Adopted Budget Fiscal Year Ending June 30, 2016 CITY OF SALISBURY NORTH CAROLINA 2015-2016 BUDGET For the Year Ending June 30, 2016 MAYOR, CITY COUNCIL, AND CITY OFFICIALS MAYOR AND CITY COUNCIL Paul B. Woodson - Mayor Maggie Blackwell- Mayor Pro-tem William R. Kennedy Brian Miller Karen K. Alexander OFFICIALS W. Lane Bailey John A. Sofley, Jr. Zack Kyle City Manager Assistant City Manager Assistant City Manager Budget Prepared By Teresa P. Harris ~ Finance Director S. Wade Furches ~ Finance Manager Shannon Moore ~ Budget & Performance Manager Diane Gilmore ~ Finance Specialist Evans C. Ballard ~ Budget and Benchmarking Analyst Melissa H. Drye ~ Financial Services Management Analyst Mark Drye ~ Senior Management Analyst Anna R. Bumgarner ~ Purchasing Manager City Management Team The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Salisbury, North Carolina for its annual budget for the fiscal year beginning July 1, 2014 (Fiscal Year 2014-2015). In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The 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. THE CITY OF SALISBURY’S FY 2015-16 BUDGET TABLE OF CONTENTS PAGE CITY MANAGER'S BUDGET TRANSMITTAL MESSAGE ...............................................................9 SECTION I - INTRODUCTORY SECTION FY 2015-16 General Fund ~ Revenue and Expenditure Graphs ...............................................................33 City Revenues and Expenditures Graphs ...................................................................................................34 Budget Summary .......................................................................................................................................35 Summary of Interfund Transfers ................................................................................................................35 Summary of Revenues and Expenditures ..................................................................................................36 Summary of Capital Expenditures .............................................................................................................38 Revenue Assumptions for FY 2015-16 ......................................................................................................38 Trend Monitoring .......................................................................................................................................40 Other Revenue Trends ...............................................................................................................................41 SECTION II - FINANCIAL MANAGEMENT AND BUDGET PROCESS Financial Management Program and Systems ...........................................................................................43 Financial Management Policies .................................................................................................................47 Budgets and Budgetary Accounting ..........................................................................................................49 Goal Setting and Budgetary Process ..........................................................................................................49 FY 2015-16 Budget Calendar ....................................................................................................................51 SECTION III - CITY OVERVIEW Facts and Information ................................................................................................................................53 Miscellaneous Statistics .................................................................................................................................57 Tax Base and Tax Rates for the City and Schedule of Principal Taxpayers .............................................58 Schedule of Principal Employers and Demographic Statistics ..................................................................59 List of Principal Officials ..........................................................................................................................60 Selected Telephone Numbers ........................................................................................................................60 Organizational Chart ......................................................................................................................................61 Summary of Positions ................................................................................................................................62 Graph ~ General Fund Full ~Time Employees per 1000 Population ............................................................63 Program Matrix of FY 2015-16 Budget.....................................................................................................64 SECTION IV - GENERAL FUND Statement of Revenues and Other Financing Sources ...............................................................................65 Budget Summary ...........................................................................................................................................66 City Council ...................................................................................................................................................71 Management and Administration ...............................................................................................................72 Public Information and Communication ....................................................................................................74 Human Resources....... .......................................................................................................................................75 Business and Financial Services ~ Summary ............................................................................................77 Administration ...............................................................................................................................................78 Purchasing ......................................................................................................................................................80 Business Services / Sales and Marketing .......................................................................................................81 Telecommunications ......................................................................................................................................83 Infrastructure Services ~ Summary ...............................................................................................................84 System Operations .........................................................................................................................................85 Network Operations Center (NOC) ...........................................................................................................87 TABLE OF CONTENTS PAGE Information Technologies - Systems .............................................................................................................88 Infrastructure Management ............................................................................................................................89 Central City Buildings ...................................................................................................................................91 Plaza ……………. .........................................................................................................................................92 Community Planning Services ~ Summary ...................................................................................................93 Planning and Community Development ................................................................................................94 Development Services ...................................................................................................................................96 Code Enforcement .........................................................................................................................................98 Engineering ....................................................................................................................................................100 Street Lighting ..........................................................................................................................................100 Police Summary .............................................................................................................................................103 Services ..........................................................................................................................................104 Administration ...............................................................................................................................................106 Field Operations .............................................................................................................................................108 Special Operations .........................................................................................................................................110