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Capital Outlay

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Capital Outlay CITY OF KINSTON MANAGER’S RECOMMENDED BUDGET JULY 1, 2021 – JUNE 30, 2022 TABLE OF CONTENTS Table of Contents _______________________________________________________ i GFOA Distinguished Budget Presentation Award __________________________________ iv Elected Officials _____________________________________________________________ v Introduction ___________________________________________________________ vi Strategic Plan and Objectives __________________________________________________ vii Recommended Budget Message _______________________________________________ viii Financial Summary _____________________________________________________ 1 Budget Summary ____________________________________________________________ 2 Your Tax Dollar _____________________________________________________________ 4 Capital Outlay _______________________________________________________________ 5 Position Summary ___________________________________________________________ 10 Revenue Summary ____________________________________________________ 14 General Fund Summary ______________________________________________________ 15 Property Tax Summary _______________________________________________________ 17 Sales Tax Revenue __________________________________________________________ 18 Other Taxes ________________________________________________________________ 22 Sales, Services and Other Revenue ______________________________________________ 24 Expenditure Sheets ____________________________________________________ 25 City Clerk _________________________________________________________________ 26 City Council _______________________________________________________________ 30 City Manager ______________________________________________________________ 33 Management Information Systems ______________________________________________ 37 Pride of Kinston ____________________________________________________________ 41 Finance ___________________________________________________________________ 45 Human Resources ___________________________________________________________ 60 Public Services (General Fund) ________________________________________________ 66 Planning & Code Enforcement _________________________________________________ 84 Police Law Enforcement ______________________________________________________ 94 Fire & Rescue _____________________________________________________________ 104 Parks & Recreation _________________________________________________________ 113 Organizational Support ______________________________________________________ 142 i Transfers, Revenues ________________________________________________________ 145 Capital Outlay _____________________________________________________________ 153 Capital Reserve Fund _______________________________________________________ 155 Kinston Community Center Fund _______________________________________ 156 Kinston Community Center __________________________________________________ 158 Lion’s Water Adventure _____________________________________________________ 163 Transfers, Revenues ________________________________________________________ 166 Community Development Fund_________________________________________ 170 Employee Health & Insurance __________________________________________ 172 Employee Health___________________________________________________________ 174 Workman’s Compensation ___________________________________________________ 178 Risk Management __________________________________________________________ 181 Transfers, Revenues ________________________________________________________ 185 Health Self Insurance Fund _______________________________________________ Health Self insurance _______________________________________________________ 187 Transfers, Revenues ________________________________________________________ 189 Fuel Inventory Fund _____________________________________________________ Fuel Purchases ____________________________________________________________ 191 Transfers, Revenues ________________________________________________________ 193 Water Fund _________________________________________________________ 195 Production ________________________________________________________________ 197 Operations ________________________________________________________________ 201 Purchased ________________________________________________________________ 206 Transfers, Revenues, Debt ___________________________________________________ 208 Water Capital Reserve ________________________________________________ 213 Wastewater Fund ____________________________________________________ 215 Transfers, Revenues, Debt ___________________________________________________ 223 Wastewater Capital Reserve ___________________________________________ 229 Electric Fund ________________________________________________________ 231 Operations ________________________________________________________________ 233 Purchased Power ___________________________________________________________ 239 Transfers, Revenues, Debt ___________________________________________________ 241 Electric Capital Reserve _______________________________________________ 247 Electric Rate Stabilization Reserve ______________________________________ 249 ii Enviornmental Services Fund __________________________________________ 251 Bulk Leaf ________________________________________________________________ 253 Vector Control ____________________________________________________________ 256 Commercial Solid Waste ____________________________________________________ 259 Residential Solid Waste _____________________________________________________ 263 Recycling ________________________________________________________________ 267 Transfers, Revenues, Debt ___________________________________________________ 269 Stormwater Fund ____________________________________________________ 274 Transfers, Revenues, Debt ___________________________________________________ 281 Public Services Fund__________________________________________________ 283 Administration ____________________________________________________________ 285 Business Office ____________________________________________________________ 289 Meter Services ____________________________________________________________ 293 Transfers, Revenues, Debt ___________________________________________________ 297 Fleet Mantenance Fund _______________________________________________ 299 Transfers, Revenues, Debt ___________________________________________________ 305 Facilities & Property Fund _______________________________________________ City Hall _________________________________________________________________ 307 Miscellaneous Properties ____________________________________________________ 309 Transfers, Revenues, Debt ___________________________________________________ 313 Temple Israel Perpetual Fund __________________________________________ 315 Appendix ______________________________________________________________ Glossary _________________________________________________________________ 319 Accronyums ______________________________________________________________ 323 Manual of Fees ____________________________________________________________ 323 iii Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Kinston, North Carolina, for its Annual Budget for the fiscal year beginning July 01, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. iv ELECTED CITY OFFICIALS From left to right: Councilmember Robert Swinson Councilmember Sammy Aiken Mayor Pro Tem Felecia Solomon Mayor Don Hardy Councilmember Antonio Hardy Councilmember Kristal Suggs v TABLE OF CONTENTS Introduction ___________________________________________________________ vi Strategic Plan and Objectives __________________________________________________ vii Budget Message ___________________________________________________________ viii vi STRATEGIC PLAN AND OBJECTIVES Mission The City of Kinston collaborating with the community will deliver excellent service that will protect and enhance the quality of life for its residents, businesses and visitors, and will concentrate on strategies that will enhance the livability for a diverse community in the future. Strategic Plan and Objectives The City Council embraces its’ mission and ensures the policies, ordinances and budgets upholds all that it stands for. The strategic plan and objectives allows the City to support the desires of the community, its residents, businesses and visitors. Maintain a consistent level of essential services provided to our residents and businesses with a focus on fiscally responsible spending of resources. o Provide for consistent update to City infrastructure, utilities and transportation. o Provide a safe and welcoming community. o Encourage economic development and investment in the community. o Provide a diverse mix of arts, leisure and recreation opportunities in the community. o vii City of Kinston DON HARDY Mayor TONY SEARS City Manager JAMES P. CAULEY III City Attorney DEBRA THOMPSON City Clerk May 20, 2021 The Honorable Don Hardy, Mayor Members of the City Council Kinston, North Carolina TO THE HONORABLE
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