)





• Implemented the eStatement paperless billing services

UTILITY BILLING OPWA Fund

DESCRIPTION

The Utility Billing Department handles responsibilities related to the billing of City services focusing on prompt, professional response to the needs of residential and business customers. Responsibilities of the department include managing the City’s billing for water, wastewater, storm water, refuse and ambulance service. Other responsibilities include establishing new accounts, finalizing customer accounts, processing of all bills, processing of all payments, customer inquiries, and providing information to new and existing customers.

BUDGET HIGHLIGHTS


• Encourage increased enrollment in the new eStatement paperless billing

• Evaluate processes, identifying improvements that would result in greater efficiency

- 76 -

Continue to improve customer service through advanced

processess and technology


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - - 1,800 1,800 -

Total 327,009 338,615 340,880 357,700 4.9%

Position Title 2011 2012 2013 2014Utility Billing Clerk 4 4 4 4

4 4 4 4

$0

$50,000

$100,000

$150,000

$200,000

$250,000

FY 11 FY 12 FY 13 FY 14


- 77 -






• Repair 327 service line water leaks

• Improve water quality, pressure and volume in the northwest quadrant of the system by Installing 4,650 linear feet of 12” water line along 106th Street North between Bailey Medical and Mingo

• Maintain a water loss at or below the National average (12%)

WATER DISTRIBUTION OPWA Fund

- 78 -

Increase water distribution and system reliability through the in-house construction of

approximately one (1) mile of 8” water line while maintaining a

low water loss ratio

DESCRIPTION

The Water department exists to provide safe, uninterrupted water service with acceptable flow, pressure, and quality. The department is responsible for the repair and maintenance of the City’s water distribution utility system, and new water service installations for residential and commercial customers.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 will allow the division to:

•Expandthecalibrationofthewatermodelinto other parts of the distribution system.

•ModifytheFordF-450flatbed(Old Ambulance) into a usable service truck.


FY 2010-2011Actual

FY 2011-2012Budget




Materials & Supplies 2,577,376 2,855,651 2,968,170 3,305,700 11.4%


Capital Outlay 5,206 316,449 - 47,900

Total 3,109,263 3,743,206 3,498,924 3,893,375 11.3%

Position Title 2011 2012 2013 2014Utility Superintendent 1/3 1/3 1/3 1/3Supervisor 1 1 1 1Utility Service Worker 6 6 6 6

7 1/3 7 1/3 7 1/3 7 1/3


$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

FY 11 FY 12 FY 13 FY 14


- 79 -






• Purchase a portable auto sampler which has helped to identify potential problems in the collection system that could harm Wastewater Treatment Plant operations.

• Purchase a pH meter for the new digesters which have aided in the monitoring of the ammonia levels insuring the bio-solids taken to the landfill meet or exceed DEQ/EPA mandates

• Install laundry covers on the new clarifier (#4) to help algae control and reduce cleaning time on the clarifier by 60%.

• Successfully refurbished the outdoor lighting system at the Wastewater Treatment Plant in-house saving almost $6,000

WASTEWATER TREATMENT PLANT

OPWA Fund

- 80 -

Utilized data and new technologies to increase efficiencies through the monitoring and elimination

of pollutants and detrimental materials which slow down the

treatment process

DESCRIPTION

The Wastewater Treatment Plant provides a safe, efficient, high-quality, and environmentally sensitive treatment system to serve the wastewater needs of Owasso households and businesses. The plant is responsible for providing cost-effective treatment of sewage collected in the service area using the best available technologies to produce a discharge in conformance with established regulatory criteria.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 allows the plant to:

• Improve efficiency and quality by purchasing a Digital Microscope to enhance the analysis of the plants biology

• Improve efficiency by purchasing new service truck for the Maintenance division

• Continue to identify and implement procedures to reduce process costs


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 16,235 381,657 - 146,750

Capital Projects 6,742,324 - - -

Total 7,627,928 1,309,621 934,595 1,102,750 18.0%

Position Title 2011 2012 2013 2014Utility Superintendent 1/3 1/3 1/3 1/3Chief Plant Operator 1 1 1 1Plant Operator 4 4 4 4Maintenance Technician 1 1 1 1Maintenance Tech. Asst. 1 1 1 1

7 1/3 7 1/3 7 1/3 7 1/3


$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000

FY 11 FY 12 FY 13 FY 14

Personal Services Materials & Supplies Other Services & Charges Capital Outlay Capital Projects

- 81 -





The FY 2012-13 budget has provided opportunities to:

• Upgrades to Santa Fe lift station and installed a new 20 inch force main which provide pumping capacity for over 7,500 acres for the next 20 years.

• Over 8,500 linear feet of existing sanitary sewer line was inspected for deficiencies via camera

• Decreased inflow and infiltration by repairing 47 manholes and 9 sanitary sewer line deficiencies that where identified during internal inspections

• Engineering design for the upgrade of the Ranch Creek interceptor

WASTEWATER COLLECTIONS

OPWA FundDESCRIPTION

The wastewater collection department ensures safe, reliable, and cost-effective wastewater conveyance services to residents and businesses for the protection of public health and the environment. The department is responsible for the operation and maintenance of gravity sewers and force mains in accordance with local, State, and Federal requirements.

BUDGET HIGHLIGHTS


• Provide sanitary sewer capacity to over 4,500 acres of developed and non-developed land by upgrading the Ranch Creek Interceptor

• Improve quality and efficiency by purchasing a new sanitary sewer line cleaning machine

• Improve efficiency by purchasing a new BI-Fuel Service Truck

• Continue the root control program which has reduced dry weather sanitary sewer overflows

- 82 -

Inspected, cleaned, repaired and maintained 200,000 linear feet of sanitary sewer line and manholes throughout Owasso


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 353,958 1,651,962 527,500 144,700 -72.6%

Capital Projects 2,796,501 - - 3,860,000

Total 3,613,755 2,209,358 995,991 4,453,400 347.1%

Position Title 2011 2012 2013 2014Utility Superintendent 1/3 1/3 1/3 1/3Supervisor 1 1 1 1Service Worker 4 4 4 4

5 1/3 5 1/3 5 1/3 5 1/3


$0$500,000

$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000

FY 11 FY 12 FY 13 FY 14

Personal Services Materials & Supplies Other Services & Charges Capital Outlay Capital Projects

- 83 -






• Provided efficient, cost-effective management and operation of the Refuse Division.

• Maintained 99% same-day service delivery rate for curbside refuse and yard waste collection

• Acquired a new street sweeper and initiated a comprehensive street sweeping program

REFUSE COLLECTIONS

OPWA FundDESCRIPTION

The Refuse Division is responsible for collection and disposal of residential refuse/yard waste materials and the distribution and repair of refuse containers. The mission of the division is to provide a comprehensive, responsive, environmentally safe, efficient, and cost-effective solid waste collection and disposal program for the citizens of Owasso.

BUDGET HIGHLIGHTS


• Improve efficiency by purchasing a new automated refuse vehicle

• Improve efficiency by constructing a concrete slab and fence project for the refuse containers

- 84 -

Initiated best management practices as prescribed by the State of

Oklahoma through the purchase and implementation of a street sweeper

and street sweeper program reducing debris and silt throughout Owasso


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - - 138,600 375,900 -

Total 777,431 870,884 1,092,624 1,329,160 21.6%

Position Title 2011 2012 2013 2014Gen Serv Superintendent 1/3 1/3 1/3 1/3Supervisor 1 1 1 1Sanitation Worker 4 4 4 4Worker Assistant 1 1 1 1Cart Repair 1 1 1 1Seasonal 2 2 2 2

9 1/3 9 1/3 9 1/3 9 1/3


$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000$450,000$500,000

FY 11 FY 12 FY 13 FY 14


- 85 -






• Diverted the highest possible volume of materials from the waste stream

• Completed the Recycle Center Master Plan

• Initiated internal recycle roll-off operations

• Implemented a metals collection program

RECYCLE CENTER OPWA Fund

DESCRIPTION

The Recycle Center exists to encourage and educate the public on environmental and recycling issues, conserve landfill space, and reduce unlawful roadside dumping. The mission of the Center is to provide a safe, clean, customer-friendly, state-of-the-art waste disposal and recycling facility for the citizens of Owasso.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the recommended budget for FY 2014 allows the center to:

• Construct a roll-off container storage area

• Improve efficiency by purchasing six roll-off containers

- 86 -

Implementation and purchase of equipment necessary for

in-house hauling, significantly reducing the cost of providing

recycling capabilities


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 5,273 14,318 81,000 49,675 -38.7%

Total 190,892 258,274 305,128 195,370 -36.0%

Position Title 2011 2012 2013 2014Operator 1 1 1 1Part-time Labor 1 1 1 1

2 2 2 2

$0$20,000$40,000$60,000$80,000

$100,000$120,000$140,000$160,000$180,000$200,000

FY 11 FY 12 FY 13 FY 14


- 87 -




- 88 -

INTRODUCTION 01

OPGA FUND

The Bailey Ranch Golf Course has seen improvement in all areas of golf operations over the past year. Bailey Ranch has produced more rounds played than were played during any of the previous 5 years. Sales in both the pro shop and the grill are up as are membership sales. The Golf Course Superintendent and his staff have Bailey Ranch Golf Course in the finest condition since its inception. Through the continued support of the City Council, course patrons and citizens, Bailey Ranch is on the right path towards enhanced economic stability.

- 91 -


- 92 -

OPGA FUND SUMMARYFiscal Year 2013 - 2014

- 93 -

Projected


FY 10│ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Golf Operations 435,939 530,834 570,000 624,000 9.47% Merchandise (net of cost) 26,502 36,967 42,000 45,900 9.29% Food (net of cost) 48,105 86,965 87,500 95,000 8.57% Miscellaneous 2,574 994 3,700 700 -81.08% Transfers In 0 0 250,000 250,000 0.00% Total Revenues 513,120 655,760 953,200 1,015,600 6.55%

Expenditures

Golf Shop 93,610 110,390 105,800 109,380 3.38% Golf Cart Operation 70,814 99,371 52,000 106,810 105.40% Golf Course Maintenance 687,055 558,240 492,750 482,870 -2.01% Food & Beverage 80,307 140,484 114,635 126,070 9.98% General & Administrative 188,562 189,995 188,015 190,470 1.31% Debt Service 23,567 0 0 0 - Total Departmental Expenditures 1,143,915 1,098,480 953,200 1,015,600 6.55%

Change in Fund Balance ($630,795) ($442,720) $0 $0

OPGA FUND SUMMARY

- 93 -

OPGA FUND REVENUES

OPGA FUND EXPENDITURES

Golf Shop10.8%

Golf Cart Operation

10.5%

Golf Course Maintenance

47.5%

Food & Beverage

12.4%

General & Administrative

18.8%

Golf Operations 61.4% Merchandise(net of

cost) 4.5%

Food (net of cost) 10.3%

Miscellaneous 0.1%

Transfers In 24.6%


The budget for FY 2012-2013 provided opportunities to:

• Experienced tremendous growth in rounds played, new membership, pro-shop & grill sales while reducing overhead and increasing revenues

• Implemented a volunteer program to help reduce the amount of part time labor used for our on course Marshall Program.

• Increased the consistency of the golf course conditions while continuing to look for cost saving efficiencies through native area implementation

• Expanded the PGA Family Tee program to the back nine holes. This will enable juniors, families, and beginners to play from a distance that will bring more enjoyment as well as grow revenues

BAILEY RANCH GOLF CLUB

OPGA FundDESCRIPTION

Bailey Ranch Golf Club provides a championship caliber golf course and recreational opportunities that improve the quality of life for visitors and residents of Owasso and the surrounding Tulsa area. The City recognizes the vital role a quality course can play in the decision making process for families and businesses seeking to relocate to a community.

BUDGET HIGHLIGHTS


• Begin leasing a golf cart fleet that will improve the golfing experience and reduce costly maintenance expenses of replacement parts and labor

• Enable Bailey Ranch Golf Course to continue to build sustainable revenues with consistent course conditions that will produce repeat and referral business

- 94 -

Returned the physical condition of the golf course to one of a premier public course in

northeast Oklahoma


FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay - - - - -

Total 93,610 110,390 105,800 109,380 3.4%

Position Title 2011 2012 2013 2014Assistant Golf Pro 1 1 1 1Part-time Labor* 1 1 1 1

2 2 2 2

*Represents various part-time workers.

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

FY 11 FY 12 FY 13 FY 14


- 95 -

EXPENDITURE BY CATEGORY(OPGA Fund 55-600)

GOLF PRO SHOPOPGA Fund



Expenditure Category

Actual

FY 2010-2011

Actual

FY 2011-2012

Budget

FY 2012-2013

Proposed

FY 2013-2014

Percent

Change




Capital Outlay 5,400 - - - -

Total 70,814 99,371 52,000 106,810 105.4%

Position Title 2011 2012 2013 2014

Part-time Labor* 1 1 1 1

1 1 1 1


$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

FY 11 FY 12 FY 13 FY 14


- 96 -



CART OPERATIONOPGA Fund



FY 2010-2011Actual

FY 2011-2012Budget






Capital Outlay 137,242 24,224 - -

Total 687,055 558,240 450,250 482,870 7.2%

Position Title 2011 2012 2013 2014Superintendent 1 1 1 1Assistant Superintendent 1 1 1 1Laborer 2 2 2 2Mechanic 1 1 1 1Part-time Labor* 1 1 1 1

6 6 6 6


$0$50,000

$100,000$150,000$200,000$250,000$300,000$350,000$400,000

FY 11 FY 12 FY 13 FY 14


- 97 -

COURSE MAINTENANCE

OPGA Fund





FY 2010=2011Actual

FY 2011-2012Budget







Total 80,307 140,484 114,635 126,070 10.0%

Position Title 2011 2012 2013 2014Manager 1 1 1 1Part-time Labor* 4 4 4 4

5 5 5 5


$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

FY 11 FY 12 FY 13 FY 14


- 98 -



FOOD & BEVERAGE OPGA Fund



FY 2010-2011Actual

FY 2011-2012Budget







Total 188,562 189,995 188,015 190,470 1.3%

Position Title 2011 2012 2013 2014Director of Golf 1 1 1 1Part-time Janitor 0 1 1 1

1 2 2 2

$0

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

FY 11 FY 12 FY 13 FY 14


- 99 -


ADMINISTRATION OPGA Fund



- 100 -


INTRODUCTION 01

OTHERFUNDS

CDBG funding, combined with Park Development funds and an ODOT tree grant, enabled the rehabilitation of Owasso’s Skate Park. The new facility was enhanced with obstacles accommodating both skateboarders and bike riders, making the park the premier facility of its kind in Northeast Oklahoma.

- 103 -

AMBULANCE SERVICE FUND

DESCRIPTION

Ambulance services provide lifesaving responses to an approximate 76 mile service area in and around Owasso. The Ambulance Service Fund is established by City Ordinance to provide for the operation of the City’s ambulance service. Financing is provided through 85% of the ambulance billings revenue and 50% of ambulance subscriptions revenue.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for emergency medical services provided by the Owasso Fire Department, funding for non-emergency services offered to citizens, funding for life-saving programs, and continuation of professional services. As with recent years, emergency call volume is anticipated to increase.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Charges for Services 1,314,996 1,404,009 1,176,500 1,400,500 19.04% Miscellaneous 2,889 3,586 2,700 1,500 -44.44%

Total Revenues 1,317,885 1,407,595 1,179,200 1,402,000 18.89%

Expenditures

Personal Services 847,117 930,340 982,542 1,093,400 11.28%


Other Services 114,613 131,447 141,790 150,600 6.21%

Capital Outlay 0 0 0 0 -

Total Departmental Expenditures 1,079,594 1,174,289 1,267,732 1,394,700 10.02%

Other Uses

Transfers Out 188,730 224,884 0 0 -

Total Other Uses 188,730 224,884 0 0 -

Total Expenditures & Other Uses 1,268,324 1,399,173 1,267,732 1,394,700 10.02%

Surplus/(Excess Expenditure) $49,561 $8,422 ($88,532) $7,300 -108.25%

Projected Beginning Fund Balance 174,756 224,317 232,739 144,207 -38.04%

Projected Ending Fund Balance 224,317 232,739 144,207 151,507 5.06%

Personnel funded out of this fund are listed and indicated within the Fire Services Detail.

SUMMARY OF REVENUES AND EXPENDITURESAmbulance Service Fund

- 104 -

AMBULANCE CAPITAL FUND

DESCRIPTION

Ambulance operations perform emergency services that depend on specialized equipment. The Ambulance Capital Fund is established by City Ordinance to provide capital outlay for ambulance operations. Financing is provided through 15% of the ambulance billings revenue and a portion of the ambulance subscriptions revenue.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for a new ambulance and heart monitors/defibrillators.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Charges for Services 60,811 61,382 205,400 245,700 19.62% Miscellaneous 2,544 2,765 2,500 2,500 0.00%

Total Revenues 63,355 64,147 207,900 248,200 19.38%

Other Sources

Transfers In 135,657 144,441 0 0 -

Total Revenues & Other Sources 199,012 208,588 207,900 248,200 19.38%

Expenditures

Capital Outlay 140,407 12,999 277,800 289,700 4.28%

Total Departmental Expenditures 140,407 12,999 277,800 289,700 4.28%

Surplus/(Excess Expenditure) $58,605 $195,589 ($69,900) ($41,500) -40.63%


Projected Ending Fund Balance 268,492 464,081 394,181 352,681 -10.53%

Summary of Revenues and ExpendituresAmbulance Capital Fund

- 105 -

PUBLIC SAFETY CAPITAL FUND

DESCRIPTION

The Public Safety Capital Fund is established by City Ordinance to account for a percentage of the revenue received from ambulance subscriptions. Expenditures are for capital outlay for the Fire and Police Departments.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for Phase II of the Multi-use Range and new Police Department vehicles, as well as funding for general equipment for the Fire Department.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Charges for Services 192,604 287,107 386,300 391,800 1.42% Miscellaneous 2,434 3,243 1,100 1,100 0.00%

Total Revenues 195,038 290,350 387,400 392,900 1.42%

Other Sources

Transfers In 53,073 80,443 0 0 -

Total Revenues & Other Sources 248,111 370,793 387,400 392,900 1.42%

Expenditures

Capital Outlay - Police 0 41,034 330,200 194,000 -41.25%

Capital Outlay - Fire 113,862 332,487 186,500 267,300 43.32%

Total Departmental Expenditures 113,862 373,521 516,700 461,300 -10.72%

Surplus/(Excess Expenditure) $134,249 ($2,728) ($129,300) ($68,400) -47.10%



Summary of Revenues and ExpendituresPublic Safety Fund

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E-911 FUND

DESCRIPTION

The E-911 Fund is established to pay E-911 system service charges and other emergency communications needs. Funding is provided through fees collected and remitted by telephone service providers.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget allows for continued quality maintenance and service.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Charges for Services 191,355 215,610 206,000 204,000 -0.97% Miscellaneous 955 1,314 1,000 1,000 0.00%

Total Revenues 192,310 216,924 207,000 205,000 -0.97%

Expenditures


Other Services 90,483 99,310 100,000 145,620 45.62%

Capital Outlay 1,650 0 0 40,800 -


Surplus/(Excess Expenditure) $10,941 $112,931 $26,525 ($125,020) -571.33%

Projected Beginning Fund Balance 95,669 106,610 219,541 246,066 12.08%


Summary of Revenues and ExpendituresE-911 Fund

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CEMETERY CARE FUND

DESCRIPTION

The Cemetery Care Fund is established by state statutes to provide for capital purchases to maintain and improve the cemetery. Funding is provided through 12.5% of lot sales and interments revenue.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for a covered materials storage facility.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Revenues 202 167 1,240 800 -35.48%

Total Revenues 202 167 1,240 800 -35.48%

Other Sources

Transfers In 1,769 1,100 0 0

Total Revenues & Other Sources 1,971 1,267 1,240 800 -35.48%

Expenditures

Capital Outlay 7,464 1,638 3,600 2,000 -44.44%


Surplus/(Excess Expenditure) ($5,493) ($371) ($2,360) ($1,200) -49.15%



Summary of Revenues and ExpendituresCemetery Care Fund

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EMERGENCY SIREN FUND

DESCRIPTION

The Emergency Siren Fund is used for the acquisition, repair, replacement, and purchase of emergency sirens. Funding is provided through a per-acre fee received when new subdivisions are platted, as required by subdivision regulations.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes contingency funding for any repairs that may arise during the year.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Charges for Services 2,626 206 1,000 1,000 0.00% Miscellaneous 169 164 90 100 11.11%

Total Revenues 2,795 370 1,090 1,100 0.92%

Expenditures

Capital Outlay 0 0 10,000 10,000 0.00%

Total Departmental Expenditures 0 0 10,000 10,000 0.00%

Surplus/(Excess Expenditure) $2,795 $370 ($8,910) ($8,900) -0.11%



Summary of Revenues and ExpendituresEmergency Siren Fund

- 109 -

JUVENILE COURT FUND

DESCRIPTION

The Juvenile Court Fund is established to provide local programs to address problems associated with juvenile crime. The Juvenile Court has jurisdiction over all cases that involve youth under the age of 18 in violation of non-traffic ordinances. Financing is provided through fines generated as a result of the prosecution of juveniles under the “Agreement for Municipal Court Jurisdiction Concerning Juveniles.”

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for youth offender programs.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Charges for Services 3,426 3,285 9,000 10,000 11.11% Miscellaneous 64 79 65 0 -100.00%

Total Revenues 3,490 3,364 9,065 10,000 10.31%

Expenditures

Other Services 1,000 0 4,000 8,000 100.00%

Total Departmental Expenditures 1,000 0 4,000 8,000 100.00%

Surplus/(Excess Expenditure) $2,490 $3,364 $5,065 $2,000 -60.51%

Projected Beginning Fund Balance 6,209 8,699 12,063 17,128 41.99%

Projected Ending Fund Balance 8,699 12,063 17,128 19,128 11.68%

Summary of Revenues and ExpendituresJuvenile Court Fund

- 110 -

HOTEL TAX FUND

DESCRIPTION

The Hotel Tax Fund is essential to fund activities and initiatives that improve the quality of life for residents and visitors of Owasso, and was established to promote economic development, culture, and tourism. Funding is provided through the 5% excise tax on hotel and motel rooms. 2% of the tax is designated by City Council Resolution to fund the Owasso Strong Neighborhood Initiative.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for economic development and tourism programs such as the 4th of July fireworks show, the Holly Trolley, and the annual Owasso Economic Summit. The Strong Neighborhood program includes funding for neighborhood grants and Owasso Cares Days. Additional funding is included for potential economic development initiatives.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 ChangeRevenues Hotel Tax 3% 155,438 176,691 188,000 195,000 3.72% Hotel Tax 2% 104,663 117,794 125,000 130,000 4.00% Miscellaneous 3,359 4,227 3,000 3,000 0.00% Total Revenues 263,460 298,712 316,000 328,000 3.80%

Expenditures Historical Museum - Capital Outlay 13,865 0 0 0 - Economic Development Other Services 40,551 48,696 103,750 133,250 28.43% Capital Outlay 0 0 0 0 - Total Economic Development Expenditures 40,551 48,696 103,750 133,250 28.43%

Strong Neighborhoods Personal Services 80,495 80,257 105,507 108,750 3.07% Materials & Supplies 324 603 500 1,750 250.00% Other Services 5,685 8,734 12,000 13,800 15.00% Capital Outlay 0 1,432 0 25,000 - Total Strong Neighborhood Expenditures 86,504 91,026 118,007 149,300 26.52%Total Expenditures 140,920 139,722 221,757 282,550 27.41%

Surplus/(Excess Expenditure) $122,540 $158,990 $94,243 $45,450 -51.77%

Projected Beginning Total Fund Balance 360,452 482,992 641,982 736,225 14.68%Projected Ending Total Fund Balance 482,992 641,982 736,225 781,675 6.17%

Projected Designated Strong Neighborhood

Ending Fund Balance 59,737 77,896 84,889 65,589 -22.74%

Summary of Revenues and ExpendituresHotel Tax Fund

- 111 -

STRONG NEIGHBORHOOD

INITIATIVEDESCRIPTION

The Owasso Strong Neighborhood Initiative, funded through two cents of the Hotel/Motel tax, focuses efforts and resources on building viable, thriving neighborhoods as the key to long-term economic growth and stable home values. The Initiative partners with neighborhood stakeholders to identify opportunities to preserve and improve the physical, social, and economic strength of Owasso neighborhoods; to support neighborhood self-reliance; and to enhance the quality of life for residents through community-based problem solving and public/private cooperation.

BUDGET HIGHLIGHTS

In addition to regular responsibilities, the budget request for FY 2014 will allow the department to:

• Build private/public partnerships that improve neighborhoods

• Coordinate new Neighborhood Associations in areas lacking a way to bring neighbors together

• Increase activity in the City Volunteer Program and Owasso CARES

• Provide resources for new neighborhood programs


The FY 2012-13 budget provided opportunities to: • The Owasso Strong Neighborhood initiative was

recognized as the 2012 Environmental Excellence Award recipient by Keep Oklahoma Beautiful

• Continued Neighborhood Grant program to assist with neighborhood improvements

• Coordinated Annual Neighborhood Block Party and Alert Neighborhood Programs

• Utilized over 300 volunteers between two (2) Owasso Cares days and two (2) Neighborhood Leadership Conferences

Received state recognition of “Keep Oklahoma Beautiful” by being awarded the 2012

Environmental Excellence Award

- 112 -

STORMWATER MANAGEMENT FUND

DESCRIPTION

The Stormwater Management Fund is established by City Ordinance to account for revenues derived from the stormwater utility service charge. Funds are used for expenses attributable to stormwater management services.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for drainage improvements in Caudle Estates and El Rio Vista. The budget also includes funding for the purchase of inspection camera transportation apparatus and a vehicle.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 ChangeRevenues Charges for Service 571,932 621,727 661,253 663,000 0.26% Miscellaneous 34,142 6,667 6,500 6,500 0.00% Total Revenues 606,074 628,394 667,753 669,500 0.26% Other Sources Transfers in OWRB Loan 785,241 93,671 153,558 0 -100.00%Total Revenues & Other Sources 1,391,315 722,065 821,311 669,500 -18.48%

Expenditures Personal Services 21,213 10,214 0 60,430 - Materials & Supplies 10,000 12,964 13,000 7,800 -40.00% Other Services 168,706 63,618 230,335 151,825 -34.09% Capital Outlay 768,886 363,957 1,060,800 236,050 -77.75% Total Departmental Expenditures 968,805 450,753 1,304,135 456,105 -65.03% Other Uses Transfers Out 234,801 235,801 238,101 235,101 -1.26% Total Other Uses 234,801 235,801 238,101 235,101 -1.26%Total Expenditures & Other Uses 1,203,606 686,554 1,542,236 691,206 -55.18%

Surplus/(Excess Expenditure) $187,709 $35,511 ($720,925) ($21,706) -96.99%

Projected Beginning Fund Balance 997,303 1,185,012 1,220,523 499,598 -59.07%Projected Ending Fund Balance 1,185,012 1,220,523 499,598 477,892 -4.34%

Summary of Revenues and ExpendituresStormwater Management Fund

- 113 -

CAPITAL IMPROVEMENTS FUND

DESCRIPTION

Capital improvements encompass a broad range of projects critical to the growth and quality of life of Owasso. These projects include utility infrastructure, streets, parks, and facilities. Financing is provided through the one-cent capital improvements sales tax, after payment of principal and interest on capital projects debt is made. The expenditure items in this budget are based on priorities and recommendations established by the Capital Improvements Committee and approved by the City Council.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for the annual Street Rehabilitation Program, and Owasso’s portion of construction costs affiliated with the 106th & Garnett Road intersection improvements. Also included is funding for the design and initiation of projects recently added to the Capital Improvements list.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Miscellaneous 17,151 109 21,442 0 -100.00%

Total Revenues 17,151 109 21,442 0 -100.00%

Other Sources

Transfers in from OPWA Debt Proc 0 0 0 0 -

Transfers In from OPWA Sales Tax 400,000 1,274,700 2,833,344 3,740,000 32.00%

Total Revenues 417,151 1,274,809 2,854,786 3,740,000 31.01%

Expenditures

Other Services 65,874 0 485,600 0 -

Capital Outlay 1,344,680 1,849,777 4,816,909 3,900,000 -19.04%

Total Departmental Expenditures 1,410,554 1,849,777 5,302,509 3,900,000 -26.45%

Surplus/(Excess Expenditure) ($993,403) ($574,968) ($2,447,723) ($160,000) -93.46%

Projected Beginning Fund Balance 4,183,922 3,190,519 2,615,551 167,828 -93.58%

Projected Ending Fund Balance 3,190,519 2,615,551 * 167,828 7,828 -95.34%

Summary of Revenues and ExpendituresCapital Improvements Fund

*Only new project budgets are included in the proposed expenditures listed above. The encumbrances and unexpended appropriation balances for projects in the Capital Improvements Fund for the current fiscal year will be reappropriated to the same projects for Fiscal Year 2013-2014 unless the project has been designated complete.

- 114 -

PARK DEVELOPMENT FUND

DESCRIPTION

The Park Development Fund is utilized to make improvements to and development of the city’s park system. Funding is provided through building permit fees, as defined by ordinance.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for Rayola Park Improvements and initiation of a Dog Park Project.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Charges for Services 58,200 67,600 82,000 85,000 3.66% Miscellaneous 1,668 1,876 900 1,000 11.11%

Total Revenues 59,868 69,476 82,900 86,000 3.74%

Expenditures

Capital Outlay 23,036 19,289 146,000 200,000 36.99%


Surplus/(Excess Expenditure) $36,832 $50,187 ($63,100) ($114,000) 80.67%



Summary of Revenues and ExpendituresPark Development Fund

- 115 -

CDBG FUND

DESCRIPTION

The Community Development Block Grant (CDBG) Fund is used to account for revenue from state and federal grants. Funds are used for infrastructure capital improvements as specified in the grant contracts.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for the replacement of playground equipment at Rayola Park.

Projected


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

CDBG 399,305 114,269 124,822 105,358 -15.59%

Total Revenues 399,305 114,269 124,822 105,358 -15.59%

Expenditures

Capital Outlay 399,305 114,269 124,822 105,358 -15.59%

Total Departmental Expenditures 399,305 114,269 124,822 105,358 0

$0 $0 $0 $0 $0

Summary of Revenues and ExpendituresCDBG Fund

- 116 -

CITY GARAGE FUND

DESCRIPTION

The City Garage Fund provides services in the maintenance of vehicles, trucks, and other equipment to ensure operational safety, cost efficiency, and quality service for the City. City Garage personnel also coordinate the use of outside vendors for warranty and specialized work not feasible to do in-house. The City Garage bills departments for parts, services, and overhead actually used for that department.

BUDGET HIGHLIGHTS

The recommended FY 2014 budget includes funding for normal operations and training classes for specialized vehicle repairs.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues Charges for Services 334,654 353,971 376,100 402,150 6.93% Miscellaneous 3,099 100 0 0 - Total Revenues 337,753 354,071 376,100 402,150 6.93%

Expenditures Personal Services 169,340 175,040 165,000 187,200 13.45% Materials & Supplies 144,065 151,655 156,360 156,650 0.19% Other Services 25,507 29,589 43,040 43,300 0.60% Capital Outlay 0 3,190 7,395 15,000 102.84% Total Departmental Expenditures 338,912 359,474 371,795 402,150 8.16%

Change in Fund Balance ($1,159) ($5,403) $4,305 $0 -100.00%

Position 2010-2011 2011-2012 2012-2013 2013-2014Mechanic 2 2 2 2

Clerical 1/2 1/2 1/2 1/2

2 1/2 2 1/2 2 1/2 2 1/2

City Garage FundSummary of Revenues and Expenditures

Authorized PersonnelCity Garage Fund

- 117 -

WORKERS’ COMPENSATION SELF-INSURANCE FUND

DESCRIPTION

The Workers’ Compensation Self-Insurance Fund is used to account for the fees paid to self-insure for the payment of expenses of workers’ compensation benefits for all City employees. Expenditures from this fund are approved by the Council, but, by ordinance, are not subject to limitations on spending amounts as are other City purchases. Financing is provided through a percentage of every payroll. The fund is administered by the Human Resources Department.

BUDGET HIGHLIGHTS

To reduce risk and exposure to the City, the recommended FY 2014 budget includes funds which will allow Human Resources to work with a Third Party Administrator and City Departments to reduce the frequency and severity of Workers’ Compensation claims; and funds to continue the process of upgrading the Risk Management Manual.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Charges 578,635 308,686 400,000 400,000 0.00%

Other 15,851 10,074 10,350 4,000 -61.35%

Total Revenues 594,486 318,760 410,350 404,000 -1.55%

Expenditures


Other Services 256,927 429,875 430,000 365,000 -15.12%


Surplus/(Excess Expenditure) $225,756 ($179,110) ($94,650) ($50,000) -47.17%

Beginning Fund Balance 610,218 835,974 656,864 562,214 -14.41%

Ending Fund Balance 835,974 656,864 562,214 512,214 -8.89%

Summary of Revenues and ExpendituresWorkers' Compensation Self-Insurance Fund

- 118 -

GENERAL LIABILITY / PROPERTY SELF-INSURANCE FUND

DESCRIPTION

The General Liability/Property Self-Insurance Fund is used to account for the fees paid to self-insure for general liability, property and vehicle collision risk. Funds are used to administer and pay claims of the self-insurance program. Financing is provided through billings to the General Fund, OPWA and OPGA. The fund is administered by the Human Resources Department.

BUDGET HIGHLIGHTS

To reduce risk and exposure to the City, the recommended FY 2014 budget includes funding for the Human Resources Department to coordinate proactive and preventative training targeted specifically at supervisors in the area of sexual harassment.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Charges 218,000 200,000 200,000 240,000 20.00%

Other 17,505 6,026 13,390 0 -100.00%

Total Revenues 235,505 206,026 213,390 240,000 12.47%

Expenditures

Other Services 230,084 169,451 210,000 240,000 14.29%


Surplus/(Excess Expenditure) $5,421 $36,575 $3,390 $0 -100.00%

Summary of Revenues and ExpendituresGeneral Liability/Property Self-Insurance Fund

- 119 -

HEALTHCARE SELF-INSURANCE FUND

DESCRIPTION

The Healthcare Self-Insurance Fund is used to account for the fees paid to self-insure for employee healthcare benefits. Funds are used to administer and pay claims of the self-insurance program. Financing is provided through premiums charged to employees and departments for health, dental, and vision coverage. The fund is administered by the Human Resources Department.Department.

BUDGET HIGHLIGHTS

To reduce risk and exposure to the City, the recommended FY 2014 budget includes funding for the provision of on-site Biometric screening for employees (at no cost to the employee), with participation in the Biometric screening resulting in a waiver of premium increase. The FY14 budget also includes funding for the provision of on-site flu shots to employees at no cost to the employee; and funding for programs which will allow the City to continue to educate employees on the importance of health and wellness.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Charges 3,309,508 3,866,952 3,899,000 4,065,000 4.26%

Other 198 1,293 2,500 0 -100.00%

Total Revenues 3,309,706 3,868,245 3,901,500 4,065,000 4.19%

Expenditures

Other Services 3,312,473 3,327,716 3,900,000 4,065,000 4.23%

Total Departmental Expenditures 3,312,473 3,327,716 3,900,000 4,065,000 4.23%

Surplus/(Excess Expenditure) ($2,767) $540,529 $1,500 $0 -100.00%

Summary of Revenues and ExpendituresHealthcare Self-Insurance Fund

- 120 -

DEBT SERVICE SINKING FUND

DESCRIPTION

The Debt Service Sinking Fund is a fund established to account for the levy of ad valorem taxes to pay the principal and interest on general obligation bonds and judgments awarded against the city.


FY 10 │ 11 FY 11│ 12 FY 12 │ 13 FY 13 │ 14 Change

Revenues

Ad Valorem Taxes 46,178 109,376 148,500 131,500 -11.45%

Total Revenues 46,178 109,376 148,500 131,500 -11.45%

Expenditures

Judgment Principal 46,178 109,376 148,500 131,500 -11.45%


Surplus/(Excess Expenditure) $0 $0 $0 $0 -

Summary of Revenues and ExpendituresDebt Service Sinking Fund

INTRODUCTION 01

APPENDIX

Throughout the FY 2012-2013 fiscal year Owasso experienced an average increase of 4.5% in sales tax revenue. With the anticipated addition of major revenue sources in the upcoming fiscal year, Owasso will be afforded opportunities to continue to dedicate monies to enhance core functions while supporting greater emphasis on citizen driven quality of life initiatives.

- 123

DETAIL OF REVENUESAll Funds


FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

General Fund

Sales Tax 17,528,943 18,343,008 19,125,000 21,000,000 9.80%Use Taxes 521,690 566,050 600,000 620,000 3.33%Electric Utility (PSO) 382,220 402,187 358,000 380,000 6.15%Electric Utility (VVEC) 31,223 32,093 35,000 38,000 8.57%Natural Gas Utility (ONG) 164,681 146,353 160,000 165,000 3.13%Natural Gas Utility (Other) 2,693 3,820 4,800 5,000 4.17%Telephone Utility (AT&T) 41,634 35,264 17,463 16,000 -8.38%Video Service (AT&T) 68,004 87,385 110,000 125,000 13.64%Telephone (Other) 15,897 16,620 16,000 16,000 0.00%CATV (Cox) 317,853 322,190 330,000 335,000 1.52%

Total Taxes 19,074,838 19,954,970 20,756,263 22,700,000 9.36%-

Alcohol/Beer License 750 780 1,000 1,000 0.00%Solicitor License 1,060 1,430 1,450 1,500 3.45%Other License 6,780 8,440 10,000 11,000 10.00%Building Permits (Residential) 34,945 45,014 63,000 68,000 7.94%Building Permits (Commercial) 18,198 9,609 17,000 20,000 17.65%Building Permits Surcharge 38,902 40,300 60,000 66,000 10.00%Mechanical Permit 22,279 22,346 28,000 31,000 10.71%Electrical Permit 23,269 23,680 30,000 33,000 10.00%Plumbing Permit 24,250 25,319 32,000 35,000 9.38%Sign Permit 5,145 5,820 5,500 7,000 27.27%

Total Licenses & Permits 175,578 182,738 247,950 273,500 10.30%-

Bureau of Justice Assistance 1,823 796 5,041 - -EP&R/FEMA Grant 42,172 - 28,109 - -OJP Grant 10,226 8,908 - - -Cherokee Nation Grant - 3,384 4,203 - -OK Homeland Security Grant - - 2,423 - OK Highway Safety Officer 40,743 69,103 62,000 - -100.00%Tulsa County DA - 8,300 - - -Alcoholic Beverage Tax 31,339 45,624 50,000 51,000 2.00%State Gasoline Tax 52,813 54,663 55,000 56,000 1.82%Motor Vehicle Licenses 132,362 190,913 210,000 214,000 1.90%Cigarette/Tobacco Tax 251,999 269,833 248,000 250,000 0.81%ODOT Tree Grant - - 25,000 - -

- 739,252 294,493 - -100.00%Congestion Mitigation/Air Quality (CMAQ) - - 37,000 - -Safer Grant 360,981 445,500 70,000 -84.29%

Total Intergovernmental 563,477 1,751,757 1,466,769 641,000 -56.30%-

Zoning & BOA Fees 8,574 8,097 8,500 9,000 5.88%Mowing Fees 4,653 7,250 7,000 10,000 42.86%Engineering Review Service Fees 11,288 14,900 19,000 20,000 5.26%Early Intervention Panel 4,400 3,580 3,600 3,700 2.78%Cemetery Lots 200 - 175 - -Cemetery Interments 13,950 8,800 8,500 6,000 -29.41%Surcharge for Economic Development 7,764 7,915 8,600 8,700 1.16%Surcharge for Street Repairs 130,389 131,703 134,000 136,000 1.49%

SEP ARRA CNG Grant

Intergovernmental

Charges for Service

Taxes

Licenses & Permits

- 124 -


FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

Administrative Overhead 150,000 150,000 150,000 185,000 23.33%Other General Government Fees 975 1,075 1,800 2,000 11.11%Returned Check Fees 115 250 100 - -K9 Services 10,000 10,000 10,000 10,000 0.00%Prisoner Housing 5,850 - - - -School Resource Officer 62,500 62,500 62,500 62,500 0.00%Animal Sterilization Fee 6,140 3,890 4,000 5,000 25.00%Rural Fire Service 2,750 2,000 2,000 2,000 0.00%Police/Fire Reports 5,263 4,615 4,500 4,500 0.00%Monthly Building Rent 30,472 32,932 34,000 35,320 3.88%Incubator Building Rent 7,150 5,500 9,250 10,800 16.76%Building User Fees 9,068 8,254 9,000 10,000 11.11%Economic Summit 2,550 1,650 2,000 2,000 0.00%Lease/Rent Other 9,600 10,100 11,040 11,040 0.00%Community Center User Fees 25,860 23,189 20,000 23,000 15.00%Park User Fees 8,106 7,935 8,000 8,000 0.00%

Total Charges for Service 517,617 506,135 517,565 564,560 9.08%-

Municipal Court Fines 664,189 613,069 530,000 600,000 13.21%District Court Fines 6,305 7,541 8,600 9,000 4.65%Court Fines (Restricted) 16,720 15,915 13,500 15,000 11.11%Court Costs 110,607 93,031 76,000 90,000 18.42%Animal Impound Fines 8,290 9,600 9,000 10,000 11.11%Deposits Forfeited 645 250 145 - -Other Forfeitures (Criminal) 743 2,449 14,266 - -

Total Fines & Forfeitures 807,499 741,855 651,511 724,000 11.13%-

Interest 28,029 18,072 18,000 20,000 11.11%Reimbursements & Refunds 7,700 6,461 3,000 3,000 0.00%JP Morgan Rebate 22,906 16,421 37,367 38,000 1.69%PSO Model City 73,477 310 - -Reimbursement (OGA) 7,107 6,751 6,194 6,200 0.10%Restitution - - 1,800 - -Property Damage 12,463 1,750 2,600 2,000 -23.08%Sale of Fixed Assets 3,093 6,810 12,000 8,000 -33.33%Sale of Materials 3,309 1,274 - - -Sale of Books 37 - 60 - -Other 40,484 32,797 52,000 50,000 -3.85%Contributions & Donations 13,628 17,710 31,611 1,000 -96.84%Overage/Shortage 34 - - - -

Total Miscellaneous 138,790 181,523 164,942 128,200 -22.28%-

Transfer from OPWA 500,000 300,000 400,000 400,000 0.00%Transfer from OPWA Sales Tax Account 10,955,463 11,443,818 11,950,000 13,175,000 10.25%

Total Interfund Transfers 11,455,463 11,743,818 12,350,000 13,575,000 9.92%-

Total General Fund Revenues 32,733,262 35,062,796 36,155,000 38,606,260 6.78%-

Fines & Forfeitures

Miscellaneous

Interfund Transfers

- 125 -


FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

OPWA Fund Summary

Water 4,351,299 4,834,713 5,166,000 5,440,000 5.30%Wastewater Treatment 3,191,432 3,005,266 3,233,000 3,340,000 3.31%Industrial User Surcharge 56,365 76,517 110,000 110,000 0.00%Refuse - Residential Polycart 1,398,580 1,434,241 1,474,000 1,513,000 2.65%Refuse - Commercial Polycart 27,528 28,100 30,600 31,000 1.31%Yardwaste Polycart 134,170 149,793 150,000 150,000 0.00%Yardwaste Bag Sales 10,819 7,281 8,000 10,000 25.00%Convenience Station-Open Container 81,779 91,913 95,000 100,000 5.26%Recycle Sales-Aluminum 35,502 31,365 20,000 20,000 0.00%Recycle Sales-Batteries 90 627 - - -Recycle Sales-Glass 3,213 3,837 4,000 4,000 0.00%Recycle Sales-Plastics 3,405 4,822 4,500 4,500 0.00%Recycle Sales-Newspaper 18,741 14,647 3,500 3,500 0.00%

Total Charges for Services 9,312,923 9,683,123 10,298,600 10,726,000 4.15%

Water Connections Fee 35,775 92,700 81,000 85,000 4.94%Wastewater Connections Fee 70,400 82,800 100,000 120,000 20.00%Assessment Fees 21,849 42,873 4,740 50,000 954.85%Reconnect Fees 29,250 40,003 39,000 39,000 0.00%Service Fees 11,135 17,420 19,030 20,000 5.10%Late Fees 183,356 190,277 193,000 195,000 1.04%Returned Check Fees 2,105 2,225 2,400 2,400 0.00%Sale of Fixed Assets - 677 - - -Sale of Materials - 25,510 15,000 15,000 0.00%Contribution / Donation - 69,400 - - -Interest 30,915 23,434 22,227 22,000 -1.02%Restricted Interest 333 308 225 - -Reimbursements & Refunds 3,180 429 330 - -Other 172 45 - - -Overage/Shortage 6 (37) 48 - -Contributed Capital 100,800 79,200 - -

Total Other Revenues & Fees 489,276 667,264 477,000 548,400 14.97%

Promissory Note Revenue (Ator) 198,894 197,399 197,707 196,820 -0.45%Proceeds Of Debt 9,799,429 2,657,521 880,000 4,035,000 358.52%

Total Proceeds of Debt 9,998,323 2,854,920 1,077,707 4,231,820 292.67%-

Transfer From General (Sales Tax) 17,528,943 18,343,008 19,125,000 21,000,000 9.80%Transfer From Sales Tax Payback 730,499 784,854 800,000 825,000 3.13%Transfer From Stormwater (RAN) 234,801 235,801 238,101 235,101 -1.26%

Total Transfers In 18,494,243 19,363,663 20,163,101 22,060,101 9.41%-

Total OPWA Fund Revenues 38,294,765 32,568,969 32,016,408 37,566,321 17.33%

-

Charges for Services

Other Revenues & Fees

Proceeds of Debt

Transfers In

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FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

OPGA Fund - -

Green Fees 155,473 197,350 217,000 227,000 4.61%Memberships & Patron Card 99,482 108,556 141,000 174,000 23.40%Tournament Fees 53,751 83,879 55,000 50,000 -9.09%Cart Rentals 76,806 94,155 102,000 116,000 13.73%Driving Range Fees 26,088 31,894 40,000 42,000 5.00%Marketing/Advertising 23,750 15,000 15,000 15,000 0.00%Overage/Shortage-Golf 589 - - - -

Total Golf Operation 435,939 530,834 570,000 624,000 9.47%-

Merchandise Sales 137,563 160,138 168,000 170,000 1.19%Cos-Merchandise (111,061) (123,171) (126,000) (124,100) -1.51%

Total Merchandise (net of cost) 26,502 36,967 42,000 45,900 9.29%

Food Sales 53,369 83,709 80,500 85,000 5.59%Food Tournament Sales 7,879 14,820 8,000 10,000 25.00%Banquet Sales-Food 2,473 5,917 41,000 42,000 2.44%Banquet Room Fee 7,683 17,627 - - -Beer Sales 31,340 49,928 50,000 50,000 0.00%Tobacco Sales 629 995 - - -Gratuities 448 2,942 3,000 3,000 0.00%Cos-Food & Soft Drinks (40,931) (68,582) (75,000) (75,000) 0.00%Cos-Beer (13,794) (19,418) (20,000) (20,000) 0.00%Cos-Tobacco (543) (973) - - -

Total Food (net of cost) 48,553 86,965 87,500 95,000 8.57%

Reimbursements & Refunds 1,464 234 3,000 - -100.00%Other 662 760 700 700 0.00%Contributions & Donations - - - - -

Total Miscellaneous 2,126 994 3,700 700 -81.08%

Transfer from General Fund - - 250,000 250,000 -Total OPGA Fund Revenues 513,120 655,760 953,200 1,015,600 6.55%

Merchandise (net of cost)

Food (net of cost)

Golf Operation

Miscellaneous

Transfers

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FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

Ambulance Service FundAmbulance Billings 792,765 861,744 710,000 927,500 30.63%Ambulance Subscriptions 13,308 14,388 6,500 7,000 7.69%UB Amb Fee 508,923 527,877 460,000 466,000 1.30%Interest & Other 2,889 3,586 2,700 1,500 -44.44%

Total Amb. Service Fund Revenues 1,317,885 1,407,595 1,179,200 1,402,000 18.89%

Ambulance Capital FundAmbulance Billings - - 125,000 163,500 30.80%Ambulance Subscriptions - - 1,200 1,200 0.00%UB Amb Fee 60,811 61,382 79,200 81,000 2.27%Interest 2,544 2,765 2,500 2,500 0.00%Transfer From Ambulance 135,657 144,441 - - -

Total Ambulance Capital Fund Rev. 199,012 208,588 207,900 248,200 19.38%

Public Safety Capital FundAmbulance Subscriptions - - 5,800 5,800 0.00%UB Amb/Public Safety Fee 192,604 287,107 380,500 386,000 1.45%Interest 2,434 3,243 1,100 1,100 0.00%Transfer From Ambulance 53,073 80,443 - - -

Total P.S. Capital Fund Revenues 248,111 370,793 387,400 392,900 1.42%

E-911 FundE911 Phone Fees (Wired) 80,403 74,557 68,000 62,000 -8.82%E911 Wireless Phone Fees 108,148 123,759 118,000 120,000 1.69%E911 Prepaid Wireless Fees 2,804 17,294 20,000 22,000 10.00%Interest 955 1,314 1,000 1,000 0.00%

Total E-911 Fund Revenues 192,310 216,924 207,000 205,000 -0.97%

Cemetery Care FundCemetery Allocation - - 1,200 800 -33.33%Interest 102 67 40 - -Contributions & Donations 100 100 - - -Transfer From General 1,769 1,100 - - -

Total Cemetery Care Fund Revenues 1,971 1,267 1,240 800 -35.48%

Emergency Siren FundEmergency Siren Fees 2,626 206 1,000 1,000 0.00%Interest 169 164 90 100 11.11%

Total Emergency Siren Fund Revenues 2,795 370 1,090 1,100 0.92%

Juvenile Court FundJuvenile Court Fines 3,426 3,285 9,000 10,000 11.11%Interest 64 79 65 - -

Total Juvenile Court Fund Revenues 3,490 3,365 9,065 10,000 10.31%

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FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

Hotel Tax Fund - Hotel Tax 3% 155,438 176,691 188,000 195,000 3.72%Hotel Tax 2% 104,663 117,794 125,000 130,000 4.00%Interest & Other 3,359 4,227 3,000 3,000 0.00%

Total Hotel Tax Fund Revenues 263,460 298,712 316,000 328,000 3.80%

Stormwater Management FundStormwater Service Fee - Residential 375,600 401,851 420,000 428,000 1.90%Stormwater Service Fee - Commercial 196,332 199,686 204,000 210,000 2.94%Stormwater Assessment Fee 25,000 20,190 37,253 25,000 -32.89%Interest 9,142 6,667 6,500 6,500 0.00%Transfer From OPWA - OWRB Loan 785,241 93,671 153,558 - -

Total Strmwtr Mgmt Fund Revenues 1,391,315 722,065 821,311 669,500 -18.48%

Park Development FundPark Development Fees 58,200 67,600 82,000 85,000 3.66%Interest 1,668 1,876 900 1,000 11.11%

Total Park Dev. Fund Revenues 59,868 69,476 82,900 86,000 3.74%

CDBG FundCDBG - Urban County Grant 399,305 114,269 124,822 105,358 -15.59%

Total CDBG Fund Revenues 399,305 114,269 124,822 105,358 -15.59%

Capital Improvements FundRestricted Interest 233 109 22 - -Other 16,918 - 21,420 - -Transfer From OPWA - Sales Tax 400,000 1,274,700 2,833,344 3,740,000 32.00%

Total Cap. Imp. Fund Revenues 417,151 1,274,809 2,854,786 3,740,000 31.01%

City Garage FundSales Of Parts & Services 145,404 153,696 172,500 172,500 0.00%City Garage Overhead 189,250 200,275 203,600 229,650 12.79%

3,099 100 - - -Total City Garage Fund Revenues 337,753 354,071 376,100 402,150 6.93%

Worker's Comp Self-Insurance FundSelf-Ins Fees 578,635 308,686 400,000 400,000 0.00%Interest 5,857 5,220 2,500 4,000 60.00%Reimbursements & Refunds 9,994 4,854 7,850 - -

Total Worker's Comp Self-Insurance 594,486 318,760 410,350 404,000 -1.55%

Fund Revenues

Reimbursements & Refunds

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FY 10 │ 11 FY 11 │ 12 FY 12 │ 13 FY 13 │ 14 Change

Gen Liab/Prop Self-Insurance FundSelf-Ins Fees 218,000 200,000 200,000 240,000 20.00%Interest 27 - - - -Reimbursements/Refunds & Other 17,478 6,026 13,390 - -100.00%

Total Gen Liab/Prop Self Insurance 235,505 206,026 213,390 240,000 12.47%

Healthcare Self-Ins Fees 3,069,272 3,618,725 3,650,000 3,810,000 4.38%Dental Self-Ins Fees 193,544 199,155 200,000 213,000 6.50%Vision Self-Ins Fees 46,692 49,072 49,000 42,000 -14.29%Interest 198 1,293 2,500 - -

Total Health Care Self-Insurance 3,309,706 3,868,245 3,901,500 4,065,000 4.19%

Sinking FundAd Valorem Taxes 46,178 109,376 148,500 131,500 -11.45%

Total 46,178 109,376 148,500 131,500 -11.45%

- Total Revenues - All Funds 80,561,448 77,832,233 80,367,162 89,619,689 11.51%

Healthcare Self-Insurance Fund

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SALES TAX NARRATION

City of Owasso - Fiscal Year 2014 BudgetSales Tax - Three Cents

Use of Two-Cents Sales Tax

Three cents sales tax 21,000,000 Three cents sales tax 21,000,000 Restricted one cent sales tax 7,000,000 Two cents sales tax 14,000,000 Debt service (3,265,000) Debt service - Payback Agreements (825,000) Balance of restricted one cent 3,735,000 Balance of two cents 13,175,000 Projected interest earnings 5,000 Transfer balance to General Fund (13,175,000) Transfer surplus to Capital Improvements (3,740,000) Ending balance in OPWA - Sales Tax - Ending balance in OPWA - Sales Tax -

Proposed Sales Tax Budget - Revenues, Expenditures and Transfers FY 2014General Fund (01)Sales Tax - 3 cents Revenue - 3 cents sales tax in General Fund (01) 21,000,000

Sales Tax - 3 cents Transfer out - 3 cents sales tax from General Fund (01) (21,000,000) to OPWA Sales Tax Fund (67)

Sales Tax - 2 cents less Paybacks Transfer out - balance of 2 cents to General Fund (01) 13,175,000 from OPWA Sales Tax Fund (67)

OPWA Fund (67)Sales Tax - 3 cents Transfer in - 3 cents sales tax from General Fund (01) 21,000,000

to OPWA Sales Tax Fund (67)

Sales Tax - 1 cent Expenditure - Debt Service (67)Debt Service Sales Tax Revenue Notes Series 2007 and 2008 (2,865,000)

Infrastructure Payback Agreement (400,000)

Sales Tax - 1 cent Transfer out - from OPWA Sales Tax (67) to Capital Improvments (40) (3,740,000)

Sales Tax - 2 cents Transfer out - from OPWA Sales Tax (67) to OPWA Sub-Acct (69) (825,000) Debt Service - Payback Agreements Expenditure - Payback Agreements (825,000)

Sales Tax - 2 cents less Paybacks Transfer out - balance of 2 cents from Sales Tax Fund (67) (13,175,000) to General Fund (01)

Use of Restricted One-Cent Sales Tax

One cent of sales tax is restricted to funding capital projects or debt service for capital projectsTwo cents of sales tax funds city operations and is pledged to the OPWA for debt service

USE OF SALES TAXThe City of Owasso receives three cents in sales tax for the funding of municipal government activiites. One cent of the sales tax is restricted to funding capital projects or debt service for capital projects. The remaining two cents of sales tax funds City operations and is pledged to the OPWA for debt service. The following nar-ration provides an accounting of how the one cent and two cent funds break down, and how the revenue is expanded.

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GLOSSARYTerms & Definitions

- A -ACCOUNT

An entity for recording specific revenues or expenditures, or for grouping related or similar classes of revenues and expenditures and recording them within a fund or department.

ACCOUNTING SYSTEM

The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of the entity. (See also Accrual Basis, Modified Accrual Basis, and Cash Basis).

ACCRUAL BASIS

The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at the time), and expenditures are recorded when goods and services are received (whether cash disbursements are made at the time or not).

APPROPRIATION

An authorization or allocation made by the legislative body that permits officials to incur obligations against, and to make expenditures of, governmental resources (revenues).

APPROPRIATION BALANCE

The available appropriation remaining after expenditures, encumbrances, and commitments have been subtracted from the appropriation.

ASSET

Resources owned or held by a government which have monetary value.


Employee positions, which are authorized in the adopted budget, to be filled during the year.

- B -BOND

A long-term IOU or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects.

GENERAL OBLIGATION BOND

A type of bond that is backed by the full faith, credit, and taxing power of the government.

REVENUE BOND

A type of bond that is backed only by the revenues from a specific enterprise or project, such as a utility system.

BOND REFINANCING

The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.

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BUDGET

A plan of financial activity for a fiscal year indicating all planned revenues and expenditures or expenses for the budget period. The City of Owasso’s fiscal year is July 1 through June 30.

BUDGET CALENDAR

The schedule of key dates which a government follows in preparation and adoption of the budget.

BUDGET RESOLUTION

The legal means by which the budget is adopted.

BUDGET SUPPLEMENT

The legal means by which an adopted estimated revenue or expenditure appropriation is increased or decreased.

BUDGET TRANSFER

Allows for the movement of appropriation funds between accounts within the same department or between departments. This action only requires City Manager approval.

BUDGETARY BASIS

This refers to the basis of accounting used to estimate financing sources and uses in the budget. It is different from GAAP basis of accounting.

BUDGETARY CONTROL

The control or management of a governmental expenditures in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources.

- C -CAPITAL ASSETS

Assets of significant value and having a useful life of ten years. Capital assets are also called fixed assets.

CAPITAL IMPROVEMENT FUND

The appropriation of other revenue for improvements to facilities and other infrastructure. The City budgets for Capital projects or new capital projects. Approval of capital projects is granted through the Capital Improvements Committee and the City Council. The Third Penny Sales Tax accounts for the majority of financing resources of capital projects.

CAPITAL IMPROVEMENT

Any significant physical acquisition, construction, replacement, or improvement to a City.

CAPITAL IMPROVEMENT PROGRAM (CIP)

The process of planning, monitoring, programming, and budgeting over a multi-year period used to allocate the City’s capital moneys, undertaken by the City’s Capital Improvement Committee.

CAPITAL OUTLAY

One of five expenditure account categories used to account for the purchase of any item with a useful life greater than one year. Included are vehicles, heavy equipment, other equipment, personal computers, and some office furniture.

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CAPITAL PROJECT

Major construction, acquisition, or renovation activities which add value to a government’s physical assets or significantly increase their useful lives. Also called capital improvements.

CARRYOVER

Appropriated funds that are encumbered during the fiscal year and are allowed to be retained in the budget of the next fiscal year for the purpose designated.

CASH BASIS

A basis of accounting in which transactions are recognized only when cash is increased or decreased.

CHARGES FOR SERVICES

Revenues received for services performed or delivered by the City.

COMMODITIES

Expendable items that are consumable or have a short life span. Examples include office supplies, gasoline, minor tools, and road salt.

CONTINGENCY

A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted.

CONTRACTUAL SERVICES

Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services.

COST-OF-LIVING ADJUSTMENT (COLA)

An increase in salaries to offset the adverse effect of inflation or rising prices.

CURRENT BUDGET

The original budget as approved by the City Council, along with any carryover encumbrances from the prior fiscal year, and any transfers or amendments that have been made since July 1.

- D -DEBT SERVICE

The cost of paying principal and interest on borrowed money according to a predetermined payment schedule.

DEFICIT

The excess of an entity’s liabilities over its assets or the excess of expenses over revenues during a single accounting period.

DEPARTMENT

The basic organizational unit of government which is functionally unique in its delivery of services.

DEPRECIATION

Expiration in the service life of capital assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy, or obsolescence.

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DEVELOPMENT-RELATED FEES

Those fees and charges generated by building, development, and growth in the community. Included are building permits, development review fees, and zoning, platting, and subdivision fees.

DISBURSEMENT

The expenditure of monies from an account.

DIVISION

A sub-unit of a department which encompasses a substantial portion of the duties assigned to a department. May consist of several activities.

- E -EMPLOYEE BENEFITS

Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the government’s share of costs for Social Security and the various pensions, medical, and life insurance plans.

ENCUMBRANCE

Obligations made by a government to meet commitments or obligations.

ENTERPRISE (PROPRIETARY) FUNDS

Established to account for revenues and expenditures generated by City functions for which customers are charged a fee. (For example: Owasso Public Works Authority)

EXPENDITURE

The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss.

Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered are recognized whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made.

EXPENSE

Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

- F -FINES AND FORFEITURES

A revenue source that consists primarily of fines from the Municipal Court.

FISCAL POLICY

A government’s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding.

FISCAL YEAR

A twelve-month period designated as the operating year for accounting and budgeting purposes in an

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organization. The City of Owasso’s fiscal year is July 1 through June 30.

FIXED ASSETS

Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Capital assets are also called fixed assets.

FULL FAITH AND CREDIT

A pledge of a government’s taxing power to repay debt obligations.

FULL-TIME EQUIVALENT POSITION

A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year.

FUNCTION

A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g. - public safety).

FUND

An independent accounting entity with a self-balancing set of accounts for recording all revenues and all related liabilities and residual equities or balances, along with any changes to the above. In other words, each fund is separate from every other fund and maintains records of all income and expenditures for the fund. By law, expenditures cannot exceed the revenues. As an example, a fund is like an individual checking account. Income is recorded in, expenditures are recorded out, and one cannot spend more than one has available in the account.

FUND BALANCE

The excess of assets of a fund over its liabilities, reserves, and carryover. The following fund balance distinctions are in accordance with Governmental Accounting Standards Board (GASB) #54 guidelines:

ASSIGNED FUND BALANCE

This refers to the fund’s intended use of resources. Such intent would have to be established by the governing body itself or by a body or official delegated by the governing body.

COMMITTED FUND BALANCE

Reflects the amount of the fund balance that is constrained by limitations that the government imposes upon itself at its highest level of decision making and that remain binding unless removed in the same manner.

NON-SPENDABLE FUND BALANCE

Represents resources that are not in spendable form or are legally or contractually required to be maintained intact. Non-spendable form may include, but is not limited to, supplies inventories and prepaid items, the long-term portion of loans receivable, and non-financial assets held for resale. Legal or contractual requirements may include but are not limited to the principal of an endowment or a revolving loan fund.

RESTRICTED FUND BALANCE

Resources of a fund that are subject to externally enforceable legal restrictions. Such restrictions can be externally imposed by creditors, grantors, contributors, or laws of other governments, or imposed by law through constitutional provisions or enabling legislation.

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UNASSIGNED FUND BALANCE

The total fund balance in the general fund in excess of the non-spendable, restricted, committed, and assigned fund balance.

- G -GAAP

Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles.

GENERAL FUND

Serves as the primary operating fund for the City of Owasso. All general operations that are not accounted for otherwise are financed from this primary operating fund.

GOAL

A statement of broad direction, purpose, or intent based on the needs of the community. A goal is general and timeless.

GRANTS

A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee.

- H -HOURLY EMPLOYEE

An employee who is paid on a per-hour basis.

- I -INFRASTRUCTURE

The physical assets of a government (streets, waterlines, sewers, public buildings, parks, etc.).

INTERFUND TRANSFERS

The movement of monies between funds of the same governmental entity.

INTERGOVERNMENTAL REVENUE

Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.

INTERNAL SERVICE CHARGES

The charges to user departments for internal services provided by another department of the city.

INTERNAL SERVICE FUNDS

Funds used to account for Internal Service charges and expenditures (e.g. - Workers’ Compensation, General Liability/Property, and Healthcare Self-Insurance Funds).

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- L -LEVY

To impose taxes for the support of government activities.

LICENSES AND PERMITS

Revenues that come from the City’s efforts to provide licenses to business and inspection services to enforce compliance with minimum requirements for building and operating safety.

LONGEVITY

Employee compensation payments made in recognition of a certain minimum number of years employed full-time with the same entity.

LONG-TERM DEBT

Debt with a maturity of more than one year after the date of issuance.

- M -MATCHING FUNDS

Requirement that a grant recipient contribute resources to a program that equal or exceed a pre-determined percentage of amounts provided by the grantor.

MATERIALS AND SUPPLIES

May include articles and commodities which are consumed or materially altered when used, such as office supplies, operating supplies, and repair and maintenance supplies, as well as all items of expense to any person, firm, or corporation rendering a service in connection with repair, sale, or trade of such articles or commodities.

MILL

The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of net assessed property valuation.

MISCELLANEOUS REVENUE

A revenue category that is comprised of revenue sources that do not fit the other categories of Taxes, Licenses and Permits, Intergovernmental Revenue, Charges for Services, and Fines and Forfeitures.

MODIFIED ACCRUAL BASIS

The method of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred, and revenues are recorded when received in cash, except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and the revenue earned.

- N -NET BUDGET

The legally adopted budget, less all interfund transfers and inter-departmental charges.

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- O -OBJECT OF EXPENDITURE

An expenditure classification, referring to the lowest and most detailed level of classification, such as utilities, office supplies, chemicals, or furniture.

OBJECTIVE

Something to be accomplished in specific, well-defined, and measurable terms, and that is achievable within a specific time frame.

OBLIGATIONS

Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid.

OPERATING BUDGET

This sets the plan for the day-to-day operations of the City. The City budgets operating funds annually, based on historical expenditures, priorities set forth by the elected officials, and economic conditions. Sales Tax Revenues and Utility Billing Charges provide the majority of the resources available for use within the operating budget.

OPERATING EXPENSES

The cost of personnel, materials, and equipment required for a department to function.

OPERATING REVENUE

Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.

ORIGINAL BUDGET

The adopted budget, as approved by the City Council before the start of a new fiscal year.

OTHER SERVICES AND CHARGES

One of five expenditure account categories used to account for the purchase of contractual services and other intangible products such as security, temporary employment, professional and landscaping services, leases, utilities and communications, and employee education and travel.

- P -PART-TIME EMPLOYEE/POSITION

An employee who works less than forty (40) hours per week and, generally, does not receive benefits.

PERSONAL SERVICES

One of five expenditure account categories used to account for all costs related to compensating employees, including employee benefits such as pension, social security, uniform allowance, health insurance, workers’ compensation, etc.

PRIOR-YEAR ENCUMBRANCES

Obligations from previous fiscal years in the form of purchase orders or contracts, which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated.

PROJECT NUMBER

Used to identify any special activity, especially where specific reporting requirements exist regarding the activity. These numbers are always used with capital projects and grants.

- R -RESERVE

A portion of fund equity legally restricted for a specific purpose, or not available for appropriation and subsequent spending. It is normally a set aside of funds for emergencies or unforeseen expenditures not otherwise budgeted.

RESOURCES

Total amounts available for appropriation, including estimated revenues, fund transfers, and beginning balances.

REVENUE

The yield from sources of income (such as taxes, licenses, fines, etc.) that the City collects and receives for public use. Revenue increases the assets of a fund, while not increasing a liability, or representing a repayment of expenditure, a cancellation of a liability, or an increase in contributed capital.

REVENUE ESTIMATES

Projected revenue using both time series analyses and deterministic methods.

- S -SEASONAL EMPLOYEE/POSITION

An employee hired during a peak period at an hourly rate (e.g. - Bailey Ranch Food & Beverage workers, Stormwater & Drainage Control workers).

SHARED REVENUE

Taxes collected by the state are distributed, in part, back to the cities within the state in proportion to their population. This apportionment is determined by the census conducted every ten years. Includes revenues such as the Alcoholic Beverage Tax, Gasoline Tax, and Tobacco Tax.

SINKING FUND

A fund established to pay for General Obligation Bond debt and judgments against the City.

SITE-BASED BUDGETING

A decentralized budget process, whereby budget preparation and development are based on individual departmental sites.

SOURCES OF REVENUE

Revenues are classified according to their source or point of origin.

SUPPLEMENTAL APPROPRIATION

An additional appropriation made by the governing body after the budget year has started.

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- T -TAXES

Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Examples of tax revenues to the City of Owasso are franchise, sales, and use taxes.

TRANSFERS IN/OUT

Amounts transferred from one fund to another to comply with legal requirements or to assist in financing the services for the recipient fund.

- U -UNENCUMBERED BALANCE

The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes.

USER CHARGES

The payment of a fee for direct receipt of a public service by the party who benefits from the service.

- V -VARIABLE COST

A cost that increases/decreases with increases/decreases in the amount of service provided.

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City of Owasso Proposed Budget FY 2013-14

Documents

Transcript of City of Owasso Proposed Budget FY 2013-14