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2010 Annual Operating Budget City of Little Rock, Arkansas

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2010 Annual Operating Budget City of Little Rock, Arkansas West Little Rock Fire Station Safe Routes to Schools Energy Efficiency Neighborhood Stabilization Program 2 William E. “Bill” Clark Presidential Park Wetlands Rebsamen River Trail Round-About COPS 2010 Annual Operating Budget City of Little Rock, Arkansas The front cover depicts pictures representing some of the City of Little Rock grant projects funded by the American Recovery and Reinvestment Act of 2009. This legislation has provided nearly $800 billion nationally to boost the American economy. To date, grants in the Little Rock area have totaled over $44 million. Funded projects for the City of Little Rock primary government featured on the cover include neighborhood stabilization projects - $8,602,359; safe routes to schools - $246,500; community oriented policing services - $3,043,680; fire station construction - $2,017,800; the William E. “Bill” Clark Presidential Park Wetlands - $353,000; Rebsamen River Trail Round-About - $246,500; sidewalk construction in low and moderate income areas - $446,096; Summer Youth Employment - $504,376; and energy efficient retrofits - $1,224,700. City of Little Rock, Arkansas 2010 Operating Budget City of Little Rock 2010 Annual Operating Budget Bruce T. Moore City Manager Prepared by: Department of Finance Sara Lenehan, Finance Director LaVerne DuVall, Budget Officer i The enclosed 2010 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 2010 budget document and previous years can be found at the City of Little Rock’s website located at: www.littlerock.org 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. ii iii TABLE OF CONTENTS INTRODUCTION Page Title Page .............................................................................................................i Budget Award..................................................................................................... iii Table of Contents................................................................................................ iv How to Use the Budget Document ................................................................... viii Little Rock at a Glance ........................................................................................1 City of Little Rock Board of Directors ..................................................................2 Management Team..............................................................................................3 City of Little Rock Organizational Chart...............................................................5 City of Little Rock Operating Fund Structure .......................................................6 City Manger’s Transmittal Letter..........................................................................9 Overall City Goals and Objectives.................................................................19 THE BUDGET PROCESS The General Government Budget Process .......................................................23 Amending the Budget ........................................................................................25 Budget Policies ..................................................................................................26 Other Budget Procedures..............................................................................27 FINANCIAL STRUCTURE Little Rock's Financial Structure.........................................................................29 Funds Controlled by the Governing Body..........................................................29 Fiscal Policies ....................................................................................................34 Other Agencies ..................................................................................................40 CAPITAL IMPROVEMENTS Capital Funding.................................................................................................43 Capital Project Funds Provided by Bond Issues ..............................................43 2010 Capital Improvements .........................................................................45 iv TABLE OF CONTENTS (CONTINUED) 2010 Major Capital Projects ..........................................................................47 Significant Routine Capital Expenditures...............................................47 Significant Non-Routine Capital Expenditures.......................................47 Significant Non-recurring Parks and Zoo Projects Funded by the 2009A Capital Construction Revenue Bonds.........................47 Other Significant Non-Recurring Capital Improvements ........................52 DEBT MANAGEMENT Debt Management .........................................................................................57 City’s Legal Debt Margin ...............................................................................57 Debt Applicable to Debt Limit 2003 – 2009...................................................58 Summary of Bond Indebtedness...................................................................59 Future Debt Service......................................................................................60 BUDGET SUMMARIES Budget Summaries ........................................................................................61 Budget Summary by Fund Type....................................................................62 General Government Summary.....................................................................63 Special Revenue Funds.................................................................................64 Capital Project Funds. ...................................................................................67 Enterprise Funds ...........................................................................................73 Internal Service Fund ....................................................................................77 Fiduciary Funds .............................................................................................78 Debt Service Funds .......................................................................................81 REVENUES All Funds Operating Revenue Sources Graph ..................................................83 All Funds Operating Revenue Summary ...........................................................84 General Fund Summary of Revenue.................................................................85 General Fund Operating Graph ........................................................................86 v TABLE OF CONTENTS (CONTINUED) All Funds Operating Revenue Detail .................................................................87 Revenue Trends ................................................................................................92 General Fund Revenue Sources and Trends Graph.......................................103 2010 Operating Fund Budget Summaries .......................................................104 EXPENDITURES All Funds Expenditures by Classification Graph..............................................105 All Funds Department Budgets Summary .......................................................106 Summary of General Government Appropriations ..........................................107 General Fund Summary ..................................................................................108 Operating Budget Detail...................................................................................109 Staffing Summaries..........................................................................................113 FUTURE-Little Rock ........................................................................................116 City of Little Rock One Half Percent Sales Tax Graph ................................118 Other General Fund Budget Expenditures ......................................................119 Service Program Graph ...................................................................................121 Service Program Category ..............................................................................122 Public Safety Revenue and Expenditure Comparisons...................................124 Public Safety Operating Expenditures as a Percentage of General Fund .....125 Departmental Programs Mayor..........................................................................................................127 Board of Directors ......................................................................................129 City Manager ..............................................................................................133 Community Programs ................................................................................141 City Attorney...............................................................................................147 District Court First Division.....................................................................153 District Court Second Division................................................................159 vi TABLE OF CONTENTS (CONTINUED) District Court Third Division........................................................................165 Finance.......................................................................................................171
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