Annual Budget

Transcription

Annual Budget

BENTONVILLE
ARKANSAS
2016 BUDGET
JANUARY 1 – DECEMBER 31
City of Bentonville, Arkansas
2016 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, 2015. In order to receive this award, a governmental unit must
publish a budget document that meets program criteria as a policy document, as an operations guide, as
a financial plan, and as a communications device.
The award is valid for a period of one year only. We believe our current budget continues to conform to
program requirements and we are submitting it to GFOA to determine its eligibility for another award.
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 ................................................................................................................................... 30
Summaries by Fund .......................................................................................................... 34
Fund Balances .................................................................................................................. 45
Basis of Accounting and Budgeting ................................................................................. 46
Budget Process ................................................................................................................. 48
Financial Policies .............................................................................................................. 51
General Fund
General Fund Introduction ................................................................................................ 54
Accounting & Purchasing .................................................................................................. 55
Administration ................................................................................................................... 58
Airport ................................................................................................................................ 61
Staff Attorney .................................................................................................................... 63
Building Inspection ............................................................................................................ 66
Capital Sales Tax .............................................................................................................. 69
District Court ..................................................................................................................... 71
Engineering ....................................................................................................................... 74
Fire .................................................................................................................................... 77
Library…………………………………………………………………………………………….80
Public Works Maintenance………………………………..…………………………………...84
Parks and Recreation………………………………………………………………………..…87
Planning ............................................................................................................................ 89
Police................................................................................................................................. 92
Utility Fund
Utility Fund Introduction .................................................................................................... 96
Billing and Collection ......................................................................................................... 97
Electric............................................................................................................................. 100
Inventory ......................................................................................................................... 103
Meter Reading ................................................................................................................. 106
Sanitation ........................................................................................................................ 109
Sewer Rehab .................................................................................................................. 111
Public Works Director...................................................................................................... 114
Table of Contents
Wastewater ..................................................................................................................... 117
Water ............................................................................................................................... 121
Other Funds
Other Funds Introduction ................................................................................................ 124
Capacity and Impact Fees
Fire Impact Fees .......................................................................................................... 125
Parks Impact Fees ....................................................................................................... 127
Water Capacity Fees.................................................................................................... 129
Wastewater Capacity Fees .......................................................................................... 131
Street ............................................................................................................................... 133
Debt Service ................................................................................................................... 136
Capital
Capital Introduction ......................................................................................................... 138
Capital Items ................................................................................................................... 139
Capital Items Explanations ............................................................................................. 142
Effects of Capital on Operating Budgets ......................................................................... 148
Staffing
Personnel Introduction .................................................................................................... 150
Personnel Requests ........................................................................................................ 151
Staffing Changes ............................................................................................................. 152
Authorized Strength (FTEs) ............................................................................................ 153
Schedule of Key Personnel ............................................................................................. 160
Organization Chart .......................................................................................................... 161
Appendix
Electric Rates .................................................................................................................. 162
Water and Wastewater Rates ......................................................................................... 163
Sanitation Rates .............................................................................................................. 164
Miscellaneous Statistical Data ........................................................................................ 165
Census Data ................................................................................................................... 166
Glossary .......................................................................................................................... 169
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 166-168.
The 2010 census showed a population of 35,301 and it is currently estimated to over 44,000.
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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.
For the sixth year in a row, Bentonville was named a Volunteer Community of the Year by the State of
Arkansas. This past year 21,924 volunteers recorded more than 485,215 hours of service resulting in a
gift to our community worth over $11.1 million.
Last year was marked with many memorable moments. Some of the highlights: March ~ opening of the
sixth fire station; April ~ dedication of Merchants Park, a rehabilitated baseball park in west Bentonville;
June ~ The Bentonville Community Center opened and quickly became a “big hit” with citizens throughout
our NWA community; July ~ through private sector efforts, The Scott Family Amazeum opened to the
delight of children and adults; November ~ the Frank Lloyd Wright Bachman-Wilson house opened to
visitors on the Crystal Bridges property. Additionally, 2015 welcomed three new Neighborhood Markets
and the new Midtown Shopping Center. Furthermore, several other commercial projects were added
during the year. The first Bentonville Film Festival was held in May. This event attracted numerous firsttime visitors to our city and helped to make 2015 a record year for sales tax collection.
Bentonville’s population has grown to over 44,000. 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
was 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.
Lawrence Plaza Ice Rink
Lawrence Plaza Splash Park
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Downtown Activity Center
Orchards Park
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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
City 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
Ben Peters
Wayman Thurman
Doug Charest
Mike Bender
Nancy Busen
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
479-271-5993
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, 2016
To:
Members of the City Council
Citizens of Bentonville
I hereby present the adopted budget for the year 2016 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 2016 budget was
adopted on November 24, 2015.
BENTONVILLE IS STRONG AND HEALTHY
I am privileged to report that the ongoing commitment to conservative management of revenue and
expenses has produced enviable financial results for the 2015 calendar year. The citizens of Bentonville
can be assured that their city is healthy and positioned to deliver services in an above expectations
manner for 2016.
2015 was marked with many memorable moments. Some of the highlights: March ~ opening of the sixth
fire station; April ~ dedication of Merchants Park, a rehabilitated baseball park in west Bentonville; June
~ The Bentonville Community Center opened and quickly became a “big hit” with citizens throughout our
NWA community; July ~ through private sector efforts, The Scott Family Amazeum opened to the delight
of children and adults; November ~ the Frank Lloyd Wright Bachman-Wilson house opened to visitors on
the Crystal Bridges property. Additionally, 2015 welcomed three new Neighborhood Markets and the
new Midtown Shopping Center. Furthermore, several other commercial projects were added during the
year. The first Bentonville Film Festival was held in May. This event attracted numerous first-time visitors
to our City and helped to make 2015 a record year for sales tax collection.
The community we have chosen to make our home is very special in many ways. I and staff currently
work with the many individuals, businesses and organizations to insure developments and improvements
are responsible and designed to produce long-term positive impact on our City. It is possible to assimilate
change while preserving the key characteristics of our City. Characteristics that make this a favored place
to work, raise a family, and live life. This is not an easy task but it is one we are committed to in a very
intentional manner.
Bentonville is blessed to have an extraordinarily professional team overseeing its many operations. The
City’s senior staff manages approximately four hundred forty (440) city employees and an additional 150
seasonal summer employees; employees dedicated to providing taxpayers with an “exceeds
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,
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BUDGET MESSAGE
fire safety, community planning, engineering, library services, human resources, technology, parks &
recreation, public works, transportation, utilities management, and customer service.
For the sixth year in a row, Bentonville was named a Volunteer Community of the Year by the State of
Arkansas. This past year 21,924 volunteers recorded more than 485,215 hours of service resulting in a
gift to our community worth over $11.1 million.
Bentonville’s current population is estimated to be 44,073, a 5.6% increase from prior year. The region’s
unemployment rate remains low at 3.4%, compared to 5.0% nationally.
Bentonville’s 2015 sales tax receipts were 12% over 2014 collections. The City is financially positioned to
continue providing services and customer service designed to exceed our customer’s expectations
throughout 2016.
SERIES 2007, SERIES 2009 AND SERIES 2010 BOND ISSUE
The 2007 Capital Bond proposal was 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 2015, bond money funds of over $77 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 2.0 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 from the previous year.
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BUDGET MESSAGE
Bentonville’s current population is estimated to be 44,300, a 6% increase from prior year. The region’s
unemployment rate sits at 3.4%, compared to over 5.0% nationally.
Bentonville’s 2015 sales tax receipts were almost 12% higher than 2014. Two record months at the end
of the year and the City finished $1.6 million over budget.
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BUDGET MESSAGE
UTILITIES
Our Utility Billing team managed the collection and administration of more than $84 million from more
than 22,300 accounts while providing a high level of professional customer service. The percentage of
accounts utilizing the bank draft option during 2015 rose to 24.14%.
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. The Water Dept. installed 1.3 miles of new 8” water lines in 2015 and the Sewer Dept.
installed more than 1 mile of new sewer main
ELECTRIC
The Electric Department completed numerous upgrades designed to minimize interruptions and increase
the reliability of our delivery system. They replaced approximately 11,500 linear feet of 30-year old failing
wire and 23 transformers in the Cardinal Creek Subdivision with minimal interruptions. The team
reworked all overhead lines exiting Substation A to improve reliability for the downtown area. The
reliability rate for Bentonville electric service remains at 99.99%.
A second app is now 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.
5
BUDGET MESSAGE
TRANSPORTATION
In 2015, The Transportation Department continued to oversee the Right-of-way easement acquisitions for
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the 8 Street project. The widening of Arkansas 12, / Southwest Airport Regional Boulevard in partnership
with AHTD continued, when completed, this project will provide a much needed five lane highway from
Walton & Rainbow Curve west to Shell Road. The City of Bentonville entered into an agreement with
AHTD and City of Rogers to partner on the I-49/Walton Blvd. interchange improvements project. Design
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began on the NW 3rd Phase 3 project, Water Tower/8 Street extension project, and the Elm Tree/Hwy 72
intersection improvement projects. Regional funding was secured for a right lane addition at Hwy. 102
and SW “I” St.
MUNICIPAL AIRPORT
Our City Engineer oversaw the addition of 3 new hangars at the Bentonville Municipal Airport added nine
(9) new hangar spaces. The City has begun to update the airport’s Master Plan.
FIRE
The Fire Department opened a new substation in the southwest part of the city located near the corner of
SW “I” Street & SW Regional Airport Blvd. Station 6 houses a new E1 pumper and an Excellance
Ambulance. The new station is supported by nine new personnel. The Fire Department had a record
breaking year in run volume. EMS calls increased 12.19% and fire calls, including HazMat, mutual aid,
extrications, and public service increased by 12.17%. The training division reported 7,594 man-hours of
training, a 31% increase over 2015. Thankfully, there were no fire related deaths in the City of
Bentonville during 2015.
POLICE
The Police Department and Emergency Dispatch Center processed more than 60,000 total calls for
service. Despite the increase in calls, there was no 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. The Bentonville Bomb Squad also finished the year with more than 30 bomb related
calls for service. Other activities for the Bomb Squad, such as dignitary details, special events, safety
sweeps and standby services bring the total to more than 100 calls for service. One homicide occurring
in late 2015 is currently being investigated and one homicide occurring in 2014 resulted in a speedy
arrest and life sentence for the offender in 2015.
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 2015 fully staffed and nearing fully trained with 69 sworn officers and 30
professional staff members. Additionally, two experienced and certified reserve officers were added to the
Negotiation Team and Bomb Squad. A mid-year personnel addition approved by Council allowed two
newly formed positions to be created. These positions included a Domestic Violence Detective and a
Community Officer. The Domestic Violence Detective has numerous responsibilities related to Domestic
Violence including criminal investigations, arrests, arrest warrants, conditional releases, protection orders,
case follow up, tracking and victim advocacy. The Community Officer has responsibilities that include
media relations, news releases, threat assessments, and risk management efforts. This position will also
function as a liaison officer with local civic groups, businesses, churches, schools, and even other city
departments to improve both communication and coordination efforts, and put our city in a position to
avoid a “management by crisis” approach to police and community relations.
6
BUDGET MESSAGE
Two of our School Resource Officers began delivery of the G.R.E.A.T. (Gang Resistance Education and
Training) and have already graduated 100’s of grade school children in the program. This program is
designed to educate students about being a good citizen. In response to nationwide school security
concerns, the Police Department also continued its established 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
Enhancing efficiency and the court experience was the 2015 focus in District Court. A software interface
was completed allowing new citations issued to be directly imported into the District Court’s case
management system. This significantly enhanced the efficiency of the department as a whole. Work has
begun on an online site that will allow the public to have access to the case records of the District Court.
This project, when completed, will allow defendants, attorneys and others to monitor upcoming court
dates, convictions and payments due without needing to contact the court directly for the information. It is
anticipated that this will result in a savings of time for the District Court clerks and augment the ease of
information sharing with the general public. Throughout 2015, the District Court looked for opportunities
to facilitate a positive court experience. To that end, changes have been implemented to streamline court
days, increase understanding of the court process and foster a transparency regarding the functioning of
the court.
In August, the Chief Court Clerk, taught a three (3) day class on the Purposes and Responsibilities of
Courts. Jennifer will attend the National Center for State Courts in 2016 to obtain her instructor
certification. Additionally, Jennifer has been asked by the Arkansas Office of the Courts (AOC) to serve
on the Board of Directors of the newly formed Association of Court Management. Chief Deputy Court
Clerk, Terri Cook has completed her first year of a three (3) year Court Management Program. Upon Ms.
Cook’s completion of the program in 2017, Bentonville District Court will be the first district court in
Arkansas to have two (2) Certified Court Managers.
LEGAL
In 2015, the City of Bentonville Legal Department handled 3,092 criminal and traffic cases in Bentonville
District Court, including arraignment, discovery, plea hearings and trials. The department also prepared
59 ordinances and resolutions, reviewed hundreds of criminal cases for probable cause, provided legal
and prosecution support for criminal investigations, prepared contracts for approval, and consulted
regularly with all City departments to provide guidance and risk management.
The department continued its mission to promote procedural justice and innovative problem solving. The
Staff attorney maintained a commitment to mediation and dispute resolution and encouraged open door
communications. A member of the National Association of Drug Court Professionals, the Staff Attorney
attended national training and worked closely with local team members in the intensive DWI/Sobriety
Court program, providing a method to reduce addiction and crime through treatment.
ADMINISTRATION
The Human Resources department was critical in assisting the Parks & Recreation Department in hiring
several manager/supervisor positions and over 100 part-time and seasonal positions. These positions
were instrumental in providing summer recreational activities for thousands of Bentonville residents
utilizing the new Community Center.
During the second half of the year, the H R department led the effort to update the City personnel policy
manual. This document serves as a “key” guideline for managers and employees alike.
7
BUDGET MESSAGE
BUDGET AND FINANCE OVERVIEW
The Government Finance Officers Association (GFOA) has over 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 2016 budget is one of the largest in our history with budgeted revenues, before
interdepartmental transfers, of over $134 million dollars and total expenses of more than $133 million
dollars. Capital expenditures are a little over $11 million dollars.
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 2016 fund balance is over
$11 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
Bentonville Parks and Recreation renovated the ballfields behind Elm Tree Elementary School.
Renovations included the playing fields, new dugouts, installation of outfield fencing, bleachers, new
scoreboards, batting cages, and a permanent restroom/concession facility. The park opened in April as
Merchants Baseball Park, named after the semi-professional baseball team who resided in Bentonville
and started the current youth baseball program.
On May 2, Bentonville joined other Northwest Arkansas communities to celebrate the grand opening of
the Northwest Arkansas Razorback Regional Greenway. This 36 mile, 10’ wide path leads from Lake
Bella Vista in Bentonville to Walker Park in Fayetteville.
June 6 marked the grand opening of the Bentonville Community Center, the largest project in the history
of the Parks and Recreation Department. This 80,000 square foot facility includes two swimming pools, a
fitness center, basketball gymnasium, an indoor walking track, community meeting rooms, a senior
activity area and a miniature branch of the Bentonville Public Library. Membership is currently at 4,600
members, and more than 200,000 patrons have visited the facility since the doors opened. Through a
partnership with Bentonville Public Schools and the City of Bentonville, the competitive pool at the facility
is the home of the Bentonville Tiger Swim team. The Arkansas Activities Association has awarded the
Arkansas High School Swim Championships to the Bentonville Community Center for the next five (5)
years.
Citizens Park Soccer Fields opened in August. These three fields are used by more than 1,000 children
weekly.
In 2015, more than 350,000 people participated in a Bentonville Parks and Recreation program validating
that our Parks and Recreation system is meeting its mission of “Enhancing lives through leisure,
recreation and culture.”
8
BUDGET MESSAGE
LIBRARY
Bentonville Public Library partnered with the Parks and Recreation Department to open a small selfservice library at the new Bentonville Community Center. BPL at the Community Center features an
exterior book drop, internet computers, and materials available to check out, browse-able magazine and
newspaper collections and outreach library programming.
Bentonville’s inaugural Youth Literature Festival was attended by 1,250 participants. Thirteen authors
and illustrators of youth literature inspired young learners in celebration of reading, writing and creativity.
Library programs were attended by more than 49,000 patrons, a 25% increase over prior year. The
Library checked out 651,289 items, for an increase of 49,072 over 2014. This is a new milestone for our
library’s annual circulation records.
COMMUNITY DEVELOPMENT
Community Development Highlights:
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Population: 44,073 – up 6% from 2014
579 completed residential units -- up 17% from 2014
Average value of new home--$300,877 – up 7% from 2014
Average size of new home—3,048 sq. ft. – compared to 2,901 last year
7 new subdivisions approved – compared to 6 last year
132 Commercial projects completed – up 69% from 2014
132 Commercial permits to infill existing space – up 50% from 2014
644,883 sq. ft. Commercial space approved for development – up 11% from 2014
9
BUDGET MESSAGE
The City of Bentonville is into its second year of implementation of the Bentonville Blueprint, the City’s
strategic economic development plan. The Community and Economic Development Department focused
on three areas of implementation: Business Retention and Expansion, Product Development and
Sustainability. These efforts have included an inventory of existing businesses, continuing retail
recruitment, exploring development and redevelopment opportunities along the North Walton Boulevard,
and educating the business community on the commercial recycling program.
Initiatives to enhance Bentonville’s appearance and environment included tree and flower plantings, tree
giveaways, trail construction and public art. The Tree and Landscape Committee funded $50,000 in treerelated projects and gave away 450 trees to Bentonville residents, with financial assistance provided by
the Walton Family Foundation. The committee also purchased 6,700 bulbs to be planted on the
Bentonville square.
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The third annual Tree Planting Blitz held on Friday, October 16 logged more than 500 volunteer hours by
178 volunteers.
2015 was a first for public art in Bentonville; the Public Arts Advisory Committee purchased the first
permanent pieces of public art. After being temporarily on display for a year, SunKissed and PacMan
located along the North Bentonville Trail were purchased for permanent installation.
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To assist with implementing the North Walton Plan, a 10’ wide trail was constructed from NW 13 Street
to the northern entrance of the Walmart Super Center, on the west side of North Walton Boulevard. The
project was a financial partnership between the city, the Arkansas Highway and Transportation
Department, and the Walton Family Foundation.
PLANNING FOR THE FUTURE
Our department managers have identified accomplishments for 2015 and goals for 2016 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.
10
BUDGET MESSAGE
General Plan
Community Development
May 2015
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
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 2015
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
October 2015
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
2015
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.
11
BUDGET MESSAGE
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.
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.
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 2.0 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.
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As I begin my 10 year as your mayor, I want you to know that I am honored to lead the City’s 440+
employees. We are committed to serve you with professionalism, character and integrity in all that we do.
In closing, I see Bentonville as “God blessed”, a welcoming community populated by peoples from all
over our world, a safe place, prosperous and poised to grow and model the spirit of America’s new
hometown.
Thank you all ~ 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.
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.
maintenance.
The measurement focus is upon determination of net income and capital
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 2016 Budget amounts, it shows, in
the same order, the corresponding figures for 2014 Actual and 2015 Budget. Following that table are
comments on selected 2016 major revenues, especially those that are large and those that might not be
self-explanatory.
2014 ACTUAL
$
56,899,477
Electric Sales
Sales Tax
18,191,434
Capital Sales Tax
8,061,541
Water Sales
12,142,655
Wastewater Sales
13,806,151
Trash Sales
3,653,477
Property Tax
8,271,279
Franchise Fees
4,477,679
General Turnback
584,230
Street State Turnback
1,449,684
Ambulance Charges
1,272,011
Bldg Permits & Licenses
1,098,005
Parks Programs
949,357
Fire Impact Fees
133,864
Parks Impact Fees
358,265
Water Capacity
650,225
Sewer Capacity
525,602
Subtotal
132,524,936
All Other Revenue
17,419,154
Total Revenue
$ 149,944,090
2015 BUDGET
$
$
52,206,655
17,340,000
7,680,000
9,063,590
11,358,925
3,367,890
6,120,500
4,421,580
564,815
1,500,000
1,190,000
830,000
2,557,975
160,000
330,000
550,000
500,000
119,741,930
4,919,162
124,661,092
14
2016 BUDGET
$
$
57,800,860
17,660,000
7,840,000
9,516,820
12,146,830
3,651,250
6,307,865
4,883,860
584,230
1,449,680
1,190,000
885,000
2,617,525
160,000
350,000
550,000
500,000
128,093,920
6,849,232
134,943,152
CHANGE
$ 5,594,205
$
320,000
$
160,000
$
453,230
$
787,905
$
283,360
$
187,365
$
462,280
$
19,415
$
(50,320)
$
$
55,000
$
59,550
$
$
20,000
$
$
$ 8,351,990
$ 1,930,070
$ 10,282,060
PERCENT
10.7%
1.8%
2.1%
5.0%
6.9%
8.4%
3.1%
10.5%
3.4%
-3.4%
0.0%
6.6%
2.3%
0.0%
6.1%
0.0%
0.0%
7.0%
39.2%
8.2%
DESCRIPTION
Electric Sales
$
Sales Tax
Capital Sales Tax
Water Sales
Wastewater Sales
Trash Sales
Property Tax
Franchise Fees
General Turnback
Street State Turnback
Ambulance Charges
Building Permits & Licen
Parks Programs
Fire Impact Fees
Parks Impact Fees
Water Capacity
Sewer Capacity
Subtotal
All Other Revenue
$
Total Revenue
2016
% OF TOTAL
57,800,860
17,660,000
7,840,000
9,516,820
12,146,830
3,651,250
6,307,865
4,883,860
584,230
1,449,680
1,190,000
885,000
2,617,525
160,000
350,000
550,000
500,000
128,093,920
6,849,232
134,943,152
42.8%
13.1%
5.8%
7.1%
9.0%
2.7%
4.7%
3.6%
0.4%
1.1%
0.9%
0.7%
1.9%
0.1%
0.3%
0.4%
0.4%
94.9%
5.1%
100.0%
CUMULATIVE
AMOUNT
$
$
CUMULATIVE%
OF TOTAL
57,800,860
75,460,860
83,300,860
92,817,680
104,964,510
108,615,760
114,923,625
119,807,485
120,391,715
121,841,395
123,031,395
123,916,395
126,533,920
126,693,920
127,043,920
127,593,920
128,093,920
42.8%
55.9%
61.7%
68.8%
77.8%
80.5%
85.2%
88.8%
89.2%
90.3%
91.2%
91.8%
93.8%
93.9%
94.1%
94.6%
94.9%
6,849,232
134,943,152
5.1%
100.0%
Electric – Sales Revenue - $57,800,860: 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 2015 and the rates were increased approximately 10% and this will be spread out
over a 3 year period. The increase in electric sales budget number reflects a modest rate of growth. The
franchise fee to the General Fund in 2016 is at 6% which is a steady revenue stream for general
operations.
.
15
Sales Taxes - $17,660,000: 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 $9,800,000 in total but only $1,960,000 is included in this number. The second sales tax is
another local one-cent tax approved in 1983 and accounts for another $9,800,000. 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 $5,900,000. 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
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.
16
Capital Sales Tax - $7,840,000: 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.
Water – Sales Revenue - $9,516,820: 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 5% increase from 2015 based
on trends over the previous 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.
17
A rate study was done in 2015 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 2015 study kept rates the same.
Wastewater – Sales Revenue - $12,146,830: 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 was completed in 2015 and no adjustment was
necessary on the current rates..
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.
18
Trash – Sanitation – $3,651,250: 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.
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.
19
Property Taxes $6,307,865: 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.
20
Franchise Fees (Admin) - $4,883,860: 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 6% and Water is at 5%.
21
State Turnback -$2,033,910: 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 2016 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.
22
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 - $350,000: 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.
23
MAJOR REVENUES BUDGETED
24
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 2014 and 2015 in addition to the 2016 figures.
25
Description
Purchase of Power
Salary & Wages
Debt Service
Benefits
Purchase of Sewer (NACA)
Sanitation Contract
Purchase of Water
Franchise Fees
Property Services
Legal & Professional
All Other
Totals
Capital
Capital Setasides
Total w/o Transfers
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 Actual
$
43,632,672
21,816,314
11,285,995
8,401,541
4,985,382
3,597,275
4,151,384
3,585,576
4,213,672
4,180,288
7,954,787
$ 117,804,886
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
4,171,155
5,821,946
$ 110,389,377
2016 Budget
$
43,340,670
24,844,440
10,612,840
9,358,121
5,100,000
3,322,640
3,931,860
3,894,100
4,213,672
4,180,288
5,768,708
$ 118,567,339
16,133,868
118,551,958
37,528,184
155,333,070
11,632,709
975,000
122,997,086
11,231,332
3,208,544
133,007,215
% of Total
O&M
36.6%
21.0%
9.0%
7.9%
4.3%
2.8%
3.3%
3.3%
3.6%
3.5%
4.9%
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 2016 is over $43 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 2016, Salary and Wages are $24.8 million dollars, making up 21 % of O & M. A
COLA was budgeted in 2016 at 1.5% and a merit is budgeted at 1.5%.
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 33-33.
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 2016.
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. 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.
26
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 $3.9 million for 2016.
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 2016.
All Other: This includes all remaining O & M with no single “category” being as high as $800,000.
27
General Fund - Expenditures by Department
Administration
Staff Attorney
Accounting/Purchasing
District Court
Planning
Engineering
Airport
Police
Fire
Building Inspection
Public Works Maintenance
Parks and Recreation
Library
$
$
$
$
$
$
$
$
$
$
$
$
$
28
2,328,918
355,561
801,004
720,427
1,360,496
906,628
961,250
9,406,106
8,644,961
758,250
1,627,209
6,271,753
1,596,574
6.72%
1.03%
2.31%
2.08%
3.93%
2.57%
2.32%
27.84%
23.87%
2.17%
3.95%
16.95%
4.27%
$ 34,647,783.00
100.00%
Utility Fund - Expenditures by Department
Electric
Water
Wastewater
Sewer Rehab
Sanitation
Inventory
Utility Billing
Meter Reading
$
$
$
$
$
$
$
$
$
29
56,940,208
8,513,989
8,824,797
2,129,258
3,340,295
1,676,005
248,014
1,414,910
477,372
68.14%
10.19%
10.56%
2.55%
4.00%
2.01%
0.30%
1.69%
0.57%
$ 83,564,848.00
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%
2.75%
Revenue bonds, Series 2006A
Revenue bonds, Series 2006B
Revenue bonds, Series 2005
Final
Maturity
Date
2026
2025
2019
2023
2021
Principal at
December 31, 2015
5,393,157
1,620,000
5,415,000
2,550,932
757,816
15,736,905.00
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%.
30
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 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.
31
DEBT
Annual debt service requirements to maturity for revenue bonds as of December 31, 2015 are as follows:
ANNUAL DEBT SERVICE REQUIREMENTS FOR 2016 BUDGET
TOTAL
2016
2017
2018
2019
2020
THEREAFTER
PRINCIPAL
INTEREST
SERVICE FEES
2,770,360
2,767,153
2,771,678
2,768,358
1,277,547
6,253,834
2,166,422
2,248,705
2,341,965
2,431,236
1,036,555
5,512,022
518,819
441,061
360,333
276,033
188,492
568,051
85,119
77,387
69,380
61,089
52,500
173,761
18,608,929
15,736,905
2,352,788
519,236
32
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
Series 2007
Debt Service
Series 2009
Debt Service
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
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
2,390,888
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
26,755,644
28,666,950
Series 2010
Debt Service
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
21,939,808
Total
Debt Service
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
77,362,401
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.
33
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.
34
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
35
SUMMARIES BY FUND
2016 BUDGET
ALL FUNDS
2014 Actual
$ 41,445,011
1,152,863
2,610,845
87,717,425
2,458,184
101,460
7,307,172
7,151,131
149,944,090
2015 Budget
$ 38,621,895
885,500
1,006,155
81,235,043
2,212,445
34,623
57,050
608,381
124,661,092
2016 Request
$ 40,902,395
939,860
1,089,330
88,387,425
2,035,405
48,937
89,800
1,450,000
134,943,152
Change in
Dollars
$ 2,280,500
54,360
83,175
7,152,382
(177,040)
14,314
32,750
841,619
10,282,060
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
21,816,314
8,401,541
3,779,162
3,137,751
3,510,166
1,162,413
58,798,890
37,528,184
11,285,995
5,912,654
155,333,070
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
24,844,440
9,358,121
4,324,539
4,180,288
4,213,672
1,444,169
59,589,270
11,231,332
3,208,544
10,612,840
133,007,215
1,117,783
535,901
(132,854)
9,133
468,899
79,616
6,822,865
(401,377)
2,233,544
(723,381)
10,010,129
4.7%
6.1%
-3.0%
0.2%
12.5%
5.8%
12.9%
-3.5%
229.1%
-6.4%
-8.1%
Transfers - Departmental
Transfers Out - Funds
1,827,866
1,513,852
608,381
585,000
(23,381)
$ 1,055,625
$ 1,350,937
--3.8%
-28.0%
Description
Taxes
Intergovernmental Revenue
Charge for Services
Special Assesments/Fines
Interest/Rent
Other Income
Other Financing Sources
Total Revenue with Transfers
Net
$ (8,730,697)
36
$
295,312
Change in
Percent
5.9%
6.1%
8.3%
8.8%
-8.0%
41.3%
57.4%
138.3%
8.2%
SUMMARIES BY FUND
2016 BUDGET
GENERAL FUND
2014 Actual
29,405,460
1,152,863
1,435,574
2,810,088
790,228
66,464
3,157,805
3,502,111
42,320,593
2015 Budget
27,831,895
885,500
1,006,155
4,221,525
672,445
34,623
27,250
330,000
35,009,393
2016 Request
29,053,165
939,860
1,089,330
4,370,965
475,405
48,937
60,000
350,000
36,387,662
Change in
Dollars
$ 1,221,270
54,360
83,175
149,440
(197,040)
14,314
32,750
20,000
1,378,269
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
14,905,870
5,674,917
2,216,895
2,283,514
1,615,547
870,822
16,998,002
44,565,567
16,645,885
5,998,789
3,113,470
2,836,910
1,731,368
1,001,548
3,368,684
34,696,654
17,538,448
6,404,591
2,820,201
3,046,680
1,826,341
1,032,369
3,070,507
35,739,137
892,563
405,802
(293,269)
209,770
94,973
30,821
(298,177)
1,042,483
1,827,866
-
43,381
Description
Taxes
Charge for Services
Interest
Other Income
Net
$ (4,072,839)
$
37
269,358
$
648,525
(43,381)
$
379,167
Change in
Percent
4.4%
6.1%
8.3%
3.5%
-29.3%
41.3%
120.2%
6.1%
3.9%
5.4%
6.8%
-9.4%
7.4%
5.5%
3.1%
--8.9%
---3.0%
--100.0%
-140.8%
SUMMARIES BY FUND
2016 BUDGET
UTILITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2014 Actual
$
14,391
84,843,001
26,112
645,381
2,647,813
88,176,697
2015 Budget
$
77,005,518
29,800
235,000
77,270,318
2016 Request
$
84,002,460
29,800
235,000
84,267,260
5,913,091
2,316,872
1,435,215
812,081
1,523,313
272,014
58,798,890
14,609,964
3,644,743
5,912,654
95,238,836
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
6,260,097
2,501,072
1,383,188
1,096,085
2,016,366
378,905
59,589,270
6,067,025
1,500,000
2,772,840
83,564,848
$ (7,062,140)
$
38
786,267
Change in
Dollars
$
6,996,942
6,996,942
191,052
97,988
149,215
(200,253)
356,096
41,215
6,822,865
(994,000)
1,500,000
(883,381)
7,080,797
$
702,412
$
(83,855)
Change in
Percent
---9.1%
--0.0%
0.0%
9.1%
3.1%
4.1%
12.1%
-15.4%
21.4%
12.2%
12.9%
-14.1%
--24.2%
-9.3%
----10.7%
SUMMARIES BY FUND
2016 BUDGET
STREET FUND
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2014 Actual
$ 3,978,010
1,160,880
64,336
7,309
3,406,927
1,001,208
9,618,669
2015 Budget
$ 3,110,000
8,000
43,381
3,161,381
2016 Request
$ 4,009,230
14,000
865,000
4,888,230
997,352
409,752
127,052
42,157
371,307
19,577
3,652,911
5,620,108
1,011,727
420,347
109,950
37,907
353,135
25,315
1,203,000
3,161,381
1,045,895
452,458
121,150
37,523
370,965
32,895
2,093,800
733,544
4,888,230
$ 3,998,561
$
39
-
Change in
Dollars
$ 899,230
6,000
821,619
1,726,849
34,168
32,111
11,200
(384)
17,830
7,580
890,800
733,544
1,726,849
$
-
$
-
Change in
Percent
28.9%
--75.0%
---1894.0%
54.6%
3.4%
7.6%
10.2%
-1.0%
5.0%
29.9%
-74.0%
---54.6%
-----
SUMMARIES BY FUND
2016 BUDGET
FIRE IMPACT FUND
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2014 Actual
2015 Budget
2016 Request
133,864
160,000
160,000
133,864
160,000
160,000
-
160,000
160,000
160,000
160,000
Change in
Dollars
$
-
514,877
(381,013)
$
40
-
$
-
$
Change in
Percent
----0.0%
---0.0%
-
--------0.0%
--0.0%
-
-----
-
SUMMARIES BY FUND
2016 BUDGET
WATER CAPACITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$
-
2015 Budget
$
-
2016 Request
650,225
550,000
550,000
650,225
550,000
550,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
235,000
$
415,225
$
41
Change in
Dollars
$
-
315,000
315,000
315,000
315,000
-
235,000
235,000
-
-
$
-
$
-
Change in
Percent
----0.0%
---0.0%
--------0.0%
--0.0%
-0.0%
---
SUMMARIES BY FUND
2016 BUDGET
WASTEWATER/SEWER CAPACITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$
-
2015 Budget
$
-
2016 Request
$
-
525,602
500,000
500,000
525,602
500,000
500,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
500,000
500,000
-
500,000
500,000
28,554
Net
$
497,048
$
42
-
$
-
Change in
Dollars
$
-
$
Change in
Percent
----0.0%
---0.0%
-
--------0.0%
--0.0%
-
-----
-
SUMMARIES BY FUND
2016 BUDGET
PARKS IMPACT FUND
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$
-
2015 Budget
$
-
2016 Request
$
-
358,265
330,000
350,000
358,265
330,000
350,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
-
-
-
-
-
-
-
-
-
735,421
$
(377,156)
330,000
$
43
-
Change in
Dollars
$
20,000
20,000
350,000
$
-
$
Change in
Percent
----6.1%
---6.1%
-
-------------
20,000
-6.1%
---
-
SUMMARIES BY FUND
2016 BUDGET
DEBT SERVICE FUND
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$ 8,061,540
2015 Budget
$ 7,680,000
2016 Request
$ 7,840,000
7,680,000
7,840,000
559
8,062,099
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
-
Change in
Dollars
$ 160,000
160,000
160,000
160,000
-
7,641,252
7,680,000
7,840,000
7,641,252
7,680,000
7,840,000
Net
$
420,847
$
44
-
$
-
$
-
Change in
Percent
2.1%
-------2.1%
---------2.1%
-2.1%
-----
FUND BALANCES
The fund balances shown below are based on estimated results at the end of the 2015 fiscal year. It
uses budgeted revenues and expenses for 2016. Despite the fact that the City’s 2015 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
GENERAL
December 31 2015 (Est)
5,317,004
STREET
UTILITY
2,117,478
6,897,605
TOTAL
14,332,087
2016 Adopted Budget
Revenues
36,387,662
4,888,230
84,267,260
134,673,287
Expenses
35,739,137
4,888,230
83,564,848
133,322,350
702,412
1,350,937
Net
December 31 2016 (Estimated)
648,525
-
5,965,529
2,117,478
7,600,017
15,683,024
10% of O and M
3,266,863
206,089
7,599,782
11,072,734
Cushion
2,698,666
1,911,389
235
4,610,290
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
+
=
45
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.
46
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.
47
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.
48
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 2016 budget was adopted on November 24.) 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.
49
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
RESPONSIBLE
DESCRIPTION
August 3
Dept Heads/Managers
Begin preparing budget requests
September 4
Dept Heads/Managers
Finish entering requests
September 14
Finance Director
Roll current payroll file into budget work file
September 14
Dept Heads/Managers
Turn in capital & personnel requests/forms
September 18
Dept Heads/Managers
Review budgets for completeness and accuracy
September 21
Mayor/Finance Director
Begin budget reviews with Dept Heads/Managers
October 9
Complete budget reviews
October 16
Dept Heads/Managers
Submit narratives for accomplishments, goals and objectives, and
organization chart updates
October 19
Finance Director
Complete initial budget draft
October 30
Nov 9&10
Council
Workshop and public hearings
Nov 23& 24
Council
Workshop and public hearings - if necessary
Nov 24
Council
Adopt Budget
Nov 25
Finance Director
January 1
Dept Heads/Managers
Maintain a budget folder with notes/reminders.
January 1
All employees
Operate under approved budget for new year
March 17
Finance Director
Distribute printed budget
July 11
Finance Director
Review and update the budget manual
Distribute draft budget
Notify departments of adopted budget
50
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.
51
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.
52
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.
53
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
54
ACCOUNTING AND PURCHASING
TASK
To provide support to all departments for accounting, purchasing, and payroll.
2015 ACCOMPLISHMENTS
•
•
Completed the 2014 audit.
Won the Certificate of Achievement for Excellence in Financial Reporting awarded by GFOA
2016 GOALS & OBJECTIVES
•
•
•
Complete the 2015 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.
55
FINANCE
DIRECTOR
PURCHASING
AGENT
ACCOUNTING
MANAGER
ACCOUNTING
SPECIALIST (3)
ACCOUNTANT
56
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
-
2016 Request
-
-
442,586
164,905
21,050
82,071
490
8,152
462,876
172,187
19,660
104,478
500
12,390
471,494
182,842
22,660
110,618
1,000
12,390
719,253
772,091
801,004
Change in
Dollars
$
-
Net
(719,253)
$
(772,091)
$
(801,004)
$
Change in
Percent
----------
8,618
10,655
3,000
6,140
500
28,913
1.9%
6.2%
15.3%
5.9%
100.0%
0.0%
-----3.7%
-
---3.7%
(28,913)
Budget Summary
•
•
•
•
Salaries and Wages are up due to the fact that a COLA of 1.5% and a merit of 1.5% were
budgeted for 2016.
Benefits are up due to the fact that the City’s Health Insurance premium was increased.
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.
57
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 17th 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 phone system
Completed 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 2016 (every other month)
Conduct “Secretary Training” 4 times in 2016 (quarterly).
Conduct “Department-Level” Safety Training with selected departments monthly during 2016
Complete “Scanning Project” for personnel files
Compete New Federal CDL Certifications on All CDL holders
Conduct 8 Manager Training Sessions
58
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
59
ADMINISTRATION
Description
Taxes
Charge for Services
Interest/Rent
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
$ 26,176,829
50,398
-
2015 Budget
$ 24,804,895
50,500
-
2016 Request
$ 25,952,145
50,400
44,857
69,560
99,826
26,441,471
10,400
10,400
24,865,795
26,012,945
937,693
337,341
57,575
225,347
146,226
134,804
93,247
979,203
356,686
52,500
320,479
143,000
162,330
1,003,057
369,652
49,435
247,422
161,500
158,130
232,025
339,722
1,932,232
2,246,223
2,328,918
Net
Change in
Dollars
$ 1,147,250
(100)
1,147,150
43,381
$ 24,509,239
$ 22,576,191
$ 23,684,027
$
Change in
Percent
4.6%
-0.2%
---0.0%
--4.6%
23,854
12,966
(3,065)
(73,057)
18,500
(4,200)
107,697
82,695
2.4%
3.6%
-5.8%
-22.8%
12.9%
-2.6%
-46.4%
---3.7%
(43,381)
--100.0%
-4.9%
1,107,836
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 2016.
Supplies and Materials are up down to decreases in minor equipment computers.
Professional Services are down due to reductions in payments to the Chamber.
Other services are down due to decreased costs in travel and training.
60
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.
•
•
•
•
•
Fuel Farm Electrical Upgrades
Runway Safety Area Improvements
Runway Safety Area Drainage Improvements
Added 9 new hangar spaces to the airfield
Began a Master Plan Update
•
•
•
•
Complete the Master Plan Update
Add three additional hangars
Runway Obstruction Removal for the South End
Design West side parallel taxiway
61
AIRPORT
Description
Taxes
Charge for Services
Interest/Rent
Other Income
2014 Actual
6,889.83
2015 Budget
$
7,000
2016 Request
$
6,890
543,854.25
8,650.41
312,487.27
20,674.90
19,327.02
506,219
10,000
200,000
24,223
14,250
765,000
8,500
911,884
761,692
858,927
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
38,537
40,000
21,985.44
1,650.00
21,294.89
4,989.23
18,650
2,500
22,100
10,700
40,250
22,000
24,200
9,800
948,028.48
750,000
865,000
-
997,948
803,950
961,250
Change in
Dollars
$
(110)
258,781
(1,500)
(200,000)
14,314
25,750
97,235
21,600
19,500
2,100
(900)
115,000
157,300
Net
$
(86,064)
$
(42,258)
$
(102,323)
$
(60,065)
Change in
Percent
-1.6%
-51.1%
-15.0%
-100.0%
59.1%
180.7%
-12.8%
--115.8%
780.0%
9.5%
-8.4%
-15.3%
---19.6%
---142.1%
Budget Summary
•
•
Revenues and Expenses are up due to a FAA grant being in the budget for 2016 as well as a
development agreement for a private hangar.
Supplies and Materials are up due to increased costs in minor equipment.
62
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.
63
STAFF ATTORNEY
STAFF
ATTORNEY
CONTRACT
LEGAL
PARALEGAL
64
DEPUTY
ATTORNEY
STAFF ATTORNEY
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2016 Request
90
90
-
-
205,401
61,022
3,340
36,145
510
31,699
208,332
64,571
5,490
30,200
1,300
32,000
210,781
72,150
5,530
30,500
2,100
34,500
338,117
341,893
355,561
Change in
Dollars
$
-
Net
(338,027)
$
(341,893)
$
(355,561)
$
Change in
Percent
----------
2,449
7,579
40
300
800
2,500
13,668
1.2%
11.7%
0.7%
1.0%
61.5%
7.8%
-----4.0%
-
---4.0%
(13,668)
Budget Summary
•
•
•
budgeted for 2016.
Other Services are up due to increased travel and training expenses.
65
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.
•
•
•
•
Permit Activity. Issued Permits for 1,375 structures valued at $321,885,167.00. 482 single family
permits issued with an average valuation of $301,000.00.
Inspection Activity. Maintained a 24 hour or less inspection response while conducting over
16,716 inspections compared to 14,288 inspections in 2014.
Code Enforcement. Conducted 2798 code enforcement inspections compared to 2462 during
2014 and issued permits for the removal of 46 structures during 2015.
Document Control. Electronically archived over 6000 building permit and plan documents.
•
•
•
•
Continue to provide timely customer service by maintaining a 24 hour or less inspection response
time.
Continue to proactively provide code enforcement services to our community in order to help
maintain the aesthetic beauty and high quality of life that encourages people to live in our
community.
Continue to electronically archive older building permit and planning documents.
Initiate code enforcement activities that better address exterior structural conditions proactively.
66
BUILDING INSPECTION
COMMUNITY
DEVELOPMENT
DIRECTOR
CHIEF BUILDING
INSPECTOR
CODE
ENFORCEMENT
OFFICER
SECRETARY (2)
BUILDING
INSPECTORS (3)
67
BUILDING INSPECTION
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
2015 Budget
2016 Request
1,098,005.38
830,000
885,000
30,296.11
25,000
25,000
7,176.77
28,024.57
1,163,503
855,000
910,000
425,986.04
146,067.51
20,175.40
15,577.84
21,514.06
13,037.26
442,348
150,485
35,950
34,066
21,700
23,710
454,005
156,536
33,250
31,449
34,000
22,010
16,923.23
44,000
27,000
659,281
752,259
758,250
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
55,000
55,000
Net
$
504,221
$
102,741
$
151,750
$
Change in
Percent
-6.6%
-0.0%
----6.4%
11,657
6,051
(2,700)
(2,617)
12,300
(1,700)
(17,000)
5,991
2.6%
4.0%
-7.5%
-7.7%
56.7%
-7.2%
--38.6%
---0.8%
-
---47.7%
49,009
Budget Summary
•
•
•
•
•
Revenue is up from 2015 due to increased building permit revenue.
budgeted for 2016.
Professional Services are down due to decreases in software maintenance accounts as well as
the General Plan update was budgeted for 2015.
Property Services are up due to demolition expenses.
68
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
69
CAPITAL SALES TAX
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
2,015,385.19
2016 Request
$ 1,960,000
1,920,000
1,960,000
889.67
2,016,275
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2015 Budget
$ 1,920,000
-
-
-
-
-
-
Change in
Dollars
$
40,000
40,000
1,827,866
$
188,409
$ 1,920,000
$ 1,960,000
$
Change in
Percent
2.1%
-------2.1%
-
-------------
-
---2.1%
40,000
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.
70
DISTRICT COURT
TASK
To administer the schedule and other activities necessary for the municipal judge and staff to
conduct the judicial processes assigned.
•
•
•
•
•
•
•
•
•
•
•
•
Completed interface between Police Department software and Court case management system,
completion of which has improved efficiency of District Court as regards the entry of citations
Co-taught a three day class for the AOC, “Purposes and Responsibilities of Courts”
Began Justice Web project which will allow for clients and partner agencies to have access to
pertinent information in the court’s case management system with the potential to implement efiling for Civil/Small Claims cases
Worked with software support to implement enhancements of software that will improve
efficiencies of clerks preparing for court on a weekly basis
Enhanced specialized training of staff by facilitating the Chief Deputy Court Clerk’s acceptance
into the Court Management Professional Certification program , the first of a three (3) year
program
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 third consecutive year
Managed $15,000 grant – submitting required forms and documentation for reimbursement
Completed an office re-alignment and implemented cross training of clerks in criminal and
civil/small claims
Completed second year in the position of Second Vice President of the Arkansas District Court
Clerk’s Association
Adjusted court schedule and court dates to accommodate growing case load
•
•
•
•
•
•
•
•
•
•
Complete Justice Web project– 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
Continued active participation in the Arkansas District Court Clerk’s Association Board
Continue to support enhanced training of Chief Deputy Court Clerk through participation in the
CMP program, completion of year two
Attend certification class through National Center for State Courts and obtain certification to teach
“Purposes and Responsibilities of Court”
Obtain a more global view of trends in court management through participation in National
Association of Court Managers (NACM) annual conference
71
DISTRICT COURT
JUDGE
CHIEF COURT
CLERK
PROBATION
OFFICER BAILIFF
PROBATION
OFFICER
CHIEF DEPUTY
COURT CLERK
72
DEPUTY COURT
CLERK (5)
DISTRICT COURT
Description
2014 Actual
2015 Budget
2016 Request
147,809
96,248
392,819
146,936
80,000
391,645
150,330
88,000
391,645
651,328
618,581
629,975
378,921
142,676
32,062
45,679
59,146
16,949
408,967
150,489
33,125
56,500
31,310
31,230
410,713
156,074
31,260
61,500
31,650
29,230
24,000
8,500
699,433
720,121
Taxes
Charge for Services
Interest
Other Income
14,451
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
3,394
8,000
11,394
720,427
Net
$
(48,105)
$
(101,540)
$
(90,452)
$
Change in
Percent
--2.3%
10.0%
0.0%
---1.8%
1,746
5,585
(1,865)
5,000
340
(2,000)
(8,500)
306
0.4%
3.7%
-5.6%
8.8%
1.1%
-6.4%
--100.0%
---0.0%
-
----10.9%
11,088
Budget Summary
•
•
•
•
Revenue is up primarily due to court fine revenue.
budgeted for 2016.
Supplies and Materials are down due decreases in minor equipment computer purchases during
the year.
.
73
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.
•
•
•
North Walton Blvd Multi Use Trail
Construction Inspection has gone paperless
Completed the Environmental Assessment for Lake Bella Vista Dam
•
•
•
•
SE 10th Street Drainage Improvements
Drainage work between SW 6th and SW 8th Street
Downtown Drainage Study
Complete the design of Lake Bella Vista Dam
74
ENGINEERING
ENGINEERING
DIRECTOR
CITY ENGINEER
SECRETARY
CONSTRUCTION
INSPECTORS (3)
STORM WATER
75
ENGINEERING
Description
2014 Actual
Taxes
Charge for Services
Interest
Other Income
2015 Budget
2016 Request
10,078.00
652.91
285,443.44
296,174
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
-
432,578.04
167,842.01
21,321.39
24,690.11
8,665.46
13,816.79
288,675.59
445,427
174,329
25,500
40,032
15,350
19,300
460,990
185,362
24,950
71,576
14,850
20,900
170,000
128,000
957,589
889,938
906,628
Change in
Dollars
$
-
Net
$
(661,415)
$
(889,938)
$
(906,628)
$
Change in
Percent
----------
15,563
11,033
(550)
31,544
(500)
1,600
(42,000)
16,690
3.5%
6.3%
-2.2%
78.8%
-3.3%
8.3%
--24.7%
---1.9%
-
---1.9%
(16,690)
Budget Summary
•
•
•
budgeted for 2016.
Professional Services are up due to stream study that is budgeted in 2016.
76
FIRE
TASK
To provide fire protection, advanced life support ambulance service, and other emergency
services for the citizens of Bentonville and surrounding rural areas.
•
•
•
•
•
•
•
•
•
•
Purchased and equipped a new ambulance for Station Six.
Remounted one ambulance (Delivery Mid-November) with another coming early 2016
Completed construction on Station Six by early 2015 and put into operation in March and
purchased furnishings and equipment for that station `
Replaced the carpet at Station Three.
Purchased equipment for new ambulance for Station Six.
Began the design phase on a new ladder truck and equipment
Continued training for 18 hazardous material personnel.
We have one person who completed the paramedic program in May.
Two personnel started paramedic school.
One person started pre-requisites for paramedic school and another new hire is finishing up
October 2015
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Replace Squad 2
Remount Squad 1
Replace Support pickup, New pickup will be purchased for the Training Officer and his pickup will
go to Support.
Replace Asst. Fire Marshal pickup
Purchase a new vehicle for Fire Inspector/City Safety Officer
Place a new and remount ambulance in service when build is complete.
Purchase equipment with Trauma Grant Funds.
Replace one patient cot
Purchase and replace three air packs that are non-compliant to new standards.
Purchase three “Rapid-Intervention-Team” (RIT) packs for firefighter rescue.
Replace eight air pack bottles that have reached their DOT life requirement.
Complete the Mercer Group staffing study.
Replace and upgrade chemical monitors for hazardous material response.
Implement a large upgrade system to our computer aided dispatch.
Replace all “Mobile Data Terminals” (MDT”s) in all fire department vehicles.
With the implementation of a new fire inspector, the fire department will be able to start
performing
Graduate two personnel from Paramedic School.
One employee will begin Paramedic School.
Continue re-certification for all Paramedics and EMT’s.
Continue our required training for all hazardous material personnel.
Advanced Cardiac Life Support (ACLS) required for all paramedics.
Pediatric Advanced Life Support (PALS) required for all paramedics.
Active Shooter/Rescue Task Force (RTF) training for all personnel.
77
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
78
FIRE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
942,988
2015 Budget
$
840,000
2016 Request
$
869,455
124,823
1,272,011
1,190,000
1,190,000
17,785
1,055,969
3,413,576
13,000
13,000
2,043,000
2,072,455
4,124,515
1,657,791
468,781
306,024
241,123
266,603
4,677,169
1,706,264
533,510
266,720
341,660
243,247
4,823,904
1,800,298
526,886
345,960
347,450
242,663
1,900,118
501,000
557,800
8,964,955
8,269,570
8,644,961
Change in
Dollars
$
29,455
29,455
146,735
94,034
(6,624)
79,240
5,790
(584)
56,800
375,391
Net
$ (5,551,380)
$ (6,226,570)
$ (6,572,506)
$
(345,936)
Change in
Percent
3.5%
--0.0%
--0.0%
-1.4%
3.1%
5.5%
-1.2%
29.7%
1.7%
-0.2%
-11.3%
---4.5%
---5.6%
Budget Summary
•
•
•
•
budgeted for 2016.
Professional Services are up due to software maintenance.
Property Services are up due to increased vehicle and building/grounds maintenance.
79
LIBRARY
TASK
To engage our community, encourage discovery and promote literacy by offering lifelong learning
opportunities.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Bentonville Public Library partnered with the Parks and Recreation Department to open a small selfservice library at the new Bentonville Community Center. BPL at the Community Center features an
exterior book drop, internet computers, materials available to check out, browse-able magazine and
newspaper collections and outreach library programming.
BPL’s ‘mini-branch’ has been well used by visitors to the Community Center! Patrons have checked
out 4,246 library materials from the 1,965-item collection; this is equivalent to 216% collection use.
The convenient book drop is also popular with 6,998 books and audiovisuals collected (May –
December 2015).
Bentonville’s Inaugural Youth Literature Festival, hosted by BPL in partnership with the Parks and
Recreation Department, was attended by 1,250 participants. Thirteen authors and illustrators of
youth literature inspired young learners in a celebration of reading, writing and creativity. The festival
was considered an ‘official event’ by Children’s Book Week!
The Bentonville Film Fest featured “The Library Series” at BPL. The series focused on educational
panels and workshops that were free to attend.
The library upgraded RFID (radio frequency identification) equipment that was more than eight years
old to improve efficiency and enhance the customer experience. New self-service kiosks were
introduced to the public with Parker and Rex at the mini-branch and Arwen, Frodo and Gandalf at the
main library.
The Library expanded its BPL Tech Card program with Bentonville Public Schools; technology cards
were issued to more than 8,400 students in 11 schools.
The library expanded access to digital content through enhanced services, including a new magazine
resource, plus databases for students on science, social studies, literacy and history subjects. A new
Kid Tech portal webpage was launched.
The Circulation Librarian graduated from the Leadership Benton County program, representing the
City of Bentonville.
The Circulation Librarian and Teen Services Librarian were selected to participate in the inaugural
Arkansas Library Leadership Institute (ALL-In).
Librarians continued leadership at local, state and national levels. These accomplishments included,
but are not limited to: professional publications in Arkansas Libraries journal, legislative advocacy,
executive board participation, conference attendance and professional development presentations to
library colleagues and committee work.
BPL hosted a training session in partnership with the Arkansas State Library for regional colleagues
in December.
BPL was awarded Explore Space, a national traveling exhibit, scheduled for January – March 2017.
The grant was awarded through the American Library Association’s Public Programs Office and
affiliated groups.
Participation in the Summer Reading Program totaled 1,839 children, teens and adults who read
29,682 hours during June and July; over 10,400 people attended summer events at the library; more
than 122,000 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
rd
library materials, recouping more than $94,300 worth of materials, fines and fees (July 2012 - 3
quarter 2015).
80
LIBRARY
•
•
•
•
•
•
•
•
BPL continued volunteer opportunities for junior partners, teens, adults, program presenters and
corporate groups. For 2015, 559 library volunteers gave 7,450.5 hours to Bentonville Library. This
contribution is valued at $171,883.04. These service hours were included in the City of Bentonville’s
Volunteer Community of the Year application.
Grants, sponsorships and donations greatly support the public library in service to our community. In
2015, contributions valued at more than $104,700 were made in support of Bentonville Public Library.
Bentonville Library checked out 651,289 items, totaling 49,072 more than last year. This is a new
milestone for our library’s annual circulation records.
BPL experienced 298,585 visits and issued 13,824 library cards to new patrons and tech cards to
students in the public schools.
Public computers were used 29,041 times, totaling 21,256 hours.
Meeting facilities were used 2,275 times by 18,681 patrons.
Library programs were attended by 49,479 patrons, approximately 10,077 more than the prior year.
The growth is attributed to new programs, library-wide events for all ages and outreach activities in
the community; adult programs realized a 118% increase in attendance.
Bentonville Public Library’s collection size totals 131,070 items, valued at $2,859,011.68.
•
•
•
•
•
•
•
•
•
•
•
•
•
Bentonville Public Library will celebrate its 10-year anniversary at 405 S Main Street! Signature
programs and initiatives will commemorate this special event.
The library will upgrade Automated Materials Handling (AMH) systems to improve efficiency and
enhance the customer experience.
The library will upgrade meeting room technology and equipment.
BPL will outline a new strategic plan for library services in the next 3-5 years.
BPL will grow its Tech Card program with Bentonville Public Schools to serve the entire district.
BPL will continue to offer signature events such as the Second Annual Youth Literature Festival (April
2016) and other annual programs.
Library staff will plan activities surrounding Explore Space, a national traveling exhibit scheduled for
January – March 2017.
BPL will implement appropriate operational procedures for bibliographic recordkeeping, 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.
BPL 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.
Library staff will continue to focus on facility maintenance to keep the library building and grounds in
excellent condition.
81
LIBRARY
LIBRARY
DIRECTOR
SECRETARY
LIBRARY
COLLECTION
DEVELOPMENT
LIBRARY
SPECIALISTS
LIBRARY CLERKS
PART TIME
82
LIBRARY
TECHNICAL
SERVICES
LIBRARY
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2015 Budget
2016 Request
58,960
57,800
57,800
48,484
-
7,000
112,944
57,800
64,800
643,133
170,365
239,978
114,885
63,833
24,201
672,244
193,985
274,745
155,790
62,525
28,025
717,343
190,701
256,900
166,325
69,400
24,005
93,000
171,900
2014 Actual
5,500
1,256,395
1,480,314
Change in
Dollars
$
7,000
7,000
1,596,574
Net
45,099
(3,284)
(17,845)
10,535
6,875
(4,020)
78,900
-
6.7%
-1.7%
-6.5%
6.8%
11.0%
-14.3%
-84.8%
--
116,260
--7.9%
-
(1,143,451)
$ (1,422,514)
$ (1,531,774)
$
Change in
Percent
----0.0%
---12.1%
(109,260)
---7.7%
Budget Summary
•
•
•
budgeted for 2016.
Supplies and Materials are down due to decreased minor equipment purchases.
Professional Services are up due to cost of collections.
83
PUBLIC WORKS 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.
84
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2016 Request
8,282
30,051
30,000
30,000
42
1,992
197,369
237,736
30,000
30,000
637,825
239,563
159,109
114,989
95,293
13,596
645,138
250,847
141,950
125,600
130,900
18,810
777,548
302,901
171,050
160,300
134,600
18,810
180,807
54,000
62,000
1,441,182
1,367,245
1,627,209
Change in
Dollars
$
132,410
52,054
29,100
34,700
3,700
8,000
259,964
Net
(1,203,446)
$ (1,337,245)
$ (1,597,209)
$
(259,964)
Change in
Percent
---0.0%
----0.0%
20.5%
20.8%
20.5%
27.6%
2.8%
0.0%
-14.8%
---19.0%
---19.4%
Budget Summary
•
•
•
•
•
budgeted for 2016.
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.
85
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
86
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 350,000 participants
and produced more than $2,450,000 in revenue.
Bentonville park patrons volunteered 73,045 hours to Bentonville Parks and Recreation. This is
valued at $1,606,990 and 35 Full Time Equivalent positions.
Completed improvements and hosted Park Rededication at Merchants Baseball Park.
Celebrated the grand opening of the Bentonville Community Center on June 6, 2015.
Opened the new Citizens Park Soccer Complex in August.
•
•
•
•
Bid and construct the concession and restroom facility at Citizens Park Soccer Complex.
Bid and construct the new Wildwood Park playspace.
Establish healthy wildflower meadows at Slaughter Pen and Bella Vista Lake Park.
Continue to produce fun, healthy, family friendly recreation programs that are supported by the
citizens and are financially sustainable for the City Of Bentonville.
.
87
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2016 Request
25,000
949,357
2,575,975
2,617,525
2,800,048
1,535,606
5,310,010
330,000
2,905,975
350,000
2,967,525
1,159,123
439,582
552,491
675,286
462,908
53,962
2,118,766
632,751
965,914
791,862
463,414
74,990
13,036,793
824,070
2,227,710
655,204
969,780
1,093,761
539,450
97,648
688,200
16,380,145
5,871,767
6,271,753
Change in
Dollars
$
41,550
20,000
61,550
108,944
22,453
3,866
301,899
76,036
22,658
(135,870)
399,986
Net
$ (11,070,134)
$ (2,965,792)
$ (3,304,228)
$
(338,436)
Change in
Percent
---1.6%
---6.1%
2.1%
5.1%
3.5%
0.4%
38.1%
16.4%
30.2%
--16.5%
---6.8%
---11.4%
Budget Summary
•
•
•
•
•
•
Revenues are up to due to an increase in recreational activities and the new community center
that opened in 2015. Numerous programs have been added and some programs were highly
successful.
budgeted for 2016.
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.
88
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.
•
•
•
•
•
City of Bentonville Comprehensive Plan. The Planning team initiated work on the Plan for a
New American Town – Bentonville Comprehensive Plan. Significant public engagement and
numerous public meetings were held as the cornerstone and foundation of this community plan
that will define a vision and actionable goals and objectives for Bentonville over the next 20 years.
The plan and all of its supporting elements will be completed and published in 2016.
North Walton Boulevard Redevelopment. Planning and economic development staff continued
work towards revitalizing North Walton Boulevard. Those efforts were rewarded through the
completion of the North Walton Trail, planting over 100 trees, and private development that
ushered in the new Neighborhood Market and the reopening of Fred’s Hickory Inn.
Bentonville Blueprint. The economic development team continued implementing the Bentonville
Blueprint by following through with specific implementation strategies and initiating an
organizational framework that will ensure the Blueprint’s implementation over the next 5 years.
SE Downtown Area Plan Implementation. One year into the implementation of the SE
Downtown Plan shows much promise for a long overlooked part of our downtown. A number of
new businesses opened including retailers like Gearhead Outfitters. Residential development in
this area saw increased activity with several permits for new housing. 2016 will usher in even
more activity in the SE portion of our downtown that promises to add value to our community and
its quality of life.
Development Numbers. The total valuation of building permits in 2015 totaled $321,885,167.00
representing a $50,000 increase over 2014. Total permits issued increased by 138 over 2014 to
1,375 for 2015. 878 of those permits were for residential units with single family making up 482 of
those. Overall very robust construction activity in Bentonville with the preponderance of that being
residential in nature to accommodate the people moving to Bentonville.
•
•
•
•
•
Complete the Bentonville Comprehensive Plan
Initiate modifications to the Bentonville Zoning and Subdivision Regulations to support
implementation of the Comprehensive Plan
Continue implementation of the Bentonville Blueprint with emphasis on retail recruitment and job
creation
Continue beautification efforts through additional tree plantings, gateway enhancements, and
related projects
Continue proactive code enforcement activities
89
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
90
PARKS
RECREATION
PLANNING
Description
2014 Actual
2015 Budget
2016 Request
70,500
50,276
46,750
47,325
32,727
130,620
284,123
46,750
47,325
431,833
175,519
22,241
348,920
63,485
53,279
475,156
182,100
34,900
413,003
127,250
77,540
535,251
195,646
34,300
388,784
92,450
84,065
157,379
50,000
30,000
1,252,657
1,359,949
1,360,496
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
575
575
Net
$
(968,534)
$ (1,313,199)
$ (1,313,171)
$
Change in
Percent
---1.2%
----1.2%
60,095
13,546
(600)
(24,219)
(34,800)
6,525
(20,000)
547
12.6%
7.4%
-1.7%
-5.9%
-27.3%
8.4%
--40.0%
---0.0%
-
---0.0%
28
Budget Summary
•
•
•
•
•
Revenues are up due to a slight increase in growth.
budgeted for 2016.
Professional Services are down due to a one time study in 2015.
Property Services are down due to decreased vehicle and building maintenance.
91
POLICE
TASK
To make citizens and visitors feel free of the fear of crime, and safe from crime and disorder.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Installed automated gate system to complete perimeter fencing project
Continued the transition to the new in car camera system
Continued to research body camera products, policies and legal concerns (after receiving a
$30,000 private donation)
Added a Community Officer position to better manage media relations, community relationships,
news releases, and threat assessments
Added a Domestic Violence Detective to better manage and track DV cases, offenders, victims,
conditional releases, and protection orders
Added experienced and certified Reserve Officers to be assigned to the Negotiations Team and
Bomb Squad
Utilized drug seized money through the Prosecutor’s Office to provide a vehicle for the Domestic
Violence Detective, at no cost to the city
Completed waterproofing and painting of exterior of main building at applicable areas
Replaced aging MDT’s in patrol vehicles
Replaced complete fire alarms system for main facility and annex building
Completed the remodel of Briefing/Report/Emergency Ops Room with new furnishings and
computer mounts
Began planning for additional police facility that is based around our police and fire dispatch
center and will provide room for future growth
Completed Mutual Aid Agreement with neighboring cities including Rogers and Bella Vista, and
Ft. Smith
Continued Criminal Investigations Division rotation and training for uniform officers and uniform
supervisors
Added 1 certified bomb tech to the Bomb Squad
Completed Leadership training for Lieutenants and Captains
Completed a Leadership training session with participation for many area police departments and
others in the community
Replaced the primary ACO truck with an upgraded vehicle and metal body replacement box
Replaced the Bomb Command vehicle with a GMC 3500 Crew Cab utilizing Federal Funding
Purchased next year’s (7) replacement patrol vehicles (2016 models) this year with a budget
adjustment saving the city $24,500 over 2016 State Bid pricing for the same vehicle
•
•
•
•
•
•
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
92
POLICE
•
•
•
•
•
•
•
•
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
93
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
94
EVIDENCE CRIME
SCENE TECH
POLICE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
263,368
4,460
236,854
363,121
25,961
2015 Budget
$
260,000
5,000
178,000
263,800
23,000
2016 Request
$
264,675
4,460
174,000
364,615
25,960
145,511
169,252
1,208,528
729,800
833,710
5,060,914
1,972,244
596,688
271,095
345,928
232,094
5,110,259
1,964,095
971,576
320,680
370,359
267,276
5,445,652
2,137,225
653,950
316,485
373,691
278,218
214,471
642,089
200,885
8,693,434
9,646,334
9,406,106
Change in
Dollars
$
4,675
(540)
(4,000)
100,815
2,960
103,910
335,393
173,130
(317,626)
(4,195)
3,332
10,942
(441,204)
(240,228)
Net
(7,484,906)
$ (8,916,534)
$ (8,572,396)
$
344,138
Change in
Percent
1.8%
-10.8%
-2.2%
38.2%
12.9%
---14.2%
6.6%
8.8%
-32.7%
-1.3%
0.9%
4.1%
--68.7%
----2.5%
----3.9%
Budget Summary
•
•
•
budgeted for 2016.
Other Services are up due to increases in travel and training costs.
95
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
96
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.
•
•
•
•
•
•
Continued working on the department’s new Policy and Procedures manual. (In Progress)
Cross training staff members in various billing duties allowing for better coverage (In Progress)
Obtained approval for Interactive Voice Response System to reduce in house call volume
Reviewed and updated various departmental forms
Converted four work stations to dual screen displays to enhance performance.
Bank draft payments rose 8.45% which is 3.29% above the increase in active accounts (5.16%)
•
•
•
•
•
•
Complete the department’s new Policy and Procedures manual
Implement the Interactive Voice Response System
Continue cross-training staff members in various billing duties allowing for better coverage when
other staff members are absent
Explore e-bill options to help provide customers a paperless billing option with pdf file of bill
Implement new user-friendly webpage for online payments to reduce phone call volume
Explore options of accepting Discover card and e-check payments
97
BILLING AND
COLLECTION
MANAGER
ACCOUNT CLERK
BILLING
ACCOUNT CLERK
COLLECTION
UTILITY BILLING
ANALYST
UTILITY CLERKS
98
Description
2014 Actual
2015 Budget
2016 Request
864,817
800,000
864,700
41,250
29,800
29,800
906,066
829,800
894,500
399,643
141,465
614,948
421,037
2,770
5,405
442,426
151,800
225,495
542,601
7,950
8,050
445,262
150,717
221,170
530,930
14,306
17,525
20,691
25,000
35,000
18,699
1,624,656
1,403,322
1,414,910
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
64,700
64,700
Net
$
(718,590)
$
(573,522)
$
(520,410)
$
Change in
Percent
---8.1%
--0.0%
-7.8%
2,836
(1,083)
(4,325)
(11,671)
6,356
9,475
10,000
11,588
0.6%
-0.7%
-1.9%
-2.2%
79.9%
117.7%
-40.0%
---0.8%
-
----9.3%
53,112
Budget Summary
•
•
budgeted for 2016.
99
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.
•
•
•
•
•
•
99.996341% reliability rate (2014 – 99.993135%; 2013 - 99.991186%); 0.49281
interruptions/customer; 0.650454 hours/interruption
Completed electric rate study J
Upgraded transmission line at “F” Sub. and installed under-build
Upgraded “A” Sub. exit feeds
Using a ROW contractor, cleared miles of line that had been neglected due to just the busyness
of the department
Managed at least 60 different developments at various phases (design/construction/inspection)
along with multiple upgrades and maintenance
•
•
•
•
•
Continue treating older poles and extending useful life
th
th
Begin (and hopefully complete) the 8 St. OH power relocation to make way for the 8 St.
widening/interchange
Complete OH to UG conversion at Bella Vista By-Pass to make way for the interchange
Relocate OH along Hwy 102 (Moberly to I-49) to allow for 102 expansion
Begin design of new substation in order for WMT Data Center to be expanded
100
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
101
GROUND
WORKERS
TREE TRIMMERS
ENGINEERING
CITY ENGINEER
WAREHOUSE
ASSISTANT
SECRETARY
WAREHOUSE
WORKERS
CONSTRUCTION
INSPECTORS
STORM WATER
CONTROL
INSPECTOR
ELECTRIC
Description
2014 Actual
2015 Budget
2016 Request
Taxes
Charge for Services
Interest
Other Income
13,828
56,134,282
52,242,655
57,800,860
16,099
199,865
535,403
56,899,477
52,242,655
57,800,860
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2,397,531
865,208
327,829
186,708
607,367
129,695
46,136,602
3,931,905
603,944
2,183,701
57,370,490
2,493,352
897,471
381,660
241,111
594,330
163,900
40,561,065
5,132,000
2,628,961
952,481
382,780
258,561
594,230
163,900
46,773,985
4,125,000
602,420
1,060,310
51,067,309
56,940,208
Change in
Dollars
$
5,558,205
5,558,205
135,609
55,010
1,120
17,450
(100)
6,212,920
(1,007,000)
457,890
5,872,899
Net
$
(471,013)
$ 1,175,346
$
860,652
$
(314,694)
Change in
Percent
---10.6%
----10.6%
5.4%
6.1%
0.3%
7.2%
0.0%
0.0%
15.3%
-19.6%
-76.0%
-11.5%
----26.8%
Budget Summary
• Revenues are up due to increases in residential and commercial sales projections.
• Salaries and Wages are up due to the fact that a COLA of 1.5% and a merit of 1.5% were
budgeted for 2016.
• Benefits are up due to the fact that the City’s Health Insurance premium was increased.
• Supplies and materials are up due to increases in minor equipment.
• Professional Services are up due to outside engineering costs and software maintenance.
• Utility Cost of Goods is up due to increased sales.
102
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
•
Continue reducing inventory
103
INVENTORY
WAREHOUSE
SUPERVISOR
WAREHOUSE
ASSISTANT
WAREHOUSE
WORKER
104
INVENTORY
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2,766
133,578
136,344
2016 Request
-
116,217
46,875
21,209
8,425
19,012
7,353
-
119,388
46,263
28,240
9,310
26,700
3,000
24,468
Change in
Dollars
$
-
122,704
48,281
31,648
9,581
32,800
3,000
-
44,953
288,511
232,901
248,014
Net
(152,168)
$
(232,901)
$
(248,014)
$
Change in
Percent
----------
3,316
2,018
3,408
271
6,100
15,113
2.8%
4.4%
12.1%
2.9%
22.8%
0.0%
-----6.5%
-
---6.5%
(15,113)
Budget Summary
•
•
•
budgeted for 2016.
Professional Services are up due to software maintenance.
Property Services are up due to increased vehicle and building maintenance costs.
105
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.
•
•
•
•
•
Successfully identified by form & class all 2S meters for Electric department for inventory/change
out purposes
Identified Mi.Nodes not communicating in Mueller via rereads in field and Management Tool
Scanned back electric meters not yet scanned in to move them to Mueller system
Assisted Utility billing with Mi.Node verifications to help eliminate meters communicating
incorrectly
Identified unable to read meters and wheel location errors in the field for replacement
•
•
•
•
•
•
Identify and replace water Mi.Nodes that have become unattached causing communication failure
Continue to scan in electric meters not yet in Mueller
Identify/initiate electric meter swaps for those not communicating via manual reads/Management
Tool investigation
Monitor “Wheel location error” alerts in Mi.Net and provide actual failures to Water Department for
replacement
Trouble code via RouteStar all non AMI electric/water meters needing to be replaced and provide
those to Electric/Water Department
Begin process of combining meter reading routes to decrease number of total routes/allow closer
proximity for reader efficiency
106
METER READING
BILLING AND
COLLECTION MANAGER
FOREMAN
SERVICE
REP
METER READER
107
METER READING
Description
2014 Actual
Taxes
Charge for Services
Interest
Other Income
2015 Budget
41
12,810
12,851
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2016 Request
-
-
261,408
114,467
32,461
14,852
7,151
1,558
272,608
118,646
47,003
16,305
21,220
3,100
264,143
115,629
40,600
26,655
21,220
3,100
25,403
28,025
6,025
546,225
1,003,526
506,907
477,372
Change in
Dollars
$
-
Net
$
(990,675)
$
(506,907)
$
(477,372)
$
Change in
Percent
----------
(8,465)
(3,017)
(6,403)
10,350
(22,000)
(29,535)
-3.1%
-2.5%
-13.6%
63.5%
0.0%
0.0%
--78.5%
----5.8%
-
----5.8%
29,535
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.
108
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
109
SANITATION
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2016 Request
3,652,388
3,367,890
3,651,250
3,367,890
3,651,250
1,089
3,653,477
17,651
3,328,561
17,655
3,031,100
17,655
3,322,640
3,346,211
3,048,755
3,340,295
Change in
Dollars
$
283,360
283,360
291,540
291,540
Net
307,265
$
319,135
$
310,955
$
(8,180)
Change in
Percent
---8.4%
----8.4%
-----0.0%
9.6%
----9.6%
----2.6%
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.
110
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
•
•
•
•
We have several areas within the City that need attention when it comes to the sewer system.
Some of these areas have been included in the 2016 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.
111
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
112
METER
TECHNICIAN
SEWER REHAB
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2016 Request
31,242
24,700
22,000
34
28,554
533,779
593,609
24,700
22,000
689,330
299,467
76,660
1,929
136,634
16,947
650,383
293,935
97,400
4,130
160,800
21,250
689,495
303,238
99,300
8,500
184,850
25,750
2,842,582
420,000
271,000
1,424,452
1,025,547
6,513,548
1,424,145
547,125
3,072,043
2,129,258
Change in
Dollars
$
(2,700)
(2,700)
39,112
9,303
1,900
4,370
24,050
4,500
(149,000)
(877,020)
(942,785)
Net
(5,919,940)
$ (3,047,343)
$ (2,107,258)
$
940,085
Change in
Percent
----10.9%
-----10.9%
6.0%
3.2%
2.0%
105.8%
15.0%
21.2%
--35.5%
--61.6%
--30.7%
----30.8%
Budget Summary
•
•
•
•
budgeted for 2016.
Supplies and Materials are up due to some minor equipment replacements that will be made in
2015.
Property Services are up due to increased vehicle and building maintenance.
113
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 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.
114
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
115
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
26,067
26,067
-
102,900
40,030
209
14
2,493
10,145
107,435
42,603
360
20
3,500
15,960
2016 Request
111,682
44,323
700
20
3,200
16,080
5,197,689
1,500,000
11,989
5,365,469
169,878
1,676,005
Net
Change in
Dollars
$
4,247
1,720
340
(300)
120
1,500,000
1,506,127
-
(5,339,402)
$
(169,878)
$ (1,676,005)
$ (1,506,127)
Change in
Percent
---------4.0%
4.0%
94.4%
0.0%
-8.6%
0.8%
-----886.6%
---886.6%
Budget Summary
•
•
•
budgeted for 2016.
Other Services are up due to increased travel and training costs.
116
WASTEWATER
TASK
To protect the public health and environment through effective treatment of wastewater.
•
•
•
•
All 2015 goals and objectives were met at the wastewater treatment facility. All budgeted items
were purchased and installed. The plant fencing project for 2015 came in under budget, the
remainder was sufficient to complete the section scheduled for our 2016 budget. Major capital
improvements at south lift station were completed.
The much anticipated National Pollutant Discharge Elimination permit was received and became
effective on July 1, 2015. As expected, more stringent discharge limitations were included.
Management and staff work continuously to reduce pollutants in our discharge to a level
substantially lower than permitted. There were no permit violations in 2015.
The laboratory staff collected and analyzed 3,639 samples for permit required reports and for
operational control data. There were 53 pretreatment inspections of industrial dischargers and
grease interceptors; 401,185 gallons of grease was removed before it impacted sewer lines,
causing sewer overflows.
•
•
•
•
•
Design and construction of a bypass influent channel at McKissic lift station, to enable
maintenance on equipment.
Construction of a covered storage area, on existing pavement at the compost facility, to protect
unscreened compost from rain, so it can be screened.
Repair of the plant effluent clarifier floor
Numerous routine plant and lift station repairs and upgrades.
Hire qualified a Maintenance Technician
117
WASTEWATER
MANAGER
ASSISTANT
MANAGER
SECRETARY
OPERATIONS
FOREMAN
COMPOST
FOREMAN
LAB
PRETREATMENT
SUPERVISOR
OPERATOR
OPERATOR
LAB TECHNICIAN
MAINTENANCE
FOREMAN
MAINTENANCE
TECHNICIAN
OPERATOR
118
WASTEWATER
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Actual
2015 Budget
2016 Request
563
13,782,151
11,358,925
12,146,830
4,999
4,989
13,451
13,806,151
11,358,925
12,146,830
995,016
417,245
202,289
167,644
351,980
41,630
4,946,127
102,733
970,068
416,614
307,415
338,795
416,710
54,850
5,100,000
219,500
982,607
445,810
399,740
240,800
732,850
68,420
5,100,000
422,000
417,184
749,612
8,391,461
425,703
432,570
8,249,655
8,824,797
Change in
Dollars
$
787,905
787,905
12,539
29,196
92,325
(97,995)
316,140
13,570
202,500
6,867
575,142
Net
5,414,690
$ 3,109,270
$ 3,322,033
$
212,763
Change in
Percent
---6.9%
----6.9%
1.3%
7.0%
30.0%
-28.9%
75.9%
24.7%
0.0%
92.3%
-1.6%
-7.0%
---6.8%
Budget Summary
•
•
•
budgeted for 2016.
Professional Services are down due to a rate study that was budgeted in 2015.
119
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
120
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 2015 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 2015 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 2016 budget. So I would like to see another mile of water main replaced in
2016.
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
121
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
122
METER
TECHNICIAN
WATER
Description
2015 Budget
2016 Request
10,378,122
9,211,348
9,516,820
3,891
367,917
1,392,725
12,142,655
235,000
9,446,348
235,000
9,751,820
951,046
392,115
159,610
11,472
395,905
41,632
4,387,599
2,464,494
1,013,385
435,752
146,400
144,066
429,060
49,925
4,074,240
1,236,500
1,015,243
440,593
207,250
21,038
432,910
63,475
4,392,645
1,208,000
1,199,163
1,331,927
11,334,962
1,203,953
732,835
8,733,281
8,513,989
2014 Actual
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
305,472
305,472
1,858
4,841
60,850
(123,028)
3,850
13,550
318,405
(28,500)
(471,118)
(219,292)
$
Net
807,693
$
713,067
$ 1,237,831
$
524,764
Change in
Percent
---3.3%
---0.0%
3.2%
0.2%
1.1%
41.6%
-85.4%
0.9%
27.1%
7.8%
-2.3%
--39.1%
--2.5%
---73.6%
Budget Summary
•
•
•
•
Revenue is up based on projections.
budgeted for 2016.
Professional Services are down due to a rate study that is budgeted in 2016.
123
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.
124
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
•
125
FIRE IMPACT FEES
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2014 Actual
2015 Budget
2016 Request
133,864
160,000
160,000
133,864
160,000
160,000
-
160,000
160,000
160,000
160,000
Change in
Dollars
$
-
514,877
(381,013)
$
-
126
$
-
$
Change in
Percent
----0.0%
---0.0%
-
--------0.0%
--0.0%
-
-----
-
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
127
PARKS IMPACT FEES
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$
-
2015 Budget
$
-
2016 Request
$
-
358,265
330,000
350,000
358,265
330,000
350,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
-
-
-
-
-
-
-
-
-
735,421
$
(377,156)
330,000
$
-
128
Change in
Dollars
$
20,000
20,000
350,000
$
-
$
Change in
Percent
----6.1%
---6.1%
-
-------------
20,000
-6.1%
---
-
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
129
WATER CAPACITY FEES
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$
-
2015 Budget
$
-
2016 Request
650,225
550,000
550,000
650,225
550,000
550,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
235,000
$
415,225
Change in
Dollars
$
-
315,000
315,000
315,000
315,000
-
235,000
235,000
-
$
-
130
$
-
$
-
Change in
Percent
----0.0%
---0.0%
--------0.0%
--0.0%
-0.0%
---
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
131
$1,139
$1,535
$3,020
$14,011
WASTEWATER CAPACITY FEES
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$
-
2015 Budget
$
-
2016 Request
$
-
525,602
500,000
500,000
525,602
500,000
500,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
500,000
500,000
-
500,000
500,000
28,554
Net
$
497,048
$
-
132
$
-
Change in
Dollars
$
-
$
Change in
Percent
----0.0%
---0.0%
-
--------0.0%
--0.0%
-
-----
-
STREET
TASK
To maintain city streets in good condition, to keep the streets passable in inclement weather, and
to keep them clean.
•
•
•
•
•
•
•
th
Complete right-of-way acquisition and begin utility relocation on 8 Street project
th
Begin construction of the 8 Street Interchange
Begin construction of the Main/Trib 2 project
th
Complete design, begin utility adjustments on Watertower/8 project
rd
Complete design, begin utility adjustments and begin construction on the NW 3 Phase 3 project
Complete design, begin utility adjustments and begin construction on the Elm Tree/Hwy 72
Intersection Improvements project
th
Complete design and environmental study on the Walton/12 /Tiger Intersection Improvements
project
•
•
•
•
•
•
•
•
•
Begin design on the SW “I” Right Lane Addition at Hwy 102 Intersection
Complete Hwy 12 Widening in partnership with AHTD
rd
Begin design on NW 3 /Walton Signalization project
th
Design and construct traffic signal improvements at Walton/SW 18
Continue to maintain and improve city wide drainage ways
Maintain and improve city streets using industry wide best practices
Maintain and improve city sidewalk and trail infrastructure
Continue to support other city departments on in-house projects
Continue to apply more cost efficient and effective methods for maintaining street infrastructure
133
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
134
TRAFFIC SIGNAL
APPRENTICE
CREW LEADER
HEAVY
EQUPMENT
OPERATOR
MECHANIC
STREET
MAINTENANCE
WORKER
STREET
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2014 Actual
$ 3,978,010
1,160,880
64,336
7,309
3,406,927
1,001,208
9,618,669
2015 Budget
$ 3,110,000
8,000
43,381
3,161,381
2016 Request
$ 4,009,230
14,000
865,000
4,888,230
997,352
409,752
127,052
42,157
371,307
19,577
3,652,911
5,620,108
1,011,727
420,347
109,950
37,907
353,135
25,315
1,203,000
3,161,381
1,045,895
452,458
121,150
37,523
370,965
32,895
2,093,800
733,544
4,888,230
$ 3,998,561
$
-
Change in
Dollars
$ 899,230
6,000
821,619
1,726,849
34,168
32,111
11,200
(384)
17,830
7,580
890,800
733,544
1,726,849
$
-
$
-
Change in
Percent
28.9%
--75.0%
---1894.0%
54.6%
3.4%
7.6%
10.2%
-1.0%
5.0%
29.9%
-74.0%
---54.6%
-----
Budget Summary
•
•
•
•
Revenue is up due to property taxes.
budgeted for 2016.
Property Services are up due to increased maintenance costs in public works projects as well as
vehicle and building maintenance.
135
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
136
DEBT SERVICE FUND
Description
Taxes
Charge for Services
Interest
Other Income
2014 Actual
$ 8,061,540
2015 Budget
$ 7,680,000
2016 Request
$ 7,840,000
7,680,000
7,840,000
559
8,062,099
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
-
Change in
Dollars
$ 160,000
160,000
160,000
160,000
-
7,641,252
7,680,000
7,840,000
7,641,252
7,680,000
7,840,000
Net
$
420,847
$
-
137
$
-
$
-
Change in
Percent
2.1%
-------2.1%
---------2.1%
-2.1%
-----
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.
138
CAPITAL ITEMS
Dept Name
Description
p
Requested
Type Status
Administration
Administration
Administration
Administration Total
Software Licenses/Upgrades
Network Upgrades (share with Utility Billing)
Servers and Upgrades
$
$
$
$
152,722
35,000
152,000
339,722
Impr
Impr
Impr
Yes
Yes
Yes
Planning
Planning Total
Roof Improvements
$
$
30,000
30,000
Impr
Yes
Engineering
Engineering
Engineering
Engineering Total
SW 18th - SW D to SW C
Elm Tree Road - Hwy 102 to Victoria
Misc Drainage Projects
$
$
$
$
44,249
23,751
60,000
128,000
Impr
Impr
Impr
Yes
Yes
Yes
Airport
Airport
Airport
Airport Total
PAPI Threshold Relocation
West Side Apron
West Side Apron II
$
$
$
$
165,000
480,000
220,000
865,000
Impr
Impr
Impr
Yes
Yes
Yes
Police
Police
Police
Police
Police
Police
Police Total
Trailer, Self Contained, Negotiation, Mini Command
Unmarked Cars, Replacement CID 2WD
Unmarked Cars, Replacement CID 2WD
Windows 2012 Server
Server and Networks Upgrades
Fiber Cabling to J Street
$
$
$
$
$
$
$
20,000
30,000
30,000
6,500
94,385
20,000
200,885
Addl
Repl
Repl
Repl
Impr
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire
Fire Total
Forcible Entry Training Door
Cybex Ark Trainer for Physical Fitness
Scott Rit Pak III (3)
2013 Scott SCBA Compliant Airpacks
Aubulance Cot
Truck for Inspector
Squad 2
Vehicle for Asst Fire Marshal
Vehicle for Training Officer
Remount Squad 1
$
$
$
$
$
$
$
$
$
$
$
8,000
7,500
15,800
16,500
5,000
35,000
220,000
35,000
35,000
180,000
557,800
Add'l
Add'l
Add'l
Add'l
Repl
Add'l
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Building Inspection
Building Inspection Total
Vehicle/SUV for Building Inspector
$
$
27,000
27,000
Repl
Yes
$
$
$
$
15,000
15,000
32,000
62,000
Repl
Addl
Repl
Yes
Yes
Yes
Parks (Public Works) Maint Zero Turn Mower
Parks (Public Works) Maint Zero Turn Mower
Parks (Public Works) Maint 1 Ton Truck with Box Bed
Parks (Public Works) Maint
139
CAPITAL ITEMS
Dept Name
Description
p
Requested
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
Citizens Park Soccer Restroom
Wildwood - New play Structure
Melvin Ford - Dive Well Impeller
Melvin Ford - Design Consultant for 2017 Renovations
Payroll Software
Old Tiger Park Signage
Old Tiger Park Fence
Memorial - Recycle Containers for Soccer fields
Memorial - Tennis Court Resurface
Orchards Park - Stone Work South Berm
Orchards Park - Stone Work Native Garden
Gas Cement Mixer
60" Zero Turn Mower
72" Zero Turn Mower
Snow Plow and Cab for Bobcat
72" Zero Turn Mower
Leaf and Litter Vacuum
Motorized Wheel Barrel
Half Ton Extended Cab - Long Bed
3/4 Ton 4x4 Crew Cab
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
350,000
75,000
7,500
20,000
55,000
10,000
12,000
15,000
20,000
7,500
8,200
5,400
12,000
13,000
5,500
13,000
6,100
8,000
20,000
25,000
688,200
Addl
Repl
Repl
Impr
Addl
Addl
Addl
Addl
Impr
Impr
Impr
Addl
Repl
Repl
Addl
Addl
Addl
Addl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Library
Library
Library
Library
Library
Library Total
Tech Upgrade - Wal Mart Community Room
Tech Upgrade - Rotary Conference Room
Tech Upgrade - Tate Haney Room
Tech Upgrade - Interior Book Sorter System
Tech Upgrade - Exterior Book Sorter System
$
$
$
$
$
$
19,600
4,800
3,500
70,000
74,000
171,900
Repl
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Street
Street
Street
Street
Street
Street
Street
Street
Street
Street/Transportation Total
Drainage - City Wide
Overlay
Compactor Plate for Mini Ex
Sidewalks
Signal Modification Walton/18th
Traffic Signal Cabinet
Elm Tree Hwy 72 Improv Project
Walton/NW 3rd Intersectrion Improv Signalization
2 Servers for TMC
$
$
$
$
$
$
$
$
$
$
75,000
350,000
5,800
15,000
75,000
6,500
900,000
650,000
16,500
2,093,800
Impr
Impr
Addl
Impr
Addl
Repl
Impr
Impr
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Electric
Electric
Electric
Electric
Scada Upgrades
Overhead Primary
Underground Primary
L&G Focus Meters
$
$
$
$
200,000
670,000
2,500,000
125,000
Impr
Addl
Addl
Addl
Yes
Yes
Yes
Yes
140
Type Status
CAPITAL ITEMS
Dept Name
Description
p
Requested
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric
Electric Total
Scada Upgrades
Overhead Primary
Underground Primary
L&G Focus Meters
Street Lights
Overhead 4 Drum Puller
Substation Testing Equipment
Underground 4 Drum puller
Framing Trailer
Oil Reclamation/Filbration Trailer
Dump Truck
Service Body Replacement
$
$
$
$
$
$
$
$
$
$
$
$
$
200,000
670,000
2,500,000
125,000
35,000
120,000
100,000
150,000
25,000
60,000
125,000
15,000
4,125,000
Impr
Addl
Addl
Addl
Addl
Repl
Repl
Repl
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Wate
Water
Water
Water Total
Water Storage Tank Maintenance Agreement
AMI Meters
Large AMI Meters and Replacements
NW J 4th to 7th
ElContento Subdivision Upgrade
West Central Upgrade
Leak Detection Adding Additional Area
Tandem Axle Dump Truck Replacement
Trimble Total Station Additional
Large Meter Test and Calibration Equipment
Copier
Large Formate Scanner/Copier
1/2 Ton Truck
1/2 Ton Truck
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
350,000
195,000
200,000
25,000
40,000
100,000
50,000
120,000
25,000
10,000
15,000
8,000
35,000
35,000
1,208,000
Impr
Addl
Addl
Impr
Impr
Impr
Impr
Repl
Addl
Addl
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Wastewater
Wastewater
Wastewater Total
Compost Bldg to Store Unscreened Compost
McKissic Lift Station Upgrade
$
$
$
90,000
332,000
422,000
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab Total
SW A Street 8th to 12th Replacement
NW 10th Bella Vista Road to Walton Replc
10 Sewer Flow Monitors at $5,000 each
Manhole Rebuild and Replacement
Sewer Pipe Laser
1/2 Ton Truck
1 Ton Truck
$
$
$
$
$
$
$
$
40,000
50,000
50,000
40,000
6,000
30,000
55,000
271,000
Repl
Repl
Repl
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Utility Billing
Utility Billing
Network Upgrades (Share with Admin)
$
$
35,000
35,000
Impr
Yes
Meter Reading
Meter Reading
MI Tech Handheld with Install Kit
$
$
6,025
6,025
Addl
Yes
$
11,231,332
Grand Total
141
Type Status
Yes
Yes
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
$
152,722
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)
$
35,000
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.
$
152,000
Planning
Roof Improvements
$
30,000
This will repair/improve the current roof which has had numerous issues over the last several years.
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.
th
Engineering
SW 18 – SW D to SW C
This sidewalk project completes a section by a school.
$
44,249
Engineering
Elm Tree Road Hwy 102 to Victoria
This completes a section of sidewalk in one of the City’s newer sub-divisions.
$
23,751
Airport
PAPI Threshold Relocation Grant
This grant will assist in installing a precision approach path indicator on the runway.
$
165,000
Airport
West Side Apron
This is a state grant and the other half will be funded by a development agreement
$
480,000
Airport
West Side Apron II
This is a state grant and the other half will be funded by a development agreement
$
220,000
Police
2 Unmarked SUV 2 WD (CID)
$
60,000
These 2 wheel drive SUV’s replace various Crown Vic’s that are high mileage and no longer serviceable.
Police
Trailer, Self-Contained Mini Command
$
This will used in various situations when police officers are needed in satellite locations.
20,000
Police
Windows 2012 Server
This is an upgrade to Microsoft office recommended by the City’s IT Department.
$
6,500
Police
Server and Networks Upgrades
This is routine software upgrades and backup software improvements.
$
94,385
142
Police
Fiber Cabling to J Street
This cabling project is recommended by the City’s IT Department
$
20,000
Fire
Forcible Entry Training Door
This will be used for fire fighter training.
$
8,000
Fire
Cybex Ark Trainer for Physical Fitness
This will be used for fire fighter training.
$
7,500
Fire
Scott Rit Pak III (3)
These packs are for rescuing personnel in a hazardous environment.
$
15,800
Fire
2013 Scott SCBA Compliant Airpacks
These packs are for complying with NFPA.
$
16,500
Fire
Ambulance Cot
This replaces a cot that is unrepairable.
$
5,000
Fire
This is an additional truck.
$
35,000
Fire
Squad 2 Ambulance
This replaces an ambulance that is 8 years old.
$
220,000
Fire
Vehicle for Asst Fire Marshall
This replaces a vehicle that is a 2009 model with over 57,000 miles.
$
35,000
Fire
Vehicle for Training Officer
This replaces a vehicle that is a 2004 model with over 77,000 miles.
$
35,000
Fire
Remount Squad 1
This remount is for a 2008 model with 64,177 miles.
$
180,000
Building Inspection
Half Ton Short Bed Truck
This truck replaces a 2006 half ton with a mileage of over 72,000.
$
27,000
Zero Turn Mower
This replaces a 2012 model with 1000 hours of use.
$
15,000
Truck for Inspector
Zero Turn Mower
$
This is an additional zero turn mower which is needed due to the growth in the parks system.
15,000
One Ton 4WD Truck
This replaces a 2006 model with a mileage of over 73,000.
$
32,000
Parks Recreation
Citizens Park Soccer Restroom
This is for improvements at the new community center. Impact feed to fund.
$
350,000
143
Parks Recreation
Wildwood – new play structure
This is for improvements to the pool at the Wildwood park.
$
75,000
Parks Recreation
Melvin Ford Dive Well Impeller
This replaces the current dive well at Melvin Ford.
$
7,500
Parks Recreation
Melvin Ford Design Consultant for 2017 Renovations
This is for the design consultant.
$
20,000
Parks Recreation
Payroll Software
This will automate the payroll process of numerous parks employees.
$
55,000
Parks Recreation
Old Tiger Park Signage
This is for park signage at Old Tiger Park..
$
10,000
Parks Recreation
Old Tiger Park Fence
This is for a fencing project at Old Tiger Park.
$
12,000
Parks Recreation
Memorial Recycle Containers for Soccer fields
This adds a recycling program to Memorial Park.
$
15,000
Parks Recreation
Memorial Tennis Court Resurface
This will resurface the tennis courts at Memorial Park.
$
20,000
Parks Recreation
Orchards Park Stone Work South Berm
This is for stone work at Orchards Parks.
$
7,500
Parks Recreation
Orchards Park Stone Work Native Garden
This is for stone work at Orchards Parks.
$
8,200
Parks Recreation
This is an additional mixer.
$
5,400
Parks Recreation
60" Zero Turn Mower
This is a replacement of a 2010 model.
$
12,000
Parks Recreation
72" Zero Turn Mower
$
13,000
Parks Recreation
Snow Plow and Cab for Bobcat
This is an additional snow plow.
$
5,500
Parks Recreation
72" Zero Turn Mower
$
13,000
Parks Recreation
This is an additional vacuum.
Leaf and Litter Vacuum
$
6,100
Parks Recreation
Motorized Wheel Barrel
This is an additional wheel barrel
$
8,000
Gas Cement Mixer
144
Parks Recreation
Half Ton Extended Cab – Long Bed
This replaces a 2006 model with over 70,000 miles.
$
20,000
Parks Recreation
3 / 4 Ton 4x4 Crew Cab
This replaces a 2006 model with over 75,000 miles.
$
25,000
Library
Technology Upgrades
This is for various upgrades at the Library on conference rooms and book sorters..
$
171,900
Street
Drainage - City Wide
This is a routine amount for various small drainage projects around the City.
$
75,000
Street
Overlay
This is the routine annual amount for street overlay projects.
$
350,000
Street
Compactor Plate for Mini Ex
This is an attachment plate for the mini ex.
$
5,800
Street
Sidewalks
This is the annual routine amount for various sidewalk projects.
$
15,000
$
75,000
$
6,500
Street
Elm Tree Hwy 72 Improv Project
$
This is for improvements at Elm Tree and 72 and the 4 lane sales tax money will be used.
900,000
Street
Signal Modification Walton/18
th
This is for improvements at Walton and 18 Street.
th
Street
Traffic Signal Cabinet
This is for a replacement cabinet.
rd
$
Street
Walton NW 3 Intersection Improv Sig
rd
This is for improvements at Walton and 3 and the 4 lane sales tax money will be used.
650,000
Street
2 servers for TMC
This is for replacement servers.
$
16,500
Electric
Scada Upgrades
These are annual routing upgrades to the City’s scada system.
$
200,000
Electric
Overhead Primary
$
This is the annual routine amount for overhead primary which is the electrical infrastructure.
670,000
Electric
Underground Primary
$
2,500,000
This is the annual routine amount for underground primary which is the electrical infrastructure.
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
145
Electric
Overhead 4 Drum Puller
This is a replacement unit for one that is no longer serviceable and was sold at auction.
$
120,000
Electric
Substation Testing Equipment
$
This is additional substation testing equipment that is needed by the Electric Department.
100,000
Electric
Underground 4 Drum Puller
This replaces outdated equipment.
$
150,000
Electric
Framing Trailer
This replaces a 2005 model that is undersized.
$
25,000
Electric
This replaces a 2006 model.
$
60,000
Electric
Dump Truck
This replaces an 18 year old model.
$
125,000
Electric
This replaces a 2006 model.
$
15,000
Water
Water Storage Tank Maintenance Agreement
This is the annual routine amount for the tank maintenance agreement.
$
350,000
Water
AMI Meters
This is the annual routine amount for new and replacement meters.
$
195 000
Water
Large AMI Meters and Upgrades
This is the annual routine amount for new and replacement meters.
$
200,000
$
25,000
Water
El Contento Subdivision Upgrade
$
This project consists of replacing an existing 4 inch water main that is about 100 years old.
40,000
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
Oil Reclamation/Filbration Trailer
Service Body Replacement
th
Water
NW J 4 to 7th
This project consists of 8 inch water line that is replacing a 4 inch cast iron line.
Water
Leak Detection Adding Additional Area
This project consists adding leak detection to the City’s Water system.
$
50,000
Water
Tandem Axle Dump Truck
This dump truck replaces a 2005 model with numerous mechanical issues.
$
120,000
Water
Trimble Total Station Additional
This is for additional equipment at the Trimble Station.
$
25,000
Water
Large Meter Test and Calibration Equipment
This is for additional testing equipment.
$
10,000
146
Water
Copier
This is for a replacement copier.
$
15,000
Water
Large Format Scanner/Copier
This is for a replacement copier.
$
8,000
Water
Half Ton Truck
This replaces a 6 year old model with over 70,000 miles.
$
35,000
Water
Half Ton Truck
$
35,000
Wastewater
Compost Bldg to store Unscreened Compost
This building will store unscreened compost.
$
90,000
Wastewater
McKissic Lift Station Upgrade
This project will provide upgrades to the City’s McKissic Creek Lift Station.
$
332,000
th
th
$
40,000
Sewer Rehab
SW A Street 8 -12 Replacement
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.
th
$
50,000
Sewer Rehab
NW 10 Bella Vista Rd to Walton
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
10 Sewer flow Monitors at $5,000 each
This project will allow for 10 sewer flow monitors at various locations..
$
Sewer Rehab
Manhold Rebuild and Replacement
$
This is a necessary piece of equipment that the department has been renting for sew main line
replacement and new extension projects.
50,000
40,000
Sewer Rehab
Sewer Pipe Laser
This is a replacement piece of equipment.
$
6,000
Sewer Rehab
Half Ton Truck
$
30,000
Sewer Rehab
One Ton Truck
$
55,000
Utility Billing
Network Upgrades (Share with Admin)
$
35,000
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.
147
$
6,025
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.
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.
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.
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.
148
EFFECTS OF CAPITAL ON OPERATING BUDGET
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.
149
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 2016, there were no increases in headcount.
The succeeding pages present the following information:
•
A staffing table for 2016
•
A schedule of key personnel
•
Organization chart
150
PERSONNEL REQUESTS
none
151
STAFFING CHANGES
For 2016, the City Council approved a Cost of Living Adjustment (COLA) of 1.5% and a merit of 1.5%.
152
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
Utility Fund
General Fund
Street
Parks
Library
300
250
200
150
100
50
0
2008
2009
2010
2011
2012
153
2013
2014
2015
2016
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
2014
2015
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
14.0
7.0
12.0
3.0
99.0
85.0
8.0
19.0
60.0
23.0
8.0
7.0
345.0
1.0
37.0
14.0
25.0
22.0
3.0
10.0
8.0
120.0
1.0
37.0
14.0
25.0
22.0
3.0
10.0
8.0
120.0
22.0
22.0
459.0
487.0
154
Add
0.0
0.0
Transfer
2016
0.0
14.0
7.0
12.0
3.0
99.0
85.0
8.0
19.0
60.0
23.0
8.0
7.0
345.0
0.0
1.0
37.0
14.0
25.0
22.0
3.0
10.0
8.0
120.0
22.0
0.0
0.0
487.0
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
155
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
52.00
5.00
3.00
2.00
Department Total
98.00
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
156
2.00
1.00
18.00
3.00
1.00
1.00
8.00
3.00
52.00
5.00
3.00
2.00
99.00
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
Construction Inspector
Engineering Project Manager
Staff Engineer
Stormwater Coordinator
Other
1.00
3.00
1.00
1.00
1.00
Department Total
7.00
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
7.00
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
157
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
158
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
12.00
1.00
3.00
12.00
6.00
1.00
11.00
12.00
23.00
429.00
58.00
487.00
Parks
Library
Director
Librarian
Library Clerk Part Time
Library Specialist
Secretary
1.00
3.00
6.00
1.00
Department Total
City Total
159
SCHEDULE OF KEY PERSONNEL
POSITION
NAME
PHONE
Mayor
Parks Parks Recreation Manager
Maintenance Supervisor
Finance Director
Human Resources Coordinator
Systems 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
Nancy Busen
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
160
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
161
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.
162
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
163
$
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
164
MISCELLANEOUS STATISTICAL DATA
Incorporated – January 1873
Form of Government – Mayor/Council
Area (Sq. Miles) – 29.4
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
2
13
1
2
432.5
4
197
31
16
Year
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
900
1,649
15,014
Building Permits
Number
1375
1227
1225
1253
866
812
832
832
1073
1425
1,466
Value
321,885,167
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
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
Certified Staff
Total Staff
Enrollment
17,660
9
146
165
Benton County - Rate of Unemployment
Year
Rate
2015
3.4
2014
3.9
4.4
2013
2012
4.8
2011
7.4
2010
7.4
2009
7.4
2008
3.5
3.3
2007
2006
2.9
2005
3.2
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.
166
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
167
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.
168
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%.
169
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.
170
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.
171
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.
172
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.
173
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.
174
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.
175
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.
176
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.
177
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.
178
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.
179
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.
180

Annual Budget

Transcription

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