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2017 Annual Operating Budget City of Little Rock, Arkansas

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2017 Annual Operating Budget City of Little Rock, Arkansas 2017 Annual Operating Budget City of Little Rock, Arkansas First opened in February 1940 as the Joseph Taylor Robinson Memorial Auditorium, the Robinson Center Performance Hall and Conference Center reopened in November 2016. This followed a 28 month renovation and expansion of the facility. This $70.5 million project was financed by bonded funds provided by the existing 2% Little Rock Advertising & Promotion tax. The project was approved by Little Rock voters by special election on December 10, 2013. The design team was led by Polk Stanley Wilcox Architects of Little Rock and Ennead Architects of New York. CDI/Hunt Joint Venture served as the General Contractor and Construction Manager. The building was originally designed by the firm of Wittenberg & Delony working with Eugene Stern. The building was named for longtime Arkansas Senator Joseph T. Robinson, who died in July 1937, prior to the start of the construction in December 1937. The project was originally funded by the New Deal’s Public Works Administration. The building’s exterior and historic lobby were restored and the essential character of the landmark building enhanced. All of the interior spaces were rethought and reconfigured to provide enhanced acoustics, updated interior finishes, new media technology, dressing room upgrades, expanded loading dock and storage areas, expanded public lobbies and restrooms, onsite box office, a new centrally-located grand stair to link multiple lobby levels, new public drop-offs and parking garage vestibules and much more. A brand new conference center provides a flexible event space accommodating 530 people and four new meeting rooms above with direct access to a 5,477-square-foot terrace. The spaces in the conference center were named after deceased Little Rock residents who have made major contributions to the performing arts: actress Gail Davis, singer Lawrence Hamilton, actor Ben Piazza, musician Art Porter Sr., musician Art Porter Jr., composer Florence Price, philanthropist Stella Boyle Smith, and composer William Grant Still. City of Little Rock 2017 Annual Operating Budget Bruce T. Moore City Manager Prepared by: Department of Finance Sara Lenehan, Finance Director Ember Strange, Assistant Finance Director LaVerne DuVall, Budget Officer Silas Roaf, Budget Analyst 1 The enclosed 2017 Annual Budget is presented for your use and reference. The annual budget is an appropriation document that authorizes spending for the current year. Additionally, the budget document provides information concerning the City’s organization structure and the City’s fiscal position. The online version of the 2017 budget document and budget documents for previous years can be found on the City of Little Rock’s website located at: www.littlerock.gov If you have any comments, suggestions for improvement, or questions concerning the City’s annual budget, please contact the Budget Office at (501) 371-4559. Thank you for your interest in the City of Little Rock. 2 3 TABLE OF CONTENTS INTRODUCTION Page Title Page............................................................................................................. 1 Budget Award ...................................................................................................... 3 Table of Contents ................................................................................................. 4 Little Rock at a Glance ......................................................................................... 8 City of Little Rock Board of Directors ................................................................. 10 How to Use the Budget Document ..................................................................... 11 Management Team ............................................................................................ 15 City of Little Rock Organizational Chart by Fund Responsibilities ..................... 16 City of Little Rock Operating Fund Structure ...................................................... 17 City Manager’s Transmittal Letter ...................................................................... 19 Overall City Goals and Objectives ................................................................. 37 THE BUDGET PROCESS The General Government Budget Process ........................................................ 41 Amending the Budget ........................................................................................ 44 Budget Policies .................................................................................................. 45 Other Budget Procedures .............................................................................. 46 FINANCIAL STRUCTURE Little Rock's Financial Structure ......................................................................... 48 Funds Controlled by the Governing Body ..........................................................48 Fiscal Policies .................................................................................................... 54 Other Agencies .................................................................................................. 61 BUDGET SUMMARIES Budget Summaries ........................................................................................ 63 2017 Operating Fund Budget Summaries Graph .............................................. 64 General Fund Activity Graph .............................................................................. 65 Budget Summary by Fund Type .................................................................... 66 General Government Summary. .................................................................... 67 Special Revenue Funds. ................................................................................ 68 Capital Project Funds. ................................................................................... 71 4 TABLE OF CONTENTS (CONTINUED) Debt Service Funds ....................................................................................... 75 Enterprise Funds ........................................................................................... 78 Internal Service Fund ..................................................................................... 79 Fiduciary Funds ............................................................................................. 80 2017 Long Term Forecast .............................................................................. 83 REVENUES All Funds Operating Revenue Sources Graph ...................................................87 All Funds Operating Revenue Summary ........................................................... 88 General Fund Summary of Revenue ................................................................. 89 All Funds Operating Revenue Detail ................................................................. 90 Revenue Trends ................................................................................................ 95 General Fund Revenue Sources and Trends Graph ....................................... 111 EXPENDITURES All Funds Expenditures by Classification Graph .............................................. 112 All Funds Department Budgets Summary ........................................................ 113 Summary of General Government Appropriations Graph ................................ 114 General Fund Summary Graph ....................................................................... 115 Operating Budget Detail ................................................................................... 116 Staffing Summaries .......................................................................................... 120 Other General Fund Budget Expenditures ...................................................... 123 Service Program Graph ................................................................................... 124 Service Program Category ............................................................................... 125 Public Safety Revenue and Expenditure Comparisons ................................... 127 Public Safety Operating Expenditures as a Percentage of General Fund ....... 128 CAPITAL IMPROVEMENTS Capital Funding. ............................................................................................... 129 Capital Project Funds Provided by Bond Issues .............................................. 129 Capital Project Funds Provided by Other Sources ........................................... 130 2017 Capital Improvements ......................................................................... 136 2017 Major Capital Projects ......................................................................... 137 5 TABLE OF CONTENTS (CONTINUED) Capital Funding Activity Graphs ................................................................... 150 DEBT MANAGEMENT Debt Management ....................................................................................... 151 City’s Legal Debt Margin .............................................................................. 151 Debt Applicable to Debt Limit 2005 – 2016 .................................................. 152 Summary of Bond Indebtedness .................................................................. 154 Future Debt Service ..................................................................................... 155 GENERAL FUND DEPARTMENTS Mayor ............................................................................................................... 157 General Administrative ...................................................................................
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