non departmental - wichita, kansas budget/other v1.pdf · the tourism and convention fund receives...

2020-2021 Adopted Budget Wichita, Kansas

The Non-Departmental budget maintains several budgets that cannot be uniquely attributed to departments. These budgets fund programs that can be broadly categorized as community support and organization investment. The programs are designed to benefit all of the City’s stakeholders, both within and outside of the organization. The categories and some of the programs within them are further described below. The 2020 Adopted Budget includes funding for public television channel broadcast, Community Relations sponsorship, Election support, Research and Development and Employee Recognition.

REVENUES AND EXPENDITURES POSITIONS / FTE

2018 Actual

2019 Adopted

2019 Revised

2020 Adopted

2021 Approved

General Fund $1,041,239 $637,577 $616,247 $493,247 $570,247

REVENUES $1,041,239 $637,577 $616,247 $493,247 $570,247

Salaries and Benefits $0 $0 $0 $0 $0

Contractuals 1,025,915 589,032 567,702 444,702 521,702

Commodities 15,324 48,544 48,544 48,544 48,544

Capital Outlay 0 0 0 0 0

Other 0 0 0 0 0

EXPENDITURES $1,041,239 $637,577 $616,247 $493,247 $570,247

POSITIONS / FTE 0 / 0 0 / 0 0 / 0 0 / 0 0 / 0

Non-Departmental

FOCUS AREAS

KEEPING WICHITA SAFE GROWING WICHITA’S

ECONOMY BUILDING DEPENDABLE

INFRASTRUCTURE LIVING WELL

WICHITA: A WELL-RUN CITY

KEY OUTCOME MEASURES Benchmark 2016 Actual

2017 Actual

2018 Actual

2019 Target

2020 Target

Job Growth in Wichita MSA: 5-Year Increase 7.0% 1.6% 1.6% 6.1% 4.9% 5.8%

Average Production Cost Per City7 Program $325 $285 $280 $209 $163 $170

307


REVENUES AND EXPENDITURES POSITIONS / FTE

2018 Actual

2019 Adopted

2019 Revised

2020 Adopted

2021 Approved

Tourism and Convention Fund $7,204,899 $9,931,724 $7,990,157 $10,035,889 $7,813,469

REVENUES $7,204,899 $9,931,724 $7,990,157 $10,035,889 $7,813,469

Salaries and Benefits $0 $0 $0 $0 $0

Contractuals 3,098,022 2,950,265 2,919,088 2,919,088 2,919,088

Commodities 0 0 0 0 0

Capital Outlay 0 0 0 0 0

Other 4,106,877 6,981,459 5,071,069 7,116,801 4,894,381

EXPENDITURES $7,204,899 $9,931,724 $7,990,157 $10,035,889 $7,813,469

POSITIONS / FTE 0 / 0 0 / 0 0 / 0 0 / 0 0 / 0

The Tourism and Convention Fund receives revenue from the transient guest tax on hotel and motel rooms in Wichita, which provides monies to support tourism and convention, infrastructure, and promotion of the City. Transient Guest Tax funds are governed by the provisions of Charter Ordinance No. 91 authorizing funding of convention and tourism activities and operation or maintenance of Century II. The Tourism and Convention Fund finances and operations are well defined and prioritized, based on language in the Charter Ordinances. Fund priorities are: 1) debt service for tourism and convention facilities, 2) operational deficit subsidies and 3) care and maintenance of Century II. Obligations connected to debt service and improvements require the major portion of the Fund’s capacity. Funds are also allocated to general tourism and convention promotion, primarily through the Visit Wichita Convention & Visitor’s Bureau. Transient guest tax also supports a wide variety of conventions and events that attract tourists from other communities from states all over the United States. By showcasing Wichita to a wide array of state, national, and international conventions and groups, the Visit Wichita team continues to bring Wichita to the world.

* In 2017 added a new, more targeted platform for purchasing digital ads. This has resulted in fewer but higher quality impressions. The new platform also make reporting details giving Visit Wichita the ability to make adjustments throughout the year.

KEY OUTCOME MEASURES Benchmark 2016

Actual 2017

Actual 2018

Actual 2019

Target 2020

Target

Total Hotel Room Nights Sold - Conventions 143,368 146,654 146,147 147,773 146,000 146,000

Hotel Occupancy Rate 60.0% 59.3% 58.0% 59.2% 59.0% 59.0%

Hotel Average Daily Rate $81.85 $85.74 $85.67 $84.48 $85.09 $85.09

Regional Television Viewers - Kansas Ads (In Million)

77.1 77.7 93.3 96.3 97.5 97.5

National, Regional & Statewide - Print Advertising Impressions (In Million) * - Online

9.2

182.8 10.2

239.1 11.1

140.3 6.6

141.6 6.6

140.0 6.1

140.0

Website Unique - Page Views 1,053,489 1,424,379 1,538,000 1,034,560 1,750,000 1,750,000

Tourism and Convention Fund

FOCUS AREAS

KEEPING WICHITA SAFE GROWING WICHITA’S

ECONOMY BUILDING DEPENDABLE

INFRASTRUCTURE LIVING WELL

WICHITA: A WELL-RUN CITY

308


Mill Levy Facts

Calculating the City Mill Levy Requirement. A mill is $1 of tax for every $1,000 of assessed value on real and personal property. The mill levy is recalculated every year and is based on the tax dollars needed for financing the City budget. First, the City (the taxing district) arrives at a total amount for expenditures in the taxing funds. In Wichita these funds are the General Fund and the Debt Service Fund. After expenditure totals are known, all other revenue sources (non-property taxes and fees) are subtracted. The remainder is the amount to be raised from ad valorem (property) taxes.

Tax Rates for the 2020 Budget Year (Based on Estimated 2019 Values)

Assessed Valuation:

TAXES TO BE LEVIED

(Including Delinquencies) MILL LEVY

General Fund $91,383,754 25.192

Debt Service Fund $27,206,995 7.500

Total $118,590,749 32.692

A City residential property owner will pay taxes to support the City budget, based on the market value of the owner’s property, times the assessment ratio (11.5% for residential property), times the tax levy rate (mills divided by 1,000), as illustrated in the three examples to the right. Rates for other properties are: commercial, 25%; real property used by nonprofits, 12%; public utility, 33%; vacant lots, 12%; agricultural use, 30%; all others, 30%.

The assessed value is the market value times the classification rate. For example, the assessed value of a $150,000 home (for purposes of taxation) is $150,000 times 11.5%, or $17,250.

The tax levy rate is calculated by dividing the total revenue to be obtained from property taxes by the total assessed value for the taxing district. The table above shows the estimated 2018 tax year rates (based on preliminary assessed valuation estimates), which are being used to finance the 2019 budget.

TAXING DISTRICT TAX LEVY RATE PERCENT OF TOTAL

City of Wichita 32.692 27.5%

Sedgwick County* 29.383 24.8%

WSU* 1.500 1.3%

U.S.D. 259* 53.638 45.2%

State* 1.500 1.3%

Total 118.713 100%

* Levies for other jurisdictions are estimated based on the 2018 tax year levy.

MARKET

VALUE X

ASSESSMENT

RATIO X

CITY TAX

LEVY RATE =

ESTIMATED

CITY TAXES

DUE

$100,000 X 11.5% X 0.032692 = $376

$150,000 X 11.5% X 0.032692 = $564

$200,000 X 11.5% X 0.032692 = $752

ESTIMATED MILL LEVY FOR WICHITA RESIDENTIAL PROPERTY OWNER

2018 Tax Levy for the 2019 Budget

City, 27.5%

County, 24.8%

WSU, 1.3%State, 1.3%

USD 259, 45.2%

309


Mill Levy Facts

COMPONENTS OF THE TOTAL MILL LEVY

FOR WICHITA RESIDENTIAL PROPERTY OWNER - 2004 THROUGH 2019

2018 TAXES FOR THE 2019 BUDGET

BUDGET YEAR CITY COUNTY WSU STATE USD 259 TOTAL

2004 31.905 27.322 1.5 1.5 51.408 113.630

2005 31.828 27.263 1.5 1.5 51.296 113.387

2006 31.898 27.258 1.5 1.5 51.300 113.456

2007 31.953 29.815 1.5 1.5 51.296 116.064

2008 31.979 29.833 1.5 1.5 53.238 117.050

2009 32.056 28.877 1.5 1.5 53.309 117.242

2010 32.142 28.368 1.5 1.5 56.850 120.360

2011 32.272 27.857 1.5 1.5 56.928 120.059

2012 32.359 27.928 1.5 1.5 57.018 120.305

2013 32.471 27.947 1.5 1.5 57.184 120.602

2014 32.509 27.877 1.5 1.5 57.215 120.601

2015 32.651 27.978 1.5 1.5 53.735 117.365

2016 32.686 27.883 1.5 1.5 56.278 119.847

2017 32.625 27.893 1.5 1.5 53.683 117.201

2018 32.692 29.383 1.5 1.5 53.638 118.713

2019 32.692 29.383 1.5 1.5 53.638 118.713

0

20

40

60

80

100

120

140

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

City County WSU State USD 259

Components of Total Mill Levy

For Wichita Residential Property Owners

2004 Through 2019

2018 Taxes for the 2019 Budget

310


Mill Levy Facts

13.566

19.314

24.406

24.524

26.617

28.394

29.477

29.909

32.233

33.278

32.692

38.138

39.730

42.854

44.144

46.828

47.360

48.155

49.355

51.493

51.827

53.130

55.459

54.686

62.509

0 10 20 30 40 50 60 70

Overland Park

Prairie Village

Olathe

Leawood

Shawnee

Salina

Leavenworth

Lenexa

Garden City

Lawrence

WICHITA

Kansas City

Topeka

Emporia

Hutchinson

Dodge City

Fort Scott

Junction City

Manhattan

Pittsburg

Liberal

Coffeyville

Atchison

Parsons

Newton

Source: 2019 League of Kansas Municipalities Kansas Tax Rate & Fiscal Data Book

Wichita has a lower mill levy than fourteen of the twenty-five Kansas cities of the first class. The ten cities with a lower mill levy than that of Wichita all impose a local city sales tax in addition to the local county sales tax.

Kansas Cities of the First Class 2018 Mill Levies

for the 2019 Budget

311


Mill Levy Facts

CITY POPULATION CITY LEVY FIRE LEVY COMBINED

LEVY

Andale 997 48.274 18.163 66.437

Andover 13,111 41.013 0 41.013

Argonia 483 55.340 0 55.34

Augusta 9,389 55.086 0 55.086

Bel Aire 7,914 45.725 18.163 63.888

Belle Plaine 1,581 87.044 3.918 90.962

Bentley 525 59.460 18.163 77.623

Benton 873 58.670 0 58.670

Burrton 874 72.157 10.067 82.224

Caldwell 1,009 72.123 0 72.123

Cassoday 126 17.247 0 17.247

Cheney 2,170 59.426 0 59.426

Clearwater 2,524 59.681 0 59.681

Colwich 1,406 58.315 0 58.315

Conway Springs 1,212 68.154 0 68.154

Cunningham 452 64.797 0 64.797

Derby 23,673 48.063 0 48.063

Douglass 1,681 59.30 0 59.3

Eastborough 754 61.934 0 61.934

Elbing 226 22.632 0 22.632

El Dorado 12,993 53.013 5.000 58.013

Garden Plain 898 52.979 18.163 71.142

Geuda Springs 178 30.936 6.702 37.638

Goddard 4,746 33.230 18.371 51.601

Halstead 2,054 72.727 0 72.727

Haysville 11,278 48.424 18.163 66.587

Hesston 3,782 36.062 0 36.062

Hunnewell 64 20.620 0 20.62

Kechi 2,007 36.768 18.163 54.931

First, Second, and Third Class Cities Wichita Metropolitan Statistical Area:

Butler, Harvey, Kingman, Sedgwick, and Sumner Counties

2018 Mill Levies for the 2019 Budget

CITY POPULATION CITY LEVY FIRE LEVY COMBINED

LEVY

Kingman 2,929 69.553 0 69.553

Latham 138 61.034 0 61.034

Leon 732 43.456 0 43.456

Maize 4,557 42.925 18.163 61.088

Milan 78 46.378 0 46.378

Mount Hope 805 54.543 0 54.543

Mulvane 6,359 46.603 0 46.603

Nashville 59 41.678 0 41.678

Newton 18,869 62.509 0 62.509

North Newton 1,773 48.351 0 48.351

Norwich 453 103.437 0 103.437

Oxford 1,012 49.078 2.088 51.166

Park City 7,729 44.560 18.163 62.723

Penalosa 18 20.997 0 20.997

Potwin 438 87.892 0 87.892

Rose Hill 3,980 45.694 0 45.694

Sedgwick 1,701 62.783 0 62.783

South Haven 351 63.790 0 63.79

Spivey 80 24.204 0 24.204

Towanda 1,470 54.416 3.849 58.265

Valley Center 7,300 44.560 0 44.56

Viola 129 28.060 18.163 46.223

Walton 235 53.953 7.000 60.953

Wellington 7,822 56.453 0 56.453

Whitewater 731 59.740 0 59.74

Zenda 80 38.113 0 38.113

WICHITA 390,591 32.692 0 32.692

AVERAGE COMBINED CITY MILL LEVY 55.484

Source: 2019 Kansas League of Municipalities Kansas Tax Rate & Fiscal Data Book

312


Mill Levy Facts

Source: 2018 League of Kansas Municipalities Kansas Tax Rate & Fiscal Data Book

Combined City Mill Levies, Including Fire District Levies

Wichita Metropolitan Statistical Area

2018 Mill Levies for the 2019 Budget

0 10 20 30 40 50 60 70 80 90 100 110

Norwich

Belle Plaine

Potwin

Burrton

Bentley

Halstead

Caldwell

Garden Plain

Kingman

Conway Springs

Haysville

Andale

Cunningham

Bel Aire

South Haven

Sedgwick

Park City

Newton

Eastborough

Maize

Latham

Walton

Whitewater

Clearwater

Cheney

Douglass

Benton

Colwich

Towanda

El Dorado

Wellington

Argonia

Augusta

Kechi

Mount Hope

Goddard

Oxford

North Newton

Derby

Mulvane

Milan

Viola

Rose Hill

Valley Center

Leon

Nashville

Andover

Zenda

Geuda Springs

Hesston

WICHITA

Spivey

Elbing

Penalosa

Hunnewell

Cassoday

City Mill Levy Fire District Mill Levy

313


Budget Facts

2020 Funding Sources for General Fund Budgets by Function

FUNDING SOURCE PUBLIC SAFETY PUBLIC WORKS /

TRANSPORTATION

CULTURE AND

RECREATION

HEALTH AND

HUMAN SERVICES

ADMINISTRATION

AND GENERAL TOTAL

Current property taxes: Dollars (1000's) $50,060,903 $18,781,102 $9,064,462 $493,921 $7,405,956 $85,806,344

Percent of budget 33% 44% 34% 37% 25% 34%

Other general funding:

Dollars (1000's) 98,858,819 31,811,941 15,353,628 836,616 12,079,669 158,940,673


Department-generated:

Dollars (1000's) 4,883,475 (7,609,173) 2,625,930 19,900 6,091,938 6,012,070

Percent of budget 3% -18% 10% 1% 21% 2%

Administrative charges:

Dollars (1000's) 0 0 0 0 3,858,805 3,858,805


TOTAL FUNDING $153,803,197 $42,983,870 $27,044,020 $1,350,437 $29,436,368 $254,617,893

Total City Tax Support by Function

Public Safety50.2%

Culture & Recreation

8.0%

Health & Human Services

0.4%

Public Works16.9%

General & Administrative

6.7%

Debt Service22.9%

314


Budget Facts

2020 ADOPTED BUDGET TAX SUPPORT TAX SUPPORT TAX SUPPORT

BY OWNER BY OWNER BY OWNER

PROPERTY TOTAL OF HOME OF HOME OF HOME

TAX PROPERTY TAX VALUED AT VALUED AT VALUED AT

BY DEPARTMENT SUBSIDY LEVIED ($)* $100,000 $150,000 $200,000

Police 30,494,730 32,614,700 $103.40 $155.09 $206.79

Fire 16,587,970 17,741,150 $56.24 $84.36 $112.49

Public Works & Flood Control 17,379,720 18,587,936 $58.93 $88.39 $117.86

Park 5,698,480 6,094,627 $19.32 $28.98 $38.64

Library 3,365,990 3,599,984 $11.41 $17.12 $22.83

Non-Departmental 2,252,805 2,409,416 $7.64 $11.46 $15.28

Municipal Court 2,287,990 2,447,046 $7.76 $11.64 $15.52

City Manager 2,599,860 2,780,598 $8.82 $13.22 $17.63

Finance 1,525,410 1,631,449 $5.17 $7.76 $10.34

Transit 1,401,380 1,498,804 $4.75 $7.13 $9.50

Law 690,200 738,179 $2.34 $3.51 $4.68

Human Resources 463,440 495,657 $1.57 $2.36 $3.14

City Council 398,580 426,286 $1.35 $2.03 $2.70

Metro. Building and Construction 415,020 443,875 $1.41 $2.11 $2.81

Planning 244,770 261,784 $0.83 $1.24 $1.66

General Fund $85,806,345 $91,771,489 $290.94 $436.40 $581.87

Debt Service Fund $25,536,883 $27,312,173 $86.59 $129.88 $173.17

TOTAL CITY TAX BILL $111,343,228 $119,083,662 $377.52 $566.28 $755.04

BY FUNCTION

Public Safety 50,060,903 53,541,073 $169.74 $254.60 $339.47

Public Works/Transportation 18,781,102 20,086,740 $63.68 $95.52 $127.36

Culture and Recreation 9,064,462 9,694,612 $30.73 $46.10 $61.47

Health and Human Services 493,921 528,258 $1.67 $2.51 $3.35

Administration and General 7,405,956 7,920,809 $25.11 $37.67 $50.22

General Fund $85,806,343 $91,771,491 $290.94 $436.40 $581.87

Debt Service Fund $25,536,884 $27,312,173 $86.59 $129.88 $173.17

TOTAL CITY TAX BILL $111,343,227 $119,083,664 $377.52 $566.28 $755.04

* The total levy includes a delinquency allowance of 6.5 percent. The City levy, expressed in mills, is estimated at 32.692 (General

and Debt Service Fund). It is based on an assessed valuation of $3,627,515,865. Totals may not sum due to rounding.

315


Celebrating the Arkansas and Little Arkansas Rivers

316

DEPARTMENT

SERVICE TITLE GENERAL OTHER GRANT GENERAL OTHER GRANT GENERAL OTHER GRANT

FUND FUND FUND FUND FUND FUND FUND FUND FUND

2020 ADOPTED

POSITION SUMMARY

COMPARISON OF AUTHORIZED POSITIONS, FULL TIME POSITIONS AND FULL TIME EQUIVALENTS (FTE)

2018 ACTUAL 2019 REVISED


Position Summary

Airport

Airport Business Development 0 20 0 0 20 0 0 20 0

Airport Capital Investment 0 68 0 0 68 0 0 68 0

Airport Safety and Security 0 53 0 0 53 0 0 53 0

0 141 0 0 141 0 0 141 0

Total Full Time Positions 0 132 0 0 132 0 0 132 0

Total Full Time Equivalents 0.00 136.50 0.00 0.00 136.50 0.00 0.00 136.50 0.00

City Council

City Council Office 10 0 0 10 0 0 10 0 0

10 0 0 10 0 0 10 0 0



City Manager

City Manager's Office Administration 12 0 0 12 0 0 12 0 0

Strategic Communications 5 0 0 5 0 0 5 0 0

Community Engagement 3 0 6 3 0 6 3 0 6

Project Management 3 0 0 3 0 0 3 0 0

City Call Center 19 0 0 19 0 0 19 0 0

Convention Center 29 0 0 29 0 0 29 0 0

Arts & Cultural Administration 4 0 0 4 0 0 4 0 0

Arts & Cultural Institutions 30 0 0 26 0 0 26 0 0

Office of Economic Development 0 4 0 0 4 0 0 4 0

Total Authorized Positions 105 4 6 101 4 6 101 4 6



Finance

Finance Administration 11 0 0 9 0 0 9 0 0

Controller's Office 17 0 0 19 0 0 19 0 0

Procurement 12 0 0 12 0 0 12 0 0

Treasury 16 0 0 16 0 0 16 0 0

Debt Management 6 0 0 6 0 0 6 0 0

Workers' Compensation 0 2 0 0 2 0 0 2 0

Risk Management 0 1 0 0 1 0 0 1 0

Safety Office 0 1 0 0 1 0 0 1 0

Pension Management 0 6 0 0 6 0 0 6 0

62 10 0 62 10 0 62 10 0



Fire

Fire Operations 408 0 6 404 0 12 404 0 12

Fire Support Services 26 0 0 56 0 0 56 0 0

Fire Prevention 13 0 0 13 0 0 13 0 0

447 0 6 473 0 12 473 0 12



Total Authorized Positions




317

DEPARTMENT



2020 ADOPTED

POSITION SUMMARY




Position Summary

Housing & Community Services

Public Housing 0 0 20 0 0 20 0 0 0

Rental Assistance Demonstration Program 0 0 0 0 0 0 0 0 20

Housing Choice Voucher Program 0 0 20 0 0 21 0 0 21

Community Investments Division 0 0 12 0 0 10 0 0 10

Wichita/Sedgwick County

Community Action Partnership 0 0 5 0 0 5 0 0 5

Administration 2 0 0 2 0 0 2 0 0

2 0 57 2 0 56 2 0 56



Human Resources

Human Resources 15 0 0 18 0 0 18 0 0

15 0 0 18 0 0 18 0 0



IT/IS

Information Technology 0 58 0 0 60 0 0 60 0

0 58 0 0 60 0 0 60 0



Law

Prosecution & Diversion Services 11 0 2 11 0 2 11 0 2

Civil / Litigation Services 13 0 0 13 0 0 13 0 0

24 0 2 24 0 2 24 0 2



Library

Library Operations 148 0 0 143 0 0 143 0 0

148 0 0 143 0 0 143 0 0



Metropolitan Area Building & Construction

Building Safety & Construction Enf. 0 19 0 0 19 0 0 16 0

Neighborhood Inspections 9 14 1 10 14 0 10 14 0

9 33 1 10 33 0 10 30 0



Metropolitan Planning

Metropolitan Planning 0 13 0 0 13 0 0 13 0

Zoning Enforcement 0 4 0 0 4 0 0 4 0

0 17 0 0 17 0 0 17 0



Housing and Community Services








318

DEPARTMENT



2020 ADOPTED

POSITION SUMMARY




Position Summary

Municipal Court

Case Management and Adjudication 86 0 0 86 0 0 86 0 0

Probation Monitoring and Supervision 29 0 0 29 0 0 29 0 0

115 0 0 115 0 0 115 0 0



Park & Recreation

Park and Recreation Administration 7 0 0 7 0 0 7 0 0

Botanica 4 0 0 4 0 0 4 0 0

Park Maintenance and Forestry 102 0 0 102 0 0 102 0 0

Recreational Programming 20 0 0 20 0 0 20 0 0

Golf 0 33 0 0 21 0 0 21 0

133 33 0 133 21 0 133 21 0



Police

Police Administration 9 0 0 12 0 0 12 0 0

Police Professional Standards 8 0 0 6 0 0 6 0 0

School Services 7 0 0 7 0 0 7 0 0

Beat Patrol 454 0 7 460 0 7 467 0 0

Traffic 20 0 0 28 0 0 28 0 0

Persons Crime Investigations 83 0 3 87 0 3 87 0 3

Property Crime Investigations 32 0 0 33 0 0 33 0 0

Special Investigations 40 0 0 40 0 0 40 0 0

Technical Services 25 0 0 25 0 0 25 0 0

Police Administrative Services 11 0 0 11 0 0 11 0 0

Animal Control Services 29 0 0 29 0 0 29 0 0

Police Training 17 0 0 22 0 0 22 0 0

Police Records 76 0 0 81 0 0 81 0 0

Warrant Office 3 0 0 3 0 0 3 0 0

Security Services 19 0 0 18 0 0 18 0 0

833 0 10 862 0 10 869 0 3






319

DEPARTMENT



2020 ADOPTED

POSITION SUMMARY




Position Summary

Public Works & Utilities

Facility Maintenance 99 0 0 83 0 0 83 0 0

Engineering 87 0 0 75 0 0 75 0 0

Signs & Signals 25 0 0 20 0 0 20 0 0

Pavement Maintenance 96 0 0 75 0 0 75 0 0

Pavement Cleaning 24 0 0 22 0 0 22 0 0

PW&U Strategic Services 9 0 0 8 0 0 8 0 0

Environmental Health 17 0 11 14 0 11 14 0 11

Construction & Demolition Landfill 0 9 0 0 9 0 0 9 0

Landfill Post Closure Maintenance 0 3 0 0 3 0 0 3 0

Wichita / Valley Center Floodway 0 18 0 0 18 0 0 18 0

Sewer Maintenance 0 86 0 0 86 0 0 86 0

Sewage Treatment 0 68 0 0 61 0 0 61 0

Water Systems Planning 0 13 0 0 14 0 0 14 0

Water Production 0 57 0 0 53 0 0 53 0

Water Distribution 0 102 0 0 102 0 0 102 0

Utility Operations 0 17 0 0 17 0 0 17 0

Utilities Optimization 0 7 0 0 8 0 0 8 0

Stormwater Utility 0 39 0 0 37 0 0 37 0

Fleet Maintenance 0 57 0 0 48 0 0 48 0

357 476 11 297 456 11 297 456 11



Transportation

Transportation Administration 0 11 0 0 12 0 0 13 0

Transit Operations 0 83 0 0 83 0 0 83 0

Paratransit Services 0 33 0 0 32 0 0 32 0

Transit Maintenance 0 23 0 0 22 0 0 22 0

Parking & Mobility 0 4 0 0 3 0 0 3 0

0 154 0 0 152 0 0 153 0



ALL DEPARTMENTS GENERAL OTHER GRANT GENERAL OTHER GRANT GENERAL OTHER GRANT


2,260 926 93 2,250 894 97 2,257 892 90

2,134 902 89 2,103 871 94 2,110 869 87

1,845.50 440.60 91.25 1,875.75 427.60 96.25 1,882.75 425.60 89.25

ALL FUNDS ALL FUNDS ALL FUNDS

3,279 3,241 3,239

3,125 3,068 3,066

2,377.35 2,399.60 2,397.60

2018 ACTUAL 2019 REVISED 2020 ADOPTED



Total Full Time Positions

Total Full Time Equivalents


Total

Total

Total Full Time Equivalents

320

DEPARTMENT GENERAL OTHER GRANT GENERAL OTHER GRANT GENERAL OTHER GRANT


POSITION SUMMARY

COMPARISON OF AUTHORIZED FULL TIME POSITIONS BY DEPARTMENT

2019 ADOPTED 2019 REVISED 2020 ADOPTED


Position Changes Summary

Airport 0 130 0 0 132 0 0 132 0

City Council 10 0 0 10 0 0 10 0 0

City Manager 102 8 6 97 4 6 97 4 6

Finance 62 10 0 62 10 0 62 10 0

Fire 447 0 6 443 0 12 443 0 12

Housing & Community Services 2 0 75 2 0 55 2 0 55

Human Resources 13 0 0 13 0 0 13 0 0

IT/IS 0 53 0 0 56 0 0 56 0

Law 25 0 1 24 0 2 24 0 2

Library 84 0 0 82 0 0 82 0 0

Metropolitan Area Bldg. & Construction 9 33 1 10 33 0 10 30 0


Municipal Court 80 0 0 80 0 0 80 0 0

Park & Recreation 136 33 0 133 21 0 133 21 0

Police 828 0 10 857 0 10 864 0 3

Public Works & Utilities 342 467 9 290 455 9 290 455 9

TransitTransportation 0 144 0 0 143 0 0 144 0



2140 895 108 2103 871 94 2110 869 87

3143 3068 3066

2019 REVISED 2020 ADOPTED2019 ADOPTED


ALL FUNDS ALL FUNDS ALL FUNDS


321



POSITION SUMMARY





Airport 0 132 0 0 132 0 0 132 0

No staffing level changes

City Council 10 0 0 10 0 0 10 0 0


Positions Transferred to Wichita Art Museum

Museum Specialist I (1)

Custodial Guard (1)

CityArts Positions Vacated and Eliminated

Administrative Aide I (2)

City Manager 97 4 6 97 4 6 97 4 6

Finance 62 10 0 62 10 0 62 10 0


2017 SAFER Grant Positions Added

Fire Fighter 12

Fire 443 0 12 443 0 12 443 0 12

Position Elimination

Account Clerk II (1)

Housing & Community Services 2 0 55 2 0 55 2 0 55

Human Resources 13 0 0 13 0 0 13 0 0


IT/IS 0 56 0 0 56 0 0 56 0


Law 24 0 2 24 0 2 24 0 2


Library 82 0 0 82 0 0 82 0 0


322



POSITION SUMMARY





Transfer of Vacant Positions to Sedgwick County

Plumbing & Mechanical Inspector III (1)

Senior Building Permit Examiner (1)

Customer Service Clerk II (1)

Code Enforcement Liaison Program Coordination

Combination Neighborhood Inspector 1 (1)

Metropolitan Area Bldg. & Construction 10 33 0 10 30 0 10 30 0



Municipal Court 80 0 0 80 0 0 80 0 0


Park & Recreation 133 21 0 133 21 0 133 21 0


Police Staffing Changes

Crime Analyst Supervisor 1

Crime Analysts 4

Police Sergeant 1

Police Detective 6

Police Officer 13

Community Service Officer 6

Service Officer I (1)

Maintenance Worker 1

Clerk II (1)

Grant Positions Transferred to General Fund

Police Officer 7 (7)

Police 857 0 10 864 0 3 865 0 3

323



POSITION SUMMARY





Program Management Position Added

Division Manager - Engineering and Planning 1

Held Positions Eliminated

Rehabilitation Specialist II (1)

General Supervisor II (2)

Custodial Supervisor (1)

Maintenance Mechanic (3)

Custodial Worker II (3)

Maintenance Worker (2)

Custodial Worker I (3)

Senior Engineer (1)

Engineer (1)

Street Inspector Supervisor (1)

Engineering Aide III (6)

Administrative Aide I (2)

Engineering Aide II (2)

Signal Technician (1)

Signal Electrician (1)

Traffic Signal Mechanic (1)

Equipment Operator II (5)

Equipment Operator I (15)

Laborer (5)

Public Health Sanitarian I (1)

Environmental Scientist (1)

Electrician II (1)

Electrician I (2)

Laboratory Technician (1)

Mechanic III (1)

Body Shop Mechanic I (1)

Body Shop Mechanic II (3)

Vacant Positions Eliminated

Mechanic Supervisor (1)

Mechanic III (1)

Mechanic II (1)

Mechanic I (1)Elimination of Grocery Store Licensing/Food

Handlers Education Program

Customer Service Clerk II (1)

Public Health Sanitarian I (1)

Public Works & Utilities 290 455 9 290 455 9 290 455 9

324



POSITION SUMMARY





Position Eliminations

Bus Mechanic B (1)

Customer Service Clerk I (1)

Position Added to Transportation Department

Assistant Department Director 1

TransitTransportation 0 143 0 0 144 0 0 144 0



2103 871 94 2110 869 87 2111 869 87

Net Change (37) (24) (14) 7 (2) (7) 1 0 0

3068 3066 3067

Net Change (75) (2) 1


2019 REVISED


ALL FUNDS

2021 APPROVED

ALL FUNDS ALL FUNDS

2020 ADOPTED

325


Grant Summary

GRANT SUMMARY FUND: 290

Department/Service Description2018

ACTUAL

2019

ADOPTED

2019

REVISED

2020

ADOPTED

2021

APPROVED

City Manager

Office of Community Services (CDBG) 213,903 385,000 385,000 385,000 385,000

Sub-Total 213,903 385,000 385,000 385,000 385,000

Fire

Operations (FEMA) 427,122 0 839,150 860,129 881,632

Sub-Total 427,122 0 839,150 860,129 881,632

Housing and Community Services

Public Housing (HUD) 5,002,701 4,610,436 5,924,980 0 0

Rental Assistance Demonstration 0 0 0 1,165,550 1,180,049

Housing Choice Voucher Program (HUD) 17,816,758 15,113,827 15,416,023 15,416,023 15,416,023

Community Investments Division (CDBG, ESG, and HOME) 3,853,193 4,535,291 5,068,624 5,068,624 5,068,624

Wichita Sedgwick Co. Comm. Action Partnership (CSBG) 936,413 936,414 940,948 940,948 940,948

Sub-Total 27,609,065 25,195,968 27,350,575 22,591,145 22,605,644

Law

Prosecution and Diversion Services (VOCA) 117,106 135,633 137,139 146,790 152,057

Sub-Total 117,106 135,633 137,139 146,790 152,057

Library

Operations (SCKLS and State Aid) 357,845 275,000 309,759 275,000 275,000

Sub-Total 357,845 275,000 309,759 275,000 275,000

Metropolitan Area Building & Construction

Neighborhood Inspections (CDBG) 112,935 73,805 119,784 100,000 100,000

Sub-Total 112,935 73,805 119,784 100,000 100,000

Police

Beat Patrol - Grant 951,483 403,255 530,475 0 0

Persons Crimes (ICAC and VOCA) 333,182 355,737 339,590 349,859 358,836

Sub-Total 1,284,665 758,992 870,065 349,859 358,836

Public Works & Utilities

Environmental Health (EPA, KDHE) 684,438 875,830 875,830 875,830 875,830

Sub-Total 684,438 875,830 875,830 875,830 875,830

Transportation

Transportation Administration (FTA) 917,685 646,549 992,747 1,007,961 1,058,506

Transit Operations (FTA, KDOT) 5,390,471 4,841,302 4,712,281 4,712,281 4,712,281

Paratransit Services (FTA) 1,062,624 1,369,912 793,871 796,683 799,056

Transit Maintenance (FTA) 2,360,640 2,775,967 2,641,037 2,641,037 2,641,037

Sub-Total 9,731,420 9,633,730 9,139,936 9,157,962 9,210,880

TOTAL 40,538,499 37,333,958 40,027,238 34,741,715 34,844,879

Grants are shown for informational purposes only. They operate primarily on differing fiscal years and are approved through a separate

process by the City Council.

CDBG = Community Development Block Grant HUD = U.S. Department of Housing and Urban Development

CSBG = Community Services Block Grant ICAC = Internet Crimes Against Children Task Force Program

EPA = Environmental Protection Agency KDHE = Kansas Department of Health & Environment

ESG = Emergency Solutions Grant KDOT = Kansas Department of Transportation

FEMA = Federal Emergency Management Agency SCKLS = South Central Kansas Library System Grant-in-Aid

FTA = Federal Transit Administration VOCA = Victims of Crime Act

HOME = Home Investment Partnerships Program

326


Wichita State University - Mill Levy

WICHITA STATE UNIVERSITY

WICHITA/SEDGWICK COUNTY 1.5 MILL LEVY BUDGET

AS PROPOSED BY WSU PRESIDENT AND BOARD OF TRUSTEES

2020 2020 2020

ADOPTED ADOPTED ADOPTED

CITY COUNTY TOTAL

Budgeted Revenues:

Beginning Balance 0 0 0

Supplemental Mill Levy Taxes 225,000 75,000 300,000

Mill Levy Taxes 6,128,419 2,042,806 8,171,225

Total Budgeted Revenues 6,353,419 2,117,806 8,471,225

Budgeted Expenditures:

Capital Improvement

WSU Innovation Campus 1,975,770 658,590 2,634,360

Building Insurance 15,297 5,099 20,396

Total Capital Improvement 1,991,067 663,689 2,654,756

Student Support

Undergraduate Support 2,847,250 949,083 3,796,333

Graduate Support 312,852 104,284 417,136

WSU Tech Support 600,000 200,000 800,000

Total Student Support 3,760,102 1,253,367 5,013,469

Economic and Community Development

Interns-City/County 102,000 34,000 136,000

Business and Economic Research 112,500 37,500 150,000

City Government Services 60,000 20,000 80,000

County Government Services 60,000 20,000 80,000

Total Economic and Community 334,500 111,500 446,000

Development

University Support Services

Organization & Development 42,750 14,250 57,000

Total University Support Services 42,750 14,250 57,000

Contingency

Contingency 225,000 75,000 300,000

Total Contingency 225,000 75,000 300,000

Total Budgeted Expenditures 6,353,419 2,117,806 8,471,225

Unencumbered Balance: 0 0 0

327


Glossary

—A—

ACI. Airports Council International. Trade association that represents airports interested and develops standards, policies, and recommended practices for airports. APWA. American Public Works Association. A professional association of public agencies, private sector companies, and individuals in public works. AWWA. American Water Works Association. A nonprofit scientific and educational society focused on improving the quality and supply of drinking water. Accrual. Normally there are 1-2 days in which a biweekly pay period ends that do not coincide with the end of the year. Accrual is the sala-ries and benefits for those days. Activity. A specific type of work that is the building block for a program and can be tied to particular goals and outcomes. Ad Valorem Tax. A tax levied on the assessed value of both real and personal property in proportion to the value of the property (commonly referred to as “property tax”). Administrative Charge. Payments to the General Fund for indirect costs incurred against General Fund budgets. Adopted Budget. A financial plan presented, reviewed and approved by the governing body for the upcoming or current fiscal year. Alcoholic Liquor Tax. A tax on gross receipts from retail liquor sales. Allocation. Assigning one or more items of cost or revenue to one or more segments of an organization according to benefits received, re-sponsibilities or other logical measures of use. Annual Budget. A financial plan that consists of policy and funding priorities, as well as a presentation of the economic outlook for a given fiscal year.

Appraised Value. Market dollar value given to real estate, utilities, and personal property; established through notification, hearing and ap-peals and certification process. Appropriation. An authority and allocation created by City Council that permits the officials to incur obligations against, and to make expendi-tures of, governmental resources (revenues). Assessed Value. Appraised value of property adjusted downward by a classification factor, to determine the basis for distributing the tax burden to property owners. Asset. Government resources that have monetary value. Attrition. A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs. Authorized Positions. Employee positions, which are authorized in the adopted budget, to be filled during the year. Audit. A review of the City’s accounts by an independent accounting firm to substantiate year-end fund balances, reserves, and cash on hand.

—B—

Balanced Budget. Management of the financial plan with the objective of ensuring that expenditures do not exceed revenues. Base Budget. Cost of continuing the existing levels of service in the current budget year.

328


Glossary

Benchmark. Comparing local performance statistics with selected benchmarks is a valuable step in evaluating municipal operations. Bench-marking entails the analysis of performance gaps between one’s own organization and best–in-class performers, the identification of differ-ences that account for the gap, and the adaptation of key processes for implementation in an effort to close the gap. The City uses bench-marks to provide information about the efficient delivery of quality services.

Bond. A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. The City sells bonds as a means of borrowing revenue for costly projects and repays the debt to the lender over an extended period of time, similar to the manner in which a homeowner repays a mortgage. A bond differs from a note in two ways. A bond is issued for a longer period of time than a note and requires greater legal formality. Bonds are primarily used to finance capital projects. Budget. Financial plan consisting of estimated revenues and expenditures (purposes) for a specified time. The operating budget provides for direct services and support functions of the City (e.g.; Police, Fire, Public Works, etc.). The capital budget (Capital Improvement Program) provides for improvements to the City's infrastructure and facilities, and utilizes long-term financing instruments. (See also Adopted Budget, Annual Budget, Balanced Budget, Base Budget, Capital Budget, City Budget, Municipal Budget, Operating Budget, Revised Budget.) Budget Adjustment. During the year, budget adjustments in amounts less than $25,000 are made within funds administratively, based on City policy. Budget adjustments greater than $25,000, or adjustments that change the intent of program expenditures are brought to the City Council for action. Budget Amendment. Legal means by which an adopted expenditure authorization or limit is increased and could be authorized with a publi-cation, a hearing or a re-certification of the budget. Budget Calendar. The schedule of key dates which a government follows in the preparation and adoption of the budget. Budget Message. A general policy discussion of the budget as presented in writing by the budget-making authority to the City Council. The message outlines the budget plan and main points of interest. The City's budget message is presented as the City Manager's letter in the proposed and adopted budget documents. Budgetary Basis. This refers to the basis of accounting used to estimate financing sources and uses in the budget. This generally takes one of three forms: GAAP, cash, or modified accrual.

—C—

Capital Budget. A financial plan for the first fiscal year of the ten-year Capital Improvement Program, which is also the fiscal year covered in the Adopted Budget. (See also Capital Improvement Program.) Capital Expenditures. A capital expenditure is any significant physical acquisition, construction, replacement, or improvement to a City ser-vice delivery system. Capital projects useful life of at least 10 years, and are funded from the Capital Improvement Program (capital budget). Capital Improvement Program (CIP). A ten-year expenditure plan financing new infrastructure and facilities, or improvements to the existing infrastructure and facilities. Set forth in the CIP is the name of each project, the expected beginning and ending date, the amount to be ex-pended in each year and the proposed method of financing the projects. Capital Outlay. An item of non-expendable nature with a value greater than $5,000 and with an anticipated life of more than one year but less than 10 years under normal use. Carry‑Over. Appropriated funds that remain unspent at the end of a fiscal year and are allowed to be retained in the appropriated budget and expended in subsequent fiscal years for the purpose designated. Cash Basis. A basis of accounting in which transactions are recognized only when cash is increased or decreased. Charges for Services and Sales. Revenue derived from all charges required for current services and sales such as the recording of legal instruments, the sale of certificates, examination fees, the sale of department division manuals, street cut repairs, safety charges and sales, and other health charges and sales.

329


Glossary

City Budget. A financial plan for the allocation of government resources and services within a municipality. (See also Municipal Budget.)

City Council. The legislative (governing) body of the City.

City Manager. An official appointed and employed by an elected council to direct the administration of a city government on a day-to-day basis.

City of the First Class. (See First Class City.)

Collective Bargaining Agreement. A legal contract between the employer and a verified representative of a recognized bargaining unit for specific terms and conditions of employment (e.g., hours, working conditions, salary, fringe benefits, and matters affecting health and safety of employees).

Commodity. An expendable item used by operating activities. Examples include office supplies, repair and replacement parts for equipment, toilet supplies, and gasoline and oil.

Community Improvement District (CID). A special tax district for economic development purposes. CIDs derive revenues from special assessments on real estate, additional sales taxes (not to exceed 2%), and the full faith and credit of the governmental entity forming the CID.

Consumer Price Index (CPI). A statistical description of price levels provided by the United States Department of Labor. The index is used as a measure of the increase in the cost of living (i.e., economic inflation).

Contingency. A budgetary reserve amount established for emergencies or unforeseen expenditures not otherwise known at the time the budget is adopted.

Contractual Services. A cost related to a legal agreement. Examples include insurance premiums, utility costs, printing services and tempo-rary employees (hired through a private firm).

Council—Manager Government. A system of local government that combines political leadership of elected officials in the form of a govern-ing body with day-to-day management by a City Manager.

Council Member. Elected official who represents the interests of the citizens of a specified district within the City. A Council Member serves a four-year term, and cannot serve more than two consecutive terms.

—D—

DCF. Kansas Department for Children and Families. An agency that oversees social services to protect children and promote adult self-sufficiency. Was formerly called Kansas Department of Social and Rehabilitation Services (SRS).

Debt Service. Principal and interest requirements on outstanding debt according to a predetermined payment schedule. (For additional infor-mation, see the Debt Service and Capital Improvements section.)

Deficit. An excess of current-year expenditures over current year resources.

Delinquent Tangible Property Tax. Ad valorem property taxes collected from previous tax years.

Department. The basic unit of service responsibility, encompassing a broad mission of related activities.

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

Disbursement. The expenditure of monies from an account.

Distinguished Budget Presentation Awards Program. A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents.

Division. A sub‑unit of a department that encompasses a substantial portion of the duties assigned to a department. May consist of several programs, which may consist of clearly defined activities.

330


Glossary

—E—

EPA. United States Environmental Protection Agency. The EPA is the primary environmental regulatory arm of the federal government. It regulates pollution that impacts air and water quality in order to maintain public health. Economic Development. Efforts that seek to foster economic growth by creating or retaining jobs. Efficiency. Effective operation as measured by a comparison of production with cost (as in energy, time, and money), or the ratio of the use-ful energy delivered by a dynamic system to the energy supplied to it. Employee Benefits. Contributions made by a government to meet commitments or obligations for employees beyond base pay. The govern-ment’s share of costs for Social Security and the various pension, medical and life insurance plans are included. Encumbrance. Obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for which a part of the appropriation is reserved. Encumbrances are eliminated when paid or when an actual liability is established. (See also Prior Year Encum-brance.) Enterprise Fund. Used for government functions that are self-supporting. Enterprise funds belong to the group of funds called "proprietary" and account for operations that provide services to the community at large. Entitlements. Payments to which local governmental units are entitled, pursuant to an allocation formula determined by the agency providing the monies, usually the State or Federal government. Expenditure. Actual outlay of funds. Expenditures are budgeted by function: personal services (salaries and benefits), contractual services, commodities (materials and supplies), capital outlay, and other (including transfers out, debt service, contingencies and inventory clearing accounts). Expense. Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest or other charges.

—F—

FAA. Federal Aviation Administration. The Federal agency that ensures civil aviation safety. FAA operates the air traffic control system and regulates commercial and general aviation air travel. FEMA. Federal Emergency Management Agency. Division of Homeland Security which provides funding, support and coordination of disas-ter relief and prevention. FHWA. Federal Highway Administration. Although State, local, and tribal governments own most of the nation’s highways, FHWA provides financial and technical support to them for constructing, improving, and preserving America’s highway system. FTA. Federal Transit Administration. Division of the USDOT that provides funding and oversight of public transportation systems. FTE. Full-Time Equivalent. A measure of the total quantity of all employees. The FTE converts all employee work activity into a number equivalent to work activity hours performed by full-time employees. This serves as a standard measure among departments. A standard 40-hour per week full-time employee is equivalent to 1 FTE. (e.g., If a seasonal employee is calculated at 25%, the FTE is calculated at 0.25). Federal and State Grants and Contributions. Revenue received from the federal and State governments under an administrative agree-ment to provide financial assistance for programs such as low-cost housing, youth programs, health-related programs, or other federal and State-supported projects. Financing. Furnishing the necessary funds to operate or conduct a program or business. Funds can be raised internally, borrowed, or re-ceived from a grant. Fines and Penalties. Revenue derived primarily from Municipal Court fines, forfeits, and penalties. First Class City. A city which gains its powers from State Statutes.

331


Glossary

Fiscal Policy. A government’s policies with respect to revenues, spending and debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. Fiscal Year. The 12-month budget period. The fiscal year for the City of Wichita is the January through December calendar year. Fixed Assets. Assets of long-term character which are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Capital assets are also called fixed assets. Fixed Costs. Those costs that vary little relative to service levels provided. Focus Areas. City Council strategic priorities that guide decision-decision making and to which all City of Wichita activities are aligned. Franchise Fee. An annual paid by utilities for the privilege of doing business in Wichita that is set by contract. Fund. Accounting entity with accounts for recording revenues and expenditures to carry on specific purposes. Fund Balance. The total dollars remaining after current expenditures for operations and debt service for capital improvements are subtracted from the sum of the beginning fund balance and current resources. The City Council policy goal is to maintain a total appropriated and unap-propriated fund balance/reserve between five to ten percent of the General Fund expenditure budget. State law allows a maximum of 5 per-cent of certified budgets/funds to be unappropriated.

—G—

GAAP. Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. GASB. Governmental Accounting Standards Board. The independent organization that establishes and improves standards or accounting and financial reporting for US state and local governments. GFOA. Government Finance Officers Association. The professional association of state/provincial and local finance officers in the United States and Canada. Gasoline Tax. A tax on the use, sale, or delivery of all motor-vehicle fuels used, sold, or delivered in this State for any purpose whatsoever. Taxation rates are set by a formula established by the Kansas Department of Revenue. General Fund. The City's principal operating account, which is supported primarily by taxes and fees having no restriction on their use. Goal. A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. The City Coun-cil set a number of goals as a part of its four focus areas: Keep Wichita safe; grow our economy; build dependable infrastructure; and provide conditions for living well. Governing Body. Consists of one Mayor and six Council Members, each representing one of six districts within the City. Governmental Funds. An accounting entity used to account for operations that rely mostly on current assets and current liabilities. Govern-mental funds include the General Fund, special revenue funds, and the Debt Service Fund. Grants. Funding obtained from an outside source (Federal, State, local and foundation) in support of the City’s strategic goals and objectives. Use of grant funding must be consistent with the goals of the entity providing the funding.

—H—

HUD. United States Department of Housing & Urban Development. A Federal agency that is charged with increasing homeownership, sup-porting community development, and improving access to affordable housing. HUD administers the CDBG (Community Development Block Grant) program.

332


Glossary

— I—

ICMA. International City/County Management Association. ICMA is the professional and educational organization for chief appointed manag-ers, administrators, and assistants in cities, towns, counties, and regional entities. ICMA-Analytics. International City/County Management Association– Center for Performance Analytics. A consortium of cities and counties that worked through the International City/County Management Association to compile data on service outcomes. Infrastructure. The physical assets or foundation of the City, including buildings, parks, streets, and water and sewer systems. Interest Earnings. Revenue derived from the proper management of the City's assets, through investment of public funds being held until expended or distributed to other units of government. Revenue derived from the proper management of the City’s assets, through investment of public funds being held until expended or distributed to other units of government. Intergovernmental Revenue. Revenue received from Federal, State and other local government sources in the form of grants, shared reve-nues, and payments in lieu of taxes. Internal Service Fund. An accounting entity used to account for operations that provide services to City departments at cost. Like enterprise funds, internal service funds belong to the "proprietary" group of funds.

—K—

KDHE. Kansas Department of Health and Environment. Established to optimize the promotion and protection of the health of Kansans through efficient and effective public health programs and services and through preservation, protection, and remediation of natural resources of the environment. KDOT. Kansas Department of Transportation. The agency's primary activities are road and bridge maintenance; transportation planning, data collection and evaluation; project scoping, designing and letting; contract compliance inspection of material and labor; Federal program funding administration; and administrative support. Kansas Statutes Annotated (KSA). All laws enacted by the Legislature. These Statutes are published by the Kansas Revisor of Statutes after the closing of the regular session.

—L—

LKM. League of Kansas Municipalities. A voluntary, nonpartisan federation of over 500 Kansas cities. Law. A binding custom or practice of a community: a rule of conduct or action prescribed or formally recognized as binding or enforced by a controlling authority. Liability. Debts or obligations owed to one entity to another entity payable in money, goods or services. Licenses. A legal document issued by a government granting privileges to the holder to engage in a regulated activity. All licenses issued by the City of Wichita are for regulatory purposes and are based on the premise of protecting the public safety, health, and general welfare. Li-censes are issued after certain requirements and standards are fulfilled. Line-Item. The smallest expenditure detail in department budgets. The line item also is referred to as an "object," with numerical "object codes" used to identify expenditures in the accounting system. Within the accounting system, "objects" are further divided into "sub-groups." (See also Object Level.) Local Sales Tax. A one percent (1%) tax levied by Sedgwick County which was approved by the voters in July 1985 to finance highway and road construction and reduce the mill levy. The county sales tax is in addition to the six and 15th-hundreths percent (6.15%) tax levied by the State of Kansas. Longevity. Employee compensation payments made in recognition of a minimum number of years employed full time with the same entity.

333


Glossary

—M—

MYFO. The Multi-Year Fund Overview. A budgetary report of revenues, expenditures, and fund balances for each of the funds in the budget. Actual amounts are reported for the prior year, and budgeted amounts are reported for the current year and two future years. Major Fund. Funds whose revenues, expenditures, assets, or liabilities are at least 10 percent of corresponding total for all governmental and enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds. The City of Wichita has seven funds classified as Major Funds: General Fund, Debt Service Fund, Street Improvement Fund, Airport Fund, Water Utility Fund, Sewer Utility, and Storm Water Utility. Mayor. Elected official who presides over business that is brought before the City Council. MBP. Midwest Benchmarking Project. A performance measurement consortium comprised of Fort Worth, Wichita, Kansas City, MO and Des Moines. Mill. The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of assessed property valuation. Mission. The mission statement is a brief summary of why a department exists and what it is trying to achieve. It tells what the department does, who they do it for, and why. The statement is specific enough to describe the department's purpose but general enough to last into the future. Moody’s Investors Service. A leading provider of credit ratings, research, and risk analysis that provides credit ratings and research covering debt instruments and securities. Motor Vehicle Tax. A tax collected by Sedgwick County on all motor vehicles that are not subject to property or ad valorem taxes, such as passenger cars, pick-up trucks and motorcycles. Municipal Budget. A financial plan for the allocation of government resources and services within the City (See also City Budget.) Municipality. A primarily urban political unit having corporate status and usually powers of self-government.

—N—

NPDES. National Pollutant Discharge Elimination System. Authorized by the Clean Water Act, the NPDES permit program regulates point sources that discharge pollutants into waters of the United States.

—O—

Object Level. Numerical "object codes" used to identify expenditures in the accounting system. Within the accounting system, "objects" are divided into "sub-groups." (See also Line Item.) Operating Budget. A budget that applies to all outlays other than capital improvements. This refers more to the day-to-day operations of the City. Operating Expenses. The cost of personnel, materials and equipment required for a department to function. Operating Revenue. Funds that the government receives as income to pay for ongoing operation. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services.

—P—

Payment in Lieu of Taxes (PILOT). A payment made to compensate a local government for some or all of the property tax revenue that is not collected because of the nature of the ownership or use of a particular piece of real property.

334


Glossary

Performance Indicators. Specific, observable, and measurable characteristics or changes that show the progress a program or service is making toward achieving a specified goal. Performance Management. Performance management is a way of collecting and using information to maximize service quality and resource utilization. Performance Measures. A means, usually quantitative, of assessing the efficiency and effectiveness of department work programs. These measures are listed within the various department pages in this volume. Principal. The base amount of a debt, which is the basis for interest computations. Prior-Year Encumbrance. An obligation from a previous fiscal year in the form of purchase orders or contracts which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or other-wise terminated. Program. A group of related activities performed by one or more organizational units for the purpose of accomplishing a function for which the government is responsible. Property Tax Lid. Law limiting amount of property tax levied for a specific government function. Also known as aggregate tax levy limitation. Proposed Budget. A schedule of revenues and expenditures submitted by various municipal departments or divisions to be reviewed and considered for the upcoming fiscal year. Proprietary Funds. Accounting entities to account for operations similar to a private enterprise with a balance sheet that incorporates long-term debt obligations, assets and liabilities, and depreciation. Enterprise funds and internal service funds are proprietary funds.

—R—

Rental Income. Revenue derived from the rental of City facilities including parking garages, Century II, park facilities, and the like. Reserve. A portion of fund equity legally restricted for a specific purpose or not available for appropriation and subsequent spending. It is normally set aside in funds for emergencies or unforeseen expenditures not otherwise budgeted. Resources. Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances. Retained Earnings. Reserved and unreserved assets (recorded in proprietary fund operations), held for future operating needs and equip-ment replacement. Return on Investments. Ratio measure of a service unit through its basic operations which indicates its general effectiveness or efficiency. Revenue. Taxes, user fees, and other sources of income received into the City treasury for public use. Revised Budget. A schedule of revenues and expenditures during the current fiscal year that includes items not included in the Adopted Budget.

—S—

S&P. Standard & Poor’s. An American financial services company that is known to investors worldwide as a leader of financial-market intelli-gence. It strives to provide investors who want to make better informed investment decisions with market intelligence in the form of credit rat-ings, indices, investment research and risk evaluations and solutions. SSMID. Self-Supporting Municipal Improvement District. A benefit assessment district created to improve and convey special benefits to properties located within the Central Business District of Wichita.

335


Glossary

Sales Tax and Revenue (STAR) Bond District. A special tax district formed to support the development of major commercial, entertain-ment, and tourism areas through the issuance of bonds and the repayment of bonds with sales tax revenue generated by the development. Service Level. Services or products which comprise actual or expected output of a given program. The focus is on results, not measures of workload. Shrinkage. An adjustment applied to each General Fund department in anticipation of spending less than is budgeted. A major source of shrinkage is employee turnover. Shrinkage adjustments are set to encourage each department to manage their budgets within the confines of available fund resources. Special Assessment. A compulsory levy made upon a property to defray part or all of the costs of a specific improvement that primarily ben-efits that specific property. Special Revenue Fund. An accounting entity to record revenue that is legally destined for a specific purpose and the expenditure of the dedi-cated revenue. Stakeholders. Wichita’s citizens, businesses, and visitors. Strategic Plan. Budget development tool which aligns resources to support the goals of the City.

—T—

TBID. Tourism Business Improvement District. Agency Fund which collects a 2.75% nightly hotel room fee to promote tourism in Wichita. TSA. Transportation Security Administration. Federal agency protecting the nation’s transportation systems. Tax Increment Financing. Use of taxes collected within a specifically designated area for repayment of tax increment debt and major infra-structure expenditures. Taxes. Compulsory assessments levied by a government for the purpose of financing services performed for the common benefit of the citi-zens. Taxes do not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. (See also Ad Valorem Taxes, Alcoholic Liquor Tax, Delinquent Tangible Property Tax, Gasoline Tax, Local Sales Tax, Motor Vehicle Tax, Property Tax Lid, and Transient Guest Tax.) The NCS. The National Community Survey. In 2001, the National Research Center, Inc (NRC) partnered with the ICMA to create the Nation-al Community Survey. It is a low-cost resident survey service for local governments to gather resident opinions across a range of community issues. Communities using The NCS have reported that the tool improved service delivery, strengthened communications with community stakeholders and identified clear priorities for use in strategic planning and budget setting. Tort. A wrongful act or damage involving a breach of legal duty for which a civil action can be brought. Transient Guest Tax. A six percent (6%) tax upon the gross receipts paid by guests in any hotel, motel, or tourist court located in the incor-porated territory of the City of Wichita. Trust Fund. Used when the City is custodian of money to be reserved and spent for a special purpose.

—U—

USDOT. United States Department of Transportation. Federal agency that ensures a fast, safe, efficient, accessible and convenient transpor-tation system. Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes.

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Glossary

Unreserved Fund Balance. The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropria-tion. Untouchables. Activities performed by a department that are legally required, intrinsic to its existence, typically provided by peer depart-ments, or a high priority for residents. User Fees. Revenue derived from payments made by the general public for the purpose of utilizing goods and services, such as entry fees, Park Department charges, class registrations, tenant rental, and concessions.

—V—

Variable Costs. Costs that can change substantially due to conditions such as weather or demand and affect the amount of work that can be performed.

—W—

Wichita, City of. Wichita, the largest city in Kansas, is the county seat of Sedgwick County. The nearest large cities are Denver to the west, Kansas City to the northeast, Oklahoma City to the south, and Tulsa to the southeast.

—Z—

Zero-Based Budgeting (ZBB). A budgeting method that begins with a “blank page” rather than creating base budgeted using previously adopted budgets for prior year actuals.

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Glossary

Airports Council International (ACI)

American Public Works Association (APWA)

American Water Works Association (AWWA)

Black & Veatch

City of Wichita

Federal Aviation Administration (FAA)

Federal Transit Administration (FTA)

Visit Wichita Convention and Visitors Bureau

Government Finance Officers Association (GFOA)

International City/County Management Association - Center for Performance Analytics (ICMA-Analytics)

Kansas Department for Children and Families (DCF)

Kansas Department of Heath and Environment (KDHE)

Moody’s Investors Service

The National Community Survey (The NCS)

National Fire Protection Association (NFPA)

Public Library Association Project Outcome

Standard & Poor’s Financial Services (S&P)

United States Department of Housing & Urban Development (HUD)

United States Environmental Protection Agency (EPA)

Wichita Public Schools

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Employee Benefits

The 2020 Adopted Budget is based on the rates below.

Wichita Employee Retirement. Permanent full-time employees, except commissioned Police and Fire Department staff, are members of this retirement system. Employee contribution rates are a fixed percent of salary and dependent upon the retirement plan for which the employee is eligible (Plan 1 is 6.4%; Plan 2 is 4.7%). The City’s contributions are based on actuarial recommendations. The City contribution rate for 2020 is projected at 13.70 percent. Police and Fire Retirement. Permanent full-time commissioned employees of the Police and Fire Departments and Airport security officers are members of this retirement system. Employee contribution rates are a fixed percent of salary and dependent upon the retire-ment plan for which the employee is eligible. The City of Wichita contributions are based on actuarial recommendations. The rate for the City in 2020 is 21.90 percent.

Social Security (FICA). The Federal government establishes the Social Security contribution rates. The employer and the employee each pay 7.65 percent of the first $128,400 of the employee’s salary. For commissioned Police and Fire employees hired after April 1, 1986, the City pays only the Medicare portion equivalent to 1.45 percent of the employee’s salary. Police and Fire commissioned em-ployees hired before April 1, 1986 do not participate in the Medicare program. Unemployment Compensation. In 2020, the City of Wichita will contribute a budgeted 0.10% of total salaries to the State of Kansas Department of Labor to finance unemployment claims. Health Insurance. The City of Wichita offers health insurance to full time employees. On October 2, 2007 the City Council approved a select plan in addition to the premium plan. For budgetary purposes, the cost to departments is computed using actual health plan par-ticipants at a given date. For 2020, the City contribution per employee is budgeted at $17,554 for select family coverage, $18,023 for premium family coverage, $5,885 for single select coverage and $6,039 for single premium coverage. Life Insurance. Optional term life insurance is available to permanent full-time employees, with coverage based on twice the employ-ee’s salary. Contributions are financed equally by the City and employee. The City of Wichita contribution rate equates to 0.40 percent of salary in 2020. Worker’s Compensation. The City of Wichita’s contribution rate for Worker’s Compensation varies by department and is determined by utilization history. Worker’s compensation rates range from 0.66 percent to 4.01 percent in 2020.

WORKER’S COMPENSATION RATES

FUNCTION 2020 RATE FUNCTION 2020 RATE

Airport 2.27% Library 1.03%

City Council 0.63% Municipal Court 0.97%

City Manager 0.63% Metro. Area Bldg. & Construction 1.50%

Finance 0.63% Park and Recreation 2.07%

Fire 3.30% City/County Planning 0.90%

Housing & Community Services 1.13% Police 1.85%

Human Resources 0.63% Public Works 2.38%

Information Technology 0.89% Transit 4.01%

Law 0.63% Water Utilities 3.10%

EMPLOYEE BENEFIT CIVILIAN COMMISSIONED

Social Security (FICA) 7.65% 1.45%

Retirement/Pension 13.70% 21.90%

Workers’ Compensation By Department By Department

Unemployment Compensation 0.10% 0.10%

Health Insurance, Family (Select/Premium) $17,554 / $18,023 $17,554 / $18,023

Health Insurance, Single (Select/Premium) $5,885 / $6,039 $5,885 / $6,039

Life Insurance 0.40% 0.40%

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Celebrating the Arkansas and Little Arkansas Rivers

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non departmental - wichita, kansas budget/other v1.pdf · the tourism and convention fund receives...

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