BENTONVILLE ARKANSAS

Transcription

BENTONVILLE
ARKANSAS
2015 BUDGET
JANUARY 1 – DECEMBER 31
City of Bentonville, Arkansas
2015 Annual Budget
January 1 – December 31
Bob McCaslin
Mayor
City Council and Other Elected Officials
Name
Stephanie Orman
John Skaggs
Tim Robinson
Chris Sooter
James Smith
Bill Burckhart
Octavio Sanchez
Jim Webb
George Spence, City Attorney
Linda Spence, City Clerk
Ward
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Prepared by:
Denise Land
Finance Director
Jake Harper
Assistant Finance Director
Visit our web site at: www.bentonvillear.com
Position
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The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the City of Bentonville, Arkansas for its annual budget for
the fiscal year beginning January 1, 2014. 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.
Mission Statement
The mission of Bentonville City Government is to preserve, promote and sustain an excellent
quality of life within our city. In partnership with the community, we pledge to deliver municipal
services in a professional, personal, and responsive manner.
The City of Bentonville values:
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Citizens as customers, deserving the highest quality of services delivered by a local
government.
An open, accessible government, where citizen involvement, individually and collectively, is vital.
People as our most important resource.
Public safety for all citizens.
A community that strives for beauty and cleanliness.
Fairness, integrity and trust as essential qualities of ethical governance.
Responsibility and accountability.
Taking pride and achieving the highest quality in all we do.
Encouragement of progressive thinking through employee involvement and teamwork.
Positive liaisons with local governmental organizations.
Achievement of a positive solution to every problem.
Table of Contents
Page
Bentonville at a Glance ........................................................................................................ i
Organization Chart .............................................................................................................xx
Schedule of Key Personnel ............................................................................................... xxi
Budget Message
Mayor’s Message to Council ............................................................................................... 1
Budget Summary
Fund Structure .................................................................................................................. 13
Major Revenues and Expenses ........................................................................................ 14
Debt ................................................................................................................................... 31
Summaries by Fund .......................................................................................................... 35
Fund Balances .................................................................................................................. 46
Basis of Accounting and Budgeting ................................................................................. 48
Budget Process ................................................................................................................. 49
Financial Policies .............................................................................................................. 52
General Fund
General Fund Introduction ................................................................................................ 55
Accounting & Purchasing .................................................................................................. 56
Administration ................................................................................................................... 59
Airport ................................................................................................................................ 62
Attorney ............................................................................................................................. 64
Building Inspection ............................................................................................................ 67
Capital Sales Tax .............................................................................................................. 70
CDBG………………………………………………………………………………………………72
District Court ..................................................................................................................... 74
Engineering ....................................................................................................................... 77
Fire .................................................................................................................................... 80
Library………………………………………………………………………………………………83
Parks/Public Works Maintenance……………………………………………………………….87
Parks Recreation………………………………………………………………………………….90
Planning ............................................................................................................................ 92
Police................................................................................................................................. 95
Utility Fund
Utility Fund Introduction .................................................................................................... 98
Billing and Collection ......................................................................................................... 99
Electric............................................................................................................................. 102
Inventory ......................................................................................................................... 105
Meter Reading ................................................................................................................. 108
Sanitation ........................................................................................................................ 111
Sewer Rehab .................................................................................................................. 113
Public Works Director...................................................................................................... 116
Table of Contents
Wastewater ..................................................................................................................... 119
Water ............................................................................................................................... 123
Other Funds
Other Funds Introduction ................................................................................................ 126
Capacity and Impact Fees
Fire Impact Fees .......................................................................................................... 127
Parks Impact Fees ....................................................................................................... 129
Water Capacity Fees.................................................................................................... 131
Wastewater Capacity Fees .......................................................................................... 133
Street ............................................................................................................................... 135
Debt Service ................................................................................................................... 138
Capital
Capital Introduction ......................................................................................................... 140
Capital Items ................................................................................................................... 141
Capital Items Explanations ............................................................................................. 145
Effects of Capital on Operating Budgets ......................................................................... 153
Staffing
Personnel Introduction .................................................................................................... 155
Personnel Requests ........................................................................................................ 156
Staffing Changes ............................................................................................................. 157
Authorized Strength (FTEs) ............................................................................................ 158
Schedule of Key Personnel ............................................................................................. 165
Organization Chart .......................................................................................................... 166
Appendix
Electric Rates .................................................................................................................. 167
Water and Wastewater Rates ......................................................................................... 168
Sanitation Rates .............................................................................................................. 169
Miscellaneous Statistical Data ........................................................................................ 170
Census Data ................................................................................................................... 171
Glossary .......................................................................................................................... 174
BENTONVILLE AT A GLANCE
Bentonville, the county seat for Benton County, is located in the northwest corner of Arkansas. Missouri
borders the county to the north and Oklahoma to the west. Little Rock, the state capital, is in the center of
the state and slightly more than 180 miles to the southeast. Bentonville enjoys four distinct and beautiful
seasons in a climate that has drawn a variety of individuals who seek a special environment to live, work,
and raise a family.
Fayetteville, with a 2010 census population of 73,580, is the county seat for Washington County and is
home to the University of Arkansas. It is 25 miles to the south of Bentonville. Between Fayetteville and
Bentonville are the cities of Springdale, population of 69,797 based on the 2010 census (the 2000 census
count was 45,798), and Rogers, population of 55,964. Bella Vista is short distance to the north of
Bentonville, offers 7 lakes and 126 holes of golf, tennis and other activities, with a population of 25,250.
The local area offers good hunting, fishing, camping, and hiking. Northwest Arkansas Community
College is in Bentonville and offers opportunity for education after high school.
Benton and Washington counties have historically experienced strong economic development with lower
unemployment rates than the national average and growing population estimates of 221,339 and 203,065
respectively. Growth has been very rapid, with Benton County’s population up 44.3% between 2000 and
2010, and Washington County’s up 28.8% for the same period. Growth has continued at this rapid rate
since the 2000 census and up until late 2008.
There are several major industries in the City, with Wal-Mart and Sam’s Club headquarters in Bentonville.
The neighboring communities are home to Tyson’s Foods and J.B. Hunt Transport. A number of vendor
firms have established a presence in Bentonville and others keep arriving. They have found the area an
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attractive place to live and work. The Northwest Arkansas Regional Airport, just a few miles to the
southwest, opened in November of 1998 and has had a significant impact on continued growth in the
area. According to the airport’s web site, in 1999, which was the first full year of operation, there were
329,216 enplanements. For 2014 enplanements were 598,886 which is an increase of over 60% the
2001 count.
Voluntary annexations to the City of Bentonville have extended the city limits to the edge of the airport,
and major water and sewer lines have been constructed in that area. The Planning Department has
prepared a master plan for zoning that area of the City. Despite a slowdown, growth continued in 2008
along that corridor, with several major projects already on the drawing board and others to follow. In
addition, “fill in” growth continues in the City.
In June of 2003, a study, “Milken Institute Best Performing Cities: Where America’s Jobs are Created,”
was released by the Milken Institute. The nationally recognized Milken Institute is a non-profit, nonpartisan, and publicly supported economic think tank that was founded in 1991. That study identified the
Fayetteville metro area (which includes Bentonville) as the top metro area, for the year with a #1 ranking
in overall economic performance and #1 in job growth.
Bentonville is also listed as one of the 10 best places to live in Arkansas by MOVOTO Insider as well as
Sperling’s Best Places.
HISTORY
Bentonville is in the area that was part of the 1803 Louisiana Purchase. In November of 1837, a site was
designated as the county seat for Benton County, which was named in honor of Senator Thomas Hart
Benton, from Missouri, who worked to have Arkansas admitted as a state. Bentonville was named after
the county and was the county seat. From a population of 30 in 1838, it grew to 500 in 1860. During the
Civil War, all but twelve buildings were burned. The main buildings around the square were built between
1875 and 1888. Bentonville was incorporated as a town in January of 1873. By 1900, Bentonville had a
city-owned light and water plant and was working on a sewer program. There was also a telephone
company and school system. Prior to the Civil War, the money crops were cotton, hogs, cattle, and
mules. There were three cotton gins and a tobacco factory. Apples gained commercial importance with
the coming of the railroad in the 1860s. Benton County was credited by the U.S. Census Bureau as
having the largest number of bearing apple trees of any county in the United States for several decades.
The major industries were apples, strawberries, peaches, railroad ties, mine props, horses, and mules,
hardwood for wagon spokes, lime, grain, and produce. By the 1930s, the trend turned to poultry and
dairy, which are the major cash crops today.
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Bentonville Downtown Square
POPULATION
Bentonville’s population has grown rapidly since 1990, when the official population from the national
census was 11,257. A special census that began in 1995 and was certified in early 1996 put the official
population at 15,363, which was an increase of more than 36% in just over five years. The 2000 census
set the official population at 19,730 and in 2005, the Council voted to contract with the Census Bureau for
a special census. The enumeration began early in 2006, and confirmed a population of 28,621. The
following chart shows the rapid population change from the figure of less than 5,000 people in 1950.
Demographic information from the 2010 census can be seen on page 171-173.
The 2010 census showed a population of 35,301 and it is currently estimated to over 40,000.
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City of Bentonville - Population
40000
35000
30000
25000
20000
15000
10000
5000
0
The City historically benefits from low unemployment rates. Bentonville is included in the area of
Northwest Arkansas that was identified by the Milken Institute in 2003 as being part of the strongest
regional economy in the United States. This reality is played out every day as more and more companies
locate portions of their operations in Bentonville and surrounding communities to support the growth of
Wal-Mart. In June of 2009, Forbes magazine listed the Northwest Arkansas Region as one of the best
cities for recession recovery.
2014 was a year of more accolades! For the 5th year in a row, Bentonville was named a Volunteer
Community of the Year by the State of Arkansas, proving that our citizenry is one that cares about its
community and its people. In 2014, volunteers recorded more than 63,044 hours of service resulting in a
gift to our community worth $1.4 million.
In December, Arkansas Business magazine named Bentonville a 2012 City of Distinction in the Tourism
category. Too, The Washington Post named Bentonville’s dining scene to its 2013 “In” list over
Charleston, South Carolina. In a Southern Living magazine article titled, “Is Bentonville the South’s New
Cultural Mecca?” several local restaurants were featured and praised for their exceptional cuisine. In this
article, Mike McClure, the new chef at the 21C Hotel, said, “Bentonville is a big city with a small town
mask.” It seems there is tremendous interest from around the world….travelers can’t wait to see what’s
beneath the mask.
Surpassing everyone’s expectations, 2014 recorded more than 1.5 million visitors to Crystal Bridges
Museum of American Art. Many are visiting our state and city for the first time. Recent spring and summer
visitors shared many kind remarks about the friendliness, cleanliness and beauty of Bentonville. The
downtown restaurant community has stepped up to this grand opportunity by offering a wide variety of
culinary experiences to all who come.
Bentonville’s population has grown to 35,301. It is estimated that it could grow to as large as 65,000 by
the year 2025 according to a University of Arkansas population study.
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CITY FACILITIES
City staff operates out of several major City facilities. City Hall is in the downtown area and is home to
Administration, which includes the Mayor’s office, Human Resources, Accounting, and Computer
Systems. City Hall also houses Utility Billing and Collection/Meter Reading, and the Staff Attorney.
District Court moved to a newly renovated building in May, 2010.
Before
After
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During 2010, the interior renovation of City Hall was started and was done in phases. The Utility Billing
collection area was renovated and a Purchasing office along with a conference room was added in the
space once occupied by the District Court.
Utility Billing
Before
After
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The main fire station is located five blocks south of City Hall. Construction for the new station began in
2007 and it was operational by the summer of 2008. The former station was opened in 1962 and served
the City well, but it needed to be replaced with a larger, more modern facility. The Fire Department also
operates four substations, one east of downtown, one to the northwest, one in the northeast, and the
newest one which opened early in 2005 is on the west side of the City. Land for a sixth and seventh
station was purchased in 2006 and 2007 and efforts are under way to identify locations for future
substations to the southwest where most of the additional new growth will take place. Penton’s Fire Chief
Magazine awarded the City’s Central Fire Station with the Gold Place Awards for 2008. Fire Station 6
should be completed in early Spring of 2015.
Bentonville Central Fire Station
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A little more than three blocks south of City Hall is the City’s new Community Development Building. This
building, which opened in January 2006, replaced an historic structure that was built as a church, served
as a library and was later home to the Police Department. The building houses the Public Works Director
and Community Development – which is comprised of Planning, Engineering, and Building Inspection.
There is also a meeting room for City Council meetings, Planning Commission meetings and other
various groups. The old building had been outgrown and was in poor condition. It has been torn down
and the space is now used as a parking lot.
Community Development Building
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The new Bentonville Library was opened in 2006 and it is a state of the art facility with more than 38,000
square feet of space available for patrons and the community. Many generous citizens came together to
privately fund the vast majority of this project and it should serve the community for years to come.
Bentonville Public Library
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Bentonville Municipal Airport dedicated its new terminal building in June of 2008. This facility is
approximately 2400 square feet and includes a welcome area, public lounge, pilot’s lounge, conference
room, restroom facilities, vending and dining areas. The tornado in March, 2006 destroyed the old
terminal building. The new facility was funded with insurance proceeds and a grant from the State of
Arkansas Aeronautics Department.
Bentonville Municipal Airport – Louise M. Thaden Field
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The Public Works shop is several blocks northeast of the Community Development Building, as well as
the Inventory Warehouse. The shop is currently home to Street, Water, and Sewer. The Electric
Department moved out in August of 2005 into a new facility that is a short distance down the street. The
space vacated by Electric was used to provide much needed room for the departments that remained in
the existing building. The Inventory Warehouse provides all of those departments with the materials they
need, as well as providing gasoline pumps for all City vehicles.
Electric Warehouse
Electric Department
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Downtown Water Tank
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The Street Department maintains over 200 miles of roads and streets in the City. The State of Arkansas
is responsible for another 31 miles of state highways within the city limits, and Interstate I-540 adds about
16 more miles to the total. In 1994, the combined total was close to 100 miles. Most of the growth is in
City streets and roads resulting from new construction and/or annexations. The annual resurfacing
project is done by contract, but the Street Department is responsible for maintenance, drainage,
sidewalks, signs, traffic signals, and other street related work.
Tiger Boulevard
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Several blocks further south is the Police Building. It was completed and placed in service in 1995, and is
an excellent, though now crowded facility. It was modified in 2009 to add additional space for the
detectives. An additional Police Services Building was constructed in 2001 to provide space for evidence
storage and processing, vehicle storage and routine vehicle maintenance, and space for a K-9 unit and
bike patrol space.
Bentonville Police Facility
The Parks and Recreation Department office is at Memorial Park which is east of downtown. Memorial
Park has a picnic area, baseball and softball fields, tennis courts, a swimming pool, a skate park, and a
sand volleyball court. A new soccer complex adjacent to the park has been completed and opened for
use. A few miles to the southeast is Phillips Park, with baseball and softball fields for youth and adult
participants. In addition, there are parks facilities at Lake Bentonville, and at Dave Peel Park, which is
just off the square. Several smaller neighborhood parks are spread around town. A large piece of
property was purchased in 2004 in the northeast part of town. The purchase was approximately 150
acres, with a ten acre parcel and another large parcel being sold, leaving close to 100 acres that the city
will retain for use as a park. A Parks Master Plan has been developed and the Parks Advisory Board has
held a series of meetings to develop a plan to help determine the use of the new park property, as well as
make overall recommendations for the City’s park system.
A new Sports Complex was operational in the summer of 2009. During 2010, Lawrence Plaza was
opened which serves as an ice rink during the winter months and a splash park during the summer
months. Orchards Parks was also opened in 2010 where concerts are held during the summer as well as
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the annual July 4 Fireworks Display. In the fall of 2011, the Downtown Activity Center was opened.
Numerous classes are offered for a nominal fee, rooms may be rented by the general public, civic groups
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and private organizations. Bikes are also available for rent. This building is where the various intramural
sports register.
Downtown Activity Center
Lawrence Plaza Ice Rink
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Orchards Park
Crystal Bridges Trail
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The Wastewater Department’s treatment facility is north of downtown. The plant’s capacity was
expanded a few years ago. The City is a charter member of NACA (Northwest Arkansas Conservation
Authority), a relatively new organization that is working to develop a regional wastewater facility that will
provide additional capacity for several communities, rather than each individual city continuing to
individually deal with expansion and the many facets of challenges that come with the need for more
capacity to treat wastewater in compliance with new and changing regulations.
Wastewater Treatment Plant
In conjunction with the wastewater treatment plant operation, a composting facility was opened in 2001
and it has had very good results. Citizens are allowed to bring yard waste and other appropriate material
without charge, and the finished product is available for purchase. This has helped with disposal of
sludge and the pressure from the reduced amount of land available for application of sludge.
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With the home offices of Wal-Mart and Sam’s Club, Bentonville is home to many employees working in
those offices and warehouses, and to a growing list of vendors who have established local offices to work
closely with Wal-Mart. The table above lists employers with a work force of at least 100 according to the
current records of the Bentonville/Bella Vista Chamber of Commerce.
EMPLOYERS
Company
Wal-Mart
Bentonville School District
Employees
12,000+
1,000 - 1,499
Product
Home office, w arehouses, store
Education
Benton County
500 - 749
County government services
City of Bentonville
300 - 499
Municipal government services
Cooper Communities
300 - 499
Real estate, developer, home builder
Financial services
Arvest
200 - 299
Fuji Photo Film U.S.A. Inc.
200 - 299
Photo processing
Northw est Medical Center
200 - 299
Hospital / medical services
PRGI
200 - 299
Audit services
Wal-Mart PMDC
200 - 299
Wal-Mart printing, bulletins, posters, etc.
Bella Vista Village POA
200 - 299
Recreation and retirement community
CEI Engineering
100 - 199
Engineering services
Local & regional new spapers
Community Publishers
100 - 199
Kennametal IPG
100 - 199
Carbide tipped tools and cutting tools
NCR Wal-Mart
100 - 199
Support team to Wal-Mart
Outdoor Cap Company
100 - 199
Distribution of headw ear
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ORGANIZATION CHART
CITIZENS
CITY COUNCIL
CITY ATTORNEY
MAYOR
CITY CLERK
DISTRICT COURT
EXECUTIVE
ASSISTANT
BOARDS &
COMMISSIONS
TRANS/STREETS
ENGINEERING
POLICE
FIRE
FINANCE AND
ADMIN
STAFF ATTORNEY
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COMMUNITY
DEVELOPMENT
LIBRARY
PUBLIC WORKS
SCHEDULE OF KEY PERSONNEL
Position
Name
Phone
Mayor
Community Development Director
Chief Building Inspector
Parks and Recreation Director
Recreation Program Supervisor
Maintenance Supervisor
Finance Director
Human Resources Coordinator
Systems Manager
Billing and Collection Manager
District Judge
Fire Chief
Library Director
Police Chief
Staff Attorney
Transportation Engineer
Street Manager
Engineering Director/Engineer
Assistant Manager
Assistant Manager
Public Works Director
Wastewater Manager
Water Utilities Manager
Parks Maintenance
Bob McCaslin
Troy Galloway
Lance Blasi
David Wright
Ronald Farmer
Joshua Stacey
Crant Osborne
Denise Land
Ed Wheeler
Jonathan Rogers
Jake Harper
Gary Wilson
Ray Bunch
Brent Boydston
Hadi Dudley
Jon Simpson
Camille Thompson
Mike Churchwell
Tony Davis
Travis Matlock
Wayman Thurman
Doug Charest
Mike Bender
Mike Roberts
Preston Newbill
Bart Mahoney
479-271-5966
479-271-3122
479-271-3125
479-271-3109
479-271-3109
479-271-3109
479-271-3109
479-271-3118
479-271-3191
479-271-5911
479-271-6781
479-271-3104
479-271-5923
479-271-3155
479-271-3194
479-271-3172
479-271-5914
479-271-5964
479-271-3130
479-271-5941
479-271-5943
479-271-5985
479-271-6720
479-271-3160
479-271-3142
479-271-3109
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BUDGET MESSAGE
January 1, 2015
To:
Members of the City Council
Citizens of Bentonville
I hereby present the adopted budget for the year 2015 for the City of Bentonville, Arkansas. This budget
has been prepared and submitted in accordance with Arkansas statutes. Under Arkansas Code 14-58201 and 14-58-202, for our form of government the Mayor must submit the annual budget for the coming
year to the City Council on or before December 1 of each year, and the governing body must adopt an
annual budget by February 1 of the budget year. Our practice is to present the budget to the Council by
the first meeting in November, and for the budget to be adopted in mid-December. The 2015 budget was
adopted on November 25, 2014.
BENTONVILLE IS STRONG AND HEALTHY
I am honored to report to Bentonville’s citizens that their City is financially sound. Through fiscal
conservation, City staff and City Council have kept balance sheets firmly in the black during another
calendar year.
Bentonville’s momentum continues as we move into 2015. The 2014 election cycle resulted in four new
City Council members being elected to serve with the four members who were re-elected. I am honored
to be given a third term and commit to serve with professionalism, character and integrity in all that I do
over the next four years.
Bentonville is experiencing unprecedented recognition locally, regionally and nationally. The reasons for
this are many. The community we live in is very special in that countless individuals, businesses and
organizations share a desire to see continued improvement without respect for who receives the credit.
This makes for a very special community and helps define this great city we call Bentonville.
I want to begin by acknowledging and thanking two groups who responsibly and diligently lead
Bentonville’s endeavors. The first group is City staff. The City is blessed to have an extraordinarily
professional municipal team. The City’s senior staff oversees more than four hundred city employees.
Employees dedicated to providing taxpayers with an “exceed expectations” return on their tax dollars. The
staff team is highly educated and certified in the professions that are critical to providing our citizens with
exemplary service. The City employs seasoned professionals in each of these fields of expertise: legal,
courts, finance, administration, law enforcement, fire safety, community planning, engineering, library
services, human resources, technology, parks & recreation, public works, transportation, utilities
management, and customer service.
The second group is our City Council. Since beginning as Mayor in 2007, the City Council has embraced
both the vision and the methods for responsible growth that I and staff have presented. The Council has
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BUDGET MESSAGE
also consistently supported the conservative financial strategies we have proposed. The combined
efforts of the City Council and staff are decidedly one of the primary reasons our City has flourished and
received the positive recognition which I believe is richly deserved.
2014 was a busy, productive year. I will briefly summarize some of the high points.
SERIES 2007, SERIES 2009 AND SERIES 2010 BOND ISSUE
It is good to recall the 2007 Capital Bond proposal approved by Council and presented to voters in
August, 2007. The voters gave overwhelming support to the proposal with a 78% passing vote. This vote
allowed much needed capital projects to proceed during an economic downturn of historic proportion. The
timing could not have been better. This vote approved $110 Million in Capital Improvement Bonds.
Financing for this proposal was made possible by extending for 25 years the one cent capital sales tax
passed in 2003. The first of three planned issuances took place in November, 2007 and the second
issuance took place in December, 2009 about one year earlier than originally planned. The third series
was issued in November, 2010. The three series total a little more than $85 million and is currently being
targeted towards the following purposes:
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Street Improvements, including particularly, without limitation, any curb, gutter and drainage
improvements, equipment, land acquisition, street lighting, utility adjustments, sidewalks and
traffic signals; $65.2 million
Park and Recreation Improvements, including particularly, without limitation, any necessary land
acquisition, equipment and parking, drainage, lighting and utility improvements; $15.4 million
Fire Department Improvements, including particularly, without limitation, any necessary land
acquisition and parking improvements; $2.4 million
Police Department Improvements, including particularly, without limitation, any necessary land
acquisition and parking improvements; $ 1.5 million
Airport Improvements, including particularly, without limitation, improvements to the runway and
taxiway and any land acquisition. $ 750,000
If sales tax collections continue the trend over the next several years, it is the City’s intent to have early
pay offs on the bonds with the stepped up collections.
At the end of 2014, bond money funds of almost $75 million had been used for various capital projects.
Street projects account for most of these expenditures but the City is also making major improvements
and additions to its parks system as well as police, fire and the airport.
BENTONVILLE CONTINUES TO GROW
Since opening in November 2011, Crystal Bridges had welcomed over 1.5 million visitors from across the
world. The “State of the Art” collection was especially popular with more than 127,000 people stopping by
to view these unforgettable pieces of American art. Not coincidentally, Bentonville’s hospitality tax
collections were up about 12% last year.
For the fifth year in a row, Bentonville was named a Volunteer Community of the Year by the State of
Arkansas. This past year 19,232 volunteers recorded more than 389,000 hours of service resulting in a
gift to our community worth $8.7 million.
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BUDGET MESSAGE
Bentonville’s current population is estimated to be 41,725, a 3.2% increase from prior year. The region’s
unemployment rate sits at 3.9%, compared to 5.6% nationally.
Bentonville’s 2014 sales tax receipts were basically equal to 2013 collections. However, November sales
tax receipts were up by a little over 24%. The City is financially positioned to continue providing services
and customer service that exceed our customer’s expectations throughout 2015.
City of Bentonville - Sales Tax Growth
$30,000,000
$25,000,000
$20,000,000
$15,000,000
$10,000,000
$5,000,000
$2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
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BUDGET MESSAGE
UTILITIES
Our Utility Billing team managed the collection and administration of more than $84 million from more
than 21,000 accounts while providing a high level of professional customer service.
WASTEWATER
A regional wastewater treatment facility has become a reality. Bentonville has led this initiative for the
past several years and helped persuade the State of Arkansas to assist with funding in 2007. Northwest
Arkansas Conservation Authority (NACA) authorized the issuance of construction bonds in February of
2008. NACA was operational at the end of 2010. This facility will insure capacity well into the 21st
century.
The Public Works Director continued his ongoing efforts to insure regulatory compliance at our City and
Regional wastewater treatment facilities, including our challenge against the EPA’s unfounded TMDL for
phosphorous on Town Branch which is both historic and exciting, He led the City’s efforts to purchase
37 acres of real estate to relocate (under one roof) our Street, Water Utilities, Wastewater, Electric and
Inventory departments to a campus setting.
The Wastewater Department is currently operating and maintaining 53 lift stations. The City continues to
take a leadership role in expanding relationships with Rogers, Springdale, Fayetteville and Siloam
Springs to form the NW AR Intergovernmental Working Group on Water and Wastewater Discharge
Issues (IWG).
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BUDGET MESSAGE
WATER
The Beaver Water transmission line was completed in 2007 and it came in close to one million dollars
under budget. This investment of almost $20 million is designed to provide for the City’s needs for at
least 15 years.
ELECTRIC
Bentonville is one of 15 Arkansas cities with a municipal owned electric company and the Electric
Department continues to be marked with growth related opportunities. Two new substations were
completed in 2007 and 2006 and a 9th station was finished in 2011. Not only is the goal of the City to
provide reasonable and reliable electricity, the electric utility is a solid, reliable revenue source for the
General fund. In 2015, the franchise fee is 5.5%.
In 2014, the Electric Department completed numerous upgrades designed to minimize interruptions and
increase the reliability of our delivery system. The reliability rate remains at 99.99%.
A second app was made available in the iPhone App store and at Google’s App store. The new app will
allow our customers to report a power outage on his/her mobile device and receive "push" notifications
from the city concerning significant issues.
TRASH AND RECYCLING
In May of 2007, the City Council unanimously approved the implementation of a new solid waste and
recycling program. The new program began in December of 2007.
The first full year of the City’s Recycling and Solid Waste program produced phenomenal results. The
citizens of Bentonville recycled approximately 2,300 tons of paper, plastic and metal. This represented
more than 12 times the product that would have been captured during one year previously. In 2010
5
BUDGET MESSAGE
recycling was down with 1,748 tons. The City is thankful for the support and commitment from our
citizens that made this program successful.
TRANSPORTATION
In 2014, the Transportation Department oversaw the completion of the Windmill Road Project.
In the
works for several years, the widening of Arkansas 12, or Southwest Airport Regional Boulevard began
last November. As part of, and in coordination with this road widening project, electric, water and sanity
sewer lines were relocated. Sometime in late 2016, there will be a much needed five lane highway from
Walton & Rainbow Curve west to Shell Road. In 2014, right-of-way and easement acquisitions and utility
relocation was completed for the Main Street South Street Improvement Project. Right-of-way easement
th
acquisitions for the 8 Street project are well underway.
MUNICIPAL AIRPORT
Our City Engineer oversaw the completion of Bentonville Municipal Airport’s Runway Safety Area Project
in 2014. This project brings the safety area into compliance with FAA regulations and provides for safer
airport operations. Additionally, the City hired a contractor to update the airport’s Master Plan. The
current Master Plan was last updated in 2003; much has changed over the past 12 years. The
construction of a new T hangar is near completion on the west side of the runway near SW “I” street. This
construction marks the beginning of exciting development for the west side. A new box hangar has been
submitted for the east side and construction is anticipated in spring of 2015.
FIRE
Thirty-nine Fire Department paramedics were re-certified in Advanced Cardiac Life Support and Pediatric
Advanced Life Support. Other personnel were trained in the areas of swift water emergency, hazardous
materials and active shooter emergencies. The department was rewarded almost $112K in grants.
Construction is underway on Fire Station 6, located near the corner of SW “I” Street & SW Regional
Airport Blvd., This new facility is expected to be completed within the next 30 days.
POLICE
At the Bentonville Police Department and Emergency Dispatch Center, 2014 represented another busy
year marked with several accomplishments. Total calls for service in 2014 were near 55,000. This
number includes all police, fire, and EMS calls and represents a significant increase over the 45,000 total
calls for service in 2013 . Despite the increase in calls, there was not a notable increase in more serious
crimes or crimes against persons. Likewise, there were no trends in criminal activity in our community
that should be cause for concern. One homicide case in 2014 resulted in a speedy arrest despite the
suspect fleeing the area.
Many of the Police Department’s efforts and accomplishments were aimed toward preparing our officers
and our agency to better serve our growing community. Employee development and retention resulted in
our police department finishing 2014 fully trained and fully staffed with 67 sworn officers and 30
professional staff members. Defensive Tactics training was completed by all our officers and our SWAT
team members received updated training. New tactical response methods were developed in conjunction
with our Fire Department to enable quicker emergency medical care in active shooter situations. A
member of the Criminal Investigations Division who specializes in computer forensic examinations now
works with a regional task force to combat computer crimes and crimes against children. This detective
also obtained an advanced computer forensic certification and is the only law enforcement officer in the
state to hold such a certificate. All of these changes and upgrades will ultimately increase our overall
safety, and promote the efficiency and accuracy of the services our police department provides.
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BUDGET MESSAGE
Police and Fire Dispatchers once again implemented and completed a 9-1-1 education program for kids
at our local elementary schools. This program allows emergency dispatchers to interact with First Graders
and explains when and how 9-1-1 should be used. The program also instructs children that they should
“stay calm” and “stay on the phone”. Additionally, in response to nationwide school security concerns, the
Police Department also continued its established a program to increase safety and security in our
schools. This program involves random visits to elementary and middle schools that are not served by
School Resource Officers.
DISTRICT COURT
Bentonville’s District Court is in the process of completing an interface with the Police Department
software that will allow new citations to be directly imported into the case management software; creating
the case and associated name record information automatically.
In 2014, the District Court concentrated on enhancing the existing DWI Court program. Having
experienced some changes in the make-up of the DWI Court Team, District Court re-grouped and sought
out training opportunities. Using the funds from a $15,000 Arkansas State Police Grant, the District Court
was able to complete a two (2) day “Operational Tune-Up” in March. Additionally, the District Court was
able to send four (4) members of their Team to a week-long National Association of Drug Court
Professionals Conference in Anaheim, CA.
In August of 2014, the Chief Court Clerk, ‘, completed a three (3) year Court Management Program and
became one of only four (4) current District Court Clerks to be an Arkansas Certified Court Manager.
Graduation took place in the courtroom of the Arkansas Supreme Court and was chosen by her
classmates to deliver the commencement speech
LEGAL
The Legal Department focused on innovative problem-solving programs and professional development.
The Staff Attorney attended the Straus Institute for Dispute Resolution’s highly ranked and intensive
professional skills program at Pepperdine University. The principles of dispute resolution echo many
elements of the City’s Mission Statement and allow staff to better understand, manage and resolve
conflict while supporting an environment that enhances informed decision making.
Together with other members of the City’s DWI/Sobriety Court team, the Staff Attorney attended the
th
National Association of Drug Court Professional’s (NADCP) historic 20 Annual Conference. The
NADCP focuses on using proven strategies within the justice system to compel offenders to change their
lives and enhance public safety. This movement and the broader problem-solving court principles are
creating visionary advancements in the courtroom.
ADMINISTRATION
The Human Resources department successfully continued the transition toward complying with the
federal Affordable Care Act; being able to add the additional required coverage with only a minimal plan
cost increase (less than 5%). This enabled the City to control the total cost of healthcare, while adding
more covered members and meeting federal plan guidelines for additional coverage. Also, the HR team
began the implementation process of a new healthcare cost management tool (COMPASS) which will
allow covered members access to comparative cost data for medical procedures and testing and access
to comprehensive medical bill review. These new tools will help employees (and the City) make better,
lower-cost healthcare choices, thereby saving them and the City money on their healthcare costs.
7
BUDGET MESSAGE
BUDGET AND FINANCE OVERVIEW
The Government Finance Officers Association (GFOA) has almost 18,000 members and is the
professional association of state/provincial and local finance officers in the United States and Canada,
and has served the public finance profession since 1906. Government organizations may submit their
annual budgets to the GFOA to be considered for the Distinguished Budget Presentation award.
Bentonville has received the award each of the past sixteen years. First-rate budgeting is essential to the
City’s success, particularly as the budget increases each year proportionately with growth.
The City’s 2015 budget is one of the largest in our history with budgeted expenditures, before
interdepartmental transfers, of over $124 million dollars and total expenses of more than $122 million
dollars. Almost $12 million dollars is dedicated to capital expenditures.
Even with the increased expenditures required to keep pace with growth, the City has shown fiscal
responsibility by maintaining a healthy reserve in fund balance. Our budgeted 2015 fund balance is over
$10 million. The City’s fund balance policy, adopted during the budget process in 1998, is based on
guidelines from the national Government Finance Officers Association. Our policy states that we
maintain a fund balance equals to at least 10% of our total Operations and Maintenance budget. The
City has also maintained a responsible approach toward debt, borrowing when necessary to complete
vital public projects, but staying well within its legal and financial limits. .
PARKS AND RECREATION
In 2014, Parks and Recreation hosted recreation programs that included more than 132,000 participants
and $1,095,000 in gross revenue. Also in 2014, the Bentonville park patrons volunteered 63,044 hours
valued at more than $1.4 million.
Our Parks and Recreation Staff completed many successful park improvement projects i.e. The Legacy
Orchard at Orchards Park, Sports Fields Improvements at Memorial and Phillips Park, Merchants Park
improvements, and the installation of more than 650 new trees in our park system.
Bentonville Parks and Recreation received two prestigious awards. First, the International Mountain Bike
Association designated Bentonville as a Silver Level Ride Center. This designation is an award only 12
other communities in the world have received. Also, the United States Specialty Sports Association
named Memorial Park as the Facility of the Year for the State of Arkansas.
Work continues on the much anticipated Bentonville Community Center. To date, the project is 75%
complete. The landmark facility should be available to Bentonville residents by mid-year 2015.
LIBRARY
Bentonville Public Library was voted “Best Library” by the readers of NWA Media. In 2014, the Library
checked out 602,217 items, totaling 41,625 more than last year. This is a new milestone for our library’s
annual circulation records.
All five Librarians at Bentonville Public Library published professional articles in the Arkansas Libraries
journal. The Library Director was awarded the LaNell Compton Prize by the Arkansas Library Association
for the best article published within a two-year period.
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BUDGET MESSAGE
The Library partnered with Bentonville Public Schools as strong participants in the Declaration for the
Right to Libraries initiative. Bentonville’s local involvement and statewide leadership in the national
advocacy campaign was recognized by the American Library Association. Additionally, the Library staff
launched a Tech Card initiative with two test schools within the public school district to provide students
with access to educational databases. This program involved designing special library cards and a new
student portal website, plus offering professional training to teachers.
Grants, sponsorships and donations greatly support the public library in their service to our community.
In 2014, contributions valued at more than $136,900 were made in support of the Bentonville Public
Library.
COMMUNITY DEVELOPMENT
Our Community Development team had some very impressive stats to report. Total valuation of all
building permits was up by $83 million from 2013, with a 27% increase in residential valuation and 51%
increase in commercial valuation. The number of residential units permitted was up 94%, due in large part
to a shift in development trends from predominantly single family to increasing multifamily units.
Residential alterations, remodels and additions were high with a 24% increase over 2013.
In 2014, the Community Development staff implemented its “Bentonville Blueprint”. The Bentonville
Blueprint was developed with the involvement of more than 400 participants that included interviews,
visioning sessions and an online survey. The Blueprint includes both the identification of seven targeted
sectors for Bentonville to focus its marketing efforts, as well as strategic priorities in seven areas of focus
with strategies and action items related to each. These targets and strategic priorities will allow the City of
Bentonville to focus on leveraging its exceptional assets, mitigating its challenges and filling voids in its
economic development inventory. In addition, an implementation plan and metrics to measure results
were also provided.
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BUDGET MESSAGE
In January 2014, City council adopted the SE Downtown Area Plan that established two new experience
districts: The Arts District and The Market District. The plan proposed a year-round indoor public market
in the Market District and an Artists’ Live/Work Corridor in the Arts District. The Community Development
team initiated plan implementation by completing a pedestrian connection between the two districts on SE
th
6 Street.
The second annual Tree Planting Blitz was held on October 24 and logged more than 800 volunteer
hours from over 200 volunteers planting 634 Trees. The inaugural planting event in 2013 won Bentonville
recognition as a City of Distinction by Arkansas Business.
In October of last year, the Bentonville Public Art Advisory Committee presented its inaugural public art
initiative, Bentonville City Art, with three sculptures installed on the North Bentonville Trail. Located along
the hard surface trail within a 7-minute walk south/east of the Hidden Springs parking area, these
proposed works constitute a sculpture trail intended to enhance the user experience of walkers, runners,
cyclists and other visitors of all ages.
The sculptures were selected for their ability to beautify, draw attention to, and visually augment the
landscape along the trail, their potential to function as an informative educational site via signage and
touring, and for their likelihood to encourage photography and sharing via social media.
PLANNING FOR THE FUTURE
Our department managers have identified accomplishments for 2014 and goals for 2015 that are
presented in the Department Summaries of this document to help us achieve these city-wide goals. We
continue to make progress, but focus will continue to be on:
•
•
•
•
•
•
•
•
•
•
A community that promotes aesthetics and quality of life
Attract the type of growth that will improve our revenue stream and provide the City with needed
funding
Capital investments that will allow current commerce to thrive and attract future commence
Continue our role in the Northwest Arkansas Conservation Authority and development of a
regional wastewater treatment facility
A transportation system that enables our citizens and visitors to get where they need to be safely,
effectively, and efficiently
Focus on opportunities to expand and improve our parks
Strengthen the budget process by improving revenue and expense forecasts
Utility infrastructure projects to support and promote growth and quality of life
A recycling program that will set a new standard of excellence
Downtown parking that continues with the revitalization of the City’s Downtown square
Commitment to shaping the future of the City requires many master plans that are frequently reviewed
and kept relevant even in these times of unprecedented growth and change. Many people perhaps are
not aware of those plans and of how comprehensive our overall planning is throughout our departments.
The Comprehensive Plan is a dynamic document that must change periodically and because of the rapid
growth and development needs a complete overhaul at least every five years. Various committees will be
set up to address different aspects of the plan. There are numerous other important official planning
documents in place that are also under almost constant review with updates done from time to time. The
following list identifies some of our major planning documents, the lead department responsible for them,
the date of the most recent revision, and a brief description of the plan.
General Plan
Community Development
May 2007
This plan is comprehensive for the entire city. It covers such things as land use,
transportation, environment, utilities, infrastructure, open space and recreation, business
and industry, public safety, and community facilities. It is supported by other documents
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BUDGET MESSAGE
such as the Future Land Use Plan and the Master Street Plan. It is reviewed every five
years with needed amendments identified through normal events that take place. The last
revision was in December 2000 with an update currently underway.
Downtown Master Plan
December 2004
This plan addresses the redevelopment and revitalization of downtown Bentonville. It
covers such things as economic development, infrastructure, promotion, circulation and
linkages, development and redevelopment, architecture and streetscape, image and
identity. It is reviewed annually to determine implementation status and guide activities for
the upcoming year.
Master Parks Plan
Parks and Recreation
August 2007
This plan is in the process of a complete revision by a Parks Advisory Board that was
created in October of 2005. Public meetings have been held, with more scheduled. A
survey of citizens and user groups that use our facilities has been done, along with an
inventory of the staffing needs, current parks and trails, and the condition of each.
Capital Improvement Plan
Planning Department
July 2011
This is a five-year plan that is updated annually to show a rolling five year period. It shows
projected revenue and expenses for each City department as well as projected additional
positions that will be requested. In addition, each capital item projected for the next five
years is included along with a descriptive sheet for each item. With the revenues,
expenses, and capital items the City is able to project fund balances for each year and to
shift capital to show when the items included can be expected to be funded. The plan is
used as the basis for the annual budget that follows shortly after adoption of the CIP.
Fire Facilities Plan
Fire Department
May 2002
This plan addresses the future building needs of the fire department. It addresses needs
due to growth, and the need to replace the main fire station due to its age and inadequate
size. The plan covers the approximate locations for needed fire stations, and the
approximate cost of building, equipping, and staffing those stations.
Electric System Master Plan
Electric
2008
This is a comprehensive Ten-Year Master Plan for the City of Bentonville Electric Utility.
Most of the elements outlined and recommended in this document have been constructed
at this time and a new study has been included in this budget.
Hydraulic Analysis/Master Plan Water
2002
This is a comprehensive hydraulic evaluation of the water distribution system including
recommendations for improvements in three increments: Immediate, Near Term, and Long
Term. It includes a comprehensive Master Plan map of recommended improvements.
Master Trail Plan
February 2012
This plan identifies trail and sidewalk routes. It establishes trail routes; trail types, funding
options, design standards and a proposed implementation schedule. The plan will be
reviewed again in 2015.
Municipal Airport Master Plan Airport & Administration
October 2014
This plan assesses the existing conditions of the Airport and the surrounding community. It
looks at the potential for growth along with potential deficiencies and proposed solutions,
and provides cost estimates for future development, including anticipated funding from both
the FAA and the State.
11
BUDGET MESSAGE
CDBG Action Plan
Planning
October 2014
The Action Plan is a document required on an annual basis by H.U.D. The Plan states how
allocated CDBG monies will be spent for that program year. It also lists yearly goals to be
accomplished in the efforts to benefit low-to-moderate income individuals or blighted areas
within the designated low-to-moderate income areas within the City.
Recent Travel and Leisure magazine named Bentonville as one of the Hottest Travel Destinations of
2012 (the only destination in the United States). This distinction is directly related to the opening of
Crystal Bridges Museum of American Art. The opening marked the beginning of change for Bentonville
and Northwest Arkansas as a destination for the arts. More than 1.5 million people have already visited
the museum since its opening. Alice Walton, in describing why she decided to build Crystal Bridges said,
“When you give a gift, you want to give something that you hope greatly enriches and transforms other
lives. So I guess it’s that potential at transformation that made me feel like it was the right thing to do.”
This one exceptionally spectacular gift will truly be the catalyst of future economic growth for this entire
region. I know I speak for many when I say “Thank You” to Alice Walton for her vision and enormous
generosity. Additionally, thanks to the Walton Family Foundation for their continued support and
tremendous gifts which are too many to mention here.
The mission of Crystal Bridges Museum of American Art is to welcome all to celebrate the American spirit
in a setting that unites the power of art with the beauty of landscape. Wal-Mart’s 20 million dollar grant to
cover admission fees makes it possible for everyone to visit the museum free of charge. Free admission
for the world! Thank you Wal-Mart and your worldwide associates!
The current financial condition of our City is a result of excellent planning and teamwork. The
conservative disciplines embraced by Council and Staff allow for uncompromised funding for the critical
public safety, utility and quality of life amenities that make our City a special place to live and work.
One of our greatest gifts is our volunteer citizenry. Volunteers help build good strong communities. The
City’s Outstanding Citizen Award Program was initiated four years ago and it has been our pleasure to
publicly recognize deserving individuals. I encourage the citizens of Bentonville to honor their colleagues,
neighbors, church members, teachers, children and others by nominating them for this award.
In summary the City of Bentonville was the recipient of over $16.2 million in grants, donations and
volunteer hours -- an unprecedented amount. Thanks Community!
The authors of Creating the Best Workplace on Earth, Rob Goffee and Gareth Jones, state that "highly
engaged employees are, on average, 50% more likely to exceed expectations than the least-engaged
workers. And companies with highly engaged people outperform firms with the most disengaged folks- by
54% in employee retention, by 89% in customer satisfaction, and by fourfold in revenue growth.” The
term “synergy” comes to mind. That is, the idea that when two individuals with different complementary
skills cooperate. Most believe that synergy in the work place creates a positive and supportive working
environment. It is this type of collaboration that I believe is prevalent in ALL we accomplish. As I
contemplate another four years as Mayor, I hope this synergy continues to drive the vision of the City’s
leadership (in the form of its staff) and the eight elected members of the City Council.
Thank you and may God continue to bless our City and Northwest Arkansas.
Bob McCaslin
Mayor
12
FUND STRUCTURE
The City of Bentonville fund structure is outlined below for Governmental, Proprietary, and Fiduciary fund
types.
GOVERNMENTAL:
Governmental Funds are used to account for the City’s expendable financial
resources and related liabilities (except those accounted for in proprietary and similar trust funds).
General: The General Fund is the general operating fund for the city. It is used to account for all
financial resources that are not accounted for in other funds. All general tax revenue and other
receipts that are not allocated by law or contractual agreement to some other fund are accounted
for in this fund.
Special Revenue: Special Revenue funds are used to account for revenue sources that are
legally restricted to expenditure for specific purposes (other than special assessments,
expendable trusts, or major capital projects). The City of Bentonville has four funds in this group:
Street, Parks and Recreation, Library, and Impact and Capacity Fees.
Street Fund: This fund is used to account for revenue received from the state as turnback funds
that are required to be used within the Street Department, the City’s share of funds provided from
the county road tax, any other funds such as grants or donations specifically for the Street
Department, and any funds that are transferred from the General Fund.
Impact and Capacity Fund: This fund is used to account for revenues collected due to new
growth of homes and businesses in the City. Fire Impact Fees are restricted to capital
expenditures that are necessary to keep up with the growing demands for additional stations,
machinery, equipment, and vehicles. Water and Sewer Capacity Fees are restricted to capital
expenditures necessary to increase the capacity of our current water and sewer systems.
CDBG Fund: This special revenue fund is used to account for the operations of projects utilizing
CDBG funds. Such revenues are restricted to expenditures for specified projects by the
Department of Housing and Urban Development (HUD).
Debt Service Fund: This fund is used to account for the revenues from the capital penny and
the principal and interest payments of the City’s bond issue. This also includes fees payable to
the banks involved as agents for the bondholders.
PROPRIETARY: Proprietary funds are used to account for activities that are similar to those often found
in the private sector. The measurement focus is upon determination of net income and capital
maintenance.
Enterprise: Enterprise funds are used to account for operations that are financed and operated
in a manner similar to private business enterprise, where the intent of the governing body is that
the costs of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or where the governing body has decided that periodic
determination of revenues earned, expense incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or other purposes. The City of
Bentonville has one such fund, which is the Utility Fund.
Utility Fund: This fund accounts for the City’s electric, water, sewer, and wastewater systems
whose operations are financed through user charges.
FIDUCIARY: Fiduciary funds account for assets held by the City in a trustee capacity or as an agent on
behalf of others. Trust funds account for assets held by the City under the terms of a formal trust
agreement.
Trust Funds: The pension trust fund accounts for assets held in trust for the Firemen’s Relief
and Pension Fund. Plan trustees must act in accordance with specific purposes and terms of the
retirement plan. Pension trust funds are accounted for in essentially the same manner as
proprietary funds.
13
MAJOR REVENUES AND EXPENSES
MAJOR REVENUES
A few revenues comprise a major part of the City’s total revenue, excluding transfers. The table below
shows each one that has been over $500,000, the percentage that each is of the total, and the cumulative
total and percentage. The last row in the table is a total of all other revenues, each of which is less than
$500,000. As shown, that entire group makes up a small percentage of the total figure.
The next table shows the same revenue sources, but in addition to the 2014 Budget amounts, it shows, in
the same order, the corresponding figures for 2012 Actual and 2013 Budget. Following that table are
comments on selected 2014 major revenues, especially those that are large and those that might not be
self-explanatory.
2013 ACTUAL
Electric Sales
$
51,443,877
2014 BUDGET
$
PERCENT
52,206,655
$
1,769,995
3.5%
16,200,000
17,340,000
$
1,140,000
7.0%
Capital Sales Tax
8,086,422
7,200,000
7,680,000
$
480,000
6.7%
Water Sales
9,688,234
9,262,075
9,063,590
$
(198,485)
-2.1%
Wastewater Sales
50,436,660
CHANGE
17,947,933
Sales Tax
$
2015 BUDGET
12,799,258
11,902,650
11,358,925
$
(543,725)
-4.6%
Trash Sales
3,370,289
3,237,755
3,367,890
$
130,135
4.0%
Property Tax
6,272,028
6,010,000
6,120,500
$
110,500
1.8%
Franchise Fees
4,166,269
4,187,933
4,421,580
$
233,647
General Turnback
1,225,407
571,800
564,815
$
Street State Turnback
1,427,732
1,500,000
1,500,000
$
Ambulance Charges
1,120,967
1,070,000
1,190,000
$
Building Permits & Licen
880,831
540,500
830,000
$
289,500
53.6%
Parks Programs
775,740
809,505
2,557,975
$
1,748,470
216.0%
(6,985)
120,000
5.6%
-1.2%
0.0%
11.2%
Fire Impact Fees
160,310
175,000
160,000
$
(15,000)
-8.6%
Parks Impact Fees
442,952
300,000
330,000
$
30,000
10.0%
Water Capacity
727,155
550,000
550,000
$
-
0.0%
Sewer Capacity
575,684
500,000
500,000
$
-
0.0%
121,111,088
114,453,878
119,741,930
$
5,288,052
11,342,698
8,082,169
4,919,162
$
(3,163,007)
124,661,092
$
2,125,045
Subtotal
All Other Revenue
Total Revenue
$
132,453,786
$
122,536,047
14
$
4.6%
-39.1%
1.7%
DESCRIPTION
Electric Sales
2015
$
Sales Tax
% OF TOTAL
CUMULATIVE
CUMULATIVE%
AMOUNT
OF TOTAL
52,206,655
41.9%
52,206,655
41.9%
17,340,000
13.9%
69,546,655
55.8%
Capital Sales Tax
7,680,000
6.2%
77,226,655
61.9%
Water Sales
9,063,590
7.3%
86,290,245
69.2%
11,358,925
9.1%
97,649,170
78.3%
Trash Sales
3,367,890
2.7%
101,017,060
81.0%
Property Tax
6,120,500
4.9%
107,137,560
85.9%
Franchise Fees
4,421,580
3.5%
111,559,140
89.5%
89.9%
Wastewater Sales
564,815
0.5%
112,123,955
Street State Turnback
1,500,000
1.2%
113,623,955
91.1%
Ambulance Charges
1,190,000
1.0%
114,813,955
92.1%
92.8%
General Turnback
830,000
0.7%
115,643,955
2,557,975
2.1%
118,201,930
94.8%
160,000
0.1%
118,361,930
94.9%
Parks Impact Fees
330,000
0.3%
118,691,930
95.2%
Water Capacity
550,000
0.4%
119,241,930
95.7%
119,741,930
96.1%
4,919,162
124,661,092
3.9%
100.0%
Building Permits & Licen
Parks Programs
Fire Impact Fees
Sewer Capacity
Subtotal
All Other Revenue
Total Revenue
$
500,000
0.4%
119,741,930
96.1%
4,919,162
124,661,092
3.9%
100.0%
Electric – Sales Revenue - $52,206,655: Bentonville is one of fifteen municipalities in Arkansas that
has its own electric department. The City does not generate power; it is purchased and distributed
through the City’s electric system. Meter readers read both water and electric meters, and utility bills
cover both as well as wastewater and trash service. The electric revenue projection process utilizes data
from the power company that sells the power and historical data based on growth projections. A rate
study was conducted in 2009 and the rates were increased approximately 6%. So that the City can
continue to provide reasonable, reliable power and that the revenue requirements continue to be met, a
rate study is also planned for 2015. The increase in electric sales budget number reflects a modest rate
of growth. The franchise fee to the General Fund in 2015 is at 5.5% which is a steady revenue stream for
general operations.
.
15
Sales Taxes - $17,340,000: There are three different sales taxes are included in the amount shown.
One is a local one-cent sales tax that was originally approved for ten years by citizens in a special
election in August 2003, with an effective date of October 1, 2003. In August of 2007, a special election
was held to extend the tax for 25 years to finance a bond issue in the amount of $110 million. Beginning
in 2008, 80% of this penny goes to a trustee for debt service and the remaining 20% comes to the City
and is used for other capital that was not included in the bond issue. The proceeds from this tax are
budgeted at $9,600,000 in total but only $1,920,000 is included in this number. The second sales tax is
another local one-cent tax approved in 1983 and accounts for another $9,600,000. It may be used for
any purpose approved by the City Council. The third tax is a countywide sales tax, also for one-cent, that
was passed in 1990. Each city in the county receives a pro-rata share based on population. The
budgeted amount from that tax is $5,820,000. Growth in the existing City sales tax has varied from nearly
10% to about 3% annually, and the growth in the county tax has averaged closer to 10%.
The 1% City sales tax was enacted in 1983. It is collected by vendors and remitted monthly, along with
State sales tax to the State. The State makes distribution to the City’s General fund. The timing of the
tax is two months behind. December sales are remitted to the State in January and would be received by
the City in February. In August of 2003, the voters approved an additional 1% tax that was to fund capital
projects with a minimum of 70% designated for streets. In August of 2007, a new election was held which
extended the additional 1% tax for 25 years. This capital penny will be used to fund bonds up to $110
16
million. Series 1 was issued in November of 2007 in the amount of $36.3 million. Series 2 was issued in
November of 2009 and Series 3 was issued in November of 2010. This issue will be used for street,
police, fire, airport, and parks. The County tax which was passed by the Benton County voters in 1990 is
the City’s share of a 1% county tax. The City’s portion is approximately 12.5% of this penny and is
determined on a per capita basis.
Capital Sales Tax - $7,680,000: This number is 80% of the capital penny and will be retained by the
City’s Bond Trustee to fund the Debt Service on the 2007, 2009 and 2010 Series Bonds. Any excess
collections will be used to pay off the bonds early when possible.
Sales Tax Revenue
$28,000,000
$24,000,000
$20,000,000
$16,000,000
$12,000,000
$8,000,000
$4,000,000
$2005
2006
2007
2008
2009
City
17
2010
County
2011
2012
City Capital
2013
2014
2015
Water – Sales Revenue - $9,063,590: Water Sales Revenue includes residential, commercial, irrigation,
a large wholesale customer (Bella Vista), and two small wholesale customers. With the growth of Bella
Vista and Bentonville, the wholesale contract was modified in December 2005. One major change was to
remove the requirement that Bentonville be the sole source of water for Bella Vista. The other was to
provide for a guaranteed minimum annual quantity to be purchased by Bella Vista. Both of these
modifications will benefit both parties. Water Sales Revenue shows only a slight decrease from 2014
based on trends over the previous year. The summer proved to be unseasonably cool and wet and Kraft
Foods closed their Bentonville office.
Irrigation was not tracked separately until 2005 and was previously reflected in the residential category.
Due to the unpredictability of the weather, irrigation revenue is usually held steady in budgeting from year
to year.
Beaver Water District (BWD) was created in 1957 and the dam that created Beaver Lake and the first
treatment plant were completed in the mid-1960s. Bentonville was one of the four charter members of
the BWD. The District contracted with the United State for water storage in Beaver Reservoir, a Corps of
Engineers lake. BWD has a treatment place that provides water for the four member cities of Bentonville,
Fayetteville, Rogers, and Springdale. Those cities may sell water to other communities on a wholesale
basis. The City’s wholesale customers are Bella Vista, Cave Springs, and Oak Hills (a subdivision
outside the city limits.)
The new 48 inch water line was completed in 2007 and that line is expected to provide resources for the
next fifteen years. An additional 2 million gallon storage tank was also completed in 2007.
A rate study was done in 2012 to insure that the City’s current rates are adequate to meet revenue
requirements of the Water Department. The last study was performed in 2008 and we saw a 4% increase
across the board. The 2012 study kept rates the same. A study is also planned for 2015.
18
Wastewater – Sales Revenue - $11,358,925: Wastewater sales revenue was formerly based on water
revenue and includes residential and commercial charges to customers. Due to the rate study in 2009,
the sewer rates were adjusted which made it difficult to project based on water results. Rates were
adjusted rather significantly since 2009 with the result being about a 50% increase with the opening of
NACA. Rates were reviewed again in 2012 to insure the City is meeting their revenue requirement.
There was also a rate increase in 2013. A rate study is also planned for 2015.
A compost facility was opened in 2000 to create a beneficial use for bio-solids generated by the
Wastewater Treatment Plant (WWTP). Several recent projects have been aimed at enhancing the
capability of the WWTP and expending the collection system. This growth is funded by a low interest
loan from the State of Arkansas through a Revolving Loan Fund (RLF) that helps fund similar municipal
projects. A rate increase was required to support payment of the loan principal and interest.
Bentonville is one of the founding members of a regional group called NACA (Northwest Arkansas
Conservation Authority). NACA has constructed a regional wastewater facility that serves several cities.
Members pay for treatment of their wastewater and will be responsible for the collection lines to deliver
the wastewater to the treatment plant. The City purchased suitable land in 2004 which was sold to NACA
in 2006. The plant was operational at the end of 2010.
Trash – Sanitation – $3,367,890: Sanitation reflects charges to residential, commercial, and industrial
customers. The fees are based on a contract for service with a large waste disposal firm. During the
bidding process in 2012, rates went down and the rate the City paid decreased. In early 2007, the City
implemented a cart system as well as a recycling cart where items can be co-mingled and are picked up
curbside the same day as trash. While this program is not a significant source of net revenue for the City,
it has long term effects on improving the environment and has been well received by the citizens.
19
UTILITIES
The utility services continue to show growth despite a slow down in the housing industry while the market
self-corrects. The graph below reflects a combined count at the end of year based on meters in service,
both residential and commercial. Most customers receive all of our services but there are some
exceptions.
Irrigation meters have grown in popularity due to the sewer being based on “regular” water usage and are
now shown separately.
Utility Customers
20,000
15,000
10,000
5,000
2005
2006
Electric
2007
Water
2008
2009
Wastewater
20
2010
2011
Trash
2012
2013
Irrigation
2014
Property Taxes $6,120,500: Taxes are collected by Benton County and the City budget amount is based
on information provided by Benton County for assessed values. The increase reflects the growth in the
City – both in the number of properties and the value of properties.
The property tax on real and personal property goes into the General Fund. The tax which is five mils on
20% of the assessed valuation of the property is the maximum allowed by State law for general city
operations. The Benton County assessor appraises the property and these are reviewed periodically.
State law limits revenue from property taxes to a maximum of 10% above the prior year. The limit does
not apply to new property.
The Street fund receives a portion of a 1.3 mil road tax levied by the County. The County has the
authority to levy up to 3.0 mils. Prior to 2000, Bentonville received 90% but this percentage was cut by
the County in 2000 to 50%. This issue goes back to some legislative changes and the final resolution
was in the City’s favor in 2008. Up until January 1, 2007, the 40% difference has been placed into an
escrow account and was a significant one-time revenue source for the City. Collections are up with the
return to the 90% distribution. This change in allocation produced a significant change in Street revenue.
21
Franchise Fees (Admin) - $4,421,580: The franchise fees include payments from telephone, cable TV,
and natural gas franchises, plus an amount that is transferred each year from the City’s electric
department to the general fund. In 2007 water and wastewater paid a small flat amount and electric was
set at 4%. Currently, Electric is at 5.5% and Water is at 5%. Wastewater is not currently being charged a
franchise fee.
22
State Turnback -$2,064,815: This revenue is a turn back from the state. Each year the Arkansas
Municipal League advises municipalities the per capita rate to budget for the coming year. For 2015 in
the street fund the amount is $47.50 per capita, which is the same as last year.
The General fund amount is at $16.00 per capita which is up from a year ago. As with other revenues,
the General Fund portion is unrestricted but the Street Fund portion must be used for street maintenance,
repair and operating costs of the street department, including the purchase of equipment or paying for
capital projects.
23
Wastewater – Sewer/Wastewater Capacity Fee - $500,000: This fee was established in 2002 with fee
collection beginning in July 2002. Along with the other capacity/impact fees, it was reviewed by a
consultant late in 2005 and continuing into 2006. The fee applies to new residential and commercial
construction. The revenue from these fees must be used for new capital expenditures that relate to the
growth in the City for that particular area. Capacity fees were implemented for the Water Department and
the Wastewater Department, along with an impact fee for the Fire Department. Each fee is collected at
the time a Certificate of Occupancy (CO) is issued. This fee is $1,139 for a single-family residence. Fees
for apartments and commercial property vary. In the first year of existence, there was a lag time in
collection as many builders and developers obtained permits early for their projects preempting a
deadline that would have required payment for the capacity fees.
Water – Capacity Fee - $550,000: This fee was passed at the same time as the Sewer/Wastewater
Capacity Fee and Fire Impact Fee, and has the same restrictions. The fee for a single-family residence is
$1,371. Likewise, commercials fees vary based on size.
Fire – Fire Impact Fee - $160,000: This fee was passed at the same time as Sewer/Wastewater
Capacity Fee and the Water Capacity Fee, and has the same restrictions. The Fire Impact Fee for a
single-family residence is $762. Police and Library fees were discontinued in 2009 based on the results
of a study.
Parks – Parks Impact Fee - $330,000: This fee was passed at the same time as Sewer/Wastewater
Capacity Fee and the Water Capacity Fee, and has the same restrictions. The Fire Impact Fee for a
single-family residence is $791.
24
MAJOR REVENUES BUDGETED
25
MAJOR EXPENSES BUDGETED
The following pie chart shows the major O & M expenses for the City. The table following the pie chart
shows corresponding actual amounts for 2013 and 2014 in addition to the 2015 figures.
26
Description
Purchase of Power
Salary & Wages
Debt Service
Benefits
Purchase of Sewer (NACA)
Sanitation Contract
Purchase of Water
Franchise Fees
Property Services
Legal & Professional
Recreation Programs
All Other
Totals
Capital
Capital Setasides
Total w/o Transfers
2012 Actual
$39,181,258.00
19,687,398
10,702,665
7,201,181
4,867,440
3,948,536
4,275,389
3,197,560
1,064,425
2,818,984
3,238,597
########
2013 Actual
$
43,111,594
20,671,603
11,897,324
7,681,270
4,946,127
690,532
3,961,875
3,480,732
1,252,124
4,171,155
553,754
$ 102,418,090
2014 Budget
$
36,131,995
21,905,374
10,856,486
8,379,855
4,920,000
2,913,980
3,621,125
3,480,715
1,142,600
2,535,679
2015 Budget
$
37,428,665
23,726,657
11,336,221
8,822,220
5,100,000
3,031,100
3,621,060
3,585,580
3,744,773
4,141,155
8,547,581
$ 104,435,390
5,851,946
$ 110,389,377
33,966,064
134,149,497
16,133,868
118,551,958
13,967,312
1,400,000
119,802,702
11,632,709
975,000
122,997,086
% of Total
O&M
33.9%
21.5%
10.3%
8.0%
4.6%
2.7%
3.3%
3.2%
3.4%
3.8%
0.0%
5.3%
100.0%
Purchase of Power: Utilities are an area of major expense, especially for electricity. The City is
fortunate in having an electric department that benefits the citizens in the form of reasonable, reliable
electricity as well as provides a steady cash flow to the City. Power is purchased then sold to the
customers. The budgeted amount for power purchases for 2015 is over $37 million. The increase
reflects continued growth of both residential and commercial accounts along with rising fuel costs.
Salary & Wages: As with most municipalities, or most service organizations, a major expense category
is the cost of staff. For 2015, Salary and Wages are $23.7 million dollars, making up 21.5% of O & M. A
COLA was budgeted in 2015 at 1.7% and a merit is budgeted at 1.3%.
Debt Service: In the Utility Fund, the City currently has principal and interest payments on three bond
issues and on four revolving loan funds from the state. All of them are related to electric, water and
sewer projects. The Debt Service Fund was added in 2007 for the 2007 Series. Eighty percent of the
capital penny goes to the bond trustee for the principal and interest on these bonds.
More details are provided on pages 31-34.
Benefits: Benefits are up due to increases in the pension plans and changes in insurance coverage by
employees. Health insurance costs had an increase in 2015.
Sanitation Contract: Sanitation services are contracted to an outside vendor by a contract that expired
in 2012 and was rebid. That cost, which is covered by related revenue, is budgeted at over $3 million. s.
It is budgeted based on the number of residential, small commercial and large commercial customers,
plus a projected growth factor, and the respective rates. Residential and small commercial customers
receive once a week pick up since the City switched to the cart system. Recycling carts are also provided
and the usage has been significant.
27
The large commercial customers have dumpsters and are billed on volume based on their choice of
dumpster capacity and frequency of service. The City bills the customers on the monthly utility bill along
with charges for electric, water, and sewer.
Purchase of Water: Our water department purchases water from Beaver Water District (BWD). Beaver
Water District was formed in the 1960s by the cities of Fayetteville, Springdale, Rogers, and Bentonville.
The district has intake facilities on Beaver Lake, which is a Corps of Engineers lake. The district treats
the water and pumps it to the four cities, which may then use it and, if they choose, sell it to wholesale
customers. The cost for purchased water, budgeted by our water utilities manager based on history and
our rapid growth, is a little more than $3.6 million for 2015.
Franchise Fees: Since the City operates its own electric department, a franchise fee is paid from the
electric department to the general fund similar to a franchise fee that the general fund would receive from
an electric utility. In the past, it has been a flat amount that had not changed for several years, but it is
now computed as a percentage of revenue similar to other franchise fee amounts. Other typical franchise
fees for natural gas, cable TV, and telephone services are also included.
Public Works Maintenance Projects: This is the total cost within public works for maintenance of such
items as the electric system, water lines, streets, traffic signals, and street signs.
Legal & Professional: These are fees for legal costs when outside attorneys are required for various
cases, auditors, architects, engineering studies, rates studies, and other similar costs. It has remained
reasonable steady for several years but is up somewhat for 2015.
All Other: This includes all remaining O & M with no single “category” being as high as $800,000.
28
General Fund - Expenditures by Department
Administration
Staff Attorney
Accounting/Purchasing
District Court
Planning
CDBG
Engineering
Airport
Police
Fire
Building Inspection
Parks Public Works Maintenance
Library
29
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2,246,223.00
341,893.00
772,091.00
720,121.00
1,359,949.00
175,000.00
889,938.00
803,950.00
9,646,334.00
8,269,570.00
752,259.00
1,367,245.00
5,871,767.00
1,480,314.00
6.47%
0.99%
2.23%
2.08%
3.92%
0.50%
2.56%
2.32%
27.80%
23.83%
2.17%
3.94%
16.92%
4.27%
$ 34,696,654.00
100.00%
Utility Fund - Expenditures by Department
Electric
Water
Wastewater
Sewer Rehab
Sanitation
Inventory
Utility Billing
Meter Reading
$
$
$
$
$
$
$
$
$
30
51,067,309.00
8,733,281.00
8,249,655.00
3,072,043.00
3,048,755.00
169,878.00
232,901.00
1,403,322.00
506,907.00
66.77%
11.42%
10.79%
4.02%
3.99%
0.22%
0.30%
1.83%
0.66%
$ 76,484,051.00
100.00%
DEBT
The City has seven outstanding revenue bonds in the Utility Fund. A new sales and use tax bond issue
which is to be funded with 80% of the capital tax began in 2007. The Revenue bonds are comprised of
various issues for the purpose of acquiring, constructing, equipping, renovating, expanding, and
refurbishing additions and improvements to the City’s electric, water and sewer system (the “System”).
Revenue bonds outstanding at December 31, 2014, were as follows:
Interest Rates
2.25
2.4-4.25%
2.4-4.25%
2.75%
6.0-6.4%
2.75%
3%
Revenue bonds, Series 2006A
Revenue bonds, Series 2006B
Revenue bonds, Series 2005
Unamortized deferred gain on 1999 refunding
Final
Maturity
Date
2026
2025
2019
2023
2015
2021
2015
Principal at
December 31, 2014
5,667,490
1,735,038
5,814,571
2,792,673
774,083
859,602
711,196
18,354,653
25,917
18,328,736
Combined Electric, Water and Sewer Revenue Bonds, Series 2006A – On January 10, 2006, the City
issued $ 9,708,500 in Combined Electric, Water and Sewer Revenue bonds for the purpose of design and
construction of the Beaver Transmission water line. The bonds are not a general obligation of the City,
but are secured by a pledge of, and are payable from, revenues of the System. The City has entered into
an agreement with the ADFA whereby ADFA agreed to purchase up to the par amount of the bonds. The
bonds will be issued in increments that correspond to the construction activity. This issue is subordinate
to the S Series 2005, Series 1999, Series 1999, and Series 1992 bonds. The bonds bear interest at
2.25% and the City is required to pay the bond service (ADFA) a servicing fee of 1% per annum on the
outstanding principal of the bonds.
Combined Electric, Water and Sewer Revenue Bonds, Series 2006B – On April 1, 2006, the City
issued $2,600,000 in Combined Electric, Water and Sewer Revenue bonds for the purpose of planning,
design, and construction of a water tank. The bonds are not a general obligation of the City, but are
secured by a pledge of, and are payable from, revenues of the System. The bonds will be issued in
increments that correspond to the construction activity. The bonds are subordinate to the Series 2005,
Series 1999, Series 1999, and Series 1992 bonds. The bonds bear interest at 2.4-4.25%.
Combined Electric, Water and Sewer Revenue Bonds, Series 2005 – On April 1, 2005, the City issued
$8,990,000 in Combined Electric, Water, and Sewer Revenue bonds for the purpose of planning, design,
construction, and/or rehabilitation of electric substations and components of the City’s wastewater
system. The bonds are not a general obligation of the City, but are secured by a pledge of, and are
payable from, revenues of the System. The bonds will be issued in increments that correspond to the
construction activity. The bonds are subordinate to the Series 1999, Series 1998 and Series 1992 bonds.
The bonds bear interest at 2.4 – 4.25%.
31
DEBT
Combined Electric, Water and Sewer Revenue Bonds, Series 2000 – On June 13, 2000, the City
issued $5,500,000 in Combined Electric, Water, and Sewer Revenue bonds for the purpose of planning,
design, construction, and/or rehabilitation of the wastewater treatment facilities. The bonds are not a
general obligation of the City, but are secured by a pledge of, and are payable from, revenues of the
System. The City has entered into an agreement with the Arkansas Development Finance Authority
(“ADFA”) whereby ADFA agreed to purchase up to the par amount of the bonds. The bonds will be issued
in increments that correspond to the construction activity. The bonds are subordinate to the Series 1999,
Series 1998 and Series 1992 bonds. The bonds bear interest at 2.75% and the City is required to pay the
bond service (ADFA) a servicing fee of 1% per annum on the outstanding principal of the bonds.
Combined Electric, Water and Sewer Revenue Bonds, Series 1999 – On December 1, 1999, the City
issued $8,620,000 in Combined Electric, Water and Sewer Revenue bonds with interest rates ranging
from 6% to 6.4% to refund $8,205,000 of outstanding Series 1989 bonds with interest rates ranging from
6.0% to 7.125%. The bonds are not a general obligation of the City, but are secured by a pledge of, and
are payable from, revenues of the System. The current refunding resulted in an economic gain of
$208,981 that is being deferred and amortized over the life of the bonds.
Combined Electric, Water and Sewer Revenue Bonds, Series 1998 – On October 27, 1998, the City
issued $2,150,000 in Combined Electric, Water, and Sewer Revenue bonds for the purpose of planning,
design, and construction of wastewater treatment facilities. The bonds are not a general obligation of the
City, but are secured by a pledge of, and are payable from, revenues of the System. The City has
entered into an agreement with the Arkansas Department Finance Authority (“ADFA”) whereby ADFA
agreed to purchase up to the par amount of the bonds. The bonds will be issued in increments that
correspond to the construction activity. The bonds are subordinate to the Series 1999 and Series 1992
bonds. The bonds bear interest at 2.75% and the City is required to pay the bond service (ADFA) a
servicing fee of 1% per annum on the outstanding principal of the bonds.
Combined Utility Revenue and Sales Tax Bonds, Series 1992 – On April 28, 1992, the City issued
$12,000,000 in Combined Utility Revenue and Sales Tax bonds for the purpose of financing
improvements to the City’s wastewater treatment facilities. The bonds are not a general obligation of the
City, but are secured by a pledge of, and are payable from, revenues of the Utility fund and proceeds
received by the City from a 1% sales and use tax levied by Benton County. The City has entered into an
agreement with the ADFA whereby ADFA agreed to purchase up to the par amount of the bonds. The
bonds will be issued in increments that correspond to the construction activity. This issue is subordinate
to the Series 1999 bonds. The bonds bear interest at 3% and the City is required to pay the bond service
(ADFA) a servicing fee of 1% per annum on the outstanding principal of the bonds.
32
DEBT
Annual debt service requirements to maturity for revenue bonds as of December 31, 2014 are as follows:
ANNUAL DEBT SERVICE REQUIREMENTS FOR 2014 BUDGET
TOTAL
2015
2016
2017
2018
2019
THEREAFTER
PRINCIPAL
INTEREST
SERVICE FEES
3,651,172
2,770,360
2,767,153
2,789,162
2,768,358
7,531,383
2,921,475
2,166,422
2,248,705
2,359,449
2,431,236
6,548,577
630,705
518,819
441,061
360,333
276,033
756,544
98,992
85,119
77,387
69,380
61,089
226,262
22,277,587
18,675,864
2,983,494
618,229
33
DEBT
Sales and Use Tax Bond, Series 1, 2 and 3 – On November 15, 2007, the City issued $36,335,000 and
for the purpose of street construction, park and recreation capital, police and fire capital, and the
municipal airport. Series 2 was issued on December 1, 2009 in the amount of $30,295,996. The City
had not planned to issue Series 2 until October of 2010 but due to the progress made in Streets, Parks
and Airport, along with the financial market, it was decided the timing needed to be expedited. Series 3
was issued on November 23, 2010 and was $21,505,000 and was for Streets. The bonds are secured
by a pledge of, and are payable from, the capital tax. The debt services requirements are as follows:
Year
Debt Service
Debt Service
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2,368,738
2,369,338
2,368,588
2,369,188
2,366,938
2,365,938
2,370,938
2,366,438
2,367,688
2,366,500
2,366,594
2,367,750
709,750
2,386,488
2,390,888
2,387,888
2,387,688
2,390,088
2,386,738
2,390,238
2,390,138
2,386,438
2,389,138
2,390,400
2,390,513
2,386,800
Total
29,124,381
31,053,438
Debt Service
1,542,568
1,538,968
1,540,618
1,541,368
1,541,218
1,545,168
1,536,463
1,540,328
1,542,873
1,541,748
1,544,223
2,058,863
4,467,975
23,482,375
Debt Service
6,297,793
6,299,193
6,297,093
6,298,243
6,298,243
6,297,843
6,297,638
6,296,903
6,296,998
6,297,385
6,301,216
6,817,125
7,564,525
83,660,194
All bond obligations of the Utility Fund are payable solely from and collateralized by a pledge of the net
revenues derived from the operation of the utilities. The City is required to maintain separate bond fund
accounts, meet certain debt service requirements, and adhere to various operating requirements as
stipulated in the bond agreements.
The State of Arkansas has a statutory limit on the principal amount of debt. The limit for a municipality is
25% of the total assessed value for tax purposes of real and personal property as determined by the last
tax assessment. For Bentonville the assessed value of $685,995,185 produces a limit of $171,498,796.
The City currently has no long-term debt that counts against that limit because the loans are not general
obligations of the City but are secured by revenues.
34
SUMMARIES BY FUND
The following pages show tables, for three years, for all funds combined and for each fund that makes up
the total.
The major factor in the large amounts in Services & Charges is that the Utility Fund includes purchases of
water and electricity for sale by City operated water and electric departments.
The funds for Fire Impact Fee, Water Capacity Fee, and Wastewater Capacity Fee were set up in 2005
as separate funds to account in a clearer manner for the fees that were approved for those purposes.
The summaries show revenue and expenses broken into several categories or classification. They are
explained briefly below.
REVENUES BY CATEGORY
The revenues are divided into categories as follows:
Taxes
Includes city sales taxes, the city’s share of county sales taxes, use taxes,
franchise fees, property taxes, state turn back, and voluntary property taxes
Licenses and Permits
Includes building, electrical, plumbing and mechanical permits, and other smaller
items of a similar nature
Intergovernmental
Revenue
Payments and grants from federal, state, and county government
Charge for Services
Includes revenue from utility bills, ambulance charges, parks concessions, street
cuts, grave openings, street cuts, and a few other smaller ones.
Special Assessments
and Fines
Includes capacity and impact fees, court fines, warrant fines, etc.
Interest
Reflects interest earnings on the City’s investments.
Other Income
Comprised of revenue sources such as contributions/donations, recoveries of
bad debts, etc. that do not fit the other categories
Other Financing
Sources
May include bank loans, bond proceeds, transfers-in, funded depreciation,
proceeds from the state revolving loan fund, etc.
35
SUMMARIES BY FUND
EXPENSES BY CLASSIFICATION
The expenses are divided into categories as follows:
Salaries and Wages
Includes salaries, wages, premium pay, certificate pay and other compensation
Benefits
Includes benefits such as retirement, health insurance premiums, etc.
Supplies and
Materials
Includes uniforms, petroleum products, office supplies, minor equipment,
chemical and janitorial and lab supplies, postage, etc.
Professional
Services
Used to account for contract for professional services such as legal, audit,
architectural, engineering, rate studies, and other professional fees
Property Services
Includes utilities, communication, repairs to buildings and equipment, computer
repair, and cleaning and janitorial services
Other Services
Includes insurance, travel and training, dues and subscriptions, employment ads
and publication of public notices and ordinances and resolutions
Cost of Goods
Includes purchase of water and electricity for resale, and franchise fees paid
from utility departments to the General Fund
Capital
Reflects costs for land, buildings, infrastructure, vehicles, heavy equipment and
machinery, etc.
Debt Service
Includes principal and interest payments on debts, fiscal agent fees, lease
payments, amortization and depreciation
Transfers –
Departmental
Includes transfers within a fund to another department in that fund
Transfers Out Funds
May include transfers from one fund to another
36
SUMMARIES BY FUND
2015 BUDGET
ALL FUNDS
2013 Actual
$ 39,862,775
896,757
1,754,346
80,477,136
2,375,030
102,824
4,302,525
2,682,393
132,453,786
2014 Budget
$ 36,477,593
545,500
623,436
78,064,145
1,963,830
30,600
94,030
4,736,913
122,536,047
2015 Request
$ 38,621,895
885,500
1,006,155
81,235,043
2,212,445
34,623
57,050
608,381
124,661,092
Change in
Dollars
$ 2,144,302
340,000
382,719
3,170,898
248,615
4,023
(36,980)
(4,128,532)
2,125,045
Salaries & Wages
Benefits
Supplies & Materials
Professional Services
Property Services
Other Services
Utility Cost of Goods
Capital Expenditures
Setasides - Capital Items
Debt Service
Depreciation/Amortization
Total Expenditures
20,671,603
7,681,270
3,761,986
2,992,495
3,625,869
896,005
50,863,215
16,133,868
11,879,324
46,322
118,551,958
21,905,374
8,379,855
3,896,706
3,595,874
3,505,640
1,227,640
51,067,815
13,967,312
1,400,000
10,856,486
119,802,702
23,726,657
8,822,220
4,457,393
4,171,155
3,744,773
1,364,553
52,766,405
11,632,709
975,000
11,336,221
122,997,086
1,821,283
442,365
560,687
575,281
239,133
136,913
1,698,590
(2,334,603)
(425,000)
479,735
3,194,384
8.3%
5.3%
14.4%
16.0%
6.8%
11.2%
3.3%
-16.7%
-30.4%
4.4%
-2.7%
Transfers - Departmental
Transfers Out - Funds
1,580,000
708,444
1,376,913
608,381
(768,532)
--55.8%
11,613,385
$ 1,356,432
$ 1,055,625
(300,807)
-22.2%
Description
Taxes
Intergovernmental Revenue
Charge for Services
Special Assesments/Fines
Interest/Rent
Other Income
Other Financing Sources
Total Revenue with Transfers
Net
$
37
$
Change in
Percent
5.9%
62.3%
61.4%
4.1%
12.7%
13.1%
-39.3%
-87.2%
1.7%
SUMMARIES BY FUND
2015 BUDGET
GENERAL FUND
2013 Actual
28,364,556
896,757
1,113,614
2,359,805
466,573
62,015
3,913,253
2,286,393
39,462,967
2014 Budget
26,202,593
545,500
623,436
2,404,205
438,830
30,600
69,230
2,425,000
32,739,394
2015 Request
27,831,895
885,500
1,006,155
4,221,525
672,445
34,623
27,250
330,000
35,009,393
Change in
Dollars
$ 1,629,302
340,000
382,719
1,817,320
233,615
4,023
(41,980)
(2,095,000)
2,269,999
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
13,935,618
5,131,476
2,022,263
2,069,787
1,680,244
621,767
3,674,292
29,135,448
15,005,490
5,625,923
2,500,715
2,632,610
1,544,300
889,926
3,867,402
32,066,366
16,645,885
5,998,789
3,113,470
2,836,910
1,731,368
1,001,548
3,368,684
34,696,654
1,640,395
372,866
612,755
204,300
187,068
111,622
(498,718)
2,630,288
10.9%
6.6%
24.5%
7.8%
12.1%
12.5%
--12.9%
---8.2%
1,580,000
-
76,913
43,381
(33,532)
--43.6%
(326,757)
-54.8%
Description
Taxes
Charge for Services
Interest
Other Income
Net
$ 8,747,519
$
38
596,115
$
269,358
$
Change in
Percent
6.2%
62.3%
61.4%
75.6%
53.2%
13.1%
-60.6%
-86.4%
6.9%
SUMMARIES BY FUND
2015 BUDGET
UTILITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$
78,028,022
31,722
225,967
384,928
78,670,639
2014 Budget
$
75,647,940
24,800
2,235,000
77,907,740
2015 Request
$
77,005,518
29,800
235,000
77,270,318
Change in
Dollars
$
1,357,578
5,000
(2,000,000)
(637,422)
5,811,001
2,169,725
1,631,418
699,388
1,624,879
253,315
50,863,215
7,311,548
3,650,794
46,322
74,061,605
5,922,384
2,334,976
1,281,436
924,477
1,609,120
316,319
51,067,815
8,859,410
1,175,000
3,656,486
77,147,423
6,069,045
2,403,084
1,233,973
1,296,338
1,660,270
337,690
52,766,405
7,061,025
3,656,221
76,484,051
146,661
68,108
(47,463)
371,861
51,150
21,371
1,698,590
(1,798,385)
(1,175,000)
(265)
(663,372)
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
$
4,609,034
$
39
760,317
$
786,267
$
Change in
Percent
---1.8%
--20.2%
-89.5%
-0.8%
2.5%
2.9%
-3.7%
40.2%
3.2%
6.8%
3.3%
-20.3%
-100.0%
0.0%
--0.9%
-
---
25,950
3.4%
SUMMARIES BY FUND
2015 BUDGET
STREET FUND
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$ 3,411,797
640,732
89,309
56
7,197
163,305
11,072
4,323,468
2014 Budget
$ 3,075,000
12,000
76,913
3,163,913
2015 Request
$ 3,110,000
8,000
43,381
3,161,381
Change in
Dollars
$
35,000
(4,000)
(33,532)
(2,532)
924,984
380,069
108,305
223,320
320,746
20,923
1,939,492
3,917,839
977,500
418,956
114,555
38,787
352,220
21,395
1,240,500
3,163,913
1,011,727
420,347
109,950
37,907
353,135
25,315
1,203,000
3,161,381
34,227
1,391
(4,605)
(880)
915
3,920
(37,500)
(2,532)
3.5%
0.3%
-4.0%
-2.3%
0.3%
18.3%
--3.0%
----0.1%
-
---
-
--
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
$
405,629
$
40
-
$
-
$
Change in
Percent
1.1%
---33.3%
----43.6%
-0.1%
SUMMARIES BY FUND
2015 BUDGET
FIRE IMPACT FUND
Description
2013 Actual
2014 Budget
2015 Request
160,311
175,000
160,000
160,311
175,000
160,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
-
175,000
160,000
-
175,000
160,000
156,848
$
3,463
Change in
Dollars
$
(15,000)
(15,000)
$
41
-
$
-
$
Change in
Percent
-----8.6%
----8.6%
(15,000)
(15,000)
---------8.6%
---8.6%
-
---
-
--
SUMMARIES BY FUND
2015 BUDGET
WATER CAPACITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$
-
2014 Budget
$
-
2015 Request
$
-
727,155
550,000
550,000
727,155
550,000
550,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
315,000
-------------
235,000
(315,000)
--57.3%
315,000
-
-
302,897
$
424,258
550,000
$
42
-
$
Change in
Percent
----0.0%
---0.0%
315,000
315,000
-
Net
Change in
Dollars
$
-
-
$
-
--
SUMMARIES BY FUND
2015 BUDGET
WASTEWATER/SEWER CAPACITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$
2014 Budget
$
-
2015 Request
$
-
575,684
-
500,000
500,000
575,684
500,000
500,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
-
-
-
500,000
-
-
500,000
15,251
$
560,433
500,000
$
43
-
$
-
$
Change in
Percent
----0.0%
---0.0%
500,000
500,000
-------------
(500,000)
--100.0%
-
--
SUMMARIES BY FUND
2015 BUDGET
PARKS IMPACT FUND
Description
2013 Actual
2014 Budget
$
-
2015 Request
$
-
442,951
300,000
330,000
442,951
300,000
330,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
-
-
-
50,000
-
-
50,000
-
233,448
$
209,503
250,000
$
44
-
Change in
Dollars
$
30,000
30,000
330,000
$
-
$
Change in
Percent
----10.0%
---10.0%
(50,000)
(50,000)
---------100.0%
---100.0%
80,000
-32.0%
-
--
SUMMARIES BY FUND
2015 BUDGET
DEBT SERVICE FUND
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$ 8,086,422
2014 Budget
$ 7,200,000
2015 Request
$ 7,680,000
7,200,000
7,680,000
657
8,087,079
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Change in
Dollars
$ 480,000
480,000
480,000
480,000
-
8,228,530
7,200,000
7,680,000
8,228,530
7,200,000
7,680,000
Net
$
(141,451)
$
45
-
$
-
$
Change in
Percent
6.7%
-------6.7%
---------6.7%
-6.7%
-
---
-
--
FUND BALANCES
The fund balances shown below are based on estimated results at the end of the 2013 fiscal year. It
uses budgeted revenues and expenses for 2015. Despite the fact that the City’s 2013 audit has not been
completed, the numbers should not change significantly.
Several years ago, the Council passed a resolution that the City should try and maintain a fund balance of
at least 10% of O and M. Since the General Fund transfers money into Street, and Parks and Library
Funds were closed and are now departments in General, this years chart is more condensed than
previous years.
DESCRIPTION
December 31 2014 (Est)
GENERAL
7,948,272
STREET
204,535
UTILITY
7,765,814
TOTAL
15,918,621
2015 Adopted Budget
Revenues
35,009,393
3,161,381
77,270,318
124,571,227
Expenses
34,740,035
3,161,381
76,484,051
123,515,602
786,267
1,055,625
Net
269,358
December 31 2014 (Estimated)
-
8,217,630
204,535
8,552,081
16,974,246
10% of O and M
3,132,797
195,838
6,942,302
10,270,937
Cushion
5,084,833
8,697
1,609,779
6,703,309
Fund Balance Target
In total, a 10% fund balance requirement has been achieved and exceeded. The Impact/Capacity funds
are omitted since the entire balance is restricted.
Fund Balance is defined by the following formula:
FUND BALANCE FORMULA
+ OR +
+
+
=
=
=
=
PROJECTED FUND BALANCE
Beginning Balance
Cash
Investments
Accounts Receivable
Total Sources
Accounts Payable
Escrows
Total Uses
Roll Forwards of Prior Budget
Fund Balance - Ending
10% of O and M
Cushion
+
=
46
Fund Balance - Ending
Revenues
Expenses
Projected Fund Balance
BASIS OF ACCOUNTING AND BUDGETING
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement
focus. All governmental funds are accounted for using a current financial resources measurement focus.
With this measurement focus, only current assets and current liabilities generally are included on the
balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing
sources) and decreases (i.e., expenditures and other financing uses) in net current assets.
All proprietary funds and pension trust funds are accounted for on a flow of economic resources
measurement focus. With this measurement focus, all assets and all liabilities associated with the
operation of these funds are included on the balance sheet. Fund equity (i.e., net total assets) is
segregated into contributed capital and retained earnings components. Proprietary fund-type operating
statements present increases (e.g., revenues) and decreases (e.g., expenses) in net total assets.
The modified accrual basis of accounting is used by all governmental fund types and agency funds.
Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual
(i.e., when they become both measurable and available). "Measurable" means the amount of the
transaction can be determined and "available" means collectible within the current period or soon enough
thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the related
fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities
when due.
Non-exchange transactions, in which the City receives value without directly giving equal value in return,
include property taxes, city and county sales tax, grants, entitlements and donations. Revenues from
property taxes are recognized in the period for which the taxes are levied. Revenues from city and
county sales taxes are recognized in the period for which the transaction occurred that is subject to the
tax. Revenues from grants, entitlements, and donations are recognized when all eligibility requirements
have been satisfied. Eligibility requirements include timing requirements, which specify the period the
resources, are required to be used or the period when use is first permitted, matching requirements and
expenditure requirements, in which the resources are provided to the City on a reimbursement basis. On
the modified accrual basis, revenues from non-exchange transactions must also be available before they
can be recognized.
The accrual basis of accounting is utilized by proprietary fund types and pension trust funds. Under this
method, revenues are recorded when earned and expenses are recorded at the time liabilities are
incurred.
The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when
potential revenue does not meet both the "measurable" and "available" criteria for recognition in the
current period. Deferred revenues also arise when resources are received by the City before it has a
legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures.
In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim
to the resources, the liability for deferred revenue is removed from the combined balance sheet and
revenue is recognized.
47
BASIS OF ACCOUNTING AND BUDGETING
BASIS OF BUDGETING
Each year the Finance Director projects revenues (sources of cash) for the coming year. The annual
operating budget balances operating expenditures with operating revenues, and provides for adequate
maintenance of capital, plant, and equipment including timely replacement.
The City budgets for governmental funds, which include the General Fund and Special Revenue Funds
based on the modified accrual basis of accounting. Under this method, revenues are recognized in the
period they become measurable and available to finance expenditures of the period and expenditures
(expenses) are recorded when incurred with the exception of principal and interest on long term debt,
which are recorded when due.
Exceptions to the modified accrual basis of accounting are as follows:
• Encumbrances lapse at the end of year. Either a payable exists at the end of the year or the
money comes from the following year’s budget.
• Grant revenue is not recorded until it is earned. If the City receives money in advance (which is
rare), it is deferred revenue until earned.
• Sales and use taxes are recorded as revenue in the year they are remitted to the State, which
makes them one month behind the period they are actually earned.
• Project length (continuing appropriation or projects that span more than one year) budgets
adopted during the year are considered to reduce funds available in the year funds were originally
appropriated.
• Overspending of project length (continuing appropriation or projects that span more than one
year) budgets is considered to reduce funds available.
• The closeout of unspent project length (continuing appropriation or projects that span more than
one year) budgets is considered to increase funds available.
The budgets for the proprietary fund, Utility Fund, are prepared using the accrual basis of accounting,
with exceptions listed below. Under this method, revenues are recorded when earned and expenses are
recorded at the time liabilities are incurred.
•
•
•
•
•
•
•
•
Capital outlay is budgeted as an expenditure in the year purchased.
Proceeds from the issuance of debt are considered to be sources of cash in the revenues, not an
increase in liabilities. These proceeds are reclassified at the end of the year.
Principal payments are shown as expenditures rather than reductions of the liability. Again, they
are a use of cash and reclassified at the end of the year.
Grants obtained for the construction of assets are considered to be revenues, not capital
contributions.
Receipts of long-term receivables are considered to be revenues, not reductions of the
receivable.
Gains or losses on the early retirement of debt are considered to increase or decrease the funds
available in the year in which they occur and are not capitalized and amortized over the life of the
bonds.
Interest earned on escrowed cash and investments is not considered to be revenue for budget
purposes.
Inter-fund loans set up as draw-downs are considered to be 100% outstanding at the
commencement of the loan.
48
BUDGET PROCESS
The annual budget document is the result of a lengthy process that involves employees from crew
leaders through all levels of management, the Mayor, and the City Council. Council discussion is open
and citizens are welcome to attend and to offer their comments to the Mayor and the Council. A copy of
the final document is placed in the City library and other copies are mailed to various interested parties.
A summary of the process is presented below.
May – June
The Finance Director reviews the process from the prior year. Any resulting improvements in the process
and the forms are identified and the budget manual is updated accordingly.
July
A meeting is held with all department heads and appropriate personnel from Administration to kick off the
process. Revisions to the budget manual are distributed and reviewed. Forms are explained and
questions are answered. Key guidance regarding assumptions that apply throughout the City is provided.
The key calendar dates are discussed and the process begins.
August
Department heads prepare their initial requests in accordance with the guidelines. All requests for
personal computers and related items must be routed through the Systems Group Manager to ensure
compliance with the policy and the overall direction the City is headed with technology. Requests for
Travel & Training and for Minor Equipment must be supported using the comments feature built into the
software.
Finance staff provides staffing costs utilizing features of our software. A copy of the live files is copied to
the budget module, variables such as retirement contribution rate, insurance costs, and others are
changed as appropriate, new positions and upgrades are inserted, and budget figures are produced. The
information is distributed to department heads to review the data.
Budgets are prepared based on existing staffing levels. Any new positions requested are submitted on
individual forms that are available on-line on the City network. Funds for such positions are excluded
from the original budget draft. Personnel requests must be routed through the Human Resources
Manager for review of the job description, grade level, benefits, etc.
September
Department heads finish entering O & M requests into the budget file during the first part of September.
Personnel and capital requests are due a couple of weeks later. This delay provides Finance staff time to
review the O & M requests, and gives the department heads additional time to complete the detailed
requests for personnel and capital. Budget review meetings involving the Mayor, Director of Finance and
Administration, and department heads begin in late September. The purpose of these meetings is to
review in detail the requests for O & M, personnel and capital. Checklists are made for items to be
reviewed further, and for additional information to be provided before the budget is presented to the
Council. Decisions are made on which items will be recommended to the Council for approval and those
that will not. Items are reviewed to make sure that the amount requested is justified based on history,
trends and plans for the coming year.
October
During October, meetings with the Mayor continue. Meetings conclude around mid-October to allow time
for material to be prepared for distribution to the council prior to budget discussions that begin in
November.
49
BUDGET PROCESS
Goals and objectives, and prior year accomplishments are submitted to the Mayor for review. Summary
explanations of changes from the budget for the previous year are prepared for significant changes.
A list of new positions requested is prepared for the Council. The list shows the position, the department,
the costs, justification for each request, and other pertinent information. A similar list is prepared for
capital items. It indicates the cost and whether the item is new or a replacement.
November
The budget is distributed to the Council before the first meeting in November (State law requires the
Mayor to submit the budget to the Council on or before December 1). Open meetings are held on a
schedule the Council deems necessary to review the requests. The meetings are typically held following
regularly scheduled meetings of the Committee of the Whole (Monday nights before regular meetings on
nd
th
Tuesday), and regular Council meetings held the 2 and 4 Tuesday each month. The Council may call
special meetings if warranted, but that is not usually necessary for budget discussions. The Director of
Finance and Administration presents the budget for each department. The department heads are present
to participate in the discussion of major projects or discussions that are more complex. If necessary,
follow-up items are identified for further review and reconsideration at the next meeting.
December
Meetings continue into December (if necessary) with the target date of December 15 as the latest date for
the budget to be adopted. (The 2012 budget was adopted on November 22.) State law requires the
governing body to adopt the budget on or before February 1 each year. Since at least 1995 the city
budget has been adopted in December. After the budget is adopted, copies of the budget figures are
sent to each department and the final publication process takes place.
January
The budget goes into effect and departments carry out their operations as approved. Monthly reports are
printed and issued with departmental reviews and reports on progress, and exceptions, made to the
Mayor and the Council. Each month summary reports are posted to the City’s web site.
A memo is sent to all departments asking for a critique of the just completed budget process. Responses
are reviewed and put into the file for use in the process, which will begin again in May.
Budget Adjustments
Budget adjustments may be done during the year. Department heads have the authority to submit a
budget adjustment request to the Director of Finance and Administration for approval if the adjustment
only affects O & M and are within their approved total for O & M. The Director of Finance and
Administration may present the request to the Mayor if the request seems unusual or noteworthy. The
Mayor may choose to take any request to the Council if it is one that may be unusual or highly visible.
There are four different types of budget adjustments that must be presented to the City Council for
approval. Those four are:
• any adjustment that changes personnel accounts,
• any adjustment that changes capital accounts,
• any adjustment that moves money from one department to another, and
• any adjustment that reduces fund balance.
In any of those cases, a budget adjustment form and related documentation are submitted and that item
is placed on a regular Council agenda along with other items of business.
50
BUDGET PROCESS
This following sample table lists the sequence of actions or events, with dates, on the City Budget
Calendar. Each year this list is updated for the current year. This table is included in the Budget Manual,
which is revised and reviewed with all Department Heads each July.
MAJOR BUDGET CALENDAR EVENTS
LATEST DATE
January 1
RESPONSIBLE
Dept Heads/Managers
DESCRIPTION
Maintain a budget folder with notes/reminders.
July 11
Finance Director
August 1
Mayor/Finance Director
Review and update the budget manual
Conduct annual kick off/training meeting
August 1
Dept Heads/Managers
Begin preparing budget requests
September 5
Dept Heads/Managers
Finish entering requests
September 15
Finance Director
Roll current payroll file into budget work file
September 15
Dept Heads/Managers
Turn in capital & personnel requests/forms
September 18
Dept Heads/Managers
Review budgets for completeness and accuracy
September 22
Begin budget reviews with Dept Heads/Managers
October 10
Complete budget reviews
October 17
Dept Heads/Managers
Submit narratives for accomplishments, goals and objectives, and
organization chart updates
October 20
Finance Director
Complete initial budget draft
October 31
Nov 11
Council
Workshop and public hearings
Nov 24& 25
Council
Workshop and public hearings - if necessary
Nov 25
Council
Adopt Budget
Nov 26
Finance Director
January 1
All employees
March 17
Finance Director
Distribute draft budget
Notify departments of adopted budget
Operate under approved budget for new year
Distribute printed budget
51
FINANCIAL POLICIES
The City operates under certain policies with respect to revenues, expenditures, debt, cash management,
etc. The primary policies are listed below.
The City defines a balanced budget as one where the total sum of money a government collects in a year
is equal to the amount it spends on goods, services, and debt service.
REVENUE POLICY

The City will strive to maintain a broad and diversified revenue base that will equitably distribute the
burden of supporting City services and will protect the City from short-term fluctuations in any one
revenue source.

The City will actively support economic and industrial development recruitment and retention efforts to
provide for a solid revenue base.

The City will maintain timely collection systems and implement necessary enforcement strategies to
collect revenues from available sources.

The City will establish user fees and charges for services, when feasible, at levels related to the cost
of providing the services. The City will review the fees and charges on a periodic basis to determine
modifications needed to keep pace with the cost of providing the services.

The City will project revenues on a conservative basis so that actual revenues will consistently meet
or exceed budgeted revenues.

The City will maintain a budgetary control system and will prepare reports that compare actual
revenues to budgeted amounts.
EXPENDITURE POLICY

Basic and essential services provided by the City will receive first priority for funding.

The City will strive to establish performance measurements for all departments, when feasible.
These measures will reflect the demand, workload capability, and projected outcomes for the
department to accomplish its objectives.

The City will work to adopt a balanced budget, in which anticipated revenues equal or exceed the
budgeted expenditures. However, if this is not accomplished, the City may utilize unallocated fund
balance, in excess of the 10% minimum required by city policy, to balance the annual budget.

The City will maintain a budgetary control system to ensure adherence to the adopted budget and will
prepare periodic reports that compare actual expenditures to budgeted amounts.

The City will refrain from budgeting non-recurring or one-time revenue for ongoing expenses.

The City will provide access to medical, dental, life, and long-term disability insurance for its
employees. The cost for these benefits will be a shared responsibility between the City and its
employees.

The City will provide access to appropriate retirement plans for its employees. The City will make
contributions for eligible employees at the percentage defined for each of the respective retirement
plans.
52
FINANCIAL POLICIES
DEBT POLICY

The City will maintain a policy of full disclosure on financial reports and bond prospectus.

The City will communicate with bond rating agencies and continually strive for improvements in the
City’s bond rating.

The City will pay for all capital projects and capital improvements on a pay-as-you-go basis using
current revenues whenever possible and practical. If a project or improvements cannot be financed
with current revenues, debt will be considered.

The City will refrain from issuing debt for a period in excess of the expected useful life of the capital
project.

The City will use special assessment revenue or other self-supporting bonds instead of general
obligation bonds, when feasible.

The City will seek refinancing of outstanding debt if it is determined that the City will benefit by
reduced interest expense over the remaining life of the debt.

The City will require that total annual payments for debt service not exceed 25% of total operating
revenues.

The City will comply with state law that limits the amount of debt to 20% of the total assessed value
for tax purposes of real and personal property as determined by the most recent tax assessment.
RESERVE POLICY

The City will maintain a minimum fund balance of at least 10% of current year operating expenditures.
If existing reserves exceed the required level, such funds may be used to balance the budget or to
meet needs that may arise during the year.

The City will use monies from the 10% reserve only in times of emergency or fiscal and economic
hardship.

The fund balance in excess of the 10% reserve can only be reduced by City Council approval of a
budget adjustment.
INVESTMENT AND CASH MANAGEMENT POLICY

Investments made by the City will be in conformance with all requirements of the State of Arkansas
and City ordinances.

All investments will address safety, liquidity, and yield, in that order of priority.

The City will diversify its investments by maturity date to protect against market fluctuations.

The City will purchase securities from qualified institutions and will attempt to obtain the highest
available rates.

Interest earned from investment of available funds will be distributed to funds according to ownership
of the investments and are reflected in the annual budget.

The City will deposit all receipts on a timely basis.
53
FINANCIAL POLICIES
CAPITAL IMPROVEMENT POLICY

Every other year the City Council will adopt a five-year Capital Improvements Plan (CIP). It will serve
as a plan to provide for the orderly maintenance, replacement, and expansion of capital assets. Each
year after budget adoption, the CIP will be reviewed and revised to reflect the impact of the adopted
budget and to add a year to the CIP.

Each year the new CIP will serve as the base for preparation of the budget for the coming year.
Deviations from the CIP can be requested in the budget but there must be an explanation for the
change.

The replacement of existing capital that is worn out, broken, or costly to maintain will not be deferred
except in unusual circumstances. The costs to defer would usually result in greater total expenditures
over time.

Vehicles are considered for replacement in accordance with established guidelines on age and/or
miles.

The CIP identifies long-range capital projects and capital improvements of all types that will be
coordinated with the annual operating budget to maintain full utilization of available revenue sources.

While reviewing and updating the CIP, the City will seek to identify all viable capital projects and
capital improvements required during the subsequent five-year period. These projects and
improvements will be prioritized by year. Future operating costs associated with a project or an
improvement will also be given consideration in the establishment of priorities.

The City will seek Federal, State, and other funding to assist in financing capital projects and capital
improvements.

The City will incorporate the reasonable findings and recommendations of various City Boards,
Commissions, Committees, and Citizen task forces, as they relate to the establishment of projects
and project priorities.
FINANCIAL REPORTING POLICY

The City’s accounting system will maintain records in accordance with accounting standards and
principles outlined in the Governmental Accounting Standards Board (GASB), Financial Accounting
Standards Board (FASB), and the State of Arkansas.

The City will employ an independent accounting firm to perform an annual audit of the City’s finances,
and make the annual audit available to all required and interested parties. The audit shall be
completed and submitted to the State of Arkansas within 210 days of the close of the fiscal year.

The City will produce monthly and quarterly financial statements reporting the current period’s activity
for all funds maintained by the City.

The City will prepare an annual budget document that provides a basic understanding of the City’s
planned financial operations for the coming fiscal year. Copies of the budget will be made available
to all interested parties and opportunities will be provided for citizen input prior to final decisions on
the budget.

The annual budget document will be posted to the City’s web site.

The City will seek annually to qualify for the Government Finance Officers Association’s (GFOA)
Distinguished Budget Presentation Award.
54
GENERAL FUND
The General Fund is the general operating fund of the city. It is used to account for all financial resources
except those that must be accounted for in another fund. The General Fund accounts for the normal
recurring activities of the City such as general government, fire, police, planning, etc. These activities are
funded principally by sales and property taxes from individuals and businesses, franchise fees, and from
other governmental units.
As approved by the City Council, transfers may be made to the Street Fund, Parks and Recreation Fund,
and Library Fund to support the operations of those departments.
The pages in this section present a summary for each department that operates as part of the General
Fund. The information includes a brief statement of the task of the department, some accomplishments
for the past year, and goals and objectives for the budget year, and an organization chart. Also provided
are explanations for some of the expenses, and a financial summary showing the information for the past
two years and the budget year, along with the change in dollars and percent from the previous year to the
budget year.
The following departments are included in the General Fund:
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Administration
Staff Attorney
Accounting and Purchasing
District Court
Planning
CDBG (Community Development Block Grant)
Engineering
Airport
Police
Fire
Library
Parks (Public Works) Maintenance
Parks Recreation
Building Inspection
Capital Sales Tax
55
ACCOUNTING AND PURCHASING
TASK
To provide support to all departments for accounting, purchasing, and payroll.
2014 ACCOMPLISHMENTS
•
•
•
•
Completed the 2013 audit.
Won the Certificate of Achievement for Excellence in Financial Reporting awarded by GFOA
Reorganized various job responsibilities to improve workflow in accounting and purchasing.
Made various financial data available for public/internal access on the City’s website.
2015 GOALS & OBJECTIVES
•
•
•
Complete the 2014 audit.
Continue to participate in GFOA Award Programs
Review internal controls to assure that the City continues to have adequate controls and policies
in place.
56
FINANCE
DIRECTOR
PURCHASING
AGENT
ACCOUNTING
MANAGER
ACCOUNTING
SPECIALIST (3)
ACCOUNTANT
57
Description
2013 Actual
Taxes
Charge for Services
Interest
Other Income
2014 Budget
2015 Request
2,212
2,212
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
-
412,827
135,620
23,200
86,630
1,985
6,959
452,032
158,048
18,960
95,281
1,499
12,040
462,876
172,187
19,660
104,478
500
12,390
667,221
737,860
772,091
Change in
Dollars
$
-
Net
$
(665,009)
$
(737,860)
$
(772,091)
$
Change in
Percent
----------
10,844
14,139
700
9,197
(999)
350
34,231
2.4%
8.9%
3.7%
9.7%
-66.6%
2.9%
-----4.6%
-
---
(34,231)
--
Budget Summary
• Salaries and Wages are up due to the fact that a COLA of 1.7% and a merit of 1.3% was
budgeted for 2015.
• Benefits are up due to the fact that the City’s Health Insurance premium was increased as well as
the City’s pension plan.
• Supplies & Materials are up slightly due to postage and minor equipment.
• Professional Services are up due to increased costs of audit and software maintenance
agreement.
58
ADMINISTRATION
TASK
To provide overall guidelines in the operations of city departments and to provide support to all
departments for personnel, technology, and other administrative functions.
•
•
•
•
•
•
•
Obtained the GFOA Distinguished Budget Presentation Award for the 16th consecutive year.
Continued to experience a decline in Workers Compensation compensable claims despite adding
additional personnel in higher risk areas - Fire, Police, and Parks.
Implemented the City’s new imaging system for various areas in the City.
Began major upgrade of the City’s computer system.
Conducted 7 Manager Training Programs
Completed Updated CDL Physicals for All CDL Holders
Revised part of the City’s Personnel Policy.
•
•
•
•
•
•
•
•
•
•
Obtain the Distinguished Budget Presentation Award from the GFOA
Conduct “Manager Training” 6 times in 2015 (every other month)
Conduct “Secretary Training” 4 times in 2015(quarterly).
Conduct “Department-Level” Safety Training with selected departments monthly during 2015
Complete “Scanning Project” for personnel files
Compete New Federal CDL Certifications on All CDL holders
Conduct 8 Manager Training Sessions
Install a new phone system
Look to Eliminate EAP Program (cost savings $18,000)
Look to Transition to “Self-Insurance” for Workers Compensation (savings undetermined)
59
ADMINISTRATION
MAYOR
EXECUTIVE
ASSISTANT
FINANCE
DIRECTOR
IMAGING
SPECIALIST
SYSTEMS
MANAGER
PURCHASING
AGENT
HUMAN
RESOURCES
MANAGER
SYSTEMS
ADMNISTRATOR
GIS
COORDINATOR
HUMAN
RESOURCE
SPECIALIST
SECRETARY
BILLING &
COLLECTION
MANAGER
ACCOUNTING
MANAGER
ACCOUNTANT
ACCOUNTING
SPECIALISTS
SYSTEMS
TECHNICIAN (2)
CUSTOMER
ACCOUNT REPS
CUSTOMER
BILLING REPS
FOREMAN METER
READING
UTILITY SERVICE
REP
METER READERS
60
ADMINISTRATION
Description
Taxes
Charge for Services
Interest/Rent
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
$ 25,386,675
11,062
33,164
2014 Budget
$ 23,349,733
-
2015 Request
$
24,804,895
50,500
-
41,969
252,338
385,000
26,110,208
9,600
10,400
300,000
23,659,333
24,865,795
909,096
316,341
44,939
244,043
101,561
144,400
932,445
334,296
39,500
278,823
144,000
157,098
979,203
356,686
52,500
320,479
143,000
162,330
275,977
364,505
232,025
2,036,358
2,250,667
76,913
Net
$ 24,073,850
$ 21,331,753
$
Change in
Dollars
$ 1,455,162
50,500
800
(300,000)
1,206,462
Change in
Percent
6.2%
----8.3%
--100.0%
5.1%
2,246,223
46,758
22,390
13,000
41,656
(1,000)
5,232
(132,480)
(4,444)
5.0%
6.7%
32.9%
14.9%
-0.7%
3.3%
--36.3%
----0.2%
43,381
(33,532)
--43.6%
22,576,191
$
1,244,438
5.8%
Budget Summary
• Revenue is up due to increases in franchise fees, property taxes and sales taxes. The City has
held revenue to almost flat the last several years but based on the last couple of years, some of
the amounts were increased.
budgeted for 2015.
• Supplies and Materials are up due to increases in minor equipment computers.
• Professional Services are up due to increased software maintenance.
• Other services are up due to increased costs in travel and training.
61
AIRPORT
TASK
To operate the municipal airport to best serve its users, and to seek to improve the service and
facilities through grants and other options that are available.
NOTE: The airport has no city staff but is operated through a contract with a Fixed Base Operator
(FBO) and under the direction of the Airport Advisory Board. Various employees assist with day to day
operations when necessary.
•
Completed runway safety area project so that City is in compliance with FAA regulations and has
a safer airport.
•
Perform a master plan update. The previous update was performed in 2003 and conditions have
change considerably.
•
Complete the new T hangar currently under construction on the west side.
•
New box hanger has been submitted for the east side and construction should begin in the
spring.
62
AIRPORT
Description
Taxes
Charge for Services
Interest/Rent
Other Income
2013 Actual
$
8,325
2014 Budget
$
7,860
2015 Request
$
7,000
300,000
9,662
127,500
8,500
19,655
81,079
21,000
14,250
506,219
10,000
200,000
24,223
14,250
418,721
179,110
761,692
16,906
3,836
13,878
3,884
14,750
2,150
23,500
8,155
18,650
2,500
22,100
10,700
56,216
150,000
750,000
94,720
198,555
803,950
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
(860)
378,719
1,500
200,000
3,223
582,582
3,900
350
(1,400)
2,545
600,000
605,395
Net
$
324,001
$
(19,445)
$
(42,258)
$
Change in
Percent
-10.9%
-297.0%
17.6%
-15.3%
0.0%
-325.3%
--26.4%
16.3%
-6.0%
31.2%
-400.0%
---304.9%
-
---
(22,813)
--
Budget Summary
• Revenues and Expenses are up due to a FAA grant being in the budget for 2015 as well as a
development agreement for a private hangar.
• Supplies and Materials are up due to increased costs in minor equipment.
63
STAFF ATTORNEY
TASK
To provide essential legal services to the City of Bentonville.
•
•
Facilitated real estate transactions to meet departmental needs
Provided risk management policies and strategies to City departments as required, and
distributed regular informational e-mails to City staff regarding important legal subjects.
•
•
•
•
Continue to provide quality legal advice and services to City officials and department managers in
an effort to ensure observance and adherence to Federal laws, State codes, and City ordinances.
Provide on-going training to department heads and employees concerning the Arkansas Freedom
of Information Act, laws for municipal purchasing and other pertinent topics.
Review all contracts, agreements, leases, and other such documents for legal soundness in
keeping with the City’s goals and objectives.
Prepare resolutions and ordinances for the Council agenda’s to be acted upon by the Council.
64
STAFF ATTORNEY
STAFF
ATTORNEY
CONTRACT
LEGAL
PARALEGAL
65
DEPUTY
ATTORNEY
STAFF ATTORNEY
Description
2013 Actual
Taxes
Charge for Services
Interest
Other Income
2014 Budget
2015 Request
115
115
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
-
191,477
57,325
1,146
23,947
1,228
26,958
195,356
61,160
5,360
30,200
1,150
25,700
208,332
64,571
5,490
30,200
1,300
32,000
302,081
318,926
341,893
Change in
Dollars
$
-
Net
$
(301,966)
$
(318,926)
$
(341,893)
$
Change in
Percent
----------
12,976
3,411
130
150
6,300
22,967
6.6%
5.6%
2.4%
0.0%
13.0%
24.5%
-----7.2%
-
---
(22,967)
--
Budget Summary
budgeted for 2015.
• Other Services are up due to increased travel and training expenses.
66
BUILDING INSPECTION
TASK
To issue permits and collect fees for building, electrical, and plumbing permits, to review building
plans, conduct field inspections of construction, and to insure that all work conforms to the City’s codes to
provide safe housing.
•
•
•
Maintained a 24-hour inspection response time.
Maintained a pro-active approach to code enforcement.
Maintained a high-level of customer service.
•
•
•
•
•
•
Maintain pro-active approach to Code Enforcement.
Maintain 24 hour inspection response time.
Abate abandoned/dilapidated structures.
Address exterior structure conditions.
Clean up vacant lot debris.
Scan Building Inspection documents.
67
BUILDING INSPECTION
COMMUNITY
DEVELOPMENT
DIRECTOR
CHIEF BUILDING
INSPECTOR
CODE
ENFORCEMENT
OFFICER
SECRETARY (2)
BUILDING
INSPECTORS (3)
68
BUILDING INSPECTION
Description
2013 Actual
2014 Budget
2015 Request
880,831
540,500
830,000
39,834
15,000
25,000
11,782
2,837
935,284
555,500
855,000
410,578
119,086
27,875
10,687
14,050
16,362
408,002
139,966
30,000
34,735
21,100
21,410
442,348
150,485
35,950
34,066
21,700
23,710
21,108
25,000
44,000
619,746
680,213
752,259
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
$
315,538
$
(124,713)
$
102,741
Change in
Dollars
$
289,500
10,000
299,500
Change in
Percent
-53.6%
-66.7%
----53.9%
34,346
10,519
5,950
(669)
600
2,300
19,000
72,046
8.4%
7.5%
19.8%
-1.9%
2.8%
10.7%
-76.0%
---10.6%
-
---
$ 227,454
--
Budget Summary
• Revenue is up from 2014 due to increased building permit revenue.
budgeted for 2015.
• Professional Services are down due to decreases in software maintenance accounts as well as
the General Plan update was budgeted for 2015.
• Other Services are up due to increased travel and training expense.
69
CAPITAL SALES TAX
TASK
The Capital Sales Tax “department” provides separate accounting for revenue from the new sales tax
approved by the citizens in August 2003, and effective October 1, 2003. An election was held in August
2007 and the new capital tax will be in effect for 25 years. The money will be used to fund streets, parks
and recreation, police, fire and airport. Of this penny, 80% will go to the trustee for the debt service on
the bonds.
There are no employees in this department.
N/A
N/A
70
CAPITAL SALES TAX
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$ 2,021,605
2015 Request
$ 1,920,000
1,800,000
1,920,000
329
2,021,934
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
2014 Budget
$ 1,800,000
-
-
-
-
Change in
Dollars
$
120,000
120,000
1,580,000
$
441,934
$ 1,800,000
$ 1,920,000
$
Change in
Percent
6.7%
-------6.7%
-
-------------
-
---
120,000
6.7%
Budget Summary
• Revenue reflects only 20% of the penny. The other 80% is reflected in the Debt Service Fund.
Sales tax revenue was increased based on historical trends over the last several years.
• Transfers – will be made to qualified projects in other departments and/or Funds.
71
CDBG
TASK
To accomplish qualifying projects and to administer and account for funds received from the
federal government’s Community Development Block Grant program.
This program is currently administered through the city’s Community Development office that
includes Planning, Engineering, and Building Inspection. There is no separate department for CDBG but
instead of the funds being accounted for in Planning, they are isolated in order to provide better tracking.
•
•
Met national timeliness requirement for spending grant funds
Continued a successful Subrecipient program funding projects for the following organizations:
 Boys & Girls Club of Benton County
 Habitat for Humanity of Benton County
 Havenwood Transitional Housing Facility
 Helen Walton Children’s Enrichment Center
 Rebuilding Together of NWA
•
•
•
•
•
Meet national timeliness requirement for spending grant funds
Start and complete 2015 Action Plan
Start and complete 2015 Environmental Review
Start and complete 2015 Consolidated Action Plan and Evaluation Report
Continue a successful Subrecipient program by funding projects for the following organizations:
 Benton County Sunshine School
 Boys & Girls Club of Benton County
 Decision Point
 Habitat for Humanity of Benton County
 Havenwood Transitional Housing Facility
 Helen Walton Children’s Enrichment Center
 Rebuilding Together of NWA
72
CDBG
Description
2013 Actual
2014 Budget
2015 Request
117,102
175,000
175,000
117,102
175,000
175,000
Taxes
Charge for Services
Interest
Other Income
Change in
Dollars
$
-
19,973
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
78
73,896
18,385
1,225
113,557
175,000
175,000
175,000
175,000
Net
$
3,545
$
-
$
-
$
Change in
Percent
--0.0%
-----0.0%
-
---0.0%
-------0.0%
-
---
-
--
Budget Summary
• This 2015 grant is the same as the 2014 budget based on the actual grant amount. All money
from this grant is used for specific purposes as outlined in the grant. Several much needed
improvements have been made to various areas of the City that were in the target area.
73
DISTRICT COURT
TASK
To administer the schedule and other activities necessary for the municipal judge and staff to
conduct the judicial processes assigned.
•
•
•
•
•
•
•
•
•
•
•
•
Started project to clear a significant number of pending older warrants with a focus on warrants
dating back to 1999 and older
Finalized majority of interface between Police Department software and Court case management
system, completion of which will improve efficiency of District Court
Continued file storage reduction through use of Questys to store files electronically
Coordinated and facilitated training opportunities for DWI Court Team
Applied for and was awarded a $15,000 grant to be used for training costs for DWI Court Team
for second consecutive year
Managed $15,000 grant – submitting required forms and documentation for reimbursement
Enhanced cross training of clerks in criminal and civil/small claims
Graduated from the Court Management Professional Certification program
Earned the title of “Arkansas Certified Court Manager” (only five Arkansas Chief Court Clerks
currently hold this designation)
Elected Second Vice President of the Arkansas District Court Clerk’s Association
Adjusted court schedule and court dates to accommodate growing case load
Drafted and implemented a court Mission Statement, Vision Statement and Core Values
•
•
•
•
•
•
•
•
•
Complete next steps toward receiving the best ROI from new case management software
(Justware) by the addition of Justice Web – a web based portal for defendants, attorneys and
general public to check on cases in our court
Continue efforts toward paperless possibilities of District Court
Enhancement and growth of DWI Court program
Coordinate additional training opportunities for DWI Court Team
Ongoing evaluation of best use of staff resources, office efficiency and office-wide best practices
Continue and expand project to clear a significant number of pending older warrants with a
focus on warrants 2009 and older
Continuous fulfillment of the District Court Mission – with a breakdown of how each staff member
can internalize this mission in their daily job duties
Evaluate and implement changes to improve courtroom experience and office efficiency
Continued active participation in the Arkansas District Court Clerk’s Association Board
74
DISTRICT COURT
JUDGE
CHIEF COURT
CLERK
PROBATION
OFFICER BAILIFF
PROBATION
OFFICER
CHIEF DEPUTY
COURT CLERK
75
DEPUTY COURT
CLERK (5)
DISTRICT COURT
Description
2013 Actual
2014 Budget
2015 Request
112,801
86,173
384,284
146,936
69,500
367,645
146,936
80,000
391,645
609,480
584,081
618,581
349,321
128,746
30,589
44,098
16,515
7,848
401,580
156,746
46,925
56,460
27,125
31,100
408,967
150,489
33,125
56,500
31,310
31,230
Taxes
Charge for Services
Interest
Other Income
26,222
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
18,393
Change in
Dollars
$
10,500
24,000
34,500
8,500
595,510
719,936
720,121
Net
$
13,970
$
(135,855)
$
(101,540)
$
Change in
Percent
--0.0%
15.1%
6.5%
---5.9%
7,387
(6,257)
(13,800)
40
4,185
130
8,500
185
1.8%
-4.0%
-29.4%
0.1%
15.4%
0.4%
-----0.0%
-
---
34,315
--
Budget Summary
•
•
•
•
•
Revenue is up primarily due to court fine revenue.
Salaries and Wages are up due to the fact that a COLA of 1.7% and a merit of 1.3% was
budgeted for 2015.
Benefits are up due to the fact that the City’s Health Insurance premium was increased as well as
Supplies and Materials are down due decreases in minor equipment computer purchases during
the year.
Property Services are up due to increased building maintenance costs.
76
ENGINEERING
TASK
To provide advice and technical expertise to assist elected officials, planning commission, public
agencies, and citizens in understanding key issues and priorities. To review development plans, maintain
design and construction specifications, conduct field inspections of construction, and insure all work
conforms to City codes to provide quality developments and growth consistent with our long-term
commitment to economic vitality and environmental integrity.
•
•
•
•
•
•
•
nd
NW 2 street from the square to Walton Blvd
Multi-use trail from SW “I” street to Peel Mansion
Sidewalk along SE “C” street from the schools to Phillips Park
Stonehenge fire access road repair
rd
Sidewalk improvements along NW 3 street from Main to SW “D” street
Windmill Road Improvements from Morningstar Rd. to Hwy 112.
th
SE 10 street drainage improvements from SE “C” street east
•
•
•
•
•
th
Multi-use trail along Walton Blvd from Peel Mansion to NW 14 street
nd
Sidewalk improvements along SE 22 street
Continuing the replacement of Lake Bella Vista Dam
Channel improvements to Town Branch Creek within Town Branch Park
Conceptual designs for additional parking in the downtown area
77
ENGINEERING
ENGINEERING
DIRECTOR
CITY ENGINEER
SECRETARY
CONSTRUCTION
INSPECTORS (3)
STORM WATER
78
ENGINEERING
Description
2013 Actual
Taxes
Charge for Services
Interest
Other Income
2014 Budget
2015 Request
62
62
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
-
358,597
135,509
14,457
26,503
7,989
6,764
434,392
162,918
25,990
58,355
12,850
16,500
445,427
174,329
25,500
40,032
15,350
19,300
125,535
172,622
170,000
675,354
883,627
889,938
Change in
Dollars
$
-
Net
$
(675,292)
$
(883,627)
$
(889,938)
$
Change in
Percent
----------
11,035
11,411
(490)
(18,323)
2,500
2,800
(2,622)
6,311
2.5%
7.0%
-1.9%
-31.4%
19.5%
17.0%
--1.5%
---0.7%
-
---
(6,311)
--
Budget Summary
•
•
•
Salaries and Wages are up due to the fact that a COLA of 1.7% and a merit of 1.3% was
budgeted for 2015.
Benefits are up due to the fact that the City’s Health Insurance premium was increased as well as
Professional Services are down due to storm water study that was budgeted in 2014.
79
FIRE
TASK
To provide fire protection, advanced life support ambulance service, and other emergency
services for the citizens of Bentonville and surrounding rural areas.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Station Six fire truck was purchased and placed in service with equipment.
The department re-certified 39 paramedics in Advanced Cardiac Life Support (ACLS).
The department re-certified 39 paramedics in Pediatric Advanced Life Support (PALS).
An additional CPR machine was purchased and placed in service on Squad 10.
The construction began on Station Six, and should be complete by the end of the year. Move in
projected for late December or early January.
Tile, kitchen countertops, was replaced at Station Three. Station Three also placed a rubber floor
in the workout room.
Station Four replaced the carpet in the fire station and placed a rubber floor in the workout room.
Installed five pre-emption devices in traffic signals in the City. (Highway 102 & Greenhouse Rd.,
SE 8th & Moberly Lane, SE 28th & Moberly Lane, N. Walton & Peach Orchard Rd./Benton
County 40)
$111,500.00 worth of grants was given to the Fire Department. (Firewise, Trauma Grant (EMS),
(Walmart)
Special Ops Team was trained in swift water emergencies.
Continued the training for 18 hazardous material personnel.
Three new paramedics completed the paramedic program and became licensed paramedics for
the Bentonville Fire Department.
Trained ten personnel to add to the EMS bike team.
Completed the training for Active Shooter emergencies for EMT’s on the department.
•
•
•
•
•
•
•
•
•
•
Purchase and equip a new ambulance for Station Six.
Remount two ambulances
Complete construction on Station Six by end of 2014 and operational late 2014 or early 2015.
Replace the carpet at Station Three.
Purchase furnishings and equipment for Station 6 with an opening date of late 2014 or early
2015.
Purchase equipment for new ambulance for Station Six.
Begin the design phase on a new ladder truck.
Continue the training for 18 hazardous material personnel.
We have one person in the paramedic program that will graduate in May.
Two personnel to start pre-requisites for paramedic school.
80
FIRE
FIRE CHIEF
ASSISTANT FIRE
CHIEF
SECRETARY
DIVISION CHIEF
TRAINING
BATTALION CHIEF
SHIFT A
BATTALION CHIEF
SHIFT B
BATTALION CHIEF
SHIFT C
DIVISION CHIEF
FIRE MARSHAL
LIEUTENANT
PART TIME
LIEUTENANT
(5 FT)
LIEUTENANT
(5 FT)
LIEUTENANT
(5 FT)
FIRE INSPECTOR
FIREFIGHTER
PART TIME
FIREFIGHTER
14 FT
FIREFIGHTER
14 FT
FIREFIGHTER
14 FT
81
FIRE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
$
714,797
2014 Budget
815,000
$
2015 Request
$
840,000
25,141
1,120,967
1,070,000
1,190,000
27,402
618,286
2,506,593
13,000
1,875,000
3,773,000
13,000
2,043,000
3,873,608
1,535,563
366,564
242,850
288,401
126,123
758,833
4,313,507
1,696,197
578,872
300,095
320,520
223,420
4,677,169
1,706,264
533,510
266,720
341,660
243,247
2,050,125
501,000
7,191,942
9,482,736
8,269,570
Change in
Dollars
$
25,000
120,000
(1,875,000)
(1,730,000)
363,662
10,067
(45,362)
(33,375)
21,140
19,827
(1,549,125)
(1,213,166)
Net
$ (4,685,349)
$ (5,709,736)
$ (6,226,570)
$
(516,834)
Change in
Percent
3.1%
--11.2%
--0.0%
-100.0%
-45.9%
8.4%
0.6%
-7.8%
-11.1%
6.6%
8.9%
--75.6%
----12.8%
----
Budget Summary
budgeted for 2015.
• Supplies and Materials are down due to furnishing Station 6 in 2014.
• Property Services are up due to increase vehicle and building/grounds maintenance.
• Other Services are up due to increased training costs.
82
LIBRARY
TASK
To engage our community, encourage discovery and promote literacy by offering lifelong learning
opportunities.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Bentonville Public Library was voted “Best Library” by the readers of NWA Media.
Librarians at the Bentonville Public Library continued leadership at local, state and national levels.
These accomplishments included, but are not limited to: national legislative advocacy, executive
board participation, conference attendance and professional development presentations to library
colleagues, committee work and more.
Bentonville Public Library partnered with Bentonville Public Schools as strong participants in the
Declaration for the Right to Libraries initiative. Local and statewide involvement in the national
advocacy campaign was recognized by the American Library Association.
Bentonville Public Library hosted two training sessions in partnership with the Arkansas State Library
for regional colleagues in the spring and fall.
All five librarians at Bentonville Public Library published professional articles in the Arkansas Libraries
journal.
The Library Director was awarded the LaNell Compton Prize by the Arkansas Library Association for
the best article published in Arkansas Libraries journal within a two-year period.
The Circulation Librarian was selected to participate in the Leadership Benton County program,
representing the City of Bentonville.
The American Dream Starts @ your library grant cycle concluded with a Chinese New Year
Celebration and a special Family Learning Day. BPL’s family literacy events were recognized in the
state library association’s journal and at a national library conference session.
Two special author visits to BPL were offered as opportunities for community children to gain
experience with creative writing. One event was in conjunction with the Bentonville Public Schools’
One District, One Book annual reading program.
The library expanded access to digital content through enhanced services, including a new database
for tutoring.
BPL launched a Tech Card initiative with two test schools within the public school district to provide
students with access to educational databases. This program involved designing special library cards
and a new student portal website, plus offering professional training to teachers.
A new logo for teens was unveiled that reflects the uniqueness of young adult services at BPL.
Athena, the Teen Mascot was custom-designed and donated by graphic artist and children’s book
illustrator, Ard Hoyt.
Program offerings were expanded to reach more patrons of all ages. Significant increases for teen
and adult audiences were realized through new and growing programs.
Participation in the Summer Reading Program totaled 1,746 children, teens and adults who read
25,290 hours during June and July; 9,265 people attended summer events at the library; 116,777
items were checked out during the two month reading program. The Friends of the Library sponsored
BPL’s summer program.
BPL’s successful Materials Recovery Program continued to promote responsible return of overdue
library materials, recouping more than $68,500 worth of materials, fines and fees (total value since
program launch in July 2012).
The Library repaired public furniture in the adult department by reupholstering 14 chairs and repairing
19 study tables and other maple woodwork in the building.
BPL shifted thousands of materials to accommodate growing collections in all departments.
th
Staff participated in the library’s 6 annual in-service training.
BPL continued volunteer opportunities for junior partners, teens, adults, program presenters and
corporate groups. For 2014, 529 library volunteers gave 7,958.98 hours to Bentonville Library. This
83
LIBRARY
•
•
•
•
•
•
•
•
•
•
contribution is valued at $179,475.00. Library volunteerism was included in the City of Bentonville’s
Volunteer Community of the Year initiative.
The Library was awarded a $5,500 grant from the NWA Economic Development District GIF program
to purchase new computer furniture.
A $4,500 grant from the Bentonville/Bella-Vista Daybreak Rotary Club was given to support the
library’s eReader loan program.
Grants, sponsorships and donations greatly support the public library in service to our community. In
2014, contributions valued at more than $136,900 were made to supporting Bentonville Public
Library.
Bentonville Library checked out 602,217 items, totaling 41,625 more than last year. This is a new
milestone for our library’s annual circulation records.
BPL experienced 296,819 visits and distributed 7,065 new library cards.
Public computers were used 32,284 times, totaling 23,422 hours.
Meeting facilities were used 2,000 times by 19,500 patrons.
Library programs were attended by 39,402 patrons, approximately 1,500 more than the prior year.
Bentonville Public Library’s collection size totals 121,905 items, valued at $2,676,720.63.
• Bentonville Public Library will outline a new 3-year strategic plan for library services covering years
2015-2017.
• BPL will partner with the Parks and Recreation Department to open a small self-service library space
at the Bentonville Community Center. BPL at the Community Center will feature an exterior book
drop, internet computers, materials available to check out, browse-able magazine and newspaper
collections and special outreach library programming.
• The library will upgrade radio frequency identification (RFID) equipment that is more than eight years
old to improve performance efficiency and the customer experience.
• Bentonville Library will grow its BPL Tech Card program with the public schools.
• Bentonville Public Library will implement appropriate operational procedures for bibliographic records
management, ecommerce and meeting room management.
• BPL will continue to offer value-added programs and services for children, teens and adults.
• Library staff will continue to offer outreach activities and cooperative partnerships with appropriate
community organizations broadening the library’s reach in our community.
• Bentonville Library will continue development of important collections, specifically materials that
support the educational and life-enriching needs of our library customers.
• Library administration will continue to seek alternative funding sources to supplement the City’s
operational budget to support special programs and collections.
• The Library will continue to focus on facility maintenance in efforts to keep the library building and
grounds in excellent condition.
84
LIBRARY
LIBRARY
DIRECTOR
SECRETARY
LIBRARY
COLLECTION
DEVELOPMENT
LIBRARY
SPECIALISTS
LIBRARY CLERKS
PART TIME
85
LIBRARY
TECHNICAL
SERVICES
LIBRARY
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
2014 Budget
2015 Request
57,843
52,000
57,800
2
41,980
94,190
93,980
57,800
569,047
138,067
231,493
105,842
58,796
25,899
635,389
160,637
241,000
120,915
62,370
27,605
672,244
193,985
274,745
155,790
62,525
28,025
36,345
-
1,129,144
Change in
Dollars
$
5,800
(41,980)
(36,180)
93,000
1,247,916
1,480,314
Net
36,855
33,348
33,745
34,875
155
420
93,000
-
5.8%
20.8%
14.0%
28.8%
0.2%
1.5%
----
232,398
--18.6%
$ (1,034,954)
$ (1,153,936)
$ (1,422,514)
$
Change in
Percent
----11.2%
--100.0%
--38.5%
(268,578)
----
Budget Summary
• Revenues are up due to increased collections of fines and lost books.
budgeted for 2015.
• Supplies and Materials are up due to increased purchases of minor equipment.
• Professional Services are up due to cost of collections.
86
PARKS MAINTENANCE
TASK
To provide a safe, quality and wholesome parks and recreational facilities that encourages
healthy lifestyles and community pride.
•
Park Improvements.
•
Continue improvements to various parks across the City.
87
PARKS (PUBLIC WORKS) MAINTENANCE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
$
105
2014 Budget
2015 Request
42,100
40,000
30,000
42
3,362
40,000
85,609
40,000
30,000
567,454
204,802
170,205
86,788
93,430
5,836
609,679
226,931
131,600
110,300
120,000
18,810
645,138
250,847
141,950
125,600
130,900
18,810
88,821
167,000
54,000
1,217,336
1,384,320
1,367,245
Change in
Dollars
$
(10,000)
(10,000)
35,459
23,916
10,350
15,300
10,900
(113,000)
(17,075)
Net
$ (1,131,727)
$ (1,344,320)
$ (1,337,245)
$
Change in
Percent
----25.0%
-----25.0%
5.8%
10.5%
7.9%
13.9%
9.1%
0.0%
--67.7%
----1.2%
-
---
7,075
--
Budget Summary
budgeted for 2015.
• Supplies and Materials are up due to increased purchases of minor equipment and supplies.
• Professional Services are up due to increased temporary workers that will be used during the
summer months for mowing and parks maintenance.
• Property Services are up due to increases in vehicle and building maintenance.
88
PARKS (PUBLIC WORKS) MAINTENANCE
Public Works
Director
Maintenance
Supervisor
Foreman
Foreman
Finish Mowing
Sanitation
Ball Crew
Cemetery
Custodial
Mechanics
Rough Mow
Maintenance
Landscape
Seasonal Labor
Seasonal Labor
Seasonal Labor
Seasonal Labor
Custodian
Mechanic
Seasonal Labor
Seasonal Labor
Flower Person
Park Worker
Park Worker
Seasonal Labor
Park Worker
Custodian
Seasonal Labor
Seasonal Labor
Flower Person
Park Worker
Custodian
Heavy Equipment
Operator
Heavy Equipment
Operator
Flower Person
Park Worker
Custodian
Park Worker
Park Worker
Seasonal Labor
Park Worker
Seasonal Labor
Park Worker
Heavy Equipment
Operator
Park Worker
89
PARKS RECREATION
TASK
The mission of Bentonville Parks and Recreation is to “Enrich lives through recreation, leisure and
culture.”
•
•
•
•
•
•
•
Parks and Recreation hosted recreation programs that included more than 132,000 participants
with more than $1,095,000 in gross revenue.
Bentonville park patrons volunteered 63,044 hours to Bentonville Parks and Recreation. This is
valued at $1,421,642 and 30 Full Time Equivalent positions.
Parks and Recreation Staff completed many successful park improvement projects. Some of
these improvements include:
The Legacy Orchard at Orchards Park;
Sports Fields Improvements at Memorial and Phillips Park and Merchants Park Improvements
Installation of more than 650 new trees in our park system.
Bentonville Parks and Recreation was recognized with two, prestigious awards. First, the
International Mountain Bike Association designated Bentonville as a Silver Level Ride Center.
This designation is an award that only 12 other communities in the world have received. Also, the
United States Specialty Sports Association named Memorial Park as the Facility of the Year for in
the State of Arkansas.
•
Construction continued for the Bentonville Community Center. To date, the project is 75%
complete. The landmark facility should be available to Bentonville residents by mid-year 2015.
.
90
PARKS RECREATION
Description
2013 Actual
2014 Budget
2015 Request
45,000
775,741
911,905
2,575,975
2,998,573
514,608
4,333,922
250,000
1,161,905
330,000
2,905,975
1,089,893
416,311
526,197
536,567
338,134
40,414
1,122,452
421,086
663,548
702,466
363,864
40,477
2,118,766
632,751
965,914
791,862
463,414
74,990
803,451
640,150
824,070
3,750,967
3,954,043
5,871,767
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
1,664,070
80,000
1,744,070
996,314
211,665
302,366
89,396
99,550
34,513
183,920
1,917,724
Net
$
582,955
$ (2,792,138)
$ (2,965,792)
$
(173,654)
Change in
Percent
---182.5%
---32.0%
150.1%
88.8%
50.3%
45.6%
12.7%
27.4%
85.3%
-28.7%
---48.5%
----
Budget Summary
• Revenues are up to due to an increase in recreational activities and the new community center
will open in 2015. Numerous programs have been added and some programs were highly
successful.
budgeted for 2014.
• Supplies and Materials are up due to increased expenses in recreational services which are
offset some by the increase in charge for services.
• Professional Services are up due to increased expenses in recreational services which are offset
by the increase in charge for services.
• Property Services are up due to additional parks facilities that were completed in the last couple
of years.
91
PLANNING
TASK
To provide advice and technical expertise to assist elected officials, the planning commission,
public agencies, and citizens in understanding key issues and priorities. To continue to focus our efforts
on a long-term commitment to economic vitality, environmental integrity, and development design quality.
•
Bentonville Blueprint. The Bentonville Blueprint was developed with the involvement of more
than 400 participants that included interviews, visioning sessions and an online survey. The
Blueprint includes both the identification of seven targeted sectors for Bentonville to focus its
marketing efforts, as well as strategic priorities in seven areas of focus with strategies and action
items related to each. These targets and strategic priorities will allow the City of Bentonville to
focus on leveraging its exceptional assets, mitigating its challenges and filling voids in its
economic development inventory. In addition, an implementation plan and metrics to measure
results were also provided.
•
SE Downtown Area Plan Adopted. On January 28, City council adopted the SE Downtown Area
Plan that established two new experience districts: The Arts District and The Market District. The
plan proposed a year-round indoor public market in the Market District and an Artists’ Live/Work
Corridor in the Arts District. The City initiated plan implementation by completing a pedestrian
th
connection between the two districts on SE 6 Street.
•
Tree Planting Blitz & Recognition. The second annual Tree Planting Blitz held on October 24
logged more than 800 volunteers from over 200 volunteers planting 634 Trees. The inaugural
planting event in 2013 won Bentonville recognition as a City of Distinction by Arkansas Business.
•
Development Numbers. Total valuation of all building permits was up by $83 million from 2013,
with a 27% increase in residential valuation and 51% increase in commercial valuation. The
number of residential units permitted was up 94%, due in large part to a shift in development
trends from predominantly single family to increasing multifamily units. Residential alterations,
remodels and additions were high with 241 permits, a 24% increase over 2013.
•
Inaugural Public Art Installed. In October, the Bentonville Public Art Advisory Committee
presented its inaugural public art initiative, Bentonville City ARt, with three sculptures installed on
the North Bentonville Trail. Located along the hard surface trail within a 7-minute walk south/east
of the Hidden Springs parking area, these proposed works constitute a sculpture trail intended to
enhance the user experience of walkers, runners, cyclists and other visitors of all ages. The
sculptures were selected for their ability to beautify, draw attention to, and visually augment the
landscape along the trail, their potential to function as an informative educational site via signage
and touring, and for their likelihood to encourage photography and sharing via social media.
•
•
•
•
•
•
Develop a revitalization strategy for the North Walton Boulevard corridor
Review and update the city's General Plan
Review and update city zoning and subdivision regulations in accordance with the city's General
Plan
Remediate substandard structures with proactive code enforcement practices
Continue city beautification efforts through tree plantings, gateway enhancement, and related
landscape projects
Conduct annual Development Conference with regional partner cities
92
PLANNING
COMMUNITY
DEVELOPMENT
DIRECTOR
BUILDING
INSPECTION
CHIEF BUILDING
INSPECTOR
COMMUNITY
PROGRAMS
COORDINATOR
SPECIAL
PROJECTS
MANAGER
CURRENT
PLANNING
MANAGER
PLANNING
MANAGER
SECRETARY
PLANNING
SENIOR
MANAGER
PLANNING
TECHNICIAN
PLANNING
MAPPING
TECHNICIAN
SECRETARY
CODE
ENFORCEMENT
BUILDING
INSPECTORS
93
PARKS
RECREATION
PLANNING
Description
2013 Actual
2014 Budget
2015 Request
44,800
27,300
46,750
140,300
27,300
46,750
425,546
168,029
21,149
291,748
73,537
16,008
498,069
193,123
26,730
356,609
76,600
63,940
475,156
182,100
34,900
413,003
127,250
77,540
51,994
92,000
50,000
1,048,011
1,307,071
1,359,949
Taxes
Charge for Services
Interest
Other Income
95,500
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
19,450
19,450
Net
$
(907,711)
$ (1,279,771)
$ (1,313,199)
$
Change in
Percent
---71.2%
----71.2%
(22,913)
(11,023)
8,170
56,394
50,650
13,600
(42,000)
52,878
-4.6%
-5.7%
30.6%
15.8%
66.1%
21.3%
--45.7%
---4.0%
-
---
(33,428)
--
Budget Summary
• Revenues are up due to a slight increase in growth.
• Salaries and Wages are down even those increases were budgeted due to some employee
turnover.
• Supplies and Materials are up due to the replacement of some minor equipment in 2015.
• Professional Services are up due to some one time study in 2015.
• Property Services are up due to increased vehicle and building maintenance.
94
POLICE
TASK
To make citizens and visitors feel free of the fear of crime, and safe from crime and disorder.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Installed perimeter fencing to better secure the main police facility, gates to follow
Completed upgrades to police gym equipment in both main facility and Special Service Bldg.
Made repairs at the main facility to include plumbing, sidewalks, and handicap ramps
Completed roof replacement at the Special Services Building (south side)
Began remodel of Briefing/Report/Emergency Ops Room with upgraded AV equipment and
cabinets
Entered into an information sharing agreement with both Rogers and Fayetteville Police
Departments
Continued the transition to new in-car system with 8 more units completed
Continued to work on evidence storage issues by addressing property destruction orders
Utilized approximately $482,000 in additional Department of Homeland Security Grant Program
funding for Bomb Squad (total containment vessel)
Established from existing personnel, a Lead Animal Control Officer position to better supervise
and manage animal complaints
Established from existing personnel, a Dispatch Quality Control and Training position, to better
ensure quality communication services
Developed new tactical responses, in conjunction with the FD to enable quicker emergency
medical care
Added two officers to our Negotiations Team and added new equipment (phone) with state grant
monies
Added training equipment (entry door) to our SWAT Team using federal equitable sharing monies
Added special equipment (portable LED lighting) using Byrne Grants funding
Added a marked crew cab truck to support Operations using drug seizure monies through the
Prosecutor’s Office
Added two new specialty vehicles, one armored, from Federal Surplus at minimal cost to the city
Fully staffed the department at 67 sworn and 30 professional staff members
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Install automated gate system to complete perimeter fencing project
Continue transition to new in car camera system
Add body camera system to existing in car camera system (12 devices)
Work toward a Community Officer to better manage media relations, community relationships,
news releases, and threat assessments
Work toward Domestic Violence Coordinator Officer, to better manage and track DV cases,
offenders, victims, conditional releases, and protection orders
Waterproof and paint exterior of main building at applicable areas
Replace aging MDT’s in patrol vehicles
Complete remodel of Briefing/Report/Emergency Ops Room with new furnishings etc.
Begin planning for additional police facility that is based around our police and fire dispatch center
Add to, and revise special response policies
Continue Criminal Investigations Division rotation and training for uniform officers and uniform
supervisors
Add 1 certified bomb tech to the Bomb Squad
Leadership training for Lieutenants and Captains
Replace primary ACO truck with upgraded vehicle and metal body replacement box
95
POLICE
POLICE CHIEF
SECRETARY
LIEUTENANT
PATROL
LIEUTENANT
ADMIN
RECORDS
CLERKS
COMM OFFICER
SUPERVISOR
DISPATCHERS
SHIFT SGT
CORPORAL
ASST CMDR
PATROL
OFFICERS
6 AM – 2 PM
PATROL
OFFICERS
2 PM – 10 PM
LIEUTENANT
CID
SGT ADMIN
SECRETARY
SGT CID
SCHOOL
RESOURCE
OFFICER
K9 OFFICERS
DETECTIVE NARC
(2)
CORPORAL
WARRANT
OFFICER
TRAFFIC
OFFICERS
JUVENILE
INVESTIGATOR
DETECTIVES
TRAINING
COORDINATOR
ANIMAL CONTROL
OFFICERS (2)
POLICE
OFFICERS PT
PATROL
OFFICERS
10 PM – 6 PM
96
EVIDENCE CRIME
SCENE TECH
POLICE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
$
233,049
4,864
444,061
240,528
24,446
20
414,604
725,663
2,087,235
2014 Budget
$
230,000
5,000
174,000
262,000
19,185
2015 Request
$
260,000
5,000
178,000
263,800
23,000
690,185
729,800
4,758,201
1,776,077
547,465
292,352
652,355
193,087
5,002,587
1,914,815
677,480
311,221
369,722
243,671
5,110,259
1,964,095
971,576
320,680
370,359
267,276
1,473,964
206,000
642,089
9,693,501
8,725,496
9,646,334
Change in
Dollars
$
30,000
4,000
1,800
3,815
39,615
107,672
49,280
294,096
9,459
637
23,605
436,089
920,838
Net
$ (7,606,266)
$ (8,035,311)
$ (8,916,534)
$
(881,223)
Change in
Percent
13.0%
0.0%
2.3%
0.7%
19.9%
---5.7%
2.2%
2.6%
43.4%
3.0%
0.2%
9.7%
-211.7%
---10.6%
----
Budget Summary
budgeted for 2015.
• Supplies and Materials are up due to minor equipment additions.
• Other Services are up due to increases in travel and training costs.
97
UTILITY FUND
The Utility Fund is used to account for activities that are similar to those that may be found in the private
sector. It is financed primarily through user charges from both residential and commercial customers.
The activities include the departments associated with the Electric, Water, Sewer, and Wastewater
systems of the city. Other departments, in addition to those mentioned, are Utility Director, Inventory,
Utility Billing & Collection, Meter Reading, and Sanitation. The last one listed is not a staffed, operational
department, but reflects revenue and expenses related to the city’s contract with a waste disposal
company.
The pages in this section present a two-page summary for each department that operates as part of the
Utility Fund. The first page for each department provides a brief statement of the task of the department,
some accomplishments for the past year, goals and objectives for the budget year, and a simple
organization chart. The second page for each department shows a financial summary showing the
information for the last two years and the budget year, including the change in dollars and percent from
the previous year to the budget year. That is followed by explanations for the more significant changes.
The following departments are in the Utility Fund:
•
•
•
•
•
•
•
•
•
Electric
Water
Wastewater
Sewer Rehab
Sanitation/Trash
Inventory
Billing and Collection
Meter Reading
98
BILLING AND COLLECTION
TASK
To provide courteous service to customers, and to accurately maintain all billing records, issue
utility bills, and collect money due to the city.
•
•
•
•
Implemented a full time 4 person staff rotation schedule for the drive thru. Allowing the area to be
self-maintained on a daily basis.
Increased staffing levels in the department to manage volume increase by converting one part
time position to full time and adding an additional full time position.
Currently in the first phase of creating a new Utility Billing Policies and Procedures Manual.
Managed phone volume increase, current annual volume exceeds 64,000 calls.
•
•
•
•
Continue working on and complete the departments new Policy and Procedures manual. (In
Progress)
Cross train current staff members to various billing duties allowing for better coverage when other
staff members are absent from work.
Explore Interactive Voice Response System to reduce in house call volume.
Review Terms and Conditions for updating
99
BILLING AND
COLLECTION
MANAGER
ACCOUNT CLERK
BILLING
ACCOUNT CLERK
COLLECTION
UTILITY BILLING
ANALYST
UTILITY CLERKS
100
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$
-
2014 Budget
2015 Request
815,528
800,000
800,000
28,673
24,800
29,800
844,201
824,800
829,800
359,182
112,610
723,739
286,242
3,340
3,035
423,333
150,543
222,143
391,781
7,970
8,050
442,426
151,800
225,495
542,601
7,950
8,050
54,530
27,300
25,000
1,542,678
1,231,120
1,403,322
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
5,000
5,000
19,093
1,257
3,352
150,820
(20)
(2,300)
172,202
Net
$
(698,477)
$
(406,320)
$
(573,522)
$
(167,202)
Change in
Percent
---0.0%
--20.2%
-0.6%
4.5%
0.8%
1.5%
38.5%
-0.3%
0.0%
--8.4%
---14.0%
----
Budget Summary
budgeted for 2015.
• Supplies and Materials are up due to increases in minor equipment purchases and increases in
postage expense.
• Professional Services are up due to increased costs of software maintenance contracts.
101
ELECTRIC
TASK
To provide and maintain a safe, reliable and efficient source of electrical power; to be responsive
to electrical emergencies and outages; and to represent the City of Bentonville in a courteous manner.
•
•
•
•
99.99.135% reliability rate; 0.770838 interruptions per customer
Relocated the electric on Hwy 12 in anticipation of the widening
Upgraded 69 kV switches at “C” Sub to improve the reliability in the west side of town
Installed 16.75 miles of wire for new developments; 4.2 miles of new/improved feeder line.
•
•
•
Complete electric rate study
Continue to treat older power poles and extending useful life
Complete AMI electric and water meter change out, allowing the City to begin reading all meters
remotely, monitoring the entire water and electric system remotely, allow all customers access to
their daily power/water usage, thereby allowing them to monitor and budget monthly expense
102
ELECTRIC
ENGINEERING
DIRECTOR
INVENTORY
WAREHOUSE
SUPERVISOR
ELECTRIC
MANAGER
ASST MGR
TECH DESIGH
ENGINEERING
TECHNICIAN
METER
TECHNICIAN
SUBSTATION
TECHNICIAN
ASST MGR
CONSTRUCTION
FIELD SUPERV
SUPPORT CREW
FIELD SUPERV
OH CONS CREW
FIELD SUPERV
UG CONS CREW
TROUBLEMAN
1ST CLASS
POWERLINE
1ST CLASS PLE
POWERLINE
ELECTRICIAN
LOCATOR PLE
POWERLINE
ELECTRICIAN
APPRENTICE PLE
APPRENTICE PLE
HEAVY EQUIP
OPERATOR
GROUNDMAN
APPRENTICE PLE
103
GROUND
WORKERS
TREE TRIMMERS
ENGINEERING
CITY ENGINEER
WAREHOUSE
ASSISTANT
SECRETARY
WAREHOUSE
WORKERS
CONSTRUCTION
INSPECTORS
STORM WATER
CONTROL
INSPECTOR
ELECTRIC
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
2014 Budget
2015 Request
51,385,444
50,436,660
52,242,655
17,307
22,527
18,599
51,443,877
50,436,660
52,242,655
2,404,555
857,941
357,120
235,446
530,830
152,734
39,156,995
5,055,300
425,000
596,325
2,493,352
897,471
381,660
241,111
594,330
163,900
40,561,065
5,132,000
49,772,246
51,067,309
2,424,042
828,220
409,727
157,741
713,901
122,723
38,631,893
3,506,507
601,841
13,922
47,410,517
Change in
Dollars
$
1,805,995
1,805,995
88,797
39,530
24,540
5,665
63,500
11,166
1,404,070
76,700
(425,000)
6,095
1,295,063
602,420
Net
$ 4,033,360
$
664,414
$ 1,175,346
$
510,932
Change in
Percent
---3.6%
----3.6%
3.7%
4.6%
6.9%
2.4%
12.0%
7.3%
3.6%
1.5%
-100.0%
1.0%
-2.6%
--76.9%
Budget Summary
• Revenues are up due to increases in residential and commercial sales projections.
budgeted for 2015.
• Supplies and materials are up due to increases in minor equipment.
• Professional Services are up due to outside engineering costs and software maintenance.
• Property Services are up to due increased machinery and building maintenance costs.
• Utility Cost of Goods is up due to increased sales.
104
INVENTORY
TASK
To purchase, organize and maintain an appropriate inventory for all materials needed for
construction operations by the City of Bentonville public works departments.
•
•
Successful year end physical inventory count
Implemented new user friendly fueling system
•
Continue reducing inventory
105
INVENTORY
WAREHOUSE
SUPERVISOR
WAREHOUSE
ASSISTANT
WAREHOUSE
WORKER
106
INVENTORY
Description
2013 Actual
Taxes
Charge for Services
Interest
Other Income
2014 Budget
-
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2015 Request
-
114,180
45,727
23,812
6,549
18,902
7,209
116,450
48,549
27,430
9,078
20,600
10,405
25,758
30,000
242,137
262,512
-
Change in
Dollars
$
-
119,388
46,263
28,240
9,310
26,700
3,000
-
232,901
Net
$
(242,137)
$
(262,512)
$
(232,901)
$
Change in
Percent
----------
2,938
(2,286)
810
232
6,100
(7,405)
(30,000)
(29,611)
2.5%
-4.7%
3.0%
2.6%
29.6%
-71.2%
--100.0%
----11.3%
-
---
29,611
--
Budget Summary
budgeted for 2015.
• Professional Services are up due to software maintenance.
• Property Services are up due to increased vehicle and building maintenance costs.
107
METER READING
TASK
To accurately read all electric and water meters in a timely manner each cycle, and to perform
other assigned duties in a timely and efficient manner.
•
•
•
•
Assisted in “scan back” process of Mueller electric meters
Identified “unable to read” meters through UI alerts and processing to investigate in field
Identified and assisted in repairs of water Mi.Nodes in the field not communication due to lid/wire
issues
Attained Route Star accuracy rating of .12%, goal of .50
•
•
•
•
•
Identify by form/class all 2S meters for Electric Department to assist in inventory ordering and for
change out purposes
Continue identifying Mi.Nodes not communicating in Mueller through rereads in field and Network
Mgmt. Tool
Scan back electrics not yet done and scan in meter change outs/swaps of electric meters not
communicating
Assist Billing with Mi.Node verifications in field to narrow down/eliminate meters communicating
incorrectly that impact billing
Identify “unable to read” and “wheel location error” meters in Mueller in the field for
investigation/replacement if needed.
108
METER READING
BILLING AND
COLLECTION MANAGER
FOREMAN
SERVICE
REP
METER READER
109
METER READING
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
2014 Budget
90
11,712
11,802
2015 Request
-
-
305,965
131,157
39,402
13,433
15,466
1,740
296,226
134,618
47,918
14,725
20,770
3,000
272,608
118,646
47,003
16,305
21,220
3,100
2,589,607
25,810
28,025
3,096,770
543,067
506,907
Change in
Dollars
$
-
Net
$ (3,084,968)
$
(543,067)
$
(506,907)
$
Change in
Percent
----------
(23,618)
(15,972)
(915)
1,580
450
100
2,215
(36,160)
-8.0%
-11.9%
-1.9%
10.7%
2.2%
3.3%
-8.6%
----6.7%
-
---
36,160
--
Budget Summary
• Salaries and Wages and Benefits are down due to the elimination of a full time position.
• Professional Services are up due to increased software maintenance.
110
SANITATION
TASK
The Sanitation department provides for recording revenue and expenses associated with the
provision of trash service in the city. There are no personnel assigned to this department. The two
departments of Billing & Collection and Accounting and Purchasing perform necessary tasks, with
assistance as required from various departments.
N/A
N/A
111
SANITATION
Description
2013 Actual
2014 Budget
2015 Request
3,369,391
3,237,755
3,367,890
3,237,755
3,367,890
Taxes
Charge for Services
Interest
Other Income
898
3,370,289
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
17,651
3,063,681
17,655
2,913,980
17,655
3,031,100
3,081,332
2,931,635
3,048,755
Change in
Dollars
$
130,135
130,135
117,120
117,120
Net
$
288,957
$
306,120
$
319,135
$
Change in
Percent
---4.0%
----4.0%
-----0.0%
4.0%
----4.0%
-
---
13,015
4.3%
Budget Summary
• Revenues are up due to a rate adjustment that slightly increased the City’s Residential and
Commercial rates.
• Utility Cost of Goods is likewise up based on this increased revenue.
112
SEWER REHAB
TASK
To provide citizens of Bentonville prompt professional service in the collection of wastewater in an
environmentally sound manner.
•
•
•
•
Sewer Rehab crews were very busy this year also with several sewer main line projects that were
necessary due to deteriorated pipe and infiltration issues. The areas we have been working are:
Deming Subdivision, Razorback Subdivision, and Rose Garden. The crews in these areas
replace over 3,209’ feet of sewer main that has greatly improved our sewer collection system.
Hydro-cleaned over 1,000,000’ of sewer main
Televised over 160,000’ of sewer main
During 2013 we completed 7811 utility locates, which is 1,000 more than last year.
•
•
•
•
Again we have several areas within our City that need attention when it comes to the sewer
system. Some of these areas have been included in the 2015 budget, so I would also like to see
a mile of sewer main replaced next year.
Continue to hydro-clean and televise our sewer system in order to be proactive in our
maintenance instead of reactionary.
Continue to improve our GIS map with our new technical position.
We also have a couple of projects that will be contracted out that should start this year and be
completed next year. The improvement to the South Lift Station. This project will increase the
capacity for the lift station which is necessary due to continued growth. Also, the Bella Vista bypass will require several feet of gravity sewer and force main to be relocated.
113
SEWER REHAB
MANAGER
SECRETARY
ADMINISTRATIVE
ASSISTANT
ASSISTANT
MANAGER
DISTRIBUTION
INSPECTOR
DISTRIBUTION
OPERATOR
FIELD
OPERATIONS
SUPERVISOR
LINE LOCATOR
WATER
DISTRIBUTION
CREW LEADERS
COLLECTION
SYSTEM CREW
LEADERS
WATER
DISTRIBUTION
SPECIALIST
COLLECTION
SYSTEM
SPECIALIST
114
METER
TECHNICIAN
SEWER REHAB
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
2014 Budget
2015 Request
7,721
8,800
24,700
658
20,353
28,732
1,000,000
1,008,800
24,700
633,230
267,069
70,465
481
68,357
17,975
662,508
288,545
94,700
4,106
182,400
21,250
650,383
293,935
97,400
4,130
160,800
21,250
339,843
1,373,000
420,000
1,424,418
18,724
2,840,562
1,434,819
1,424,145
4,061,328
3,072,043
Change in
Dollars
$
15,900
(1,000,000)
(984,100)
(12,125)
5,390
2,700
24
(21,600)
(953,000)
(10,674)
(989,285)
Net
$ (2,811,830)
$ (3,052,528)
$ (3,047,343)
$
Change in
Percent
---180.7%
----100.0%
-97.6%
-1.8%
1.9%
2.9%
0.6%
-11.8%
0.0%
--69.4%
--0.7%
--24.4%
-
---
5,185
--
Budget Summary
budgeted for 2015.
• Supplies and Materials are up due to some minor equipment replacements that will be made in
2015.
115
PUBLIC WORKS DIRECTOR
TASK
To direct the activities of all the water, wastewater and sewer public utility departments, to provide
infrastructure and plans for growth. To keep the Mayor and City Council advised as appropriate with
regard to activities in the public utility area. To initiate programs and policies to improve facilities and
services, and to ensure compliance with state and federal regulatory agencies.
•
Continued providing assistance in furthering the goals of the City and the Northwest Arkansas
Conservation Authority to provide a regional wastewater treatment option.
•
Continued efforts of challenging EPA’s unfounded TMDL for phosphorous on Town Branch. This
year, staff had several positive engagements with both ADEQ and EPA working toward an
accurate and responsible resolution. A final draft TMDL was developed and public noticed
through ADEQ. Staff, along with Geosyntec, continue to work with ADEQ to finalize a submittal
to the EPA. I anticipate a resolution to this matter in 2015.
•
Continued joint efforts with Rogers, Springdale, Fayetteville, and Siloam Springs as part of the
Northwest Arkansas Intergovernmental Working Group on Water and Wastewater Discharge
Issues (IWG) to monitor and make sure EPA follows correct TMDL processes on the Illinois
River. The group was instrumental in solidifying an agreement between Arkansas and Oklahoma
to perform a stressor response analysis to base any future decisions and permit limits on sound
science.
•
Continued providing assistance in furthering the goals of the City and the Northwest Arkansas
Conservation Authority to provide a regional wastewater treatment option.
•
Continued efforts of challenging EPA’s unfounded TMDL for phosphorous on Town Branch. This
year, staff had several positive engagements with both ADEQ and EPA working toward an
accurate and responsible resolution. I anticipate a resolution to this matter in 2015.
•
Continued joint efforts with Rogers, Springdale, Fayetteville, and Siloam Springs as part of the
Northwest Arkansas Intergovernmental Working Group on Water and Wastewater Discharge
Issues (IWG) to monitor and challenge EPA’s TMDL processes on the Illinois River. While hard
documents can’t be presented, this group has made positive impacts forcing EPA to do the right
things to ensure an accurate working model and representative TMDL are ultimately obtained.
•
Completed a comprehensive analysis of water and wastewater rates. The Water Utility remains
strong with no adjustments needed while the Wastewater Utility still feels the effects of the City’s
commitment to NACA with minimal regional participation.
116
PUBLIC WORKS
DIRECTOR
WATER AND
SEWER REHAB
MANAGER
SECRETARY
ADMINISTRATIVE
ASSISTANT
ASSISTANT
MANAGER
WASTEWATER
MANAGER
DISTRIBUTION
INSPECTOR
DISTRIBUTION
OPERATOR
PARKS MAINT
SEE SEPARATE
PAGE
SECRETARY
FIELD
OPERATIONS
SUPERVISOR
LINE LOCATOR
WATER
DISTRIBUTION
CREW LEADERS
WATER
DISTRIBUTION
SPECIALISTS
AIRPORT
ASSISTANT
MANAGER
METER
TECHNICIANS
OPERATIONS
FOREMAN
COMPOST
FOREMAN
LAB/
PRETREATMENT
SUPERVISOR
MAINTENANCE
FOREMAN
OPERATOR
OPERATOR
LAB TECHNICIAN
MAINTENANCE
TECHNICIAN
COLLECTION
SYSTEM CREW
LEADERS
COLLECTION
SYSTEM
SPECIALISTS
OPERATOR
117
Description
2013 Actual
Taxes
Charge for Services
Interest
Other Income
2014 Budget
-
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2015 Request
-
100,700
37,277
679
7
3,209
6,432
-
103,848
39,786
360
20
3,500
8,050
-
Change in
Dollars
$
-
107,435
42,603
360
20
3,500
15,960
-
148,304
155,564
169,878
Net
$
(148,304)
$
(155,564)
$
(169,878)
$
Change in
Percent
----------
3,587
2,817
7,910
14,314
3.5%
7.1%
0.0%
0.0%
0.0%
98.3%
-----9.2%
-
---
(14,314)
--
Budget Summary
budgeted for 2015.
• Other Services are up due to increased travel and training costs.
118
WASTEWATER
TASK
To protect the public health and environment through effective treatment of wastewater.
•
•
•
•
•
•
•
•
Completed and submitted the Recertification Notice of Intent for the Compost Facility’s Industrial
Stormwater permit and the Recertification Notice of Intent for the Wastewater Treatment Plant’s
No Exposure Exclusion on May 12, 2014.
The composting facility had another successful year and has provided a beneficial use for biosolids and green-waste that otherwise would have been destined for the landfill.
Whole Effluent Toxicity testing showed no toxicity.
Purchased a new sedan to replace the 15 year old unit being used by the Wastewater
Department.
Purchased and installed effluent Phosphorus monitoring equipment at the wastewater treatment
plant to allow for more efficient and economical Phosphorus removal.
Replaced three obsolete motor control centers at McKissic lift station.
Refurbished wet wells at Rice Road and Blueberry lift stations.
A structural analysis of the McKissic lift station equalization basins was completed by
McGoodwin, Williams & Yates Engineering on August 20, 2014. It was their opinion that the
structural elements are in good condition.
•
•
•
•
•
•
•
Purchase and install effluent Nitrate monitoring equipment for the wastewater treatment plant to
provide a continuous, real time effluent Nitrate reading allowing more reliable NPDES permit
compliance.
Purchase and install a variable frequency drive on rotor #90 at the wastewater treatment plant.
Continue the wastewater treatment plant fencing project by installing, improving and replacing
portions of the chain link perimeter fence to improve safety and security.
Purchase and install two replacement motor control centers for the obsolete equipment at the
McKissic lift station.
Purchase a new 88 HP pump for McKissic lift station.
Purchase a new utility vehicle with hoist to replace the 16 year old unit now in service at the
Wastewater Department.
Purchase a new electric golf car to replace the 12 year old unit now in service at the Wastewater
Department.
119
WASTEWATER
MANAGER
ASSISTANT
MANAGER
SECRETARY
OPERATIONS
FOREMAN
COMPOST
FOREMAN
LAB
PRETREATMENT
SUPERVISOR
OPERATOR
OPERATOR
LAB TECHNICIAN
MAINTENANCE
FOREMAN
MAINTENANCE
TECHNICIAN
OPERATOR
120
WASTEWATER
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
2014 Budget
2015 Request
12,761,704
11,902,650
11,358,925
6,423
2,347
8,784
12,779,258
11,902,650
11,358,925
965,133
415,247
344,545
258,495
409,740
42,450
4,920,000
197,000
500,000
417,370
970,068
416,614
307,415
338,795
416,710
54,850
5,100,000
219,500
8,469,980
8,249,655
962,835
390,610
230,692
224,802
371,222
35,125
4,889,717
207,011
418,500
6,750
7,737,264
Change in
Dollars
$
(543,725)
(543,725)
4,935
1,367
(37,130)
80,300
6,970
12,400
180,000
22,500
(500,000)
8,333
(220,325)
425,703
Net
$ 5,041,994
$ 3,432,670
$ 3,109,270
$
(323,400)
Change in
Percent
----4.6%
-----4.6%
0.5%
0.3%
-10.8%
31.1%
1.7%
29.2%
3.7%
11.4%
-100.0%
2.0%
--2.6%
---9.4%
Budget Summary
• Revenues are down as the City of Centerton will discontinue using the City for sewer services by
mid-year.
• Salaries and Wages are up due to the fact that a COLA of 1.7% and a merit of 1.3% were
budgeted for 2015.
• Supplies & Materials are down due to decreases in minor equipment purchases.
• Professional Services are up due to a rate study that is budgeted in 2015.
• Utility Cost of goods sold is up slightly due to payments to NACA.
121
WASTEWATER
Item
Million gallons
Average dry weather flow
Average daily flow
B.O.D. daily average
B.O.D. annual total
T.S.S. daily average
T.S.S. annual total
Biosolids Produced – dry tons
Biosolids Land Applied – dry tons
Biosolids Composted – dry tons
Greenwaste collected
Revenue from compost products
Treated
1.142 Billion
2.943
3.129
6,007
2.63 million
7,197
3.04 million lbs
719
71.28
440.6
26,722
$37,069
122
Percent of Change –
Previous Year
-11.5%
-5.4%
-11.5%
-17.2%
-14.3%
-14.3%
0.0%
-31.8%
-61.0%
-14.8%
43.9%
-23.4%
WATER
Task
To provide safe, dependable and high quality potable water to the citizens of Bentonville and
other customers within the service area. Provide efficient and effective quality water service to customers
at a reasonable price.
•
•
•
•
•
Install 877 new water meters ranging in size from 5/8”- 2”
During 2014 we completed 7811 utility locates, which is 1,000 more than last year.
We permitted 235 new backflow devices for residential irrigation and commercial developments.
The data base increased to over 5000 devices city wide that we maintain testing records for.
Our crews also completed or continue to work on numerous water main replacement projects
around the City due to deteriorated pipe, new street projects or improving the operation of our
water system that required adjusting or replacing of the existing water main. Some areas that we
worked are: Razorback subdivision, South Main Street, North Walton Blvd, NW A Street, NW H
Street which totaled to 6,740’ of pipe replaced or installed.
During 2014 we also had the elevated Water Tower on Water Tower Rd repainted as well as the
6 million gallon storage tank at I Street.
•
•
•
•
We have several areas identified within our system that need attention and some of these areas
were included in our 2015 budget. So I would like to see another mile of water main replaced in
2015.
Continue to flow and upgrade our fire hydrant performance data base
Continue to improve our GIS map. This will be accomplished with the addition of a technical
position that will focus on our GIS map
Upgrade our larger meters so that they can be included in our AMI system
123
WATER
MANAGER
SECRETARY
ADMINISTRATIVE
ASSISTANT
ASSISTANT
MANAGER
DISTRIBUTION
INSPECTOR
DISTRIBUTION
OPERATOR
FIELD
OPERATIONS
SUPERVISOR
LINE LOCATOR
WATER
DISTRIBUTION
CREW LEADERS
COLLECTION
SYSTEM CREW
LEADERS
WATER
DISTRIBUTION
SPECIALIST
COLLECTION
SYSTEM
SPECIALIST
124
METER
TECHNICIAN
WATER
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Actual
2014 Budget
2015 Request
9,688,234
9,262,075
9,211,348
7,094
171,672
325,480
10,192,480
1,235,000
10,497,075
235,000
9,446,348
950,331
399,747
187,220
10,826
433,310
52,725
4,076,840
2,151,000
250,000
1,207,972
1,013,385
435,752
146,400
144,066
429,060
49,925
4,074,240
1,236,500
9,719,971
8,733,281
910,867
357,055
132,902
10,133
430,482
41,425
4,277,924
588,292
1,206,035
6,926
7,962,041
Change in
Dollars
$
(50,727)
(1,000,000)
(1,050,727)
63,054
36,005
(40,820)
133,240
(4,250)
(2,800)
(2,600)
(914,500)
(250,000)
(4,019)
(986,690)
1,203,953
Net
$ 2,230,439
$
777,104
$
713,067
$
Change in
Percent
----0.5%
----81.0%
-10.0%
6.6%
9.0%
-21.8%
1230.7%
-1.0%
-5.3%
-0.1%
-42.5%
-100.0%
-0.3%
--10.2%
-
---
(64,037)
-8.2%
Budget Summary
• Revenue is down for 2015 based on projections.
budgeted for 2015.
• Professional Services are up due to a rate study that is budgeted in 2015.
125
OTHER FUNDS
This section includes the Street Fund, Fire Impact Fee, Parks Impact Fee, Water Capacity Fee, and
Wastewater Capacity Fee and the Debt Service Fund. Most of these are Special Revenues Funds and
are used to account for the proceeds of specific revenue sources that are legally restricted to expenditure
for specific purposes. A good example is state turnback funds for streets. Those funds cannot be used
for any other function. Each of these funds has such restricted funds, which may be supplemented by
transfers from the General Fund upon approval of the City Council.
There is one department in each of these funds. The pages in this section present a summary for each of
those departments. The information includes a brief statement of the task of the department, some
accomplishments for the past year, goals and objectives for the budget year, and an organization chart.
Also provided are explanations for some of the expenses, and a financial summary showing information
for the past two years and the budget year, along with the change in dollars and percent from the
previous year to the budget year.
This section also includes information for capacity and impact fees. Until 2005, these were reported
within the respective departments, but reporting and tracking was a bit cumbersome. Now we are
keeping each of these in separate “departments” and funds are transferred as appropriate to their “target”
departments as they are used in accordance with the provisions of the purpose of the fees.
The Debt Service Fund is new and will track 80% of the capital penny as well as related principal,
interest, and service fees.
126
FIRE IMPACT FEES
TASK
To account for Fire Impact Fees.
N/A
N/A
BUDGET SUMMARY
These funds can only be used for capital items related to new growth. The fees are collected at the
time a Certificate of Occupancy is issued, and are transferred to the Fire Department when qualifying
expenses are incurred. Fees are as follows:
RESIDENTIAL (PER UNIT)
•
•
•
•
SF Detached
All Other Residential
$762
$548
NON-RESIDENTIAL- (Per 1000 sf/per room (Hotel/Motel/Resort Hotel) Commercial/Retail Centers
•
•
•
•
50,000 sf or less
50,001-100,000 sf
100,001-200,000 sf
Over 201,000 sf
$520
$455
$404
$364
•
•
•
•
25,000 sf or less
25,001-50,000 sf
50,001-100,000 sf
Over 100,001 sf
$735
$689
$649
$609
•
•
•
Business Park
Light Industrial
Warehousing
$575
$420
$232
•
Institutional
$143
General Office
127
FIRE IMPACT FEES
Description
2013 Actual
2014 Budget
2015 Request
160,311
175,000
160,000
160,311
175,000
160,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
-
175,000
160,000
-
175,000
160,000
156,848
$
3,463
Change in
Dollars
$
(15,000)
(15,000)
$
-
128
$
-
$
Change in
Percent
-----8.6%
----8.6%
(15,000)
(15,000)
---------8.6%
---8.6%
-
---
-
--
PARK IMPACT FEES
TASK
To account for Park Impact Fees.
N/A
N/A
BUDGET SUMMARY
These funds can only be used for capital items related to new growth. Parks Impact Fees were
passed by City Council in July of 2006 so this is the first year of budgeted revenue. Money collected
in 2010 and 2011 was a setaside for future Parks development. Most of the money for 2012 will be
put in reserve as well.
The fees are collected at the time a Certificate of Occupancy is issued, and are transferred to the
Parks Department when qualifying expenses are incurred. Fees are as follows:
•
•
SF Detached
$898
$644
129
PARKS IMPACT FEES
Description
2013 Actual
2014 Budget
$
2015 Request
$
442,951
300,000
330,000
442,951
300,000
330,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
-
-
-
50,000
-
-
50,000
-
233,448
$
209,503
250,000
$
-
130
Change in
Dollars
$
30,000
30,000
330,000
$
-
$
Change in
Percent
----10.0%
---10.0%
(50,000)
(50,000)
---------100.0%
---100.0%
80,000
-32.0%
-
--
WATER CAPACITY FEES
TASK
To account for Water Capacity Fees.
N/A
N/A
BUDGET SUMMARY
These funds can only be used for capital items related to new growth. Revenue is up due to a slight
increase in building permit revenue.
Water Department when qualifying expenses are incurred. Fees are as follows:
•
•
SF with 0.625” meter (5/8)
SF with 1.00” meter (1”)
$1,457
$1,889
All Other Residential Based on Meter Size (same as nonresidential below)
NON-RESIDENTIAL (BASED ON METER SIZE)
Meter Sizes in Inches
Type
• 0.625“ meter (5/8) Displacement
$1,371
• 1.000” meter (1”) Displacement
$2,004
• 2.000” meter (2”) Compound
$4,055
• 4.000” meter (4”) Compound
$19,231
131
WATER CAPACITY FEES
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$
-
2014 Budget
$
-
2015 Request
$
-
727,155
550,000
550,000
727,155
550,000
550,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
315,000
-------------
235,000
(315,000)
--57.3%
315,000
-
-
302,897
$
424,258
550,000
$
-
132
$
Change in
Percent
----0.0%
---0.0%
315,000
315,000
-
Net
Change in
Dollars
$
-
-
$
-
--
WASTEWATER CAPACITY FEES
TASK
To account for Wastewater Capacity Fees.
N/A
N/A
BUDGET SUMMARY
These funds can only be used for capital items related to new growth. Revenue is up due to
increased building permit revenue.
Wastewater Department when qualifying expenses are incurred. Fees are as follows:
•
•
•
SF with 0.625” meter (5/8”)
SF with 1.00” meter (1”)
$1,139
$1,139
$ 860
NON-RESIDENTIAL- (Based on meter size)
Meter Sizes in Inches
Type
•
•
•
•
0.625“ meter (5/8”) Displacement
1.000” meter (1”) Displacement
2.000” meter (2”) Compound
4.000” meter (4”) Compound
133
$1,139
$1,535
$3,020
$14,011
WASTEWATER CAPACITY FEES
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$
-
2014 Budget
$
-
2015 Request
$
-
575,684
-
500,000
500,000
575,684
500,000
500,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
-
-
-
500,000
-
-
500,000
15,251
$
560,433
500,000
$
-
134
$
-
$
Change in
Percent
----0.0%
---0.0%
500,000
500,000
-------------
(500,000)
--100.0%
-
--
STREET
TASK
To maintain city streets in good condition, to keep the streets passable in inclement weather, and
to keep them clean.
•
•
•
•
•
•
•
•
•
•
•
Began right-of-way and easement acquisition for the 8th Street Project
Began construction on the Hwy 12 project
Began and completed construction of the NE 2nd Drainage Project
Acquired all right-of-way and easements for the Main Street South Street Improvement Project
Began and completed construction on Windmill Road
Began and completed SE 10th Drainage project
Poured 1650 linear feet of curb, gutter, sidewalk and pads
Swept over 500 miles of city streets
Placed 1,350 tons of asphalt for street cut and pot hole repairs
Overlaid 4 miles of streets
Placed 654 tons of sand/salt mixture and 2,700 gallons of brine on city streets during winter
conditions
•
•
•
•
•
•
•
•
•
•
•
Complete right-of-way and easement acquisition and begin utility relocation on the 8th Street
Project
Bid and begin construction on the Main Street South Project
Complete design and begin construction on the Walton/Tiger/NW12th Street Intersection
Improvements Project
Start and complete design on the NW 3rd Torell Branch widening project and bid project for
construction
Begin design on the Water Tower/8th Street Extension Project
Begin design and construction of SE “F” Street in conjunction with the new Maintenance Facilities
Complex
Finish first phase design and begin construction of the Tributary 2 West Drainage Improvements
Project
Continue to maintain and improve city wide drainage ways
Maintain and improve city sidewalk and trail infrastructure
Continue to support other city departments on in-house projects
Maintain and improve city streets with the most cost effective and industry best practices
135
STREET
TRANS
DIRECTOR
STREET
MANAGER
TRAFFIC SIGNAL
TECHNICIAN
SIGN SHOP
TECHNICIAN
SECRETARY
TRAFFIC
TECHNICIAN
CREW LEADER
HEAVY
EQUIPMENT
OPERATOR
STREET
MAINTENANCE
WORKER
CREW LEADER
HEAVY
EQUPMENT
OPERATOR
STREET
MAINTENANCE
WORKER
136
TRAFFIC SIGNAL
APPRENTICE
CREW LEADER
HEAVY
EQUPMENT
OPERATOR
MECHANIC
STREET
MAINTENANCE
WORKER
STREET
Description
Taxes
Charge for Services
Interest
Other Income
2014 Budget
$ 3,075,000
12,000
76,913
3,163,913
2015 Request
$ 3,110,000
8,000
43,381
3,161,381
Change in
Dollars
$
35,000
(4,000)
(33,532)
(2,532)
924,984
380,069
108,305
223,320
320,746
20,923
1,939,492
3,917,839
977,500
418,956
114,555
38,787
352,220
21,395
1,240,500
3,163,913
1,011,727
420,347
109,950
37,907
353,135
25,315
1,203,000
3,161,381
34,227
1,391
(4,605)
(880)
915
3,920
(37,500)
(2,532)
3.5%
0.3%
-4.0%
-2.3%
0.3%
18.3%
--3.0%
----0.1%
-
---
-
--
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
Change in
Percent
1.1%
---33.3%
----43.6%
-0.1%
2013 Actual
$ 3,411,797
640,732
89,309
56
7,197
163,305
11,072
4,323,468
$
405,629
$
-
$
-
$
Budget Summary
• Revenue is up slightly due to property taxes.
budgeted for 2015.
• Property Services are up due to increased maintenance costs in public works projects as well as
vehicle and building maintenance.
3
137
DEBT SERVICE FUND
TASK
To account for 80% of the receipts on the capital penny as well as the principal, interest, and
service fees on the bond money.
N/A
N/A
138
DEBT SERVICE FUND
Description
Taxes
Charge for Services
Interest
Other Income
2013 Actual
$ 8,086,422
2014 Budget
$ 7,200,000
2015 Request
$ 7,680,000
7,200,000
7,680,000
657
8,087,079
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Change in
Dollars
$ 480,000
480,000
480,000
480,000
-
8,228,530
7,200,000
7,680,000
8,228,530
7,200,000
7,680,000
Net
$
(141,451)
$
-
139
$
-
$
Change in
Percent
6.7%
-------6.7%
---------6.7%
-6.7%
-
---
-
--
CAPITAL INTRODUCTION
The City Council adopted a Five-Year Capital Improvements Plan (CIP) in May of 2002. That plan is
reviewed and updated every other year. The budget reflects capital items approved during the budget
process for 2009. In the spring of 2007, the process of updating the CIP began, resulting in a CIP to
reflect capital plans for 2008 – 2012. The City revised the CIP in the spring of 2009 for the next CIP
which will covers 2010 -2014. A CIP for 2012-2016 was passed by Council in September of 2011.
As a part of the budget process, a separate form is completed to request any capital item. To qualify as a
capital item the cost must be at least $5,000 and the item must have an expected useful like of more than
one year. The capital request form is available to our department heads in electronic form on our
network. The form provides information on whether the item is a replacement or additional item, the cost,
an explanation of why the item is needed, information on the item (if any) being replaced, and other
pertinent information to justify the request. Each department ranks its requests by priority to enable the
Mayor and Director of Finance and Administration to have a better understanding of the priorities if items
must be cut or placed on the “not recommended” list.
In August of 2003, voters approved an additional “one-cent” sales tax with the funds dedicated to capital
needs. The tax was effective October 1, 2003, and would have expired September 30, 2013, with at least
seventy percent of it dedicated to streets for the first seven and one-half years. In August of 2007, a
special election was held that extended the tax for 25 years and authorizes the City to issue up to $110
million in bonds. The first series was issued in November of 2007 in the amount of $36.3 million. 80% of
the capital penny will be used for debt service. Based on current spending of the first series, series two
was issued in December of 2009 and series three was issued in November of 2010.
In addition, there are capacity/impact funds for police, parks, library, wastewater/sewer, water, and fire
that can only be spent in those respective departments on capital that can be attributed to new growth in
the City.
Prioritizing capital projects when faced with limited resources is always challenging for cities. The City of
Bentonville takes an analytical approach when reviewing the list of requests.
• Can the project be funded with capacity/impact fees? If so, that money would be used
first.
• Is there other money available to assist with funding such as development agreements,
grants, cost sharing ventures with interested parties, set asides from prior years, or
regular operating revenues? Debt is not looked to first unless the scope of the project(s)
is of such a magnitude that debt is the only solution. This is what the City was faced with
when the capital sales tax was taken to the voters in August. The City believes the
projects that are accomplished with the bond issue will take the City well into the future.
A list of the requested capital items is presented on the following pages. The list is then supplemented by
explanations of each approved capital request. Several items are replacement for existing capital and
have no significant impact on future budgets other than to be replaced at the end of their useful life.
140
CAPITAL ITEMS
Description
Dept Name
p
Requested
Type Status
Administration
Administration
Administration
Administration Total
Software Licenses/Upgrades
Network Upgrades (share with Utility Billing)
Servers and Upgrades
$
$
$
$
95,725
25,000
111,300
232,025
Impr
Impr
Impr
Yes
Yes
Yes
District Court
District Court Total
Audio System for Court Room
$
$
8,500
8,500
New
Yes
Planning
Planning Total
Walton Blvd Trees
$
$
50,000
50,000
Impr
Yes
Engineering
Engineering
Engineering
Engineering
Engineering
Engineering
Engineering Total
Various City Wide Drainage Projects
NW 2ND Sidewalk
Been Road Sidewalk
SE C Street Sidewalk
4x4 WD Utility Vehicles
4x4 WD Utility Vehicles
$
$
$
$
$
$
$
60,000
20,000
30,000
18,000
21,000
21,000
170,000
Impr
Addl
Addl
Addl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Airport
Airport
Airport
Airport
Airport Total
PAPI Installation Grant 90/10
East Hangar Grant 50/50
Obstruction Removal Grant 50/50
Master Plant Update Grant 10%
$
$
$
$
$
100,000
400,000
100,000
150,000
750,000
Impr
Impr
Impr
Impr
Yes
Yes
Yes
Yes
Police
Police
Police
Police
Police
Police
Police
Police
Police
Police
Police
Police
Police Total
Fence Project, Control System, 2 Gates
Replace Antenna, Coax Cox Tower
Replace Antenna, Coax Rice Road Tower
Dog Box Slide in Existing Truck
4 Marked SUV 4 WD (SRO and K9)
4 Marked SUV 2 WD (Patrol)
5 Car Cameras Replacements
1 ACO Truck 2 WD and Dog Body
MS Office Software
Software Licenses and Backup
Wireless Lan Controller
Network Backup Server
$
$
$
$
$
$
$
$
$
$
$
$
$
86,000
13,872
17,447
7,250
192,000
180,000
30,000
49,000
38,150
12,695
7,500
8,175
642,089
Addl
Impr
Impr
Addl
Repl
Repl
Repl
Repl
Impr
Impr
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Fire
Fire
Fire
Fire
Fire
Fire Total
Heart Monitor for Squad 6
CPA Machine for Squad 6
Ambulance for Station 6
Remount Ambulance Squad 5
$
$
$
$
$
$
41,500 Add'l
14,500 Add'l
199,000 Add'l
123,000 Repl
123,000 Repl
501,000
Yes
Yes
Yes
Yes
Yes
Building Inspection
Building Inspection
Building Inspection Total
1/2 Ton short bed truck
1/2 Ton long bed truck
$
$
$
141
22,000
22,000
44,000
Repl
Repl
Yes
Yes
CAPITAL ITEMS
Dept Name
Description
p
Requested
Type Status
Parks (Public Works) Maint Zero Turn Mower
Parks (Public Works) Maint Zero Turn Mower
Parks (Public Works) Maint 1/2 Ton 4x4 Truck
Parks (Public Works) Maint
$
$
$
$
15,000
15,000
24,000
54,000
Repl
Addl
Repl
Yes
Yes
Yes
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation
Parks Recreation Total
Pool Sandblast/Paint (MFAC)
CC - Parking Lots for Athletic Fields
Design Fees for Restroom Design
Old Tiger Fence
Memorial/Phillips Fields Sprigging
Storage Building at Phillips
Storage Building at Slaughter Pen
Covered Dirt Bins for Phillips
Filter System Replacement Melvin Ford
Pool/Square/LP Backup Pumps
Paint Square Fountain
Memorial Park Pavilion Roof
Asphalt Seal @ Phillips and Wildwood
Fountain @ Orchards
North Berm @ Orchards
Tennis Court Resurface - 4 courts
Recycle Program - Phillips Park
Park Signage - CC
Play Structure @ Phillips
Ballfield/Infield Groomer
Slope Mower
60" Zero Turn Mower
72" Zero Turn Mower
Sod Cutter
Dozer Blade Replacement
15 Passenger Van for Community Center
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
65,000
300,000
20,000
12,000
15,000
6,000
6,000
35,000
6,500
10,000
9,500
15,000
47,200
12,000
16,370
20,000
15,000
10,000
52,000
20,000
20,000
46,000
12,000
13,000
5,300
5,200
30,000
824,070
Impr
Addl
Addl
Addl
Impr
Repl
Repl
Addl
Repl
Repl
Repl
Repl
Impr
Repl
Impr
Impr
Impr
Addl
Repl
Repl
Repl
Repl
Repl
Repl
Repl
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Library
Library
Library Total
Library Satellite Office at New Comm Center
Technology Upgrade
$
$
$
36,500
56,500
93,000
Street
Street
Street
Street
Street
Street/Transportation Total
Drainage - City Wide
Drainage - Trib II West Phase I
Overlay
1 Ton Truck
Sidewalks
$
$
$
$
$
$
75,000
700,000
350,000
63,000
15,000
1,203,000
Impr
Impr
Impr
Repl
Impr
Yes
Yes
Yes
Yes
Yes
142
CAPITAL ITEMS
Dept Name
Description
p
Requested
Type Status
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric Total
Scada Upgrades
Carroll Lines (Winwood Subdivision)
Overhead Primary
Underground Primary
L&G Focus Meters
Street Lights
Overhead 4 Drum Puller
Substation Testing Equipment
Fiberglass Arms and Arrestors
2 Ton Truck with Auto Crane
40' Service Bucket Truck
1 Ton Utility Truck w/Service Body
3/4 Ton Truck
40' Service Bucket Cab and Chassis
Datavoice Computer Software
Datavoice Test Server
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
200,000
500,000
670,000
2,975,000
125,000
35,000
30,000
25,000
20,000
225,000
145,000
60,000
40,000
65,000
10,000
7,000
5,132,000
Impr
Addl
Addl
Addl
Addl
Addl
Repl
Addl
Repl
Repl
Repl
Repl
Repl
Repl
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water Total
Water Storage Tank Maintenance Agreement
Electrical Cabinet I Street Station
AMI Meters
Large AMI Meters and Upgrades
NW A 3rd-7th Main Upgrade
West Central Water Main Upgrade
Fairfield Addition Water Main Upgrade
New Facility Water Main Installation
12 Yard Tandem Axle Dump Truck
Trench Roller
Pneumatic Boring Tool
$
$
$
$
$
$
$
$
$
$
$
$
350,000
30,000
175,000
100,000
75,000
100,000
200,000
80,000
80,000
40,000
6,500
1,236,500
Impr
Repl
Addl
Addl
Addl
Addl
Addl
Addl
Repl
Addl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater Total
Effluent Nitrate Analyzer
Variable Frequency Drive for Rotor 90
Wastewater Plant Fencing Project
Motor Control Center Replc McKissic Lift St
88 HP replacement Pump for McKissic Lift St
Utility Truck Replacement
Electric Golf Car Replacement
$
$
$
$
$
$
$
$
7,500
17,000
15,000
18,000
39,000
115,000
8,000
219,500
Impr
Impr
Impr
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
143
CAPITAL ITEMS
Dept Name
Description
p
Requested
Type Status
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab Total
West Central Sewer Main Replacement
SE Henry Sewer Main Replacement
City Facility Sewer Main Installation
Hannah Lane Sewer Main Installation
Fairfield Addition Sewer Main Replacement
Manhole Shoring Box Addition
$
$
$
$
$
$
$
50,000
50,000
60,000
65,000
175,000
20,000
420,000
Repl
Repl
Addl
Addl
Repl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Utility Billing
Utility Billing
Network Upgrades (Share with Admin)
$
$
25,000
25,000
Impr
Yes
Meter Reading
Meter Reading
Meter Reading
Mueller Handheld
Truck 4x4
$
$
$
6,025
22,000
28,025
Addl
Repl
Yes
Yes
$
11,632,709
Grand Total
144
CAPITAL ITEMS EXPLANATIONS
The capital items listed on the previous pages were discussed individually with the respective department
heads in meetings with the Mayor prior to meetings with City Council. They were also covered
individually during budget meetings with the Council.
Administration
Software Licenses/Upgrades
$
95,725
This will purchase and upgrade numerous licenses and applications throughout the City to keep them as
current as possible.
Administration
Network Upgrades (with Utility Billing)
$
25,000
This tends to be a routine annual amount the City spends each year to maintain its city-wide network.
This expense is shared with Utility Billing.
Administration
Servers and Upgrades
This is to upgrade the servers at City Hall, the Police Department, and the Library.
$
111,300
District Court
Audio System for Courtroom
This will purchase a new audio system in the District Court House.
$
8,500
Planning
Walton Blvd Trees
$
50,000
Every year the City tries to allow for numerous trees to be planted around the City. This money will also
be supplemented with a private donation or possibly a grant.
Engineering
Various City Wide Drainage Projects
$
60,000
This is to fund various drainage projects around the City when necessary. This has more or less become
a routine capital outlay for small drainage projects each year.
nd
Engineering
NW 2 Sidewalk
This sidewalk project completes a section by a school.
$
20,000
Engineering
Been Road Sidewalk
This completes a section of sidewalk in one of the City’s newer sub-divisions.
$
30,000
Engineering
SE C Street Sidewalk
This also completes a sidewalk section by a school.
$
18,000
Engineering
4x4 WD Utility Vehicle
$
21,000
This replaces a half ton truck that is eight years old and has become totally unreliable for the department.
Engineering
4x4 WD Utility Vehicle
$
21,000
This replaces a half tone truck that is seven years old that is no longer serviceable by the department.
Airport
PAPI Installation Grant 90/10
This grant will assist in installing a precision approach path indicator on the runway.
$
100,000
Airport
East Hangar Grant 50/50
This is a state grant and the other half will be funded by a development agreement
$
400,000
145
.Airport
Obstruction Removal Grant
This is also a state grant that will supplement the City’s removal of part of the runway.
$
100,000
Airport
Master Plan Update Grant
This will update the Airport’s master plan.
$
150,000
Police
Fence Project, Control System, 2 Gates
$
This is a continuation of a project started in 2014 and it installs 2 automatic gates at the Police
Department and will help protect the perimeter.
86,000
Police
Replace Antenna, Coax Cox Tower
This will replace the antenna and coax.
$
13,872
Police
Replace Antenna, Coat Rice Road Tower
This will replace the antenna and coax.
$
17,447
Police
Dog Box Slide in ACO Truck
This will install a dog box slide in the Animal Control Officer’s Truck.
$
7,250
Police
4 Marked SUV 4 WD (SRO and K-9)
$
192,000
These 4 wheel drive SUV’s replace various older model Durango’s that are no longer serviceable. They
will be used by the School Resource Officers and K-9 Officer.
Police
4 Marked SUV 2 WD (Patrol)
$
180,000
These 2 wheel drive SUV’s replace various Crown Vic’s that are high mileage and no longer serviceable.
Police
5 Car Cameras Replacements
$
30,000
This begins an on-going process of replacing the cameras in all of the City’s patrol cars. They are all
older and being replaced in phases.
Police
ACO Truck – 2 WD
This truck replaces a 2008 F150 with over 90,000 miles and is no longer serviceable.
$
49,000
Police
MS Office Software
This is an upgrade to Microsoft office recommended by the City’s IT Department.
$
38,150
Police
Software Licenses & Backup
This is routine software upgrades and backup software improvements.
$
12,695
Police
Wireless Lan Controller
This is an additional wireless controller for the Police Department’s network.
$
7,500
Police
Network Backup Server
This is a network backup server for the Police Department.
$
8,175
Fire
Heart Monitor Squad 6
This monitor is for the ambulance at the City’s newest fire station.
$
41,500
146
Fire
CPA Machine for Squad 6
This machine is also for the ambulance at the City’s newest fire station.
$
14,500
Fire
Ambulance for Station 6
This ambulance is for Station 6, the City’s newest fire station.
$
199,000
Fire
$
123,000
This is the second remount of the ambulance at Squad 5 and it was purchased in 2010 and has about
60,100 miles on it.
Fire
$
123,000
This is the second remount of the ambulance at Squad 10 and it was purchased in 2009 and has about
70,470 miles on it.
Building Inspection
Half Ton Short Bed Truck
This truck replaces a 2003 half ton with a mileage of over 95,000.
$
22,000
Building Inspection
Half Ton Short Bed Truck
$
22,000
This truck replaces a 2007 model with over 72,000 miles on it and numerous mechanical issues.
Public Works Maintenance
Zero Turn Mower
This replaces a 2005 model with 1800 hours of use.
$
15,000
Zero Turn Mower
$
This is an additional zero turn mower which is needed due to the growth in the parks system.
15,000
Half Ton 4WD Truck
This replaces a 2007 model with a mileage of over 96,000.
$
24,000
Parks Recreation
Pool Sandblast/Paint (MFAC)
This is for improvements to the pool at the Melvin Ford Aquatic Center.
$
65,000
Parks Recreation
CC – Parking Lots for Athletic Fields
This will be parking for the new Community Center that will open in the Spring 2015.
$
300,000
Parks Recreation
Design Fees for Restroom Design
This is for design fees for the new restroom and will be funded with impact fees.
$
20,000
Parks Recreation
Old Tiger Fence
This is additional fencing at one of the parks.
$
12,000
Parks Recreation
Memorial/Phillips Fields Sprigging
This is for field improvements at Memorial and Phillips Parks
$
15,000
Parks Recreation
Storage Building at Phillips
This is a replacement storage building at Phillips Park.
$
6,000
147
Parks Recreation
Storage Building at Slaughter Pen
This is a replacement storage building at Slaughter Pen Trail.
$
6,000
Parks Recreation
Covered Dirt Bins for Phillips Park
These are additional dirt bins for Phillips Park.
$
35,000
Parks Recreation
Filter system Replacement
This will replace the filter system at Melvin Ford Aquatic Park.
$
6,500
Parks Recreation
Pool/Square/LP Back up Pumps
This will replace the pumps at Lawrence Plaza Splash Park.
$
10,000
Parks Recreation
Paint Square Fountain
This is to repaint the fountain on the Downtown Square Park.
$
9,500
Parks Recreation
Memorial Park Pavilion Roof
This replaces the roof on the pavilion at Memorial Parks.
$
15,000
Parks Recreation
Asphalt Seal @ Phillips and Wildwood
This will seal the parking lot at Phillips and Wildwood Parks.
$
47,200
Parks Recreation
Fountain @ Orchards
This is a replacement of the water fountain at Orchards Park.
$
12,000
Parks Recreation
North Berm @ Orchards
This is an improvement at Orchards Park.
$
16,370
Parks Recreation
Tennis Court Resurface - 4 courts
This is an improvement to the tennis courts.
$
20,000
Parks Recreation
Recycle Program - Phillips Park
This adds a recycling program at Phillips Park,
$
15,000
Parks Recreation
Park Signage – CC
This is for signage at the new Community Center.
$
10,000
Parks Recreation
Play Structure @ Phillips
This is a replacement of the play structure at Phillips Park.
$
52,000
Parks Recreation
This is a replacement of the ball field groomer.
$
20,000
Parks Recreation
This is a replacement of the ball field groomer.
$
20,000
Parks Recreation
Slope Mower
This is a replacement of a 2007 model.
$
46,000
148
Parks Recreation
60" Zero Turn Mower
$
12,000
Parks Recreation
72" Zero Turn Mower
$
13,000
Parks Recreation
This replaces a 2007 model.
$
5,300
Parks Recreation
Dozer Blade Replacement
This is a replace blade that will work with skid steer and make it more functional.
$
5,200
Parks Recreation
15 Passenger Van for Community Center
This is being funded by a grant from Wal Mart for the new community center.
$
30,000
Sod Cutter
Library
Library Satellite Office at New Comm Center
$
36,500
This is for a satellite office at the new community center so that the library will have a presence at the
facility.
Library
Technology Upgrade
This replaces some equipment purchased in 2006 that is outdated.
$
56,500
Street
Drainage - City Wide
This is a routine amount for various small drainage projects around the City.
$
75,000
Street
Drainage – Trib II West Phase I
This drainage project will be funded over the next 2-3 years.
$
700,000
Street
Overlay
This is the routine annual amount for street overlay projects.
$
350,000
Street
$
63,000
Street
Sidewalks
This is the annual routine amount for various sidewalk projects.
$
15,000
Electric
Scada Upgrades
These are annual routing upgrades to the City’s scada system.
$
200,000
Electric
Carroll Lines (Winwood Subdivision)
This is for the purchase of another subdivision from Carroll Electric.
$
500,000
Electric
Overhead Primary
$
This is the annual routine amount for overhead primary which is the electrical infrastructure.
670,000
1 Ton Truck
Electric
Underground Primary
$
2,975,000
This is the annual routine amount for underground primary which is the electrical infrastructure.
149
Electric
L&G Focus Meters
This is the annual amount for new and replacements electric meters.
$
125,000
Electric
Street Lights
This is the annual amount for street lighting.
$
35,000
Electric
Overhead 4 Drum Puller
This is a replacement unit for one that is no longer serviceable and was sold at auction.
$
30,000
Electric
Substation Testing Equipment
$
This is additional substation testing equipment that is needed by the Electric Department.
25,000
Electric
Fiberglass Arms and Arrestors
This replaces outdated equipment.
$
20,000
Electric
2 Ton Truck with Auto Crane
This replaces a 2005 model that is undersized.
$
225,000
Electric
40' Service Bucket Truck
This replaces a 2006 model with almost 90,000 and the engine is no longer working.
$
145,000
Electric
1 Ton Utility Truck w/Service Body
$
60,000
Electric
3/4 Ton Truck
$
40,000
Electric
This is an addition to the fleet.
40' Service Bucket Cab and Chassis
$
65,000
Electric
Datavoice Computer Software
This software is needed for the answering system.
$
10,000
Electric
Datavoice Test Server
This replaces the Electric Department’s old server.
$
7,000
Water
Water Storage Tank Maintenance Agreement
This is the annual routine amount for the tank maintenance agreement.
$
350,000
Water
Electrical Cabinet I Street Station
This replaces the electric cabinet at the I Street Station.
$
30,000
Water
AMI Meters
This is the annual routine amount for new and replacement meters.
$
175 000
Water
Large AMI Meters and Upgrades
This is the annual routine amount for new and replacement meters.
$
100,000
Water
NW A 3rd-7th Main Upgrade
$
This project consists of 1900 feet of 8 inch water line that is replacing a 4 inch cast iron line.
75,000
150
Water
West Central Water Main Upgrade
$
This project consists of replacing an existing 4 inch water main that is about 100 years old.
100,000
Water
Fairfield Addition Water Main Upgrade
$
This addition consists of about 4000 feet of 6 inch AC water main that is in poor condition.
200,000
Water
New Facility Water Main Installation
$
80,000
This project installs 8 in water main at the new City facility that will be constructed on Airport Road.
Water
12 Yard Tandem Axle Dump Truck
This dump truck replaces a 2005 model with numerous mechanical issues.
$
80,000
Water
Trench Roller
This is needed for proper compaction when installing a main water line.
$
40,000
Water
Pneumatic Boring Tool
This replaces a boring tool that is 10 years old and requires numerous repairs.
$
6,500
Wastewater
Effluent Nitrate Analyzer
$
7,500
This instrumentation will provide a continuous, real time effluent Nitrate reading allowing better NPDES
permit compliance.
Wastewater
Variable Frequency Drive for Rotor 90
$
17,000
Installing a “VFD” on rotor #90 will provide better control of dissolved Oxygen concentration and,
therefore, more efficient biological Phosphorus removal.
Wastewater
Wastewater Plant Fencing Project
$
15,000
This fencing project will install, improve and replace portions of the perimeter fence at the wastewater
treatment plant
Wastewater
Motor Control Center Replc McKissic Lift St
$
The motor control centers at this 19 year old lift station are obsolete and must be replaced.
18,000
Wastewater
88 HP replacement Pump for McKissic Lift St
$
This will replace the last of the five original 88 HP pumps installed when McKissic lift station was
constructed in 1995.
39,000
Wastewater
Utility Truck Replacement
$
115,000
This will replace the 16 year old vehicle now in service at the wastewater treatment plant that has 91,000
miles on it.
Wastewater
Electric Golf Car Replacement
$
This will replace the 12 year old vehicle now in service at the wastewater treatment plant.
8,000
Sewer Rehab
West Central Sewer Main Replacement
$
50,000
This project consists of replacing about 1420 feet of 6 inch clay sewer main that is in bad condition and
contributing to inflow and infiltration during rain events.
151
Sewer Rehab
SE Henry Sewer Main Replacement
$
50,000
This project consists of replacing of 1500 feet of 6 inch clay sewer in poor condition and contributing to
inflow and infiltration during rain events.
Sewer Rehab
City Facility Sewer Main Installation
$
60,000
This will install 1600 feet of 8 in PVC sewer main that will be necessary for the new City facility that will be
located on Airport Road.
Sewer Rehab
Hannah Lane Sewer Main Installation
$
65,000
This project consists of installing 1300 feet of sewer main that will allow the City to eliminate a lift station.
Sewer Rehab
Fairfield Addition Sewer Main Replacement
$
175,000
This project consists of replacing about 5,000 feet of 6 inch clay sewer main in bad condition and
contributing to inflow and infiltration during rain events.
Sewer Rehab
Manhole Shoring Box Addition
$
This is a necessary piece of equipment that the department has been renting for sew main line
replacement and new extension projects.
20,000
Utility Billing
Network Upgrades (Share with Admin)
$
25,000
This tends to be a routine annual amount the City spends each year to maintain its city-wide network.
Meter Reading
Mueller Handheld
This is an additional handheld device for the meter readers.
$
6,025
Meter Reading
Truck 4x4
This replaces a 2007 model with over 88,000 miles on it.
$
22,000
152
EFFECTS OF CAPITAL ON OPERATING BUDGET
Most of the capital items will not materially affect operating budgets because they are replacements for
current items or they are infrastructure. Others, such as vehicles, will have no material affect on O & M.
The following departmental summaries will briefly address those that have some impact, although most
are not significant. Most are for new items of equipment that will add insurance, fuel, and/or routine
maintenance expenses.
Administration
No major changes in O & M are anticipated in conjunction with the capital projects. However,
increasing technology continues to put a strain on staffing levels. Eventually, more personnel
will have to be added to keep up with the demands.
District Court
No major changes in O & M are anticipated due to the audio system.
Planning
No major changes in O & M are anticipated in conjunction with the trees project. However,
the growth of trees does cause staffing levels in parks and public works maintenance to
increase.
Engineering
No major changes in O & M are anticipated in conjunction with the drainage projects or
sidewalk projects.
Building Inspection
No major changes in O & M are anticipated in conjunction with the software.
Airport
No major changes in O & M are anticipated in conjunction with the capital projects. FAA
grants have been on going for years and only minor fluctuations have occurred in O and M.
Fire
No major changes in O & M are anticipated in conjunction with the capital equipment
purchases with the exception of Station 6 which was budgeted for in 2014.
Police
No major changes in O & M are anticipated in conjunction with the capital..
Parks (Maintenance and Recreation)
Due to the expansion of the Parks, additional mowers and equipment will increase O & M
costs somewhat for routine maintenance, fuel, etc. The bond money has increased our park
system and over the next 5-10 years, we will be looking at adding personnel. It is our plan to
have programs that will also generate revenue to help offset some of the increased costs as
we see with the opening of the new community center in 2015, Expenses were increased
but so were revenues.
Building Inspection
No major changes in O & M are anticipated in conjunction with the purchase of two vehicles.
Library
No major changes in O & M are anticipated in conjunction with the satellite office at the new
community center.
Street
No major changes in O & M are anticipated in conjunction with the capital projects. Most of
the projects are one time capital outlays with little O and M required.
Electric
No major changes in O & M are anticipated in conjunction with the electric capital projects
since many are what the City refers to as mandatory capital. However, some of the
equipment will involved increased fuel costs as well as insurance and maintenance.
153
EFFECTS OF CAPITAL ON OPERATING BUDGET
Utility Billing
The network equipment is a shared cost with Administration and will not have an effect on the
O and M.
Sewer Rehab
No major changes in O & M are anticipated in conjunction with the capital projects. Most of
the items are routine in nature as we consistently improve and rebuilt the sewer lines around
the City.
Wastewater
No major changes are anticipated in O and M due to the capital. In fact, the replacement of
the front end loader might possibly reduce maintenance costs as the old one was costly to
maintain.
Water
No major changes in O & M are anticipated in conjunction with the capital projects.
Eventually the new shop building will cause an increase in property insurance as well as
some other maintenance costs.
154
PERSONNEL INTRODUCTION
In the initial budget presented to the Council, personnel dollars for all departments are based on existing
staffing. The Accounting Department utilizes our software to compute the amounts. Live payroll files are
copied into the budget module. Related variables are updated for the coming year for retirement, FICA,
insurance, and similar variables. Each department head is responsible for reviewing information for
his/her department, and either verifying it or seeing that it is corrected.
A separate form is completed, as a part of the budget process, to request any changes in personnel
staffing, whether for additional positions or upgrades. The form provides information on why the position
is needed, which alternatives have been considered, and the costs, including all benefits and associated
costs. The Human Resources Manager reviews those requests. If the position classification requested
does not exist, a simple salary “survey” is done, a job description prepared, and the position is assigned
to a grade in the pay plan.
For 2015, several positions were requested after a couple of years of no increases in headcount.
The succeeding pages present the following information:
•
A list of personnel requests for 2015
•
An explanation for each approved request
•
A staffing table for 2015
•
A schedule of key personnel
•
Organization chart
155
PERSONNEL REQUESTS
Dpt Name
Requested
Amount Per
FTE
FTE
FTE
Requests Approved
Description
Total
Amount
Publ Works Maint
Maintenance Worker III
$
57,385
1.00
1.00
1.00
1.00
$
$
Recreation Supervisor
Recreation Specialist
Secretary
Crew Leader
Maintenance Worker I
Rec Workers Part Time
Lifeguards Part Time
Instructors Part Time
Maint Workers Part Time
$
$
$
$
$
$
$
$
$
65,950
47,850
47,850
54,400
42,500
23,350
24,820
34,445
24,965
2.00
2.00
1.00
1.00
2.00
10.30
8.80
2.60
1.60
31.30
2.00
2.00
1.00
1.00
2.00
10.30
8.80
2.60
1.60
31.30
$ 131,900
$ 95,700
$ 47,850
$ 54,400
$ 85,000
$ 240,505
$ 218,416
$ 89,557
$ 39,944
$1,003,272
32.30
32.30
$1,060,657
Grand Total
156
57,385
57,385
STAFFING CHANGES
For 2015, the City Council approved a Cost of Living Adjustment (COLA) of 1.7% and a merit of 1.3%.
Public Works Maintenance requested a Maintenance Worker III. The work load due to an expanding
parks system has increased the demands on this department.
With the opening of the new Community Center, numerous positions were necessary in this department,
including part time and full time. These positions will be covered by the membership fees of the facility
and may need adjusting during the second and third year of operation.
157
FULL TIME EQUIVALENTS (FTES)
The following graph shows the FTE strength by fund as shown in the table on the next page. The growth
trend is clearly shown as employees have been added to be able to maintain service levels as our
population grew from around 15,000 in 1995 to over 40,000 today.
City of Bentonville
300
250
200
150
100
50
0
2007
2008
Utility Fund
2009
2010
General Fund
2011
Street
Parks
158
2012
Library
2013
2014
2015
Authorized Strength - (FTEs)
Year
General Fund
Administration
Accounting
District Court
Staff Attorney
Police
Fire
Building Inspection
Pub Works Maint
Parks and Rec
Library
Planning
Engineering
Fund Total
Utility Fund
Electric
Sewer
Water
Wastewater
Inventory Warehouse
Utility Billing/Collection
Meter Reading
Fund Total
Street
City Total
2013
2014
14.0
6.0
12.0
3.0
95.0
76.0
8.0
18.0
26.0
26.3
8.0
7.0
299.3
14.0
7.0
12.0
3.0
97.0
85.0
8.0
18.0
37.0
20.0
8.0
8.0
317.0
1.0
36.0
14.0
25.0
22.0
3.0
9.1
9.0
119.1
1.0
37.0
14.0
25.0
22.0
3.0
10.0
8.0
120.0
22.0
22.0
440.4
459.0
159
Add
Transfer
0.0
14.0
7.0
12.0
3.0
97.0
85.0
8.0
19.0
60.0
20.0
8.0
8.0
341.0
0.0
1.0
37.0
14.0
25.0
22.0
3.0
10.0
8.0
120.0
1.0
23.0
24.0
0.0
2015
22.0
24.0
0.0
483.0
Full-time
Administration
Secretary
GIS Coordinator
GIS Tech
Human Resources Clerk
Human Resources Manager
Mayor
Secretary to the Mayor
Network Administrator
Systems Adminstrator
Systems Manager
Systems Technician
Other
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
Department Total
14.00
Accounting and Purchasing
Accountant
Accounting Specialist III (Accounts Payable)
Accounting Specialist III (Payroll Clerk)
Finance Director
Purchasing Agent
Department Total
District Court
Chief Court Clerk
Chief Deputy Court Clerk
Deputy Court Clerk
Part Time Court Clerk
Probation Officer
Probation Officer/Bailiff
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
3.00
-
1.00
2.00
1.00
1.00
1.00
1.00
7.00
-
1.00
1.00
2.00
11.00
Staff Attorney
Attorney
Secretary
Elected City Attorney
1.00
1.00
1.00
1.00
Department Total
3.00
160
14.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
6.00
Department Total
Total
7.00
1.00
1.00
6.00
1.00
1.00
2.00
12.00
1.00
1.00
1.00
-
3.00
Full-time
Other
Total
Fire
Fire Battalion Chief
Deputy Fire Battalion Chief
Division Chief - Fire Marshall
Division Chief - Training
Fire Chief
Fire Inspector
Firefighter
Firefighter Part-time
Fire Captains
Lieutenant Part-time
Secretary
3.00
3.00
1.00
1.00
1.00
1.00
49.00
15.00
1.00
Department Total
75.00
Animal Control Officer
Dispatch Supervisor
Dispatchers
Lead Dispatchers
Part Time Telecommunicators
Police Chief
Police Corporal
Police Lieutenant
Police Officers
Police Sergeant
Records Clerk
Secretary
2.00
1.00
18.00
3.00
1.00
8.00
3.00
50.00
5.00
3.00
2.00
Department Total
96.00
9.00
1.00
10.00
3.00
3.00
1.00
1.00
1.00
1.00
49.00
9.00
15.00
1.00
1.00
85.00
Police
Building Insp
Building Inspector
Code Enforcement Officer
Part time Secretary
Secretary
1.00
1.00
3.00
1.00
1.00
1.00
2.00
Department Total
7.00
Planning
Community Programs Coordinator
Current Planning Manager
Summer Intern
Planning Services Manager
Planner
Secretary
Department Total
161
2.00
1.00
18.00
3.00
1.00
1.00
8.00
3.00
50.00
5.00
3.00
2.00
97.00
3.00
1.00
1.00
1.00
2.00
1.00
8.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
1.00
7.00
1.00
8.00
Full-time
Engineering
City Engineer
Civil Engineering Technician
Construction Inspector
Engineering Project Manager
Staff Engineer
Stormwater Coordinator
Other
1.00
1.00
3.00
1.00
1.00
1.00
Department Total
8.00
1.00
1.00
3.00
1.00
1.00
1.00
-
1.00
Department Total
1.00
Electric
Electric Manager - Special Projects
Engineering Director
Secretary
Apprentice Powerline Electrician
Assistant Elec Utility Manager
Engineering Technician
Heavy Equpment Operator
Electric Technician
Powerline Electrician
Tree Trimmer
Field Electric Supervisor
1st Class Powerline Electrician
37.00
Sewer Rehab
Assistant Manager
Crew Leader
Collection Foreman
System Specialist I
-
14.00
1.00
1.00
1.00
1.00
3.00
2.00
2.00
2.00
3.00
3.00
3.00
5.00
11.00
-
1.00
4.00
1.00
8.00
Department Total
8.00
1.00
1.00
1.00
1.00
3.00
2.00
2.00
2.00
3.00
3.00
3.00
5.00
11.00
Department Total
Total
37.00
1.00
4.00
1.00
8.00
-
14.00
Water
Administrative Technician
Crew Leader
Distribution Inspector
Distribution Operator
Distribution Specialist
Field Operations Supervisor
Foreman
Line Locator
Manager
Meter Technician
Secretary
1.00
5.00
1.00
2.00
6.00
1.00
1.00
3.00
1.00
2.00
2.00
Department Total
25.00
162
1.00
5.00
1.00
2.00
6.00
1.00
1.00
3.00
1.00
2.00
2.00
-
25.00
Full-time
Wastewater
Compost Foreman
Lab Technician
Lab/Pretreatment Supervisor
Maintenance Foreman
Maintenance Technician
Manager
Operations Foreman
Operator
Secretary
Other
1.00
3.00
1.00
1.00
1.00
1.00
1.00
12.00
1.00
Department Total
22.00
Meter Reading
Meter Reader
Meter Reading Foreman
Utility Service Representative
1.00
3.00
1.00
1.00
1.00
1.00
1.00
12.00
1.00
-
6.00
1.00
1.00
Department Total
8.00
Inventory
Warehouse Assistant
Warehouse Worker
3.00
Billing/Collection
Customer Account Representative
Utility Billing Analyst
-
10.00
Crew Leader
Heavy Equipment Operator
Mechanic
Secretary
Sign Shop Technician
Street Manager
Traffic Signal Technician
Transportation Technician
Transportation Director
3.00
10.00
1.00
2.00
1.00
1.00
2.00
1.00
1.00
Department Total
22.00
8.00
1.00
2.00
-
8.00
1.00
1.00
Department Total
22.00
6.00
1.00
1.00
1.00
2.00
Department Total
Total
3.00
8.00
1.00
1.00
-
10.00
Street
163
3.00
10.00
1.00
2.00
1.00
1.00
2.00
1.00
1.00
-
22.00
Full-time
Parks Public Works Maintenance
Crew Leader
Custodians
Heavy Equipment Operator
Seasonal Groundkeeper
Maintenance Worker
Mechanic
PW Maintenance Supervisor
Other
Total
3.00
5.00
1.00
6.00
1.00
1.00
2.00
3.00
5.00
1.00
2.00
6.00
1.00
1.00
Department Total
17.00
2.00
19.00
Parks and Rec Director
Parks Maint Supervisor
Recreation Program Manager
Heavy Equpment Operator
Secretary
Horticultrist
Crew Leader
Maintenance Worker
Recreation Specialist
Seasonal Groundskeeper
Part Time Rec Worker
Part Time Maintenance Workers
Asst Pool Managers
Lawrence Plaza Rec Workers
Lifeguards
1.00
1.00
4.00
1.00
1.00
2.00
2.00
4.00
10.00
4.00
0.90
16.70
1.60
0.70
0.70
9.40
1.00
1.00
4.00
1.00
1.00
2.00
2.00
4.00
10.00
4.00
0.90
16.70
1.60
0.70
0.70
9.40
Department Total
30.00
30.00
60.00
11.00
1.00
3.00
11.00
4.00
1.00
Parks
Library
Director
Librarian
Library Clerk Part Time
Library Specialist
Secretary
1.00
3.00
Department Total
9.00
11.00
20.00
426.00
57.00
483.00
4.00
1.00
City Total
164
SCHEDULE OF KEY PERSONNEL
POSITION
NAME
PHONE
Mayor
Parks Parks Recreation Manager
Maintenance Supervisor
Finance Director
Human Resources Coordinator
Systems Manager
Accounting Manager
District Judge
Fire Chief
Library Director
Police Chief
Staff Attorney
Transportation Engineer
Street Manager
Wastewater Manager
Water Utilities Manager
Parks Maintenance Supervisor
Engineering Director
Asst Electric Utility Manager
Asst Electric Utility Manager
City Engineer
Bob McCaslin
Troy Galloway
Lance Blasi
David Wright
Crant Osborne
Denise Land
Ed Wheeler
Jonathan Rogers
Jake Harper
Gary Wilson
Ray Bunch
Brent Boydston
Hadi Dudley
Jon Simpson
Camille Thompson
Mike Churchwell
Tony Davis
Mike Bender
Mike Roberts
Preston Newbill
Bart Mahony
Travis Matlock
Wayman Thurman
Doug Charest
Ben Peters
479-271-5966
479-271-3122
479-271-3125
479-271-6826
479-271-6826
479-271-3118
479-271-3191
479-271-5911
479-271-6781
479-271-3104
479-271-5923
479-271-3155
479-271-3194
479-271-3172
479-271-5914
479-271-6840
479-271-3130
479-271-6720
479-271-3160
479-271-3142
479-271-3109
479-271-6720
479-271-5943
479-271-5943
479-271-3166
165
CITY ORGANIZATION CHART
The organization chart for the City is shown below. Organization charts for the individual departments are
shown with the other information in the various sections of the budget.
CITIZENS
MAYOR
CITY ATTORNEY
CITY COUNCIL
CITY CLERK
DISTRICT COURT
EXECUTIVE
ASSISTANT
BOARDS &
COMMISSIONS
TRANS/STREETS
ENGINEERING
POLICE
FINANCE AND
ADMIN
FIRE
STAFF ATTORNEY
166
COMMUNITY
DEVELOPMENT
LIBRARY
PUBLIC WORKS
ELECTRIC RATES
Residential Electric Rates
Monthly Facilities Charge
First 800 kWh used per month
Over 800 kWh used per month
Minimum Charge
Winter: November through April
$6.00
$.085 per kWh
$.061 per kWh
$12.00 per month
Summer: May - October
$6.00
$.085 per kWh
$.085 per kWh
$12.00 per month
Winter: November through April
$12.00
$.087 per kWh
$.061 per kWh
Summer: May - October
$12.00
$.087 per kWh
$.087 per kWh
Commercial Electric Rates
Monthly Facilities Charge
First 1,800 kWh used per month
Next 1,800 kWh used per month
Large Power Electric Rates
Demand Charge
First 25 kW of billing demand
Over 25 kW of billing demand
$158.75 per month
$6.35 per kW
First 200 kWh per kW of billing demand
Over 200 kWh per kW of billing demand
$.047 per kWh
$.042 per kWh
Energy Charge:
Minimum monthly charge:
The highest of the following:
(a) $158.75, or
(b) The maximum demand charge established during the preceding
eleven (11) months.
Discount of three percent of metered kWh when supplied at primary distribution voltage and only one
transformer bank is installed.
167
WATER AND WASTEWATER RATES
Per 1,000 Gallons
Water
Wastewater
Inside City monthly usage rates:
First 100,000 gallons
Next 400,000 gallons
Over 1,000,000 gallons
$3.24
3.25
3.01
2.90
Outside City monthly usage rates:
First 100,000 gallons
Over 1,000,000 gallons
$3.47
3.47
3.47
3.47
$3.84
3.84
3.45
3.43
Rate per month
Water
Wastewater
Meter Rates:
5/8” meter
3/4” meter
1” meter
1.5” meter
2” meter
3” meter
4” meter
6” meter
$
7.20
7.20
18.00
78.00
84.00
126.00
360.00
780.00
168
$
6.04
6.04
19.89
73.89
78.89
115.89
324.89
699.89
SANITATION RATES
Sanitation service is provided once each week for residential and small commercial service, and as
scheduled for individual dumpster service. The City provides residential customers two cart, one for
refuse and one for recycling. Small commercial customers are provided with one cart for refuse.
Customer
Residential
Small Commercial
Large Commercial – Dumpsters
Type Charge
$12.46 per Month
$12.85 per Month
$5.96 per Cu Yd
169
MISCELLANEOUS STATISTICAL DATA
Incorporated – January 1873
Form of Government – Mayor/Council
Area (Sq. Miles) – 29.4
Fire Protection
Stations
Uniformed Employees
6
84
Police Protection
Stations
Uniformed Employees
1
60
Parks
Playgrounds
Tennis Courts
Basketball Goals
Baseball/Softball Fields
Community Centers
Swimming Pools
Soccer Fields
Volleyball Courts
Recreational Complexes
Acres of Parks Land
Pavilions
Streets
Miles City Roads and Streets
Miles of State Highway in City
Miles of Interstate in City
Water
Meters
Irrigation Meters
Beaver Water Pumping
Capacity (Gallons)
Pumping Capacity to
Bentonville/Rogers
Average Daily Use
Storage Capacity
Miles of Water Mains
Fire Hydrants
18
10
6
4
24
1
1
13
1
2
432.5
4
197
31
16
46
3,129,000
Public Education System
Elementary
Middle
Junior High
High School
Certified Staff
Total Staff
Enrollment
Year
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
Building Permits
Number
1227
1225
1253
866
812
832
832
1073
1425
1,466
1,361
7
2
2
1
719
1,295
10,186
Value
321,836,524
237,944,732
222,071,462
155,488,400
95,993,001
169,473,127
69,331,224
188,700,000
263,994,325
371,475,749
291,925,388
14,236
2,362
80,000,000
36,000,000
7,500,000
10,500,000
190
1,500
Electric
Meters
Substations
Miles of Lines
Wastewater
Lift Stations
Avg Daily Flow (Gallons)
17,660
9
146
170
Benton County - Rate of Unemployment
Year
Rate
2014
3.9
2013
4.4
2012
4.8
2011
7.4
2010
7.4
2009
7.4
2008
3.5
2007
3.3
2006
2.9
2005
3.2
2004
2.6
CENSUS DATA
The information on the following page is from the U.S. Census Bureau, Special Census 2006. In 2005,
the City Council authorized staff to contract with the Census Bureau to conduct a special census.
For a special census, the Census Bureau is responsible for testing and identifying the persons who will
work on the enumeration process; and the City paid the Census Bureau a fee and also paid for the
workers that performed the Special Census.
The enumeration began in March 2006, with expectations for a new population of at least 28,000 to be
certified as a result.
Results were certified to the State of Arkansas in July, 2006 and the City’s
population had increased to 28,621. The state turnback, which is a per capita payment in both the
General Fund and the Street Fund, was increased accordingly.
By the end of 2007, the additional revenue covered the cost of the special census.
The regular federal census in 2010 will set our official population for the following years and it is
estimated to be 35,301.
171
CENSUS DATA
Subject
SEX AND AGE
Total population
Under 5 years
5 to 9 years
10 to 14 years
15 to 19 years
20 to 24 years
25 to 29 years
30 to 34 years
35 to 39 years
40 to 44 years
45 to 49 years
50 to 54 years
55 to 59 years
60 to 64 years
65 to 69 years
70 to 74 years
75 to 79 years
80 to 84 years
85 years and over
Median age (years)
16 years and over
18 years and over
21 years and over
62 years and over
65 years and over
Male population
Under 5 years
5 to 9 years
10 to 14 years
15 to 19 years
20 to 24 years
25 to 29 years
30 to 34 years
35 to 39 years
40 to 44 years
45 to 49 years
50 to 54 years
55 to 59 years
60 to 64 years
65 to 69 years
70 to 74 years
75 to 79 years
80 to 84 years
85 years and over
Median age (years)
16 years and over
18 years and over
21 years and over
62 years and over
65 years and over
Census Data of Bentonville, Arkansas 2010
Number
Percent Subject
White; American Indian and Alaska Native [3]
35,301
100
White; Asian [3]
3,247
9.2
White; Black or African American [3]
3,274
9.3
White; Some Other Race [3]
2,903
8.2 Race alone or in combination with one or more other races: [4]
2,305
6.5
White
2,105
6
Black or African American
3,380
9.6
American Indian and Alaska Native
3,268
9.3
Asian
3,042
8.6
Native Hawaiian and Other Pacific Islander
2,608
7.4
Some Other Race
2,391
6.8 HISPANIC OR LATINO
1,827
5.2 Total population
1,325
3.8
Hispanic or Latino (of any race)
1,109
3.1
Mexican
771
2.2
Puerto Rican
536
1.5
Cuban
457
1.3
Other Hispanic or Latino [5]
345
1
Not Hispanic or Latino
408
1.2 HISPANIC OR LATINO AND RACE
30.6
( X ) Total population
25,369
71.9
Hispanic or Latino
24,329
68.9
White alone
23,214
65.8
Black or African American alone
3,142
8.9
American Indian and Alaska Native alone
2,517
7.1
Asian alone
17,282
49
Native Hawaiian and Other Pacific Islander alone
1,670
4.7
Some Other Race alone
1,711
4.8
Two or More Races
1,448
4.1
Not Hispanic or Latino
1,182
3.3
White alone
982
2.8
Black or African American alone
1,660
4.7
American Indian and Alaska Native alone
1,665
4.7
Asian alone
1,545
4.4
Native Hawaiian and Other Pacific Islander alone
1,328
3.8
Some Other Race alone
1,137
3.2
Two or More Races
900
2.5 RELATIONSHIP
598
1.7 Total population
496
1.4
In households
319
0.9
Householder
223
0.6
Spouse [6]
179
0.5
Child
116
0.3
Own child under 18 years
0.3
Other relatives
123
30
(X)
Under 18 years
34.5
65 years and over
12,195
11,666
33
Nonrelatives
11,111
31.5
Under 18 years
1,248
3.5
65 years and over
960
2.7
Unmarried partner
172
Number
294
181
122
134
Percent
0.8
0.5
0.3
0.4
29,520
1,036
775
3,214
134
1,559
83.6
2.9
2.2
9.1
0.4
4.4
35,301
3,074
1,982
144
54
894
32,227
100
8.7
5.6
0.4
0.2
2.5
91.3
35,301
3,074
1,527
26
19
17
9
1,318
158
32,227
27,193
850
417
2,919
69
48
731
100
8.7
4.3
0.1
0.1
0
0
3.7
0.4
91.3
77
2.4
1.2
8.3
0.2
0.1
2.1
35,301
35,043
13,253
7,059
11,815
10,301
1,313
482
192
1,603
126
21
758
100
99.3
37.5
20
33.5
29.2
3.7
1.4
0.5
4.5
0.4
0.1
2.1
CENSUS DATA
Census Data of Bentonville, Arkansas 2010
Subject
Number
Percent Subject
Female population
18,019
51
In group quarters
Under 5 years
1,577
4.5
Institutionalized population
5 to 9 years
1,563
4.4
Male
10 to 14 years
1,455
4.1
Female
15 to 19 years
1,123
3.2
Noninstitutionalized population
20 to 24 years
1,123
3.2
Male
25 to 29 years
1,720
4.9
Female
30 to 34 years
1,603
4.5 HOUSEHOLDS BY TYPE
35 to 39 years
1,497
4.2 Total households
40 to 44 years
1,280
3.6
Family households (families) [7]
45 to 49 years
1,254
3.6
With own children under 18 years
50 to 54 years
927
2.6
Husband-wife family
55 to 59 years
727
2.1
60 to 64 years
613
1.7
Male householder, no wife present
65 to 69 years
452
1.3
70 to 74 years
313
0.9
Female householder, no husband present
75 to 79 years
278
0.8
80 to 84 years
229
0.6
Nonfamily households [7]
85 years and over
285
0.8
Householder living alone
Median age (years)
31.3
(X)
Male
16 years and over
13,174
37.3
65 years and over
18 years and over
12,663
35.9
Female
21 years and over
12,103
34.3
65 years and over
5.4
62 years and over
1,894
Households with individuals under 18 years
65 years and over
1,557
4.4
Households with individuals 65 years and over
Average household size
RACE
Total population
35,301
100
Average family size [7]
One Race
34,412
97.5 HOUSING OCCUPANCY
White
28,720
81.4 Total housing units
Black or African American
876
2.5
Occupied housing units
American Indian and Alaska Native
436
1.2
Vacant housing units
Asian
2,936
8.3
For rent
Asian Indian
2,038
5.8
Rented, not occupied
Chinese
186
0.5
For sale only
Filipino
100
0.3
Sold, not occupied
Japanese
18
0.1
For seasonal, recreational, or occasional use
Korean
56
0.2
All other vacants
Vietnamese
275
0.8
Homeowner vacancy rate (percent) [8]
Other Asian [1]
263
0.7
Rental vacancy rate (percent) [9]
Native Hawaiian and Other Pacific Islander
78
0.2 HOUSING TENURE
Native Hawaiian
17
0 Occupied housing units
Guamanian or Chamorro
17
0
Owner-occupied housing units
Samoan
7
0
Population in owner-occupied housing units
Other Pacific Islander [2]
37
0.1
Average household size of owner-occupied units
Some Other Race
1,366
3.9
Renter-occupied housing units
889
2.5
Population in renter-occupied housing units
Two or More Races
X Not applicable.
[1] Other Asian alone, or two or more Asian categories.
[2] Other Pacific Islander alone, or two or more Native Hawaiian and Other Pacific Islander categories.
[3] One of the four most commonly reported multiple-race combinations nationwide in Census 2000.
[4] In combination with one or more of the other races listed. The six
numbers may add to more than the total population, and the six
percentages
addBureau,
to more 2010
than 100
percent beca se indi id als ma
Source:
U.S. ma
Census
Census.
173
Number
258
179
57
122
79
30
49
Percent
0.7
0.5
0.2
0.3
0.2
0.1
0.1
13,253
9,137
5,558
7,059
4,121
542
336
1,536
1,101
4,116
3,326
1,470
163
1,856
669
5,855
1,837
2.64
3.21
100
68.9
41.9
53.3
31.1
4.1
2.5
11.6
8.3
31.1
25.1
11.1
1.2
14
5
44.2
13.9
(X)
(X)
14,693
13,253
1,440
783
22
324
41
94
176
4.2
11.8
100
90.2
9.8
5.3
0.1
2.2
0.3
0.6
1.2
(X)
(X)
13,253
7,419
21,306
2.87
5,834
13,737
100
56
(X)
(X)
44
(X)
BUDGET GLOSSARY
A
Account Group: A self-balancing set of accounts, which are not a fund or a fiscal entity. General Fixed
Assets Account Group and General Long-Term Debt Account Group are such examples.
Accounting System: Records and procedures that discover, record, classify, and report information on
the financial position and operations of a governmental unit or any of its funds.
Accrual Accounting: A basis of accounting in which revenues are recognized in the accounting period
in which they are earned, and expenses are recognized in the period in which they are incurred.
Ad Valorem: Latin for “value of”. Refers to the tax assessed against real property (land and buildings)
and personal property (equipment and furniture).
ADFA: Arkansas Development Finance Authority is an agency of the state that provides low interest
loans to local governments for public works projects such as water system infrastructure,
wastewater plants, etc.
Agency Fund: A fund consisting of resources received and held by the governmental unit as an agent
for others.
AHTD: Arkansas Highway and Transportation Department.
AML:
The Arkansas Municipal League is an organization in Arkansas that serves all member cities with
assistance in various areas, such as insurance, investments, legal issues, legislative items, etc.
Amortization: Gradual reduction, redemption, or liquidation of the balance of an account, according to a
specified schedule of times and amounts. Provision for the extinguishment of a debt by means of
a debt service fund.
AMR: Automatic Meter Reading refers to technology that precludes manual reading of an electric meter
or a water meter.
APERS: Arkansas Public Employees Retirement System.
Appraised Value: An estimate of value for the purpose of taxation. (Property values are established by
the Benton County Assessor).
Appropriation: An authorization made by the City Council that permits the City to incur obligations and
to make expenditures of resources.
Appropriation Ordinance: The official enactment, by City Council, to legally authorize City staff to
obligate and expend resources.
Assets: Probable future economic benefits obtained or controlled by a particular entity as a result of past
transactions or events.
Assessment Ratio: The ratio at which a tax rate is applied to a tax base. The assessment ratio is
currently set at 20%.
174
BUDGET GLOSSARY
B
Balance Sheet: A basic financial statement, usually accompanied by appropriate disclosures that
describe the basis of accounting used in its preparation and presentation of a specified date the
entity's assets, liabilities and the equity of its owners. Also known as a Statement of Financial
Condition.
Balanced Budget: A budget where the total sum of money a government collects in a year is equal to
the amount it spends on goods, services and debt service.
Basis of Accounting: The timing of recognition, that is, when the effects of transactions or events should
be recognized for financial reporting purposes. For example, the effects of transactions or events
can be recognized on an accrual basis (that is, when the transactions or events take place), or on
a cash basis (that is, when cash is received or paid). Basis of accounting is an essential par of
measurement focus because of a particular timing of recognition is necessary to accomplish a
particular measurement focus.
Bond: A written promise to pay a specified sum of money, called the face value or principal amount, on a
specified date or dates in the future, called the maturity date(s), together with periodic interest at
a specified rate. The interest payments and the repayment of the principal are detailed in a bond
ordinance.
Bonded Debt: That portion of indebtedness represented by outstanding bonds.
Budget: A financial plan, for a specified period, of operations that matches all planned revenues and
expenditures with the services provided the residents of the City.
Budget Calendar: The schedule of key dates that the City follows in the preparation and adoption of the
budget.
Budget Document: The instrument used by the budget-making authority to present a comprehensive
financial plan of operations to the City Council.
Budget Message: A general discussion of the proposed budget as presented in writing by the Mayor to
the City Council. The message contains an explanation of the principal budget items and
recommendations regarding the financial policy for the coming year.
Budgetary Basis of Accounting: The method used to determine when revenues and expenditures are
recognized for budgetary purposes.
Budgetary Control: The control or management of a government or enterprise in accordance with an
approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and available revenues.
BWD: Beaver Water District. This is the supplier of wholesale water for the City of Bentonville
and several other cities in northwest Arkansas. The water is taken out of Beaver Lake, a
Corp of Engineers lake that was formed in 1960 by a dam on the White River. C
CAD:
Computer Aided Design.
175
BUDGET GLOSSARY
Capacity/Impact Fees: A fee charged by the City to developers/builders as partial compensation for the
cost of providing additional facilities or services needed as a result of new development (e.g.,
facilities for expanding water capacity, facilities for expanding wastewater capacity, fire protection
facilities and equipment, etc.).
Capital Budget: A budget that deals with large expenditures for capital items normally financed by
borrowing. Usually capital items have long-range returns, useful life spans, are relatively
expensive, and have physical presence such as buildings, roads, sewage systems, etc.
Capital Equipment: Generally, equipment with an expected life of more than one year and costing at
least $5,000.
Capital Improvement Fund: A fund created to accumulate revenues from current taxes levied for major
repairs and maintenance to fixed assets of a nature not specified at the time the revenues are
levied.
Capital Improvement Program: A plan for purchasing capital expenditures over a period of years to
meet capital needs arising from the long-term work program or otherwise. It sets forth each
project or other contemplated expenditure in which the government is to have part and specifies
the full resources estimated to be available to finance the projected expenditures.
Capital Outlay: Expenditures that result in the acquisition of or addition to fixed assets.
Capital Projects Fund: A fund created to account for financial resources to be used for the acquisition
or the construction of major capital facilities or equipment.
Capital Setaside: A designation of funds from the current year project to be earmarked for a future
project in either the current year of subsequent years.
CDBG: Community Development Block Grant provides federal funding for qualifying projects.
CERT: Community Emergency Response Team.
CIP:
Capital Improvement Program (see above).
City Charter: The document of a city that is similar to a constitution, which establishes the City’s
government structure and provides for the distribution of powers and duties among the various
branches of government.
City Council: The eight (8) elected council members collectively acting as the legislative and policy
making body of the City.
COLA: An annual increase in pay, the Cost of Living Adjustment is typically based on the Consumer
Price Index. An annual item for consideration by the City Council during the budget process.
Construction Work In Progress:
completed.
The cost of construction work that has been started but not
Contingency Fund: Funds set aside for unforeseen expenses of uncertain amounts or funds set aside
for known expenses, such as salary increases, but uncertain amounts.
176
BUDGET GLOSSARY
Contractual Services: The costs related to services performed for the City by individuals, businesses, or
utilities.
Contributed Capital: Capital received from investors for stock, equal to capital stock plus paid-in capital,
NOT that capital received from earnings or donations. Also called Paid-in Capital.
CPI: Consumer Price Index.
Current Asset: An asset that one can reasonably expect to convert into cash, sell, or consume in
operations within a single operating cycle, or within a year if more than one cycle is completed
each year.
Current Liability: An obligation whose liquidation is expected to require the use of existing resources
classified as current assets, or the creation of other current liabilities.
Current Financial Resources Measurement Focus: Measurement focus according to which the aim of
a set of financial statements is to report the near-term (current) inflows, outflows, and balances of
expendable (spendable) financial resources. The current financial resources measurement focus
is unique to accounting and financial reporting for state and local governments and used solely
for reporting the financial position and results of operations of governmental funds.
Current Taxes: Taxes levied and due within one year.
D
DEA:
The Drug Enforcement Agency is a branch of the Federal government.
Debt Service: Expenditures for principal and interest on outstanding bond issues.
Debt Service Fund: A fund established to account for the accumulation of resources for, and the
payment of, long-term debt principal and interest.
Deferred Revenue: Resource inflows that do not yet meet the criteria for revenue recognition.
Unearned amounts are always reported as deferred revenue. In governmental funds, earned
amounts also are reported as deferred revenue until they are available to liquidate liabilities of the
current period.
Deficit: The difference between revenues and expenses when revenues are less.
Delinquent Taxes: Taxes that remain unpaid after the date on which a penalty for nonpayment is
attached.
Department: A major administrative organizational unit of the City, which indicates overall management
responsibility for one or more activities.
Depreciation: Expiration in the service life of fixed assets, attributable to wear and tear, deterioration,
action of the physical elements, inadequacy, and obsolescence.
Designated Fund: Funds created to account for assets set aside for a specific purpose.
177
BUDGET GLOSSARY
DFA:
Director of Finance and Administration.
E
Effectiveness: Effectiveness data enables decision-makers to see that quality does not suffer as
productivity increases, and that constituents are satisfied with services.
EMS:
Emergency Medical Service, provided by the Fire Department staff and ambulance fleet.
Encumbrance: The commitment of appropriated funds to purchase an item or service. To encumber
funds means to set aside or commit funds for a future expenditure.
Enterprise Fund: A fund established to account for operations of the water, sewer, and electric systems.
It is operated in a manner similar to private business enterprises where the intent is cost
recovery.
Estimated Revenue: The amount of projected revenues to be collected during the fiscal year.
EWS:
Electric, Water, and Sewer.
Exempt: Personnel not eligible to receive overtime pay as determined by the Fair Labor Standards Act
(FLSA).
Expendable Trust Fund: A governmental fiduciary fund held in a trustee capacity by a governmental
agency that accounts for assets and activities restricted to a specific purpose in accordance to
formal intent. The principal of the fund can be expended towards only the activity specified, e.g.,
Unemployment Compensation Fund, Employee Benefits Fund, etc.
Expenditure: Accounts that are kept on either the accrual basis or modified accrual basis of accounting
and designates the cost of goods delivered or services rendered, whether paid or unpaid,
including expenses and capital outlays.
Expense: Charges incurred for operation, maintenance, interest, and other charges that will benefit the
current year.
F
FBO:
Fixed Base Operator. This person is contracted to be in charge of day-to-day operations of the
airport.
FEMA: Federal Emergency Management Agency.
Fiduciary: Person or organization who is responsible for the administration of property owned by others.
Corporate management is a fiduciary with respect to corporate assets that are beneficially owned
by the stockholders and creditors. Similarly, a trustee is the fiduciary of a trust and partners owe
fiduciary responsibility to each other and to their creditors.
Fiduciary Fund: Any fund held by a governmental unit as an agent or trustee.
178
BUDGET GLOSSARY
FIRM: Flood Insurance Rate Map.
Fiscal Year: A 12-month period to which the Annual Budget applies. The City of Bentonville’s fiscal year
corresponds to the calendar year.
Fixed Asset: Long-term assets that are intended to be held or used, such as land, buildings, machinery,
furniture, and other equipment.
FLSA: Fair Labor Standards Act.
Franchise Fee: A fee paid by utilities for use of public property in providing services to the citizens of the
city.
FTE (Full-Time Equivalent Position): A part-time position converted to the decimal equivalent of a fulltime position based on 2,080 hours per year. For example, a summer lifeguard working for four
months, or 690 hours, would be equivalent to .33 FTE.
Fund: A fiscal and accounting entity with a self-balancing set of accounts recording cash and other
financial resources, together with all related liabilities and residual equities, or balances, and
changes therein, which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations, restrictions, or limitations.
Fund Accounting: A governmental accounting system that is organized and operated on a fund basis.
Fund Balance: Fund equity available for appropriation.
Fund Equity: The excess of assets over liabilities.
designated; the remainder is Fund Balance.
A portion of the equity may be reserved or
Fund Type: In governmental accounting, all funds are classified into eight fund types: General, Special
Revenue, Debt Service, Capital Projects, Special Assessment, Enterprise, Internal Service, and
Trust and Agency.
G
GAAP:
Generally Accepted Accounting Principles as determined through common practice or as
promulgated by the Governmental Accounting Standards Board, Financial Accounting Standards
Board, or various other accounting standard setting bodies.
GASB: Governmental Accounting Standards Board. According to the GASB web site: The mission of
the Governmental Accounting Standards Board is to establish and improve standards of state
and local governmental accounting and financial reporting that will result in useful information for
users of financial reports and guide and educate the public, including issuers, auditors, and users
of those financial reports.
General Fixed Assets Account Group: A self-balancing group of accounts set up to account for the
general fixed assets of a governmental unit.
179
BUDGET GLOSSARY
General Fund: The fund used to account for all financial resources except those required to be
accounted for in another fund.
General Obligation Bonds: Bonds that finance a variety of public projects, which pledge the full faith,
and credit of the City.
GFOA:
The Government Finance Officers Association (GFOA) is the professional association of
state/provincial and local finance officers in the United States and Canada, which has served the
public finance profession since 1906.
GIS:
Geographic Information System is a system that links spatial data contained within a database to
a mapping platform. It enables the user to create “smart maps” or to map information contained
within the database.
Goals: Broad, general statements of each department’s desired social or organizational outcomes.
Governmental Fund: A generic classification adopted by the National Council on Governmental
Accounting to refer to all funds other than proprietary and fiduciary funds. General fund, special
revenue funds, capital projects funds, debt service funds, and special assessment funds are all
examples of governmental fund types.
GPS:
Global Positioning System equipment allows users to map objects on the ground using a network
of satellites that send signals to the receiver. This technology allows for quick, sub-meter
accuracy in mapping. The information that is gathered can then be instantly downloaded to an
AutoCAD or GIS platform.
Grant: A contribution by a government or other organization to support a particular function. Grants may
be classified as either categorical or block depending upon the amount of discretion allowed the
grantee.
I
Infrastructure: The underlying permanent foundation or basic framework.
Interest Earnings: The earnings from available funds invested during the year in U.S. Treasury Bonds,
Government agencies, and Certificates of Deposits.
Intergovernmental Revenues: Revenues from other governments in the form of grants, entitlements,
shared revenues, or payments in lieu of taxes.
Internal Service Funds: Funds established to finance and account for services and commodities
furnished by a designated department to other departments within a single governmental unit or
to other governmental units. Amounts expended by the fund are restored thereto, either from
operating earnings or by transfers from other funds, so that the original fund capital is kept intact.
Investments: Securities, bonds, and real property (land or buildings) held for the production of revenues
in the form of interest, dividends, rentals, or lease payments. The term does not include fixed
assets used in the normal course of government operations.
180
BUDGET GLOSSARY
ISDN: Integrated Services Digital Network. A set of communications standards to allow one wire or fiber
to carry voice, digital network services, and video.
IS:
Information Systems.
ISTEA: The Intermodal Surface Transportation Efficiency Act. This Federal Transportation Appropriation
passed in 1991 mandated that a portion of federal transportation funds be earmarked for
alternative modes of transportation and transportation enhancement programs.
L
LAN:
Local Area Network is a group of computers hooked together to form a network. For example,
our computers in City Hall are connected to form a Local Area Network.
Liabilities: Debts or other legal obligations arising out of transactions in the past that must be liquidated
renewed or refunded at some future date.
Line Items: Expenditure classifications established to account for approved appropriations. Line item
budgets for all departments are available upon request.
Long-Term Debt: Unmatured debt, with a maturity of more than one year after the date of issuance, of a
government expected to be repaid from government funds. An average repayment schedule is
20 years.
LOPFI: The Local Option Police and Fire retirement plan is the statewide system that includes our
firefighters.
M
Maintenance: All materials or contract expenditures covering the repair and upkeep of City buildings,
machinery and equipment, systems, and land.
Materials and Supplies:
Expendable materials and operating supplies necessary to conduct
departmental activity.
Measurement Focus: The objective of a measurement, that is, what is being expressed in reporting an
entity's financial performance and position. A particular measurement focus is accomplished by
considering not only which resources are measured (for example, financial or economic
resources), but also when the effects of transactions or events involving those resources are
recognized (the basis of accounting). The measurement focus of government-wide financial
statements, proprietary fund financial statements, and fiduciary fund financial statements is
economic resources. The measurement focus of governmental fund financial statements is
current financial resources.
Modified Accrual Accounting: A basis of accounting in which revenues are recognized in the
accounting period when they become available and measurable. Expenditures are recognized in
the accounting period in which the fund liability is incurred.
181
BUDGET GLOSSARY
N
NACA: Northwest Arkansas Conservation Authority. This organization was formed by several cities in
northwest Arkansas with the intent to develop a regional wastewater facility.
Net Current Assets: Current assets minus current liabilities. Also called working capital.
NEXTEA: This term was used for the new Transportation Bill before it was passed into law. It was
st
actually passed as TEA 21, meaning Transportation Efficiency Act for the 21 Century. It is
essentially the same concept as ISTEA with changes primarily made in the appropriation
formulas.
NFPA: National Fire Protection Association.
Non-operating Expense: Proprietary fund expenses incurred in performance of activities not directly
related to supplying the basic service by a governmental enterprise.
Non-operating Income: Proprietary fund income that is not derived from the basic operation of such
enterprises.
O
O & M: Operations and Maintenance.
Objective: An objective is a decision about the amount of progress to be made within a specified period.
It states in measurable and quantitative terms the results to be achieved within a specified time
and plans the incremental steps to achieve the goal.
Operating Budget: Plans of current expenditures and the proposed means of financing them. The
annual operating budget is the primary means by which most of the financing acquisition,
spending, and service delivery activities of a government are controlled. The use of an annual
operating budget is usually required by law.
Operating Costs: Outlays for such current period items as expendable supplies, contractual services,
and utilities.
Operating Transfer: Legally authorized interfund transfers from a fund receiving revenue to the fund that
makes expenditures.
Ordinance: A formal legislative enactment by the governing board of a municipality. If it is not in conflict
with any higher form of law, such as a state statute or constitutional provision, it has the full force
and effect of law within the boundaries of the municipality to which it applies. The difference
between an ordinance and a resolution is that the latter requires less legal formality and has a
lower legal status. Revenue raising measures, such as the imposition of taxes, special
assessments and service charges, universally require ordinances.
Other Financing Source: An increase in current financial resources that is reported separately from
revenues to avoid distorting revenue trends. The use of the other financing sources category is
limited to items so classified by GAAP.
182
BUDGET GLOSSARY
Other Financing Use: A decrease in current financial resources that is reported separately from
expenditures to avoid distorting expenditure trends. The use of the other financing uses category
is limited to items so classified by GAAP.
P
Part-Time: Part-time employees work less than 30 hours per week and are not entitled to full-time
employee benefits.
PCA:
Power Cost Adjustment. A portion of the charge on a customer’s electric bill.
Performance Measures: Specific quantitative measures of work performed within an activity or program.
They may also measure results obtained through an activity or program.
Personnel Services: The costs associated with compensating employees for their labor. This includes
salaries, wages, FICA, retirement contributions, health, dental, life, disability, unemployment
insurance, and Workers’ Compensation coverage.
POA:
Property Owners Association.
Productivity: Unit cost (productivity data) enables decision-makers to measure efficiency, as opposed to
total expenditures. Productivity unit costs can also be used to quickly estimate the cost of adding
more service, or the savings to be realized from reductions in service.
Property Taxes: Used to describe all revenues received in a period from current taxes, delinquent taxes,
penalties, and interest on delinquent taxes. Property taxes are levied on both real and personal
property according to the property’s valuation and tax rate.
Proprietary Funds: Funds that focus on the determination of operating income, changes in net assets
(or cost recovery), financial position, and cash flows. There are two different types of proprietary
funds: enterprise funds and internal service funds.
Public Hearing: The portions of open meetings held to present evidence and provide information on
both sides of an issue.
R
Reserve: An account that records a portion of the fund equity that must be segregated for some future
use and which is not available for further appropriation or expenditure.
Retained Earnings: The accumulated earnings of an enterprise or internal service fund that have been
retained in the fund and that are not reserved for any specific purpose.
Revenue: Funds that the government receives as income.
Revenue Bonds: Bonds whose principal and interest are payable exclusively from a revenue source
pledged as the payment source before issuance.
183
BUDGET GLOSSARY
Revenue Recognition: A method of determining whether or not income has met the conditions of being
earned and realized or is realizable.
RFID: Radio Frequency Identification is a system that utilizes small computer chips to identify and track
items such as packages, library books, etc.
Risk Management: An organized attempt to protect a government’s assets against accidental loss in the
most economic method.
RLF:
Revolving Loan Fund is a source of low cost loans from the state for public works projects such
as wastewater plants, water lines, sewer lines, etc.
R.O.W. or ROW: Right-of-way for infrastructure.
S
SCADA: Supervisory Control and Data Acquisition. These are automated systems used in our water,
electric and wastewater operations, that collect data, detect problems, and provide some ability to
take corrective and/or controlling actions from a central location rather than having to have an
employee go to the actual site. A SCADA system may also include alarms and automatic dialing
of key personnel in emergencies.
Special Assessment: A compulsory levy made against certain properties to defray all or part of the cost
of a specific capital improvement or service deemed to benefit primarily those properties.
Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources (other than
special assessments, expendable trusts or for major capital projects) that are legally restricted to
expenditures for specified purposes.
SRO:
School Resource Officer is an officer assigned to a local school to serve as a liaison between the
school and the City, and to establish a rapport with the students to help reduce crime.
SRT:
Special Response Team is a unit within the Police Department that has special equipment and
training to meet unusual needs that may arise, such as a hostage situation or a mass shooting.
State Tax Turnback: The State of Arkansas returns a portion of its tax receipts to incorporated cities
within the state. Certain turnback revenues may be used for general purposes, while other
turnback funds are restricted to street improvements. The amount paid is on a per capita basis.
SWEPCO: Southwest Electric Power Company is the company that sells electricity to the City of
Bentonville for resale to our customers through our electric system.
T
T-1:
A high-speed digital network.
Tax Base: The total value of all real and personal property in the City as of January 1 each year.
Tax Levy: The resultant product when the tax rate is multiplied by the tax base.
184
BUDGET GLOSSARY
st
TEA 21: The Transportation Efficiency Act for the 21 Century is a federal act to provide funds to
communities to aid in transportation improvements.
TIF: Tax Increment Financing is a way for governments (usually municipal authorities) to help finance
new capital projects by taking advantage of expected property tax. A city, for example, may
designate as a TIF district a plot of land that is planned to be redeveloped. Then the city can
borrow against expected increased tax revenues to build infrastructure such as sewers and
transportation services.
Trust Fund: A fund where there is a fiduciary relationship calling for a trustee to hold the title to assets,
usually monetary, for the benefit of the beneficiary.
U
Unreserved Fund Balance: The amount remaining in a fund that is not reserved for some future use
and which is available for further appropriation or expenditure.
W
W.S.
Abbreviation used within the City to mean Water and Sewer.
185

BENTONVILLE ARKANSAS

Transcription

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