2014 City Budget and Capital Improvement Program
First City Budget Work Session
Population of Metropolitan Areas in Kansas
Metropolitan Area (MA)and County
April 1, 2010Census
ChangeApril 1, 2010 -
July 1, 2012Percent Change
Kansas 2,853,118 18,120 0.6
Kansas City, Kansas MA 820,354 18,480 2.3
Lawrence MA 110,826 2,038 1.8
Manhattan MA 92,719 5,091 5.5
Topeka MA 233,870 696 0.3
Wichita MA 630,919 5,186 0.8
Source: U.S. Census Bureau, Population Division.
Statewide Growth Areas
Table 1. The 15 Fastest-Growing Large Cities from July 1, 2011 to July 1, 2012
Rank Area Name State Percent Increase 2012 Population
1 San Marcos Texas 4.91 50,0012 South Jordan Utah 4.87 55,9343 Midland Texas 4.87 119,3854 Cedar Park Texas 4.67 57,9575 Clarksville Tennessee 4.43 142,5196 Alpharetta Georgia 4.37 61,9817 Georgetown Texas 4.21 52,3038 Irvine California 4.21 229,9859 Buckeye Arizona 4.14 54,542
10 Conroe Texas 4.01 61,53311 McKinney Texas 3.95 143,22312 Frisco Texas 3.92 128,17613 Odessa Texas 3.83 106,10214 Auburn Alabama 3.71 56,90815 Manhattan Kansas 3.71 56,069
Source: U.S. Census Bureau - Large cities with a population of at least 50,000.Release Date: May 2013
Fastest Growth Areas in the United States
City of Manhattan
Growth from1925-2012
Parsons
Fort
Scott
Dodge City
Kansa
s City
Coffeyville
Emporia
Hutchinso
n
Atchiso
n
Topeka
Juncti
on City
Pittsb
urg
Garden City
Liberal
Leave
nworth
Newton
Salin
a
Man
hattan
Lenexa
Leawood
Olathe
Lawre
nce
Shaw
nee
Wich
ita
Prairie
Village
Overla
nd Park0
50
100
150
200
250
130.74
Compared to Salina, it costs about $24 less annually in total property taxes to live in Manhattan. Compared to Lawrence, it costs about $136 more annually to live in Manhattan. About $2.62 a week.
City Cost Comparisons (total local mill levies)
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 201320
30
40
50
60
School
CityCounty
50.40
43.44
35.40
State of Kansas 1.50
Mill Levy Rates (arrows show trend line)
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 $-
$100
$200
$300
$400
$500
$600
$700
$800
RCPD
CityLibrary
Consumer Price Index
Where Annual City Property Tax Dollars Go (arrows show trend line)
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 -
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
Sales Tax Growth
Temporary Notes
Lease Purchases
Population Growth
General Obligation Bonds
City Debt and City Growth (arrow shows trend line)
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 -
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
GO Bonds Issued
GO Bonds Retired
Annual Debt Payments
G.O. Debt Issued vs. Retired
Comparison of G.O. Debt per Capita
Lawre
nce
Manhattan
Salina
Leavenworth
Emporia
Dodge City
Garden City
Hutchinso
n
Lenexa
Shawnee
Olathe
Topeka$0
$500
$1,000
$1,500
$2,000
The statewide average for cities of the first class is $1,199 per capita
$845
There were budget reductions of $1,762,322 last year
$892,293 cut by City Manager before first budget work session
$870,209 cut by the City Commission during budget work sessions
Reminder from 2013 Budget Work Sessions
2014 Preliminary City Budget
2013 Budget 2014 Proposed Budget
$ 121,804,142 $ 131,109,341
2014 Preliminary City Budget
Fund 2013 Budget 2014 Proposed Budget
General Fund $ 25,993,571 $ 27,687,518
Special Revenue Funds $ 40,809,665 $ 43,017,035
Bond & Interest Fund $ 24,495,886 $ 27,657,384
Enterprise Funds $ 30,505,020 $ 32,747,404
Total $ 121,804,142 $ 131,109,341
2014 Preliminary City Budget(continued)
Fund 2014 Proposed Budget
Property Taxes Levied
General Fund $ 27,687,518 $ 2,215,823
Special Revenue Funds $ 43,017,035 $ 17,672,792
Bond & Interest Fund $ 27,657,384 $ 2,023,212
Enterprise Funds $ 32,747,404 N/A
Total $ 131,109,341 $ 21,911,827
2014 Taxes Proposed
2013 Taxes Levied
Mill Levy Change
Property Taxes for Outside AgenciesRCPD $ 13,437,282 $ 13,007,610 (0.34)
Library 2,050,839 1,994,828 0.01 Library EBF 460,159 431,388 0.04
$ 15,684,804 $ 15,433,826 (0.29)
Property Taxes for City ServicesGeneral Fund 2,215,823 1,097,977 2.30
Employee Benefit Fund 1,041,004 688,390 0.71 Fire Equipment Reserve 300,000 50,000 0.52
KP&F 383,508 75,000 0.65 Bond & Interest Fund 2,023,212 2,505,612 (1.15)
$ 5,963,547 $ 4,416,979 3.03
Property Taxes Levied $ 21,911,827 $ 19,850,805 Possible Mill Levy Rate 46.164 43.423
2014 Preliminary Mill Levies
Budgeted General Fund Revenues
2010 2011 2012 2013Beginning Cash Balance $ 2,085,123 $ 2,085,000 $ 2,300,000 $ 2,500,000
Property Taxes 1,216,944 1,216,944 1,137,977 1,142,977
Sales Taxes and Franchise Fees 10,510,566 10,483,408 10,782,021 11,299,369
Transfers 4,211,056 4,490,102 4,654,748 5,343,264
Totals $ 23,122,213 $ 23,253,312 $ 24,348,374 $ 25,993,571
Proposed General Fund Increases
Capital Improvement Fund $ 477,826
Flint Hills MPO 118,655
New Employee Positions 219,238
2014 Salary Adjustments 493,211
Employee Health Insurance 93,428
Other Budgetary Increases 291,789(Commodities , Contractual Services, etc.)
Totals $ 1,693,947
Select Special Revenue Funds
Fund 2013 Budget 2014 Proposed Budget
Employee Benefits $ 1 ,842,000 $ 2,039,000
Kansas Police & Fire (KP&F) $ 770,000 $ 775,000
General Improvement $ 100,000 $ 100,000
Fire Equipment Reserve $ 379,271 $ 590,818
Industrial Promotion $ 257,400 $ 95,000
Select Special Revenue Funds (continued)
Fund 2013 Budget 2014 Proposed Budget
Park Development $ 75,000 $ 75,000
Library $ 2,156,028 $ 2,220,839
Library Employee Benefits $ 465,088 $ 494,159
Riley County Police Department $ 14,144,590 $ 14,449,680
Special Revenue Fund Increases
Fund 2013 Budget 2014 Proposed Budget
Special Revenue Funds $ 40,809,665 $ 43,017,035
Although there are a number of changes across these funds, the main increase from 2013 to 2014 is attributed to the renewal of the Riley County sales tax within the Economic Development Fund.
Special Street & Highway Fund
2011
2012 2013
Budget2014
Proposed Budget
Road material – Asphalt $ 3,857 $ 0 $ 25,000 $ 25,000
Road material – Concrete 84,407 89,765 75,000 125,000
Road material – Other 12,933 13,975 15,000 15,000
Infrastructure Maintenance $836,640 $935,879
$ 905,867 $1,205,867
2010 2010 2011 2011 2012 2012
Budget Actual Budget Actual Budget Actual
Beginning Cash Balance 324,595 427,762 300,000 606,048 535,270 784,067
State Highway Maintenance 31,056 33,204 31,000 33,204 31,000 33,227
Gasoline Tax Refund 1,626,170 1,528,722 1,478,000 1,486,386 1,524,180 1,488,393
Investment Interest 6,492 1,983 6,000 3,728 - 3,247
Transfer from Special Revenue 12,716 12,716 12,716 12,717 12,717 12,717
Total Revenues 2,001,029
2,098,344
1,827,716
2,202,938
2,103,167 2,337,197
Special Street & Highway Fund
Bond & Interest Fund Increase
Fund 2013 Budget 2014 Proposed Budget
Bond & Interest Fund $ 24,495,886 $ 27,657,384
Quality-of-Life Cash Reserves $ 4,693,443 $ 6,407,329
Outstanding Bond Principal 9,776,573 10,631,500
Outstanding Bond Interest 3,944,081 4,426,431
Totals $ 18,414,097 $ 21,465,260
Bond & Interest Fund
Bonds--General Obligation
45133674.425891817%
Temporary Notes--General Obligation
31,398,65011%
Bonds--Special As-sessment
60086325.574108222%
Temporary Notes--Special Assessment
79813503%
Bonds--Special Obligation, STAR,
TIF, TDD 71645000
26%
Lease Purchases1641666.14
1%
Loan--State of Kansas, KDHE &
KDOT52248468.3
19%
Loan--State of Kansas, TRF, KDOT 3355796
1%
2013Property Tax Portion of General
Obligation Bonds $2,370,975
Bond & Interest Fund
About $23M will be added as General Obligation Bonds this year.
Bond & Interest Revenues2013
Budget 2014 Proposed
Budget
Beginning Cash Balance $ 4,442,959 $ 6,500,000Ad Valorem Taxes 2,505,612 2,023,212Motor Vehicle Taxes 180,247 200,173Special Assessments 5,793,737 5,830,908Transfers from Other Funds 1,981,584 2,455,811Sales Tax Fund Transfers 996,631 500,000Property Tax Relief Sales Tax -------- 919,100Other Revenues 690,682 828,031
Special Election Sales Tax 2,501,681 2,813,311STAR Bond Revenue 3,641,084 3,775,519TIF A Revenue 1,761,669 1,811,319
Totals $ 24,495,886 $ 27,657,384
2014 – 2019 Capital Improvement Program
2008 2009 2010 2011 2012 2013 $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000 $525,950
$70,933
2013 Budget OverviewGeneral Fund
Capital Improvement Spending
Population Growth
General Fund $ 548,559 Fire Equipment Reserve 232,940 Special Street & Highway 88,700 Park Development 75,000 Special Parks & Recreation 90,800 Special Sunset Zoo 35,000 Other Special Revenue Funds 710,100 Water 742,250 Wastewater 733,250 Stormwater 337,275
Totals $ 3,595,624
2014 CIP Funding Summary
2014 Budget Impact
General Fund• Information Services $ 17,500
• Airport $ 55,526
• Community Development $ 150,950
• Legal Services $ 28,750
• Fire Technical Services $ 57,000
• Building Maintenance $ 68,000
2014 Capital Improvement Program
2014 Budget Impact
General Fund (continued)
• Street $ 42,733
• Traffic $ 43,100
• City Parks $ 20,000
• Sunset Zoo $ 25,000
• Animal Shelter $ 40,000
2014 Capital Improvement Program(continued)
City Boards and Committee Requests Commission Direction Requested
• Bike Boulevard Project – ($ 31,500 from STP funds)• Community House Study– ($ 65,000 from General Fund)• Annual Sidewalk Fund – ($ 50,000 from General
Improvement Fund)
2014 Capital Improvement Program(continued)
Citizen RequestsCommission Direction Requested
• Pedestrian Crosswalk Signal at Anderson & Hudson – ($ 20,000 from Grants)
• Sidewalk Extension from South-side of Dickens to Georgetown Apts. – ($ 101,000 , half from City/University and half from General Improvement Funds in 2014 and 2015)
• 3rd Street and South Poyntz Parking Lot Improvements – ($ 68,869 from Other Sources)
• 3rd Street and North Poyntz Parking Lot Improvements – ($ 94,427 from Other Sources)
All of these Board and Citizen requests are currently budgeted for 2014 but are not recommended by City Management for funding.
2014 Capital Improvement Program(continued)
Future Work Session Issues for Consideration
• Consider appropriate level of capital improvement program funding
• Consider appropriate level of multi-year street maintenance funding
• Consider appropriate level of property tax funding for 2014 City Budget
• Consider utility rate increases for 2014
Future Work Session Issues for Consideration
Other issues to be researched for the 2nd budget work session?
Reminder…
June 11th Second Budget Work Session on the 2014 City Budget and a
Discussion of Utility Rate Increases
(Please refer to the attached budget calendar)
Questions…?