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City of Ashland, Kentucky Budget FY18

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City of Ashland, Kentucky Budget FY18 Annual Budget for the Fiscal Year Ending June 30, 2018 ® GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Pres entation Award PRESENTED TO City of Ashland Kentucky For the Fiscal Year Beginning July 1, 2016 Executive Director Annual Budget for the Fiscal Year Ending June 30, 2018 2 Table of Contents Introductory Section Nonmajor Funds in the Aggregate Transmittal Letter 4 Revenue and Expenditure Charts and Graphs 55 Budget Ordinance 5 Revenue and Expenditure Schedules: Budget Overview 8 All Nonmajor Funds 56 Municipal Aid Road Fund 57 Summary of All Appropriated Funds Community Development Fund 58 Revenue and Expenditure Charts and Graphs 22 Section 8 Voucher Program Fund 59 Revenue and Expenditure Schedule 23 Floodwall Operating Fund 60 Bus System Fund 61 General Fund Recreation Operating Fund 62 Revenue and Expenditure Charts and Graphs 24 Cemetery Fund 63 Revenue and Expenditure Schedule 25 Capital Improvement Fund 64 Revenues by Type / Source 26 Expenditures by Division / Function / Object: Major Revenues 65 Mayor and Commissioners 27 Charges for Services 66 City Manager 28 Occupational License / Net Profit Fees 67 Legal / City Clerk 29 Insurance Premium Tax 68 Human Resources / Risk Management 30 Current Property Tax 69 General Unclassified 31 Other Major Revenues 70 Finance Director 32 Data Processing 33 Departmental Expenditures 71 Public Works Administration 34 Department / Fund Relationship Matrix 72 Street Maintenance 35 Organizational Chart 73 Solid Waste 36 Position Count by Department 74 Central Garage 37 General Government 75 Animal Control 38 Finance 77 Planning and Code Enforcement 39 Public Works 79 Economic Development 40 Community and Economic Development 81 Police—Technical Services 41 Police and Fire 83 Police—Field Operations 42 Engineering and Utilities 85 Fire 43 Parks and Recreation 87 Engineering 44 Capital and Debt Utility Fund Capital Outlay by Fund / Object 89 Revenue and Expenditure Charts and Graphs 45 Capital Outlay Descriptions 90 Revenue and Expenditure Schedule 46 Waterline Replacement List 94 Revenues by Type / Source 47 Debt Service by Fund / Object 96 Expenditures by Division / Function / Object: Debt Service Repayment Schedule 97 Utility Director 48 Utility Cashier 49 Supplemental Section Utility Unclassified 50 About the City 99 Water Production 51 Budget Process and Calendar 101 Water Distribution 52 Financial Policies 102 Wastewater Treatment 53 Fund Accounting Definitions 105 Wastewater Collection 54 Glossary and Common Acronyms 106 Annual Budget for the Fiscal Year Ending June 30, 2018 3 Dept. of Finance PO Box 1839 The City of Ashland, KY 41105 Tel: (606) 327-2094 Fax: (606) 327-2010 Ashland, Kentucky www.ashlandky.gov June 28, 2017 To the Honorable Mayor and City Commission: I am pleased to present the City of Ashland’s budget proposal for the fiscal year ending June 30, 2018. The Department of Finance has worked diligently and cooperatively with each department in order to prepare this comprehensive budget for the City’s operations in the upcoming fiscal year. The budget has been balanced with estimated expenditures exceeding projected revenues by $2,875,897, which will be offset with reserves from the General and Utility Funds. Total budgeted revenues (including other financing sources) for all appropriated funds are $49,093,680, which is a decrease of $1,342,719, or 2.66%, from the current fiscal year’s budget. Total budgeted expenditures (including other financing uses) for all appropriated funds are $51,969,577, which is a decrease of $2,128,142, or 3.93%, from the current fiscal year’s budget. The General Fund’s budget includes a contingency of $1,287,220. As such, these funds do not currently have a predetermined purpose within the budget and will simply add to the fund balance at the end of the fiscal year if they remain unused. After your review, I respectfully request your approval of the following appropriation ordinance that reflects the contents of this budget. Thank you. Warmest regards, Tony D. Grubb, CGFM Finance Director Mayor City Manager Corporation Counsel CED Director Chief of Police Steve Gilmore Michael Graese John Vincent Chris Pullem Todd Kelley Commissioners: Finance Director City Clerk Acting PW Director Fire Chief Amanda Clark Tony D. Grubb Susan Maddix Randy Carpenter Greg Ray Marty Gute Matt Perkins Asst. Finance Director HR / Parks Director Eng. & Utilities Director Marshall Steen Michelle Veach Sean Murray Ryan Eastwood Annual Budget for the Fiscal Year Ending June 30, 2018 4 ORDINANCE NO. 70, 2017 AN ORDINANCE OF THE CITY OF ASHLAND, KENTUCKY, APPROVING AND ADOPTING THE 2017–2018 BUDGET AND APPROPRIATING REVENUES ON HAND AND TO BE RECEIVED DURING THE YEAR 2017–2018 FOR THE PAYMENT OF EXPENSES OF THE CITY OF ASHLAND FOR THE TWELVE- MONTH PERIOD BEGINNING JULY 1, 2017 AND ENDING JUNE 30, 2018 AND REPEALING ALL ORDINANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH. * * * * BE IT ORDAINED BY THE CITY OF ASHLAND, KENTUCKY: SECTION 1. That the annual budget for the fiscal year 2017–2018, as presented by the City Manager to the Board of Commissioners be and the same is hereby approved and adopted. SECTION 2. That the following appropriations be and the same are hereby made from revenues on hand and to be received during the year 2017–2018 by the City of Ashland, Kentucky: FROM GENERAL FUND FOR: DEPARTMENT OF GENERAL GOVERNMENT $6,722,166 DEPARTMENT OF FINANCE 653,038 DEPARTMENT OF PUBLIC WORKS 5,212,411 DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT 744,100 DEPARTMENT OF POLICE 5,122,138 DEPARTMENT OF FIRE 5,950,446 DEPARTMENT OF ENGINEERING 147,773 TOTAL FROM GENERAL FUND $24,552,072 FROM MUNICIPAL AID ROAD FUND FOR: DEPARTMENT OF MUNICIPAL AID PROGRAM $432,010 Annual Budget for the Fiscal Year Ending June 30, 2018 5 FROM COMMUNITY DEVELOPMENT FUND FOR: DIVISION OF GENERAL CDBG $93,357 DIVISION OF CDBG ACTIVITIES 1,028,658 TOTAL FROM COMMUNITY DEVELOPMENT FUND $1,122,015 FROM SECTION 8 VOUCHER PROGRAM FUND FOR: DIVISION OF ASSISTED HOUSING $2,771,305 FROM FLOODWALL OPERATING FUND FOR: DIVISION OF FLOODWALL MAINTENANCE $198,145 FROM UTILITY FUND FOR: DEPARTMENT OF UTILITY ADMINISTRATION $5,678,437 DEPARTMENT OF WATER SERVICES 7,656,983 DEPARTMENT OF SEWER SERVICES 5,732,108 TOTAL FROM UTILITY FUND $19,067,528 FROM BUS SYSTEM FUND FOR: DIVISION OF BUS SYSTEM $1,280,849 FROM RECREATION OPERATING FUND FOR: DIVISION OF CENTRAL PARK $638,869 DIVISION OF DAWSON POOL 145,905 DIVISION OF SPORTS PARK 103,194 DIVISION OF OTHER PARKS 151,006 TOTAL FROM RECREATION OPERATING FUND $1,038,974 Annual Budget for the Fiscal Year Ending June 30, 2018 6 FROM CEMETERY FUND FOR: DIVISION OF CEMETERY $187,464 FROM CAPITAL IMPROVEMENT FUND FOR: DEPARTMENT OF GENERAL GOVERNMENT $200,715 DEPARTMENT OF PUBLIC WORKS 975,000 DEPARTMENT OF POLICE 63,000 DEPARTMENT OF FIRE 80,500 TOTAL FROM CAPITAL IMPROVEMENT FUND $1,319,215 SECTION 3. In the event that the collection of Revenues for the General Fund of the City of Ashland produces, during the fiscal year 2017–2018 any sum in excess of the amount appropriated herein from the General Fund, all monies collected in excess of said sum shall be deposited by the Director of Finance in the General Fund and shall be used and expended for any lawful purpose to be determined by the Board of Commissioners in its lawful discretion. SECTION 4. The City Manager is authorized to advertise and receive bids on all budget items authorized. All expenditures for services and capital items above the bid minimum established by KRS 424.260, as amended shall require Ashland Board of City Commissioners Approval. SECTION 5. All ordinances and parts of ordinances in conflict herewith, to the extent of such conflict only, are hereby repealed. SECTION 6. This ordinance shall be in full force and effect from and after its adoption, readoption and publication, as required by law. / Steve Gilmore / Steve Gilmore ATTEST: / Susan Maddix / Susan Maddix MAYOR CITY CLERK ADOPTED BY THE BOARD OF COMMISSIONERS: June 28, 2017 READOPTED BY THE BOARD OF COMMISSIONERS: June 29, 2017 PUBLISHED: Sept. 14, 2017 Annual Budget for the Fiscal Year Ending June 30, 2018 7 Budget Overview Vision Statement “ASHLAND’S VISION is centered on its people and character as a caring and involved community. Welcoming to all, the City strives to build strong, vibrant, and stable neighborhoods. Ashland aims to connect people to the river and be known for its recreational opportunities by reclaiming the riverfront with open space and activity. The City seeks to transform downtown into a regional attraction for dining and specialty shopping by capitalizing on our cultural heritage through music, arts, and entertainment. Building upon a strong educational foundation, Ashland strives to create an atmosphere for business development that draws younger generations to Ashland. The City desires to embrace its industrial past while incorporating the medical and technical industries of tomorrow. Ashland seeks to provide the infrastructure improvements that are needed to support our community and expand our businesses. Ashland aspires to be well-connected with multiple transportation options – from roads and buses to sidewalks and trails. As we grow, we will ensure our actions speak to who we are as a community and continue to make Ashland a great place live.” Long-Term Goals and Objectives 1. Promote business development. A. Retain existing industry and attract new industry; B. Continue to build Ashland as a regional medical center; C. Attract new technical industries to Ashland; D. Foster an environment that supports small business and entrepreneurial development; E. Grow jobs for current residents and young professionals. 2. Create vibrant neighborhoods. A. Encourage a variety of housing types, including options for seniors and young professionals; B. Encourage a variety of housing opportunities for residents of all socio-economic backgrounds; Annual Budget for the Fiscal Year Ending June 30, 2018 8 C.
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