2013 2014 ANNUAL BUDGET REPORT and Additional Documentation CITY OF MIDWEST CITY, OKLAHOMA LIST OF PRINCIPAL OFFICIALS City Council Management JACK FRY GUY HENSON Mayor City Manager JERRY R. MAYNARD TIM RUNDEL Councilmember, Ward 1 Assistant City Manager JAY D. COLLINS TIM LYON Councilmember, Ward 2 Assistant City Manager of Administration RICK DAWKINS Councilmember, Ward 3 JUDY SIEMENS Finance Director JAMES L. RAY Councilmember, Ward 4 RHONDA ATKINS City Clerk WENDELL D. BOUCHER Councilmember, Ward 5 JEFF MOORE Councilmember, Ward 6 TABLE OF CONTENTS GENERAL FUND BUDGETS BUDGET SUMMARY......................................................... 1 BUDGET INDEX ..............................................................33 RESOLUTION FOR CITY OF MIDWEST CITY................. 2 BUDGET SUMMARY .......................................................34 BUDGET CHARTS...........................................................35 RESOLUTION FOR MUNICIPAL AUTHORITY................. 6 BUDGET REVENUE PROJECTIONS .............................37 EXPENDITURE CATEGORY SUMMARY .......................39 RESOLUTION FOR HOSPITAL AUTHORITY .................. 7 INDIVIDUAL FUNDS: CITY MANAGER (010-01)....................................40 RESOLUTION FOR UTILITIES AUTHORITY ................... 8 CITY CLERK (010-02)..........................................42 HUMAN RESOURCES (010-03) ..........................46 BUDGET MESSAGE ......................................................... 9 CITY ATTORNEY (010-04) ..................................48 COMMUNITY DEVELOPMENT (010-05).............50 ORGANIZATIONAL CHART............................................ 15 PARK & RECREATION (010-06) .........................54 FINANCE (010-08)………………………………….56 LEGISLATIVE REQUIREMENTS .................................... 16 STREETS/PARKS (010-09).................................59 ANIMAL WELFARE (010-10)……………………...62 BUDGET FORMAT AND ACCOUNTING BASIS ............ 17 GENERAL GOVERNMENT (010-14) ...................63 NEIGHBORHOOD SERVICES (010-15)..............65 BUDGET CALENDAR ..................................................... 17 INFORMATION TECHNOLOGY (010-16)............70 EMERGENCY MANAGEMENT (010-18) .............72 CITY DESCRIPTION ....................................................... 18 SWIMMING POOLS (010-19) ..............................75 TRANSFERS OUT (010-00).................................77 BUILDING PERMITS ....................................................... 19 POLICE DEPARTMENT BOARDS AND COMMISSIONS ...................................... 20 BUDGET INDEX ..............................................................79 ACCOUNT NUMBERS .................................................... 22 BUDGET SUMMARY .......................................................80 BUDGET CHARTS...........................................................81 PAY CLASSIFICATIONS/PAY SCHEDULES.................. 25 POLICE BUDGET (020).......................................82 GLOSSARY OF TERMS.................................................. 30 FIRE DEPARTMENT BUDGET INDEX ..............................................................92 BUDGET SUMMARY .......................................................93 BUDGET CHARTS...........................................................94 FIRE BUDGET (040) ............................................95 SPECIAL REVENUE CAPITAL PROJECTS FUNDS BUDGET INDEX ............................................................ 103 BUDGET SUMMARY..................................................... 105 BUDGET INDEX ............................................................168 BUDGET CHARTS ........................................................ 106 BUDGET SUMMARY .....................................................169 EXPENDITURE CATEGORY SUMMARY.................... 107 BUDGET CHARTS.........................................................170 INDIVIDUAL FUNDS: FUND BALANCE SUMMARY ........................................171 GENERAL GOVT SALES TAX ......................... 108 INDIVIDUAL FUNDS: STREET & ALLEY (013) ................................... 109 GENERAL FUND C/O RESERVE (011) ............173 TECHNOLOGY (014)........................................ 110 CAPITAL OUTLAY (012)....................................174 REMBURSED PROJECTS (016)....................... 113 POLICE CAPITALIZATION (021).......................176 JUVENILE (025)................................................. 115 FIRE CAPITALIZATION (041)….………………..177 POLICE STATE SEIZURES (030) ..................... 119 STREET TAX (065) ............................................179 SPECIAL POLICE PROJECTS (031) .............. 120 CAPITAL IMPROVEMENTS (157) .....................180 POLICE FEDERAL PROJECTS (033)............... 121 2002 G.O. BOND (269) ......................................182 POLICE LAB FEES (034) ................................. 122 SALES TAX CAPITAL IMPROVEMENTS (340) 183 EMPLOYEE ACTIVITY (035)............................ 123 TAX INCREMENT FINANCING (351) ................184 POLICE JAIL (036) ........................................... 124 POLICE IMPOUND FEES (037) ........................ 125 WELCOME CENTER (045) .............................. 126 DEBT SERVICE FUND (GOVERNMENTAL ONLY) CONVENTION & VISITOR BUREAU (046) ...... 130 DEBT SERVICE INDEX.................................................186 EMERGENCY OPERATIONS (070) .................. 135 G.O. DEBT SERVICE (350) ...............................187 ACTIVITY (115).................................................. 137 SUMMARY OF BONDS OUTSTANDING .........188 PARK & RECREATION PROJECTS (123)........ 141 CDBG (141)....................................................... 144 GENERAL STATISTICAL INFORMATION GRANTS/HOUSING ACTIVITIES (142)............. 149 NET ASSESSED VALUATION...........................189 GRANTS (WEED & SEED) (143) ...................... 153 MWC AD VALOREM TAX RATE .......................190 DOWNTOWN REDEVELOPMENT (194) .......... 154 URBAN RENEWAL (201) .................................. 156 ANIMALS BEST FRIEND (220) ......................... 157 HOTEL/MOTEL (225)........................................ 158 COURT BONDS (235) ....................................... 160 DISASTER RELIEF (310) .................................. 161 HOSPITAL AUTHORITY (425).......................... 162 INTERSERVICE FUND SEWER CONSTRUCTION (186).......................250 UTILITY SERVICES (187)..................................251 BUDGET INDEX…….………………………………….. 192 CAPITAL SEWER (188) .....................................255 BUDGET SUMMARY..................................................... 193 UTILITIES CAPITAL OUTLAY (189)….……...... 256 BUDGET CHARTS ........................................................ 194 CUSTOMER DEPOSITS (230) ..........................257 FUND BALANCE SUMMARY........................................ 195 CAPITAL IMPRVMTS REV BOND (250) ...........258 INDIVIDUAL FUNDS: PUBLIC WORKS ADMINSTRATION (075)........ 196 FLEET SERVICES (080) ................................... 200 SURPLUS PROPERTY (081)………………….. 203 CAPITAL OUTLAY ALL FUNDS RISK MANAGEMENT (202)............................... 206 LIFE & HEALTH BENEFITS (240) ..................... 208 CAPITAL OUTLAY SUMMARY – ALL FUNDS WITH PROJECT/ACCOUNT NUMBERS………260 ENTERPRISE FUND BUDGET INDEX ............................................................ 211 BUDGET SUMMARY..................................................... 212 BUDGET CHARTS ........................................................ 213 EXPENSE CATEGORY SUMMARY ............................ 215 FUND BALANCE SUMMARY........................................ 216 INDIVIDUAL FUNDS: SANITATION (190)............................................ 220 WATER (191)..................................................... 223 WASTEWATER (192)........................................ 227 UTILITIES AUTHORITY (193)........................... 231 HOTEL/CONFERENCE CNTR (195)................. 232 FF&E RESERVE (196)……………………………235 GOLF (197)........................................................ 236 MOBILE HOME PARK (017).............................. 239 DRAINAGE TAX (050) ....................................... 240 CAPITAL DRAINAGE (060) ............................... 241 STORM WATER QUALITY (061) ...................... 244 CAPITAL WATER IMP (172) ............................. 247 CONSTRUCTION LOAN PMT (178).................. 248 SEWER BACKUP (184)..................................... 249 BUDGET SUMMARY FOR FISCAL YEAR 2013-2014 FUND BUDGET SUMMARY FY 2013-14 General Police Fire Proprietary Internal Service Capital Projects Special Revenue G. O. Debt Svc Total REVENUE SOURCES: Taxes 23,124,756 2,766,683 2,247,117 - - 7,595,147 3,042,344 1,726,562 40,502,609 License & Permits 300,270 - 7,000 21,328 - 86,487 12,900 - 427,985 Miscellaneous Revenue 280,448 10,000 3,500 116,092 113,526 - 227,343 - 750,909 Investment Income 87,879 24,080 18,064 574,431 65,787 164,149 3,156,940 30,000 4,121,330 Other Revenue - - - 800 - - - - 800 Charges for Services 478,558 56,646 12,500 28,290,419 11,844,884 - 1,940,999 - 42,624,006 Fines and Forfeitures 1,709,552 21,000 - - - 65,577 263,377 - 2,059,506 Intergovernmental 502,821 - - - - - 468,349 - 971,170 Lease Payments - - - - - - - - - Proceeds from Loan - - - 695,496 - - - - 695,496 Transfer In - Inter 2,493,552 9,552,962 7,644,210 9,028,091 - 3,625,494 1,158,177 - 33,502,486 Transfer In - Intra - - - - - - 1,323,077 - 1,323,077 Total Revenue 28,977,836 12,431,371 9,932,391 38,726,657 12,024,197 11,536,854 11,593,506 1,756,562 126,979,374 Gain / (Use) of Fund