2016 city of goddard budget - gfoa

City of Goddard, Kansas 2016 Budget

Mission Statement

The mission of the City of Goddard is to work cooperatively and efficiently to provide a vibrant community that is growing and accessible for all of our citizens.

We aim to be a destination for a family oriented active lifestyle.

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Mission Statement 1

Table of Contents 2

City Overview 3

Financial & Budget Policy 9

Budget Process 14

Budget Message 15

Executive Summary 17

Budget Summary 29

General Fund 31

Department Budgets 38

Administration 39-40Mayor & Council 41City Hall 42Municipal Court 43Police 44-45Recreation & Culture 46-47Community Development 48-49Transfers 50

Debt Service 51

Special Revenue Funds 58

Library 59Special Parks & Recreation Fund 61Tourism Promotion Fund 63Special Highway Street Fund 65

Enterprise Funds 70

Water Fund 71Sewer Fund 77

Non Budgeted Funds 83

Reserve Funds 84Capital Improvement Fund 89

Capital Improvement Plan 92Glossary 104Statistical Information 110

Table of Contents

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CITY OVERVIEW

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City of Goddard City OverviewGoddard City Council

Mayor Marcey Gregory [email protected]

Council President Chris Hahn [email protected]

Larry Zimmerman [email protected]

Joe Torske [email protected]

Enrique Ramirez [email protected]

Chris Hedrick [email protected]

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mailto:[email protected]





City of Goddard City Overview

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Elected Officials

Name Title Term Began Term Expires

Marcey Gregory Mayor April 2015 April 2017

Chris Hahn Council President April 2013 April 2017

Joe Torske Council Member April 2015 April 2019

Larry Zimmerman Council Member April 2015 April 2019

Enrique Ramirez Council Member April 2015 April 2019

Chris Hedrick Council Member April 2015 April 2017

Administrative Officials

Name Office Appointed

Brian W. Silcott City Administrator 2008

Teri Laymon City Clerk 2008

Matt Lawn City Treasurer 2008

Kelly Bergeron Community Development Director 2015

Don McElroy Interim Chief of Police 2015

Tylor Struckman Public Works Operations Manager 2013

Hon. Gregory Keith Municipal Court Judge 2008

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

2012 2013 2014 2015 2016

FULL-TIME 36 36 36 36 36

Citizens of Goddard

Mayor and City Council

City Administrator

City Clerk

Assistant City Clerk

Court / Utility Billing Clerk

Police

Chief of Police

(2) Patrol Sergeants

Detective

(8) Police Officers

Police Clerk

Public Works Operations Manager

(2) Public Works Crew Leaders

(4) Public Works Laborers

(2 ) Wastewater Treatment Operators

Community Development

Director

Community Development

Specialist

City Treasurer

Assistant to the City Administrator

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No changes in staffing levels are required for the budget year.

City of Goddard City ProfileThe City of Goddard is a city of the second class, incorporated in 1910

The City operates under the Mayor-Council form of government. The five Council members are elected at large and serve four year terms. The Mayor, elected at large for two year terms has veto power over certain Council action, presides over Council meetings and appoints certain City officials, subject to Council approval.

Municipal Services and Utilities The City owns and operates its own water and sewer utility systems. Kansas Gas supplies natural gas, and Westar Energy and Sedgwick County Electric Coop supplies electricity to the City. Telephone service is provided by AT&T and Cox Communications. Cox Communications also operates a cable television system under franchise with the City. The City has 12 sworn police officers. Sedgwick County Fire District #1 provides continuous full-time fire protection to the City, and Sedgwick County Emergency Management Service (EMS) operates an emergency ambulance service for the City and surrounding area. Transportation and Communication Facilities The City is served by U.S. Highways 54. Regularly scheduled air service is available at Wichita Mid-Continent Airport, located approximately 7 miles from the City. Educational Institutions and Facilities Unified School District No. 265 operates four elementary schools, two intermediate schools, two middle schools and one high school in the City and surrounding area. A second high school is under construction and scheduled to open in the fall of 2011. As of 2012/2013, the district had a total enrollment of approximately 5,349 students. The Wichita State University, Friends University, and Kansas Newman College are located within approximately 25 miles of the City. Medical and Health Facilities Major medical service is available at Wesley Medical Center and Via Christi Regional Medical Center in Wichita, Kansas. The Goddard Medical Clinic, employing two doctors, serves the community’s immediate needs for family practice care. There are also two dentists and one chiropractor located in the City.

ECONOMIC INFORMATION The City is located west of the City of Wichita and enjoys the economic, business and recreational opportunities provided by Wichita. Major Employers Product/Service Employees 1. Unified School District #265 (Goddard) Education 729 2. Universal Products Vinyl graphics 172 3. Wal-Mart Corporate Retail Services 131 4. Dillons Warehouse Grocery storage facility 130 5. Nowak Construction Construction 93 6. Medicalodges of Goddard Nursing Home 85 7. Tanganyika Wildlife Park Wildlife Park 47

Population Trends 2009 4,048 2010 4,313 2011 4,480 2012 4,532 2013 4,582

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City of Goddard Financial & Budget PolicyFinancial and Budgetary Policies and Goals

Financial Goals Financial goals are broad, relatively timeless statements of the financial position the City seeks to attain. The financial goals of the City of Goddard are:

• To provide full value for each tax dollar by delivering quality services efficiently and on a cost-effective basis.

• To preserve our quality of life by providing and maintaining adequate financial resources necessaryto sustain a sufficient level of municipal services, and to respond to changes in the economy, thepriorities of the governing body, and other changes that may affect our financial well-being.

• To manage funds as if the City of Goddard is required to secure and maintain a strong credit ratingin the financial community.

Basis of Accounting & Departure from GAAP The City of Goddard operates under Kansas Cash Basis Law. Cash receipts are only recognized when the cash balance of a fund is increased. For an inter-fund transaction, a cash receipt is recorded in the fund receiving cash from another fund. Cash disbursements are recognized when the cash balance of a fund is decreased. For an inter-fund transfer, a cash disbursement is recorded in the fund from which the cash is transferred. Expenditures include disbursements, accounts payable, and encumbrances. Encumbrances are commitments related to unperformed (executory) contracts for goods and services and are usually evidenced by a purchase order or written contract.

While the State of Kansas does require municipalities to adhere to GAAP requirements for full the full accrual method of accounting and to compute depreciation on fixed assets, the City has obtained a waiver from the state law that requires that adherence.

Budget Policy Sound financial practice and the desire to secure and maintain a strong credit rating dictate that our budgets be balanced, constantly monitored, and responsive to changes in service demands. With these concepts in mind, the City of Goddard should adopt the following budget policy statements:

• Annual operating budgets will be adopted for the General Fund, Special Revenue Funds,Proprietary Funds, and Debt Service Fund. Project-length budgets will be adopted for all capitalprojects.

• Annual operating budgets will be adopted on a balanced basis, where operating revenues(estimated revenues) are used to fund operating expenditures/expenses (appropriations).Operating revenues include taxes, charges for services, interest earnings, license and permit fees,fines, penalties, and forfeitures, regularly recurring governmental aid (demand transfers andscheduled grant funding), debt proceeds and transfers from other funds for operating (non-capital)purposes. Operating expenditures/expenses include salaries and wages, employee benefits, non-capital equipment and improvements, depreciation (proprietary funds only), materials, supplies,contractual costs, transfers to other funds for operating (non-capital) purposes. Fund balancesshould not be considered a source of funds for operating expenditures/expenses. Nothing in thispolicy shall prohibit the use of operating revenues for capital expenditures/improvements.

• The City will adopt an annual budget for the General Fund that includes a contingency equal to atleast 7% but no more than 10% (in accordance with Kansas State Budget Law KSA 79-2927) of

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City of Goddard Financial & Budget Policythe total General Fund of the Total General Fund appropriations of that budget. This contingency will be used to provide for expenditures that exceed or revenues that do not meet budget estimates, and/or for new or increased program requirements required by law or desired and approved by Council resolution.

• Unreserved and undesignated fund balances may be appropriated as part of the adopted budget tofund capital or emergency expenditures/expenses. Unreserved and undesignated fund balanceshould not be used for operating expenditures/expenses in the adopted budget.

• Unencumbered fund balances may not exceed 5% of the total budget of the fund and must complywith all facets of Kansas State Budget Law.

• One-time revenues that are not required by law or agreement to be used to fund capital oremergency expenditures/expenses in the adopted budget.

• Reservations and designations of fund balance will be estimated in the adopted budget foramounts of fund equity legally restricted or otherwise not available for appropriation.

• The City’ fiscal year shall be the calendar year.o On or before July 25th of each year the City Administrator shall submit a proposed budget

for the ensuing fiscal year to the City Council.o Upon receiving the proposed budget from the City Administrator and prior to a formal

public hearing, the City Council may request a budget workshop detailing the variouseconomic, environmental, and service demand/delivery issues affecting the composition ofthe proposed budget. Changes may be made to the budget at any time prior to the formaladoption of the proposed budget given due regard for statutory timeframes on proposedchanges.

o After considering the proposed budget, but not later than August 15th the City Council willhold a public hearing on the proposed budget.

o After the public hearing, the Council may adopt the proposed budget with a majority vote ofthe City Councilors present.

o The City Clerk will file all levies and budget with the county clerk by August 25th inaccordance with KSA 79-2930.

o The City Council shall adopt the proposed budget and determine the tax rate for theensuing year in accordance with the Kansas State Law.

• The City Administrator may at any time during the fiscal year transfer part or all of any availableappropriation balance among programs or accounts within any fund. The Council may by resolutiontransfer part of all of any available appropriation balance among programs or accounts withinand/or between funds.

• No appropriation for debt service may be reduced or transferred, and no appropriation may bereduced below any amount required by law to be appropriated or by more than the amount of theavailable balance thereof.

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City of Goddard Financial & Budget PolicyDebt Management Policy Debt is an effective way to finance capital improvements or to even out short-term revenue flows. Properly managed debt preserves credit rating, provides flexibility in current and future operating budgets, and provides us with long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the City of Goddard has adopted the following debt management policy statements:

• Long-term debt will be issued only for objects or purposes having a period of probable usefulnessof at least 10 years.

• Short-term debt may be issued to finance current operating expenditures only in the event ofextreme financial emergency. Short-term debt may be issued whenever appropriate for objects orpurposes having a period of probable usefulness of at least five years under Kansas State BudgetLaw.

• Whenever appropriate, we should seek to issue debt that can be repaid from special assessments,enterprise fund revenues, or other sources other than a general tax levy from real property.

• Debt maturity will not exceed the lesser of: the useful life (as established by the City Administrator),or the period of probable usefulness (as defined by Kansas State Budget Law), of the object orpurpose so financed.

• The annual operating budgets of all funds will be maintained so as to ensure the full and timelyrepayment of debt principal and interest due the year.

• As required by Kansas State Debt Limit Law KSA 10-308 through 10-311 and 10-427a and anyother applicable laws, our total amount of outstanding debt will not exceed 30% of the assessedvaluation of the City for that year.

• As required under Kansas State lawo A mandatory referendum is required for the approval of debt that exceeds 30% of the

City’s assessed evaluation.• Debt limits established by law and policy will be calculated at least once each year, and whenever

otherwise requested or appropriate.• Good communications will be maintained with bond rating agencies, bond counsel, banks, financial

advisors, and others involved in debt issuance and management.• Our comprehensive annual financial reports and official statements will reflect our commitment to

full and open disclosure concerning our debt.

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City of Goddard Financial & Budget PolicyExpenditure/Expense Policy Expenditures/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfounded mandates, and unanticipated service demands may strain our ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the City of Goddard has adopted the following expenditure/expense policy statements:

• Expenditures/expenses and purchase commitments will be made in a form and process that islegal, appropriate, funded, authorized, and sufficiently documented.

• Expenditures/expenses and purchase commitments will be recorded in an accurate and timelyfashion.

• The review and approval process for all claims against the City shall be as follows:o Departments must issue purchase orders as required under the City’s purchase policy.

Departments are encouraged to issue purchase orders whenever practical, even if theyare not required.

o Properly completed claims must be prepared and submitted to the City Administratorand/or City Treasurer or said designee by the department responsible for originating theclaim. A “properly completed claim” must include, but is not limited to, the vendor’s name

and address, date of claim, explanation, and accounts to be charged, departmentauthorization signature and sufficient documentation.

“Sufficient documentation” means that a person unfamiliar with the transactioncould understand what was ordered, when, by whom, from what vendor, at whatprice, when the goods or services were delivered or are to be delivered, whoaccepted delivery, and who authorized payment.

o Typical documentation includes copies of purchase orders, invoices and/or statements,Council resolutions awarding bids or state and local contracts, records of quotes received,receiving slips, correspondence and other communications.

o The City Treasurer or designee will issue checks promptly for all claims properly completedand submitted.

• The balances in appropriation accounts will be monitored regularly to ensure that the total ofexpenditures/expenses and purchase commitments in any account do not exceed the authorizedbudget for that account.

• Requests for competitive bids, proposals, formal and informal quotes, and other methods ofseeking and encouraging vendor competition will be obtained as required by law or otherwiseestablished by the City Administrator or City Treasurer.

• Arrangements will be encouraged with other governments, private individuals, and firms, tocontract out or cooperatively deliver services, in a manner that reduces cost and/or improvesefficiency and effectiveness while maintaining service quality.

• The full direct and indirect costs will be calculated for any service provided for a fee or charge, orwhere there is a potential for the reimbursement of such costs.

• We will maintain an effective risk management program that provides adequate coverage,minimizes losses, and reduces costs.

• All appropriations shall lapse at the close of the fiscal year to the extent that they shall not havebeen expended or encumbered.

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City of Goddard Financial & Budget PolicyRevenue Policy Revenues determine the capacity of a local government to provide services. Under ideal conditions, revenues would grow at a rate equal to or greater than expenditures. To ensure that our revenues are balanced and capable of supporting our desired levels of services, the City of Goddard has adopted the following revenue policy statements:

• A process to review diversified and stable revenues will be maintained to shelter us from short-runfluctuations in any one revenue source.

• Each year and whenever appropriate, existing revenues will be re-examined and possible newsources of revenue will be explored to ensure that we are maximizing our revenue potential.

• Each year, major revenues will be projected for at least two years and beyond if warranted.• Legally restricted revenues will be avoided when they adversely affect the short or long-term

financial health of our government.• We will strive to be informed and aware of all grants and other aid that may be available to us. All

potential grants and other aid shall be carefully examined for matching requirements (both dollarand level-of-effort) and restrictive covenants, to ensure that our participation in such grants will bebeneficial and cost-effective.

• Each year and whenever appropriate, intergovernmental revenues will be reviewed to determinetheir short and long-term stability, to minimize the impact of any adverse changes.Intergovernmental revenues shall be used as legally prescribed or otherwise established by policy.

• A balance will be sought in the revenue structure between elastic and inelastic revenues, tominimize any adverse effects caused by inflationary or economic changes.

• One-time revenues will be used for capital improvements or as legally restricted to a purpose.• We will carefully and routinely monitor any amounts due the City. An aggressive policy of collection

will be followed for all receivables, including property taxes.• General Fund recreation user charges and fees should be set to recover approximately 35% of

total costs generated by General Fund recreation programs.• Proprietary funds will generate revenue sufficient to support the full direct and indirect costs of

these funds.• Revenue forecasts shall be conservative, using generally accepted forecasting techniques and

appropriate data whenever possible.• Each year and whenever appropriate, we shall review our schedule of fees and related

administrative procedures.

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City of Goddard Budget ProcessBudget Process

The City of Goddard is governed by a 5-member City Council and Mayor. The Budget is prepared by the City administrator according to policies and guidelines set forth by the City Council. The budget process is comprehensive and incorporates long-term and short-term strategic planning to best deliver services to citizens. The City's budget year is the calendar year, January- December.

Kansas Statute The State of Kansas imposes certain guidelines and time frames in the manner that the City adopts and implements its budget. Budget Law KSA 79-2925 includes the following provisions • Cities prepare annual, itemized budgets• Present the budget no later than August 1• Do not budget contingency greater than 10% of budgeted expenditures• Do not budget fund balances (for applicable funds) of more than 5% of fund expenditures• Adopt the annual budget no later than 10 days prior to August 25• Provide notices of public hearings• Provide the adopted budget to the County Clerk by August 25th

Budget Amendments Since the annual operating budget is formulated well in advance of its execution, the City Council recognized that it may become necessary to amend a budget after adoption. KS Statute 79-2929 permits the budgets to be increased for previously unbudgeted increases through revenue other than the property tax. It is the policy of the City to amend budget only in extenuating circumstances. The City may authorize for amendment of any current year budget, at the fund level, after giving public notice and holding ab public hearing as required by State Statute. Budget Calendar

March – April City Administrator and City Treasurer discuss budget priorities and outlook

May - June City Administrator, City Treasurer, and Department Heads discuss budget needs for 2016

May 18 City Administrator presents Water Fund and Sewer Fund budgets during regular meeting of the Goddard City Council.

June 1 City Administrator presents Special Highway/ Street Fund budget during regular meeting of the Goddard City Council.

June 15 City Administrator presents General Fund budget Part 1 during regular meeting of the Goddard City Council.

July 6 City Administrator presents 2016 Budget during regular meeting of the Goddard City Council. Council sets public hearing for July 20, 2014

July 20 Public Hearing at regular meeting of the Goddard City Council. Council adopts 2016 Budget

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City of Goddard Your Home, Our Community!

P.O. Box 667 • 118 North Main Street • Goddard, Kansas 67052 • ph 316-794-2441 • fax 316-794-2401

The Honorable Mayor and Members of the City Council City of Goddard, Kansas

Mayor Gregory and Council,

Kansas State Law (K.S.A. 12-1014) prescribes the process and requirements for the City’s annual budget. The state law designates the City Administrator as the official responsible for the preparation and presentation of a budget for consideration by the elected Governing Body. This is sometimes called an “executive budget process.” The attached document contains the proposed budget for the General Fund, various Special or Reserve Funds, the Bond and Interest Fund and the City’s Enterprise or Utility Funds (water & sewer). This document represents a comprehensive financial plan for operating the City Government in 2016.

Beginning in May 2015, City staff has devoted a substantial portion of time to budget drafting, analysis and final preparation. Various reviews have been completed at the Department, City Treasurer, City Clerk, City Administrator and City Council levels. Departmental budget needs were carefully reviewed to insure that they met available financial resources. Preparing an efficient and effective budget requires substantial fiscal, program and project analysis at the staff and executive levels. However, it is equally or perhaps more important to have a solid policy foundation established by the City Council throughout the year. This can occur by discussing goals, shared expectations, service objectives, major projects, standards and accomplishments. Also essential to use in the budget process, are formal legislative and policy decisions you make through the year, as well as state and federal trends, mandates and related actions.

The formal budget document primarily gives an accounting and yearly plan for government finances. It sets significant policy decisions on taxes and user fee levels required to provide services to the community. It provides clear guidance as to our intent in planning and scheduling those essential services. At the same time, the budget must be prepared in a manner that is flexible, adaptable, and does not necessarily restrict our ability to respond to changing circumstances and priorities for 2015. One of the difficulties in the statutory budget

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City of Goddard City Overviewtimetable in Kansas is that fiscal analysis and planning has to be done so early in the prior fiscal year. That makes it much more difficult to project needs and resources. We respond to that by budgeting conservatively, for maximum flexibility, and conducting regular reviews and necessary updates. This proposed budget is designed using the best available information as a “roadmap” into 2016.

The 2016 Budget as proposed provides our City Departments and our professional and dedicated employees the resources to meet the high service expectations of our citizens. The budget provides for the same basic operational service level as the current budget year. City staff will continue to apply all of our skills to use these resources in a prudent and responsible manner, always keeping focused on bringing the maximum value to our citizens. As your City Administrator, my objective is to ensure that the City of Goddard provides the best possible service available, within budgetary limitations. This will take a hard-working and dedicated city staff as well as a City Council with the vision to help lead this organization into the future.

2016 brings several new opportunities and challenges to our organization. Due to lower than expected revenue and declining fund balances in the Water and Sewer Utility Funds, staff and the City Council will need to look for ways to adequately fund operations. The Council adopted a debt service fee for the water utility that will be used to repay financing for water supply improvements. Modest water rate increases are also planned for 2015-2017. It may be necessary to increase sewer rates in upcoming years as operational costs at the waste water treatment facility increase. In the fall of 2014, the citizens of Goddard approved 1% City sales tax, the purpose of which is to reduce the mill levy and fund new quality of life capital improvements to the City. The Council will begin the process of planning those new improvements in 2015 as part of the Capital Improvement Plan. Beginning in 2015 or 2016, construction will begin in the new STAR Bond district. The City will need to address our portion of the capital expenditures for infrastructure improvements in the benefit district. Commercial development continues to be a major focus in the City’s efforts to grow responsibly. This new development project lays the ground work for some exiting economic growth in our community.

City staff looks forward to working with you and we pledge to do our very best at implementing the budget efficiently and effectively in 2016.

Respectfully submitted,

Brian W. Silcott City Administrator

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City of Goddard Executive Summary

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On July 20, 2015 the City Council adopted the 2016 City Budget of $11,140,050. The City of Goddard budgets revenue and operational and debt service expenditures for the major funds in the categories listed below. The General Fund contains all the revenue and expenditures for general government services. The Debt Service Fund (Bond & Interest Fund) covers the payment of long term debt and temporary capital project financing. The Special Revenue Funds include the Goddard City Library Fund (Property Tax Supported) and the (non Property Tax Supported) Special Highway Street Fund, the Parks and Recreation Fund, and The Tourism Promotion Fund. The Enterprise Funds include the Water Utility Fund and the Waste-Water Utility (Sewer) Fund. The Budget’s adoption concluded a process where the City Council, after listening to City Staff and citizens, allocates resources to fund essential functions of the City for the upcoming fiscal year. The 2016 Budget includes a 1.5 mill decrease from that adopted in the prior year.

General Debt Service Enterprise Total AllFund Fund Property Tax

SupportedNon Property Tax

SupportedFunds Operating

FundsREVENUES

Taxes $2,667,797 $41,661 $126,142 $182,960 $3,600 $3,022,160License & Permits 88,510 0 $0 0 88,510Charges for Service 161,030 0 $0 1,793,160 1,954,190Fines, Forfeitures & Penalties 0 0 $0 21,800 21,800Other Revenue 0 0 $0 500 500Contributions 0 0 $0 0 0Sales/Rentals 0 0 $0 500 500Special Revenue 0 770,513 $0 0 770,513Bond Proceeds 0 2,017,000 $0 0 2,017,000Uses of Money 5,680 200 $0 0 5,880Transfers In 0 79,900 $590,000 0 669,900

TOTAL REVENUE 2,923,017 2,909,274 126,142 772,960 1,819,560 8,550,953

EXPENDITURES

Personal Services 1,315,890 320,220 714,620 2,350,730Contractual Services 547,970 153,950 412,240 1,114,160Commodities & Supplies 162,610 70,950 176,660 410,220Capital Outlay 60,000 260,000 13,500 333,500Non Operating 54,170 500 130,430 0 6,100 191,200Transfers Out 1,190,000 40,000 79,900 1,309,900Debt Service 1,756,660 0 605,710 2,362,370Capital Outlay - Discretionary 543,520 2,524,450 0 0 3,067,970

TOTAL EXPENDITURES 3,874,160 4,281,610 130,430 845,120 2,008,730 11,140,050

REVENUE OVER (UNDER) -$951,143 -$1,372,336 -$4,288 -$72,160 -$189,170 -$2,589,097

2016 Budget by Fund TypeSpecial Revenue Funds

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The 2016 adopted budget includes a property (ad valorem) tax rate of 31.557 mills. The total property tax rate paid by all Goddard citizens will be 127.416 mills. Each mill costs a homeowner $11.50 per $100,000 of value of their home. Based on a total tax rate of 127.416 mills, a homeowner with a home valued at $140,000 would pay total annual property taxes of $2,051.39; $508.07 of this amount goes to the City of Goddard. This is a tax burden of $42.34 per month for city property taxes.

Home Valuation 140,000$ Assessed Rate x 11.5%Assessed Value 16,100$ Mill Levy x 127.416

Total Tax 2,051.39$ City Portion @ 31.557 508.07$

1.5

29.359

31.55765.000

Taxes by Jurisdiction (Shown in Mills)

State

County

City

School

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Factors Influencing the 2016 Budget Current Economic Conditions The City of Goddard has not been immune to the economic downturn that has taken a toll on U.S. cities, forcing many to slash jobs, raise taxes and fees and limit hours of operation at libraries, zoos, parks and other popular facilities. Because of how cities raise and collect their revenues, cities will be weathering the effects of the downturn long after a national economic recovery is underway. Persistent state budget shortfalls will also contribute to cities' fiscal woes, as states continue to slash aid to local governments. As a result of the economic downturn, the City of Goddard has seen a loss in revenue from Property taxes and in water sales in the Water Fund. The City lost assessed valuation for the 2013 budget year, due to the closing of some commercial businesses, which has caused the revenue decline. Due to recent drought conditions, water use has been down for three years in a row, resulting in lower than anticipated water sales revenue. To boost revenues, many cities have reported raising fees on services like water use and garbage collection; property taxes; and some even raised their sales tax. Even as city revenues have dropped, wages, pension and health care costs have steadily climbed and will continue to do so even without an economic recovery. Maintaining Service Levels The 2016 Budget focuses funding on programs and services that meet the expectations of residents. The most challenging aspect of this year's budget process has been maintaining high levels of service while the city's revenue streams remain flat. As the City has made efforts in previous years to fully staff and equip all City operations, the corresponding expenditures have increased. In order to fund the expenditure increases, the City Council decided to raise the Mill levy in 2014. In an effort to stabilize the mill levy going forward, the citizens of Goddard approved a 1% City Sales Tax in 2014. The City Council decided to drop the mill levy due to increased revenue from sales taxes.

2014 2015Revenue Jan-July Jan-JulyProperty Tax $839,550 $827,112Sales Tax 334,418 537,295Water Revenue 219,507 237,933Sewer Revenue $541,090 $594,558

Top 4 Revenue Indicators38%

24%11%

27%

Top 4 Reveue Indicators

Property Tax

Sales Tax

Water Revenue

Sewer Revenue

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Property Tax Changes 2013-2016 The City had maintained a relatively flat mill levy for the two budget years prior to 2014. The City‘s goal to continue maintaining the level of service that the citizens have come to expect, led to the City Council’s decision to raise the total mill levy by 5.000 mills for the 2014 budget year. The current mill levy is much closer to that of comparable sized cities in this region. Our mill levy remains among the lowest for cities in Sedgwick County, whereas we have historically had the lowest. Assessed valuation increased by 1.5% due to the opening of new retail business in 2013, and is expected to continue growing as commercial development continues. The Citizens of Goddard approved a 1% City Sales Tax in 2014 that took effect in January of 2015. The City proposed adding a sales tax to offset the possibility of future mill levy increases and to fund capital projects, particularly in the City’s park system, and other quality of life projects. The City Council has decided to lower the mill levy for the General Fund by 1.5 mills for 2016 due to the increased revenue from sales tax receipts.

Year AssessedValuation Mill Levy

2010 30,890,516 18.7852011 31,408,156 27.1462012 32,602,854 28.1132013 32,526,256 28.0492014 35,753,767 33.0572015 $36,273,601 33.0852016 $37,295,761 31.557

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2010 2011 2012 2013 2014 2015 2016Asse

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Assessed Valuation vs. Mill Levy (2010-2016)

Assessed Valuation Mill Levy

Mill

Levy

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Budgeted Fund Balance The City of Goddard defines Fund Balance as total revenue minus total expenditures for a particular fund. As an organization that operates under on a cash basis, the ending fund balance for 2015 includes the fund balance as of January 1 plus revenue expected to be received during the year, minus all funds encumbered for operations, debt payments, and capital outlays. For budgeting purposes, staff routinely under estimates projected revenue and overestimates projected expenditures as to maintain a balanced budget and maintain a surplus of budget authority. For this reason, we budget a Capital Outlay – Discretionary line item within the General Fund. Should emergency circumstances require extra spending, funds budgeted here can be used, and the Council has made use of this appropriation in the past for small capital projects not specifically budgeted. The 92.5% projected drop in fund balance in the General Fund, for example, is deemed a worst case scenario if emergency spending is required.

2014 2015* 2016**General Fund $920,027 $1,028,057 $76,914Water Fund 572,362 435,622 406,182Sewer Fund 575,325 459,182 299,452Street Fund 775,967 697,707 635,547Bond & Interest $577,906 $245,948 $1,396,689* Projected**Budgeted

Fund BalancesEnding Fund Balances as of December 31

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Budgeted Revenues

General Fund, 2,923,017, 34%

Debt Service Fund,

2,909,274, 34%

Special Revenue Funds

Property Tax Supported,

126,142, 2%

Special Revenue Funds Non Property

Tax Supported, 772,960, 9%

Enterprise Funds,

1,819,560, 21%

2016 Budget Revenue by Fund Type The General Fund is the major operating and taxing fund for the City of Goddard. It totals $2,923,017. in revenue or 34% of total revenue. Service funded by this fund include Administration, Police, Municipal Court, Parks & Recreation, Community Development, Planning & Zoning, Economic Development, Animal Control, Public Health, and some city facilities. The Debt Service Fund (Bond & Interest Fund) provides for the retirement of all City general obligation (GO) debt, special assessment debt and temporary note debt. This fund accounts for 34% of total revenue. Special Revenue Funds are established to account for specific resources that are legally restricted to expenditures for specified purposes

The property tax-supported special revenue fund (Library Fund) supports the City Library, and accounts for 2% of total revenue Non-property tax supported special revenue funds include the Parks & Recreation Fund (used for capital purchases only. Park operations are funded through the General Fund), the Tourism Promotion Fund, and the Special Highway/Street Fund. These funds account for 9 % of total revenue.

Enterprise Funds include the Water Utility Fund and Sewer Utility Fund. These operations are financed and operated in a manner similar to a private business, where the intent of the governing body is that the costs (expenses, including debt service) of providing services to the general public on a continuing basis be financed or recovered primarily through user charges. Operations include the City’s Water and Sewer utilities, and account for 21% of total revenue.

22


Major Revenue Sources Property Tax Property tax equals $1.2 million or 15% of the total 2015 budgeted revenue. Of this, $1.055 has been allocated to the General Fund. Property tax revenues are determined by applying the City mill levy of 33.057 mills to the assessed valuation of taxable property located within the boundaries of the City. In addition to the General Fund, Property tax revenues are deposited into the Library and Bond & Interest Funds. The Library Fund is merely a pass through fund by which the City levies a mill on behalf of the City Library board. When the funds are distributed, the City passes those funds onto the Goddard City Library. In 2014 the City Council raised the mill levy for the General Fund and the Bond and Interest Fund.

$859,137

$1,141,145 $1,200,117 $1,176,964

2013 2014 2015* 2016**

Property Tax

Sales and Compensating Use Taxes The City is entitled to a share of the 1% sales tax and compensating use tax levied by Sedgwick County. Sales tax is revenue levied on the sale of goods and services within a taxing district. Compensating Use Tax is a tax paid to out-of-state retailers on goods and merchandise purchased from other states and used, stored, or consumed in Kansas on which no sales tax was paid. The City also began levying its own 1% Sales and Compensating use Tax in 2015. We project that total sales tax from both the County and City will total $1,043,330, and compensating use tax will total $123,300. The City conservatively estimates that the sales tax portion from the county will continue to grow at 2%. The City’s tax estimate is based on a projection furnished by the Kansas Dept. of Revenue since trend data isn’t available for this new revenue source.

$522,594 $589,096$955,450 $1,043,330

$57,010 $65,178 $112,520 $123,300

2013 2014 2015* 2016**

Sales tax Compensating Use

*Estimate **Budgeted

23


Water Revenue The Water Fund is funded by charges for services within the water utility. This includes water sales, connection fees, reconnection fees and penalties, inspection fees, and as of 2013, debt service fees. Estimates for 2016 revenue are based on trend data for collections in previous years. We conservatively estimate 3% growth in water sales for 2015. The additional increase is due to a debt service fee that was finally enacted in the second quarter of 2015. The historical trend data indicates that sales growth should be higher than our projections but due to conservation efforts by our customers actual sales have failed to meet projections for three years. The debt service fee is being used to payback the costs of capital projects including a water storage tank and a new water supply line were completed recently. The debt service payments began in 2014.

$434,705 $444,083

$602,330

$753,810

2013 2014 2015* 2016**

Water Revenue History

Sewer Revenue The Sewer Utility is also funded by Charges for Services. This includes sewer sales, inspection fees, debt service fees, and penalty charges for late pay. Because sewer rates are determined by water consumption, sewer revenue has similarly failed to meet projections until only very recently. Sewer sales are estimated to grow by only 1% for the 2016 budget. The large increases in revenue in 2014 and 2015 were due to scheduled increases in debt service payments for sewer system improvements. Those payments are contractually set to increase again in 2017 and 2018, at which time the City Council will consider raising the debt service fee. .

$949,497$986,934

$1,053,650 $1,065,750

2013 2014 2015* 2016**

Sewer Revenue History


24


Street Fund Revenue Street operations and capital outlays are primarily financed by a transfer from the General Fund. Policy dictates that the transfer be equal to 75% of sales tax collections. Additionally, the Street Fund receives revenue in the form of state highway taxes on fuel sales. The estimate for the gas taxes is established by the State of Kansas and released annually before local budgets are required to be adopted.

$161,503 $169,276 $166,580 $167,960

$351,180$394,200

$447,000

$540,000

2013 2014 2015* 2016**

Street Revenue History

Highway Gas Tax Transfer From General Fund

Bond & Interest Revenue The Bond & Interest fund levies a small mill levy to fund the at large portion of the City’s General Obligation Debt. The remaining regular financing source is special assessment revenue, revenue paid by homeowners to repay infrastructure improvements at the time the residential developments were being built. The special assessment estimate is based on the schedule of repayment established in the repayment agreements. In 2016 there will also be single inflow in the form of GO Bond proceeds for the retirement of temporary notes on a capital project. There will be a single temp note inflow for the City’s share of a Sales Tax Revenue Bond (STAR Bond) project that is expected to begin in 2015 or 2016.

$856,116 $851,743

$770,513 $770,513

2013 2014 2015* 2016**

Special Assesments


25


Budgeted Expenditures

2,350,730, 21%

1,114,160, 10%

410,220, 4%

333,500, 3%191,200, 2%

1,309,900, 12%

2,362,370, 21%

3,067,970, 27%

Personal Services

Contractual Services

Commodities & Supplies

Capital Outlay

Non Operating

Transfers Out

Debt Service

Capital Outlay - Discretionary

Budgeted Expenditures are grouped into 8 categories; Personal Services, Contractual Services, Commodities and Supplies, Capital Outlay, Non-Operating, Transfers Out, Debt Service, and Capital Outlay – Discretionary. Personal Services Personal Services, with a budget of $2.35 million, is the largest operational expenditure category, accounting for 21% of total expenditures. The 2016 Budget reflects a 3% increase over 2015. In 2014 the City Council and Administration team began re-evaluating employee compensation levels to bring them in line with those of similar sized cities in the Wichita metro area. In 2015, the Kansas Public Employee Retirement System (KPERS) and the Kansas Police and Fire System revised the employer contribution rates. Increases in expenditure for salaries, retirement, and a modest increase in health insurance premiums led to the overall budget increase. Contractual Services Contractual Services, with a budget of $1.11 million, accounts for 10% of total expenditures. The 2016 budget reflects a 5% increase over the 2015 budget. Contractual Services include services purchased and delivered by external entities.

26


Commodities & Supplies Commodities and Supplies, with a budget of $410,220, accounts for 4% of total expenditures. The 2016 Budget reflects a 16% increase over the 2015 Budget. Commodities and Supplies includes the purchase of office supplies, street signs, chemicals for the water distribution system and the wastewater treatment facility. Capital Outlay Capital Outlay, with a budget of $333,500, accounts for 3% of the budgeted expenditures. Capital outlays are expenses that add fixed assets to the City. Purchases are normally considered a capital outlay if they benefit the City for more than one year. The 2016 Budget reflects a 15%% drop in expenses from the 2015 Budget. The 2016 Budget includes Capital Outlay expenditures for a new police vehicle in the General Fund, $210,000 for street resurfacing in the Special Highway Street Fund, and $50,000 out of the Parks and Recreation Fund for upgrades to the City’s park system. Non-Operating Non-Operating, with a budget of $191,200, accounts for 2% of budgeted expenditures. The primary purpose of this category is for payments to external agencies that the City supports financially. $130,430 is the portion of property tax revenue that the City levies on behalf of the Goddard Library. The remainder includes payments to the Goddard Activities Committee, the Goddard Chamber of Commerce, and the City’s sponsorship of community events. Transfers Out Transfers Out, with a budget of $1,309,900, account for 12% of budgeted expenditures. The 2016 Budget reflects a 13% increase over the 2015 Budget. Transfers Out include transfers from operating departments into reserve accounts such as the Equipment Reserve Fund, the Water Reserve Fund, the Sewer Replacement Reserve Fund, and the Capital Improvement Fund. It also includes the transfer from the General Fund to the Special Highway Street fund to fund its operations. The increases in the 2016 transfers include a $250,000 increase in transfers to the Capital Improvement Fund, a $93,000 increase to the Street Fund, and a $40,000 increase to Equipment Reserves. In 2014 the Council decided to start building the Capital Improvement Fund’s cash balance over the next few years to fund infrastructure and building improvements in the near future. More information about these plans can be found in the Capital Improvement Plan section of this document. Debt Service Debt Service, with a budget of $2.36 million, accounts for 21% of total budgeted expenditures. The 2016 Budget reflects a 8% increase over the 2015 Budget. These expenditures include payments for the City’s GO bonded debt and the revolving loans for the construction of the wastewater treatment facility and lagoons. Capital Outlay – Discretionary Capital Outlay – Discretionary, with a budget of $3.06 million, accounts for 27% of budgeted expenditures. The 2016 Budget reflects a 18% increase over the 2015 Budget. This category is used to for two purposes. 1. It reflects expenditures for unexpected capital purchases and improvements that occur during the budget year. 2. It is used as a cash reserve line item in the Bond & Interest Fund as a place holder for temp notes retirement on capital projects who’s construction and implementation takes multiple years.

27


Capital Expenditures To better plan for future development and financial conditions and due to the substantial investment needed to complete capital projects, the City of Goddard has established an on-going five-year capital improvement plan (CIP). The CIP was established to identify future large capital projects necessary to meet the growing needs of the City and to determine their implications on the future financial condition of the City. The Current CIP covers 2014-2019. The CIP, used in conjunction with the long-range expenditure and revenue forecast, enables the City time to plan and identify funding for the large one-time capital expenditures. Below is a grouping of the City of Goddard’s CIP Projects.

• Water Supply Line Project • City Hall Remodel Project • Goddard Greening/Front Door/Greening Project • South of Kellogg Park Improvements • North of Kellogg Park • 183rd Street Redesign Project

Funding mechanisms allowed are unreserved/non-designated fund balance; pay-as-you-go financing; sales tax financing; and debt financing. More information on these projects can be found in the CIP section of the budget.

28

City of Goddard Budget Summary

ACTUAL ADOPTED ESTIMATE ADOPTED2014 2015 2015 2016

BEGINING BALANCE ALL FUNDS $5,041,079 $5,402,164 $4,883,774 $6,020,285REVENUES

Taxes 2,508,951 2,487,038 2,956,684 3,022,160License & Permits 88,858 85,210 89,610 88,510Charges for Service 1,614,931 1,925,930 1,791,250 1,954,190Fines, Forfeitures & Penalties 21,318 21,800 21,800 21,800Refunds/Reimbursements 1,227,298 0 0 0Other Revenue 23,087 1,000 1,000 1,000Contributions 11,565 5,000 2,500 1,500Sales/Rentals 13,482 0 10,590 0Special Revenue 887,803 770,513 770,513 770,513Bond Proceeds 1,837,802 2,017,000 2,017,000 2,017,000Uses of Money 9,262 5,880 7,720 5,880Transfers In 768,975 1,159,680 906,900 1,309,900

TOTAL REVENUE 9,013,332 8,479,051 8,575,567 9,192,453

EXPENDITURES

Personal Services 1,886,161 2,282,150 2,140,750 2,350,730Contractual Services 906,164 1,066,230 969,113 1,117,160Commodities & Supplies 336,073 354,000 397,660 410,220Capital Outlay 2,378,546 391,000 437,423 333,500Non Operating 34,611 62,070 54,770 61,770Transfers Out 883,675 1,289,240 1,036,460 1,440,330Debt Service 2,709,218 2,194,880 2,362,880 2,362,870Capital Outlay - Discretionary 36,190 2,611,230 40,000 3,067,970

TOTAL EXPENDITURES 9,170,636 10,250,800 7,439,056 11,144,550

REVENUE OVER (UNDER) -157,304 -1,771,749 1,136,511 -1,952,097

ENDING BALANCE ALL FUNDS $4,883,774 $3,630,415 $6,020,285 $4,068,188

ALL FUNDS COMBINED BUDGET SUMMARY

29

City of Goddard Budget Summary

General Fund $2,923,017Water Fund $753,810Sewer Fund $1,065,750Street Fund $707,960Library Fund $126,142Parks & Recreation Fund $50,000Tourism Promotion Fund $15,000Bond & Interest Fund $2,909,274Equipment Reserve Fund $140,000Water Reserve Fund $0Sewer Reserve Fund $0Organizational Grant Fund $1,500Capital Improvement Fund $500,000

Total Revenue $9,192,453

Revenues All FundsGeneral Fund $3,874,160Water Fund 783,250Sewer Fund 1,225,480Street Fund 770,120Library Fund 130,430Parks & Recreation Fund 50,000Tourism Promotion 25,000Bond & Interest Fund 4,281,610Equipment Reserve Fund 0Water Reserve Fund 0Sewer Reserve Fund 0Organizational Grant Fund 1,500Capital Improvement Fund 3,000

Total Expenditures $11,144,550

Expenditures All Funds

Expenditure Receipt Actual Current ProposedFund Transferred Fund Transferred Amount for Amount for Amount for

From: To: 2014 2015 2016General Fund Special Highway/Street 394,200 447,000 540,000 General Fund Equipment Reserve 60,000 60,000 100,000 General Fund Capital Improvement 150,000 250,000 500,000 General Fund Special Parks & Rec 43,000 50,000 50,000 Water Fund Bond & Interest - 79,900 79,900 Water Fund Equipment Reserve 30,000 - - Water Fund Water Reserve 30,000 - - Water Fund Capital Improvement 30,000 - - Sewer Fund Equipment Reserve 3,925 - - Sewer Fund Sewer Replacement Res 3,925 - - Sewer Fund Capital Improvement 3,925 - -

Special Highway/Street Equipment Reserve 20,000 20,000 40,000 Totals 768,975 906,900 1,309,900

Schedule of Transfers

30

GENERAL FUND

31

City of Goddard General Fund

Overview The General Fund is the primary funding source of City non-utility operations and includes revenues, expenditures, and transfers to other funds. General Fund expenditures consist of 6 operational functions. These functions are General Government, Police & Public Safety, Recreation & Culture, Public Works, Community & Economic Development, and Transfers to Other Funds. These operations are financed largely by property taxes (known as ad valorem tax) and sales taxes. Additional funding comes from an assortment of other taxes, fees, penalties, and fines. The 2016 Proposed Budget has been developed in accordance with the consensus of the Council from the budget workshops held in May and June. The 2016 Proposed Budget reflects the operational needs as identified by the Mayor, Council President, City Administrator and Department Directors. Due to the early forecast of revenues and expenditures, many of which were originally forecast in April and reassessed in June, the specific outcome is uncertain. The forecast of the City’s assessed valuation for 2016 is estimated to be $37,295,761 with one mill projected to total $37,296. The City’s 2015 assessed valuation is $36,273,601 with a General Fund mill levy of 29.090. The proposed 2016 Budget presents a BALANCED BUDGET with expenditures totaling $3,873,160 and revenues totaling $2,923,018 with a cash carryover of $1,028,057. The 2016 Proposed Budget represents an increase of $750,360 (24%)-

in expenditures over the balanced 2015 Adopted Budget. The General Fund mill levy as presented is estimated to total 27.566 mills, 1.5 mills less than what was adopted for 2015. Finance and Operations The 2016 Proposed Budget is presented with a narrative overview followed by multi-year fund overview (MYFO) detail pages. The first General Fund page is a revenue detail which groups revenues into like classifications. Revenues are grouped into Taxes & Franchise Fees, Licenses & Permits, Use of Money & Property, Charges for Services, Contributions, and Sales of Property & Merchandise. Expenditures are continued on the next page by classification as well. Expenditures are classified into the following sub categories: Personal Services, Contractuals, Commodities, Capital Outlay, Non-Operating Expenses, Transfer to Other Funds, and Capital Outlay - Discretionary. The chart on the following page displays this information for the 2014 Actual, 2015 Adopted, 2015 Estimate, 2016 Proposed, and 2017 Projected budgets. It also shows the beginning General Fund cash balance at the top and ending fund balance at the bottom.

32

City of Goddard General Fund

Fund Summary ACTUAL

2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

JANUARY 1ST FUND CASH BALANCE 842,922$ 733,308$ 920,027$ 1,028,057$ 77,914$

DEPARTMENT REVENUESACTUAL

2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

TAXES AND FRANCHISE FEES $ 2,169,903 $ 2,150,673 $ 2,610,100 $ 2,667,797 $ 3,093,569 LICENSES AND PERMITS 88,858 85,210 89,610 88,510 92,110

USE OF MONEY & PROPERTY 7,319 5,680 7,520 5,680 5,680CHARGES FOR SERVICES 212,781 243,620 161,670 161,030 161,030

CONTRIBUTIONS 11,565 0 1,000 0 0SALES OF PROPERTY MERCHANDISE 10,594 0 10,590 0 0

TOTAL 2,501,020$ 2,485,183$ 2,880,490$ 2,923,017$ 3,352,389$

DEPARTMENT EXPENDITURESACTUAL

2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017PERSONAL SERVICES 1,048,202$ 1,300,610$ 1,214,460$ 1,314,890$ 1,356,911$

CONTRACUTAL SERVICES 390,814 512,680 443,150 547,970 546,810 COMMODITIES & SUPPLIES 129,145 157,490 156,880 162,610 162,150

CAPITAL OUTLAY 142,400 120,000 62,500 60,000 110,000 CAPITAL OUTLAY - DISCRETIONARY 36,190 173,850 40,000 543,520 -

NON-OPERATING EXPENSES 29,965 51,170 48,470 54,170 54,170 TRANSFERS TO OTHER FUNDS 647,200 807,000 807,000 1,190,000 1,190,000

TOTAL 2,423,915$ 3,122,800$ 2,772,460$ 3,873,160$ 3,420,040$

REVENUE OVER (UNDER) EXPENDITURES 77,106$ (637,617)$ 108,030$ (950,143)$ (67,651)$

DECEMBER 31 FUND CASH BALANCE 920,027$ 95,691$ 1,028,057$ 77,914$ 10,263$

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City of Goddard General Fund Revenue

GENERAL FUND REVENUESACTUAL

2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017Ad Valorem Tax (Property Tax) $1,003,363 $1,055,235 $1,055,212 $1,028,110 $1,425,999

Motor Vehicle Tax 118,366 123,586 123,586 127,466 128,000Recreational Vehicle Tax 1,356 1,415 1,415 1,630 1,700

16/20 Meter Truck Tax 781 977 977 300 350Commercial Vehicle Tax 0 0 0 8,591 8,600

Delinquent Tax 40,393 0 31,250 0 0Franchise Fees 350,908 310,000 329,600 334,900 340,230

Sales Tax - Sedgwick County 589,096 596,000 610,200 622,400 635,000Sales Tax - City of Goddard 0 0 345,250 420,930 427,670

Alcohol/Liquor Tax 462 90 90 170 170Comp. Use Tax - Sedgwick Co. 65,178 63,370 69,700 71,090 72,850

Comp. Use Tax - City of Goddard 0 0 42,820 52,210 53,000TAXES AND FRANCHISE FEES $2,169,903 $2,150,673 $2,610,100 $2,667,797 $3,093,569

LICENSES AND PERMITS $88,858 $85,210 $89,610 $88,510 $92,110USE OF MONEY & PROPERTY $7,319 $5,680 $7,520 $5,680 $5,680

Court Revenue 172,896 206,590 124,290 124,000 124,000Com. Development Revenue 2,765 0 280 0 0

Pool Revenue 37,120 37,030 37,100 37,030 37,030CHARGES FOR SERVICES $212,781 $243,620 $161,670 $161,030 $161,030

CONTRIBUTIONS $11,565 $0 $1,000 $0 $0SALE OF PROPERTY/MERCH. $10,594 $0 $10,590 $0 $0

TOTAL $2,501,020 $2,485,183 $2,880,490 $2,923,017 $3,352,389

35%

5%40%

11%

3%

6%

GENERAL FUND REVENUES PROPOSED - 2016

Property TaxMotor Vehicle TaxSales TaxFranchise FeesLicenses & PermitsCharges for Services

34

City of Goddard General Fund Expenditures ACTUAL

2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

GENERAL FUND ALL REVENUE $2,501,020 $2,485,183 $2,880,490 $2,923,017 $3,352,389

PERSONAL SERVICES 1,048,202 1,300,610 1,214,460 1,314,890 1,356,911CONTRACUTAL SERVICES 390,814 512,680 443,150 547,970 546,810

COMMODITIES & SUPPLIES 129,145 157,490 156,880 162,610 162,150CAPITAL OUTLAY 142,400 120,000 62,500 60,000 110,000

CAP. OUTLAY - DISCRETIONARY 36,190 173,850 40,000 543,520 0NON-OPERATING EXPENSES 29,965 51,170 48,470 54,170 54,170

TRANSFERS TO OTHER FUNDS 647,200 807,000 807,000 1,190,000 1,190,000TOTAL GENERAL FUND EXPENDDITURES $2,423,915 $3,122,800 $2,772,460 $3,873,160 $3,420,040

REVENUE OVER (UNDER) EXPENDITURES 77,106 -637,617 108,030 -950,143 -67,651

JANUARY 1ST FUND CASH BALANCE 842,922 733,308 920,027 1,028,057 77,914

YEAR ENDING FUND CASH BALANCE $920,027 $95,691 $1,028,057 $77,914 $10,263

27%34%

5%

3%31%

2016 PROPOSED GENERAL FUND BUDGET BY FUNCTION

GENERAL GOVERNMENT

POLICE & PUBLIC SAFETY

RECREATION & CULTURE

COMMUNITY DEVELOPMENT

TRANSFER TO OTHER FUNDS

35

City of Goddard General Fund Expenditures ACTUAL

2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

GENERAL GOVERNMENTPERSONAL SERVICES $173,962 $193,860 $181,040 $193,670 $199,490

CONTRACTUALS 240,508 290,050 223,800 282,250 281,550COMMODITIES 19,545 29,800 29,160 32,400 34,100

CAPITAL OUTLAY 13,973 60,000 0 0 0NON-OPERATING EXPENSES -4,865 1,470 1,520 1,470 1,470

CAP. OUTLAY DISCRETIONARY 36,190 173,850 40,000 543,520 0$479,312 $749,030 $475,520 $1,053,310 $516,610

POLICE & PUBLIC SAFETYPERSONAL SERVICES 837,207 1,046,770 978,440 1,061,240 1,097,440

CONTRACTUALS 61,988 76,040 71,630 77,040 76,490COMMODITIES 92,452 97,810 96,970 102,910 100,750

CAPITAL OUTLAY 105,934 60,000 60,000 60,000 110,000NON-OPERATING EXPENSES 0 0 0 0 0

$1,097,580 $1,280,620 $1,207,040 $1,301,190 $1,384,680RECREATION & CULTURE

PERSONAL SERVICES 37,033 59,980 54,980 59,980 59,980CONTRACTUALS 47,379 60,580 92,930 101,080 101,080

COMMODITIES 16,421 27,730 27,600 25,150 25,150CAPITAL OUTLAY 22,494 0 2,500 0 0

NON-OPERATING EXPENSES 14,640 17,700 14,760 20,700 20,700$137,967 $165,990 $192,770 $206,910 $206,910

COMMUNITY DEVELOPMENTCONTRACTUALS 40,939 86,010 54,790 87,600 87,690

COMMODITIES 727 2,150 3,150 2,150 2,150CAPITAL OUTLAY 0 0 0 0 0

NON-OPERATING EXPENSES 20,190 32,000 32,190 32,000 32,000$61,856 $120,160 $90,130 $121,750 $121,840

TRANSFER TO OTHER FUNDSSPECIAL HIGHWAY (STREET) 394,200 447,000 447,000 540,000 540,000

EQUIPMENT RESERVE 60,000 60,000 60,000 100,000 100,000CAPITAL IMPROVEMENT 150,000 250,000 250,000 500,000 500,000

SPECIAL PARKS & RECREATION 43,000 50,000 50,000 50,000 50,000647,200 807,000 807,000 1,190,000 1,190,000

TOTAL $2,423,915 $3,122,800 $2,772,460 $3,873,160 $3,420,040

36

DEPARTMENT BUDGETS

38

City of Goddard Administration Department Information The Administration Department contains costs allocated for the administration of government within the General Fund, and includes one quarter payroll distribution for the City Administrator, City Clerk, Deputy City Clerk, Director of Community Development, Community Development Specialist, Municipal Court Clerk, and the City Treasurer. City Administrator The City Administrator ensures that the policy direction set by the City Council is implemented and that the City’s delivery of public services is provided in an efficient and cost-effective manner. The administrator’s duties include:

• Carrying out Council policies and goals • Ensuring effective and efficient delivery of City

services • Preparing and monitoring the annual budget • Directing day-to-day operations of the City • Attending City Council meetings • Recommending policies/programs to the City

Council • Keeping the City Council fully advised of the

financial and other conditions of the City • Supplying the City Council with information to

aid decision-making • Serving as the City representative in various

arenas City Clerk The City Clerk's office is responsible for many basic governmental functions. As part of the official duties, the Clerk serves as the record keeper of all City Council

proceedings and actions, as well as City records (ordinances, resolutions, deeds, contracts, agreements, easements, vacations). The City Clerk is designated as the Freedom of Information Officer and coordinates requests for records. The Clerk's office is also responsible for providing the Governing Body with agenda packets and materials, maintaining and updating the City Code, recording and certifying special assessments, licensing for cereal malt beverage drinking establishments, food, peddlers, handbills, street closures and fireworks stand permits. The City Clerk is also responsible for the city’s human resource functions including providing programs that deliver a foundation for excellence and provides equal opportunity for City employees and the public. These programs include the full spectrum of activities from staffing services, compensation/classification, and employee relations, benefit management, career and organizational development. City Treasurer Along with the City Clerk, the City Treasurer is responsible for the control, recording and reporting of financial matters, budget preparation, accounts receivable, accounts payable, payroll, long-term debt management, investments and utility billing & customer service. The City Treasurer assists with the coordination of the annual audit performed by an independent certified public accountant (CPA). Kansas Statute 75-1122 requires an annual audit of the City's books be performed by an independent auditor that has been approved by the City Council.

ADMINISTRATION STAFFING TABLEF/P

Position 2013 2014 2015 2016City Administrator F 1 1 1 1City Clerk F 1 1 1 1Community Development Dir F 1 1 1 1City Treasurer F 1 1 1 1Utility Billing/Court Clerk F 1 1 1 1Accounts Payable Clerk F 1 1 1 1Assistant to the City Administrator F 1 1 1 1Community Development Specialist F 1 1 1 1

Total Full Time 7 7 7 7

39

City of Goddard Administration

Finance and Operations The 2016 Proposed Budget reflects an increase of $371,680 from the 2015 Adopted Budget. If the increase of the capital outlay discretionary line item ($369,670) is removed the 2016 Proposed Budget is only $2,010 more than the 2015 Adopted Budget. The 2016 Proposed Operating Budget is only $6,698 more than actual expenditures in 2014. The Operating Budget is defined as the total budget less the Capital Outlay - Discretionary line item (10-110-8530). The 2016 Proposed Budget maintains the total Personal Services allocation from the 2015 Adopted Budget, but shifts some funding from Vacation/Sick Leave Liability into Health Insurance. Health insurance premium costs are expected to be 22.8% higher in 2015. Administration also contains contractual items such as City Hall internet & telephone services, insurance of all City facilities not related to utility operations, bonding for employees such as the City Clerk and Deputy City Clerk, advertising costs for community events, and publication costs associated required legislative actions such as ordinances and the annual budget notices.

Professional Services include costs such as the General Fund’s portion of the audit fee, and web/I.T. costs. Formerly these line items were classified under Contractual Labor, and are now classified by itemized professional service classifications. Contractuals also includes fees, travel, and lodging costs for members of staff attending their respective national, state, and regional professional association meetings, conferences and training. Commodity items include office supplies, computer supplies, software, materials, supplies, and postage. There is an on-going annual appropriation for computer purchases to replace staff computers on a 3-4 year replacement program. Capital Outlay is used for operating and capital outlay contingency/discretionary expenditures. Non-Operating Expenses are sales tax and state fees related to the operation of general government functions.


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

PERSONAL SERVICES $144,926 $160,770 $147,140 $159,770 $165,590

CONTRACUTAL SERVICES 79,072 88,820 81,260 91,330 91,330

COMMODITIES & SUPPLIES 12,789 22,730 18,050 23,230 23,230

CAPITAL OUTLAY - Discretionary 36,190 173,850 40,000 543,520 0

NON-OPERATING -4,875 470 480 470 470

TOTAL $268,102 $446,640 $286,930 $818,320 $280,620

40

City of Goddard Mayor & Council Mission The mission of the City Council is to provide policy direction for the City of Goddard in developing, implementing, and maintaining services to the citizens of Goddard.

Overview The City Council & Mayor establish policy direction for the City by enacting ordinances, laws, and policies, adopting a budget, levying taxes, and appointing staff to director level positions. The Governing Body also appoints citizens to boards and commissions. The five-member Council and Mayor are elected at-large.

Finance and Operations The Council / Mayor budget funds the positions of Mayor and City Council members. Personnel Services comprise 45% of the budget. Council members receive a stipend of $50 per meeting. The Mayor receives a stipend of $100 per meeting and an additional $25 per month auto allowance. A portion of the contractual spending budget is used to fund memberships and dues to peer

organizations such as the Kansas Mayors Association and the National League of Cities. Most contractual spending is used for professional development and training for the Mayor and City Council, including travel expenses and registration costs for attending conferences such as those sponsored by the League of Kansas Municipalities (LKM), the Sedgwick County Association of Cities (SCAC), the Regional Economic Area Partnership of South Central Kansas, and the Hugo Wall School of Urban and Public Affairs at Wichita State University.

Commodity line items fund food purchases for hosting events such as various SCAC and LKM events.

The 2016 Proposed Operating Budget continues to allocate funding for various local community groups under the Non-Operating expenses. This discretionary line item has been used in the past to fund organizations such as the Child Advocacy Center and the Goddard Women’s Group.


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

PERSONAL SERVICES $10,089 $12,500 $12,800 $12,800 $12,800CONTRACUTAL SERVICES 4,258 6,560 5,620 7,060 7,060

COMMODITIES & SUPPLIES 952 530 4,700 3,230 4,930CAPITAL OUTLAY 0 60,000 0 0 0NON-OPERATING 0 1,000 1,040 1,000 1,000

TOTAL $15,299 $80,590 $24,160 $24,090 $25,790

MAYOR AND COUNCIL STAFFING TABLEF/P

Position 2013 2014 2015 2016Mayor P 1 1 1 1City Council P 5 5 5 5

Total Part Time 6 6 6 6

41

City of Goddard City Hall

Mission The mission of City Hall as with any public/civic center is to provide a user friendly, constituent oriented facility that is aesthetically pleasing and designed to serve its citizens. Overview The City Hall cost center is used to reflect the operating costs associated with the physical structure of City Hall. Finance and Operations The City Hall budget funds repair, maintenance, utility costs, commodities for grounds keeping, and any capital outlay for the facility. The 2016 Proposed Operating Budget is $31,090, which is $6,930 (29%) more than what was adopted for 2015. Most of the increase is due to a new contract for janitorial services that includes regular carpet cleaning throughout the facility. The largest portion of the budget is utility costs including electric, gas, and trash, which totaled $10,378 in 2014 and are on pace to reach an estimated $10,400 in 2015. Total contractual costs for the 2016 Proposed budget are $28,340. The 2016 Proposed Commodity Budget includes grounds keeping custodial, and food supplies, plus $900 for materials. Prior to 2011 funds were not allocated for these costs as part of the City Hall budget.

City Hall is regularly used to host City Council Meetings and the Goddard Municipal Court. It also houses most of the City’s office space including Administration, Police, Court, and Community Development offices. The City of Goddard regularly hosts several multi-jurisdictional meetings in City Hall. In previous years several such meetings were held at the Goddard City Hall included the following: satellite town halls for the Kansas 4th congressional district, regional Wichita Area Metropolitan Planning Organization transportation planning sessions, Kansas Department of Transportation regional project meetings, Sedgwick County Association of Cities, Kansas Association of Municipal Court Clerks regional meetings, Sedgwick County Chiefs of Police meetings, and American Red Cross blood drives..

City Hall is located at 118 North Main Street


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $15,362 $22,060 $22,060 $28,340 $28,340COMMODITIES & SUPPLIES 3,198 2,100 3,450 2,750 2,750

NON-OPERATING -128 0 0 0 0TOTAL $18,432 $24,160 $25,510 $31,090 $31,090

42

City of Goddard Municipal Court Mission The mission of Municipal Court is to serve the citizens of the community by upholding the law in an unbiased and impartial manner and facilitating the interests of justice and the needs of all citizens in a thorough and fair manner. Overview Municipal Court operations consist of the Court Clerk, Judge, City Prosecutors, Court Appointed Attorneys, and Probation Officers. The Court Clerk is appointed by the Municipal Judge. The Mayor appoints with approval of the City Council the Municipal Judge and City Prosecutor. The City of Goddard’s municipal court operations outsources court appointed attorneys and probation operations. The Court Clerk process transactions related to court, traffic offenses, and fine collection. The Court Clerks also coordinates probation operations which assists the judge in defendant evaluation and offender monitoring. The Municipal Court maintains a record system of misdemeanor cases, tickets, and case dispositions. The Department also provides State law enforcement agencies, the City, and other courts with all required records and reports. Finance and Operations Municipal Court is responsible for collecting court imposed fines and penalties. Revenues include ticket fines, court costs, and diversion fines/fees. Local Court costs are $90 and are evaluated each budget season for cost recovery. In addition to local penalties and fines the court also collects a $20 law enforcement training fee and a $0.50 Judges Training Fee on behalf of the State.

The 2016 Proposed Operating Budget totals $179,810. This reflects a drop in proposed spending of $17,830 from the 2015 Adopted Budget. Most of this cost savings comes from a reduction in fees for legal services which are the single largest expenditure in the Municipal Court cost center. These services include the City Prosecutors, probation officers, court appointed attorneys, and all other legal services provided by the City’s legal counsel associated with the Municipal Court. 2016 Proposed Personal Services costs are $21,100 and fund the payroll costs for the Municipal Court Judge. Proposed Contractual spending for 2016 is $155,520 with $100,000 (65%) of that allocated to legal services (City Prosecutor and Public Defender). Contractuals also include $30,000 for the housing of City inmates at the Sedgwick County Jail. 2016 Proposed Commodities total $3,190 and include miscellaneous expenditures for the department such as postage and office supplies. There are no Capital Outlay expenses anticipated in 2016. In 2014, $13.973 was spent to implement an electronic ticketing system.


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


COMMODITIES & SUPPLIES 2,605 4,440 2,960 3,190 3,190CAPITAL OUTLAY 13,973 0 0 0 0NON-OPERATING 138 0 0 0 0

TOTAL $177,480 $197,640 $138,920 $179,810 $179,110MUNICIPAL COURT STAFFING TABLE

Position F/P 2013 2014 2015 2016Municipal Judge P 1 1 1 1

43

City of Goddard Public Safety – Police Service

`

Mission The Goddard Police Service shall preserve and protect the safety and wellbeing of all individuals in the City of Goddard through compassionate public service. We shall project through our actions the pinnacle of integrity, honor, fairness, and compassion to those we serve. Overview Police Service personnel are responsible for delivering law enforcement services through the community policing philosophy. Emphasis is placed on proactive prevention and intervention, customer service and developing partnerships throughout the community. This occurs through National Night Out, Neighborhood Watch programs, and Crime Prevention through Environmental Design functions. The Police Service investigates Felony and Misdemeanor crimes along with violations of city ordinances and codes. Police Officers are versed in evidence collection, crime scene preservation, interviewing and interrogation of suspects, witnesses and victims of crimes. The Police Department investigates traffic accidents and complaints of driving behaviors. Approximately 33,000 cars per day pass through the City on US 400. Monitoring and enforcement efforts of traffic infractions and high accident locations are an everyday assignment. Police Officers are well versed in traffic collision investigation and reconstruction.

Finance and Operations The Police Service is the largest operating department within the City budget and accounts for 61% of the proposed general fund operating costs. The 2016 Proposed budget projects a 2% increase in expenditures over the 2015 Adopted Budget. The 2016 proposal includes the purchase of one fully equipped police patrol vehicle at a budgeted amount of $60,000. The fleet replacement program replaces cruisers every 120,000 miles. The 2016 Proposed Police Serve budget funds 13 positions; including the Chief of Police, 1 Lieutenant, 2 Patrol Sergeants, 1 police clerk, and 8 patrol officers. This allows for 24 hour policing with 2 officers on duty at any given time. The 2016 Proposed Budget maintains the allocation for Contractuals established for 2015. The 2016 Commodity allocation is also maintained at the 2015 level. Fuel costs account for almost 53% of all commodity spending. The commodity budget also includes spending for Safety Equipment, radio replacements, and other equipment based on the replacement schedule. The Capital Outlay budget includes the above referenced replacement of 1 new police patrol vehicle in 2016 and two in 2017. .

POLICE STAFFING TABLEF/P

Position 2013 2014 2015 2016Chief of Police F 1 1 1 1Lieutenant F 0 0 1 1Sergeant F 2 2 2 2Detective F 1 1 0 0Patrol Officer F 8 8 8 8Police Clerk F 1 1 1 1

Total Full Time 13 13 13 13

44

City of Goddard Public Safety – Police Service

`

Police Service


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

PERSONAL SERVICES $837,207 $1,046,770 $978,440 $1,061,240 $1,097,440CONTRACUTAL SERVICES 61,008 74,240 68,830 74,240 73,690

COMMODITIES & SUPPLIES 91,798 96,560 90,620 96,560 94,400CAPITAL OUTLAY 105,934 60,000 60,000 60,000 110,000NON-OPERATING 0 0 0 0 0

TOTAL $1,095,946 $1,277,570 $1,197,890 $1,292,040 $1,375,530 Community Outreach


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $0 $0 $1,000 $1,000 $1,000COMMODITIES & SUPPLIES 0 0 5,100 5,100 5,100

TOTAL $0 $0 $6,100 $6,100 $6,100 Animal Control


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $979 $1,800 $1,800 $1,800 $1,800COMMODITIES & SUPPLIES 654 1,250 1,250 1,250 1,250

TOTAL $1,634 $3,050 $3,050 $3,050 $3,050

45

City of Goddard Recreation & Culture Mission The mission of Goddard Recreation & Culture is to provide user friendly, cost-effective recreational activities that enhance the beautification of the City and provide for leisure pursuits of all Goddard residents and visitors. Overview Recreation & Culture includes swimming pool operations, park maintenance, community center costs, non-operating costs for the City Library, and expenditures allocated for community events. The only of these sub units which contains Personal Services expenditures is the City Swimming Pool. The other units are limited to contractual and commodities spending only. Finance and Operations The 2016 Proposed Budget reflects a 25% increase in spending over the 2015 Adopted Budget. Most of the increase is due to a new janitorial services contract and the addition of a right-of-way mowing contract for city facilities and grounds. In 2014, $12,972 in capital expenses were used to bring the City Swimming Pool in line with ADA compliance.

There were capital expenses of $2,872 in the parks, and $6,650 at the Community Center in 2014. As previously referenced, Contractual spending increased in 2014 due to the reallocation of costs from the Street Fund for mowing in the city parks. Prior to 2013, City staff mowed the parks. The City contracted mowing services for the parks in 2014 to prevent the need to hire seasonal staff to do the mowing work. The 2016 Non-Operating Budget contains refunds, sales tax on concession items and the purchase of concessions items for resale. The Swimming pool and Parks and Recreation are the only cost centers in Recreation & Culture operations to reflect non-operating expenses.

The Goddard Municipal Pool located in Means Park.


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


COMMODITIES & SUPPLIES 16,422 27,730 27,600 25,150 25,150CAPITAL OUTLAY 22,494 0 2,500 0 0NON-OPERATING 14,640 17,700 14,760 20,700 20,700

TOTAL $137,969 $165,990 $192,770 $206,910 $206,910

46

City of Goddard Recreation & Culture Pool


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


COMMODITIES & SUPPLIES 10,095 16,380 14,300 13,800 13,800CAPITAL OUTLAY 12,972 0 0 0 0NON-OPERATING 2,230 5,700 2,700 5,700 5,700

TOTAL $76,400 $98,610 $87,580 $96,730 $96,730Parks & Recreation


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


CAPITAL OUTLAY 2,872 0 2,500 0 0NON-OPERATING 12,419 12,000 12,000 15,000 15,000

TOTAL $34,683 $30,800 $69,300 $68,800 $68,800Community Center


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $8,896 $15,100 $11,800 $15,300 $15,300COMMODITIES & SUPPLIES 949 1,850 1,800 1,850 1,850

CAPITAL OUTLAY 6,650 0 0 0 0NON-OPERATING -22 0 60 0 0

TOTAL $16,472 $16,950 $13,660 $17,150 $17,150Library Services


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $7,765 $8,930 $11,530 $13,530 $13,530COMMODITIES & SUPPLIES 489 700 700 700 700

NON-OPERATING 13 0 0 0 0TOTAL $8,268 $9,630 $12,230 $14,230 $14,230

Community Events


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


TOTAL $2,144 $10,000 $10,000 $10,000 $10,000

47

City of Goddard Community Development Mission The Community Development Department is responsible for ensuring that the development of the city occurs in a manner which is safe, efficient, attractive, and enhances the overall quality of life for the Citizens of Goddard. The mission is achieved through three primary functions: Planning & Zoning, Code Enforcement, and Economic Development. The operation of the Community Development Department is overseen by the Director of Community Development with assistance and delegation to the Community Development Specialist. Also included here are the City’s allocation for the Goddard Activities Committee and expenses for the Public Health Division. Overview The Planning and Zoning Division is charged with processing all zoning, specific use permits, site plans, landscape and subdivision plats. They’re also responsible for the preparation and implementation of the City’s Comprehensive Plan. The Community Development Director serves as secretary of the Goddard Planning Commission. The Planning Commission consists of 7 members; each member is appointed by the Mayor with consent of the City Council. The Planning Commission meets on the second Thursday of each month at 7pm in the City Council Chambers at the Goddard City Hall. The Code Enforcement consists of building inspection, health code, and nuisance abatement activities. Building inspection activities are outsourced to Sedgwick County Code Enforcement.

Sedgwick County receives 50% of all building permit fees received by the City of Goddard. The Director of Community Development annually conducts a cost/benefit analysis to determine the cost effectiveness to outsource building inspections or hire a fulltime inspector. The intent of this operation is to improve the quality of life in our community through the inspection of new construction, public nuisance abatement, zoning violations, etc. to ensure that we maintain a safe, sanitary, and clean community. The Economic Development Division’s purpose is to promote Goddard as a community and business center in the global marketplace. The Economic Development Division has 2 cost centers; the first is Contractuals, with an annual appropriation of $5,150 for advertising and City memberships. The second is an annual appropriation to the Goddard Chamber of Commerce totaling $10,000. The City is key supporter of the Goddard Chamber of Commerce. Finance and Operations The 2016 Proposed Budget totals $121,750. There are no Personal Services costs within this department as staff costs are allocated within the Administration cost center of the General, Water, Sewer, and Street Funds. In addition to the Chamber of Commerce allocation, the Non-Operating Budget includes a $12,000 allocation to the Goddard Activities Committee, and a $10,000 sponsorship of the annual Pumpkins in the Park event at Tanganyika Wildlife Park.


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


CAPITAL OUTLAY 0 0 0 0 0NON-OPERATING 20,190 32,000 32,190 32,000 32,000

TOTAL $61,856 $120,160 $90,130 $121,750 $121,840

48

City of Goddard Community Development Economic Development


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $899 $5,150 $5,150 $5,150 $5,150COMMODITIES & SUPPLIES 306 0 0 0 0

NON-OPERATING 10,000 10,000 10,000 10,000 10,000TOTAL $11,206 $15,150 $15,150 $15,150 $15,150

Planning & Zoning


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


TOTAL $2,979 $13,500 $6,350 $13,550 $13,550 Activities Committee


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

NON-OPERATING $0 $12,000 $12,000 $12,000 $12,000TOTAL $0 $12,000 $12,000 $12,000 $12,000

Chamber of Commerce


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


NON-OPERATING 10,000 10,000 10,000 10,000 10,000TOTAL $11,320 $11,400 $11,400 $11,400 $11,400

Code Enforcement


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017


NON-OPERATING 190 0 190 0 0TOTAL $35,323 $66,420 $44,200 $67,960 $67,960

Public Health


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $1,028 $1,690 $1,030 $1,690 $1,780TOTAL $1,028 $1,690 $1,030 $1,690 $1,780

49

City of Goddard Transfers Overview The General Fund makes transfers to several funds including the Special Highway/Street Fund, the Equipment Reserve Fund, the Special Parks & Recreation Fund, and the Capital Improvement Fund. Inter-fund Transfers The 2016 Proposed budget reflects a total of $1,190,000 in transfers of which, 46% is being transferred to the Special Highway/Street Fund (Street Fund). It has been City policy to transfer the equivalent of 75% of the Sedgwick County sales tax distribution to the Street Fund in previous years. In 2014, voters approved an additional City Sales Tax of 1% for the purposes of street & infrastructure improvements and general property tax relief. The proposed transfer total includes the equivalent of 75% of the Sedgwick County Sales Tax distribution, plus 25% of the 1% City Sales Tax’s anticipated collections. The 2016 Proposed Budget includes increasing the transfer to the Equipment Reserve fund to $100,000 annually. Typically the Equipment Reserve fund receives transfers from the General Fund, the Water and Sewer Utility funds, and the Street Fund. Due to revenue shortfalls and cost constraints in the

Utility Funds, transfers from those funds have been cancelled. The increased transfer from the General Fund is intended to make up part of that shortfall until the health of the Utility Funds improves. The Transfer to the Capital Improvement fund was increased to $250,000 in 2015 to rebuild cash balance within The Capital Improvement Fund which has been depleted over the last few years. As commercial growth is anticipated in the near future, one of the Council’s long term goals is to build a healthy fund balance in The Capital Improvement Fund to pay for future infrastructure and facility improvements. The doubling of the transfer in 2016 to $500,000 is made possible by revenue collected from the City’s new 1% Sales Tax. Beginning in 2015, the transfer to the Special Parks & Recreation fund was increased to $50,000 annually. The intention was to rebuild fund balance after the City’s assistance with park improvements over the last several years. This fund is historically financed by State alcohol tax distributions, however due to State of Kansas budget constraints the distribution is less than $200 and is expected to dissipate further in the coming years.


2014ADOPTED

2015ESTIMATED

2015PROPOSED

2016PROJECTED

2017

Transfer to Special Highway/Street Fund $394,200 $447,000 $447,000 $540,000 $540,000Transfer to Equipment Reserve Fund 60,000 60,000 60,000 100,000 100,000

Transfer to Capital Improvement Fund 150,000 250,000 250,000 500,000 500,000Transfer to Special Parks & Rec Fund 43,000 50,000 50,000 50,000 50,000

TOTAL $647,200 $807,000 $807,000 $1,190,000 $1,190,000

50

DEBT SERVICE - BOND & INTEREST FUND

51

City of Goddard Bond & Interest

Funds Information The Bond and Interest Fund provides for the retirement of general obligation and special assessment bonds of the City of Goddard. Each year, the City levies taxes that, together with special assessments credited to these Funds, are sufficient to pay the principal and interest payments due throughout the year. General obligation bonds have typically been issued for terms of fifteen years. The Kansas water pollution revolving loans for the sewer treatment facility and the lagoons were both issued for twenty years. In the case of industrial revenue bonds, the City has no direct responsibility for repayment of the bonds. General Obligation Bonded Debt Large capital improvement projects for the City of Goddard normally require long-term financing through municipal bonds. As of October 1, 2015 the City had total bonded debt outstanding of $4,965,000 backed by the full faith and credit of the government. This means that bond holders have the power to compel the City to levy property taxes to repay the bonds. Temporary Notes The City issues temporary notes to cover the costs of capital improvement projects prior to the establishment of long term financing. These temp notes are retired once permanent financing is issued. Currently the City has issued $785,000 in temp notes. These notes will be retired and permanent financing issued in 2015 or 2016. Other Bonds Revenue Bonded Debt (Revenue bonds) differ from general obligation bonds in that the full taxing power of the City is not pledged to their repayment. The City is obligated to $8,392,158 (as of October 2015) of State revolving loan funds secured solely by specified water and sewer revenue sources.

This debt includes $5,661,740 for the construction of the waste water treatment facility, $157,931 for construction of the lagoons, and $2,568,468 for construction of a new water supply line and water storage facility. For utilities, a coverage ratio is required and maintained to assure investors of a sound operation. The revenue stream of the utility for which bonds are issued secures revenue bonds. GO Bond Debt Service Requirements Future debt service expenditures are projected to be between $400,000 and $1,000,000 million per year until 2022. The debt service expenditures will increase once permanent financing has been issued to retire the temp notes. Occasionally the City will refund its bond if it is determined to be in the financial interest of the City.

$- $200,000 $400,000 $600,000 $800,000

$1,000,000 $1,200,000

2015 2016 2017 2018 2019 2020 2021 2022

Principal Interest

Mill Levy Requirements Of the $750,000 in debt service payments due in 2016, approximately $713,000 is charged to the benefit districts for which each bond was issued. That portion of the payment is funded by special assessment revenue. The remaining $37,000 is funded by the mill levy assessed to the Bond and Interest Fund. Based on the 2016 assessed valuation for the City of Goddard, the mill levy required to fund the City’s portion of the debt service payments will need to be 0.911 mills.

52


ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017

JANUARY 1ST FUND CASH BALANCE $577,906 $1,103,902 $245,948 $1,396,689 $24,353


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017AD VALOREM TAX $34,203 $35,995 $35,994 $36,954 $36,000

DELINQUENT TAXES 721 0 0 0 0MOTOR VEHICLE TAX 2,119 4,213 4,213 4,348 4,500

RECREATIONAL VEHICLE TAX 24 48 48 56 6016/20 M TRUCKS TAX 14 33 33 10 10

COMMERCIAL VEHICLE TAX 0 0 0 293 300SPECIAL ASSESSMENTS 851,743 770,513 770,513 770,513 800,000

G.O. BOND PROCEEDS 1,055,000 785,000 785,000 785,000 1,232,000TEMP NOTE PROCEEDS 0 1,232,000 1,232,000 1,232,000 0

PROJECTED REVENUE OFFSET 0 0 0 0 108,730TRANSFER FROM WATER FUND 0 265,900 79,900 79,900 79,900

INTEREST ON IDLE FUNDS 1,943 200 200 200 200TOTAL $1,945,768 $3,093,902 $2,907,901 $2,909,274 $2,261,700


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017PRINCIPAL $2,048,000 $1,595,000 $1,595,000 $1,595,000 $1,947,000INTEREST 191,058 161,660 161,660 149,660 125,510

SERVICE AND ISSUANCE FEES 38,669 500 500 12,500 500CASH BASIS RESERVE 0 2,437,380 0 2,524,450

TOTAL $2,277,726 $4,194,540 $1,757,160 $4,281,610 $2,073,010

REVENUE OVER (UNDER) EXPENDITURES ($331,958) ($1,100,638) $1,150,741 ($1,372,336) $188,690

YEAR ENDING FUND CASH BALANCE $245,948 $3,264 $1,396,689 $24,353 $213,043

53


Statement of Indebtedness as of October 1, 2015

General Obligation BondsSeries Date of

IndebtednessFinal

Maturity Original Principal

Amount Outstanding

Series 2002 9/1/2002 10/1/2017 1,198,000$ 215,000$ Series 2006 12/1/2006 10/1/2022 1,027,000$ 580,000$ Series 2009 1/1/2009 10/1/2024 1,737,000$ 1,240,000$ Series 2010 10/15/2010 10/1/2025 475,000$ 350,000$ Series 2011 - Refunding 5/15/2011 10/1/2016 1,965,000$ 315,000$ Series 2013 2/15/2013 10/1/2028 1,358,000$ 1,225,000$ Series 2014 3/1/2014 10/1/2034 1,055,000$ 1,040,000$

Total GO Bonds 4,965,000$

Other BondsKS Water Pollution Revolving Loan -Lagoons 12/30/1999 9/1/2020 489,801$ 157,931$ KS Water Pollution Revolving Loan - WWTF 3/6/2008 9/1/2029 6,940,928$ 5,661,740$ KS Water Supply Loan Fund - 2512 2/1/2015 8/1/2034 2,675,923$ 2,568,486$

Total Other Bonds 8,392,158$

Temporary Notes

Series 2014-1 7/185/2014 7/15/2017 785,000$ 785,000$

Total Temp Notes 785,000$

Total Indebtedness 14,142,158$

54


DEBT RATIOS To provide perspective and monitor trends in indebtedness of the City, various debt ratios are calculated. It is instructive to note that the growth environment generates additional debt burdens upon the City, but the debt ratios are within reasonable range. It has been possible to finance improvements without jeopardizing these common indicators. Per Capita Debt Per capita debt is derived by dividing total direct debt by the population of the City of Goddard. In recent years per capita debt has grown steadily with a spike in 2008 when the permanent financing for the waste water treatment facility was established. This is growth is a reflection of increasing economic activity in the City of Goddard and the use of debt to finance these activities.

Per Capita Debt Comparisons City of Goddard , KS $3,084 Sedgwick County, KS $298 City of Maize, KS $8,688

$-

$500

$1,000

$1,500

$2,000

$2,500

$3,000

$3,500

$4,000

20

05

20

06

20

07

20

08

20

09

20

10

20

11

20

12

20

13

20

14

20

15

DEBT PER CAPITA

Net Bonded Debt to Assessed Valuation A component of the State debt law is the legal debt limit. According to Kansas Law, bonded debt for Cities is not to exceed 30% of tangible assessed valuation within the jurisdiction, with the following exceptions

• Bonds issued by any city for the purpose of acquiring, enlarging or improving any storm or sanitary sewer system.

• Bond issued by any city for the purpose of acquiring, enlarging, extending or improving any municipal utility;

• Bonds issued by any city to pay the cost of improvements to intersections of streets and alleys that portion of any street immediately in front of city or school district property.

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

2010 2011 2012 2013 2014 2015

DEBT PER ASSESSED VALUTAION

55


CITY OF GODDARD, KANSASGENERAL OBLIGATION DEBT CAPACITY

AS OF NOVEMBER 1, 2014

ASSESSED VALUATION

Preliminary 2012 Equalized Assessed Valuation of Taxible Tangible Property 37,295,761$

2012 Tangible Value of Motor Vehicles 5,623,056$

2012 Equalized Assessed Tangible Valuatio for Computation of Bonded Debt Limitation 42,918,817$

GENERAL OBLIGATION DEBT

Deneral Obligation Debt Limitation - 30% of Equalized Assessed Tanglible Valuation 12,875,645$

Outstanding Deneral Obligation Bonds/Revolving Loan Funds 4,965,000$ Outstanding Temporary Notes 785,000$ Outsatanding State Revolving Loans 8,392,158$

Total Outstanding Deneral Obligation Debt 14,142,158$

EXEMPT DEBT

Lssue Dated DateExempt Percent

Outstanding Amount

Amount Exempt

Kansas Water Pollution Control Revolving Loan Fund - C20-1507-01 3/1/2001 100.00% 157,931$ 157,931$ Deneral Obligation Bonds, Series 2002 9/1/2002 47.81% 215,000$ 102,792$ Deneral Obligation Bonds, Series 2006 12/1/2006 56.38% 580,000$ 327,004$ Kansas Water Pollution Control Revolving Loan Fund - C20-1734-01 9/1/2009 100.00% 5,661,740$ 5,661,740$ Deneral Obligation Bonds, Series 2009 1/1/2009 23.85% 1,240,000$ 295,740$ Deneral Obligation Bonds, Series 2010 10/15/2010 59.30% 350,000$ 207,550$ Deneral Obligation Refunding Bonds, Series 2011 5/1/2011 54.47% 315,000$ 171,581$ Deneral Obligation Bonds, Series 2013 2/1/2013 71.39% 1,225,000$ 874,528$ Deneral Obligation Bonds, Series 2014 3/1/2014 62.76% 1,040,000$ 652,704$ Temporary Notes, Series 2014-1 7/15/2014 43.33% 785,000$ 340,133$ Kansas Public Water Supply Loan Fund - 2015 2/1/2015 100.00% 2,568,486$ 2,568,486$

14,138,158$ Total Exempt Debt (11,360,187)$

Net Debt Applicable to Statutory Debt Limitation 2,781,969$

ADDITIONAL DEBT CAPACITY 10,093,676$

56


$499,990.00Kansas Water

Pollution G.O. Bonds G.O. Bonds G.O. Bonds G.O. Bonds G.O. Ref. Bonds G.O. Bonds G.O. BondsLoan Fund (C20 Series 2002 Series 2006 Series 2009 Series 2010 Series 2011 Series 2013 Series 2014

3/1/2001 Dated 9/1/2002 Dated Dated 1/1/09 Dated 10/15/10 Dated 5/15/11 Dated 2/1/13 Dated 3/1/14

2016 $ 29,439.24 $ 105,000.00 $ 75,000.00 $ 110,000.00 $ 30,000.00

$ 315,000.00 $ 80,000.00 $ 35,000.00 $ 109,178.24 2017 30,475.62 110,000 75,000 120,000 30,000 80,000 40,0002018 31,548.50 - 80,000 125,000 30,000 85,000 40,0002019 32,659.15 - 80,000 130,000 35,000 85,000 40,0002020 33,808.94 - 85,000 135,000 35,000 90,000 45,0002021 - - 90,000 145,000 35,000 90,000 45,0002022 - - 95,000 150,000 35,000 95,000 45,0002023 - - - 160,000 40,000 95,000 50,0002024 - - - 165,000 40,000 100,000 50,0002025 - - - - 40,000 100,000 55,0002026 - - - - - 105,000 55,0002027 - - - - - 110,000 60,0002028 - - - - - 110,000 60,0002029 65,0002030 65,0002031 70,0002032 70,0002033 75,0002034 - - - - - - 75,000Total

$ 157,931.45 $ 215,000.00 $ 580,000.00 $ 1,240,000

$350,000.00 $ $315,000.00 $1,225,000.00 $1,040,000.00

ExemptPercent

100.00% 47.81% 56.38% 23.85% 59.30% 71.4% 59.24%

Total AmountExempt

$ 157,931 $ 102,792 $ 327,004 $ 295,740 $ 207,550 $

$ 171,581 $ 874,528 $ 652,704

Month of Maturity

1-Mar1-Sep

1-Oct 1-Oct 1-Oct 1-Oct 1-Oct 1-Oct

Optional Redemption

Bonds Maturing on 10/1/13 & thereafter

Callable 10/1/12 @ Par plus

Accrued Interest



Accrued Interest



Accrued Interest

Bonds Maturing on 10/1/20 &

thereafter Callable 10/1/19

@ Par plus Accrued Interest

Bonds Maturing 10/1/22 & thereafter

Callable 10/1/21 @ PAR plus

Accrued Interest

Bonds Maturing 10/1/24 & thereafter

Callable 10/1/23 @ PAR plus

Accrued Interest

TEMPORARY NOTESAmount785,000

YEAR

$1,198,000 $1,027,000$6,817,490.00

$1,737,000$2,669,233.12

TOTALS

Kansas Water Kansas PublicPollution Revolving Water Supply

Loan Fund (C20 Loan Fund (2512)9/1/2009 2/1/2015

$475,000 $1,965,000 $1,358,000 $1,055,000

262,537.81 - 111,703.78269,487.96 - 114,287.74

$ 255,766.90

393,002.39 - 122,403.82403,406.32 - 125,235.30

325,122.08 - 116,931.48382,866.79 - 119,636.37

527,410.11 - 134,128.81541,372.20 - 137,231.51

414,085.66 - 128,132.27469,717.81 - 131,096.25

290,845.46 146,976.92150,376.83

555,703.89 - 140,405.98570,415.01 - 143,653.89

54.47% 100.00%

161,055.75- 164,781.49

153,855.39157,414.41

$ 1,144,384

2014-1 7/15/2014 7/15/2017

CITY OF GODDARD, KANSASOUTSTANDING GENERAL OBLIGATION BONDED DEBT

AS OF OCTOBER 1, 2015

The Bonds are NOT Callable

Series Dated Date Maturity Date

$ 5,661,740

1-Mar1-Sep

1-Oct 1-Feb1-Aug

$ 5,661,740.39 $ 2,568,486.23

100.00%

$ 236,056

$ 13,353,158

$ 239,781

$ 859,717

$ 2,568,486 $ 57,304

$ 775,324

$ 926,312 $ 920,406 $ 948,642 $ 887,218

$ 856,539 $ 838,604 $ 866,110 $ 884,069

$ 215,377 $ 223,855 $ 227,414

$ 502,822

$ 955,814

$ 844,713

57

SPECIAL REVENUE FUNDS

58

LIBRARY FUND

59

City of Goddard Library Fund

Library Fund The Goddard Public Library is operated by The Library Board. The Library Fund is merely a pass through fund by which the City levies 3.00 millls on their behalf. The Library board governs the Goddard Public Library’s operations. Acquisition or disposition of capital assets as well as debt authorization must be approved by the City. The Goddard Public Library is presented as a discrete related municipal entity in the City’s financial statements. When revenue is received by the City during the regular Property Tax distributions from Sedgwick County, the City passes on The Library’s share.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017

JANUARY 1ST FUND CASH BALANCE $12,031 $17,518 $20,412 $12,768 $8,480


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017AD VALOREM TAX $103,579 $108,911 $108,911 $111,900 $116,200

MOTOR VEHICLE TAX 14,396 12,758 12,758 13,156 13,200RECREATIONAL VEHICLE TAX 165 146 146 168 170

16/20 M TRUCKS TAX 87 101 101 31 50COMMERCIAL VEHICLE TAX 0 0 0 887 900

DELINQUENT TAXES 4,854 0 0 0 0TOTAL $123,081 $121,916 $121,916 $126,142 $130,520


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017LIBRARY BOARD $114,700 $129,560 $129,560 $130,430 $130,500

TOTAL $114,699 $129,560 $129,560 $130,430 $130,500

REVENUE OVER (UNDER) EXPENDITURES $8,381 ($7,644) ($7,644) ($4,288) $20

YEAR ENDING FUND CASH BALANCE $20,412 $9,874 $12,768 $8,480 $8,500

60

SPECIAL PARKS & RECREATION FUND

61

City of Goddard Special Parks & Recreation Fund

Special Parks & Recreation Fund The purpose of the Special Parks & Recreation Fund is to allocate expenditures for facility and infrastructure improvements to the City’s park system. Beginning in 2015, the General Fund transfer to the fund was increased to $50,000 annually. The intention was to rebuild the cash fund balance after the City’s assistance with park improvements over the last several years. This fund is historically financed by State alcohol tax distributions, however due to State of Kansas budget constraints the distribution is less than $200 and is expected to dissipate further in the coming years.

.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TRANSFER FROM GENERAL FUND $43,000 $50,000 $50,000 $50,000 $50,000

TOTAL $43,000 $50,000 $50,000 $50,000 $50,000


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017CAPITAL OUTLAY - PARK UPGRADES $0 $50,000 $50,000 $50,000 $50,000

TOTAL $0 $50,000 $50,000 $50,000 $50,000

REVENUE OVER (UNDER) EXPENDITURES $43,000 $0 $0 $0 $0


62

TOURISM PROMOTION FUND

63

City of Goddard Tourism Promotion FundTourism & Promotion Fund

The purpose of the Tourism & Promotion fund is to collect Transient Guest Tax revenue and to fund tourism and marketing campaigns on behalf of the City of Goddard. The Transient Guest Tax was first levied by the City beginning in 2015. Currently the City only has one motel that collects this tax, but construction is underway to build a large hotel that will generate further revenue in the near future.

.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017

JANUARY 1ST FUND CASH BALANCE $0 $0 $6,203 $20,403 $10,403


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TRANSIENT GUEST TAX $6,203 $0 $14,200 $15,000 $15,000

TOTAL $6,203 $0 $14,200 $15,000 $15,000


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TOURISM MARKETING & PROMOTION $0 $0 $0 $25,000 $15,000

TOTAL $0 $0 $0 $25,000 $15,000

REVENUE OVER (UNDER) EXPENDITURES $6,203 $0 $14,200 ($10,000) $0

YEAR ENDING FUND CASH BALANCE $6,203 $0 $20,403 $10,403 $10,403

64

SPECIAL HIGHWAY - STREET FUND

65

City of Goddard Public Works Street Fund

Department Goals 1. Provide a well maintained street and right-of-

way system.2. Explore opportunities for proactive street

preservation projects.3. Utilize design and construction techniques that

provide for public safety.

Overview The Street Department’s primary function is to provide a safe and efficient street and right-of-way network that is convenient for the purposes of Goddard’s citizens, businesses, and visitors.

Responsibilities include the administration of the roadway maintenance program, street cleaning, snow and ice removal, traffic signals & street lighting, and mosquito control.

Roadway maintenance is set on a revolving annual schedule which prioritizes preventative treatments depending on the age and condition of the roadway. These projects are funded through the Capital Outlay function of the Administration cost center. The work is performed by an outside contractor who is selected annually through a competitive bid process.

The Administration cost center also funds salaries, benefits, and training for administrative and street operations staff. Funding for mowing the City’s

right-of-ways and other administrative functions are also charged to the Administration cost center.

The Operations cost center funds the repair and maintenance of equipment and vehicles, materials purchases (salt, sand, gravel…etc…), fuel, and signage.

The Street Lighting cost center funds the repair and maintenance of street lights and signals, as well as the electrical costs to operate them. Mosquito Control funds the chemical and repair/maintenance costs for mosquito treatments during the summer months.

Anticipated Operational Changes Because the City will begin doing most minor street maintenance projects “in house”, some costs have been shifted from contractual spending to the purchase of commodities including raw materials (asphalt, millings…etc.)

Major Departmental Challenges Due to budget shortages at the State of Kansas, there is uncertainty about revenue from highway/gas taxes in the future. The Legislature has been raiding the Kansas Department of Transportation (KDOT) budget to fund State General Fund operations. It may be necessary to find other funding sources for Street operations beginning in 2017.

66

City of Goddard Public Works Street Fund 2014 Accomplishments • Installed 405 new street/traffic signs • Installed 8 new accessible parking signs. • Completed Traffic Signal Camera

Maintenance projects on US-54 at 167th St. and 183rd St.

• Removed and treated snow/ice during five heavy winter weather events.

• Swept/cleaned streets at an average of 33 lane miles per month.

• Groomed sand roads at an average of 1.5 miles per month.

• Completed drainage project on US-54 south frontage road.

• Filled and packed 150 potholes using 2.25 tons of cold mix pothole patch material.

• Completed Phase 1 of Walnut Street restoration project.

2015 Objectives • Continue street sweeping program. • Continue high visibility traffic signage

replacement program to comply with federal mandate.

• Begin using GPS location program for traffic sign inventory.

• Maintain traffic signals. • Continue sand road grooming program. • Complete Phase 2 of Walnut Street project. • Begin ditch grading program for storm water

relief. • Begin culvert and storm water infrastructure

inventory and assessment program. 2016 Objectives • Continue street sweeping program. • Continue high visibility traffic signage

replacement program to comply with federal mandate.

• Maintain traffic signals. • Continue sand road grooming program. • Begin ditch grading program for storm water

relief. • Complete 2016 Roadway Maintenance

Program.

2014 Performance • Filled 150 potholes using 2.25 tons of cold

mix pothole patch material. • Swept 33 lane miles of streets monthly • Installed 405 new high visibility street signs • Cleared roads during five heavy snow/ice

events. 2015 Performance Estimates • Sweet 40 lane miles of streets monthly.

(Thirty man hours) • Install 300 new high visibility street signs. • Fill 200 potholes using 1.75 tons of cold mix

pothole patch material. • Groom 1.5 miles of sand/gravel roads per

month. 2016 Performance Estimates • Sweep 50 lane miles of streets monthly

(Forty man hours) • Install 300 new high visibility street signs. • Fill 250 potholes using 2 tons of cold mix

pothole patch material. • Groom 1.5 miles of sand/gravel roads per

month. Finance and Operations The Street Fund is funded partly by a transfer from the General Fund as allowed by Kansas statue for the purpose of funding capital improvements projects. Further funding comes from collections of State and County Special gas/fuel taxes. As referenced above, the State Legislature has raided the KDOT budget to fund State General Fund operations. The City may need to find a different source of revenue to fund operations if the state withholds the Highway/Gas tax money for State operations. The 2016 operating budget reflects no significant changes in expenditure, with the exception of Personal Services which has been increased to meet staffing cost demands. Salaries for all public works staff were increased in 2015 to bring them in line with levels of similar sized cities in the Wichita metropolitan area. The Street Fund makes an annual transfer of $20,000 to the Equipment Reserve Fund. In 2016, this transfer will include an additional $20,000 to go towards the future purchase of a heavy duty pickup truck.

67


ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017SPECIAL HIGHWAY TAX - STATE $117,970 $116,550 $117,520 $117,690 $118,870

SPECIAL HIGHWAY TAX - COUNTY 51,306 54,010 49,060 50,270 50,773INSURANCE SETTLEMENTS 19,163 0 0 0 0

REIUMBURSEMENTS 216 0 0 0 0REFUNDS 1 0 0 0 0

INSURANCE PROCEEDS 2,230 0 0 0 0MERCHANDISE SALES 440 0 0 0 0

TRANSFERS FROM GENERAL FUND 394,200 447,000 447,000 540,000 540,000TOTAL $585,526 $617,560 $613,580 $707,960 $709,643


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017PERSONAL SERVICES $269,328 $294,070 $275,990 $320,220 $322,105

CONTRACUTAL SERVICES 98,708 137,150 111,000 128,950 130,250COMMODITIES & SUPPLIES 58,066 62,550 74,850 70,950 72,250

CAPITAL OUTLAY 187,625 206,000 210,000 210,000 210,000NON-OPERATING EXPENSES 13 0 0 0 0

TRANSFERS 20,000 20,000 20,000 40,000 20,000TOTAL $633,739 $719,770 $691,840 $770,120 $754,605

REVENUE OVER (UNDER) EXPENDITURES -$48,214 -$102,210 -$78,260 -$62,160 -$44,962

YEAR ENDING FUND CASH BALANCE $775,967 $643,768 $697,707 $635,547 $590,585 PUBLIC WORKS STAFFING TABLE - STREET DEPARTMENT

F/P STAFFING LEVELSPosition 2013 2014 2015 2016Public Works Operations Manager* F 1 1 1 1Public Works Crew Leader* F 2 2 2 2Laborer* F 4 4 4 4

Total Full Time 7 7 7 7*Only one third (1/3) of each position is funded by the Street Fund.

68


Street Fund Cost Centers Administration


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017




CAPITAL OUTLAY 175,282 200,000 200,000 200,000 200,000

NON-OPERATING EXPENSES 13 0 0 0 0

TOTAL $488,759 $547,970 $525,040 $575,620 $578,805Operations


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017


CAPITAL OUTLAY 7,741 6,000 10,000 10,000 10,000TOTAL $81,593 $101,800 $99,800 $96,300 $96,300

Lighting and Signals


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $33,916 $49,000 $43,500 $54,700 $56,000COMMODITIES & SUPPLIES 2,348 0 2,500 2,500 2,500

CAPITAL OUTLAY 4,602 0 0 0 0TOTAL $40,866 $49,000 $46,000 $57,200 $58,500

Mosquito Control


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $0 $500 $500 $500 $500COMMODITIES & SUPPLIES 2,521 500 500 500 500

TOTAL $2,521 $1,000 $1,000 $1,000 $1,000Transfers Out

TRANSFERS OUTACTUAL

2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

Transfer to Equipment Reserve Fund $20,000 $20,000 $20,000 $40,000 $20,000TOTAL $20,000 $20,000 $20,000 $40,000 $20,000

69

ENTERPRISE FUNDS

70

WATER FUND

71

City of Goddard Public Works Water Fund

Department Goals

1. Provide safe, reliable, affordable, customer-convenient water service of the highest qualityto the citizens of Goddard.

2. To provide a high level of internal and externalcustomer service to any and all partiesinvolved in the water system at all levels.

3. To maintain the water system effectively andefficiently, constantly applying newtechnologies to meet the appropriatestandards in a fiscally responsible manner.

Overview The Water Department supplies and distributes high quality water for the City of Goddard. Services include pumping and purifying water, maintaining distribution, managing facilities and planning for the City’s future needs. The Water Utility produces, treats, and distributes approximately 201,000,000 gallons of water per year for its customers. The water utility provides customers with treated water that originates in one of two well fields located west of the city limits. Water is drawn water from the Equus Beds and is distributed through 25 Miles of water mains and transmission lines. Additionally this infrastructure includes a 500,000 gallon water tower and a 500,000 gallon water storage tank, the latter going online in 2012. These storage

facilities are designed to provide a constant supply of water to our customers and maintain and adequate level of water for fire protection throughout the city.

Anticipated Operational Changes • Addition of debt service fee revenue with the

collections beginning in the 3rd quarter of2015.

• Small increase in water rates beginning in2015 with additional small increases to followin 2016 and 2017.

• Temporarily halting all transfers to reservefunds until fund cash balance recovers.

Major Departmental Challenges • As infrastructure ages it is vital to remain

proactive in maintaining the system, thusensuring proper distribution and treatment.

• Evaluation and repair of elevated water tower.• Planning for future water needs by seeking a

secondary well field and source water supply.• Building fund cash balance to improve the

utility’s future operating position.

72

City of Goddard Public Works Water Fund 2014 Accomplishments • Replaced 8 water isolation valves that were

found to be broken or inoperable during last year’s valve exercising program.

• Replaced 2 fire hydrants. One at dead end of South St. by ball diamonds and one in front of Subway Restaurant.

• Completed valve exercising program in St. Andrews Addition, Spring Hill Addition, and Elk Ridge Addition.

• Continued searching for and replacing meter setters that have been temporarily repaired.

• Cleaned up and painted the well houses on 119th St. W.

• Continued water well maintenance to ensure pumps and motors are pumping and functioning properly.

• Continued booster pump station maintenance to ensure, booster pumps, electrical, and booster pump building is operating efficiently and correctly.

• New water transmission line brought into service.

2015 Objectives • Replace 5 Fire Hydrants • Create and start a Fire Hydrant flushing

program • Create and start a dead end valve blow off

flushing program • Continue valve exercising program along

Highway 54 corridor and Hopper, Autumn Blaze, and Seasons Addition.

• Continue searching for and replacing meter setters that have been temporarily repaired.

• Continue well and booster pump station maintenance to ensure all pumps, electrical, and buildings operate correctly and efficiently.

• Have above ground water storage tank and water tower inspected on the inside.

2016 Objectives • Replace 5 Fire Hydrants • Complete fire hydrant flushing program • Complete dead end blow off valve flushing

program • Continue valve exercising program in Old

Town • Inspect outside of above ground water

storage tank and water tower. Also, have the water tower painted

2014 Performance • Repaired six water main breaks.

• Repaired 60 water services. • Exercised 90 water isolation valves. • Replaced one water isolation valve. • Installed five new water services. • Performed 1740 water services • Pumped 210 million gallons of water from the

city wells. • 20 million gallons of water loss. (10% of

production) 2015 Performance Estimates • Repair 4-6 water main breaks. • Repair 40-60 water services. • Exercise 100 water isolation valves. • Replace 2 water isolation valves. • Perform 1760 water services. • Pump 200 million gallons of water. • Maintain water loss rate at or below 10%. 2016 Performance Estimates • Repair 4-6 water main breaks. • Repair 40-60 water services. • Exercise 125 water isolation valves. • Replace 5 water isolation valves. • Perform 1800 water services. • Pump 225 million gallons of water. • Maintain water loss rate at or below 10%. Finance and Operations The Water Fund Budget is organized by functional subdivisions. (cost centers), which include; Administration, Transmission, Treatment & Processing, Debt Service, and Transfers. The 2016 Proposed budget for Administration anticipates a 4.74% increase in spending primarily allocated to Personal Services, (Personnel Costs-wages, salaries, benefits, and training….etc) The operational subdivisions, Transmission and Treatment & Processing, maintain the same budget as adopted for 2015. The 2015 Adopted budget originally allocated the debt service payments to Transfers. At that time, staff anticipated that those payments would be made from the Bond & Interest Fund along with the rest of the City’s General Obligation Bond repayments. The revised estimate shows that $168,000 has been reallocated to the Debt Service cost center, for repayment of a KDHE water supply loan.

73

City of Goddard Public Works Water Fund Fund Summary

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017

JANUARY 1ST FUND CASH BALANCE 687,081$ 636,426$ 572,362$ 435,622$ 406,182$


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

SALES TAX $ 3,407 $ 3,600 $ 3,600 $ 3,600 $ 3,600 NEW SERVICE FEES 9,290 10,000 10,000 10,000 10,500

SERVICE RECONNECTION 7,016 12,720 12,720 12,720 13,100CONNECTION & INSPECTION 12,170 18,000 18,000 18,000 18,000

WATER SALES - IN CITY 357,622 343,200 368,350 377,640 397,700WATER SALES - OUT OF CITY 47,033 59,650 54,240 59,650 61,440

DEBT SERVICE FEES 0 265,900 129,120 265,900 265,900PENALTY/LATE CHARGES 5,368 5,800 5,800 5,800 5,980

MISCELLANEOUS REVENUE 600 500 500 500 500SCRAP METAL SALES 1,842 0 0 0 0

REFUNDS -265 0 0 0 0TOTAL 444,083$ 719,370$ 602,330$ 753,810$ 776,720$


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017PERSONAL SERVICES 235,930$ 287,020$ 275,230$ 306,110$ 306,760$


CAPITAL OUTLAY 280 5,000 3,500 3,500 3,500NON-OPERATING EXPENSES 3,778 4,800 4,800 5,000 5,000

TRANSFERS 90,000 332,680 79,900 79,900 79,900DEBT SERVICE 32,950 0 168,000 168,000 168,000

TOTAL 558,803$ 848,400$ 739,070$ 783,250$ 783,900$

REVENUE OVER (UNDER) EXPENDITURES (114,719)$ (129,030)$ (136,740)$ (29,440)$ (7,181)$

DECEMBER 31 FUND CASH BALANCE 572,362$ 507,396$ 435,622$ 406,182$ 399,001$

74

City of Goddard Public Works Water Fund

PUBLIC WORKS STAFFING TABLE - WATER DEPARTMENTF/P STAFFING LEVELS

Position 2013 2014 2015 2016Public Works Operations Manager* F 1 1 1 1Public Works Crew Leader* F 2 2 2 2Laborer* F 4 4 4 4

Total Full Time 7 7 7 7*Only one third (1/3) of each position is funded by the Water Fund.

Water System InformationGODDARD WATER SYSTEM

25 MILES OF WATER MAINS AND TRANSMISSION LINES 4 WATER WELLS 1 CHLORINE INJECTION LINE 500,000 GALLON ABOVE GROUND WATER TOWER STORAGE TANK 500,000 GALLON ABOVE GROUND WATER STORAGE TANK - INSTALLED IN 2012

75

City of Goddard Public Works Water Fund Water Administration


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017




CAPITAL OUTLAY 280 - - - -

NON-OPERATING EXPENSES 3,766 4,300 4,300 4,500 4,500

TOTAL $312,935 $366,230 $354,440 $385,860 $386,510

Water Transmission


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017


NON-OPERATING EXPENSES 12 500 500 500 500 TOTAL $120,013 $128,790 $116,030 $128,790 $128,790

Water Treatment and Processing


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

CONTRACUTAL SERVICES $462 $5,000 $6,500 $6,500 $6,500COMMODITIES & SUPPLIES 2,441 10,700 10,700 10,700 10,700

CAPITAL OUTLAY - 5,000 3,500 3,500 3,500 TOTAL $2,904 $20,700 $20,700 $20,700 $20,700

Debt Service


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

Water Storage Tank Debt Service $32,950 $0 $168,000 $168,000 $168,000TOTAL $32,950 $0 $168,000 $168,000 $168,000

Transfers Out


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

Tramsfer to Bond & Interest Fund $0 $265,900 $79,900 $79,900 $79,900Transfer to Equipment Reserve Fund 30,000 22,260 - - -

T ransfer To Water Reserve Fund 30,000 22,260 - - - T ransfer to Capital Improvement Fund 30,000 22,260 - - -

TOTAL $90,000 $332,680 $79,900 $79,900 $79,900

76

SEWER FUND

77

City of Goddard Public Works Sewer Fund

Department Goals 1. Collect and treat all wastewater from the

Goddard community to meet all local, state,and federal standards

2. Provide a high level of internal and externalcustomer service to any and all partiesinvolved in the wastewater system at all levels.

3. Maintain wastewater systems effectively andefficiently, constantly applying newtechnologies to meet the appropriatestandards in a fiscally responsible manner.

Overview The Sewer Utility provides high quality wastewater collection and treatment services to the City of Goddard. Services include maintaining wastewater collection systems, treating wastewater, managing facilities and planning for the City’s future needs. The Sewer Utility treats approximately 165 million gallons of wastewater annually at the Wastewater Treatment Facility (WWTF). The WWTF is an enhanced nutrient removal sewage treatment plant, and is designed to meet the most stringent permit requirements dictated by the Kansas Department of Health and Environment (KDHE). The wastewater treated at this facility arrives through a network of over 152,000 linear feet of sanitary sewer mains and three lift stations. The sewer system also includes 500 manholes and a 50 acre lagoon complex.

Anticipated Operational Changes • As equipment life cycles end and their

warranties expire at the WWTF, additionalcosts for equipment parts & supplies will berequired going forward.

• As operational costs continue to rise, amodest sewer rate increase for operations andmaintenance should be considered for the2017 and 2018 budget cycles.

Major Departmental Challenges • Taking all reasonable and prudent efforts to

meet the KDHE permit requirements at theWWTF.

• Maintaining and enhancing sewer systeminfrastructure in a climate of low residentialgrowth and increasing commercial servicedemand.

• Building Sewer Fund cash balance to improvethe utility’s future operating position.

• Sanitary sewer line maintenance programcurrently being funded by reserves and notwithin the operational budget.

• Manhole rehab program has been suspendedfor Infiltration/Inflow reduction since 2013.

• A modest rate increase for operations andmaintenance should be considered during the2017 and 2018 budget cycles.

78

City of Goddard Public Works Sewer Fund 2014 Accomplishments • Cleaned one fifth of the city’s sewer lines

(approximately 34,691 linear feet), by an outside contractor.

• 3,400 linear feet of sewer lines inspected via closed circuit television (CCTV).

• Maintained 3 sewer lift stations and changed oil in lift station pumps.

• Treated 140 million gallons of wastewater at the WWTF.

• Monthly sewer main line jetting of troubled spot locations.

2015 Objectives • Continue sanitary sewer line cleaning program

by outside contractor. • Continue CCTV inspection of sanitary sewer

line program. • Continue monthly sewer main line jetting of

troubled spot locations. • Continue maintenance on 3 sewer lift stations

including air relief vents. • Meet the standards of the NPDES permit for

the WWTF. 2016 Objectives • Continue sanitary sewer line cleaning program

by outside contractor. • Continue CCTV inspection of sanitary sewer

line program. • Continue monthly sewer main line jetting of

troubled spot locations. • Continue maintenance on 3 sewer lift stations

including air relief vents. • Meet the standards of the NPDES permit for

the WWTF. • Reinstitute manhole rehabilitation program. • Create sanitary sewer lining program to

reduce inflow and infiltration problems.

2014 Performance • Gallons of wastewater treated- 140 million • Feet of sanitary sewer line cleaned- 28,222 • Feet of sanitary sewer line CCTV’d- 2,776 • Completed monthly sewer main line trouble

spot jetting • Called out to remediate 7 sewer main backups • Changed air relief vent at Spring Hill Lift

Station.

2015 Performance Estimates • Treat 150 million gallons of wastewater.

• Clean 34,600 feet of sanitary sewer line. • CCTV 3,400 feet of sanitary sewer line. 2016 Performance Estimates • Treat 165 million gallons of wastewater. • Clean 30,805 feet of sanitary sewer line. • CCTV 3000 feet of sanitary sewer line. • Rehabilitate 8 manholes. • Replace lift station pumps at all lift stations

with chopper pumps. Finance and Operations The Sewer Fund Budget is organized by functional subdivisions. (cost centers), which include; Administration, Collection, Treatment, Debt Service, and Transfers. The 2016 Proposed budget for Sewer Administration anticipates a 0.5% increase in spending, being entirely allocated to Personal Services. The 20% increase in spending since 2014 is due to wage adjustments for administrative and operations staff late that year. Wages and salaries were adjusted to mirror those for the same positions at other cities in the Wichita metro area. The Collection cost center maintains the allocations adopted for 2015. The Treatment cost center, which includes the operation of the WWTF, anticipates spending $39,700 (17.88%) more in 2016 than was adopted in 2015. Warranties on equipment and parts at the WWTF are beginning to expire, and additional funding will be needed to replace and maintain said equipment. Staff has developed a schedule for replacement and maintenance for future budget years as well. The single largest expenditure for the Sewer Utility is Debt Service. The WWTF and the Lagoons were financed under the Kansas Department of Health and Environment (KDHE) Pollution Control Revolving Loan Program. About 90% of the debts service payments are for principal and interest on the WWTF. Debt service payments are scheduled to increase by a total of 24% during 2019 and 2020. This will require a $4.75 - $5.00 per month increase to the current customer base to be incrementally adopted beginning in 2017.

79


ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017CONECTION & INSPECTION FEES $13,000 $19,400 $13,000 $19,400 $19,600

SEWER SALES 956,284 953,440 1,024,150 1,029,850 1,035,650PENALTY/LATE CHARGES 15,950 16,000 16,000 16,000 16,000

REIUMBURSEMENTS 1,093 0 0 0 0RESALE OF EQUIPMENT AND SUPPLIES 0 500 500 500 500

REFUNDS 1 0 0 0 0SCRAP METAL SALES 606 0 0 0 0

TOTAL $986,934 $989,340 $1,053,650 $1,065,750 $1,071,750


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017PERSONAL SERVICES $332,701 $400,450 $375,070 $408,510 $427,960


CAPITAL OUTLAY 0 10,000 11,823 10,000 10,000NON-OPERATING EXPENSES 57 1,100 100 1,100 1,100

TRANSFERS 11,775 0 0 0 0DEBT SERVICE 398,542 437,720 437,720 437,710 437,696

TOTAL $1,072,189 $1,177,730 $1,169,793 $1,225,480 $1,251,516

REVENUE OVER (UNDER) EXPENDITURES -$85,255 -$188,390 -$116,143 -$159,730 -$179,766

DECEMBER 31 FUND CASH BALANCE $575,325 $411,735 $459,182 $299,452 $119,686

80


PUBLIC WORKS STAFFING TABLE - SEWER DEPARTMENTF/P STAFFING LEVELS

Position 2012 2013 2014 2015Public Works Operations Manager* F 1 1 1 1Public Works Crew Leader* F 2 2 2 2Laborer* F 4 4 4 4Waste Water Treatment Operator II F 1 1 1 1Waste Water Treatment Operator I F 1 1 1 1Total Full Time 9 9 9 9*Only one third (1/3) of each of these positions are funded by the Sewer Fund.

SEWER UTILITY INFORMATIONGODDARD SEWER SYSTEM

152,276 LINEAR FEET OF SANITARY SEWER MAINS OVER 500 MANHOLES 1.2 MILLION GALLON PER DAY MAXIMUM CAPACITY ENHANCED NUTRIENT REMOVAL

SEWAGE TREATMENT FACILITY (WWTF) 50 ACRE LAGOON COMPLEX

SEWER DEPARTMENT REGULAR DUTIESSEWER LINE JETTING AS NEEDEDSEWER BACKUPS AS NEEDEDMANHOLE MAINTENANCE AS NEEDEDLOCATES/INSPECTIONS WEEKLYWWTP OPERATION DAILYWWTP MAINTENANCE DAILYWWTP REPAIRS AS NEEDEDLIFT STATION CHECKS DAILY

WASTEWATER TREATMENT PLANT PERFORMANCEAVERAGE DAILY INFLOW 345,000 GALLONSANNUAL TOTAL INFLUENT (SEWAGE IN) 148,000,000 GALLONSANNUAL TOTAL EFFLUENT (TREATED WATER OUT) 126,420,000 GALLONS

81

City of Goddard Public Works Sewer Fund Administration


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017




CAPITAL OUTLAY 0 10,000 10,000 10,000 10,000

NON-OPERATING EXPENSES 51 100 0 100 100

TOTAL $408,893 $478,050 $449,620 $486,110 $505,660Collection


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017


NON-OPERATING EXPENSES 6 1,000 100 1,000 1,000TOTAL $58,187 $39,960 $35,280 $39,960 $42,160

Treatment


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017


CAPITAL OUTLAY 0 0 1,823 0 0TOTAL $194,793 $222,000 $247,173 $261,700 $266,000

Debt Service


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

Waste Water Treatment Facility $363,495 $403,020 $403,020 $403,000 $403,000Lagoons 34,696 34,700 34,700 34,710 34,696

Non Operating Expenses 351 0 0 0 0TOTAL $398,542 $437,720 $437,720 $437,710 $437,696

Transfers Out


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017

Transfer to Equipment Reserve Fund $3,925 $0 $0 $0 $0Transfer To Sewer Reserve Fund 3,925 0 0 0 0

Transfer to Capital Improvement Fund 3,925 0 0 0 0TOTAL $11,775 $0 $0 $0 $0

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NON BUDGETED FUNDS

83

City of Goddard Reserve Funds

Equipment Reserve Fund Kansas Statute 12-1, 117 allows for municipalities to transfer moneys to a municipal equipment reserve fund to finance the acquisition of equipment. The City of Goddard funds its equipment reserve with transfers from the General, Water, Sewer, and Street funds. This fund has been used to purchase equipment such as: vehicles, police equipment, computers and other IT hardware, and mowers.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TRANSFERS IN

GENERAL FUND $60,000 $60,000 $60,000 $100,000 $100,000WATER FUND 30,000 22,260 0 0 0

SEWER/WASTEWATER FUND 3,925 0 0 0 0SPECIAL HIGHWAY/STREET FUND 20,000 20,000 20,000 40,000 20,000

TOTAL $113,925 $102,260 $80,000 $140,000 $120,000

DEPARTMENT EXPENDITUREACTUAL

2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017POLICE VEHICLES $2,642 $0 $0 $0 $0

STREET EQUIPMENT 2,064 0 0 0 0TOTAL $4,706 $0 $0 $0 $0

REVENUE OVER (UNDER) EXPENDITURES $109,219 $102,260 $80,000 $140,000 $120,000


84

City of Goddard Reserve Funds Water Reserve Fund The City maintains a reserve fund specifically to finance the replacement and maintenance of equipment and other property owned by the City of Goddard’s water utility. The Water Reserve is funded by transfers from the water fund.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017REIUMBURSEMENTS $1,227,080 $0 $0 $0 $0

TRANSFER FROM WATER FUND $30,000 $22,260 $0 $0 $0TOTAL $1,257,080 $22,260 $0 $0 $0


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017CAPITAL OUTLAY

WATER TRANSMISSION LINE $1,229,100 $0 $0 $0 $0WATER STORAGE 4,250 0 0 0 0

WATER WELLS 12,000 0 0 0 0TOTAL $1,245,350 $0 $0 $0 $0

REVENUE OVER (UNDER) EXPENDITURES $11,730 $22,260 $0 $0 $0


85

Sewer Replacement Reserve The City maintains a reserve fund to replace and maintain equipment and other property associated with the City of Goddard wastewater utility. The Sewer Reserve is funded by transfers from the Sewer Fund.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TRANSFER FROM SEWER FUND $3,925 $0 $0 $0 $0

TOTAL $3,925 $0 $0 $0 $0


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TREATMENT SHED PURCHASE $2,050 $0 $0 $0 $0

WWTF 1,450 0 0 0 0SEWER CLEANING 27,810 0 25,173 0 0

STORMWATER CLEANING 1,510 0 0 0TOTAL $32,820 $0 $25,173 $0 $0

REVENUE OVER (UNDER) EXPENDITURES -$28,895 $0 -$25,173 $0 $0


86

City of Goddard Organizational Grant Fund Organizational Grant Fund The Organizational Grant Fund Is used to collect and disperse moneys allocated from grants. The fund has primarily been used to collect grant moneys from Sedgwick County used to fund the activities of the Goddard Senior Club. In previous years this fund has also allocated grant money and contributions for other programs such as youth summer baseball, public health, and parks and recreation.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017



2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017CONTRIBUTIONS $0 $5,000 $1,500 $1,500 $1,500

TOTAL $0 $5,000 $1,500 $1,500 $1,500


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017SENIOR CLUB $797 $5,000 $1,400 $1,500 $1,500

TOTAL $797 $5,000 $1,400 $1,500 $1,500

REVENUE OVER (UNDER) EXPENDITURES ($797) $0 $100 $0 $0


87

CAPTIAL IMPROVEMENT FUND

89

City of Goddard Capital Improvement Fund The Capital Improvement Fund is used to allocate funding for the various capital improvement projects taking place in the City of Goddard. Funding for capital improvements come primarily from two sources. The first is temporary financing where a short term bond that is secured for the funding of large scale projects. The temporary notes are used to pay for the costs as they come in during the life of the project. After the project is completed, the city then secures long term financing to pay off the temporary notes. In previous years projects such as infrastructure for residential developments, street projects, and the new water storage tank were all initially financed via this method.

Smaller projects that will not require long term bonds for financing are usually paid out of the unencumbered fund balance of the Capital Improvement Fund. This fund typically receives budgeted transfers from the General Fund for the purpose of building up the fund’s cash balance. This allows the City to fund these smaller projects without the need to take on additional debt. The following projects initiated and/or completed in 2013 used this financing method:

• Swimming Pool amenities purchased • City Library landscaping • Playground Equipment

For Information regarding expected Capital Projects in 2015, see the Capital Improvement Program Section.

ACTUAL 2014

ADOPTED 2015

ESTIMATE 2015

PROPOSED 2016

PROJECTED 2017

JANUARY 1ST FUND CASH BALANCE $460,257 $494,277 $657,153 $804,553 $1,301,553


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017TRANSFERS IN

GENERAL FUND $150,000 $250,000 $250,000 $500,000 $500,000WATER FUND 30,000 22,260 0 0 0SEWER FUND 3,925 0 0 0 0

BOND PROCEEDS & TEMP NOTES 782,802 0 0 0 0SPECIAL REVENUE CONTRIBUTIONS 36,060 0 0 0 0

TOTAL $1,002,787 $272,260 $250,000 $500,000 $500,000


2014ADOPTED

2015ESTIMATE

2015PROPOSED

2016PROJECTED

2017NW BYPASS ROW AGREEMENT $3,000 $3,000 $3,000 $3,000 $0

PROJECTSFRONT DOOR PROJECT 10,810 0 1,200 0 0

CITY HALL IMPROVEMENTS 1,593 0 1,600 0 0STAR BOND ADMINISTRATION 66,092 0 32,000 0 0

SUBDIVISION - ENGINEERING 40,807 0 31,000 0 0ELK RIDGE - WATER 92,605 0 0 0 0

ELK RIDGE - SEWER/STORMWATER 195,749 0 7,400 0 0ELK RIDGE - STREETS 395,235 0 26,400 0 0

TOTAL $805,891 $3,000 $102,600 $3,000 $0

REVENUE OVER (UNDER) EXPENDITURES $196,896 $269,260 $147,400 $497,000 $500,000

YEAR ENDING FUND CASH BALANCE $657,153 $763,537 $804,553 $1,301,553 $1,801,553

90

Capital Improvement Plan2014-2018

Linear Park Playground, funded as a joint project with the City of Goddard and the Goddard Lions Club

92

2014 2015 2016 2017 2018

Water Line Project $1,379,617

City Hall Remodel $1,600Gateway Project $75,000

South Park Improvments $15,000 $15,000 $15,000 $15,000

North Park $155,250 $86,250 $80,500

183rd Street Redesign $2,103,400

Total Out of CIP Fund $16,600 $252,650 $101,250 $95,500

Total from Bonds $1,379,617 $2,103,400

Total $1,396,217 $2,356,050 $101,250 $95,500

Expected Cost

$5,500,000

$48,000

$1,200,000

TBDMaintenance Garage

City of Goddard Expected CIP Spending

Additonal Projects

City Hall Building

Salt Storage Building

Wastewater Modification

$7,400

93

City of Goddard Capital Improvement Plan- 2014-2018

Expenditures 2014 2015 2016 2017 2018 Construction Contingency Office Supplies

$1,600

$4,500 $1,500 $1,400

Total $1,600 $7,400

Funding Source 2014 2015 2016 2017 2018 10-690-8530 $1,600 $7,400

Total $1,600 $7,400

Budget Impact 2014 2015 2016 2017 2018

Total

DEPARTMENT: Administration

CONTACT: Brian Silcott

ESTIMATED COST: $10,000

COMPLETION DATE: Spring 2015

PRIOR EXPENDITURES: $1,000

COSTS REMAINING: $9,000

PROJECT NAME: CITY HALL REMODEL

PROJECT DESCRIPTION: Improvement and remodel of workspaces in City Hall. This project’s goal is to increase the number of workspaces available for City staff.

PROJECT JUSTIFICATION: Newly created positions and staff growth has created a need for additional workspaces.

Expected Budget Impact: This project is not anticipated to have a significant impact on the City’s budget

94

City of Goddard Capital Improvement Plan- 2014-2018

Expenditures 2014 2015 2016 2017 2018 Design Construction Trees/Planters Contingency (15%)

$2,000 $60,000 $6,000 $9,000

Total $75,000

Funding Source 2014 2015 2016 2017 2018 10-670-8530 $75,000

Total $75,000

Budget Impact 2014 2015 2016 2017 2018 Maintenance/Trees/Plants

$5,000 $5,000 $5,000

Total $5,000 $5,000 $5,000


CONTACT: Kyler Ludwig



PRIOR EXPENDITURES: $2,000


PROJECT NAME: Beautification of the Right-of-way/Gateway

PROJECT DESCRIPTION: Greening of City Right-of way, and frontage roads. The main project will take place on the south west corner of 167th and US 54.

PROJECT JUSTIFICATION: The upcoming development projects in Goddard have created a need to more clearly identify a community

Expected Budget Impact: This project is projected to add approximately $5,000 annually to our park and recreation budget, which will be used for maintenance and growth of the right-of-way greenery.

95

City of GoddardCapital Improvement Plan- 2014-2018

Expenditures 2014 2015 2016 2017 2018

Design Contingency Construction $1,379,617

Total

Funding Source 2014 2015 2016 2017 2018

82-620-6325 $1,379,617

Total

Budget Impact 2014 2015 2016 2017 2018

Total



ESTIMATED COST: $2,821,770

COMPLETION DATE: Summer 2014

PRIOR EXPENDITURES: $1,442,153

COSTS REMAINING: $1,379,617

PROJECT NAME: Water Line Project

PROJECT DESCRIPTION: Construction of a 16’ water line from the City’s water wells

PROJECT JUSTIFICATION: Help improve the ability of the City to serve a larger populace, and provide some

redundancy within the water delivery system.

Expected Budget Impact: The budget impact from this project will be minimal, but as infrastructure ages there will be

need for repairs and replacements in the future.

96

City of Goddard

Capital Improvement Plan- 2014-2018

Expenditures 2014 2015 2016 2017 2018

Construction $15,000 $15,000 $15,000 $15,000

Total $15,000 $15,000 $15,000 $15,000

Funding Source 2014 2015 2016 2017 2018

Parks Fund Capital Improvement Fund

Total

Budget Impact 2014 2015 2016 2017 2018

Total





PRIOR EXPENDITURES: $0


PROJECT NAME: South Kellogg Park Improvements

PROJECT DESCRIPTION: Improve the current infrastructure in the parks south of Kellogg. Including new park

benches, sod, picnic areas, sprinklers, and additional recreational equipment.

PROJECT JUSTIFICATION: Citizen input through the pedestrian showed a need to improve current park features in

Means and Linear Park.

Expected Budget Impact: Improvements are not expected to have an impact on the budget.

97

City of Goddard


Expenditures 2014 2015 2016 2017 2018

Design/Inspection/Mgmt. Park Equipment/Facilities Trails/Walkways/Drive Land/Site Prep Contingency (15%)

$15,000

$70,000 $50,000 $20,250

$5,000 $30,000

$40,000 $11,25

$10,000 $50,000

$10,000 $10,500

Total $155,250 $86,250 $80,500

Funding Source 2014 2015 2016 2017 2018

Total

Budget Impact 2014 2015 2016 2017 2018

Maintenance Trees/Plants

$6,000 $1,000

$6,000 $1,000

$6,000 $1,000

$6,000 $1,000

Total $7,000 $7,000 $7,000 $7,000




COMPLETION DATE: Summer 2017



PROJECT NAME: PARK NORTH OF KELLOGG

PROJECT DESCRIPTION: Put in a park, playground equipment, and purchase open space for public use on the North

side of Kellogg

PROJECT JUSTIFICATION: Citizen input through the pedestrian and bike survey indicated a need for a park on North

of Goddard to help meet citizen’s expectations.

Expected Budget Impact: Additional staff hours and costs in grounds maintenance. Staff estimates an increase in the

budge of approximately $7,000 will be needed to maintain this infrastructure.

98

City of Goddard


Expenditures 2014 2015 2016 2017 2018

Survey, Design, Inspection Asphalt/Curb and Gutter Sidewalk Contingency Legal, bonding, etc. 5% Inflation

$214,633 $1,294,884 $136,000 $214,633 143,088 100,162

Total $2,103,400

Funding Source 2014 2015 2016 2017 2018

GO Bonds (10 Years) Temp Notes

$2,003,238

Total $2,003,238

Budget Impact 2014 2015 2016 2017 2018

Total




COMPLETION DATE: Winter 2015



PROJECT NAME: 183rd Street Redesign

PROJECT DESCRIPTION: Redesign of 183rd Street between Kellogg and Maple. The current plan is to expand the road

to 4 lanes with curb and gutter, and it will include a sidewalk on the East side of the road.

PROJECT JUSTIFICATION: Traffic studies conducted on 183rd have shown that road no longer meets the necessary

capacity requirements, and needs to be expanded.

Expected Budget Impact: It is not anticipated that this infrastructure will have a significant impact on the City budget.

99

Upcoming Projects

100

City of Goddard


Expenditures 2014 2015 2016 2017 TBD

Cost Estimate based on other comparable Cities. More detailed estimate pending council direction to staff.

$5,500,000

Total $5,500,000

Funding Source 2014 2015 2016 2017 TBD

GO bond

Total

Budget Impact 2014 2015 2016 2017 TBD

Building Maintenance Outdoor Maintenance

$8,400 $3,600

Total $12,000




COMPLETION DATE: TBD



PROJECT NAME: Community City Hall Building

PROJECT DESCRIPTION: Construction and land acquisition for new city offices and police department. Estimated

20,000ft2 building.

PROJECT JUSTIFICATION: Help the city buildings meet the needs of a growing population, and provide adequate

space for staff to conduct City business.

Expected Budget Impact: Staff anticipates an increase in budget approximately $12,000 in building maintenance.

Adjustments will be made as more specifics are planned.

101

City of Goddard



Storage Facility/Garage Concrete Pad Contingency (15%)

$30,000 $10,000 $8,000

Total $48,000

Funding Source 2014 2015 2016 2017 TBD

Total $48,000

Budget Impact 2014 2015 2016 2017 TBD

Maintenance Supplies

Total

DEPARTMENT: Public Works

CONTACT: Tylor Struckman





PROJECT NAME: Salt Storage Building

PROJECT DESCRIPTION: Provide additional storage for materials including public works vehicles, salt, winter storm

equipment, and machinery.

PROJECT JUSTIFICATION: Shortages in salt has created the need for greater material storage. The material storage

will allow for greater winter storm preparation.

Expected Budget Impact: It is not anticipated that maintenance will have a significant impact on the budget.

102

City of Goddard



Still in discussions with engineers and KDHE. Based on estimates given in preliminary analysis

$1,200,000

Total

Funding Source 2014 2015 2016 2017 2018

Total

Budget Impact 2014 2015 2016 2017 2018

Total

DEPARTMENT: Public Works

CONTACT: Tylor Struckman



PRIOR EXPENDITURES: $

COSTS REMAINING: $

PROJECT NAME: Wastewater Treatment Facility Modification

PROJECT DESCRIPTION: Modification of the wastewater treatment facility to help remediate regulated nutrients

found in the wastewater

PROJECT JUSTIFICATION: EPA regulations on phosphorus have not been met through the current plant design, and it

has become necessary to modify the plant to meet those regulations.

Expected Budget Impact: This project will not change the plant maintenance schedule or upkeep costs; it is not

anticipated that this project will have an impact on the City budget.

103

GLOSSARY

104

City of Glossary

Ad Valorem Tax A tax levied on the assessed value of real and personal property. Also referred to as a property tax.

Amortization The reduction of debt by regular payments of principal and interest sufficient to retire the debt by maturity.

Appraised Value The market value of real property, personal property, and utilities as determined by the County Appraiser.

Appropriation Expenditure authority approved by the governing body with specific limitations as to the amount, purpose, and time.

Assessed Value The official value placed on real estate, personal property, and utilities as a basis for levying taxes. The value is determined by applying a mathematical factor to the appraised value. The value is also determined by the property classification; residential real estate is assessed at 11.5%.

Balanced Budget Kansas statute requires that the City adopt a balanced budget based on the following requirement: “Appropriations shall be limited to the total of estimate-ed revenues and the unencumbered fund balances estimated to be available at the close of the current fiscal year.” The City adopts a statutorily balanced budget.

Bonds Process for the long-term borrowing of funds. The City of uses bonds to finance large capital projects. Lenders, the purchasers of the bonds, are repaid the principal amount in annual installments and accrued interest semi-

annually. The most common types of bonds are general obligation and revenue bonds. These bonds are most frequently used for construction of large capital projects, such as buildings, streets, and water and sewer systems.

Budget A financial plan of operation which includes an estimate of proposed revenues and expenditures for a fiscal year. A formal budget constitutes a legal spending limit for local governments in Kansas and provides a level of control for most government activities.

Budget Adoption A formal process by which the budget is approved by the governing body.

Budget Amendment The legal means by which an adopted budget may be increased. The Budget may only be increased with revenues other than ad valorem taxes. The amendment process follows similar steps as the budget adoption.

105

City of

Budget Publication A legal step toward formal budget adoption. To meet legal requirements, the public must be notified of budget proposals via local print media.

Budget Transfer The process by which approved budgeted dollars may be reallocated between line items expenditures within the same Fund and/or Department to cove unfroreseen expenses Requires City ’s approval.

Budgetary Control The control or management of a government unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues.

Capital Improvement Plan

(CIP) A long-term plan of facility and infrastructure enhancement. The City of uses a five-year term for capital planning.

Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures.

Contractual Services Costs of services provided by external entities.

Debt Service Payments of interest and repayment of principal to holders of City of bonds other debt instruments.

Department A functionally similar grouping of City divisions, such as the Public Works Department, which includes the divi sions of treet.

Depreciation The periodic expiration of an asset’s useful life. Depreciation is a requirement, in proprietary funds (such as enterprise and internal service funds).

Disbursement The actual payout of funds; expenditure.

Division An organizational unit which is functionally unique in delivery of services. A division may contain one or more programs.

Employee Benefits Social Security, retirement, unemployment compensation, and health/life/ dental insurance for eligible employees is paid for and provided by the City of through the payroll process.

Encumbrance A commitment of funds, though actual disbursement has not yet occurred.

Enterprise Fund An accounting entity for recording revenues and expenditures of government services that are self-supporting.

Estimated Revenues Projections of funds to be received during the fiscal year.

Expenditure An outlay of cash for the purpose of acquiring an asset or providing a service.

Glossary

106

City of

Expenditure Category A grouping of similar expenditures. Examples are as follows:

Personnel - expenditures for direct personnel compensation Capital Outlay - expenditures related to the purchase of equipment and other fixed assets.

Fiduciary Fund Trust and agency funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds.

Fiscal Year A twelve-month period designated as the operating year for accounting and budgeting purposes in an organization. The fiscal year for the City of coincides with the calendar year.

Full-Time Equivalent A method of quantifying and allocating staffing levels, based on a fulltime (FTE) work schedule. One worker may perform functions for several

programs, and that person’s salary and benefits would be divided among those programs for funding according to how much of the person’s time is spent for each program. For example, a person who devoted 3 days of work per week to one program would be assessed against that program as 0.6 (24 hours divided by 40) FTE.

Fund An accounting entity for recording expenditures and revenues, comparable to an individual bank account. Funds are established to account for specific activities and are subject to special limitations.

Fund Balance Fund equity for governmental funds and trust funds that reflects the accumulated excess of revenues and other financial sources over expenditures and other uses for general governmental functions.

FY Fiscal Year

General Fund A fund that accounts for City services that are not otherwise specified. The General Fund includes most general government and public safety.

General Fund Revenue Most of the City’s revenue sources are channeled through the General Operating Fund. Such revenues are commonly generated by fees, charges, taxes, and intergovernmental functions.

Governmental Funds Funds generally used to account for tax-supported activities. The general fund, special revenue funds, debt service funds and capital projects funds are all governmental funds.

Grant A monetary contribution by a government or an organization to financially support a particular function or purpose.

Impact Fees Fees charged to developers to cover the anticipated cost of improvements that will be needed as a result of growth and development, i.e. water and sewer. These are also know as special assessments.

Glossary

107

City of

Infrastructure The basic installations and facilities on which the continuance and growth of the City depends, such as roads, bridges, drainage, water and sewer systems.

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 Fund An accounting entity used to account for services provided to internal organizational units rather than the general public.

Investment Income Interest earned on public tax funds being held until expended or distributed to other units of government in the City. Investments can only be made in instruments specified by state law and the City’s investment policy.

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

Levy A compulsory collection of monies or the imposition of taxes.

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

Modified Accrual Basis Basis of accounting according to which revenues are recognized in the of Accounting accounting period in which they become available and measurable

and expenditures are recognized in the accounting period in which fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.

Operating Budget The portion of the budget that pertains to daily operations that provide basic governmental services.

Performance Measure A quantitative means of assessing the efficiency and effectiveness of services performed by departments and divisions.

Program A functional budgetary subdivision, usually within divisions providing specific programs or projects.

Proprietary Fund See Enterprise Fund

Restricted Unencumbered Carryover cash from previous year that has been earmarked to fund Cash services in the current year’s budget.

Revenue A source of income that finances governmental operations.

Revenue Category A grouping of similar revenues. Examples are as follows:

Taxes - ad valorem, motor vehicle, and other taxes. Penalties assessed on back taxes are also included. Licenses - receipts from licenses and permits. Intergovernmental Revenue - monies received from other governments including either the state or federal government. Charges for Services - fees charged to users of a service to offset the incurred cost.

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City of

Risk Management An organized attempt to protect a government’s assets against accidental loss in the most economical method.

Special Assessments Charges assessed against property in a special district formed to pay for specific capital improvements such as streets, sewers, curbs and gutters. While charges are normally assessed on the basis of the square footage of the lot, charges alternatively may be assessed against the value of the lot, or on the basis of both lot square footage and value.

Special District A designated geographic area in which a tax is levied to pay for specific capital improvements such as streets, sewers, curbs and gutters.

Special Liability Any municipality may establish a special fund for the payment of costs to cover the liability of governmental entities under the Kansas Tort Claims Act.

Special Revenue Fund A fund in which revenues are limited to a specific activity.

Tax Year The calendar year in which ad valorem taxes are levied to finance the following calendar year budget. For example, taxes levied in 2010 finance the 2011 budgets.

Unencumbered Balance The amount of funds, which is neither expended nor reserved, but is still available for future purchases.

Unrestricted Unencumbered Carryover cash from the previous year that was not used for the current cash budget year, but will be used in the upcoming year.

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STATISTICAL INFORMATION

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Statistical Data for the City of Goddard From City-Data.com

HOUSING Houses: 693 (661 occupied: 514 owner occupied, 147 renter occupied) Housing density: 285 houses/condos per square mile Median price asked for vacant for-sale houses and condos in 2009 in this state: $153,178. Median contract rent in 2009: $703 (lower quartile is $530, upper quartile is $924) Median gross rent in Goddard, KS in 2009: $1,004 Housing units in Goddard with a mortgage: 402 (68 second mortgage, 45 home equity loan, 2 both second mortgage and home equity loan) Houses without a mortgage: 87 Median household income for houses/condos with a mortgage: $76,857 Median household income for apartments without a mortgage: $49,107 Median monthly housing costs: $1,187

POPULATION Population in 2012: 4,532 (100% urban, 0% rural). Population change since 2000: +122.5% Males: 2,222 (49.0%) Females: 2,310 (51.0%) Median resident age: 29.5 years

For population 15 years and over in Goddard city: Never married: 22.5% Now married: 62.7% Separated: 0.4% Widowed: 4.5% Divorced: 9.9%

INCOME Estimated median household income in 2012: $65,425 (it was $50,352 in 2000) Estimated per capita income in 2012: $23,391

EDUCATION For population 25 years and over in Goddard: High school or higher: 92.1% Bachelor's degree or higher: 26.0% Graduate or professional degree: 8.6% Unemployed: 6.6%

COMMUTE Mean travel time to work (commute): 20.5 minutes

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LAND AREA • Total 4.49 sq mi (11.63 km2)• Land 4.43 sq mi (11.47 km2)• Water 0.06 sq mi (0.16 km2)

Elevation 1,463 ft (446 m)

CENSUS INFO As of the 2010 United States Census, there were 4,344 people, 1,442 households, and 1,124 families residing in the city. The population density was 979.5 people per square mile (378.2/km²). There were 1,542 housing units at an average density of 347.7 per square mile (134.2/km²). The racial makeup of the city was 91.5% White, 1.2% Asian, 0.9% African American, 0.8% American Indian, 2.6% from other races, and 3.1% from two or more races. Hispanics and Latinos of any race were 6.4% of the population. There were 1,442 households of which 49.5% had children under the age of 18 living with them, 63.5% were married couples living together, 9.8% had a female householder with no husband present, 4.6% had a male householder with no wife present, and 22.1% were non-families. 18.5% of all households were made up of individuals, and 5.4% had someone living alone who was 65 years of age or older. The average household size was 2.98, and the average family size was 3.44. The median age in the city was 29.5 years. 35.1% of residents were under the age of 18; 6.7% were between the ages of 18 and 24; 33.4% were from 25 to 44; 18.1% were from 45 to 64; and 6.7% were 65 years of age or older. The gender makeup of the city was 48.9% male and 51.1% female. The median income for a household in the city was $65,139, and the median income for a family was $66,533. Males had a median income of $51,058 versus $33,542 for females. The per capita income for the city was $22,095. About 3.7% of families and 5.0% of the population were below the poverty line, including 5.1% of those under age 18 and 7.1% of those age 65 or over.

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2016 city of goddard budget - gfoa

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