BENTONVILLE ARKANSAS

Transcription

BENTONVILLE
ARKANSAS
2014 BUDGET
JANUARY 1 – DECEMBER 31
City of Bentonville, Arkansas
2014 Annual Budget
January 1 – December 31
Bob McCaslin
Mayor
City Council and Other Elected Officials
Name
Mary Baggett
Chris Sooter
Roger Thomas
Shane Perry
Leah Williams
Bill Burckhart
Burton Head
Jim Grider
George Spence, City Attorney
Linda Spence, City Clerk
Ward
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Prepared by:
Denise Land
Finance Director
Jake Harper
Accounting Manager
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, 2013. 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 .................................................................................................................. 17
Major Revenues and Expenses ........................................................................................ 18
Debt ................................................................................................................................... 35
Summaries by Fund .......................................................................................................... 39
Fund Balances .................................................................................................................. 50
Basis of Accounting and Budgeting ................................................................................. 50
Budget Process ................................................................................................................. 52
Financial Policies .............................................................................................................. 55
General Fund
General Fund Introduction ................................................................................................ 58
Accounting & Purchasing .................................................................................................. 59
Administration ................................................................................................................... 62
Airport ................................................................................................................................ 65
Attorney ............................................................................................................................. 67
Building Inspection ............................................................................................................ 70
Capital Sales Tax .............................................................................................................. 73
CDBG………………………………………………………………………………………………75
District Court ..................................................................................................................... 77
Engineering ....................................................................................................................... 80
Fire .................................................................................................................................... 83
Library………………………………………………………………………………………………87
Parks/Public Works Maintenance……………………………………………………………….91
Parks Recreation………………………………………………………………………………….94
Planning ............................................................................................................................ 96
Police................................................................................................................................. 99
Utility Fund
Utility Fund Introduction .................................................................................................. 102
Billing and Collection ....................................................................................................... 103
Electric............................................................................................................................. 106
Inventory ......................................................................................................................... 109
Meter Reading ................................................................................................................. 112
Sanitation ........................................................................................................................ 115
Sewer Rehab .................................................................................................................. 117
Public Works Director...................................................................................................... 120
Table of Contents
Wastewater ..................................................................................................................... 123
Water ............................................................................................................................... 127
Other Funds
Other Funds Introduction ................................................................................................ 130
Capacity and Impact Fees
Fire Impact Fees .......................................................................................................... 131
Parks Impact Fees ....................................................................................................... 133
Water Capacity Fees.................................................................................................... 135
Wastewater Capacity Fees .......................................................................................... 137
Street ............................................................................................................................... 139
Debt Service ................................................................................................................... 143
Capital
Capital Introduction ......................................................................................................... 145
Capital Items ................................................................................................................... 146
Capital Items Explanations ............................................................................................. 149
Effects of Capital on Operating Budgets ......................................................................... 155
Staffing
Personnel Introduction .................................................................................................... 157
Personnel Requests ........................................................................................................ 158
Staffing Changes ............................................................................................................. 159
Authorized Strength (FTEs) ............................................................................................ 160
Schedule of Key Personnel ............................................................................................. 167
Organization Chart .......................................................................................................... 168
Appendix
Electric Rates .................................................................................................................. 169
Water and Wastewater Rates ......................................................................................... 170
Sanitation Rates .............................................................................................................. 171
Miscellaneous Statistical Data ........................................................................................ 172
Census Data ................................................................................................................... 173
Glossary .......................................................................................................................... 176
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 2011 enplanements were 561,271 which is an increase of over 49% 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.
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, 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 173-175.
The 2010 census showed a population of 35,301 and it is currently estimated to over 40,000.
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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.
2012 was a year of more accolades! For the third year in a row, Bentonville was named a Volunteer
Community of the Year by the State of Arkansas, proving that our citizenry is one that cares about its
community and its people. In 2012, 14,430 volunteers recorded more than 361,000 hours of service
resulting in a gift to our community worth $7.8 million.
In December, Arkansas Business magazine named Bentonville a 2012 City of Distinction in the Tourism
category. Too, The Washington Post named Bentonville’s dining scene to its 2013 “In” list over
Charleston, South Carolina. In a Southern Living magazine article titled, “Is Bentonville the South’s New
Cultural Mecca?” several local restaurants were featured and praised for their exceptional cuisine. In this
article, Mike McClure, the new chef at the 21C Hotel, said, “Bentonville is a big city with a small town
mask.” It seems there is tremendous interest from around the world….travelers can’t wait to see what’s
beneath the mask.
Surpassing everyone’s expectations, 2012 recorded more than 655,000 visitors to Crystal Bridges
Museum of American Art. Many are visiting our state and city for the first time. Recent spring and summer
visitors shared many kind remarks about the friendliness, cleanliness and beauty of Bentonville. The
downtown restaurant community has stepped up to this grand opportunity by offering a wide variety of
culinary experiences to all who come.
Bentonville’s population has grown to 35,301. It is estimated that it could grow to as large as 65,000 by
the year 2025 according to a University of Arkansas population study.
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CITY FACILITIES
City staff operates out of several major City facilities. City Hall is in the downtown area and is home to
Administration, which includes the Mayor’s office, Human Resources, Accounting, and Computer
Systems. City Hall also houses Utility Billing and Collection/Meter Reading, and the Staff Attorney.
District Court moved to a newly renovated building in May, 2010. The 2009 budget had money allocated
for a new façade. This was a project that not only solved a water seepage problem it also improved the
appearance while still maintaining the historical integrity of the building.
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.
Bentonville Central Fire Station
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A little more than three blocks south of City Hall is the City’s new Community Development Building. This
building, which opened in January 2006, replaced an historic structure that was built as a church, served
as a library and was later home to the Police Department. The building houses the Public Works Director
and Community Development – which is comprised of Planning, Engineering, and Building Inspection.
There is also a meeting room for City Council meetings, Planning Commission meetings and other
various groups. The old building had been outgrown and was in poor condition. It has been torn down
and the space is now used as a parking lot.
Community Development Building
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The new Bentonville Library was opened in 2006 and it is a state of the art facility with more than 38,000
square feet of space available for patrons and the community. Many generous citizens came together to
privately fund the vast majority of this project and it should serve the community for years to come.
Bentonville Public Library
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Bentonville Municipal Airport dedicated its new terminal building in June of 2008. This facility is
approximately 2400 square feet and includes a welcome area, public lounge, pilot’s lounge, conference
room, restroom facilities, vending and dining areas. The tornado in March, 2006 destroyed the old
terminal building. The new facility was funded with insurance proceeds and a grant from the State of
Arkansas Aeronautics Department.
Bentonville Municipal Airport – Louise M. Thaden Field
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The Public Works shop is several blocks northeast of the Community Development Building, as well as
the Inventory Warehouse. The shop is currently home to Street, Water, and Sewer. The Electric
Department moved out in August of 2005 into a new facility that is a short distance down the street. The
space vacated by Electric was used to provide much needed room for the departments that remained in
the existing building. The Inventory Warehouse provides all of those departments with the materials they
need, as well as providing gasoline pumps for all City vehicles.
Electric Warehouse
Electric Department
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Downtown Water Tank
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The Street Department maintains over 200 miles of roads and streets in the City. The State of Arkansas
is responsible for another 31 miles of state highways within the city limits, and Interstate I-540 adds about
16 more miles to the total. In 1994, the combined total was close to 100 miles. Most of the growth is in
City streets and roads resulting from new construction and/or annexations. The annual resurfacing
project is done by contract, but the Street Department is responsible for maintenance, drainage,
sidewalks, signs, traffic signals, and other street related work.
Tiger Boulevard
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Several blocks further south is the Police Building. It was completed and placed in service in 1995, and is
an excellent, though now crowded facility. It was modified in 2009 to add additional space for the
detectives. An additional Police Services Building was constructed in 2001 to provide space for evidence
storage and processing, vehicle storage and routine vehicle maintenance, and space for a K-9 unit and
bike patrol space.
Bentonville Police Facility
The Parks and Recreation Department office is at Memorial Park which is east of downtown. Memorial
Park has a picnic area, baseball and softball fields, tennis courts, a swimming pool, a skate park, and a
sand volleyball court. A new soccer complex adjacent to the park has been completed and opened for
use. A few miles to the southeast is Phillips Park, with baseball and softball fields for youth and adult
participants. In addition, there are parks facilities at Lake Bentonville, and at Dave Peel Park, which is
just off the square. Several smaller neighborhood parks are spread around town. A large piece of
property was purchased in 2004 in the northeast part of town. The purchase was approximately 150
acres, with a ten acre parcel and another large parcel being sold, leaving close to 100 acres that the city
will retain for use as a park. A Parks Master Plan has been developed and the Parks Advisory Board has
held a series of meetings to develop a plan to help determine the use of the new park property, as well as
make overall recommendations for the City’s park system.
A new Sports Complex was operational in the summer of 2009. During 2010, Lawrence Plaza was
opened which serves as an ice rink during the winter months and a splash park during the summer
months. Orchards Parks was also opened in 2010 where concerts are held during the summer as well as
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the annual July 4 Fireworks Display. In the fall of 2011, the Downtown Activity Center was opened.
Numerous classes are offered for a nominal fee, rooms may be rented by the general public, civic groups
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and private organizations. Bikes are also available for rent. This building is where the various intramural
sports register.
Downtown Activity Center
Lawrence Plaza Ice Rink
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Orchards Park
Crystal Bridges Trail
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The Wastewater Department’s treatment facility is north of downtown. The plant’s capacity was
expanded a few years ago. The City is a charter member of NACA (Northwest Arkansas Conservation
Authority), a relatively new organization that is working to develop a regional wastewater facility that will
provide additional capacity for several communities, rather than each individual city continuing to
individually deal with expansion and the many facets of challenges that come with the need for more
capacity to treat wastewater in compliance with new and changing regulations.
Wastewater Treatment Plant
In conjunction with the wastewater treatment plant operation, a composting facility was opened in 2001
and it has had very good results. Citizens are allowed to bring yard waste and other appropriate material
without charge, and the finished product is available for purchase. This has helped with disposal of
sludge and the pressure from the reduced amount of land available for application of sludge.
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With the home offices of Wal-Mart and Sam’s Club, Bentonville is home to many employees working in
those offices and warehouses, and to a growing list of vendors who have established local offices to work
closely with Wal-Mart. The table above lists employers with a work force of at least 100 according to the
current records of the Bentonville/Bella Vista Chamber of Commerce.
EMPLOYERS
Company
Wal-Mart
Bentonville School District
Employees
12,000+
1,000 - 1,499
Product
Home office, w arehouses, store
Education
Benton County
500 - 749
County government services
City of Bentonville
300 - 499
Municipal government services
Cooper Communities
300 - 499
Real estate, developer, home builder
Financial services
Arvest
200 - 299
Fuji Photo Film U.S.A. Inc.
200 - 299
Photo processing
Northw est Medical Center
200 - 299
Hospital / medical services
PRGI
200 - 299
Audit services
Wal-Mart PMDC
200 - 299
Wal-Mart printing, bulletins, posters, etc.
Bella Vista Village POA
200 - 299
Recreation and retirement community
CEI Engineering
100 - 199
Engineering services
Local & regional new spapers
Community Publishers
100 - 199
Kennametal IPG
100 - 199
Carbide tipped tools and cutting tools
NCR Wal-Mart
100 - 199
Support team to Wal-Mart
Outdoor Cap Company
100 - 199
Distribution of headw ear
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ORGANIZATION CHART
CITIZENS
CITY COUNCIL
CITY ATTORNEY
MAYOR
CITY CLERK
DISTRICT COURT
EXECUTIVE
ASSISTANT
BOARDS &
COMMISSIONS
TRANS/STREETS
ENGINEERING
POLICE
FIRE
FINANCE AND
ADMIN
STAFF ATTORNEY
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COMMUNITY
DEVELOPMENT
LIBRARY
PUBLIC WORKS
SCHEDULE OF KEY PERSONNEL
Position
Name
Phone
Mayor
Community Development Director
Chief Building Inspector
Parks and Recreation Director
Recreation Program Supervisor
Maintenance Supervisor
Finance Director
Human Resources Coordinator
Systems Manager
Accounting Manager
Billing and Collection Manager
District Judge
Fire Chief
Library Director
Police Chief
Staff Attorney
Transportation Engineer
Street Manager
Engineering Director/Engineer
Assistant Manager
Assistant Manager
Public Works Director
Wastewater Manager
Water Utilities Manager
Parks Maintenance
Bob McCaslin
Troy Galloway
Lance Blasi
David Wright
Ronald Farmer
Joshua Stacey
Crant Osborne
Denise Land
Ed Wheeler
Jonathan Rogers
Jake Harper
Gary Wilson
Ray Bunch
Brent Boydston
Hadi Dudley
Jon Simpson
Camille Thompson
Mike Churchwell
Tony Davis
Travis Matlock
Wayman Thurman
Doug Charest
Mike Bender
Mike Roberts
Preston Newbill
Randy Mattingly
479-271-5966
479-271-3122
479-271-3125
479-271-3109
479-271-3109
479-271-3109
479-271-3109
479-271-3118
479-271-3191
479-271-5911
479-271-6781
479-271-3104
479-271-5923
479-271-3155
479-271-3194
479-271-3172
479-271-5914
479-271-5964
479-271-3130
479-271-5941
479-271-5943
479-271-5985
479-271-6720
479-271-3160
479-271-3142
479-271-3109
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BUDGET MESSAGE
January 1, 2014
To:
Members of the City Council
Citizens of Bentonville
I hereby present the adopted budget for the year 2014 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 2014 budget was
adopted on November 26, 2013.
BENTONVILLE IS STRONG AND HEALTHY
Through fiscal conservation, staff and City Council have kept balance sheets firmly in the black. More
importantly, the City has balanced its budget and flourished over the last seven years. As you know,
during this time, the nation and many cities struggled through one of the worst economic periods in its
history.
The economic predictions for are in and most indicate calmer waters ahead. Optimistic forecasters
envision a 3% growth in the gross national product by the end of the year. It is our hope that the local
economy should be outstanding. Local unemployment has remained low throughout the economic
downturn and is now at 4.6 %.
A sincere thank you to City Council members, City staff, local non-profits, the business sector and
involved citizens for their dedication, professionalism and commitment to the growth and nurturing of
Bentonville. This City is most fortunate to be guided by such a distinguished citizenry.
SERIES 2007, SERIES 2009 AND SERIES 2010 BOND ISSUE
It is good to recall the 2007 Capital Bond proposal approved by Council and presented to voters in
August, 2007. The voters gave overwhelming support to the proposal with a 78% passing vote. This vote
allowed much needed capital projects to proceed during an economic downturn of historic proportion. The
timing could not have been better. This vote approved $110 Million in Capital Improvement Bonds.
Financing for this proposal was made possible by extending for 25 years the one cent capital sales tax
passed in 2003. The first of three planned issuances took place in November, 2007 and the second
issuance took place in December, 2009 about one year earlier than originally planned. The third series
was issued in November, 2010. The three series total a little more than $85 million and is currently being
targeted towards the following purposes:
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BUDGET MESSAGE
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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 2013, bond money funds of almost $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
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Early in 2008, the United States Census Bureau ranked the Northwest Arkansas region 27 in growth
nationally; with a population growth of 2.9%. Bentonville’s current population is estimated to be over
40,000. The 2010 official census confirmed that our City had grown to more than 35,301 residents. The
most recent economic reports indicate that Bentonville’s unemployment rate 4.6%.
2013 was a busy, productive year. 21c Museum Hotel opened in February. Harp’s relocated and built a
beautiful a new grocery store on North Walton. A new Wal Mart Neighborhood Market opened on I
Street. The Chamber of Commerce hired a new Executive Director. Voters approved both alcohol sales
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and a millage increase to build a 2 high school. Three newly elected citizens began serving on the City
Council.
Bentonville was presented the Community Tourism Development Award at the Arkansas Governor’s
Conference on Tourism. For the 15th time, Bentonville was named Tree City USA by the Arbor Day
Foundation. Crystal Bridges Museum of American Art surpassed one million visitors. 21c Museum Hotel
began welcoming guests and art patrons while offering another new downtown dining experience.
Some national media coverage of Crystal Bridges, 21c Museum Hotel and Bentonville in the past year:
USA Today: “Since opening in November 2011, the Bilbao of the Ozarks (Crystal Bridges) is helping
transform tiny Bentonville into an art lover’s mecca…. It’s Manhattan dressed up as Mayberry.”
The Washington Post: “Bentonville’s downtown, which is undergoing a cultural and culinary renaissance,
fits into a gift box of a square. Stout brick buildings dressed in bright awnings form a circle of friendship
around a neatly landscaped park with a marble fountain, towering trees and the frequent dog on a leash.
Main Street feels very “Mister Rogers’ Neighborhood.”
Trip Advisor comments about 21c Museum Hotel: “we stopped counting the number of times WOW came
out of our mouths…you have to dig the green penguins, awesomely hip balanced with down home
hospitality…surprises around every corner…quirky and amazing…inspired hotel of excellent quality….the
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minute you walk in you feel a sense of discovery.” {Jan 22, 2014, 21C named 6 best hotel in U.S.!}
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BUDGET MESSAGE
Bentonville’s 2013 sales tax receipts surpassed 2012 collections and 2013 budget projection by more
than 7%. We are fortunate to be able to set aside more than $9 million in our fund balance insuring the
City’s ability to provide uninterrupted services going forward.
Bentonville’s current population is estimated to be 40,400; this represents an increase of over 4% from
2013. Our City has grown more than 58% over the past decade. Our 2013 economic stars are new
home and commercial construction. There were 509 single family home permits issued and new
commercial construction was up 65% over previous year.
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BUDGET MESSAGE
UTILITIES
City Utilities reported 20,551 accounts at year-end, a slight increase over 2012. Our Utility Billing team
managed the collection and administration of more than $103 million while providing a high level of
professional customer service.
With City Council approval, the City completed a comprehensive analysis of water and wastewater rates.
The Water Utility is sound, with no adjustments required, while the Wastewater Utility needs adjustment.
The financial effects of the City’s commitment to NACA, with minimal regional participation, necessitates
that rates be adjusted in order to service debt.
WASTEWATER
A regional waste water treatment facility has become a reality. Bentonville has led this initiative for the
past four 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. At the same time our team continued challenging EPA’s
unfounded TMDL for phosphorous on Town Branch. Staff had several positive engagements in 2013 with
both ADEQ and EPA as we worked toward a scientifically based resolution. We anticipate further positive
advancements on this matter in 2014. Collectively, we continued our 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 insure EPA follows correct TMDL
processes on the Illinois River.
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BUDGET MESSAGE
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).
Featured in the Shine Award nomination, the City’s Wastewater Department initiated the FOG Campaign
to increase resident’s awareness of the negative impact fat, oil and grease (FOG) has on our sewer
system and water quality when put down the kitchen sink. The campaign kicked-off with an informational
article in the city’s newsletter in June 2011 followed by the creation of a superhero character, the
“Bentonville FOG Fighter,” that will be used to promote the FOG campaign through the elementary
schools.
The Wastewater Department treated a total of 1,468 billion gallons of wastewater during 2011 [based on
an average daily flow of 4.02 million gallon. The wastewater treatment process produced 1,000 dry tons
of bio solids of which approximately 40% was utilized in composting the remainder was either landfilled or
land applied out of state.
The City composting facility had another successful year. In 2012, one Compost Giveaway event and
One Wood Mulch Giveaway event was conducted for residents of Bentonville. Approximately 4,570 cubic
yards of compost and 900 cubic yards of wood mulch were picked-up by Bentonville citizens at no cost.
WATER
The Beaver Water transmission line was completed in 2007 and it came in close to one million dollars
under budget. This investment of almost $20 million is designed to provide for the City’s needs for at
least 15 years.
ELECTRIC
Bentonville is one of 15 Arkansas cities with a municipal owned electric company and the Electric
Department continues to be marked with growth related opportunities. Two new substations were
completed in 2007 and 2006 and a 9th station was finished in 2011. Not only is the goal of the City to
provide reasonable and reliable electricity, the electric utility is a solid, reliable revenue source for the
General fund. In 2013, the franchise fee was increased to 5%.
In 2013, the Electric Department completed numerous upgrades designed to minimize interruptions and
increase the reliability of our delivery system. In 2014, a second app. will be 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.
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BUDGET MESSAGE
TRASH AND RECYCLING
In May of 2007, the City Council unanimously approved the implementation of a new solid waste and
recycling program. The new program began in December of 2007.
The first full year of the City’s Recycling and Solid Waste program produced phenomenal results. The
citizens of Bentonville recycled approximately 2,300 tons of paper, plastic and metal. This represented
more than 12 times the product that would have been captured during one year previously. In 2010
recycling was down with 1,748 tons. In 2013, we saw that Bentonville residents are averaging more than
330 pounds per year. We are hopeful this continues. The City is thankful for the support and
commitment from our citizens that made this program successful.
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BUDGET MESSAGE
TRANSPORTATION AND STREETS
In 2013, the Transportation Department oversaw the completion of the SW “I” Street as well as the rightof-way and easement acquisition of the Main Street South project. Construction on the Main Street
project should begin in the coming months.
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Transportation and Engineering staff members held an 8 Street Improvement Project public meeting to
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detail design plans. In 2014, 8 Street right-of-way and easement acquisitions and utility relocation will
take place.
Additionally, the City began and completed right-of-way and easement acquisitions on Arkansas Highway
12. In partnership with the AR Highway and Transportation Department, we are hoping to award bid and
begin construction on this venture in 2014. The final result will be a five lane highway from Walton &
Rainbow Curve west to Shell Road.
A city wide traffic study has been completed and the findings will be presented to the City Council in the
coming weeks.
LEGAL
In 2013, the City of Bentonville’s Legal Department began utilizing a secure paperless online case and
document management system. Previously, each year more than 4,000 cases received from Bentonville
Police Department and Bentonville District Court were handled on paper. Discovery documents were
prepared and printed for defendants and defense counsel, and the office maintained several thousand
active paper files.
With the electronic system, the Legal Department can provide discovery more efficiently, utilize mobile
and laptop technology in the Courtroom, and access case information 24 hours a day, seven days per
week. Efficiencies were gained with time savings, courtroom performance, improved customer service,
and the elimination of tracking down paper files.
The Staff Attorney also prepared 77 ordinances and resolutions, reviewed hundreds of criminal cases for
probable cause, prepared contracts for approval, and consulted regularly with all City departments.
DISTRICT COURT
2013 was a year of change and new beginnings as a newly elected judge began serving Bentonville’s
District Court.
The Court’s proudest accomplishment in 2013 was the graduation of five candidates from its DWI Court
Program. Graduates completed (at a minimum) a one year program; the basics of which are intensive
treatment, support and accountability. The DWI Court Program uses a team approach with the goal of
enhancing public safety through reducing the number of repeat DWI offenders. The DWI Court team is
comprised of representatives from not only the District Court but also from Bentonville Police and Legal
Departments. The DWI Court program was the recipient of a $15,000 grant from the Arkansas State
Police Highway Safety Department. This grant will allow the DWI Court team to attend training
conferences designed to aid the further growth of this important program.
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BUDGET MESSAGE
PARKS AND RECREATION
2013 Parks and Recreation programs grew far beyond our expectations. Total participation for organized
sports and recreation programs based in Bentonville Public Parks exceeded 122,600 people. More than
22,000 people used the splash park and 15,000 people enjoyed ice skating at Lawrence Plaza. Melvin
Ford Aquatic Center participation reached an all-time high with more than 59,000 visitors. Total
Recreation program revenue exceeded $834,000.
Parks and Recreation’s message of “Get Out and Play, Bentonville” is proving to be effective in our adult
wellness programs. In 2013, the Run Bentonville Series, Running Festival and training programs included
more than 5,400 participants who ran a combined total of 105,718 miles.
In 2013, Parks and Recreation began implementing a plan to make much needed improvements to the
Elm Tree ball fields. In April, a new restroom and concession facility was added. Later in the year, the
department received $70,000 in grants from the Scotts Company and Bentonville Youth Baseball to
improve field turf, add scoreboards and batting cages. With another aggressive year of improvements
scheduled in 2014, this facility has the potential to become one of Bentonville’s finest recreation areas.
In August, the Downtown Trail was extended by .5 mile, connecting the Bentonville Public Library and the
Wal-Mart headquarters to the Razorback Greenway. This $98,000 project was funded by a $45,000 grant
from Arkansas Highway and Transportation Department and $53,000 from Community Development
Block Grants.
On November 12, the City began construction of a new 80,000 square foot community recreation center.
This new facility will include two swimming pools, fitness areas, basketball gymnasium, indoor running
track, arts and craft and community rooms. Truly a facility for the entire community, this recreation center
and surrounding park will provide green space and recreation opportunities in the underserved and
rapidly growing area of southwest Bentonville.
In December, Parks and Recreation completed the first phase of the Legacy Orchards project at
Orchards Park. This phase included site work, mass grading, irrigation and the installation of 90 sugar
maple trees in a formal orchard setting. This is another multiple year project that should conclude in 2014.
Once completed, the improvement will provide a beautiful and colorful attraction to one of our most visible
facilities.
Most impressive is the total value of donations and grants awarded or pledged to Parks and Recreation in
2013...more than $6.1 million.
POLICE
The Bentonville Police Department and Emergency Dispatch Center processed more than 45,000 total
calls for service in 2013. This number includes all police, fire, and EMS calls and represents an increase
of more than 5,000 calls made in 2012. For the second year in a row, the Police Department answered an
additional 500 calls per month compared to the prior year. More than 14,000 9-1-1 cell phone calls were
received at the police department’s Communications Center. The Bentonville Bomb Squad responded to
more than 30 calls for service in 2013.
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BUDGET MESSAGE
Despite a steady increase in calls for service, 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.
Many of the Police Department’s efforts and accomplishments were aimed toward preparing our officers
and our agency to better serve our growing community.
Six new police officer positions were created in the 2013 budget and these positions were promptly filled.
New officers were selected, trained, and put into service early in the year. The additional personnel
allowed for the formation of a Narcotics Unit. An additional School Resource Officer (SRO) was also
added in partnership with the Bentonville School District, bringing the total number of SRO’s to four.
Three new telecommunication positions were also added in 2013 to address the increasing call volume
and further promote the safety of our officers and our citizens. Within the Police Department, aggressive
recruiting and hiring resulted in full capacity staffing of Police Officers and Dispatchers for 90% of the
year.
Training and employee development also received significant attention in 2013. Defensive Tactics training
was completed for all our officers for the second year in a row. The Bentonville Bomb Squad hosted two
40 hour technical training classes for our Bomb Techs and other Arkansas Bomb Technicians. This
training was funded by the Department of Homeland Security utilizing part of a $482,522 Security Grant.
This grant also made possible the purchase of an additional compact and quickly deployable Bomb
Squad robot.
Several equipment upgrades were also initiated or accomplished in 2013. These include updates to our
communications system, security system, and interview recording system. A new and more reliable incar video camera system was implemented and installed in a large percentage of the patrol fleet. Also,
more than 20 Chevrolet Tahoes were also put into police service in 2013. In a departure from issuing
paper tickets, a new digital citation system was also implemented.
Many other projects received attention throughout the year as well. A Bike Officer provided security on
our City Trail System five (5) days a week and personal contacts were given a high priority. Police and
Fire Dispatchers once again implemented and completed a 9-1-1 education program for kids at our local
elementary schools. This program allows emergency dispatchers to interact with First Graders and covers
when and how 9-1-1 should be used. Bentonville Police Officers, in association with the Fraternal Order
of Police and the Bentonville Public School System, provided a “Shop with a Cop Christmas” for 40 area
children.
In response to nationwide school security concerns, the Police Department also continued a program to
increase safety and security in the schools. This program involves random visits to elementary and middle
schools that are not attended by School Resource Officers. Visiting officers check in at school locations
throughout the school day and provide site security while also developing relationships with both school
staff and students. Officers averaged about 30 of these visits each week and also took advantage of
daily opportunities to encourage good personal choices at a very early age.
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BUDGET MESSAGE
LIBRARY
The Bentonville Public Library presented a milestone summer reading program. Participation surpassed
1,700 children and teens who read 22,852 hours during June and July; 7,597 people attended summer
events at the library; 110,954 items were checked out during the two month reading program.
In 2013, our Library offered a new mobile app called BPL Mobile. The project was grant-funded through
the Bentonville Library Foundation. The library added to its tech loan program by purchasing nineteen
eReaders and tablets for children, teens and adults. The technology was grant-funded through the
Bentonville Library Foundation from the Bentonville/Bella Vista Daybreak Rotary Club, the Walmart
Women’s Officers Caucus and private donors. The Library now offers 60 devices for patron usage.
Continuing its tech savvy offerings, the Library began providing free downloadable magazines for patrons
with Zinio. Another downloadable audiobook product was also added to the Library’s digital collections,
called One-Click Digital. Both services were added through discounted consortium pricing models in
partnership with other regional public libraries.
The Library was awarded a second “American Dream Starts @ your Library” grant through the American
Library Association and Dollar General Literacy Foundation. The $10,000 grant supports family literacy,
specifically English Language Learner families in our community. From this award, the Library was able
to host Family Literacy Days in partnership with the ESL Department at the Bentonville Public Schools.
A new Teen Services Librarian was hired through a public/private partnership. The professional salary for
18-months is funded by donations from the Bentonville Library Foundation, the Friends of the Bentonville
Library and private donors. The City of Bentonville partnered by offering benefits for the position.
The Library was also awarded a grant for a Rain Garden project from the Illinois River Watershed
Partnership. Through team efforts across various City of Bentonville departments and volunteerism, the
new garden is highly visible from Main Street. The nature initiative will serve as an educational
opportunity for our community.
BPL continued volunteer opportunities for junior partners, teens, adults, program presenters and
corporate groups. For 2013, 395 library volunteers gave 8,022 hours to Bentonville Library. This
contribution is valued at $177,600.66.
Grants, sponsorships and donations greatly support the public library in its service to our community. In
2013, contributions valued at $90,650.18 were made to support our Library.
MUNICIPAL AIRPORT
Bentonville Municipal Airport’s northern apron expansion and rehabilitation project increased aircraft
parking and improved safety for aircraft maneuvering on the northern portion of the ramp. This project
was made possible with a $300,000.00 grant from the Arkansas Department of Aeronautics and a cost
share of $66,830.00 with a developer building a hangar concurrently.
Runway Safety Area improvements were completed: correcting slopes adjacent to the runway, lighting
corrections within the runway safety area and the relocation of drainage swales and pipes to outside the
safety area. An FAA grant was awarded in an amount of $551,698.00 to cover 90% of the project costs.
A new hangar was completed on the northern end of the apron. The City signed the lease for the 13,000
square foot hangar in 2012. This project shared in the cost of the apron expansion project. Interest in
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BUDGET MESSAGE
hangars at the Airport has increased significantly. City staff, Airport Advisory Board and Fixed Base
Operator, Summit Aviation, are working with a group of stakeholders to plan for hangars on the west side
of the airport in conjunction with the Airport’s overall development plan. Currently, three new hangars are
expected to sign ground leases in 2014.
PUBLIC WORKS
Public Works Maintenance, along with Parks and Recreation continued to utilize a temporary labor
agency to provide seasonal labor which again allowed much more flexibility and efficiency as compared
to hiring seasonal employees directly. The Department was able to juggle the number of people needed
on a given day to accommodate work load/projects, replacements and substitutes, scheduling for
weekend events, selecting employees based on experience/expertise and adjusting to meet needs, and
also was able to expand services provided to citizens. The Public Works Maintenance staff completed
the front landscaping at the cemetery and installed a new flagpole. Additionally, staff removed the
overhead utility lines along the cemetery frontage on SW F Street, creating a clean appearance to the
cemetery. They also planted over 400 trees last year, this includes planting at Orchards and Gilmore
Parks, Lawrence Plaza, the new tennis courts, the new parking lots, and Tiger Boulevard.
The Composting Facility had another successful year providing a beneficial use for bio-solids and greenwaste. Two compost give away events were conducted for the residents of Bentonville and
approximately 2,800 cubic yards of compost was given away. A new compost windrow turner and dump
truck was purchased to replace aging equipment.
FIRE
The Fire Department staff responded to a record 5,000 calls for service in 2013. Thankfully, the City
experienced no loss of life due to fire in 2013. The fire department’s staff is committed to public
education. This commitment resulted in fire safety presentations to more than 13,000 children and adults.
The fire safety educations tools used during this training included the Fire Safety Trailer, Fire Extinguisher
Training Unit, Medical and Fire Safety Lectures, Juvenile Fire Setter Classes, and the Fire Wise Program.
The Fire department was awarded $18,913 worth of grants in 2013.
Architectural, civil and mechanical plans were completed and approved for Fire Station 6. Station 6 will be
located near the corner of SW “I” Street & SW Regional Airport Blvd. Construction will begin this spring
and completion is expected in late 2014 or early 2015.
ADMINISTRATION
To control headcount growth in 2013, the City realigned departments and consolidated positions. Most
notably, the Engineering Department reorganized to increase its technical knowledge and abilities. By
eliminating outdated positions and replacing them with more contemporary and higher skilled positions,
the engineering department will bring some projects in-house and eliminate outside contracting costs.
New efficiencies were also created in the Fire, Water, Community Development, and Utility Billing
departments.
2013 was the first full year of the Federal Government’s new managed healthcare initiatives. Accordingly,
the City undertook a complete review of our health benefits programs with a goal to improve benefits
while maintaining costs. We reviewed over 17 different health benefit options, closely examined three
finalists, and came away with the option that provided our employees and their families the best
coverage. Thankfully, the costs are well below the industry market average.
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BUDGET MESSAGE
Beginning in 2012, the City established an Economic Development Manager position to broaden
Bentonville’s economic development efforts and to better leverage the Chamber of Commerce’s historic
economic development role with the City.
In 2013, the Community Development staff unveiled two significant economic development plans for the
City; the North Walton Boulevard Corridor Enhancement Plan and the SE Downtown Area Plan. Each
plan was presented and discussed at several public meetings. Additionally, the team began work on a
five year strategic plan entitled Bentonville Blueprint. The staff worked with a development consulting firm
who gathered input from the community. The firm held individual & group interviews, as well as visioning
sessions. The final study is expected to be completed in the first quarter.
Additionally, the Community Development team, in collaboration with Walmart, Crystal Bridges, Arvest,
Crossland Construction and Bentonville Public Schools, participated in the national “Make a Difference
Day” event. Over 200 volunteers planted more than 1,000 trees thanks in part to a $25,000 donation
made by Walmart.
For the fourth year in a row, Bentonville was named a Volunteer Community of the Year by the State of
Arkansas. In 2013, 16,520 volunteers recorded more than 388,959 hours of service resulting in a gift to
our community worth $8.6 million. Not surprisingly, the lion’s share of volunteer hours was spent helping
disadvantaged children, stocking food banks, and participating in school curriculums and athletic
programs.
BUDGET AND FINANCE OVERVIEW
The Government Finance Officers Association (GFOA) has approximately 17,800 members and is the
professional association of state/provincial and local finance officers in the United States and Canada,
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BUDGET MESSAGE
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 thirteen years. First-rate budgeting is essential to the
City’s success, particularly as the budget increases each year proportionately with growth.
The City’s 2014 budget is one of the largest in our history with budgeted expenditures, before
interdepartmental transfers, of over $122 million dollars and total expenses of more than $119 million
dollars. Almost $14 million dollars is dedicated to capital expenditures.
Even with the increased expenditures required to keep pace with growth, the City has shown fiscal
responsibility by maintaining a healthy reserve in fund balance. Our budgeted 2014 fund balance is over
$9.4 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. .
PLANNING FOR THE FUTURE
Our department managers have identified accomplishments for 2013 and goals for 2014 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:
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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
National economic conditions have affected Bentonville and the City’s budget. During the later part of
2008, adjustments were made and subsequent years have reflected conservative fiscal practices that
have helped Bentonville survive without reducing City services or staff. We remain committed to “living
on what we make.” We hope the recent small growth continues and more importantly that it is consistent.
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
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BUDGET MESSAGE
following list identifies some of our major planning documents, the lead department responsible for them,
the date of the most recent revision, and a brief description of the plan.
General Plan
Community Development
May 2007
This plan is comprehensive for the entire city. It covers such things as land use,
transportation, environment, utilities, infrastructure, open space and recreation, business
and industry, public safety, and community facilities. It is supported by other documents
such as the Future Land Use Plan and the Master Street Plan. It is reviewed every five
years with needed amendments identified through normal events that take place. The last
revision was in December 2000 with an update currently underway.
Downtown Master Plan
December 2004
This plan addresses the redevelopment and revitalization of downtown Bentonville. It
covers such things as economic development, infrastructure, promotion, circulation and
linkages, development and redevelopment, architecture and streetscape, image and
identity. It is reviewed annually to determine implementation status and guide activities for
the upcoming year.
Master Parks Plan
Parks and Recreation
August 2007
This plan is in the process of a complete revision by a Parks Advisory Board that was
created in October of 2005. Public meetings have been held, with more scheduled. A
survey of citizens and user groups that use our facilities has been done, along with an
inventory of the staffing needs, current parks and trails, and the condition of each.
Capital Improvement Plan
Planning Department
July 2011
This is a five-year plan that is updated annually to show a rolling five year period. It shows
projected revenue and expenses for each City department as well as projected additional
positions that will be requested. In addition, each capital item projected for the next five
years is included along with a descriptive sheet for each item. With the revenues,
expenses, and capital items the City is able to project fund balances for each year and to
shift capital to show when the items included can be expected to be funded. The plan is
used as the basis for the annual budget that follows shortly after adoption of the CIP.
Fire Facilities Plan
Fire Department
May 2002
This plan addresses the future building needs of the fire department. It addresses needs
due to growth, and the need to replace the main fire station due to its age and inadequate
size. The plan covers the approximate locations for needed fire stations, and the
approximate cost of building, equipping, and staffing those stations.
Electric System Master Plan
Electric
2008
This is a comprehensive Ten-Year Master Plan for the City of Bentonville Electric Utility.
Most of the elements outlined and recommended in this document have been constructed
at this time and a new study has been included in this budget.
Hydraulic Analysis/Master Plan Water
2002
This is a comprehensive hydraulic evaluation of the water distribution system including
recommendations for improvements in three increments: Immediate, Near Term, and Long
Term. It includes a comprehensive Master Plan map of recommended improvements.
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BUDGET MESSAGE
Master Trail Plan
February 2012
This plan identifies trail and sidewalk routes. It establishes trail routes; trail types, funding
options, design standards and a proposed implementation schedule. The plan will be
reviewed again in 2015.
Municipal Airport Master Plan Airport & Administration
October 2003
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 2012
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.
In 2011, an Outstanding Citizen Award Program was initiated. This program is designed to recognize
those that go out of their way to help others. I am inspired and awed by the varied acts of kindness
detailed in the nominations we’ve received. It has been my pleasure to honor these individuals and we
will continue this program in 2014. Information about the program can be found on our website.
Recent Travel and Leisure magazine named Bentonville as one of the Hottest Travel Destinations of
2012 (the only destination in the United States). This distinction is directly related to the opening of
Crystal Bridges Museum of American Art. The opening marked the beginning of change for Bentonville
and Northwest Arkansas as a destination for the arts. More than 100,000 people have already visited the
museum during its first 100 days. Alice Walton, in describing why she decided to build Crystal Bridges
said, “When you give a gift, you want to give something that you hope greatly enriches and transforms
other lives. So I guess it’s that potential at transformation that made me feel like it was the right thing to
do.” This one exceptionally spectacular gift will truly be the catalyst of future economic growth for this
entire region. I know I speak for many when I say “Thank You” to Alice Walton for her vision and
enormous generosity. Additionally, thanks to the Walton Family Foundation for their continued support
and tremendous gifts which are too many to mention here.
The mission of Crystal Bridges Museum of American Art is to welcome all to celebrate the American spirit
in a setting that unites the power of art with the beauty of landscape. Wal-Mart’s 20 million dollar grant to
cover admission fees makes it possible for everyone to visit the museum free of charge. Free admission
for the world! Thank you Wal-Mart and your worldwide associates!
The current financial condition of our City is a result of excellent planning and teamwork. The
conservative disciplines embraced by Council and Staff allow for uncompromised funding for the critical
public safety, utility and quality of life amenities that make our City a special place to live and work.
One of our greatest gifts is our volunteer citizenry. Volunteers help build good strong communities. The
City’s Outstanding Citizen Award Program was initiated four years ago and it has been our pleasure to
publicly recognize deserving individuals. I encourage the citizens of Bentonville to honor their colleagues,
neighbors, church members, teachers, children and others by nominating them for this award.
In summary the City of Bentonville was the recipient of over $16.2 million in grants, donations and
volunteer hours -- an unprecedented amount. Thanks Community!
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BUDGET MESSAGE
Mayors around the country, what makes a great city?
the greatest men and women.”
Walt Whitman said, “A great city is that which has
Margaret Mead had this to say, “A city must be a place where groups of women and men are seeking and
developing the highest things they know.” With this in mind, I whole-heartedly believe that we are a great
city.
May the commitment to quality of life and the desire to serve others remain a high priority as we embrace
change and its related challenges in the coming years.
Thank you and may God continue to bless our City and Northwest Arkansas.
Bob McCaslin
Mayor
Bentonville, Arkansas
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FUND STRUCTURE
The City of Bentonville fund structure is outlined below for Governmental, Proprietary, and Fiduciary fund
types.
GOVERNMENTAL:
Governmental Funds are used to account for the City’s expendable financial
resources and related liabilities (except those accounted for in proprietary and similar trust funds).
General: The General Fund is the general operating fund for the city. It is used to account for all
financial resources that are not accounted for in other funds. All general tax revenue and other
receipts that are not allocated by law or contractual agreement to some other fund are accounted
for in this fund.
Special Revenue: Special Revenue funds are used to account for revenue sources that are
legally restricted to expenditure for specific purposes (other than special assessments,
expendable trusts, or major capital projects). The City of Bentonville has four funds in this group:
Street, Parks and Recreation, Library, and Impact and Capacity Fees.
Street Fund: This fund is used to account for revenue received from the state as turnback funds
that are required to be used within the Street Department, the City’s share of funds provided from
the county road tax, any other funds such as grants or donations specifically for the Street
Department, and any funds that are transferred from the General Fund.
Impact and Capacity Fund: This fund is used to account for revenues collected due to new
growth of homes and businesses in the City. Fire Impact Fees are restricted to capital
expenditures that are necessary to keep up with the growing demands for additional stations,
machinery, equipment, and vehicles. Water and Sewer Capacity Fees are restricted to capital
expenditures necessary to increase the capacity of our current water and sewer systems.
CDBG Fund: This special revenue fund is used to account for the operations of projects utilizing
CDBG funds. Such revenues are restricted to expenditures for specified projects by the
Department of Housing and Urban Development (HUD).
Debt Service Fund: This fund is used to account for the revenues from the capital penny and
the principal and interest payments of the City’s bond issue. This also includes fees payable to
the banks involved as agents for the bondholders.
PROPRIETARY: Proprietary funds are used to account for activities that are similar to those often found
in the private sector. The measurement focus is upon determination of net income and capital
maintenance.
Enterprise: Enterprise funds are used to account for operations that are financed and operated
in a manner similar to private business enterprise, where the intent of the governing body is that
the costs of providing goods or services to the general public on a continuing basis be financed or
recovered primarily through user charges, or where the governing body has decided that periodic
determination of revenues earned, expense incurred, and/or net income is appropriate for capital
maintenance, public policy, management control, accountability or other purposes. The City of
Bentonville has one such fund, which is the Utility Fund.
Utility Fund: This fund accounts for the City’s electric, water, sewer, and wastewater systems
whose operations are financed through user charges.
FIDUCIARY: Fiduciary funds account for assets held by the City in a trustee capacity or as an agent on
behalf of others. Trust funds account for assets held by the City under the terms of a formal trust
agreement.
Trust Funds: The pension trust fund accounts for assets held in trust for the Firemen’s Relief
and Pension Fund. Plan trustees must act in accordance with specific purposes and terms of the
retirement plan. Pension trust funds are accounted for in essentially the same manner as
proprietary funds.
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MAJOR REVENUES AND EXPENSES
MAJOR REVENUES
A few revenues comprise a major part of the City’s total revenue, excluding transfers. The table below
shows each one that has been over $500,000, the percentage that each is of the total, and the cumulative
total and percentage. The last row in the table is a total of all other revenues, each of which is less than
$500,000. As shown, that entire group makes up a small percentage of the total figure.
The next table shows the same revenue sources, but in addition to the 2014 Budget amounts, it shows, in
the same order, the corresponding figures for 2012 Actual and 2013 Budget. Following that table are
comments on selected 2014 major revenues, especially those that are large and those that might not be
self-explanatory.
2012 ACTUAL
Electric Sales
$
Sales Tax
Capital Sales Tax
52,673,289
2013 BYDGET
$
50,070,390
2014 BUDGET
$
CHANGE
PERCENT
50,436,660
$
366,270
0.7%
16,711,607
14,590,000
16,200,000
$
1,610,000
11.0%
9.8%
7,552,527
6,560,000
7,200,000
$
640,000
Water Sales
10,322,611
8,873,876
9,262,075
$
388,199
4.4%
Wastewater Sales
11,012,236
11,544,760
11,902,650
$
357,890
3.1%
Trash Sales
4,182,702
4,247,205
3,237,755
$
(1,009,450)
-23.8%
Property Tax
6,412,294
5,168,000
6,825,000
$
1,657,000
32.1%
Franchise Fees
3,991,999
3,887,078
4,187,933
$
300,855
7.7%
571,815
564,816
571,800
$
6,984
1.2%
Street State Turnback
1,499,787
1,676,795
1,500,000
$
(176,795)
Ambulance Charges
1,033,858
1,012,570
1,070,000
$
57,430
5.7%
853,903
538,500
540,500
$
2,000
0.4%
General Turnback
Building Permits & Licen
-10.5%
Parks Programs
500,896
604,125
809,505
$
205,380
34.0%
Fire Impact Fees
111,935
200,000
175,000
$
(25,000)
-12.5%
Parks Impact Fees
335,087
250,000
300,000
$
50,000
20.0%
Water Capacity
614,349
470,000
550,000
$
80,000
17.0%
Sewer Capacity
487,540
360,000
500,000
$
140,000
38.9%
118,868,435
110,618,115
115,268,878
$
4,650,763
4.2%
3,580,189
7,267,169
$
3,686,980
103.0%
122,536,047
$
8,337,743
7.3%
Subtotal
All Other Revenue
Total Revenue
(179,734)
$
118,688,701
$
114,198,304
18
$
DESCRIPTION
Electric Sales
2014
$
Sales Tax
Capital Sales Tax
Water Sales
Wastewater Sales
% OF TOTAL
CUMULATIVE
CUMULATIVE%
AMOUNT
OF TOTAL
50,436,660
41.2%
50,436,660
41.2%
16,200,000
13.2%
66,636,660
54.4%
7,200,000
5.9%
73,836,660
60.3%
9,262,075
7.6%
83,098,735
67.8%
11,902,650
9.7%
95,001,385
77.5%
80.2%
Trash Sales
3,237,755
2.6%
98,239,140
Property Tax
6,825,000
5.6%
105,064,140
85.7%
Franchise Fees
4,187,933
3.4%
109,252,073
89.2%
571,800
0.5%
109,823,873
89.6%
Street State Turnback
1,500,000
1.2%
111,323,873
90.8%
Ambulance Charges
1,070,000
0.9%
112,393,873
91.7%
Building Permits & Licen
540,500
0.4%
112,934,373
92.2%
Parks Programs
809,505
0.7%
113,743,878
92.8%
Fire Impact Fees
175,000
0.1%
113,918,878
93.0%
Parks Impact Fees
300,000
0.2%
114,218,878
93.2%
Sewer Capacity
500,000
0.4%
115,268,878
94.1%
115,268,878
94.1%
7,267,169
5.9%
7,267,169
5.9%
122,536,047
100.0%
122,036,047
99.6%
General Turnback
Subtotal
All Other Revenue
Total Revenue
$
Electric – Sales Revenue - $50,436,660: Bentonville is one of fifteen municipalities in Arkansas that
has its own electric department. The City does not generate power; it is purchased and distributed
through the City’s electric system. Meter readers read both water and electric meters, and utility bills
cover both as well as wastewater and trash service. The electric revenue projection process utilizes data
from the power company that sells the power and historical data based on growth projections. A rate
study was conducted in 2009 so that the City can continue to provide reasonable, reliable power and that
the revenue requirements continue to be met. Rates were increased approximately 6%. The increase in
electric sales budget number reflects a modest rate of growth. The franchise fee to the General Fund in
2014 is at 5.5% which is a steady revenue stream for general operations. The last rate increase was in
2008 and the City plans to maintain a schedule of having all utility rates reviewed every three to five
years.
19
Sales Taxes - $16,200,000: There are three different sales taxes 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
$9,000,000 in total but only $1,800,000 is included in this number. The second sales tax is another local
one-cent tax approved in 1983 and accounts for another $9,000,000. 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 $5,400,000. 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%. Part of the growth in 2008 was
attributed to a new Lowe’s store and Sam’s that opened early in 2006 and it has been considerable boost
to our sales tax revenue. Due to the economic uncertainty, the City was extremely conservative and the
City budgeted no increase in sales tax from 2008-2010. In 2014, the City slightly increased the sales tax
budget based on the 2013 historical trend.
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
20
million. Series 1 was issued in November of 2007 in the amount of $36.3 million. Series 2 was issued in
November of 2009 and Series 3 was issued in November of 2010. This issue will be used for street,
police, fire, airport, and parks. The County tax which was passed by the Benton County voters in 1990 is
the City’s share of a 1% county tax. The City’s portion is approximately 12.5% of this penny and is
determined on a per capita basis.
Capital Sales Tax - $7,200,000: 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.
21
Water – Sales Revenue - $9,262,075: Water Sales Revenue includes residential, commercial, irrigation,
a large wholesale customer (Bella Vista), and two small wholesale customers. With the growth of Bella
Vista and Bentonville, the wholesale contract was modified in December 2005. One major change was to
remove the requirement that Bentonville be the sole source of water for Bella Vista. The other was to
provide for a guaranteed minimum annual quantity to be purchased by Bella Vista. Both of these
modifications will benefit both parties. Water Sales Revenue shows only a slight increase from 2013
based on trends over the previous year. The summer proved to be unseasonably cool and wet.
Irrigation was not tracked separately until 2005 and was previously reflected in the residential category.
Due to the unpredictability of the weather, irrigation revenue is usually held steady in budgeting from year
to year.
Beaver Water District (BWD) was created in 1957 and the dam that created Beaver Lake and the first
treatment plant were completed in the mid-1960s. Bentonville was one of the four charter members of
the BWD. The District contracted with the United State for water storage in Beaver Reservoir, a Corps of
Engineers lake. BWD has a treatment place that provides water for the four member cities of Bentonville,
Fayetteville, Rogers, and Springdale. Those cities may sell water to other communities on a wholesale
basis. The City’s wholesale customers are Bella Vista, Cave Springs, and Oak Hills (a subdivision
outside the city limits.)
The new 48 inch water line was completed in 2007 and that line is expected to provide resources for the
next fifteen years. An additional 2 million gallon storage tank was also completed in 2007.
A rate study was done in 2012 to insure that the City’s current rates are adequate to meet revenue
requirements of the Water Department. The last study was performed in 2008 and we saw a 4% increase
across the board. The 2012 study kept rates the same.
22
Wastewater – Sales Revenue - $11,902,650: 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 compost facility was opened in 2000 to create a beneficial use for bio-solids generated by the
Wastewater Treatment Plant (WWTP). Several recent projects have been aimed at enhancing the
capability of the WWTP and expending the collection system. This growth is funded by a low interest
loan from the State of Arkansas through a Revolving Loan Fund (RLF) that helps fund similar municipal
projects. A rate increase was required to support payment of the loan principal and interest.
Bentonville is one of the founding members of a regional group called NACA (Northwest Arkansas
Conservation Authority). NACA has constructed a regional wastewater facility that serves several cities.
Members pay for treatment of their wastewater and will be responsible for the collection lines to deliver
the wastewater to the treatment plant. The City purchased suitable land in 2004 which was sold to NACA
in 2006. The plant was operational at the end of 2010.
Trash – Sanitation – $3,237,755: 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.
23
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.
24
Property Taxes $6,825,000: 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.
25
Franchise Fees (Admin) - $4,187,933: The franchise fees include payments from telephone, cable TV,
and natural gas franchises, plus an amount that is transferred each year from the City’s electric
department to the general fund. In 2007 water and wastewater paid a small flat amount and electric was
set at 4%. Currently, Electric is at 5.5% and Water is at 5%. Wastewater is not currently being charged a
franchise fee.
26
State Turnback -$2,071,800: 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 2014 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.
27
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 - $175,000: 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 - $300,000: 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.
28
MAJOR REVENUES BUDGETED
29
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 2012 and 2013 in addition to the 2014 figures.
City of Bentonville
2014
O & M Budget
Debt Service
10.4%
Salary & Wages
21.0%
Benefits
8.0%
Purchase of Sewer (NACA)
4.7%
Sanitation Contract
2.8%
Purchase of Water
3.5%
Franchise Fees
3.3%
Public Works Maint Projects
1.1%
All Other
8.2%
Purchase of Power
34.6%
30
Description
2011 Actual
Purchase of Power
$37,097,293.00
Salary & Wages
18,631,737
Debt Service
10,702,665
Benefits
6,539,111
Purchase of Sewer (NACA)
4,511,911
Sanitation Contract
4,040,806
Purchase of Water
3,506,703
Franchise Fees
3,507,207
Public Works Maint Projects
1,059,300
Legal & Professional
3,232,056
Utilities
All Other
6,101,720
Totals
$ 98,930,509
Capital
Capital Setasides
Total w/o Transfers
14,342,591
2,935
113,276,035
2012 Actual
$ 39,181,258.00
19,687,398
10,702,665
7,201,181
4,867,440
3,948,536
4,275,389
3,197,560
1,064,425
2,818,984
3,238,597
$ 100,183,433
2013 Budget
$
37,322,570
20,619,482
10,609,600
7,719,247
4,825,480
2,839,460
3,731,388
3,264,625
1,084,040
2,518,910
2014 Budget
$
36,131,995
21,905,374
10,856,486
8,379,855
4,920,000
2,913,980
3,621,125
3,480,715
1,142,600
2,535,679
7,262,513
$ 101,797,315
8,547,581
$ 104,435,390
33,966,064
134,149,497
11,800,420
856,599
114,454,334
13,967,312
1,225,000
119,627,702
% of Total
O&M
34.6%
21.0%
10.4%
8.0%
4.7%
2.8%
3.5%
3.3%
1.1%
2.4%
0.0%
8.2%
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 2014 is over $36 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 2014, Salary and Wages are $21.9 million dollars, making up 21% of O & M. A
COLA was budgeted in 2014 at 2.0% 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 35-38.
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 2014.
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 $2.9 million which
is down over a million dollars. 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
31
significant. The large commercial customers have dumpsters and are billed on volume based on their
choice of dumpster capacity and frequency of service. The City bills the customers on the monthly utility
bill along with charges for electric, water, and sewer.
Purchase of Water: Our water department purchases water from Beaver Water District (BWD). Beaver
Water District was formed in the 1960s by the cities of Fayetteville, Springdale, Rogers, and Bentonville.
The district has intake facilities on Beaver Lake, which is a Corps of Engineers lake. The district treats
the water and pumps it to the four cities, which may then use it and, if they choose, sell it to wholesale
customers. The cost for purchased water, budgeted by our water utilities manager based on history and
our rapid growth, is a little more than $3.6 million for 2014.
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 2014.
All Other: This includes all remaining O & M with no single “category” being as high as $800,000.
32
General Fund - Expenditures by Department
Administration
Staff Attorney
Accounting/Purchasing
District Court
Planning
CDBG
Engineering
Airport
Police
Fire
Building Inspection
Parks Public Works Maintenance
Parks and Recreation
Library
33
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2,250,667.00
318,926.00
737,860.00
719,936.00
1,307,071.00
175,000.00
883,627.00
198,555.00
8,725,496.00
9,482,736.00
680,213.00
1,384,320.00
3,954,043.00
1,247,916.00
7.02%
0.99%
2.30%
2.25%
4.08%
0.55%
2.76%
0.62%
27.21%
29.57%
2.12%
4.32%
12.33%
3.89%
$ 32,066,366.00
100.00%
Utility Fund - Expenditures by Department
Electric
Water
Wastewater
Sewer Rehab
Sanitation
Inventory
Utility Billing
Meter Reading
$
$
$
$
$
$
$
$
$
34
49,772,246.00
9,719,971.00
8,469,980.00
4,061,328.00
2,931,635.00
155,564.00
262,512.00
1,231,120.00
543,067.00
64.52%
12.60%
10.98%
5.26%
3.80%
0.20%
0.34%
1.60%
0.70%
$ 77,147,423.00
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, 2013, were as follows:
Interest Rates
2.25
2.4-4.25%
2.4-4.25%
2.75%
6.0-6.4%
2.75%
3%
Revenue bonds, Series 2006A
Revenue bonds, Series 2006B
Revenue bonds, Series 2005
Unamortized deferred gain on 1999 refunding
Final
Maturity i
Principal at
December 31, 2013
Date
5,984,434
2026
1,850,000
2025
2019
6,215,300
3,073,373
2023
1,602,705
2015
977,794
2021
1,535,264
2015
21,238,870
38,997
21,199,873
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%.
35
DEBT
Combined Electric, Water and Sewer Revenue Bonds, Series 2000 – On June 13, 2000, the City
issued $5,500,000 in Combined Electric, Water, and Sewer Revenue bonds for the purpose of planning,
design, construction, and/or rehabilitation of the wastewater treatment facilities. The bonds are not a
general obligation of the City, but are secured by a pledge of, and are payable from, revenues of the
System. The City has entered into an agreement with the Arkansas Development Finance Authority
(“ADFA”) whereby ADFA agreed to purchase up to the par amount of the bonds. The bonds will be issued
in increments that correspond to the construction activity. The bonds are subordinate to the Series 1999,
Series 1998 and Series 1992 bonds. The bonds bear interest at 2.75% and the City is required to pay the
bond service (ADFA) a servicing fee of 1% per annum on the outstanding principal of the bonds.
Combined Electric, Water and Sewer Revenue Bonds, Series 1999 – On December 1, 1999, the City
issued $8,620,000 in Combined Electric, Water and Sewer Revenue bonds with interest rates ranging
from 6% to 6.4% to refund $8,205,000 of outstanding Series 1989 bonds with interest rates ranging from
6.0% to 7.125%. The bonds are not a general obligation of the City, but are secured by a pledge of, and
are payable from, revenues of the System. The current refunding resulted in an economic gain of
$208,981 that is being deferred and amortized over the life of the bonds.
Combined Electric, Water and Sewer Revenue Bonds, Series 1998 – On October 27, 1998, the City
issued $2,150,000 in Combined Electric, Water, and Sewer Revenue bonds for the purpose of planning,
design, and construction of wastewater treatment facilities. The bonds are not a general obligation of the
City, but are secured by a pledge of, and are payable from, revenues of the System. The City has
entered into an agreement with the Arkansas Department Finance Authority (“ADFA”) whereby ADFA
agreed to purchase up to the par amount of the bonds. The bonds will be issued in increments that
correspond to the construction activity. The bonds are subordinate to the Series 1999 and Series 1992
bonds. The bonds bear interest at 2.75% and the City is required to pay the bond service (ADFA) a
servicing fee of 1% per annum on the outstanding principal of the bonds.
Combined Utility Revenue and Sales Tax Bonds, Series 1992 – On April 28, 1992, the City issued
$12,000,000 in Combined Utility Revenue and Sales Tax bonds for the purpose of financing
improvements to the City’s wastewater treatment facilities. The bonds are not a general obligation of the
City, but are secured by a pledge of, and are payable from, revenues of the Utility fund and proceeds
received by the City from a 1% sales and use tax levied by Benton County. The City has entered into an
agreement with the ADFA whereby ADFA agreed to purchase up to the par amount of the bonds. The
bonds will be issued in increments that correspond to the construction activity. This issue is subordinate
to the Series 1999 bonds. The bonds bear interest at 3% and the City is required to pay the bond service
(ADFA) a servicing fee of 1% per annum on the outstanding principal of the bonds.
36
DEBT
Annual debt service requirements to maturity for revenue bonds as of December 31, 2013 are as follows:
ANNUAL DEBT SERVICE REQUIREMENTS FOR 2014 BUDGET
TOTAL
2014
2015
2016
2017
2018
THEREAFTER
PRINCIPAL
INTEREST
SERVICE FEES
3,725,417
3,730,947
2,850,107
2,984,032
2,973,662
8,983,720
2,882,758
3,019,048
2,264,864
2,489,891
2,571,665
8,046,154
732,717
618,387
505,965
424,233
341,145
767,863
109,942
93,512
79,278
69,908
60,852
169,703
25,247,884
21,274,380
3,390,309
583,195
37
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
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2,371,138
2,368,738
2,369,338
2,368,588
2,369,188
2,366,938
2,365,938
2,370,938
2,366,438
2,367,688
2,366,500
2,366,594
2,367,750
709,750
2,386,988
2,386,488
2,390,888
2,387,888
2,387,688
2,390,088
2,386,738
2,390,238
2,390,138
2,386,438
2,389,138
2,390,400
2,390,513
2,386,800
Total
31,495,519
33,440,425
Series 2010
Debt Service
1,540,768
1,542,568
1,538,968
1,540,618
1,541,368
1,541,218
1,545,168
1,536,463
1,540,328
1,542,873
1,541,748
1,544,223
2,058,863
4,467,975
25,023,143
Total
Debt Service
6,298,893
6,297,793
6,299,193
6,297,093
6,298,243
6,298,243
6,297,843
6,297,638
6,296,903
6,296,998
6,297,385
6,301,216
6,817,125
7,564,525
89,959,086
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.
38
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.
39
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
40
SUMMARIES BY FUND
2014 BUDGET
ALL FUNDS
2012 Actual
$ 36,275,462
868,393
1,574,498
79,156,620
1,865,818
91,488
2,397,248
3,933,299
126,162,826
2013 Budget
$ 35,156,458
453,075
1,029,186
77,155,866
1,592,250
26,800
107,430
640,000
116,161,065
2014 Request
$ 36,477,593
545,500
623,436
78,064,145
1,963,830
30,600
94,030
4,736,913
122,536,047
Change in
Dollars
$ 1,321,135
92,425
(405,750)
908,279
371,580
3,800
(13,400)
4,096,913
6,374,982
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
19,687,397
7,192,379
3,336,748
2,992,858
3,120,976
873,258
52,272,623
16,482,247
685,000
10,206,678
5,184,247
122,034,412
20,619,482
7,719,247
3,293,133
3,166,946
3,317,696
1,087,688
51,983,523
11,800,420
856,599
10,609,600
114,454,334
21,905,374
8,379,855
3,896,706
3,595,874
3,505,640
1,227,640
51,067,815
13,967,312
1,225,000
10,856,486
119,627,702
1,285,892
660,608
603,573
428,928
187,944
139,952
(915,708)
2,166,892
368,401
246,886
5,173,368
6.2%
8.6%
18.3%
13.5%
5.7%
12.9%
-1.8%
18.4%
43.0%
2.3%
-4.5%
Transfers - Departmental
Transfers Out - Funds
2,010,000
595,000
460,000
1,551,913
1,091,913
-237.4%
1,523,414
$ 1,246,731
$ 1,356,432
$ 109,701
Description
Taxes
Intergovernmental Revenue
Charge for Services
Special Assesments/Fines
Interest/Rent
Other Income
Other Financing Sources
Total Revenue with Transfers
Net
$
41
Change in
Percentage
3.8%
20.4%
-39.4%
1.2%
23.3%
14.2%
-12.5%
640.1%
5.5%
8.8%
SUMMARIES BY FUND
2014 BUDGET
GENERAL FUND
2012 Actual
26,589,655
868,393
1,018,520
2,046,041
544,726
51,348
503,123
2,583,019
34,204,824
2013 Budget
25,247,058
453,075
1,029,186
2,012,345
402,250
26,800
52,630
405,000
29,628,344
2014 Request
26,202,593
545,500
623,436
2,404,205
438,830
30,600
69,230
2,425,000
32,739,394
Change in
Dollars
$ 955,535
92,425
(405,750)
391,860
36,580
3,800
16,600
2,020,000
3,111,050
Change in
Percentage
3.8%
20.4%
-39.4%
19.5%
9.1%
14.2%
31.5%
498.8%
10.5%
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
13,186,914
4,761,408
1,795,472
1,906,391
1,390,259
607,555
3,492,892
27,140,891
14,004,569
5,140,046
2,023,277
2,362,385
1,454,741
772,504
3,191,595
65,000
29,014,117
15,005,490
5,625,923
2,500,715
2,632,610
1,544,300
889,926
3,867,402
32,066,366
1,000,921
485,877
477,438
270,225
89,559
117,422
675,807
(65,000)
3,052,249
7.1%
9.5%
23.6%
11.4%
6.2%
15.2%
-21.2%
-100.0%
--10.5%
2,010,000
-
Description
Taxes
Charge for Services
Interest
Other Income
Net
$ 5,053,933
$
42
614,227
76,913
$
596,115
76,913
$ (18,112)
---2.9%
SUMMARIES BY FUND
2014 BUDGET
UTILITY FUND
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2012 Actual
77,055,261
33,775
1,742,444
1,344,616
80,176,096
2013 Budget
75,135,521
54,800
235,000
75,425,321
2014 Request
75,647,940
24,800
2,235,000
77,907,740
Change in
Dollars
$
512,419
(30,000)
2,000,000
2,482,419
Change in
Percentage
---0.7%
---54.7%
851.1%
3.3%
5,638,605
2,100,110
1,447,363
874,097
1,509,727
246,421
52,272,623
11,115,531
3,646,678
5,184,247
84,035,404
5,731,136
2,214,097
1,163,046
764,846
1,520,690
295,584
51,983,523
7,470,295
3,649,600
74,792,817
5,922,384
2,334,976
1,281,436
924,477
1,609,120
316,319
51,067,815
8,859,410
1,175,000
3,656,486
77,147,423
191,248
120,879
118,390
159,631
88,430
20,735
(915,708)
1,389,115
1,175,000
6,886
2,354,606
3.3%
5.5%
10.2%
20.9%
5.8%
7.0%
-1.8%
18.6%
-0.2%
-3.1%
$ (3,859,308)
$
43
632,504
$
760,317
$ 127,813
--20.2%
SUMMARIES BY FUND
2014 BUDGET
STREET FUND
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Net
2012 Actual
$ 3,125,807
382,105
55,318
41,092
6,366
151,681
5,664
3,768,033
2013 Budget
$ 2,949,400
8,000
2,957,400
2014 Request
$ 3,075,000
12,000
76,913
3,163,913
Change in
Dollars
$ 125,600
4,000
76,913
206,513
861,878
330,860
93,913
38,497
220,990
19,282
1,873,824
3,439,244
883,777
365,104
106,810
39,715
342,265
19,600
1,138,530
61,599
2,957,400
977,500
418,956
114,555
38,787
352,220
21,395
1,240,500
3,163,913
93,723
53,852
7,745
(928)
9,955
1,795
101,970
(61,599)
206,513
-
$ 328,789
$
44
-
$
-
$
Change in
Percentage
4.3%
--50.0%
----7.0%
10.6%
14.7%
7.3%
-2.3%
2.9%
9.2%
-9.0%
-100.0%
--7.0%
-
---
-
--
SUMMARIES BY FUND
2014 BUDGET
FIRE IMPACT FUND
Description
2012 Actual
2013 Budget
2014 Request
200,000
110,000
175,000
200,000
110,000
175,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
200,000
110,000
200,000
110,000
-
Net
Change in
Dollars
$
65,000
65,000
175,000
$
-
$
45
-
$
-
$
Change in
Percentage
----59.1%
---59.1%
(110,000)
(110,000)
---------100.0%
---100.0%
175,000
---
-
--
SUMMARIES BY FUND
2014 BUDGET
WATER CAPACITY FUND
Description
2012 Actual
2013 Budget
2014 Request
470,000
470,000
550,000
470,000
470,000
550,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
80,000
80,000
$
235,000
235,000
235,000
235,000
235,000
235,000
-
$
46
-
-
550,000
$
-
$
Change in
Percentage
----17.0%
---17.0%
(235,000)
(235,000)
---------100.0%
---100.0%
315,000
-134.0%
-
--
SUMMARIES BY FUND
2014 BUDGET
WASTEWATER/SEWER CAPACITY FUND
Description
2012 Actual
2013 Budget
2014 Request
360,000
360,000
-
500,000
360,000
360,000
500,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
140,000
140,000
-
360,000
-
360,000
360,000
$
-
-
$
-
47
500,000
$
-
$
Change in
Percentage
----38.9%
---38.9%
(360,000)
(360,000)
---------100.0%
---100.0%
500,000
---
-
--
SUMMARIES BY FUND
2014 BUDGET
PARKS IMPACT FUND
Description
2012 Actual
2013 Budget
2014 Request
250,000
250,000
300,000
250,000
250,000
300,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
$
Change in
Percentage
----20.0%
---20.0%
250,000
25,000
50,000
250,000
25,000
50,000
25,000
25,000
225,000
250,000
25,000
-11.1%
-
--
-
Net
Change in
Dollars
$
50,000
50,000
-
$
-
48
$
-
$
--------100.0%
--100.0%
SUMMARIES BY FUND
2014 BUDGET
DEBT SERVICE FUND
Description
Taxes
Charge for Services
Interest
Other Income
2012 Actual
$ 6,560,000
2013 Budget
$ 6,960,000
2014 Request
$ 7,200,000
6,560,000
6,960,000
7,200,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
240,000
240,000
240,000
240,000
-
6,560,000
6,960,000
7,200,000
6,560,000
6,960,000
7,200,000
Net
$
-
$
-
49
$
-
$
Change in
Percentage
3.4%
-------3.4%
---------3.4%
-3.4%
-
---
-
--
FUND BALANCES
The fund balances shown below are based on estimated results at the end of the 2013 fiscal year. It
uses budgeted revenues and expenses for 2014. Despite the fact that the City’s 2013 audit has not been
completed, the numbers should not change significantly.
Several years ago, the Council passed a resolution that the City should try and maintain a fund balance of
at least 10% of O and M. Since the General Fund transfers money into Street, and Parks and Library
Funds were closed and are now departments in General, this years chart is more condensed than
previous years.
DESCRIPTION
GENERAL
STREET
UTILITY
TOTAL
9,259,092
516,607
6,743,274
16,518,973
Revenues
32,739,394
3,163,913
77,907,740
122,941,182
Expenses
32,143,279
3,163,913
77,147,423
121,584,750
760,317
1,356,432
December 31 2013 (Estimated)
2014 Proposed Budget
Net
596,115
-
9,855,207
516,607
7,503,591
17,875,405
10% of O and M
2,256,334
163,023
6,110,732
8,530,089
Cushion
7,598,873
353,585
1,392,859
9,345,316
December 31 2014 (Estimated)
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
+
=
50
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.
51
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.
52
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.
53
BUDGET PROCESS
Goals and objectives, and prior year accomplishments are submitted to the Mayor for review. Summary
explanations of changes from the budget for the previous year are prepared for significant changes.
A list of new positions requested is prepared for the Council. The list shows the position, the department,
the costs, justification for each request, and other pertinent information. A similar list is prepared for
capital items. It indicates the cost and whether the item is new or a replacement.
November
The budget is distributed to the Council before the first meeting in November (State law requires the
Mayor to submit the budget to the Council on or before December 1). Open meetings are held on a
schedule the Council deems necessary to review the requests. The meetings are typically held following
regularly scheduled meetings of the Committee of the Whole (Monday nights before regular meetings on
nd
th
Tuesday), and regular Council meetings held the 2 and 4 Tuesday each month. The Council may call
special meetings if warranted, but that is not usually necessary for budget discussions. The Director of
Finance and Administration presents the budget for each department. The department heads are present
to participate in the discussion of major projects or discussions that are more complex. If necessary,
follow-up items are identified for further review and reconsideration at the next meeting.
December
Meetings continue into December (if necessary) with the target date of December 15 as the latest date for
the budget to be adopted. (The 2012 budget was adopted on November 22.) State law requires the
governing body to adopt the budget on or before February 1 each year. Since at least 1995 the city
budget has been adopted in December. After the budget is adopted, copies of the budget figures are
sent to each department and the final publication process takes place.
January
The budget goes into effect and departments carry out their operations as approved. Monthly reports are
printed and issued with departmental reviews and reports on progress, and exceptions, made to the
Mayor and the Council. Each month summary reports are posted to the City’s web site.
A memo is sent to all departments asking for a critique of the just completed budget process. Responses
are reviewed and put into the file for use in the process, which will begin again in May.
Budget Adjustments
Budget adjustments may be done during the year. Department heads have the authority to submit a
budget adjustment request to the Director of Finance and Administration for approval if the adjustment
only affects O & M and are within their approved total for O & M. The Director of Finance and
Administration may present the request to the Mayor if the request seems unusual or noteworthy. The
Mayor may choose to take any request to the Council if it is one that may be unusual or highly visible.
There are four different types of budget adjustments that must be presented to the City Council for
approval. Those four are:
• any adjustment that changes personnel accounts,
• any adjustment that changes capital accounts,
• any adjustment that moves money from one department to another, and
• any adjustment that reduces fund balance.
In any of those cases, a budget adjustment form and related documentation are submitted and that item
is placed on a regular Council agenda along with other items of business.
54
BUDGET PROCESS
This following sample table lists the sequence of actions or events, with dates, on the City Budget
Calendar. Each year this list is updated for the current year. This table is included in the Budget Manual,
which is revised and reviewed with all Department Heads each July.
MAJOR BUDGET CALENDAR EVENTS
LATEST DATE
January 1
RESPONSIBLE
Dept Heads/Managers
DESCRIPTION
Maintain a budget folder with notes/reminders.
July 12
Finance Director
August 2
Mayor/Finance Director
Review and update the budget manual
Conduct annual kick off/training meeting
August 2
Dept Heads/Managers
Begin preparing budget requests
September 6
Dept Heads/Managers
Finish entering requests
September 12
Finance Director
Roll current payroll file into budget work file
September 13
Dept Heads/Managers
Turn in capital & personnel requests/forms
September 17
Dept Heads/Managers
Review budgets for completeness and accuracy
September 23
Begin budget reviews with Dept Heads/Managers
October 11
Complete budget reviews
October 18
Dept Heads/Managers
Submit narratives for accomplishments, goals and objectives, and
October 21
Finance Director
October 31
organization chart updates
Complete initial budget draft
Distribute draft budget
Nov 12
Council
Workshop and public hearings
Nov 25 & 26
Council
Workshop and public hearings - if necessary
Nov 26
Council
Adopt Budget
Nov 27
Finance Director
January 1
All employees
March 17
Finance Director
Notify departments of adopted budget
Operate under approved budget for new year
Distribute printed budget
55
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.
56
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.
57
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.
58
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
59
ACCOUNTING AND PURCHASING
TASK
To provide support to all departments for accounting, purchasing, and payroll.
2013 ACCOMPLISHMENTS
•
•
•
Completed the 2012 audit.
Reorganized various job responsibilities to improve workflow in accounting and purchasing.
Made various financial data available for public/internal access on the City’s website.
2014 GOALS & OBJECTIVES
•
•
•
Complete the 2013 audit.
Review internal controls to assure that the City continues to have adequate controls and policies
in place.
Change distribution of work load since adding a new position.
60
FINANCE
DIRECTOR
PURCHASING
AGENT
ACCOUNTING
MANAGER
ACCOUNTING
SPECIALIST (3)
ACCOUNTANT
61
Description
2012 Actual
Taxes
Charge for Services
Interest
Other Income
2013 Budget
-
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Request
-
-
402,486
129,238
23,659
74,554
1,985
4,851
-
405,966
137,354
21,080
117,420
500
12,040
452,032
158,048
18,960
95,281
1,499
12,040
636,773
694,360
737,860
Change in
Dollars
$
-
Net
$
(636,773)
$
(694,360)
$
(737,860)
$
Change in
Percentage
----------
46,066
20,694
(2,120)
(22,139)
999
43,500
11.3%
15.1%
-10.1%
-18.9%
199.8%
0.0%
-----6.3%
-
---
(43,500)
--
Budget Summary
This department is responsible for the functions of budget, payroll, accounts payable and receivable,
purchasing, and related accounting functions such as financial reports, cash management, and audit.
• Salaries and Wages are up due to the fact that a COLA of 2.0% and a merit of 1.5% was
budgeted for 2014 as well as a new position.
• Benefits are up due to the fact that the City’s Health Insurance premium was increased as well as
the City’s pension plan.
• Supplies & Materials are down slightly due to decreased postage.
• Professional Services is down since temporary services are being discontinued and replaced with
a full time position.
• Property Services and Other Services showed a slight increase.
This was due to
building/grounds maintenance as well as travel and training. The City continues to try and hold
travel and training costs to only necessary trips for management or employees maintaining
licenses and certificates.
62
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 15th consecutive year.
Continued to experience a decline in Workers Compensation compensable claims despite adding
additional personnel in higher risk areas - Fire, Police, and Parks.
Implemented the City’s new imaging system for various areas in the City.
Began major upgrade of the City’s computer system.
Conducted 7 Manager Training Programs
Transitioned ALL HR-Related Invoicing to On-Line
Completed Updated CDL Physicals for All CDL Holders
Revised the City’s Personnel Policy.
•
•
•
•
•
•
•
•
•
•
Obtain the Distinguished Budget Presentation Award from the GFOA.
Conduct “Manager Training” 6 times in 2013 (every other month).
Conduct “Secretary Training” 4 times in 2013(quarterly).
Conduct “Department-Level” Safety Training with selected departments monthly during 2013.
Complete “Scanning Project” for personnel files.
Compete New Federal CDL Certifications on All CDL holders
Conduct 8 Manager Training Sessions
Install a new phone system
Look to Eliminate EAP Program (cost savings $18,000)
Look to Transition to “Self-Insurance” for Workers Compensation (savings undetermined)
63
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
64
ADMINISTRATION
Description
Taxes
Charge for Services
Interest/Rent
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
$ 24,040,810
9,885
31,692
2013 Budget
$ 22,864,538
9,300
2014 Request
$ 23,349,733
-
35,297
138,654
229,571
24,485,909
9,600
9,600
22,883,438
300,000
23,659,333
862,920
296,771
43,665
225,012
98,013
133,885
898,821
314,367
35,220
239,430
138,720
164,490
932,445
334,296
39,500
278,823
144,000
157,098
232,871
139,000
364,505
1,893,137
1,930,048
2,250,667
Net
Change in
Dollars
$
485,195
(9,300)
300,000
775,895
76,913
$ 22,592,772
$ 20,953,390
$ 21,331,753
$
Change in
Percent
2.1%
-100.0%
---0.0%
--3.4%
33,624
19,929
4,280
39,393
5,280
(7,392)
225,505
320,619
3.7%
6.3%
12.2%
16.5%
3.8%
-4.5%
-162.2%
---16.6%
76,913
---
378,363
1.8%
Budget Summary
• Revenue is up due to increases in franchise fees and sales taxes. The City has held revenue to
almost flat the last two years but based on the last couple of years, some of the amounts were
increased.
budgeted for 2014.
• Supplies and Materials are up due to increases in minor equipment computers.
• Professional Services are up due to increased software maintenance.
• Other services are down due to decreased costs in communication expense.
65
AIRPORT
TASK
To operate the municipal airport to best serve its users, and to seek to improve the service and
facilities through grants and other options that are available.
NOTE: The airport has no city staff but is operated through a contract with a Fixed Base Operator
(FBO) and under the direction of the Airport Advisory Board. Various employees assist with day to day
operations when necessary.
•
Completed northern apron expansion and rehabilitation project which increased aircraft parking
and improved safety for proper aircraft maneuvering on the northern portion of the ramp. The
project also corrected potholes and cracking to extend the life of the existing apron. This project
was made possible with a $300,000.00 grant from the Arkansas Department of Aeronautics and a
cost share of $66,830.00 with a local developer building a hangar concurrently. Total project cost
was $622,049.81.
•
Designed, bid, and awarded contract for Runway Safety Area improvements. The project
includes correcting slopes adjacent to the runway, lighting corrections within the runway safety
area and relocation of drainage swales and pipes to outside the safety area. This project will
improve the safety immediately around the runway. An FAA grant was awarded in an amount of
$551,698.00 to cover 90% of the project costs. After project completion, staff will submit a grant
request to the Arkansas Department of Aeronautics requesting a 5% AIP match in the amount of
$30,649.89. Total project cost is $612,998.80.
•
FAA published new approaches in early 2013 which are more accurate and improve safety for
aircraft. The FAA began this project in 2010 by conducting an obstruction survey. City staff
removed obstructions, primarily trees, identified by FAA preparing and maintaining safe
approaches/departures for the airport.
•
The Airport Advisory Board members (volunteers) are extremely dedicated and involved. They
take great pride in our airport as well as the overall community and strive to make the airport a
great community asset as showcased in their annual presentation to Council. They should be
commended for their efforts and valuable time. The 5 AAB members contribute approximately
100 volunteer hours annually.
•
The LC Hangar was completed on the northern end of the apron. The City singed the lease for
the 13,000 square foot hangar in 2012. This project also shared in the cost of the apron
expansion project.
•
Interest in hangars at the Airport has increased significantly. City staff, Airport Advisory Board
and Summit Aviation, FBO, are working with a group of interested stakeholders to plan for
additional hangars on the west side of the airport in conjunction with the Airport’s overall
development plan. Currently, three new hangars are in the works for signing leases in 2014.
•
During the first week of October, an open house event was held at the airport. The aerobatic
team from England, Team GBR, was the star of the event providing displays of precision flying.
As part of the event, Summit aviation also reached out to the public and local schools to ensure
community involvement and awareness. This was a key event to improve public perception,
understanding, and appreciation for the airport as a community facility.
•
2014 will be another busy year at the airport as the City pursues a runway safety area
improvement project with assistance from the FAA. The project will include correcting slopes
adjacent to the runway, lighting corrections within the runway safety area and relocation of
66
AIRPORT
drainage swales and pipes to outside the safety area. This project will improve the safety
immediately around the runway. The project will be designed early in 2013 and bid in the spring.
•
With the completion of Arkansas State Hwy 12 and SW I Street improvements, the City will
pursue continuing installation of a perimeter security fence along Highway 12 and SW I Street.
Once the fence is installed along the remaining length of SW I Street, the Airport will have a
continuous secure perimeter. This project will also be dependent on State and/or FAA grants.
•
Interest in hangars at the Airport has also increased significantly. City staff, Airport Advisory
Board and Summit Aviation, FBO, are working with a group of interested stakeholders to plan for
additional hangars on the west side of the airport in conjunction with the Airport’s overall
development plan.
67
AIRPORT
Description
Taxes
Charge for Services
Interest/Rent
Other Income
2012 Actual
$
8,346
2013 Budget
$
7,520
2014 Request
$
7,860
9,468
588,250
6,000
127,500
8,500
15,678
14,250
17,200
14,630
21,000
14,250
47,742
633,600
179,110
22,285
150
13,616
5,859
16,630
2,150
21,950
9,305
14,750
2,150
23,500
8,155
340,449
635,000
150,000
382,359
685,035
198,555
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
340
(460,750)
2,500
3,800
(380)
(454,490)
(1,880)
1,550
(1,150)
(485,000)
(486,480)
Net
$
(334,616)
$
(51,435)
$
(19,445)
$
Change in
Percentage
4.5%
--78.3%
41.7%
-22.1%
-2.6%
--71.7%
---11.3%
0.0%
7.1%
-12.4%
--76.4%
----71.0%
-
---
31,990
--
Budget Summary
• Revenues and Expenses are down due to a FAA grant not being in the budget for 2014.
68
STAFF ATTORNEY
TASK
To provide essential legal services to the City of Bentonville.
•
•
•
•
Prosecuted more than 3600 traffic and criminal cases in Bentonville District Court
Prepared 90 ordinances and resolutions for consideration by the City Council
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.
69
STAFF ATTORNEY
STAFF
ATTORNEY
CONTRACT
LEGAL
PARALEGAL
70
DEPUTY
ATTORNEY
STAFF ATTORNEY
Description
2012 Actual
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2013 Budget
606
-
606
-
2014 Request
-
185,622
54,676
3,844
16,898
1,029
19,595
189,984
58,727
5,110
30,200
400
18,200
195,356
61,160
5,360
30,200
1,150
25,700
281,664
302,621
318,926
Change in
Dollars
$
-
Net
$
(281,058)
$
(302,621)
$
(318,926)
$
Change in
Percentage
----------
5,372
2,433
250
750
7,500
16,305
2.8%
4.1%
4.9%
0.0%
187.5%
41.2%
-----5.4%
-
---
(16,305)
--
Budget Summary
budgeted for 2014.
• Other Services are up due to increased travel and training expenses.
71
BUILDING INSPECTION
TASK
To issue permits and collect fees for building, electrical, and plumbing permits, to review building
plans, conduct field inspections of construction, and to insure that all work conforms to the City’s codes to
provide safe housing.
•
•
•
Maintained a 24-hour inspection response time.
Maintained a pro-active approach to code enforcement.
Maintained a high-level of customer service.
•
•
•
•
•
•
•
•
•
Become a Class 7 per a request for a recertification to the NFIP (National Floodplain Insurance
Program).
Update Fire District boundary.
Update Property Maintenance Code.
Maintain pro-active approach to Code Enforcement.
Maintain 24 hour inspection response time.
Abate abandoned/dilapidated structures.
Address exterior structure conditions.
Clean up vacant lot debris.
Scan Building Inspection documents.
72
BUILDING INSPECTION
COMMUNITY
DEVELOPMENT
DIRECTOR
CHIEF BUILDING
INSPECTOR
CODE
ENFORCEMENT
OFFICER
SECRETARY (2)
BUILDING
INSPECTORS (3)
73
BUILDING INSPECTION
Description
2012 Actual
2013 Budget
2014 Request
853,903
438,500
540,500
27,615
12,000
15,000
888,192
450,500
555,500
396,857
128,165
20,612
21,381
11,230
13,267
392,448
130,549
29,960
34,875
18,250
19,750
408,002
139,966
30,000
34,735
21,100
21,410
8,174
21,825
25,000
599,687
647,657
680,213
Taxes
Charge for Services
Interest
Other Income
6,674
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
102,000
3,000
105,000
Net
$
288,505
$
(197,157)
$
(124,713)
$
Change in
Percentage
-23.3%
-25.0%
----23.3%
15,554
9,417
40
(140)
2,850
1,660
3,175
32,556
4.0%
7.2%
0.1%
-0.4%
15.6%
8.4%
-14.5%
---5.0%
-
---
72,444
--
Budget Summary
• Revenue is up from 2013 due to increased building permit revenue.
budgeted for 2014.
• Property Services are up due to increases in maintenance accounts – both vehicle and building
and grounds.
• Other Services are up due to increases in travel and training.
74
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
75
CAPITAL SALES TAX
Description
Taxes
Charge for Services
Interest
Other Income
2012 Actual
$ 1,888,132
2014 Request
$ 1,800,000
1,740,000
1,800,000
330
30,970
1,919,432
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
60,000
60,000
-
-
Net
2013 Budget
$ 1,740,000
-
-
2,010,000
$
(90,568)
$ 1,740,000
$ 1,800,000
$
Change in
Percentage
3.4%
-------3.4%
-
-------------
-
---
60,000
3.4%
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.
76
CDBG
TASK
To accomplish qualifying projects and to administer and account for funds received from the
federal government’s Community Development Block Grant program.
This program is currently administered through the city’s Community Development office that
includes Planning, Engineering, and Building Inspection. There is no separate department for CDBG but
instead of the funds being accounted for in Planning, they are isolated in order to provide better tracking.
•
•
Met national timeliness requirement for spending grant funds
Continued a successful Subrecipient program funding projects for the following organizations:
 Boys & Girls Club of Benton County
 Habitat for Humanity of Benton County
 Havenwood Transitional Housing Facility
 Helen Walton Children’s Enrichment Center
 Rebuilding Together of NWA
•
•
•
•
•
Meet national timeliness requirement for spending grant funds
Start and complete 2014 Action Plan
Start and complete 2014 Environmental Review
Start and complete 2014 Consolidated Action Plan and Evaluation Report
Continue a successful Subrecipient program by funding projects for the following organizations:
 Benton County Sunshine School
 Boys & Girls Club of Benton County
 Decision Point
 Habitat for Humanity of Benton County
 Havenwood Transitional Housing Facility
 Helen Walton Children’s Enrichment Center
 Rebuilding Together of NWA
77
CDBG
Description
2012 Actual
2013 Budget
2014 Request
208,149
150,000
175,000
208,149
150,000
175,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
23,733
272
70,390
63,629
825
49,300
Change in
Dollars
$
25,000
25,000
-
208,149
150,000
175,000
150,000
175,000
Net
$
-
$
-
$
-
$
Change in
Percentage
--16.7%
-----16.7%
25,000
25,000
---16.7%
-------16.7%
-
---
-
--
Budget Summary
• This 2014 grant was increased from the 2013 budget based on the actual grant amount. All
money from this grant is used for specific purposes as outlined in the grant. Several much
needed improvements have been made to various areas of the City that were in the target area.
78
DISTRICT COURT
TASK
To administer the schedule and other activities necessary for the municipal judge and staff to
conduct the judicial processes assigned.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Facilitated the transition of Judges
Configured and guided implementation of Justware case management software
Facilitated continued development of DWI Court
Coordinated and held three (3) DWI Court Graduation ceremonies
Applied for and was awarded a $15,000 grant to be used for training costs for DWI Court Team
Continued development of standardized Policies and Procedures for District Court
Continued reduction of paper file storage through use of electronic storage
Began process of evaluating paperless possibilities for District Court
Continued cross-training of staff in specialty areas
Continued initiative to reduce old warrants and collect fines/costs due
Increased collection procedures on current fines and costs due
Evaluated need for additional staff and best use of staff resources
Successfully completed second year courses of three (3) year program to obtain Court
Management Professional Certification
Graduated from Leadership Benton County Class 2012-2013
Served on the Board of the Arkansas District Court Clerk’s Association
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Work with Judge to re-assess best practices of the court
Work with Judge to improve our time to disposition and reduce our age of active pending cases
Complete next steps toward receiving the best ROI from new case management software
(Justware)
Continue efforts toward paperless possibilities of District Court
Complete interface between Police Department software and Court case management system,
improving efficiency of District Court
Enhanced effort to resolve pending warrants with a focus on warrants 2009 and older
Continue review and audit of District Court accounts
Continued file storage reduction
Enhancement and growth of DWI Court program and training opportunities for DWI Court Team
Ongoing evaluation of best use of staff resources, office efficiency and office-wide best practices
Enhanced Cross training of clerks in criminal and civil/small claims
Continued review of alignment and division of clerk duties
Successful completion of and graduation from the Court Management Professional Certification
program
Continued involvement as a Board member of the Arkansas District Court Clerk’s Association
Assist AOC in teaching of a class regarding the Purposes and Responsibilities of the Courts
79
DISTRICT COURT
JUDGE
CHIEF COURT
CLERK
PROBATION
OFFICER BAILIFF
PROBATION
OFFICER
CHIEF DEPUTY
COURT CLERK
80
DEPUTY COURT
CLERK (5)
DISTRICT COURT
Description
2012 Actual
2013 Budget
2014 Request
111,936
84,528
469,558
0
20,618
111,936
59,500
346,065
146,936
69,500
367,645
686,640
517,501
584,081
350,123
127,718
19,225
31,521
13,740
6,877
282,152
352,101
135,219
42,985
53,550
25,200
10,750
401,580
156,746
46,925
56,460
27,125
31,100
831,356
619,805
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
35,000
10,000
21,580
66,580
49,479
21,527
3,940
2,910
1,925
20,350
100,131
-
719,936
Net
$
(144,716)
$
(102,304)
$
(135,855)
$
Change in
Percentage
--31.3%
16.8%
6.2%
---12.9%
14.1%
15.9%
9.2%
5.4%
7.6%
189.3%
-----16.2%
-
---
(33,551)
--
Budget Summary
•
•
•
•
•
•
Revenue is up primarily due to court fine revenue.
Salaries and Wages are up due to the fact that a COLA of 2.0% and a merit of 1.5% was
budgeted for 2014. Court also received an additional position for 2014.
Benefits are up due to the fact that the City’s Health Insurance premium was increased as well as
Supplies and Materials are up due to minor equipment computer purchases during the year.
Professional Services are up due to technical and data processing maintenance that will be
associated with the capital purchase of new court software.
Other Services are up due to increased travel and training.
81
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.
•
•
•
Completed numerous sidewalk and trail projects.
Completed several in house design projects.
Continued the award winning stormwater mapping with Crafton-Tull & Sparks
•
•
•
•
•
Continue the stormwater mapping
Further the Stormwater program due to increase regulations from ADEQ
Develop a Stormwater Utility outline
Complete in house design projects.
Review development plans for compliance with City Ordinances
82
ENGINEERING
ENGINEERING
DIRECTOR
CITY ENGINEER
SECRETARY
CONSTRUCTION
INSPECTORS (3)
STORM WATER
83
ENGINEERING
Description
2012 Actual
Taxes
Charge for Services
Interest
Other Income
2013 Budget
-
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Request
-
-
384,040
134,475
14,430
39,083
6,832
9,816
366,469
142,598
23,110
58,355
12,850
15,500
434,392
162,918
25,990
58,355
12,850
16,500
94,019
88,000
172,622
682,695
706,882
883,627
Net
Change in
Dollars
$
67,923
20,320
2,880
1,000
84,622
176,745
-
$
(682,695)
$
(706,882)
$
(883,627)
$ (176,745)
Change in
Percentage
---------18.5%
14.2%
12.5%
0.0%
0.0%
6.5%
-96.2%
---25.0%
----
Budget Summary
•
•
•
Salaries and Wages are up due to the fact that a COLA of 2.0% and a merit of 1.5% was
budgeted for 2014.
Benefits are up due to the fact that the City’s Health Insurance premium was increased as well as
Supplies and Materials are up due to minor equipment computer purchases during the year.
84
FIRE
TASK
To provide fire protection, advanced life support ambulance service, and other emergency
services for the citizens of Bentonville and surrounding rural areas.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
The department purchased a new ambulance to replace Squad 4, the ambulance box had been
in service for 15 years and was the oldest ambulance box in the fleet
The department remounted Squad 3, the chassis was 5 years old and this is the first remount for
the ambulance box.
The department replaced the Battalion Chief’s Chevy Suburban with a Chevy Tahoe.
The department replaced the Chief’s GMC pickup with a Chevy Tahoe.
The department replaced the Asst. Fire Marshal’s Dodge Durango with a Chevy Pickup.
The department replaced a County owned Ford chassis with the remount chassis from Squad 3.
Chassis was placed under the brush truck at Station 5 with all conversion being done by in-house
personnel.
The department formed, staffed and put into operation a bike medic team. This team has been
utilized multiple times since it implementation for special events throughout the City.
The department formed a tactical medic team to respond on active shooter emergencies. This
team will work with the Bentonville Police Department to access victims in an active shooter
emergency.
Architectural, Civil and Mechanical plans were completed for Station6. Station 6 is to be located
near the corner of SW “I” Street & SW Regional Airport Blvd.
Garage doors, heating elements, and plymovent were installed on Stations 5’s wash bay.
Completed earthwork on the Station 6 site.
Installed security access to Station’s 3, 4, and 5.
Installed five pre-emption devices in traffic signals in the City.
Promoted three existing Battalion Chief’s to Deputy Chief’s. They will serve as administrative
personnel and assist with shift activities as needed.
Implemented an inventory control scanner system for EMS supplies being restocked on the
ambulances.
•
•
•
•
•
•
•
•
•
•
•
•
Purchase and equipment a new fire truck for Station 6.
Start construction on Station 6 by early spring with a completion date of January 2015.
Multiple maintenance projects for Station 3 & 4.
Purchase furnishings and equipment Station 6 for an opening date of January 1, 2015.
Purchase a new CPR machine for the reserve ambulance.
Install five pre-emption devices in traffic signals in the City.
Hire and train nine personnel for the opening of Station 6.
Continue the training for 18 hazardous material personnel.
Complete the training for three new paramedics.
Train and implement a swift water rescue team.
Train ten personnel to add to the EMS bike team.
Complete the training for Active Shooter emergencies.
85
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
86
FIRE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
439,725
$
2013 Budget
$
435,000
2014 Request
815,000
$
231,490
1,033,858
1,012,570
1,070,000
21,471
1,014,772
2,741,317
13,000
180,000
1,640,570
13,000
1,875,000
3,773,000
3,759,870
1,455,672
378,694
228,099
243,481
117,704
4,002,684
1,497,729
383,880
245,360
298,800
168,395
4,313,507
1,696,197
578,872
300,095
320,520
223,420
1,291,179
662,970
2,050,125
7,474,699
7,259,818
9,482,736
Change in
Dollars
380,000
$
57,430
1,695,000
2,132,430
310,823
198,468
194,992
54,735
21,720
55,025
1,387,155
2,222,918
Net
$ (4,733,382)
$ (5,619,248)
$ (5,709,736)
$
Change in
Percentage
87.4%
--5.7%
--0.0%
941.7%
130.0%
7.8%
13.3%
50.8%
22.3%
7.3%
32.7%
-209.2%
---30.6%
-
---
(90,488)
--
Budget Summary
budgeted for 2014. Fire is also adding 9 additional personnel during 2014 so that Station 6 will
be staffed.
• Supplies and Materials are up due to furnishing Station 6.
• Professional Services are up due to increased software maintenance costs.
• Property Services are up due to increase vehicle and building/grounds maintenance.
• Other Services are up due to increased training costs.
87
LIBRARY
TASK
To engage our community, encourage discovery and promote literacy by offering lifelong learning
opportunities.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Bentonville Public Library continued to build on our successful Materials Recovery Program to
promote responsible return of overdue library materials. The program resulted in excellent
stewardship of library resources. The Library has recouped more than $45,000 worth of
materials, fines and fees since program launch in July 2012.
Bentonville Library offered a brand new customized mobile app called BPL Mobile. The project
was grant-funded through the Bentonville Library Foundation.
BPL added to our tech loan program by adding nineteen eReaders and tablets for children, teens
and adults. The technology was grant-funded through the Bentonville Library Foundation from the
Bentonville/Bella Vista Daybreak Rotary Club, the Walmart Women’s Officers Caucus and private
donors. The Library offers 60 devices for patron usage.
Bentonville Public Library was awarded a second “American Dream Starts @ your library” grant
through the American Library Association and Dollar General Literacy Foundation. The $10,000
grant supports family literacy, specifically English Language Learner families in our community. A
product of this award, the Library hosted Family Literacy Days partnering with the ESL
Department at the Bentonville Public Schools.
The Library began repair of public furniture by reupholstering ten chairs in the children’s
department. The worn fabric on highly used furnishings was replaced with vibrant and durable
material.
The Library Director and Reference Librarian attended the Arkansas Library Day in Little Rock to
promote and advocate for libraries across the state.
The Reference Librarian served as a delegate for National Library Legislative Day on Capitol Hill,
visiting with federal legislators and staff about library issues. Travel expenses were paid by the
Arkansas Library Association.
The Library Director began service as the Arkansas Library Association’s Councilor for the
American Library Association. Attending two national conferences, travel expenses were paid by
the Arkansas Library Association. This leadership position is a three-year term.
The Children’s Librarian attended the American Library Association midwinter conference in
Seattle, WA; travel expenses were cost-shared with another organization. The Teen Services
Librarian attended the American Library Association annual conference in Chicago, IL; travel
expenses were paid by the Friends of the Bentonville Library. Three library staff attended the
Arkansas Library Association annual conference in Hot Springs, AR.
Two staff members earned graduate degrees in library and information sciences, one of whom
member served as an American Library Association Emerging Leader.
The Library Director and Reference Librarian served on the Arkansas Library Association Board
of Directors.
Bentonville Public Library was featured in several articles of the Arkansas Libraries journal.
The Library hired a new Teen Services Librarian through a public/private partnership. The
professional salary for 18-months was funded by donations from the Bentonville Library
Foundation, the Friends of the Bentonville Library and private donors. The City of Bentonville
partnered by offering benefits for the position.
The Teen Services Librarian spearheaded initiatives to develop viable young adult collections,
programs and services for our community’s teenage demographic.
In 2013, Bentonville Library presented a milestone summer reading program. Participation
totaled 1,733 children and teens who read 22,852 hours during June and July; 7,597 people
88
LIBRARY
•
•
•
•
•
•
•
attended summer events at the library; 110,954 items were checked out during the two month
reading program. The Friends of the Library sponsored BPL’s summer program.
Library staff critically reviewed all digital resources, canceling nine services and replacing key
databases with six products to include legal forms, historical data and readers’ advisory.
Bentonville Public Library began providing free downloadable magazines for patrons with Zinio.
Another downloadable audiobook product was also added to the Library’s digital collections,
called OneClick Digital. Both services were added through discounted consortium pricing models
in partnership with other regional public libraries.
BPL staff critically reviewed library space and collections in order to improve use of materials.
Library employees, City of Bentonville staff and volunteers relocated more than 21,000 books and
several shelving units to improve the appearance and streamline access in key areas at in the
facility.
Bentonville Public Library was awarded a grant for a Rain Garden project from the Illinois River
Watershed Partnership. Through team efforts across various City of Bentonville departments and
volunteerism, the new garden is highly visible from Main Street. The nature initiative will serve as
an educational opportunity for our community.
Staff participated in the Library’s 5th annual in-service training.
BPL continued volunteer opportunities for junior partners, teens, adults, program presenters and
corporate groups. For 2013, 395 library volunteers gave 8,022 hours to Bentonville Library. This
contribution is valued at $177,600.66. Library volunteerism was included in the City of
Bentonville’s Volunteer Community of the Year initiative.
•
•
•
•
•
•
•
Bentonville Public Library will outline new 3-year strategic plan activities, goals and objectives, as
appropriate for library services. The updated plan will cover years 2013-2015.
Library staff will participate in a staff in-service training in February.
BPL will continue to offer value-added programs and services for children, teen and adults.
Library staff will continue to offer outreach activities and cooperative partnerships with appropriate
community organizations, as these activities broaden the Library’s reach in our community.
Bentonville Library will continue development of important library collections, specifically materials
that support the educational and life-enriching needs of our library customers.
Library administration will seek alternative funding resources to supplement the City’s operational
budget to support special programs and collections.
The Library will continue to focus on facility maintenance in efforts to keep the library building and
grounds in excellent condition. A major focus in 2014 is reupholstering worn fabric on highly used
furnishings and repairing wood work in the adult spaces
89
LIBRARY
LIBRARY
DIRECTOR
SECRETARY
LIBRARY
COLLECTION
DEVELOPMENT
LIBRARY
SPECIALISTS
LIBRARY CLERKS
PART TIME
90
LIBRARY
TECHNICAL
SERVICES
LIBRARY
Description
2012 Actual
Taxes
Charge for Services
Interest
Other Income
2013 Budget
2014 Request
37,000
52,000
16,200
49,966
1,305
Salaries & Wages
Benefits
Property Services
Other Services
41,980
67,470
37,000
93,980
525,686
119,056
211,098
100,614
48,336
38,093
538,345
127,102
235,165
106,265
61,555
23,330
635,389
160,637
241,000
120,915
62,370
27,605
23,042
Debt Service
Total Expenditures
1,065,925
Change in
Dollars
$
15,000
41,980
56,980
-
1,091,762
1,247,916
Net
$
(998,455)
$ (1,054,762)
$ (1,153,936)
$
Change in
Percentage
----40.5%
---154.0%
97,044
33,535
5,835
14,650
815
4,275
-
18.0%
26.4%
2.5%
13.8%
1.3%
18.3%
----
156,154
--14.3%
-
---
(99,174)
--
Budget Summary
• Revenues are up due to increased collections of fines and lost books.
budgeted for 2014. Library is also adding 3 part time additional personnel in 2014.
• Professional Services are up due to cost of collections.
• Property Services are up due to increased building and grounds maintenance along with
communication expense.
91
PARKS MAINTENANCE
TASK
To provide a safe, quality and wholesome parks and recreational facilities that encourages
healthy lifestyles and community pride.
•
Park Improvements.
•
Continue improvements to various parks across the City.
92
PARKS (PUBLIC WORKS) MAINTENANCE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
1,585
$
2013 Budget
2014 Request
41,775
40,000
40,000
42
23,610
29,252
96,264
40,000
40,000
528,189
201,388
148,219
82,663
106,917
4,900
562,184
227,893
138,850
85,300
124,600
18,810
609,679
226,931
131,600
110,300
120,000
18,810
64,855
101,500
167,000
1,137,131
1,259,137
1,384,320
Change in
Dollars
$
47,495
(962)
(7,250)
25,000
(4,600)
65,500
125,183
Net
$ (1,040,867)
$ (1,219,137)
$ (1,344,320)
$
(125,183)
Change in
Percentage
---0.0%
----0.0%
8.4%
-0.4%
-5.2%
29.3%
-3.7%
0.0%
-64.5%
---9.9%
----
Budget Summary
budgeted for 2014.
• Professional Services are up due to increased temporary workers that will be used during the
summer months for mowing and parks maintenance..
93
PARKS (PUBLIC WORKS) MAINTENANCE
Public Works
Director
Maintenance
Supervisor
Foreman
Foreman
Finish Mowing
Sanitation
Ball Crew
Cemetery
Custodial
Mechanics
Rough Mow
Maintenance
Landscape
Seasonal Labor
Seasonal Labor
Seasonal Labor
Seasonal Labor
Custodian
Mechanic
Seasonal Labor
Seasonal Labor
Flower Person
Park Worker
Park Worker
Seasonal Labor
Park Worker
Custodian
Seasonal Labor
Seasonal Labor
Flower Person
Park Worker
Custodian
Heavy Equipment
Operator
Heavy Equipment
Operator
Flower Person
Park Worker
Custodian
Park Worker
Park Worker
Seasonal Labor
Park Worker
Seasonal Labor
Park Worker
Heavy Equipment
Operator
Park Worker
94
PARKS RECREATION
TASK
The mission of Bentonville Parks and Recreation is to “Enrich lives through recreation, leisure and
culture.”
•
•
•
•
Constructed new restroom / concession facility at the Elm Tree Ball fields
Implemented new recycling program for the sport complexes at Memorial Park.
Successfully promoted and produced the first annual Bentonville Sports Festival.
Began construction of Phase II (building) of the Bentonville Community Center.
2014 GOALS
•
•
•
Construct parking lot for Elm Tree Park.
Continue with park signage.
Continue with improvements at Orchards Park.
.
95
PARKS RECREATION
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
2013 Budget
2014 Request
628,309
717,125
911,905
130,633
668,292
1,427,234
25,000
225,000
967,125
250,000
1,161,905
967,100
346,824
402,558
520,663
342,829
27,270
1,027,080
407,679
484,983
577,820
331,554
28,944
1,122,452
421,086
663,548
702,466
363,864
40,477
429,210
689,300
640,150
3,036,454
3,547,360
3,954,043
Change in
Dollars
$
194,780
(25,000)
25,000
194,780
95,372
13,407
178,565
124,646
32,310
11,533
(49,150)
406,683
Net
$ (1,609,220)
$ (2,580,235)
$ (2,792,138)
$
(211,903)
Change in
Percentage
---27.2%
---100.0%
11.1%
20.1%
9.3%
3.3%
36.8%
21.6%
9.7%
39.8%
--7.1%
---11.5%
----
Budget Summary
• Revenues are up to due to an increase in recreational activities. Numerous programs have been
added and some programs were highly successful.
budgeted for 2014.
• Supplies and Materials are up due to increased expenses in recreational services which are
offset 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 an additional parks facility that was completed in 2013.
96
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.
•
•
•
•
Conducted Regional Development Conference with the cities of Rogers, Lowell, Springdale, and
Fayetteville
Completed Phase III of the City Wayfinding Signage Program
Received the Arkansas Business City of Distinction Award in the Quality of Life and Main Street
Categories
Received the Arkansas Shine Award recognizing Bentonville's on-going commitment to Quality of
Life Programs
•
•
•
•
•
•
Develop a revitalization strategy for the North Walton Boulevard corridor
Review and update the city's General Plan
Review and update city zoning and subdivision regulations in accordance with the city's General
Plan
Remediate substandard structures with proactive code enforcement practices
Continue city beautification efforts through tree plantings, gateway enhancement, and related
landscape projects
Conduct annual Development Conference with regional partner cities
97
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
98
PARKS
RECREATION
PLANNING
Description
2012 Actual
2013 Budget
2014 Request
18,785
28,902
25,950
27,300
20,377
38,000
106,064
25,950
27,300
393,986
161,131
41,154
261,663
75,654
83,883
457,351
172,733
28,940
344,869
79,725
56,640
498,069
193,123
26,730
356,609
76,600
63,940
46,464
70,000
92,000
1,063,936
1,210,258
1,307,071
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
1,350
1,350
Net
$
(957,873)
$ (1,184,308)
$ (1,279,771)
$
Change in
Percentage
---5.2%
----5.2%
40,718
20,390
(2,210)
11,740
(3,125)
7,300
22,000
96,813
8.9%
11.8%
-7.6%
3.4%
-3.9%
12.9%
-31.4%
---8.0%
-
---
(95,463)
--
Budget Summary
• Revenues are up due to a slight increase in growth.
budgeted for 2014.
• Supplies and Materials are down due to the replacement of some minor equipment in 2013.
• Professional Services are up due to some one time studies in 2014.
99
POLICE
TASK
To make citizens and visitors feel free of the fear of crime, and safe from crime and disorder.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Completed new asphalt paving and striping for employee parking area
Installed new emergency power transfer switch for Police Building
Installed complete new IP based radio system
Installed complete new indoor/outdoor security camera system
Installed complete new interview and interrogation audio/video recording system
Replaced aging/outdated bullet proof vests and handguns
Staffed four (4) telecommunicators in the Dispatch Office with more frequency than any previous
year
Staffed six (6) patrol officers on 2PM to 10PM shift
Organized a Narcotics Unit with three (3) Narcotics Detectives and one (1) newly established,
from existing personnel, Narcotics Sergeant
Converted a part time position to a full time Administrative Tech to assist property, records, and
evidence needs
Developed a four (4) officer School Resource Officer Team in cooperation with the School District
Updated several Police Department Policies
Began transition to completely NEW in (patrol) car camera system with 13 units completed
Worked on evidence storage space issues by concentrating on property destruction orders
Completed the building of a Hostage Negotiations Team attached to SWAT Team
Reorganized, updated, and upgraded our Field Training Program and graduated 12+ officers
Reorganized/modified K9 unit to remove them from regular shifts and begin to better utilize the
K9 program
Continued aggressive recruiting and hiring to maintain full staffing levels in Dispatch and Patrol
Implemented a digital ticketing system (Digiticket)
Implemented a computerized/automated fingerprinting system
Utilized approximately $470,000 in Department of Homeland Security Grant Program funding to
update and add to Bomb Squad capabilities
Utilized equitable sharing funds to begin upgrades to police gym equipment
•
•
•
•
•
•
•
•
•
•
•
•
•
Install perimeter fencing and gates to better secure the main police facility
Complete upgrades to police gym equipment
Make repairs to sidewalks at the facility, specifically the handicap ramp area
Make repairs and upgrades to our existing armored police vehicle
Update police department policies and develop mutual aid agreements
Continue transition to new in-car system with a minimum of 8 more units to be completed
Continue to work on evidence storage issues by addressing property destruction orders
Utilize approximately $482,000 in additional Department of Homeland Security Grant Program
funding for Bomb Squad
Implement two (2) license plate readers
Establish from existing personnel, a Lead Animal Control Officer position to better supervise and
manage animal complaints
Establish from existing personnel, a Dispatch Quality Control and Training position, to better
ensure quality communication services
Develop Riot response capabilities and acquire riot gear
Upgrade Computer Forensics and Information Technology work spaces
100
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
101
EVIDENCE CRIME
SCENE TECH
POLICE
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
$
211,057
4,605
431,960
159,894
25,202
2013 Budget
$
200,000
5,275
179,000
139,200
19,185
2014 Request
$
230,000
5,000
174,000
262,000
19,185
93,956
603,131
1,529,805
542,660
690,185
4,406,302
1,606,294
465,757
233,700
362,968
140,729
4,811,136
1,788,096
577,364
316,791
340,637
226,350
5,002,587
1,914,815
677,480
311,221
369,722
243,671
631,176
784,000
65,000
206,000
7,846,926
8,909,374
8,725,496
Change in
Dollars
$
30,000
(275)
(5,000)
122,800
147,525
191,451
126,719
100,116
(5,570)
29,085
17,321
(578,000)
(65,000)
(183,878)
Net
$ (6,317,121)
$ (8,366,714)
$ (8,035,311)
$
331,403
Change in
Percentage
15.0%
-5.2%
-2.8%
88.2%
0.0%
---27.2%
4.0%
7.1%
17.3%
-1.8%
8.5%
7.7%
--73.7%
-100.0%
---2.1%
----
Budget Summary
budgeted for 2014.
• Supplies and Materials are up due to minor equipment additions and increased fuel costs.
• Property Services are up due to increased maintenance costs on vehicles as well as building
repairs.
• Other Services are up due to increases in travel and training costs.
102
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
103
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.
•
•
•
•
•
Completed automated meter project planning for deployment including integration with the billing
system for phase 1
Began installation of phase 1 meter installations
Began initial review of needs and requirements to outsource bill print and mailing services
Implemented
Managed increased inbound call volume to department, currently more than 60,000 calls per year
are answered by the department
•
•
•
•
•
st
Complete installation of 1 phase of the automated meter project
nd
Plan and implement 2 phase of automated meter project, including integration with billing
system and web-site
Implement next generation of eGov website
Outsource bill printing
Review Terms and Conditions of Service
104
BILLING AND
COLLECTION
MANAGER
ACCOUNT CLERK
BILLING
ACCOUNT CLERK
COLLECTION
UTILITY BILLING
ANALYST
UTILITY CLERKS
105
Description
Taxes
Charge for Services
Interest
Other Income
2012 Actual
$
2013 Budget
$
-
2014 Request
809,887
818,000
800,000
52,527
54,800
24,800
862,414
872,800
824,800
340,197
106,267
527,284
259,990
3,394
2,151
349,039
121,090
212,870
288,240
3,730
4,150
423,333
150,543
222,143
391,781
7,970
8,050
49,969
50,000
27,300
9,726
1,298,978
1,029,119
1,231,120
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
$
(18,000)
(30,000)
(48,000)
74,294
29,453
9,273
103,541
4,240
3,900
(22,700)
202,001
Net
$
(436,564)
$
(156,319)
$
(406,320)
$
(250,001)
Change in
Percentage
----2.2%
---54.7%
--5.5%
21.3%
24.3%
4.4%
35.9%
113.7%
94.0%
--45.4%
---19.6%
----
Budget Summary
budgeted for 2014.
• Supplies and Materials are up due to increases in minor equipment purchases and increases in
postage expense.
• Professional Services are up due to increased costs of software maintenance contracts.
106
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.
•
•
•
•
•
•
•
•
Energized Substation “I” and associated 161 kV Transmission line
Treated approximately 20% of our oldest power poles to extend life by 10 yrs.
Implemented a new Outage Management System for reporting, addressing, and tracking
outages. System allows BEUD to also track reliability. Over the last 8 months since
implementation of the system, BEUD’s reliability is 99.94%.
Now have the ability to report power outages via your smart phone
Began use of a third party outage reporting system. In doing this we now have 20 phone lines
available as opposed to only 1 line for reporting an outage
Placed power lines underground along the Central Ave improvements to allow for a cleaner look
with the street improvements
Upgraded Substation “B” to our SCADA system and began upgrades on Substation “C”, which
will be complete in the first half of 2013. This will allow us to monitor our entire electric and in
conjunction with the new meters, diagnose problems quickly leading to faster restoration times
Mayor and City Council approved a total water and electric meter change out program supplied
by Mueller Systems. This program will include a complete automated meter reading system, new
billing software as well as an upcoming customer portal that will allow Bentonville residents the
ability to monitor and manage their homes’ water and electric consumption. Project is provided
and installed by Mueller Systems
•
•
•
•
•
•
•
•
•
Complete upgrade of Substation “C”, including SCADA, there by linking all of BEUD’s substation
and giving us the ability to monitor them
Complete Windmill Road Loop to provide a more reliable system for the new schools and all the
subdivisions in the area
Begin rebuild of the utility lines along Hwy 12 in association with the future widening
Begin upgrade of lines around old Bentonville Fairgrounds so electric lines can on South Main St.
removed in association with the future widening
th
Begin design of 8 Street utilities in association with the future widening
Complete electric rate study
Investigate use (and possible installation of) of LED lights
Continue to treat older power poles and extending useful life
Complete AMI electric and water meter change out, allowing the City to begin reading all meters
remotely, monitoring the entire water and electric system remotely, allow all customers access to
their daily power/water usage, thereby allowing them to monitor and budget monthly expense
107
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
108
GROUND
WORKERS
TREE TRIMMERS
ENGINEERING
CITY ENGINEER
WAREHOUSE
ASSISTANT
SECRETARY
WAREHOUSE
WORKERS
CONSTRUCTION
INSPECTORS
STORM WATER
CONTROL
INSPECTOR
ELECTRIC
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
2013 Budget
2014 Request
51,073,249
50,863,345
50,436,660
17,474
1,572,516
51,742
52,714,981
50,863,345
50,436,660
2,309,964
809,595
327,253
197,830
516,150
152,684
40,118,400
5,185,000
600,515
2,404,555
857,941
357,120
235,446
530,830
152,734
39,156,995
5,055,300
425,000
596,325
50,217,391
49,772,246
2,254,243
776,592
405,775
190,579
526,151
127,441
39,181,258
5,489,640
596,325
1,940,963
51,488,967
Change in
Dollars
$
(426,685)
(426,685)
94,591
48,346
29,867
37,616
14,680
50
(961,405)
(129,700)
425,000
(4,190)
(445,145)
Net
$ 1,226,014
$
645,954
$
664,414
$
Change in
Percentage
----0.8%
-----0.8%
4.1%
6.0%
9.1%
19.0%
2.8%
0.0%
-2.4%
-2.5%
--0.7%
--0.9%
-
---
18,460
2.9%
Budget Summary
• Revenues are down slightly due to decreases in residential and commercial sales projections.
budgeted for 2014.
• Supplies and materials are up due to increases in minor equipment purchases that will not be
made in 2013 as well as decreased fuel costs.
• Professional Services are up due to outside engineering costs and software maintenance.
• Property Services are up to due increased machinery and building maintenance costs.
• Utility Cost of Goods are down due to decreased sales.
109
INVENTORY
TASK
To purchase, organize and maintain an appropriate inventory for all materials needed for
construction operations by the City of Bentonville public works departments.
•
•
•
Successful year end physical inventory count
Implemented new user friendly fueling system
Installation of two new generators
•
•
•
Continue reducing inventory
New roof for old warehouse
Re-surface/pave by fuel pumps and behind old warehouse
110
INVENTORY
WAREHOUSE
SUPERVISOR
WAREHOUSE
ASSISTANT
WAREHOUSE
WORKER
111
INVENTORY
Description
2012 Actual
Taxes
Charge for Services
Interest
Other Income
2013 Budget
2014 Request
119
119
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
110,762
44,052
15,985
6,270
14,356
6,851
-
62,776
261,052
-
113,177
46,736
24,200
6,829
20,600
9,975
116,450
48,549
27,430
9,078
20,600
10,405
60,000
30,000
281,517
262,512
Change in
Dollars
$
-
Net
$
(260,933)
$
(281,517)
$
(262,512)
$
Change in
Percentage
----------
3,273
1,813
3,230
2,249
430
(30,000)
(19,005)
2.9%
3.9%
13.3%
32.9%
0.0%
4.3%
--50.0%
----6.8%
-
---
19,005
--
Budget Summary
budgeted for 2014.
• Professional Services are up due to software maintenance.
112
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.
•
•
•
•
.72 % accuracy rating / goal .55%
Reduced amount of unread meters to .51% / goal of .70%
Changed out 405 Focus electric meters due to display errors.
Identified electric meter locations in 18 large electric meter routes, currently are identifying
specific difficult meter locations
•
•
•
•
•
Assist Mueller/MiNet meter installation with meter locations / access.
Continue to change out Focus electric meters with display errors as needed.
Hold accuracy rating at .68% during AMI change out with temporary loss of touch read waters.
Attain unread meter goal of .50%.
Continue difficult / safe entry electric meter identification.
113
METER READING
BILLING AND
COLLECTION MANAGER
FOREMAN
SERVICE
REP
METER READER
114
METER READING
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
2013 Budget
109
8,998
9,107
2014 Request
-
-
335,910
138,919
39,769
12,373
12,723
1,966
329,543
146,319
45,883
13,907
20,770
2,950
296,226
134,618
47,918
14,725
20,770
3,000
4,636,514
218,345
25,810
188,237
5,366,411
777,717
543,067
Change in
Dollars
$
(33,317)
(11,701)
2,035
818
50
(192,535)
(234,650)
Net
Change in
Percentage
----------10.1%
-8.0%
4.4%
5.9%
0.0%
1.7%
--88.2%
----30.2%
$ (5,357,304)
$
(777,717)
$
(543,067)
$
234,650
Budget Summary
• Salaries and Wages and Benefits are down due to the elimination of a full time position.
• Supplies and materials are up due to minor equipment purchases.
115
----
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
116
SANITATION
Description
2012 Actual
2013 Budget
2014 Request
4,181,792
3,123,405
3,237,755
3,123,405
3,237,755
Taxes
Charge for Services
Interest
Other Income
910
4,182,702
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
17,651
3,948,536
17,655
2,839,460
17,655
2,913,980
3,966,187
2,857,115
2,931,635
Change in
Dollars
$
114,350
114,350
Net
$
216,515
$
266,290
$
306,120
$
Change in
Percentage
---3.7%
----3.7%
74,520
74,520
-----0.0%
2.6%
----2.6%
-
---
39,830
15.0%
Budget Summary
• Revenues are down due to a rate adjustment that reduced the City’s Residential and Commercial
rates.
• Utility Cost of Goods is likewise down based on this decreased costs..
117
SEWER REHAB
TASK
To provide citizens of Bentonville prompt professional service in the collection of wastewater in an
environmentally sound manner.
•
•
•
•
•
•
nd
•
•
•
•
•
•
•
th
Replaces several sewer main line projects: NW 2 , the Deming Subdivision around NW 6 , NW
th
7 , NW C, NW D, the Razorback Subdivision and Benton street.
Replaced over 5,800 feet of sewer main that has greatly improved our sewer collection system.
Rebuilt 31 manholes in 2013
Hydro-cleaned over 615,000’ of sewer main
Televised over 160,000’ of sewer main
During 2013 we completed 6500 utility locates
Design and build Centerton sewer metering station
Complete construction phase of the South Lift Station Upsize Project
rd
Reline 6-inch main sewer line NE 3 and NE J street
Televise approximately 100,000 feet of sewer main line
Clean approximately 900,000 feet of sewer main line
Continue to collect sewer system GIS data and update system maps
Complete Phase I of the Deming’s Addition Sewer Line Replacement Project
118
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
119
METER
TECHNICIAN
SEWER REHAB
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
2013 Budget
2014 Request
51,349
8,800
8,800
616,528
668,900
8,800
1,000,000
1,008,800
660,255
266,085
69,781
226
79,089
16,553
687,464
291,002
77,375
7,870
90,240
10,800
662,508
288,545
94,700
4,106
182,400
21,250
283,488
445,000
1,373,000
1,424,418
981,224
3,781,119
1,424,410
1,434,819
3,034,161
4,061,328
1,023
Change in
Dollars
$
1,000,000
1,000,000
(24,956)
(2,457)
17,325
(3,764)
92,160
10,450
928,000
10,409
1,027,167
Net
$ (3,112,219)
$ (3,025,361)
$ (3,052,528)
$
Change in
Percentage
---0.0%
----11363.6%
-3.6%
-0.8%
22.4%
-47.8%
102.1%
96.8%
-208.5%
-0.7%
-33.9%
-
---
(27,167)
--
Budget Summary
budgeted for 2014.
• Supplies and Materials are up due to some minor equipment replacements that will be made in
2014.
• Property Services are up due to increases in vehicle maintenance as well as equipment leasing
expenses.
120
PUBLIC WORKS DIRECTOR
TASK
To direct the activities of all the water, wastewater and sewer public utility departments, to provide
infrastructure and plans for growth. To keep the Mayor and City Council advised as appropriate with
regard to activities in the public utility area. To initiate programs and policies to improve facilities and
services, and to ensure compliance with state and federal regulatory agencies.
•
Continued providing assistance in furthering the goals of the City and the Northwest Arkansas
Conservation Authority to provide a regional wastewater treatment option.
•
Continued efforts of challenging EPA’s unfounded TMDL for phosphorous on Town Branch. This
year, staff had several positive engagements with both ADEQ and EPA working toward an
accurate and responsible resolution. A final draft TMDL was developed and public noticed
through ADEQ. Staff, along with Geosyntec, continue to work with ADEQ to finalize a submittal
to the EPA. I anticipate a resolution to this matter in 2014.
•
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 2013.
•
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.
121
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
122
Description
2012 Actual
Taxes
Charge for Services
Interest
Other Income
2013 Budget
-
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2014 Request
-
97,071
35,852
1,160
7
3,805
6,692
-
100,302
38,347
1,070
20
3,500
8,200
103,848
39,786
360
20
3,500
8,050
-
11,989
156,576
Change in
Dollars
$
-
-
151,439
155,564
Net
$
(156,576)
$
(151,439)
$
(155,564)
$
Change in
Percentage
----------
3,546
1,439
(710)
(150)
4,125
3.5%
3.8%
-66.4%
0.0%
0.0%
-1.8%
-----2.7%
-
---
(4,125)
--
Budget Summary
budgeted for 2014.
123
WASTEWATER
TASK
To protect the public health and environment through effective treatment of wastewater.
•
•
•
•
•
•
•
•
•
•
Completed and submitted the NPDES permit renewal application to ADEQ on August 27, 2013.
The composting facility had another successful year and has provided a beneficial use for biosolids and green-waste that otherwise would have been destined for the landfill.
Whole Effluent Toxicity testing showed no toxicity.
Purchased a new dump truck to replace the 15 year old unit at the wastewater treatment plant.
Purchased a new hydraulic pump to replace the 10 year old unit at the wastewater treatment
plant.
Purchased a new portable 50 KW generator to provide emergency power to lift stations.
Completed phase I of the wastewater treatment plant fencing project by installing, improving and
replacing portions of the chain link perimeter fence to improve safety and security.
Purchased and installed a variable frequency drive on rotor #90 at the wastewater treatment
plant.
Replaced the spectrophotometer in the wastewater treatment plant laboratory.
Replaced the automatic refrigerated sampler in the influent building at the wastewater treatment
plant.
•
•
•
•
•
•
•
•
Purchase and install density current baffles in clarifier #2 to help maintain NPDES permit
compliance by reducing the amount of effluent total suspended solids being discharged.
Purchase a replacement bar screen grinder for the McKissic lift station bar screen.
Perform wet well and electrical control panel improvements at the Rice Road lift station.
Complete phase II of the wastewater treatment plant fencing project by installing, improving and
replacing portions of the chain link perimeter fence to improve safety and security.
Purchase and install effluent Phosphorus and PH monitoring equipment at the wastewater
treatment plant to allow more efficient and economical Phosphorus removal.
Purchase a new sedan to replace the 15 year old unit now being used by the Wastewater
Department.
Sand blast and repaint the grit chamber.
Purchase and install replacement motor control centers for the obsolete equipment at the
McKissic lift station.
124
WASTEWATER
MANAGER
ASSISTANT
MANAGER
SECRETARY
OPERATIONS
FOREMAN
COMPOST
FOREMAN
LAB
PRETREATMENT
SUPERVISOR
OPERATOR
OPERATOR
LAB TECHNICIAN
MAINTENANCE
FOREMAN
MAINTENANCE
TECHNICIAN
OPERATOR
125
WASTEWATER
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
2013 Budget
2014 Request
10,986,448
10,801,295
11,902,650
6,779
703
21,967
11,015,897
10,801,295
11,902,650
933,272
386,225
334,645
244,195
421,940
42,020
4,825,480
267,700
418,110
965,133
415,247
344,545
258,495
409,740
42,450
4,920,000
197,000
500,000
417,370
7,873,587
8,469,980
947,496
374,544
243,814
363,878
400,316
33,776
4,867,440
357,220
417,362
724,625
8,730,471
Change in
Dollars
$
1,101,355
1,101,355
31,861
29,022
9,900
14,300
(12,200)
430
94,520
(70,700)
500,000
(740)
596,393
Net
$ 2,285,426
$ 2,927,708
$ 3,432,670
$
504,962
Change in
Percentage
---10.2%
----10.2%
3.4%
7.5%
3.0%
5.9%
-2.9%
1.0%
2.0%
-26.4%
--0.2%
-7.6%
--17.2%
Budget Summary
• Revenues are up due to a rate adjustment in 2013.
budgeted for 2014.
• Supplies & Materials are up due to increases in minor equipment purchases.
• Property Services are down due to decreases in maintenance accounts.
• Utility Cost of goods sold is up slightly due to payments to NACA.
126
WASTEWATER
Treated
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
1.290 Billion
3.111 MGD
3.534 MGD
7,254
2.65million lbs
8,396
1054
517
183.4
517
18,573
$48,417
127
Percent of Change –
Previous Year
8.7%
7.4%
8.6%
4.3%
0.0%
1.0%
18.3%
-18.0%
62.2%
-18.0%
40.3%
-22.5%
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 791 new water meters 739 5/8”, 26 1” and 26 2”.
During 2013 we completed 6500 utility locates.
We permitted 298 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 repaired 82 leaks and installed 49 new water services during 2013
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: Almand Drive, Katie Court, NW A, NW 2nd, SE A and SE 10th which totaled to
almost 5,500’ of pipe replaced or installed.
During 2013 we also started the design of a new administration building for the Water Utilities
Department. This building will house our existing administration and in turn will provide additional
vehicle and equipment storage after we demo out our existing office space.
•
•
•
•
•
•
•
Complete shop addition design phase and begin the construction phase
Complete construction phase of the Oakwood Heights Water Line Replacement Project
Continue to collect Water system GIS data and update system maps
Inspect the interior of the 1 MG elevated water storage tank
Upgrade flow volume in the NE quadrant
Continue to upgrade and replace undersized and deteriorated lines near the downtown area
Continue to paint and flow fire hydrants and test and replace water meters
128
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
129
METER
TECHNICIAN
WATER
Description
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
2012 Actual
2013 Budget
2014 Request
9,952,536
9,520,676
9,262,075
7,589
116,470
645,381
10,721,976
235,000
9,755,676
1,235,000
10,497,075
892,671
357,800
143,796
40,774
469,893
33,340
4,275,389
298,700
908,375
374,783
139,750
5,955
443,760
47,150
4,200,183
1,244,250
1,208,573
1,264,707
8,985,643
1,206,565
950,331
399,747
187,220
10,826
433,310
52,725
4,076,840
2,151,000
250,000
1,207,972
8,570,771
9,719,971
Change in
Dollars
$
(258,601)
1,000,000
741,399
41,956
24,964
47,470
4,871
(10,450)
5,575
(123,343)
906,750
250,000
1,407
1,149,200
Net
$ 1,736,333
$ 1,184,905
$
777,104
$
(407,801)
Change in
Percentage
----2.7%
---425.5%
7.6%
4.6%
6.7%
34.0%
81.8%
-2.4%
11.8%
-2.9%
72.9%
-0.1%
-13.4%
---34.4%
Budget Summary
• Revenue is down for 2014 based on projections.
budgeted for 2014.
• Supplies and Materials are up due to some minor equipment replacement purchases as well as
fuel cost increases in 2014.
130
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.
131
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
132
FIRE IMPACT FEES
Description
2012 Actual
2013 Budget
2014 Request
200,000
110,000
175,000
200,000
110,000
175,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
200,000
110,000
200,000
110,000
-
Net
Change in
Dollars
$
65,000
65,000
175,000
$
-
$
-
133
$
-
$
Change in
Percentage
----59.1%
---59.1%
(110,000)
(110,000)
---------100.0%
---100.0%
175,000
---
-
--
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
134
PARKS IMPACT FEES
Description
2012 Actual
2013 Budget
2014 Request
470,000
470,000
550,000
470,000
470,000
550,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
80,000
80,000
$
235,000
235,000
235,000
235,000
235,000
235,000
-
$
-
135
-
550,000
$
-
$
Change in
Percentage
----17.0%
---17.0%
(235,000)
(235,000)
---------100.0%
---100.0%
315,000
-134.0%
-
--
WATER CAPACITY FEES
TASK
To account for Water Capacity Fees.
N/A
N/A
BUDGET SUMMARY
These funds can only be used for capital items related to new growth. Revenue is up due to a slight
increase in building permit revenue.
Water Department when qualifying expenses are incurred. Fees are as follows:
•
•
SF with 0.625” meter (5/8)
SF with 1.00” meter (1”)
$1,457
$1,889
All Other Residential Based on Meter Size (same as nonresidential below)
NON-RESIDENTIAL (BASED ON METER SIZE)
Meter Sizes in Inches
Type
• 0.625“ meter (5/8) Displacement
$1,371
• 1.000” meter (1”) Displacement
$2,004
• 2.000” meter (2”) Compound
$4,055
• 4.000” meter (4”) Compound
$19,231
136
WATER CAPACITY FEES
Description
2012 Actual
2013 Budget
2014 Request
470,000
470,000
550,000
470,000
470,000
550,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
80,000
80,000
$
235,000
235,000
235,000
235,000
235,000
235,000
-
$
-
137
-
550,000
$
-
$
Change in
Percentage
----17.0%
---17.0%
(235,000)
(235,000)
---------100.0%
---100.0%
315,000
-134.0%
-
--
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
138
$1,139
$1,535
$3,020
$14,011
WASTEWATER CAPACITY FEES
Description
2012 Actual
2013 Budget
2014 Request
360,000
360,000
-
500,000
360,000
360,000
500,000
Taxes
Charge for Services
Interest
Other Income
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
-
Net
Change in
Dollars
$
140,000
140,000
-
360,000
-
360,000
360,000
$
-
-
$
-
139
500,000
$
-
$
Change in
Percentage
----38.9%
---38.9%
(360,000)
(360,000)
---------100.0%
---100.0%
500,000
---
-
--
STREET
TASK
To maintain city streets in good condition, to keep the streets passable in inclement weather, and
to keep them clean.
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Completed construction of SW “I” South Project
Completed right-of-way and easement acquisition of Main St. South Project
Began and completed City Wide Traffic Study
Held Design Public Meeting for the 8th Street Project
Submitted 60% plans to AHTD and FHWA for review on 8th St. Project
Began Tributary 2 West Drainage Study
Began and completed right-of-way and easement acquisition on the Hwy 12 in partnership with
AHTD
Began the SE 10th Drainage Project
Installed lighted pedestrian crossings at three locations; Bright Road, Gator Road, Tiger Blvd.
Major upgrade to new hardware and software for the Traffic Management Center
Conducted study in partnership with City of Rogers to determine feasibility of the extension of
46th Street to Eagle Way
Continued working with the Corps of Engineers and FEMA on the Trib 2 Drainage project in
conjunction with the Main Street Project
Resurfaced 2 miles of city streets
Repaired over 500 linear feet of sidewalk, curb and gutter
Cleaned over 5500 linear feet of drainage ditches
Utilized approx. 1000 tons of asphalt for street repairs.
Supported multiple small and mid-sized projects with other city departments
Crack sealed numerous streets within the city
Placed 815 tons of sand/salt on roadways during December ice/snow event
•
•
•
•
•
•
•
•
•
•
•
•
Begin right-of-way and easement acquisition on 8th Street Project
Begin utility relocation on 8th Street Project
Begin construction of Main Street South project
Begin Trib 2 Drainage Project in conjunction with Main Street South Project
Begin and complete construction of NE 2nd Street Drainage Project
Award bid and begin construction on Hwy 12 project in partnership with AHTD
Resurface 3 miles of city streets
Continue to maintain and improve city wide drainage ways
Maintain and improve city streets with industry best practices
Maintain and improve city sidewalk and trail infrastructure with industry best practices
Continue to support other city departments on in-house projects
Continue to look for more cost effective and improved methods for maintaining street
infrastructure
140
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
141
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
2012 Actual
$ 3,125,807
382,105
55,318
41,092
6,366
151,681
5,664
3,768,033
2013 Budget
$ 2,949,400
8,000
2,957,400
2014 Request
$ 3,075,000
12,000
76,913
3,163,913
Change in
Dollars
$ 125,600
4,000
76,913
206,513
861,878
330,860
93,913
38,497
220,990
19,282
1,873,824
3,439,244
883,777
365,104
106,810
39,715
342,265
19,600
1,138,530
61,599
2,957,400
977,500
418,956
114,555
38,787
352,220
21,395
1,240,500
3,163,913
93,723
53,852
7,745
(928)
9,955
1,795
101,970
(61,599)
206,513
$ 328,789
$
-
$
-
$
Change in
Percentage
4.3%
--50.0%
----7.0%
10.6%
14.7%
7.3%
-2.3%
2.9%
9.2%
-9.0%
-100.0%
--7.0%
-
---
-
--
Budget Summary
• Revenue is up slightly due to property taxes.
budgeted for 2014.
• Supplies and Materials are up due to increases in minor equipment purchase.
• Property Services are up due to increased maintenance costs in public works projects as well as
vehicle and building maintenance.
3
142
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
143
DEBT SERVICE FUND
Description
Taxes
Charge for Services
Interest
Other Income
2012 Actual
$ 6,560,000
2013 Budget
$ 6,960,000
2014 Request
$ 7,200,000
6,560,000
6,960,000
7,200,000
Salaries & Wages
Benefits
Property Services
Other Services
Debt Service
Total Expenditures
Change in
Dollars
240,000
$
240,000
240,000
240,000
-
6,560,000
6,960,000
7,200,000
6,560,000
6,960,000
7,200,000
Net
$
-
$
-
144
$
-
$
Change in
Percentage
3.4%
-------3.4%
---------3.4%
-3.4%
-
---
-
--
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.
145
CAPITAL ITEMS
Dept Name
Description
p Requested
Type Status
Administration
Administration
Administration
Administration Total
H.T.E. Cognos Software
Network Upgrades (share with Utility Billing)
City Wide Phone Replacement
$
$
$
$
37,205
27,300
300,000
364,505
Impr
Impr
Repl
Yes
Yes
Yes
Engineering
Engineering
Engineering
Engineering
Engineering
Engineering Total
Various City Wide Drainage Projects
Sharrows, 9 Street Locations
2 Wheel Drive Small Truck
Mid Size SUV
Software
$
$
$
$
$
$
60,000
52,500
25,640
26,482
8,000
172,622
Impr
Addl
Repl
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Planning
Planning
Planning
Planning Total
Walton Blvd Trees
Gateway Signs Phase III
SUV - Durango
$
$
$
$
25,000
45,000
22,000
92,000
Impr
Addl
Repl
Yes
Yes
Yes
Building Inspection
Building Inspection Total
Mobile Inspection Software
$
$
25,000
25,000
Addl
Yes
Airport
Airport Total
FAA/State Grant - Fencing and PAPI's
$
$
150,000
150,000
Impr
Yes
Fire
Fire
Fire
Fire
Fire Total
Pre-emption Devices for Signals
New Lucas Device for Squad 10
Fire Truck Station 6
Station 6 Building
$
35,000
$
15,125
$ 500,000
$ 1,500,000
$ 2,050,125
Add'l
Add'l
Add'l
Add'l
Yes
Yes
Yes
Yes
Police
Police
Police
Police
Police
Police Total
Main Building Security Fence & 2 Gates
Police Vehicles - Unmarked
Video Network Storage
New World Server Migration Version 11.0
2 Vehicle License Plate Readers
$
$
$
$
$
$
75,000
35,000
34,500
20,500
41,000
206,000
Addl
Repl
Addl
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Parks (Public Works) Maint
Backhoe
UTV Cemetary
Zero Turn Mower
3/4 Ton Truck 4x4
UTV Streets
$
$
$
$
$
$
94,000
13,000
15,000
32,000
13,000
167,000
Addl
Repl
Repl
Repl
Addl
Yes
Yes
Yes
Yes
Yes
146
CAPITAL ITEMS
Dept Name
Description
p Requested
Type Status
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
Elm Tree Parking Lot
Fountain Pump for Square
Pump for Lawrence Plaza
Park Signage (Elm Tree, Lake B/ville, Town)
Recycle Program Phillips Park
Phillips Dugout Roofing
Phillips Park Pavilion Roofing
Outfield Fence at Elm Tree
Elm Tree Dugouts Roof
Legacy Orchards
Fence Extension at Shop
Flag Poles at Orchard Park
Black Vinyl Fence for Soccer
Children's Garden at Orchards
Train Station Replace Ballards Light
Fiber/Security at Memorial Park pool
Utility Vehicles
Stump Grinder
Mini Excavator
Flatbed Trailer new
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
250,000
12,000
5,700
30,000
15,000
13,000
15,000
34,800
18,000
77,800
11,600
8,000
16,500
19,000
10,000
34,000
16,500
9,000
38,000
6,250
640,150
Impr
Addl
Addl
Addl
Addl
Repl
Repl
Addl
Repl
Addl
Addl
Addl
Addl
Addl
Repl
Addl
Repl
Repl
Repl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Street
Street
Street
Street
Street
Street
Street
Street/Transportation Total
Drainage - City Wide
Drainage - NE 2nd Project
Overlay
Sidewalks
Bull Dozer w/Ripper Attachment
Electronic Message Board
16 Phase Signal Cabinet
$
75,000
$ 600,000
$ 350,000
$
15,000
$ 175,000
$
16,500
$
9,000
$ 1,240,500
Impr
Impr
Impr
Impr
Repl
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Electric
Electric
Electric
Electric
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
Wire Trailer
Phasing Tool (3)
Rotary Cutter Attachment Skid Steer
Infrared Camera
Mueller Handhelds (3)
40' Bucket Truck
60' Bucket Truck
60' Bucket Truck
Digger Derrick
1 Ton Utility Truck with Service Body
3/4 Ton Truck 4x4
$ 200,000
$ 670,000
$ 2,975,000
$ 125,000
$
25,000
$
20,000
$
22,800
$
15,000
$
40,000
$
22,500
$ 155,000
$ 215,000
$ 215,000
$ 265,000
$
50,000
$
40,000
$ 5,055,300
Impr
Addl
Addl
Addl
Addl
Addl
Addl
Addl
Addl
Addl
Repl
Repl
Repl
Repl
Repl
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
147
CAPITAL ITEMS
Dept Name
Description
p Requested
Type Status
Inventory
Inventory Total
Mid Size Forklift
$
$
30,000
30,000
Addl
Yes
Utility Billing
Utility Billing
Network Upgrades (Share with Admin)
$
$
27,300
27,300
Impr
Yes
Meter Reading
Meter Reading
Meter Reading
Mueller Handheld
Truck 4x4
$
$
$
6,025
19,785
25,810
Repl
Repl
Yes
Yes
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab
Sewer Rehab Total
N Walton Sewer Main Replacement
Cahill Subdivision Sewer Main Replacement
S Lift Station Upsize - Capacity Fee project
Demings Subdivision Sewer Main Phase 3
Bentonville Heights Sewer Main Replacement
Aluminum Trench Shoring Box
10x10 Manhole Shoring Box
$ 125,000
$
50,000
$ 1,000,000
$ 100,000
$
80,000
$
8,000
$
10,000
$ 1,373,000
Repl
Repl
Impr
Repl
Addl
Addl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater
Wastewater Total
Inline Phosphorus Analyser for Effluent
Sand Blast and Repaint Grit Chamger
Stamford Baffles for Clarifier 2
Fence Project Phase II
Motor Control Replacement at McKissic LS
Bar Screen Grinder Replacement at McKissic LS
Rice Road Lift Station Upgrade
Mid Size Sedan
$
$
$
$
$
$
$
$
$
25,000
30,000
35,000
15,000
27,000
25,000
15,000
25,000
197,000
Impr
Impr
Impr
Impr
Repl
Repl
Impr
Repl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water
Water Total
Scada Installation Cold Cave Meter Site
Water Storage Tank Maintenance Agreement
New Admin Building - Capacity Fees
AMI Meters
Large AMI Meters and Upgrades
Blueberry Lane Water Main
NW H Street Water Main
8th Street Water Main Upsize and Relocation
Winch for Unit 3020-06
Trench Roller
1/2 Ton 4 x 4 Truck
1 Ton Utility Truck & Bed 4 x 4
$
11,000
$ 350,000
$ 1,000,000
$ 175,000
$ 100,000
$
35,000
$
20,000
$ 300,000
$
11,000
$
29,000
$
30,000
$
45,000
$
45,000
$ 2,151,000
Impr
Impr
Addl
Addl
Addl
Repl
Repl
Impr
Repl
Addl
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
$ 13,967,312
148
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
H.T.E. Cognos Software
$
37,205
This is routine upgrade of the City’s imaging software used for document storage and the City’s website
Administration
Network Upgrades (share with Utility Billing)
$
27,300
This is routine replacement and hardware updates of the City’s imaging software used for document storage and the
City's Website.
Administration
City Wide Phone Replacement
$
300,000
This phone system will be funded from prior set aside money and will be purchased from the State contract.
Engineering
Various City Wide Drainage Projects
$
60,000
These are various projects, materials and equipment around the City that will be performed by the City’s Engineering
Department in addition to the Street routine projects.
Engineering
Sharrows, 9 Street Locations
$
52,500
$
25,640
This sharrows for bike lanes are at 9 various locations in the City.
Engineering
2 Wheel Drive Small Truck
This is a replacements for a 2005 Chevrolet truck that meets the criteria for replacement.
Engineering
Mid Size SUV
$
26,482
This Mid Size SUV is an additional vehicles for the Stormwater Coordinator position that was upgraded last year.
Engineering
Software
$
This is autocad software that will upgrade the current system.
149
8,000
Planning
Walton Blvd Trees
$
25,000
$
45,000
$
22,000
$
25,000
$
150,000
$
35,000
This is the second phase of tree planting project that was started in 2013.
Planning
Gateway Signs Phase III
This is the third phas of the Gateway Sign program by the City and
Planning
SUV - Durango
This is a replacement SUV for various employees to use in the Planning Department.
Building Inspection
Mobile Inspection Software
This is additional software for building inspection and code enforcement.
Airport
FAA/State Grant - Fencing and PAPI's
This capital project will be funded with FAA as well as Arkansas State Grant money.
Fire
Pre-emption Devices for Signals
These devices continue with the pre-emption program that was started a couple of years ago.
Fire
New Lucas Device for Squad 10
$
15,125
$
500,000
$
1,500,000
$
75,000
This is a replacement Lucas Device for Squad 10.
Fire
Fire Truck Station 6
This is a new pumper truck for Station 6.
Fire
Station 6 Building
Station 6 will begin construction in 2014 and should be operational by early 2015.
Police
Main Building Security Fence & 2 Gates
This will fence in the back area of the Police Department and provide for 2 gated entrances.
Police
Police Vehicles - Unmarked
This is a replacement vehicle for a Crown Vic that is no longer serviceable.
150
$
35,000
Police
Video Network Storage
$
34,500
This expands the current video storage by a significant amount so that car videos may be kept longer.
Police
New World Server Migration Version 11.0
$
20,500
$
41,000
$
94,000
This server migration is necessary to upgrade the current software.
Police
2 Vehicle License Plate Readers
These are two new pieces of equipment that will enable police officers to read plates.
Backhoe
This backhoe replaces one that is currently being leased as it will save the City money over the next several years.
UTV Cemetary
$
13,000
$
15,000
$
32,000
$
13,000
$
250,000
This is a replacement UTV for the cemetary.
Zero Turn Mower
This zero turn mower is also a replacement for one that is no longer serviceable.
3/4 Ton Truck 4x4
This is a replacement truck for one that is no longer reliable.
UTV Streets
This is a new UTV to be used on streets.
Parks Recreation
Elm Tree Parking Lot
This paves the existing parking lot at Elm Tree Park. Since this is a growth related project, it will be funded with
impact fees.
Parks Recreation
Fountain Pump for Square
This is an additional fountain pump for the City's downtown square.
151
$
12,000
Parks Recreation
Pump for Lawrence Plaza
$
5,700
$
30,000
$
15,000
$
13,000
$
15,000
$
34,800
$
18,000
$
77,800
$
11,600
$
8,000
This is an additional pump for Lawrence Plaza.
Parks Recreation
Park Signage (Elm Tree, Lake B/ville, Town)
This is a continuation of the Parks signage program.
Parks Recreation
Recycle Program Phillips Park
The City has been gradually adding recycling programs at all of the parks.
Parks Recreation
Phillips Dugout Roofing
This replaces the dugout at Phillips Park.
Parks Recreation
Phillips Park Pavilion Roofing
This replace the Phillps Park pavilion roof.
Parks Recreation
Outfield Fence at Elm Tree
This is additional fencing at Elm Tree Park.
Parks Recreation
Elm Tree Dugouts Roof
This replaces the roof at the Elm Tree Park Dugouts.
Parks Recreation
Legacy Orchards
This is additional improvements at Orchards Parks.
Parks Recreation
Fence Extension at Shop
This is additional fencing at the Park and Recreation shop building.
Parks Recreation
Flag Poles at Orchards Park
This installs flag poles at Orchards Park.
152
Parks Recreation
Black Vinyl Fence for Soccer
$
16,500
$
19,000
$
10,000
$
34,000
$
16,500
$
9,000
$
38,000
$
6,250
$
75,000
$
600,000
$
350,000
This is additional fencing for the soccer fields.
Parks Recreation
Children's Garden at Orchards
This is the addition of a children's garden at Orchards Park.
Parks Recreation
Train Station Replace Ballards Light
This replaces the lights at the train station park.
Parks Recreation
Fiber/Security at Memorial Park pool
This adds fiber and additional security at Memorial Pool.
Parks Recreation
Utility Vehicles
This is a replacement utility vehicle for use on the trails.
Parks Recreation
Stump Grinder
This is a replacement stump grinder.
Parks Recreation
Mini Excavator
This is also a replacement mini excavator.
Parks Recreation
Flatbed Trailer new
This is a new flatbed trailer to haul equipment.
Street
Drainage - City Wide
This is the annual amount for the City Wide drainage project.
Street
Drainage - NE 2nd Project
This is the drainage at NE 2nd street.
Street
Overlay
This is the annual amount spent on street overlay. Streets will be determined at the beginning of the year.
153
Street
Sidewalks
$
15,000
$
175,000
$
16,500
$
9,000
$
200,000
$
670,000
$
2,975,000
$
125,000
$
25,000
$
20,000
$
22,800
This is the annual amount for City Wide sidewalks.
Street
Bull Dozer w/Ripper Attachment
This is a replacement bull dozer with ripper attachment.
Street
Electronic Message Board
This is an additional electronic message board to be used at various locations.
Street
16 Phase Signal Cabinet
This is an additional signal cabinet.
Electric
Scada Upgrades
This is the annual amount spent on Scade upgrades by the electric department.
Electric
Overhead Primary
This is the annual amount allowed for overhead primary due to new subdivisions.
Electric
Underground Primary
This is the annual amount allowed for underground primary due to new subdivisions.
Electric
L&G Focus Meters
This is the annual amount for large and small meter additions and replacements.
Electric
Street Lights
This is the annual amount for new street lights.
Electric
Wire Trailer
This is an additional trailer to be used in transporting wire.
Electric
Phasing Tool (3)
This is 3 phasing tools which are additions to the electric department.
154
Electric
Rotary Cutter Attachment Skid Steer
$
15,000
$
40,000
$
22,500
$
155,000
$
215,000
$
215,000
$
265,000
$
50,000
$
40,000
$
30,000
$
27,300
This is an additional rotary cutter with attachment.
Electric
Infrared Camera
This is an additional infrared camera.
Electric
Mueller Handhelds (3)
This are 3 new Mueller handhelds for meter reading by the Electric Department.
Electric
40' Bucket Truck
This is a replacement 40' bucket truck.
Electric
60' Bucket Truck
This is a replacement 60' bucket truck.
Electric
60' Bucket Truck
This is also a replacement 60' bucket truck.
Electric
Digger Derrick
This is a replacement digger derrick.
Electric
1 Ton Utility Truck with Service Body
This is a replacement 1 Ton Utility truck with service body.
Electric
3/4 Ton Truck 4x4
This is a replacement 3/4 ton 4x4 truck for the Electric Department.
Inventory
Mid Size Forklift
This is an additional forklift for the inventory warehouse.
Utility Billing
Network Upgrades (Share with Admin)
This is the annual amount that is a cost share with Admin to upgrade the network.
155
Meter Reading
Mueller Handheld
$
6,025
$
19,785
$
125,000
$
50,000
$
1,000,000
$
100,000
$
80,000
$
8,000
$
10,000
$
25,000
This is a Mueller handheld meter reading device for the new AMI system.
Meter Reading
Truck 4x4
This is a replacement pick up 4x4.
Sewer Rehab
N Walton Sewer Main Replacement
This replaces the sewer line at North Walton Bouvelard.
Sewer Rehab
Cahill Subdivision Sewer Main Replacement
This replaces the sewer line at Cahill Subdivision.
Sewer Rehab
S Lift Station Upsize - Capacity Fee project
This is an upsize to the South Lift station and a capacity fee project.
Sewer Rehab
Demings Subdivision Sewer Main Phase 3
This is phase 3 of the Demings Subdivision sewer replacement.
Sewer Rehab
Bentonville Heights Sewer Main Replacement
This replaces the sewer line in Bentonville Heights.
Sewer Rehab
Aluminum Trench Shoring Box
This is an additional piece of equipment to be used in sewer rehab.
Sewer Rehab
10x10 Manhole Shoring Box
This is also an additional piece of equipment.
Wastewater
Inline Phosphorus Analyser for Effluent
This is an improvements to the Wastewater Phosphorus Analyser.
156
Wastewater
Sand Blast and Repaint Grit Chamber
$
30,000
$
35,000
$
15,000
$
27,000
$
25,000
$
15,000
$
25,000
$
11,000
$
350,000
$
1,000,000
This is a improvement to the grit chamber.
Wastewater
Stamford Baffles for Clarifier 2
This is an improvement to the Clarified.
Wastewater
Fence Project Phase II
This is the second phase of the fence project.
Wastewater
Motor Control Replacement at McKissic LS
This is a motor replacement at McKissic Creek.
Wastewater
Bar Screen Grinder Replacement -McKissic LS
This is also a replacement at McKissic Creek.
Wastewater
Rice Road Lift Station Upgrade
This is an improvement at Rice Road lift station.
Wastewater
Mid Size Sedan
This is a replacement for the Crown Vic sedan at Wastewater.
Water
Scada Installation Cold Cave Meter Site
This is an improvement on the scada at Cold Cave.
Water
Water Storage Tank Maintenance Agreement
This is an extended maintenance agreement for the water storage tanks.
Water
New Admin Building - Capacity Fees
This is a new office building for the Water Department since the current facilities are no longer big enough.
157
Water
AMI Meters
$
175,000
$
100,000
$
35,000
$
20,000
$
300,000
$
11,000
$
29,000
$
30,000
$
45,000
$
45,000
This is the annual amount for new and replacements meters.
Water
Large AMI Meters and Upgrades
This is the annual amount for new and replacements meters.
Water
Blueberry Lane Water Main
This is a replacement of the water main at Blueberry Lane.
Water
NW H Street Water Main
This is the replacement of the water main at NW H Street.
Water
8th Street Water Main Upsize and Relocation
This is an upsize and water main relocate for 8th Street.
Water
Winch for Unit 3020-06
This is a replacement winch for one of the Water Department trucks.
Water
Trench Roller
This is a additional trench roller for the Water Department.
Water
1/2 Ton 4 x 4 Truck
This is a replacement 1/2 ton 4x4 for the Water Department.
Water
This is a replacement 1 ton 4x4 for the Water Department.
Water
This is a replacement 1 ton 4x4 for the Water Department.
158
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.
Engineering
No major changes in O & M are anticipated in conjunction with the drainage projects.
Planning
No major changes in O & M are anticipated in conjunction with the trees or signs 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. This will have an effect on O & M but the City
believes they are now in the financial position to handle this increase.
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.
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.
Inventory
The capital projects in inventory should not increase O and M.
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.
159
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.
160
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 2014, several positions were requested after a couple of years of no increases in headcount.
The succeeding pages present the following information:
•
A list of personnel requests for 2014
•
An explanation for each approved request
•
A staffing table for 2014
•
A schedule of key personnel
•
Organization chart
161
PERSONNEL REQUESTS
Dpt Name
Requested
Amount Per
FTE
Description
FTE
Requests
FTE
Approved
Total Amount
Street
Heavy Equipment Operator
$
42,000
1.00
1.00
1.00
1.00
$
$
42,000
42,000
Electric
Apprentice Engineering Tech
$
43,100
1.00
1.00
1.00
1.00
$
$
43,100
43,100
Library
Part Time Library Clerks (3)
936 hours
$
11,000
3.00
3.00
3.00
3.00
$
$
33,000
33,000
Planning
Part Time Sectry to Full Time
$
41,565
1.00
1.00
1.00
1.00
$
$
41,565
41,565
Accounting
Accounting Specialist
$
46,500
1.00
1.00
1.00
1.00
$
$
46,500
46,500
District Court
Deputy Court Clerk I
$
38,640
1.00
1.00
1.00
1.00
$
$
38,640
38,640
Fire
Firefighters (9) Station 6
$
52,000
9.00
9.00
9.00
9.00
$
$
468,000
468,000
17.00
17.00
$
712,805
Grand Total
162
STAFFING CHANGES
For 2014, the City Council approved a Cost of Living Adjustment (COLA) of 2.0% and a merit of 1.5%.
Street
Street requested a Heavy Equipment Operator. There has not been an increase in this department for
several years. The work load due to additional road improvements and population has increased work
orders by a significant amount.
Electric
Electric has requested a additional Apprentice Engineering Tech. This position will free up the time of
some of the more senior staff who works on various growth related projects at the City.
Library
Library has requested 3 additional part time clerks. This will be the equivalent of a little more than 1 full
time position. The Library Director requested these positions due to high turnover.
Planning
The Planning Department has requested that their part time secretary be a full time position. This will add
to the number of hours worked, of course, as well as benefits.
Accounting
The Accounting Department has requested another Accounting Specialist. The increased amount of
checks written, separation of duties and just general work load has been steady over the last several
years. Accounting has not added an employee in over 20 years.
District Court
District Court requested an additional Deputy Court Clerk due to increased work load. Several years ago
their case load increased due to the structure of the court system. New software was installed which
helped with the work flow but a new position became necessary to handle all of the new cases.
Fire
The Fire Department requested 9 firefighters due to the opening of Station 6. These personnel will be
hired during 2014 so they will be ready and trained for the opening of the new station in either late 2014
or early 2015.
163
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 almost 40,000 today.
164
Authorized Strength - (FTEs)
Year
General Fund
Administration
Accounting
District Court
Staff Attorney
Police
Fire
Building Inspection
Parks PW Maint
Parks and Rec
Library
Planning
Engineering
Fund Total
Utility Fund
Utility Director
Electric
Sewer
Water
Wastewater
Inventory Warehouse
Utility Billing/Collection
Meter Reading
Fund Total
Street
City Total
2012
2013
Add
14.0
6.0
12.0
3.0
86.0
76.0
8.0
17.0
23.0
37.0
8.0
7.0
297.0
14.0
6.0
12.0
3.0
95.0
76.0
8.0
18.0
26.0
37.0
8.0
7.0
310.0
1.0
36.0
14.0
25.0
22.0
3.0
10.0
9.0
120.0
1.0
36.0
14.0
25.0
22.0
3.0
9.1
9.0
119.1
22.0
22.0
1.0
439.0
451.1
15.0
165
Transfer
0.0
14.0
7.0
13.0
3.0
95.0
85.0
8.0
18.0
26.0
38.0
9.0
7.0
323.0
0.0
1.0
37.0
14.0
25.0
22.0
3.0
9.1
9.0
120.1
1.0
1.0
9.0
1.0
1.0
13.0
1.0
1.0
2014
23.0
0.0
466.1
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)
Accounting Manager
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
Department Total
Staff Attorney
Attorney
Secretary
Elected City Attorney
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
-
7.00
1.00
1.00
6.00
1.00
1.00
2.00
1.00
1.00
6.00
1.00
1.00
3.00
10.00
3.00
13.00
3.00
166
14.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
Department Total
Total
1.00
1.00
1.00
-
3.00
Full-time
Other
Total
Fire
Assistant Fire Chief
Battalion Chief
Division Chief - Fire Marshall
Division Chief - Training
Fire Chief
Fire Inspector
Firefighter
Firefighter Part-time
Lieutenant
Lieutenant Part-time
Secretary
1.00
3.00
1.00
1.00
1.00
1.00
51.00
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
49.00
5.00
3.00
2.00
Department Total
95.00
9.00
1.00
10.00
1.00
3.00
1.00
1.00
1.00
1.00
51.00
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
167
2.00
1.00
18.00
3.00
1.00
1.00
8.00
3.00
49.00
5.00
3.00
2.00
96.00
3.00
1.00
1.00
1.00
2.00
1.00
8.00
1.00
1.00
1.00
1.00
2.00
2.00
1.00
1.00
1.00
1.00
1.00
1.00
2.00
2.00
8.00
1.00
9.00
Full-time
Engineering
City Engineer
Civil Engineering Technician
Construction Inspector
Secretary
Other
1.00
1.00
4.00
1.00
Department Total
7.00
Utility Director
Utility Director
1.00
1.00
4.00
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
-
37.00
1.00
4.00
1.00
8.00
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
-
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
168
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
1.00
3.00
1.00
1.00
1.00
1.00
1.00
12.00
1.00
22.00
Department Total
Meter Reading
Meter Reader
Meter Reading Foreman
Utility Service Representative
-
9.00
Inventory
Warehouse Assistant
Warehouse Worker
-
3.00
Billing/Collection
Customer Account Representative
Part-Time Utility Clerk PT - 2
Utility Billing Analyst
-
6.00
1.00
2.00
1.00
Department Total
8.00
Crew Leader
Mechanic
Secretary
Secretary Part time
Sign Shop Technician
Street Maintenance Worker
Street Manager
Traffic Signal Technician
Transportation Technician
Transportation Director
3.00
7.00
1.00
1.00
1.00
4.00
1.00
2.00
1.00
1.00
9.00
1.00
2.00
1.00
2.00
Department Total
22.00
7.00
1.00
1.00
7.00
1.00
1.00
Department Total
Total
2.00
3.00
6.00
1.00
2.00
1.00
10.00
Street
Department Total
22.00
169
1.00
1.00
3.00
7.00
1.00
1.00
1.00
1.00
4.00
1.00
2.00
1.00
1.00
23.00
Full-time
Parks Public Works Maintenance
Crew Leader
Custodians
Seasonal Groundkeeper
Maintenance Worker
Mechanic
PW Maintenance Supervisor
Other
3.00
5.00
1.00
2.00
5.00
1.00
1.00
Department Total
18.00
Total
3.00
5.00
1.00
2.00
5.00
1.00
1.00
-
18.00
Parks
1.00
1.00
2.00
1.00
1.00
2.00
4.00
2.00
2.00
Parks and Rec Director
Parks Supervisor
Heavy Equpment Operator
Secretary
Horticultrist
Crew Leader
Maintenance Worker
Recreation Specialist
Seasonal Groundskeeper
Part Time Rec Worker
Asst Pool Managers
Lawrence Plaza Rec Workers
Lifeguards
1.00
1.00
2.00
1.00
1.00
1.00
1.00
2.00
1.00
1.00
2.00
4.00
2.00
2.00
1.00
1.00
2.00
1.00
1.00
6.00
22.00
31.00
1.00
3.00
31.00
4.00
1.00
Department Total
16.00
Director
Librarian
Library Clerk PT - 9
Library Specialist
Secretary
1.00
3.00
Department Total
9.00
31.00
40.00
410.00
56.00
466.00
Library
4.00
1.00
City Total
170
SCHEDULE OF KEY PERSONNEL
POSITION
NAME
PHONE
Mayor
Parks Parks Recreation Manager
Maintenance Supervisor
Finance Director
Human Resources Coordinator
Systems Manager
Accounting Manager
District Judge
Fire Chief
Library Director
Police Chief
Staff Attorney
Transportation Engineer
Street Manager
Wastewater Manager
Water Utilities Manager
Parks Maintenance Supervisor
Engineering Director
Asst Electric Utility Manager
Asst Electric Utility Manager
City Engineer
Bob McCaslin
Troy Galloway
Lance Blasi
David Wright
Crant Osborne
Denise Land
Ed Wheeler
Jonathan Rogers
Jake Harper
Gary Wilson
Ray Bunch
Brent Boydston
Hadi Dudley
Jon Simpson
Camille Thompson
Mike Churchwell
Tony Davis
Mike Bender
Mike Roberts
Preston Newbill
Randy Mattingly
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
171
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
CITY COUNCIL
CITY ATTORNEY
MAYOR
CITY CLERK
DISTRICT COURT
EXECUTIVE
ASSISTANT
BOARDS &
COMMISSIONS
TRANS/STREETS
ENGINEERING
POLICE
FINANCE AND
ADMIN
FIRE
STAFF ATTORNEY
172
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.
173
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
174
$
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
175
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
13
10
6
4
24
1
1
13
1
2
432.5
4
Streets
Miles City Roads and Streets
Miles of State Highway in City
Miles of Interstate in City
223.4
31
16
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
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
17,660
8
146
176
795
1,346
11,245
Certified Staff
Total Staff
Enrollment
Year
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
Building Permits
Number
1253
866
812
832
832
1,073
1,424
1,466
1,361
956
1,063
929
Value
222,071,462
155,488,400
95,993,001
169,473,127
69,331,224
188,700,000
263,994,325
371,475,749
291,925,388
222,650,364
209,314,764
152,625,845
Benton County - Rate of Unemployment
Rate
Year
2012
4.8
7.4
2011
2010
7.4
2009
7.4
2008
3.5
2007
3.3
2.9
2006
3.2
2005
2004
2.6
2003
2.5
2002
2.3
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.
177
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
178
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.
179
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%.
180
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.
181
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.
182
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.
183
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.
184
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.
185
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.
186
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.
187
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.
188
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.
189
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.
190
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.
191

BENTONVILLE ARKANSAS

Transcription

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