City of Owasso Proposed Budget FY 2013-14 by City of Owasso, Oklahoma

2013 2014 Annual Budget Proposal

Ensuring Owassoâ&#x20AC;&#x2122;s future with responsible governance today

C I T Y O F O WA S S O ANNUAL BUDGET PROPOSAL

FISCAL YEAR 2013 - 2014

PRESENTED TO Owasso City Council Owasso Public Works Authority Trustees Owasso Public Golf Authority Trustees Doug Bonebrake Charlie Brown Chris Kelley Jeri Moberly Patrick Ross

SUBMITTED BY Rodney Ray City Manager

CONTENTS INTRODUCTION 01

ALL FUNDS

GENERAL FUND 21

OPWA FUND 69

OPGA FUND 89

OTHER FUNDS 101

APPENDIX 121

HONORABLE MAYOR AND CITY COUNCIL — Pursuant to Charter and Statutory provisions, this correspondence is for the purpose of transmitting a budget proposal for FY 2013-2014. This proposed budget includes projected revenues and estimated expenditures for all municipal operations and all funds maintained by the City and its Trusts. The proposal incorporates a format that provides additional information relating to the accomplishments and goals of the various departments and defines the purpose of the City’s departments. Adoption of a budget is a key policy decision of the City Council and has the effect of establishing a direction for the City over the next several years. Upon completion of the City Council’s review and adoption, the budget serves as a policy statement that charges the City’s “..disciplined actions of the administration with the responsibility of past years have positioned accomplishing the goals and objectives the City to be ready (in contained within the document. terms of water, wastewater, and streets) to For the first time in five years, there are signs accommodate the that the economy is improving to the point expected growth over the that growth in local business is predictable next years without having to catch-up...” over the next several years. Developers are again expressing their interest in Owasso as a destination shopping center for northeastern Oklahoma and existing businesses are predicting record retail sales over the next several years. The forecast for business growth and increased single-family residential building are positive and indicate a stronger trend in municipal revenue. However, the past five years had consequences that accompany any economic downturn. The slowing economy demanded that the City take a proactive approach that quickly addressed issues relating to how resources were allocated and what the spending priorities should be in a declining economy. Decisions were made to focus on a continued high level delivery of services to the taxpayers, and to do so by maintaining the existing level of staffing. In order to make that effort successful, the city asked its employee team to work for four years without pay increases. Additionally, the team was asked to do their job in the face of strong cuts to capital spending and operations. That strategy worked and now five years later, Owasso finds that -1-

the disciplined actions of the past years have positioned the City to be ready (in terms of water, wastewater, and streets) to accommodate the expected growth over the next years without having to “catch-up” in the areas of infrastructure and basic services. While the past few years have been difficult, the City’s disciplined actions have resulted in Owasso remaining one of Oklahoma’s strongest and most financially stable cities. Capital projects have continued to progress and the City’s debt ratio places it at the top of the ratings by municipal rating services. Additionally, the City has paid off two sales tax debt issuances in the amount of ten million dollars each. Good decisions by the City Council have allowed Owasso to progress, re-invest, and plan during a difficult time. But more importantly, the strategy and decisions that have been made are working to put the City in a position to compete for good economic prospects, as well as for individual investment in homes and small businesses. However, as mentioned in last year’s budget message, complete recovery will not be accomplished in one action or one year; but rather in a deliberate, measured approach over the course of several years. This budget proposes that a major priority be given to increasing the compensation of our work team. Many of the City’s team have been four years without an increase in their salary, but have remained on the team because of their strong belief in public service. This budget establishes as its first priority an increase in employee pay, and further recognizes that those on the lower end of the salary pay plan are impacted more than others and that some effort must be made to first help those who earn less. Therefore, this budget proposes an across the board increase as a per employee dollar amount, equal for all employees. Such an approach will give the greatest percentage increase to those on the lower end of the pay scale and a lesser percentage to those who receive higher wages. By beginning to increase salaries, the priority of retaining an efficient and productive workforce and the priority of protecting the security of the employee’s families is initially addressed. Keeping good people on the team and keeping their families healthy is imperative. This proposed budget projects an increase in sales tax collections and an increase in overall revenues for the General Fund. The budget proposes a $400,000 transfer from the OPWA Fund to the General Fund to cover the cost of the City’s management of the OPWA administrative functions, duties, and responsibilities. The budget proposes a $250,000 transfer from the General Fund to the OPGA Fund. This is the second year of this direct subsidy to the golf -2-

course. This budget proposes rate increases in water and ambulance fees. The City of Tulsa has notified the City of Owasso of an increase in their water rates and the water rate increase proposed in this budget is a direct “pass-through” of the seven percent increase from the City of Tulsa. Ambulance fees have not changed in over six years and the Fire Department’s study of ambulance cost shows clearly that we are not recouping the cost of our services. It should be noted, that the proposed increase in ambulance fees will not impact subscribers who pay the ambulance subscription fee on their utility bill each month. The increases will however, apply to our third-party billing of insurance companies and individuals who live outside the City and do not pay the monthly subscription fee. These revenues go directly to the Ambulance Service Fund (85%) and the Ambulance Capital Fund (15%). A second major priority of this budget is to continue the City’s annual street repair and maintenance program. This program has, as its goal, the expenditure of one million dollars annually, allocated from the City’s Capital Improvement Fund, exclusively for the repair and preventative maintenance of city streets. After three years of lower expenditures in this program, the FY 13 budget contained the full goal of one million dollars; and this proposed budget continues, for the second year, that same level of appropriation. This budget also proposes the third phase of an increase to the employees’ share of their health care coverage cost. For the past nineteen years, the City has absorbed all of the annual cost increase for health care. Two years ago, the budget initiated a program of phased increases in the employee co-pay cost. Increasing the co-pay in this budget will bring the employee costs to the goal of twenty-five dollars. The savings to the City will help offset the rising cost of health care without endangering the security and health of the employee team and their families. ASSUMPTIONS During the development of this budget, the staff has made certain assumptions and requests that are key to its successful implementation. These assumptions are a part of the normal process of budget development. It should be noted, however, that should the City Council adopt this proposed budget, these assumptions and recommendations become significant policy decisions providing the basis for the entire proposal.

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These assumptions and requests are listed for City Council consideration:  That the SAM’s opening will add to sales tax revenues in an amount to help increase sales tax by 9.8% increase during FY 20132014  That the requested utility rates for water and ambulance services will be approved  That the total operating revenue for the OPWA in FY 2013-2014 will be $11,274,400, an increase of 4.6% from FY 2012-2013  That a transfer of $250,000 from the General Fund to the OPGA be authorized

Retail purchases have rebounded at a growth rate of 3-4% since early 2010. This is roughly half the growth rate prior to the slowdown and one-third the rate experienced in the years coming out of the 2001 recession.

CONCLUSIONS, COMMENTS, AND APPRECIATION The City staff is in the process of developing a major retail prospect; home building is showing improvement; and retail sales in Owasso are being enhanced by the continued expansion of big-box retailers. This momentum is creating a positive environment for growth and expansion and Owasso will, once again, be leading the way for the region. Even though caution and discipline remain the key phrases, it does appear that the City’s strong financial position can meet the goals set forth in this budget and maintain adequate reserves for emergencies or opportunities. There will continue to be some areas of operation that are not yet scheduled for reinstatement (landscape services, organization memberships, subscriptions, etc.) and the senior staff will continue to closely monitor travel and training. But, overall, there are signs that Owasso’s economy is returning. The entire staff has adopted a sense of shared responsibility in efforts to achieve

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the goals of this budget proposal. I am very proud of the effort that has gone into the preparation of this proposal. Managers, supervisors, and team members have recognized that, indeed, “this is a team effort.” The collective actions and attitude demonstrated by the City’s staff in preparing this budget, and in decision making, are a superb example of why Owasso continues to lead the state in resourcefulness and innovation. To meet our goals, department directors and their staff “…home building is have seriously reduced their initial budget requests showing improvement and understand the need for continued caution and retail is being enhanced by the and disciplined management. expansion of big-box retailers, creating a I take this opportunity to express my sincere positive environment for appreciation to the staff and department directors growth...” who have worked to develop this budget; all are valuable members of the budget team; and each has had an impact on this proposal. Special appreciation is noted for the work effort made by the City’s Assistant City Managers, Sherry Bishop and Warren Lehr, and Finance Director Linda Jones; without whom the quality, format, and accuracy of this proposal would not have been possible. I also appreciate the time that each member of the City Council will spend in evaluating the recommendations contained in the proposal. I look forward to working with each of you in adopting the FY 2013-2014 budget and thank you for your support in implementing the strategies, goals, and services contained within the document. Please note that there are certain statutory deadlines for budget adoption. Final adoption of the budget must take place prior to June 21, 2013. A statutorily required Public Hearing on the proposed budget is scheduled for the regular meeting of the City Council on June 4, 2013. Pending your comments and review, and those received from citizens during the Public Hearing, I plan to place a request for final adoption of the budget on the agenda for the June 18, 2013 regular City Council Meeting. Respectfully submitted for your consideration, Rodney J. Ray City of Owasso City Manager Attachment A: Summary -5-

ATTACHMENT A: BUDGET SUMMARY This budget contains requests for expenditures of $50,630,999 and transfers of $39,625,101, totaling $90,256,100 for all operations and all funds. Total requested expenditures represent an increase of $5,742,776 or 12.8% more than the FY 2012-2013 budget. The proposed General Fund Budget includes a request for personnel cost and operations in the amount of $16,886,110 and a capital outlay request totaling $587,630. The OPWA Fund includes requests for personnel and operating expenditures of $7,423,950, capital outlay request ATTACHMENT A: BUDGET SUMMARY of $4,642,225, and debt service payments of $7,343,101. The OPGA Fund includes requests for personnel and operating expenditures of $1,015,600, no capital outlay request and no debt service.

FUND

FY 2012 - 2013

FY 2013 - 2014

General Fund Personal Services Materials and Supplies Other Services Capital Outlay Total

13,727,630 744,560 1,650,745 421,845 16,544,780

14,467,400 784,310 1,634,400 587,630 17,473,740

OPWA Fund Personal Services Materials and Supplies Other Services Capital Outlay Debt Service Total

2,318,577 3,325,970 1,440,643 791,750 7,528,801 15,405,741

2,324,840 3,679,745 1,419,365 4,642,225 7,343,101 19,409,276

OPGA Fund Personal Services Materials and Supplies Other Services Capital Outlay Debt Service Total

668,600 110,200 131,900 910,700

700,500 124,000 191,100 1,015,600

Other Funds Personal Services Materials and Supplies Other Services Capital Outlay Debt Service Total

1,478,097 313,260 5,345,950 4,741,195 148,500 12,027,002

1,682,380 316,900 5,326,395 5,275,208 131,500 12,732,383

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HOW TO USE THIS BUDGET PROPOSAL This document guide outlines the City of Owasso’s FY 2013-2014 Proposed Budget. Copies of the budget are available for viewing at the Owasso Public Library and the City Manager’s office in City Hall. In addition, the budget may be viewed on the City of Owasso website, www.cityofowasso.com. Information may be obtained by calling Sherry Bishop at 918.376.1502 or emailing sbishop@cityofowasso.com. The proposed budget is organized as follows: INTRODUCTION This section includes the letter of transmittal from the City Manager to the City Council and Trustees, and an overview of the proposed budget. In the transmittal letter, the City Manager highlights the key policy issues and programs in the budget. SUMMARY OF ALL FUNDS This section provides a review of the revenue and expenditures in the City of Owasso’s budget. Detailed tables provide a break-down of the individual sources of revenue and expenditure, while corresponding charts provide an overview of the percentage of funds received and expended in different areas. GENERAL FUND BUDGETS This section provides an overview of the departments’ operating budgets. Within each department is a summary of expenditures by category, for the current year and previous three fiscal years, as well as a calculation of the percent change between the proposed budget and last year’s budget. AUTHORITY BUDGETS These sections include budget information for the Owasso Public Works Authority and the Owasso Public Golf Authority. OTHER FUNDS This section includes budget information for specially designated funds within the City of Owasso budget. Each fund is accompanied by a description of the purpose of the fund and an accounting of expected revenues and expenditures within that fund. APPENDIX An appendix detailing sources of revenue for the General Fund, Owasso Public Works Authority, and Owasso Public Golf Authority has been included in the final section of the Budget Proposal. Given that revenue sources have been grouped together in the Fund Budgets, this appendix will allow you to view a complete breakdown of the specific sources and amounts of revenue the City receives. Also included in the appendix is a Sales Tax Narrative, which provides an accounting of how the sales tax revenue received by the City of Owasso is broken down and expended, and a Glossary of budget-related terms.

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BUDGET PHILOSOPHY The annual budget process is an opportunity for the citizens of Owasso to participate in making decisions concerning the services the City of Owasso provides for them. The budget is the management tool for City administration and defines the annual work program. The budget is also a framework for accomplishing the mission of the City of Owasso, which is removing the obstacles standing in the way of people celebrating their lives. The City of Owassoâ&#x20AC;&#x2122;s core values of integrity, accountability, teamwork, quality work, responsiveness, planning, and innovation and progression are reflected in this budget. A successful annual budget preparation requires communication, citizen outreach, Council direction, and a commitment to excellence. In addition to balancing local needs with available resources, and incorporating the City of Owassoâ&#x20AC;&#x2122;s shared mission and values, the process should be a cooperative effort of the total community of Owasso. Owasso is proud of its statewide reputation for adopting advanced financial planning strategies, and staff continues to accept the challenge of being economical with limited resources while searching for creative solutions to the delivery of City services. Working toward implementing efficiencies with forethought and providing a work environment conducive to teamwork will empower our city to change for the better. Ultimately, our primary goal is to provide the quality of life expected by the community over the long term at a reasonable cost. This annual budget is based upon citizen expectations, clearly articulated Council policies and City Manager directives, maintenance of existing program levels, and expansion of quality of life initiatives to promote the growth of Owasso and its residents.

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CITY OF OWASSO ORGANIZATIONAL STRUCTURE

Golf Course Course Golf Museum Davi

Museum Community Center Community Center Parks Davi

Parks

Administrative Administrative Assistant Assistant & & Support Support

Community Community Davi Development Development

Fire Services

Fire Service

Citizen Boards&& Citizen Boards Commissions Commissions

Police Services

Police Services Assistant Manager Assistant City City Manager Operations Operations

Citizens of Citizens of Owasso Owasso

Public Works Public Works

City Manager

City of Owasso City Owasso City Council City Council

City Manager

Assistant City City Manager Assistant Manager Administrative Services Administrative Services

City Clerk

City Clerk Finance Finance

City Attorney

Court

Court General Counsel

General Counsel

Human Resources Human Resources

Information Information Technology Technology Support Services Support Services

Economic Economic Development Development

General Counsel Counsel General

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PREPARING THE ANNUAL BUDGET PROPOSAL The City Manager is vested with responsibility for preparation of the annual budget by the Owasso City Charter. Development of the budget is a collaborative process between the Department Directors and the City Manager. The budget sets goals for the fiscal year and allocates resources to accomplish those goals. Once approved by the governing body, the budget becomes a major policy document establishing an agreement between the policy makers and the staff. The budget calendar facilitates the preparation and approval of the budget in a timely manner and serves to assure compliance with the statutory deadlines of the Municipal Budget Act. BUDGET TEAM Warren Lehr Sherry Bishop Linda Jones

Assistant City Manager for Operations Assistant City Manager for Administrative Services Finance Department Director

DEPARTMENTAL PREPARATION Departmental budgets are prepared by Department Directors and Senior Administrative Staff. BUDGET PREPARATION SCHEDULE Jan 24th Preliminary Revenue Projections/Estimates Complete Feb 24th Department “Requested” Budget Entry Complete, 5-Year Outlay Plan Due Mar 7th Review of Requested Budgets Mar 20th Update Revenue Projections/Estimates Apr 10th Budget Discussion at Council Work Session Apr 16th Finalize Revenue Estimates, Fund Budgets, Department Totals, and Fund Summaries May 7th Budget Delivered to City Council May 14th Budget Presented at Council Work Session Copies of budget distributed to Department Directors, Local Library, and Community Leaders May 30th Notice of Public Hearing Published in Local Newspaper Jun 4th Public Hearing Conducted Jun 18th Budget Presented to City Council for Approval Jun 28th Budget Filed with the State Auditor and Inspector

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A CLEAR VISION As an organization and as individuals, we hold inherent certain values and principles. These values are set out as an acknowledgement that there exist core beliefs, developed by our life experiences, that give depth and richness to our lives and work. They can, and do, actively benefit us in developing purposeful and satisfying lives as we serve the public. Such values are recognized as critical to the everyday success of our organization. These values are not applied just when convenient, but instilled throughout our organizational process and our daily lives, so that they are naturally applied to every decision made by any individual or group within the organization. INTEGRITY We believe that truthfulness, openness, honesty, ethical conduct, and consistency in all actions are basic to the way we treat each other and our customers and that fair treatment to all is an organizational imperative. ACCOUNTABILITY We pledge, as stewards of the publicâ&#x20AC;&#x2122;s resources, to be constantly aware of our responsibility to the public and to our work team for all we do. TEAMWORK We commit to a unity of purpose and harmony of action, which is a daily commitment to help create an environment of mutual respect where each individualâ&#x20AC;&#x2122;s contributions are valued. QUALITY WORK We recognize that excellence is the standard for all members of our team. We will ensure through training and professional development that each person is afforded the resources and opportunities necessary to accomplish tasks and refine work processes to that standard. RESPONSIVENESS We listen to all customers and respond to their concerns and requests in an efficient and timely manner. PLANNING We embrace a comprehensive approach to assessing the long-term effects of all decisions. INNOVATIVE AND PROGRESSIVE We foster a dynamic environment that inspires a willingness to change and encourages individuals to take risks in the development of new and different alternatives to create better processes and solutions.

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ENVISIONING SUCCESS The City of Owasso envisions, therefore, an organization which: IS INTERDEPENDENT, one which empowers and frees individuals to take risks and where every personâ&#x20AC;&#x2122;s work is challenging; HAS A SENSE OF COMMON PURPOSE as to why it exists, and defines how each individual contributes to its success; REMOVES BARRIERS TO CREATIVITY and encourages the development and use of individual skills and talents, then uses those skills and talents creatively; CREATES AN ENVIRONMENT in which all individuals are responsible for the performance of the group; EMBRACES CHANGE as an opportunity for organizational growth and improvement; FOCUSES ON RESULTS and shared responsibilities; RESPONDS TO NEEDS by rapidly identifying and acting on the opportunities to serve the customer; and ENCOURAGES AND INSPIRES THE INDIVIDUAL to participate in process improvement and the continuous development of more effective ways to serve. We have a vision of an organization that values the individual and recognizes that by working together we will better serve the greater cause that is public service. In this vision, we clearly see that public service is about removing the obstacles standing in the way of people celebrating their lives. Quality seeks excellence for the organization as a whole. We recognize that efficiencies can be realized through teamwork. Process improvements and solutions are centered around creative analysis. And always, in every instance, the path to quality lies in listening to and satisfying customers.

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ALL FUNDS

The past 5 years have proven that Owassoâ&#x20AC;&#x2122;s sound fiscal policy and priorities have endured the economic instability experienced at a national level. With consistent growth in sales tax, home starts, and commercial development, Owasso continues to lead the state in per capita sales tax collections and maintains the ability to restore and grow the cityâ&#x20AC;&#x2122;s reserve fund.

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BUDGET SUMMARY Fiscal Year 2013 - 2014

Projected

FY 13 │ 14

Projected

Balance

Projected

Proposed

Balance

1-Jul-13

Revenues

Expenditures

Net Transfers

30-Jun-14

General Fund

1,945,564

25,031,260

17,500,260

(7,675,000)

1,801,564

Enterprise Funds OPWA OPGA Total Enterprise Funds

2,686,166 0 2,686,166

15,506,220 765,600 16,271,820

19,409,276 1,015,600 20,424,876

3,920,101 250,000 4,170,101

2,703,211 0 2,703,211

144,207 394,181 241,882 246,066 5,397 12,530 17,128 736,225 499,598 167,828 206,636 0 2,671,678

1,402,000 248,200 392,900 205,000 800 1,100 10,000 328,000 669,500 0 86,000 105,358 3,448,858

1,394,700 289,700 461,300 330,020 2,000 10,000 8,000 282,550 456,105 3,900,000 200,000 105,358 7,439,733

0 0 0 0 0 0 0 0 (235,101) 3,740,000 0 0 3,504,899

151,507 352,681 173,482 121,046 4,197 3,630 19,128 781,675 477,892 7,828 92,636 0 2,185,702

0 562,214

402,150 404,000

402,150 454,000

0 0

0 512,214

Gen. Liab./Prop. Self Insurance

240,000

Healthcare Self Insurance

4,065,000

562,214

5,111,150

5,161,150

512,214

131,500

7,865,622

49,994,588

50,657,519

7,202,691

Special Revenue & Capital Projects Funds Ambulance Service Ambulance Capital Public Safety Capital E-911 Cemetery Care Emergency Siren Fund Juvenile Court Fund Hotel Tax Fund Stormwater Management Capital Improvements Park Development CDBG Total Special Revenue & Capital Projects Funds Internal Service Funds City Garage Workers' Comp. Self Insurance

Total Internal Service Funds Sinking Fund Total - All City Funds

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REVENUES BY SOURCES Miscellaneous 0.8%

Proceeds of Loan 8.1%

Fines & Forfeitures 1.5%

Taxes 46.3%

Charges for Services 41.2%

Intergovernmental 1.5%

Licenses & Permits 0.7%

EXPENDITURES BY FUNCTION Self-Insurance 9.4%

Capital Improvements 7.7%

General Government 9.2%

Public Safety 25.3% Debt Service 14.8%

Economic Development 0.8% Culture & Recreation 4.2%

Public Works 4.9% Utilities 23.8%

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GENERAL FUND

During FY 2012-2013, the City of Owasso maintained its position of economic stability. With responsible management of capital needs by a staff dedicated to character and absolute high regard for all citizens, Owasso continues to provide a desirable environment for growth in residential, commercial, and quality jobs opportunities.

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GENERAL FUND SUMMARY Fiscal Year 2013 - 2014

Actual FY 10│ 11 Revenues Taxes Licenses & Permits Intergovernmental Charges for Service Fines & Forfeitures Miscellaneous Total Revenues Other Sources Transfers In - OPWA Transfers In - OPWA Sales Tax Total Revenues & Other Sources

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

Proposed FY 13 │ 14

Percent Change

$19,074,838 175,578 563,477 517,617 807,499 138,790 21,277,799

$19,954,970 182,738 1,751,757 506,135 741,855 181,523 23,318,978

$20,756,263 247,950 1,466,769 517,565 651,511 164,942 23,805,000

$22,700,000 273,500 641,000 564,560 724,000 128,200 25,031,260

9.36% 10.30% -56.30% 9.08% 11.13% -22.28% 5.15%

500,000 10,955,463 32,733,262

300,000 11,443,818 35,062,796

400,000 11,950,000 36,155,000

400,000 13,175,000 38,606,260

0.00% 10.25% 6.78%

0 217,613 788,653 546,515 316,190 506,056 482,729 299,987 3,157,743 418,454

626,251 225,420 800,040 561,887 339,907 465,563 556,609 320,824 3,896,501 456,240

294,493 235,950 806,200 525,000 345,550 498,190 534,000 364,340 3,603,723 498,440

0 237,900 810,800 620,625 358,400 524,100 785,287 398,087 3,735,199 513,340

-100.00% 0.83% 0.57% 18.21% 3.72% 5.20% 47.06% 9.26% 3.65% 2.99%

4,549,152 623,107 121,771 3,848,935 123,733 9,266,698

4,645,597 752,211 133,798 4,284,849 141,836 9,958,291

4,665,202 717,750 138,360 4,342,000 133,430 9,996,742

4,888,834 643,920 140,400 4,510,530 133,780 10,317,464

4.79% -10.29% 1.47% 3.88% 0.26% 3.21%

454,189 667,669 344,362 5,392 1,471,612

560,182 1,015,892 323,790 7,354 1,907,218

678,550 882,000 350,000 17,300 1,927,850

674,550 871,980 442,360 11,255 2,000,145

-0.59% -1.14% 26.39% -34.94% 3.75%

335,101 164,875 48,720 548,696 107,207 14,970,410

474,428 153,130 20,812 648,370 109,098 16,975,718

545,000 152,000 28,600 725,600 110,645 16,863,000

649,342 144,220 28,950 822,512 111,600 17,500,260

19.15% -5.12% 1.22% 13.36% 0.86% 3.78%

17,530,712 17,530,712 32,501,122

18,344,108 18,344,108 35,319,826

19,375,000 19,375,000 36,238,000

21,250,000 21,250,000 38,750,260

9.68% 9.68% 6.93%

Change in Fund Balance

$232,140

($257,030)

($83,000)

($144,000)

73.49%

Projected Beginning Fund Balance Projected Ending Fund Balance

2,053,454 2,285,594

2,285,594 2,028,564

2,028,564 1,945,564

1,945,564 1,801,564

-4.09% -7.40%

Expenditures General Government Compressed Natural Gas (CNG) Municipal Court Managerial Finance Human Resources General Government Information Technology Support Services Total General Government Community Development Public Safety Police Services Police Communications Animal Control Fire Services Emergency Preparedness Total Public Safety Public Works Engineering Streets Stormwater Cemetery Total Public Works Culture & Recreation Parks Community Center Historical Museum Total Culture & Recreation Economic Development Total Departmental Expenditures Other Uses Transfers Out Total Other Uses Total Expenditures & Other Uses

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GENERAL FUND REVENUES Charges for Service Intergovernmental 2.3% 2.6%

Fines & Forfeitures 2.9%

Miscellaneous 0.5%

Licenses & Permits 1.1%

Taxes 90.7%

GENERAL FUND EXPENDITURES Culture & Recreation 4.6%

Economic Development 0.6% General Government 21.4%

Public Works 11.4%

Community Development 2.9%

Public Safety 59.0%

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MUNICIPAL COURT General Government

PROJECT STATUS AND ACCOMPLISHMENT

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Municipal Court of Owasso is dedicated to providing adjudication of municipal ordinance violations and a fair administration of justice. This is done with a high level of respect, efficiency, and commitment to the public. The Municipal Court is responsible for imposing and efficiently collecting costs, fines and other penalties due the City of Owasso.

•

Significantly improved delivery of services and reporting through an upgrade of court software.

•

Processed more than 4,000 citations averaging a total of $55,000 per month in cash receipts.

•

Provided support of the Early Intervention Program which plays an important role in working to reduce juvenile offenses and provide a valuable learning experience to participants.

•

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to:

Expanded the types of juvenile offenses referred to Youth Services of Tulsa to provide a more appropriate experience with the goal of reducing recidivism

••

Provide resources to process citations.

••

Fund the Youth Court through Youth Services of Tulsa

••

Begin preparations for the implementation of on-line court fines payments

Record number of youth volunteers as mentors in the youth court program

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EXPENDITURE BY CATEGORY (General Fund 01-105)

Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

162,104

167,334

169,669

172,800

1.8%

2,743

4,336

4,455

0.0%

52,766

53,750

56,395

60,645

7.5%

1,800

232,319

237,900

2.4%

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

217,613

225,420

YEAR TO YEAR EXPENDITURE COMPARISON

$200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Judge - Part Time Prosecutor - Part Time Court Clerk Deputy Court Clerk

2011 1 1 1 1 4

2012 1 1 1 1 4

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2013 1 1 1 1 4

2014 1 1 1 1 4

MANAGERIAL General Government

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided opportunities to:

The City Manager’s office provides the overall administrative direction for the organization in accordance with policies established by the City Council and its Trust Authorities. The City of Owasso Charter establishes the municipal government as a “Council-Manager” form of government, with the City Manager as the chief administrative officer and head of the administrative branch of the city government. The City Manager is responsible for the preparation and administration of the annual budget.

•

Restored full funding of $1 million annually to the Street Rehabilitation Program.

•

Received the 2012 “Sunny Award” A+ rating from the Sunshine Review non-profit organization dedicated to state and local government transparency.

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EXPENDITURE BY CATEGORY (General Fund 01-110) Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

764,584

765,751

765,552

782,000

2.1%

3,964

6,858

3,500

4,100

17.1%

20,105

25,479

20,500

22,700

10.7%

1,952

2,000

0.0%

788,653

800,040

791,552

810,800

2.4%

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

YEAR TO YEAR EXPENDITURE COMPARISON $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title City Manager Assistant City Manager Administrative Assistant Administrative Support Receptionist* City Attorney

2011 1 2 1 1 1 1 7

2012 1 2 1 1 1 1 7

- 29 -

2013 1 2 1 1 1 1 7

2014 1 2 1 1 1 1 7

FINANCE

General Government PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to: •

Coordinate the annual audit of the City financial statements

•

Provide timely, accurate and transparent reporting of financial information

•

Provide accounting services; debt service payments, compliance and new issuances; and financial management services

The Finance Department manages the fiduciary responsibilities of the City by providing control and recording of the City’s financial activity, thus ensuring transparency through accurate and reliable information available for public review, and compliance with state and local laws and regulations. Responsibilities of the department include the review and monitoring of financial activity, payroll, recording of investment activity, coordination of the annual audit, and reporting required by various governmental agencies.

•

Hire of a new Director of Finance

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to:

• Provide coordination of the City’s annual financial audit

• Hire a Deputy Director for the Finance department

Managed and responsibly administered Owasso’s revenues and expenditures resulting in a transparent and efficient fiscal policy and complete compliance with state law as substantiated by an independent auditor’s opinion.

- 30 -

EXPENDITURE BY CATEGORY (General Fund 01-120) Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

495,056

505,792

506,976

555,000

9.5%

2,095

2,505

3,425

0.0%

48,055

51,850

58,945

62,200

5.5%

1,309

1,740

546,515

561,887

569,346

620,625

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

YEAR TO YEAR EXPENDITURE COMPARISON $600,000 $500,000 $400,000 $300,000 $200,000 $100,000

Personal Services

Position Title Finance Director Assistant Finance Director Accountant Accounting Clerk Part-time Clerical

FY 11

FY 12

FY 13

Materials & Supplies

2011 1 1 1 3 1 7

Other Services & Charges

AUTHORIZED PERSONNEL 2012 1 1 3 1 1 7

- 31 -

2013 1 1 3 1 1 7

FY 14 Capital Outlay

2014 1 1 3 1 1 7

9.0%

HUMAN RESOURCES General Government

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Human Resources Department integrates the core values of character, safety, service, and development with the City’s management philosophy, generating a workforce that purposes each day to make a difference and improve the quality of life for the citizens of Owasso. Responsibilities of the department are to provide support services by recruiting and hiring new employees; administrating and reviewing insurance and benefits; planning and coordinating in-house training; developing and establishing personnel policies, procedures, and position classifications; and overseeing risk management and workers’ compensation issues.

•

Provided supervisors training in Reasonable Suspicion Drug Testing.

•

Provided employees Prevention of Workplace Harassment training.

•

Continued improvements to policy and procedure manuals

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the department to:

Provided continued training to ensure a work place environment conducive to mutual respect and absolute high regard for employees and citizens of Owasso

•

Provide leadership development opportunities to supervisors.

•

Research opportunities and develop a plan to promote and encourage employee wellness.

•

Continue converting to electronic storage of employee information in support of the Go Green! Initiative.

•

Focus on employee and community awareness of the positive impact of purposefully focusing on good character.

- 32 -

EXPENDITURE BY CATEGORY (General Fund 01-130) Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

251,112

257,019

263,912

272,000

3.1%

8,248

10,759

10,900

11,150

2.3%

56,830

69,987

70,850

75,250

6.2%

2,142

1,500

-100.0%

339,907

347,162

358,400

3.2%

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

316,190

YEAR TO YEAR EXPENDITURE COMPARISON $300,000 $250,000 $200,000 $150,000 $100,000 $50,000

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Human Resources Director HR Specialist Clerical - Share with IT Part-time/Intern

2011 1 2 2/3 1 4 2/3

2012 1 2 2/3 1 4 2/3

Fractions indicate split funding unless otherwise stated.

- 33 -

2013 1 2 2/3 1 4 2/3

2014 1 2 2/3 1 4 2/3

GENERAL GOVERNMENT General Government

BUDGET HIGHLIGHTS

DESCRIPTION

In addition to administrative expenses, the FY 2014 budget request includes funding to:

The General Government budget allows for the expenditures of funds utilized in the day-to-day operations of City government that are shared between departments or not directly attributable to any single department. Examples of such expenditures include, but are not limited to, City Hall utilities, telephone, elections, copying expenses, postage & professional & technical services.

â&#x20AC;˘ Contract with Grand Gateway for Pelivan Transit Public Transportation Services.

â&#x20AC;˘ Contract with the Federal government liaison to continue efforts to secure funding for the completion of the US Highway 169 widening project from E. 56th Street North.

- 34 -

Actual FY 2010-2011

Expenditure Category

Personal Services

EXPENDITURE BY CATEGORY (General Fund 01-150) Actual FY 2011-2012

Materials & Supplies Other Services & Charges

Proposed FY 2013-2014

Percent Change

22,256

22,649

18,500

21,000

13.5%

483,800

442,914

479,690

463,100

-3.5%

40,000

498,190

524,100

5.2%

Capital Outlay

Total

Budget FY 2012-20131

506,056

465,563

YEAR TO YEAR EXPENDITURE COMPARISON $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title -

2011 0 0

2012 0 0

No positions are funded out of this department.

- 35 -

2013 0 0

2014 0 0

INFORMATION TECHNOLOGY General Government

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided opportunities to:

The Information Technology Department provides expertise for the implementation, support, and maintenance of technology systems utilized by staff for internal and external functions, essential to the efficient execution of services. The IT department is responsible for providing leadership and vision for new technology in support of the business goals of the organization. Security, reliability, and transparency are significant considerations for all technology related decisions.

•

Maintained city website to a standard worthy of an A+ rating from the Sunshine Review

•

Improved staff capability to manage and monitor desktop hardware

•

Improved capability for field use of GIS with tablet computers

•

Improved network management capabilities

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the department to: •

Hardware to expand backup and address business continuity

•

Replace aging switches, and other network hardware

Made substantial improvements throughout the city’s I.T. needs through well trained personnel and infrastructure and equipment updates

- 36 -

EXPENDITURE BY CATEGORY (General Fund 01-175) Actual FY 2010-2011

Expenditure Category

Personal Services

Proposed FY 2013-2014

Percent Change

367,194

339,007

489,300

44.3%

1,804

3,048

2,100

2,900

38.1%

109,336

111,411

116,388

121,887

4.7%

1,830

74,956

76,590

171,200

123.5%

482,729

556,609

534,085

785,287

47.0%

Capital Outlay Total

Budget FY 2012-2013

369,759

Materials & Supplies Other Services & Charges

Actual FY 2011-2012

YEAR TO YEAR EXPENDITURE COMPARISON $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title IT Director Network Systems Tech Desktop Support Project Manager Clerical - Share with HR

2011 1 2 1 1/3 4 1/3

2012 1 1 1 1 1/3 4 1/3

Fractions indicate split funding unless otherwise stated.

- 37 -

2013 1 1 1 1 1/3 4 1/3

2014 1 1 2 1 1/3 5 1/3

SUPPORT SERVICES General Government

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Support Services Department provides facility maintenance services to other City departments as well as to the public. Responsibilities include custodial care, grounds maintenance for City facilities, HVAC system maintenance, repairs and remodeling of City facilities, pick-up and delivery of supplies, and City event support. Support Services is also responsible for the state-wide radio system coordination, including E911 issues, pager administration, Old Central Building support and rentals, and purchasing and distribution for all departments for supplies and office furniture.

•

Coordinate opening of new CNG fueling station and corresponding conversion of CNG vehicles

•

Represent City on Regional E911 Committee of INCOG

•

Perform maintenance and repairs at City facilities

•

Bid, negotiate, and award a new Fleet Fuel Management System for the City

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to: •

Perform facility updates, repairs and maintenance

•

Perform grounds maintenance

•

Continue the Oklahoma Department of Corrections inmate work program

•

Improve technology utilized in the performance of support

Applied for, facilitated and implemented grant funding to establish Owasso’s first CNG filling station through a public/ private partnership while creating a potential revenues stream for Owasso.

- 38 -

EXPENDITURE BY CATEGORY (General Fund 01-181) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

251,092

245,268

255,334

292,400

14.5%

Materials & Supplies

19,645

22,965

25,220

27,390

8.6%

Other Services & Charges

29,250

34,673

49,680

45,397

-8.6%

17,918

22,660

32,900

45.2%

320,824

352,894

398,087

12.8%

Capital Outlay Total

299,987

YEAR TO YEAR EXPENDITURE COMPARISON $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Support Services Director Administrative Assistant Supervisor Maintenance Technician Janitor - Full-time Janitor - Part-time Clerical - Part-time

2011 1 1/2 1 1 1 0 1 5 1/2

2012 1 1/2 1 1 1 0 1 5 1/2

Fractions indicate split funding unless otherwise stated.

- 39 -

2013 1 1/2 1 1 0 2 0 5 1/2

2014 1 1/2 1 1 0 2 0 5 1/2

COMMUNITY DEVELOPMENT Community Development

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

Objectives achieved during FY 2012 include:

The Community Development Department provides current & prospective citizens of Owasso with courteous, timely, and professional assistance; a comprehensive approach to growth and commerce; the safe, compliant construction of the built environment; Improved quality of life with continuous code enforcement as well as upgrades in land development practices; and a sustainable community that excels in providing a choice of quality housing and attractive development respectful of future generations. The Community Development Department is responsible to the Planning Commission, Board of Adjustment, Annexation Committee, and Technical Advisory Committee as well as providing assistance and liaison to City Council, Capital Improvements Committee, and Owasso Economic Development Authority.

•

Purchased a new plotter which greatly enhances the department’s ability to serve both internal & external customers.

•

Passed ordinance allowing code enforcement officers to issue citations thus increasing adherence to existing code without required police intervention.

•

Initiated the GrOwasso 2030 land use master plan and established a committee comprised of citizens, local business owners, elected officials and members of city staff.

•

Implemented the U.S. Highway 169 Overlay District to ensure adequate design standards are met and maintained along Owasso’s most visible corridor.

BUDGET HIGHLIGHTS In conjunction with the Community Development Department’s normal functions the FY 2014 budget will enable the following:

Increased emphasis in code enforcement to ensure compliance with existing municipal ordinances keeping Owasso an attractive and desirable community for existing & future residential and commercial opportunities.

•

Additional training to meet growing needs and maintening existing professional licenses.

•

Funding allowing for training opportunities for the Code Enforcement officer to also become licensed in the building trades to meet the increased demands associated with Owasso’s continued growth and development.

•

Additional funds to service and maintain the plotting needs of the department.

•

Software licenses for ArcGIS mapping used daily by multiple members of the Community Development staff.

- 40 -

EXPENDITURE BY CATEGORY (General Fund 01-160) Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

385,198

418,669

421,590

458,500

8.8%

6,562

7,306

9,400

11,600

23.4%

26,694

26,898

33,040

42,240

27.8%

3,367

11,500

1,000

-91.3%

456,240

475,530

513,340

8.0%

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

418,454

YEAR TO YEAR EXPENDITURE COMPARISON $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Community Dev. Director Building Services Manager City Planner Assistant City Planner Code Enforcement Officer Permit Clerk

2011 1 1 1 1 1 1 6

2012 1 1 1 1 1 1 6

- 41 -

2013 1 1 1 1 1 1 6

2014 1 1 1 1 1 1 6

POLICE SERVICES

Public Safety

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The budget for FY 2012-13 provided opportunities to:

The Owasso Police Department is responsible for enforcing Municipal Ordinances and Oklahoma Statutory Law. Enforcement activities are complimented by proactive problem solving efforts designed to prevent and reduce crime. The mission, vision, and core values of the department all support the critical need for community partnerships. Police services include the patrol division, detective division, and records division. A multitude of specialties exist within the department divisions, all of which allow the department to respond to any policing need within the community.

•

Procured four new patrol vehicles to ensure continued response capability

•

Utilized special traffic enforcement patrols to reduce the number of injury automobile collisions by 17%

•

Completed Phase I of the Owasso Multi-Use Training Facility

•

Utilize volunteers and Police Reserves

•

Engaged the community in conjunction with the Strong Neighborhood Initiative to increase the number of “Alert Neighborhoods”

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to: •

Procurement of new patrol vehicles to ensure optimal response to calls for service

•

Funds to complete Phase II of the Owasso Police Multi-Use Training Facility

•

Funding and strategies to significantly increase citizen volunteer opportunities to include a summer youth camp and implementation of an Explorer Program

Made extensive improvements in department capabilities by increasing the department’s fleet by 4 SUVs and completed construction of the initial phase of the Multi-Purpose Training Facility

- 42 -

EXPENDITURE BY CATEGORY (General Fund 01-201) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

4,094,344

4,195,780

4,380,685

4,432,800

1.2%

Materials & Supplies

225,191

269,663

239,700

245,300

2.3%

Other Services & Charges

168,332

145,893

182,020

183,134

0.6%

61,285

34,261

26,000

27,600

6.2%

4,549,152

4,645,597

4,828,405

4,888,834

1.3%

Capital Outlay Total

YEAR TO YEAR EXPENDITURE COMPARISON $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14

Capital Outlay

AUTHORIZED PERSONNEL Position Title Chief of Police Deputy Chief Captain Detective Lieutenant Detective Sergeant Detective Officer Patrol Lieutenant Sergeant Patrol Officer Property Specialist Clerical

2011 1 1 1 1 1 4 4 5 28 1 3 50

2012 1 1 1 1 1 4 4 5 28 1 3 50

- 43 -

2013 1 1 1 1 1 4 4 5 30 1 3 52

2014 1 0 2 1 1 4 4 5 30 1 3 52

POLICE COMMUNICATIONS Public Safety

PROJECT FOCUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Communications Division serves as the vital link between the citizens and public safety and service division of the City of Owasso. We strive to collect and disseminate all requests for service in a prompt, courteous, and efficient manner for all our customers. The communication division is charged with the responsibility of handling all departmental calls for service, both emergency and non-emergency and supervision and care of prisoners housed in our lockup facility. Division personnel help save lives, protect property and assist the public in their time of need.

•

Handled over 36,287 documented calls for service and countless requests for information, directions and referrals, an increase of 11% over the previous year.

•

Managed and monitored 851 adult arrestees in the Owasso Jail.

•

State certified all dispatcher as Jailers

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to:

• Funding for web based portal to Police

Records/CAD system to improve customer service and share data with other agencies for interoperability

• Request continued funds to support dispatch training and certifications

• Request certification training to support

Emergency Medical Dispatch management

Serviced over 36,000 emergency and non-emergency calls for Owasso citizens

- 44 -

EXPENDITURE BY CATEGORY (General Fund 01-215) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

576,710

712,348

660,245

583,600

-11.6%

3,175

2,964

5,000

5,250

5.0%

Other Services & Charges

31,532

30,076

45,950

40,590

-11.7%

Capital Outlay

11,690

6,823

6,800

14,480

112.9%

623,107

752,211

717,995

643,920

-10.3%

Materials & Supplies

Total

YEAR TO YEAR EXPENDITURE COMPARISON

$800,000 $700,000 $600,000 $500,000

$400,000 $300,000 $200,000 $100,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Supervisor* Shift Leader Dispatcher*

2011 1 0 11 12

2012 1 2 10 13

2013 1 2 10 13

2014 1 2 10 13

*Positions are partially budgeted through E-911 Fund; except FY 2012 was fully budgeted for in Police Communications.

- 45 -

ANIMAL CONTROL

Public Safety

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The budget for FY 2013 provided opportunities to:

Animal Control is responsible for enforcing Municipal Ordinances related to animals as well as the care of animals housed at the Owasso Animal Shelter. Animal Control employees work in partnership with local rescue organizations in an effort to find lifelong homes for all adoptable pets being cared for at the shelter.

• Worked in partnership with non-profit animal rescue organizations for the purpose of adopting animals housed at the shelter • Hosted the 5th Annual Barktoberfest • Utilized veterinary services in conjunction with the shelter surgery room to sterilize all animals adopted from the shelter • Utilized social media outlets to increase adoption rates and improve customer service and citizen inquiries

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2013-14 will allow the department to: • Implement programs to reduce unwanted pet population in Owasso. • Continue to increase the rate of adoption of pets under the control of the shelter. • Increased utilization of volunteers to enhance services.

Increased adoption rates through partnerships with non-profit organizations, and the utilization of social media.

- 46 -

EXPENDITURE BY CATEGORY (General Fund 01-221) Actual FY 2010-2011

Expenditure Category

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

Personal Services

91,089

93,639

95,581

98,900

3.5%

Materials & Supplies

12,826

16,169

16,000

17,500

9.4%

Other Services & Charges

17,856

19,058

24,260

24,000

-1.1%

4,932

1,500

-100.0%

133,798

137,341

140,400

2.2%

Capital Outlay Total

121,771

YEAR TO YEAR EXPENDITURE COMPARISON

$120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Animal Control Officer

2011 2 2

2012 2 2

- 47 -

2013 2 2

2014 2 2

FIRE SERVICES Public Safety

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Owasso Fire Department’s mission is to provide exceptional fire suppression, emergency ambulance services, and outreach services essential to the health, safety, and well-being of the community. The Fire Department provides continuous service to an area of approximately 50 square miles, operating out of three (3) fire stations. In addition to emergency services, the department provides fire code enforcement, fire and life safety education, and child car seat inspections.

•

Improved service by utilizing grant funds to increase firefighter/paramedic personnel by six (6) staff members.

•

Secured Federal grant funding for the advanced training of eight Firefighter/Paramedics.

•

Improved technology and communications.

•

Better equipped firefighters and paramedics

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will support:

Upgraded multiple equipment needs and personnel levels to provide adequate fire protection while reducing Owasso’s ISO rating to one of the lowest in the nation.

•

Implement new training program that focuses on disaster response operations.

•

Begin procuring equipment to better prepare department for natural and man-made disasters

•

Complete structural repairs at Fire Station #1 and Fire Station #2.

•

Replace one (1) support vehicle

•

Continuously improve existing operations and training

- 48 -

EXPENDITURE BY CATEGORY (General Fund 01-250) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

3,611,612

3,986,442

4,072,866

4,196,500

3.0%

Materials & Supplies

122,906

153,504

137,250

144,250

5.1%

Other Services & Charges

114,417

139,638

143,000

138,780

-3.0%

5,265

31,000

4,284,849

4,353,116

4,510,530

Capital Outlay

Total

3,848,935

YEAR TO YEAR EXPENDITURE COMPARISON $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Fire Chief Deputy Chief Assistant Chief Fire Marshall Battalion Chief* EMS Manager* Captain* Fire Fighter/EMT* Secretary

2011 1 1 1 1 3 1 9 30 1 48 *Partially budgeted in Ambulance Service Fund.

2012 1 1 1 1 4 0 9 36 1 54

- 49 -

2013 1 1 1 1 4 0 9 36 1 54

2014 1 1 1 1 4 0 9 36 1 54

3.6%

EMERGENCY PREPAREDNESS Public Safety

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided an opportunity for the department to:

Provide a comprehensive emergency management program which coordinates the preparation for, recovering from, and mitigation of major emergencies and disasters. This includes responses to tornadoes, floods, heat emergencies, and nuclear attacks. Responsibilities include monitoring all storm activities, management of the Community Warning System consisting of 16 warning sirens covering the City, serving as the FEMA liaison and acting as the centralized command post in an emergency situation

•

Provide a home storm shelter registration program

•

Manage the Emergency Operations Center Emergency Communications Systems and maintain system readiness

•

Achieve 100% compliance with National Incident Management System

•

Participate in State emergency preparedness exercises on a regular basis

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to: •

Conduct periodic live tests of the warning sirens

•

Ensure continued readiness for any and all disaster events

•

Update the training/briefing room technology needs

Increase likelihood of rescues in the wake of severe weather scenarios through the growth of home shelter registrations

- 50 -

EXPENDITURE BY CATEGORY (General Fund 01-280) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

111,525

113,540

112,949

116,600

3.2%

291

614

1,500

1,750

16.7%

Other Services & Charges

8,862

23,363

10,630

11,930

12.2%

Capital Outlay

3,055

4,320

6,000

3,500

-41.7%

123,733

141,837

131,079

133,780

2.1%

Materials & Supplies

Total

YEAR TO YEAR EXPENDITURE COMPARISON

$140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Emergency Mgt Director ISO Planner

2011 1 1 2

2012 1 1 2

- 51 -

2013 1 1 2

2014 1 1 2

ENGINEERING Public Works

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided opportunities to:

The Engineering Department is dedicated to ensuring residents, investors, and visitors will enjoy an excellent quality of life in Owasso due to the high standards which roads, storm water and sewer projects are held to. The engineering department coordinates the execution of construction contracts within budgetary limits and in compliance with state statutes.

•

Performed 100 private development project plan reviews with 95% completed in less than 10 days

•

Assisted in the bidding and construction management of the Sam’s Site

•

Updated the Traffic Calming Ordinance to make the application process more stream-lined

•

Assisted with mapping and other services for multiple internal and external customers in all city departments and the private sector

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the division to: • • •

Designed multiple improvements in house inclusive of all areas of municipal infrastructure and parks needs

- 52 -

Coordinate the implementation of multiple design projects in house resulting in significant savings to the citizens of Owasso Coordinate the development of a Transportation Master Plan Design of the Annual Street Rehabilitation Program

EXPENDITURE BY CATEGORY (General Fund 01-170) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

425,102

523,436

554,435

632,000

14.0%

13,476

16,455

16,700

16,850

0.9%

Other Services & Charges

6,131

7,968

16,350

11,700

-28.4%

Capital Outlay

9,480

12,323

15,500

14,000

-9.7%

454,189

560,182

602,985

674,550

11.9%

Materials & Supplies

Total

YEAR TO YEAR EXPENDITURE COMPARISON $700,000 $600,000

$500,000 $400,000 $300,000 $200,000

$100,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Projects Manager Engineer Engineering Technician Infrastructure Inspector CAD Technician

2011 1 2 2 1 0 6

2012 1 2 1 1/2 1 1/2 6

Fractions indicate split funding unless otherwise stated.

- 53 -

2013 1 2 1 1/2 1 1/2 6

2014 2 2 1 1/2 1 1/2 7

STREETS Public Works

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Streets Division is responsible for the repair and maintenance of City streets and sidewalks, traffic markings and signalization, sign repairs and maintenance, and snow/ice removal operations. The mission of the division is to provide safe, efficient, and attractive public thoroughfares for vehicular and pedestrian travel by performing proactive maintenance and progressive improvements to public streets, sidewalks, and traffic control systems.

•

Completed traffic marking projects on 96 ST N, 145 E AVE, W. Owasso Expressway and E. Owasso Expressway

•

Completed the box culvert replacement project on 116 ST N

•

Provided customer responsive pothole patching to achieve 80% of necessary roadway repairs within 48 hours of discovery

•

Initiated the design on the 76 ST N and Garnett Road widening projects

Reconstructed and rehabilitated residential streets in the original part of town and in Hale Acres allowing safer driving and pedestrian conditions for citizens

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will enable the division to: •

Improve pedestrian safety by purchasing count-down pedestrian heads @ 86th ST N & 145 E Ave

•

Improve pedestrian safety by purchasing school zone flashing lights – Partner with Owasso Public Schools

•

Improve planning by implementing a transportation master plan

•

Fund ROW acquisition and utility relocation of the 76 ST N widening project from US 169 to 129 E Ave

•

Fund ROW acquisition of the Garnett Rd widening project from 96 ST N to 106 St N

- 54 -

EXPENDITURE BY CATEGORY (General Fund 01-300) Actual FY 2010-2011

Expenditure Category

Personal Services

Proposed FY 2013-2014

Percent Change

268,790

339,668

368,500

8.5%

97,479

120,675

135,280

123,950

-8.4%

193,875

263,145

176,900

177,480

0.3%

83,281

363,282

143,800

202,050

40.5%

667,669

1,015,892

795,648

871,980

9.6%

Capital Outlay Total

Budget FY 2012-2013

293,034

Materials & Supplies Other Services & Charges

Actual FY 2011-2012

YEAR TO YEAR EXPENDITURE COMPARISON $400,000 $350,000 $300,000 $250,000

$200,000 $150,000 $100,000 $50,000 $0 Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14

Capital Outlay

AUTHORIZED PERSONNEL Position Title Superintendant Supervisor Maintenance Worker

2011 1/3 1 4 5 1/3

2012 1/3 1 4 5 1/3

- 55 -

2013 1/3 1 5 6 1/3

2014 1/3 1 5 6 1/3

STORMWATER/ VEGETATION CONTROL

PROJECT STATUS AND ACCOMPLISHMENTS

Public Works

The FY 2012-13 budget provided opportunities to:

DESCRIPTION

•

Completed Original Town drainage channel repair project

•

Restored functionality and aesthetics to City drainage swales and ditches by providing proactive maintenance and construction of channel improvements

•

Completed the detention facility inspection project

The Stormwater/Vegetation Control Division is responsible for the repair and maintenance of the City stormwater utility system and vegetation control operation. The mission of the division is to implement all required provisions of the National Pollutant Discharge Elimination System, Phase II Program, while providing cost-effective, quality, dependable, and courteous services responsive to the needs of the community.

•

Initiated construction of the Three Lakes channel improvement project

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the division to: •

Improve stormwater conveyance by performing stormwater structure cleaning

•

Increased stormwater capacity by performing improvements along the frontage of Metro Heights, Caudle Estates and El Rio Vista

Developed and instituted Owasso’s detention pond inspection and maintenance program in an effort to sustain required volumes of stormwater detention capabilities

- 56 -

EXPENDITURE BY CATEGORY (General Fund 01-370) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

277,738

252,359

321,474

355,400

10.6%

Materials & Supplies

44,726

36,987

56,920

52,310

-8.1%

Other Services & Charges

21,415

26,272

31,545

33,150

5.1%

483

8,172

55,275

1,500

-97.3%

344,362

323,790

465,214

442,360

-4.9%

Capital Outlay Total

YEAR TO YEAR EXPENDITURE COMPARISON $400,000 $350,000 $300,000 $250,000

$200,000 $150,000 $100,000 $50,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Superintendant Supervisor Maintenance Worker Cemetery Sexton Part-time Seasonal

2011 1/3 1 3 1 2 7 1/3

2012 1/3 1 3 1 4 9 1/3

Fractions indicate split funding unless otherwise stated.

- 57 -

2013 1/3 1 3 1 3 8 1/3

2014 1/3 1 3 1 3 8 1/3

CEMETERY Public Works

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2013 budget provided opportunities to:

The respectful care and maintenance of grounds in honor of the final resting place for many Owasso residents is the primary responsibility of the Cemetery Division of the Public Works Department. These responsibilities are carried out through the dignified and orderly coordination of opening and closing new burial sites, and the maintenance of attractive grounds and facilities.

•

Applied pre and post-emergent herbicide chemicals to improve turf appearance and reduce manpower requirements for grounds maintenance

•

Purchased track pads for lawn protection, two plots for contingencies, and lot markers

•

Perform proper maintenance of equipment to ensure efficiency in services provided

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2013-2014 will allow the division to: •

Maintain the cemetery to a neat, uniform, and professional landscape standard

•

Adequately provide for Memorial Day events through preparation and aesthetics

•

Improve accuracy of lot layout by having a survey performed

Provided a well-manicured and peaceful environment worthy of honoring the memory of loved ones lost

- 58 -

EXPENDITURE BY CATEGORY (General Fund 01-190) Actual FY 2010-2011

Actual FY 2011-2012

Materials & Supplies

4,225

Other Services & Charges

Expenditure Category

Personal Services

Capital Outlay Total

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

3,748

5,550

3,600

-35.1%

1,167

1,152

3,750

5,855

56.1%

2,454

8,000

1,800

-77.5%

5,392

7,354

17,300

11,255

-34.9%

YEAR TO YEAR EXPENDITURE COMPARISON $9,000 $8,000 $7,000 $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title -

2011 0 0

2012 0 0

2013 0 0

2014 0 0

No positions are funded out of this department. The functions of the Cemetery Sextion are performed by members of the Stormwater/Vegetation Control Department.

- 59 -

PARKS

Culture & Recreation PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Parks Department provides recreational opportunities that complement quality of life for Owasso residents. The department accomplishes this through planning, securing developing, and maintaining recreational areas. The Parks Department oversees and maintains 264 acres of park land, 4 miles of walking trails, 16 ball fields and 13 soccer fields, 17 play areas, 9 restrooms, the Skate Park, Spray Park, and Owasso Veterans Memorial. The department also administers contracts for every youth sporting activity which utilizes city facilities. Owasso Parks are home to annual festivals and events such as the Harvest Festival and Annual Chili Cook-Off.

•

Used Park Development funds to supplement CDBG funding for the Owasso Skate Park

•

Implemented standardized youth sports agreements with Owasso Soccer Club, Champions Baseball, Owasso FOR football, and Owasso Girls Softball to ensure quality youth programs at every level

•

Partnered with the Owasso YMCA to supply activities for Owasso residents

•

Managed 5K runs, parades, activities, and events throughout the community that provide both recreational opportunities and cultural enrichment

Provided Northeast Oklahoma’s premier skate park facility and constructed 4 new ball fields for Owasso’s youth sports programs

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to: •

Supplement CDBG funding to replace playground equipment at Rayola Park

•

Maintain and improve park equipment and amenities

•

Support the continued success of youth sports programs

•

Replenishment of wood chips in various to replace resilient surfacing in playground fall zones

•

Replace trash receptacles at various parks with permanent and secured containers

- 60 -

Actual FY 2010-2011

Expenditure Category

Personal Services

EXPENDITURE BY CATEGORY (General Fund 01-515) Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

226,042

351,944

394,597

451,000

14.3%

Materials & Supplies

29,395

34,317

38,000

72,405

90.5%

Other Services & Charges

70,464

68,462

86,697

89,437

3.2%

9,200

19,705

36,000

36,500

1.4%

335,101

474,428

555,294

649,342

16.9%

Capital Outlay Total

YEAR TO YEAR EXPENDITURE COMPARISON $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Parks & Recreation Director Parks Superintendent Laborer Clerical Part-time Seasonal

2011 0 1 3 1 2 7

2012 1 1 3 1 2 8

Fractions indicate split funding unless otherwise stated.

- 61 -

2013 1 1 3 1 2 8

2014 1 1 3 1 2 8

COMMUNITY CENTER

Culture & Recreation

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2013 achievements include:

The Community Center promotes and provides quality activities and services that contribute to the physical, mental, emotional, and social well-being of the community. A diverse activity program is in place that reflects the needs of the adult programs for the Owasso community. Owasso’s VFW Post 7180 and American Legion Post 237 use the Center as their headquarters along with numerous other community support groups. The center also provides a safe and friendly environment available for rent to the public for special events.

•

Initiated physical conditioning courses designed to promote balance and exercise.

•

Engaged with over 60 volunteers to expand and strengthen programs.

•

Utilized donations to increase security at the center.

•

Obtained $8,500 in grant funding for new computer check in system.

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2012-13 will allow the center to:

Provided a safe and entertaining atmosphere for community members to gather & engage in social activities promoting a healthy lifestyle.

•

Provide community classes and events open to all residents

•

Provide activities and services designed to enrich the lives of Owasso’s senior community

•

Provide facility rental and venue options for a variety of events

•

Maintain the operation of the facility while experiencing continued substantial growth in usage and participation

- 62 -

EXPENDITURE BY CATEGORY (General Fund 01-550) Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

125,165

115,452

117,974

102,420

-13.2%

9,311

11,486

12,200

12,000

-1.6%

23,033

26,050

27,320

24,500

-10.3%

7,366

142

3,920

5,300

35.2%

164,875

153,130

161,414

144,220

-10.7%

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

YEAR TO YEAR EXPENDITURE COMPARISON $140,000 $120,000

$100,000 $80,000 $60,000 $40,000

$20,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Director Program Coordinator Sr. Van Driver Part-time

2011 1 1 1 3

2012 1 1 1 3

- 63 -

2013 1 1 1 3

2014 1 1 1 3

HISTORICAL MUSEUM

Culture & Recreation

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided opportunities to:

The Owasso Historical Museum collects, preserves and exhibits objects and materials relating to the history of the Owasso and surrounding area, and provides related educational services for the purpose of increasing and enriching public knowledge of the history and heritage of the area.

•

Private donations allowed for the installation of a new clock on the grounds

•

Continued growth through the annual Memorial Day flower arrangement sales

•

Continued emphasis on the use of volunteers

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the Museum to:

•

Continued improvement and maintenance of the museum

•

Increase public awareness to classes, tours and programs

Providing a unique educational experience about Owasso’s history to citizens of all ages

- 64 -

EXPENDITURE BY CATEGORY (General Fund 01-580) Actual FY 2010-2011

Expenditure Category

Personal Services Materials & Supplies Other Services & Charges Capital Outlay

Actual FY 2011-2012

Proposed FY 2013-2014

Percent Change

44,488

17,011

17,517

17,800

1.6%

130

222

650

0.0%

4,102

3,579

7,500

8,500

13.3%

3,000

2,000

28,667

28,950

1.0%

48,720

Total

Budget FY 2012-2013

20,812

YEAR TO YEAR EXPENDITURE COMPARISON $50,000 $45,000 $40,000 $35,000 $30,000 $25,000 $20,000 $15,000 $10,000 $5,000 $0

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Special Projects Director Museum Coordinator*

2011 1 0 1

2012 0 1 1

*The Museum Coordinator is a part-time position.

- 65 -

2013 0 1 1

2014 0 1 1

ECONOMIC DEVELOPMENT Economic Development

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided opportunities to:

The Economic Development Department creates an environment in the City of Owasso where business and industry can invest money and resources while receiving a quality return on their investment; where every part of the workforce can find and maintain quality employment, earn a quality wage, and enjoy quality benefits.

•

Worked with a national retailer in securing a site for the future Sam’s Club in Owasso

•

Recognized additional tenant to the city’s business incubator allowing for growth opportunities to a local small business

•

Hosted the fifth annual Owasso Economic Summit with improved content and attendance

Provided a proven, business friendly environment as evident by the establishment of a major national retailer which will have positive impact on Owasso’s per capita sales tax ratio

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the department to: •

Increase recruiting of quality jobs and companies to Owasso

•

Continuing to work toward strategic directions in the department strategic plan to support business attraction, retention and expansion initiatives.

•

Place emphasis on conveying Owasso’s message through increased public relations and awareness

•

Focus on creating entertainment venues for events and youth sports to increase local business

- 66 -

EXPENDITURE BY CATEGORY (General Fund 01-710) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

98,734

97,939

97,599

98,900

1.3%

Materials & Supplies

1,276

988

2,310

2,475

7.1%

Other Services & Charges

7,197

7,885

9,335

9,425

1.0%

2,286

800

109,098

109,244

111,600

Capital Outlay Total

107,207

YEAR TO YEAR EXPENDITURE COMPARISON $120,000 $100,000 $80,000 $60,000 $40,000 $20,000

Personal Services

FY 11

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Economic Dev. Director

2011 1 1

2012 1 1

- 67 -

2013 1 1

2014 1 1

2.2%

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- 68 -

OPWA FUND

Owasso Public Works continues to make significant advancements in customer service through increasingly efficient procedures and a dedication to Owassoâ&#x20AC;&#x2122;s citizens. Water, Wastewater, Streets, and Refuse Collections are core functions of any municipality and Owasso leads the way as an example of dedication to removing the obstacles standing in the way of people celebrating their lives.

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- 71 -

OPWA FUND SUMMARY

Fiscal Year 2013- 2014

Projected Actual

Actual

Proposed

Percent

FY 10│ 11

FY 11 │ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services

$9,312,923

$9,683,123

$10,298,600

$10,726,000

4.15%

Other Revenues & Fees

489,279

667,264

477,000

548,400

14.97%

Proceeds from Loans

998,323

2,854,920

1,077,707

4,231,820

292.67%

Total Charges, Fees & Other Revenues

19,800,522

13,205,307

11,853,307

15,506,220

30.82%

Transfers In Sales Tax from General Fund

17,528,943

18,343,008

19,125,000

21,000,000

9.80%

Sales Tax Payback

730,499

784,854

800,000

825,000

3.13%

Stormwater RAN

234,801

235,801

238,101

235,101

-1.26%

18,494,243

19,363,663

20,163,101

38,294,765

32,568,970

32,016,408

37,566,321

17.33%

Administration

636,742

738,585

1,115,568

734,420

-34.17%

Utility Billing

327,009

338,615

340,880

357,700

4.93%

Total Transfers In Total Revenues & Other Sources

22,060,101

9.41%

Expenditures Departmental

Water

3,109,263

3,743,206

3,579,424

3,893,375

8.77%

Wastewater Treatment Plant

7,627,928

1,309,621

934,595

1,102,750

17.99%

Wastewater Collections

3,613,755

2,209,358

1,205,991

4,453,400

269.27%

Refuse

777,431

870,884

1,111,079

1,329,160

19.63%

Recycle Center

190,892

258,274

391,758

195,370

-50.13%

16,283,020

9,468,543

8,679,295

12,066,175

39.02%

7,675,247

7,842,669

6,800,000

6,518,101

-4.15%

730,499

784,854

800,000

825,000

3.13%

10,955,463

11,443,818

11,950,000

13,175,000

10.25%

Total Departmental Debt Service Payback Agreements Transfers Out General Fund - Sales Tax General Fund

500,000

300,000

400,000

0.00%

Capital Improvement - Sales Tax Proj.

400,000

1,274,700

2,854,764

3,740,000

31.01%

Sales Tax Sub-Account

730,499

784,854

800,000

825,000

3.13%

Stormwater (OWRB Funds) Total Transfers Out Total Expenditures & Other Uses Change in Fund Balance

785,241

93,671

13,371,203

13,897,043

16,004,764

18,140,000

13.34%

38,059,969

31,993,109

32,284,059

37,549,276

16.31%

$234,796

$575,861

($267,651)

$17,045

-106.37%

Projected Beginning Fund Balance

2,143,160

2,377,956

2,953,817

2,686,166

-9.06%

Projected Ending Fund Balance

2,377,956

2,953,817

2,686,166

2,703,211

0.63%

- 72 -

OPWA FUND REVENUES Charges for Services 55.2%

Net Transfers 20.2%

Proceeds from Loans 21.8%

Other Revenues & Fees 2.8%

OPWA FUND EXPENDITURES Payback Agreements 4.3%

Administration 3.8%

Utility Billing 1.8% Water 20.1%

Debt Service 33.6%

Wastewater Treatment 5.7%

Wastewater Collections 22.9% Recycle Center 1.0%

Refuse 6.8%

- 73 -

ADMINISTRATION OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-2013 budget provided opportunities to:

The Owasso Public Works Authority Administration supports operations that improve the quality of life in Owasso by ensuring the delivery of clean water, quality roads, storm water management, sewer processing, refuse removal, recycling, and maintenance of rights of way. Courteous, professional customer service is vital to the success of the OPWA.

•

Complete the Public Works Training Room which provides an area large enough to conduct meetings/training for the entire Public Works staff

•

Acquire equipment to enhance communications and data gathering for emergency operations during a severe storm event or other major disaster

•

Provide maintenance and improvements to the Public Works facility by completing the installation of a new roof for the Public Works facility

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the OPWA to: •

Educate the Public about services provided by the OPWA

•

Continue to improve, maintain and organize the Public Works facility for a safe and productive work environment

Implemented a safety committee comprised of Public Works & Human Resources staff resulting a in significant reduction in workers’ compensation expenses

- 74 -

EXPENDITURE BY CATEGORY (OPWA Fund 61-400) Actual FY 2010-2011

Expenditure Category

Personal Services

Proposed FY 2013-2014

360,623

340,850

-5.5%

8,020

9,929

9,775

13,275

35.8%

300,310

314,178

295,550

364,795

23.4%

978

86,915

42,850

15,500

-63.8%

636,742

738,585

708,798

734,420

3.6%

YEAR TO YEAR EXPENDITURE COMPARISON $400,000 $350,000 $300,000 $250,000

$200,000 $150,000 $100,000 $50,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14

Capital Outlay

AUTHORIZED PERSONNEL Position Title Director Deputy Director Infrastructure Inspector Secretary/Clerical Engineer CAD Technician

Percent Change

327,563

Capital Outlay Total

Budget FY 2012-2013

327,434

Materials & Supplies Other Services & Charges

Actual FY 2011-2012

2011 1 0 1 2 1 0 5

2012 1 0 1 2 1/2 1/2 5

*Fractions represent split funding unless otherwise stated.

- 75 -

2013 1 0 1 2 1/2 1/2 5

2014 1 0 1 2 1/2 1/2 5

UTILITY BILLING OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Utility Billing Department handles responsibilities related to the billing of City services focusing on prompt, professional response to the needs of residential and business customers. Responsibilities of the department include managing the City’s billing for water, wastewater, storm water, refuse and ambulance service. Other responsibilities include establishing new accounts, finalizing customer accounts, processing of all bills, processing of all payments, customer inquiries, and providing information to new and existing customers.

•

Implemented the eStatement paperless billing services

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to: •

Encourage increased enrollment in the new eStatement paperless billing

•

Evaluate processes, identifying improvements that would result in greater efficiency

Continue to improve customer service through advanced processess and technology

- 76 -

EXPENDITURE BY CATEGORY (OPWA Fund 61-405) Actual FY 2010-2011

Expenditure Category

Personal Services

Proposed FY 2013-2014

193,680

199,500

3.0%

1,359

2,115

2,500

0.0%

135,669

145,348

142,900

153,900

7.7%

1,800

340,880

357,700

4.9%

327,009

338,615

YEAR TO YEAR EXPENDITURE COMPARISON

$250,000 $200,000 $150,000 $100,000 $50,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Utility Billing Clerk

Percent Change

191,152

Capital Outlay Total

Budget FY 2012-2013

189,981

Materials & Supplies Other Services & Charges

Actual FY 2011-2012

2011 4 4

2012 4 4

- 77 -

2013 4 4

2014 4 4

WATER DISTRIBUTION OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Water department exists to provide safe, uninterrupted water service with acceptable flow, pressure, and quality. The department is responsible for the repair and maintenance of the City’s water distribution utility system, and new water service installations for residential and commercial customers.

•

Repair 327 service line water leaks

•

Improve water quality, pressure and volume in the northwest quadrant of the system by Installing 4,650 linear feet of 12” water line along 106th Street North between Bailey Medical and Mingo

•

Maintain a water loss at or below the National average (12%)

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the division to: • Expand the calibration of the water model into other parts of the distribution system. • Modify the Ford F-450 flat bed (Old Ambulance) into a usable service truck.

Increase water distribution and system reliability through the in-house construction of approximately one (1) mile of 8” water line while maintaining a low water loss ratio

- 78 -

EXPENDITURE BY CATEGORY (OPWA Fund 61-420) Actual FY 2010-2011

Expenditure Category

Personal Services Materials & Supplies

Budget FY 2012-2013

Proposed FY 2013-2014

461,395

465,279

482,400

3.7%

2,577,376

2,855,651

2,968,170

3,305,700

11.4%

82,333

109,711

65,475

57,375

-12.4%

5,206

316,449

47,900

3,109,263

3,743,206

3,498,924

3,893,375

Capital Outlay

YEAR TO YEAR EXPENDITURE COMPARISON

$3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Utility Superintendent Supervisor Utility Service Worker

Percent Change

444,348

Other Services & Charges

Total

Actual FY 2011-2012

2011 1/3 1 6 7 1/3

2012 1/3 1 6 7 1/3

Fractions indicate split funding unless otherwise stated.

- 79 -

2013 1/3 1 6 7 1/3

2014 1/3 1 6 7 1/3

11.3%

WASTEWATER TREATMENT PLANT OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Wastewater Treatment Plant provides a safe, efficient, high-quality, and environmentally sensitive treatment system to serve the wastewater needs of Owasso households and businesses. The plant is responsible for providing cost-effective treatment of sewage collected in the service area using the best available technologies to produce a discharge in conformance with established regulatory criteria.

•

Purchase a portable auto sampler which has helped to identify potential problems in the collection system that could harm Wastewater Treatment Plant operations.

•

Purchase a pH meter for the new digesters which have aided in the monitoring of the ammonia levels insuring the bio-solids taken to the landfill meet or exceed DEQ/EPA mandates

•

Install laundry covers on the new clarifier (#4) to help algae control and reduce cleaning time on the clarifier by 60%.

•

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the plant to:

Successfully refurbished the outdoor lighting system at the Wastewater Treatment Plant inhouse saving almost $6,000

Utilized data and new technologies to increase efficiencies through the monitoring and elimination of pollutants and detrimental materials which slow down the treatment process

•

Improve efficiency and quality by purchasing a Digital Microscope to enhance the analysis of the plants biology

•

Improve efficiency by purchasing new service truck for the Maintenance division

•

Continue to identify and implement procedures to reduce process costs

- 80 -

Actual FY 2010-2011

Expenditure Category

Personal Services

Proposed FY 2013-2014

Percent Change

502,545

523,200

4.1%

89,716

107,365

86,900

84,800

-2.4%

310,690

334,164

345,150

348,000

0.8%

16,235

381,657

146,750

934,595

1,102,750

6,742,324

7,627,928

Total

Budget FY 2012-2013

486,435

Capital Outlay Capital Projects

Actual FY 2011-2012

468,963

Materials & Supplies Other Services & Charges

EXPENDITURE BY CATEGORY (OPWA Fund 61-450)

1,309,621

YEAR TO YEAR EXPENDITURE COMPARISON $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0

Personal Services

FY 11

FY 12

Materials & Supplies

FY 13

Other Services & Charges

FY 14 Capital Outlay

Capital Projects

AUTHORIZED PERSONNEL Position Title Utility Superintendent Chief Plant Operator Plant Operator Maintenance Technician Maintenance Tech. Asst.

2011 1/3 1 4 1 1 7 1/3

2012 1/3 1 4 1 1 7 1/3

Fractions indicate split funding unless otherwise stated.

- 81 -

2013 1/3 1 4 1 1 7 1/3

2014 1/3 1 4 1 1 7 1/3

18.0%

WASTEWATER COLLECTIONS OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget has provided opportunities to:

The wastewater collection department ensures safe, reliable, and cost-effective wastewater conveyance services to residents and businesses for the protection of public health and the environment. The department is responsible for the operation and maintenance of gravity sewers and force mains in accordance with local, State, and Federal requirements.

•

Upgrades to Santa Fe lift station and installed a new 20 inch force main which provide pumping capacity for over 7,500 acres for the next 20 years.

•

Over 8,500 linear feet of existing sanitary sewer line was inspected for deficiencies via camera

•

Decreased inflow and infiltration by repairing 47 manholes and 9 sanitary sewer line deficiencies that where identified during internal inspections Engineering design for the upgrade of the Ranch Creek interceptor

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the division to:

• Provide sanitary sewer capacity to over 4,500

acres of developed and non-developed land by upgrading the Ranch Creek Interceptor

• Improve quality and efficiency by purchasing a new sanitary sewer line cleaning machine

• Improve efficiency by purchasing a new BI-Fuel Service Truck

• Continue the root control program which has

reduced dry weather sanitary sewer overflows

Inspected, cleaned, repaired and maintained 200,000 linear feet of sanitary sewer line and manholes throughout Owasso

- 82 -

EXPENDITURE BY CATEGORY (OPWA Fund 61-455) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

286,752

326,795

293,541

283,800

-3.3%

64,348

64,598

66,500

60,900

-8.4%

Other Services & Charges

112,196

166,003

108,450

104,000

-4.1%

Capital Outlay

353,958

1,651,962

527,500

144,700

-72.6%

Materials & Supplies

Capital Projects

2,796,501

3,613,755

Total

2,209,358

3,860,000

995,991

4,453,400

YEAR TO YEAR EXPENDITURE COMPARISON $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0

Personal Services

FY 11

FY 12

Materials & Supplies

FY 13

Other Services & Charges

FY 14 Capital Outlay

Capital Projects

AUTHORIZED PERSONNEL Position Title Utility Superintendent Supervisor Service Worker

2011 1/3 1 4 5 1/3

2012 1/3 1 4 5 1/3

Fractions indicate split funding unless otherwise stated.

- 83 -

2013 1/3 1 4 5 1/3

2014 1/3 1 4 5 1/3

347.1%

REFUSE COLLECTIONS OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Refuse Division is responsible for collection and disposal of residential refuse/yard waste materials and the distribution and repair of refuse containers. The mission of the division is to provide a comprehensive, responsive, environmentally safe, efficient, and cost-effective solid waste collection and disposal program for the citizens of Owasso.

•

Provided efficient, cost-effective management and operation of the Refuse Division.

•

Maintained 99% same-day service delivery rate for curbside refuse and yard waste collection

•

Acquired a new street sweeper and initiated a comprehensive street sweeping program

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the division to: •

Improve efficiency by purchasing a new automated refuse vehicle

•

Improve efficiency by constructing a concrete slab and fence project for the refuse containers

Initiated best management practices as prescribed by the State of Oklahoma through the purchase and implementation of a street sweeper and street sweeper program reducing debris and silt throughout Owasso

- 84 -

EXPENDITURE BY CATEGORY (OPWA Fund 61-480) Actual FY 2010-2011

Expenditure Category

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

Personal Services

386,459

400,358

452,506

443,150

-2.1%

Materials & Supplies

114,341

161,210

178,630

201,625

12.9%

Other Services & Charges

276,631

309,316

322,888

308,485

-4.5%

138,600

375,900

1,092,624

1,329,160

21.6%

Capital Outlay

Total

777,431

870,884

YEAR TO YEAR EXPENDITURE COMPARISON $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Gen Serv Superintendent Supervisor Sanitation Worker Worker Assistant Cart Repair Seasonal

2011 1/3 1 4 1 1 2 9 1/3

2012 1/3 1 4 1 1 2 9 1/3

Fractions indicate split funding unless otherwise stated.

- 85 -

2013 1/3 1 4 1 1 2 9 1/3

2014 1/3 1 4 1 1 2 9 1/3

RECYCLE CENTER OPWA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Recycle Center exists to encourage and educate the public on environmental and recycling issues, conserve landfill space, and reduce unlawful roadside dumping. The mission of the Center is to provide a safe, clean, customerfriendly, state-of-the-art waste disposal and recycling facility for the citizens of Owasso.

•

Diverted the highest possible volume of materials from the waste stream

•

Completed the Recycle Center Master Plan

•

Initiated internal recycle roll-off operations

•

Implemented a metals collection program

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 allows the center to: •

Construct a roll-off container storage area

•

Improve efficiency by purchasing six roll-off containers

Implementation and purchase of equipment necessary for in-house hauling, significantly reducing the cost of providing recycling capabilities

- 86 -

EXPENDITURE BY CATEGORY (OPWA Fund 61-485) Actual FY 2010-2011

Expenditure Category

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

Personal Services

49,312

50,343

50,403

51,940

3.0%

Materials & Supplies

10,870

8,159

13,495

10,945

-18.9%

125,437

185,454

160,230

82,810

-48.3%

5,273

14,318

81,000

49,675

-38.7%

190,892

258,274

305,128

195,370

-36.0%

Other Services & Charges Capital Outlay Total

YEAR TO YEAR EXPENDITURE COMPARISON $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Operator Part-time Labor

2011 1 1 2

2012 1 1 2

- 87 -

2013 1 1 2

2014 1 1 2

- 88 -

OPGA FUND The Bailey Ranch Golf Course has seen improvement in all areas of golf operations over the past year. Bailey Ranch has produced more rounds played than were played during any of the previous 5 years. Sales in both the pro shop and the grill are up as are membership sales. The Golf Course Superintendent and his staff have Bailey Ranch Golf Course in the finest condition since its inception. Through the continued support of the City Council, course patrons and citizens, Bailey Ranch is on the right path towards enhanced economic stability.

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- 91 -

OPGA FUND SUMMARY Fiscal Year 2013 - 2014

OPGA FUND SUMMARY Projected Actual

Actual

Proposed

Percent

FY 10│ 11

FY 11 │ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Golf Operations

435,939

530,834

570,000

624,000

9.47%

Merchandise (net of cost)

26,502

36,967

42,000

45,900

9.29%

Food (net of cost)

48,105

86,965

87,500

95,000

8.57%

2,574

994

3,700

700

250,000

0.00%

513,120

655,760

953,200

1,015,600

6.55%

Golf Shop

93,610

110,390

105,800

109,380

3.38%

Golf Cart Operation

70,814

99,371

52,000

106,810

105.40%

Miscellaneous Transfers In Total Revenues

-81.08%

Expenditures

Golf Course Maintenance Food & Beverage General & Administrative Debt Service Total Departmental Expenditures Change in Fund Balance

687,055

558,240

492,750

482,870

-2.01%

80,307

140,484

114,635

126,070

9.98%

188,562

189,995

188,015

190,470

1.31%

23,567

1,143,915

1,098,480

953,200

1,015,600

($630,795)

($442,720)

- 92 -

6.55%

OPGA FUND REVENUES Golf Operations 61.4%

Merchandise(net of cost) 4.5% Food (net of cost) 10.3%

Miscellaneous 0.1%

Transfers In 24.6%

OPGA FUND EXPENDITURES Golf Shop 10.8%

General & Administrative 18.8%

Golf Cart Operation 10.5%

Food & Beverage 12.4%

Golf Course Maintenance 47.5%

- 93 -

BAILEY RANCH GOLF CLUB OPGA Fund

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The budget for FY 2012-2013 provided opportunities to:

Bailey Ranch Golf Club provides a championship caliber golf course and recreational opportunities that improve the quality of life for visitors and residents of Owasso and the surrounding Tulsa area. The City recognizes the vital role a quality course can play in the decision making process for families and businesses seeking to relocate to a community.

•

Experienced tremendous growth in rounds played, new membership, pro-shop & grill sales while reducing overhead and increasing revenues

•

Implemented a volunteer program to help reduce the amount of part time labor used for our on course Marshall Program.

•

Increased the consistency of the golf course conditions while continuing to look for cost saving efficiencies through native area implementation Expanded the PGA Family Tee program to the back nine holes. This will enable juniors, families, and beginners to play from a distance that will bring more enjoyment as well as grow revenues

BUDGET HIGHLIGHTS In addition to regular responsibilities, the recommended budget for FY 2014 will allow the department to: •

Begin leasing a golf cart fleet that will improve the golfing experience and reduce costly maintenance expenses of replacement parts and labor

•

Enable Bailey Ranch Golf Course to continue to build sustainable revenues with consistent course conditions that will produce repeat and referral business

Returned the physical condition of the golf course to one of a premier public course in northeast Oklahoma

- 94 -

GOLF PRO SHOP OPGA Fund

EXPENDITURE BY CATEGORY (OPGA Fund 55-600) Actual FY 2010-2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

83,034

98,934

92,900

96,480

3.9%

Materials & Supplies

8,061

8,089

8,300

0.0%

Other Services & Charges

2,515

3,367

4,600

0.0%

105,800

109,380

3.4%

Capital Outlay

93,610

Total

110,390

YEAR TO YEAR EXPENDITURE COMPARISON

$120,000 $100,000 $80,000 $60,000 $40,000 $20,000

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14

Capital Outlay

AUTHORIZED PERSONNEL Position Title Assistant Golf Pro Part-time Labor*

2011 1 1 2

2012 1 1 2

*Represents various part-time workers.

- 95 -

2013 1 1 2

2014 1 1 2

CART OPERATION OPGA Fund

EXPENDITURE BY CATEGORY (OPGA Fund 55-605) Actual FY 2010-2011

Expenditure Category

Personal Services Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

40,339

45,982

44,950

44,760

-0.4%

1,845

4,271

2,050

0.0%

23,230

49,118

5,000

60,000

1100.0%

5,400

52,000

106,810

105.4%

70,814

99,371

YEAR TO YEAR EXPENDITURE COMPARISON

$70,000 $60,000 $50,000

$40,000 $30,000 $20,000

$10,000 $0 FY 11

FY 12

Personal Services

FY 13

Materials & Supplies

Other Services & Charges

FY 14

Capital Outlay

AUTHORIZED PERSONNEL Position Title Part-time Labor*

2011 1 1

2012 1 1

2013 1 1

*Represents various part-time workers.

- 96 -

2014 1 1

COURSE MAINTENANCE OPGA Fund

EXPENDITURE BY CATEGORY (OPGA Fund 55-610) Actual FY 2010-2011

Expenditure Category

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

Personal Services

349,287

321,020

319,100

335,920

5.3%

Materials & Supplies

137,555

126,308

85,250

96,550

13.3%

62,971

86,688

45,900

50,400

9.8%

137,242

24,224

687,055

558,240

450,250

482,870

Other Services & Charges Capital Outlay Total

YEAR TO YEAR EXPENDITURE COMPARISON

$400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Superintendent Assistant Superintendent Laborer Mechanic Part-time Labor*

2011 1 1 2 1 1 6

2012 1 1 2 1 1 6

*Represents various part-time workers.

- 97 -

2013 1 1 2 1 1 6

2014 1 1 2 1 1 6

7.2%

FOOD & BEVERAGE OPGA Fund

EXPENDITURE BY CATEGORY (OPGA Fund 55-670) Actual FY 2010=2011

Expenditure Category

Personal Services

Actual FY 2011-2012

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

68,036

119,865

99,235

107,170

8.0%

Materials & Supplies

6,559

9,983

7,000

10,500

50.0%

Other Services & Charges

5,712

10,636

8,400

0.0%

114,635

126,070

10.0%

Capital Outlay

80,307

Total

140,484

YEAR TO YEAR EXPENDITURE COMPARISON

$140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14 Capital Outlay

AUTHORIZED PERSONNEL Position Title Manager Part-time Labor*

2011 1 4 5

2012 1 4 5

2013 1 4 5

*Represents various part-time workers.

- 98 -

2014 1 4 5

ADMINISTRATION OPGA Fund

EXPENDITURE BY CATEGORY (OPGA Fund 55-690) Actual FY 2010-2011

Expenditure Category

Personal Services

Budget FY 2012-2013

Proposed FY 2013-2014

Percent Change

119,034

121,466

112,415

116,170

3.3%

5,586

5,934

7,600

6,600

-13.2%

63,942

62,595

68,000

67,700

-0.4%

188,015

190,470

1.3%

Materials & Supplies Other Services & Charges Capital Outlay Total

Actual FY 2011-2012

188,562

189,995

YEAR TO YEAR EXPENDITURE COMPARISON

$140,000 $120,000

$100,000 $80,000 $60,000 $40,000

$20,000 $0

FY 11

Personal Services

FY 12

FY 13

Materials & Supplies

Other Services & Charges

FY 14

Capital Outlay

AUTHORIZED PERSONNEL Position Title Director of Golf Part-time Janitor

2011 1 0 1

2012 1 1 2

- 99 -

2013 1 1 2

2014 1 1 2

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- 100 -

OTHER FUNDS

CDBG funding, combined with Park Development funds and an ODOT tree grant, enabled the rehabilitation of Owassoâ&#x20AC;&#x2122;s Skate Park. The new facility was enhanced with obstacles accommodating both skateboarders and bike riders, making the park the premier facility of its kind in Northeast Oklahoma.

AMBULANCE SERVICE FUND DESCRIPTION Ambulance services provide lifesaving responses to an approximate 76 mile service area in and around Owasso. The Ambulance Service Fund is established by City Ordinance to provide for the operation of the City’s ambulance service. Financing is provided through 85% of the ambulance billings revenue and 50% of ambulance subscriptions revenue.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for emergency medical services provided by the Owasso Fire Department, funding for non-emergency services offered to citizens, funding for life-saving programs, and continuation of professional services. As with recent years, emergency call volume is anticipated to increase.

SUMMARY OF REVENUES AND EXPENDITURES Ambulance Service Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services

1,314,996

1,404,009

1,176,500

1,400,500

19.04%

2,889

3,586

2,700

1,500

-44.44%

1,317,885

1,407,595

1,179,200

1,402,000

18.89%

Personal Services

847,117

930,340

982,542

1,093,400

11.28%

Materials & Supplies

117,864

112,502

143,400

150,700

5.09%

Other Services

114,613

131,447

141,790

150,600

6.21%

Capital Outlay

1,079,594

1,174,289

1,267,732

1,394,700

188,730

224,884

188,730

224,884

1,268,324

1,399,173

1,267,732

1,394,700

Miscellaneous Total Revenues Expenditures

Total Departmental Expenditures

10.02%

Other Uses Transfers Out Total Other Uses Total Expenditures & Other Uses

Surplus/(Excess Expenditure)

$49,561

$8,422

($88,532)

10.02%

$7,300

-108.25%

Projected Beginning Fund Balance

174,756

224,317

232,739

144,207

-38.04%

Projected Ending Fund Balance

224,317

232,739

144,207

151,507

5.06%

Personnel funded out of this fund are listed and indicated within the Fire Services Detail.

- 103 -

AMBULANCE CAPITAL FUND DESCRIPTION Ambulance operations perform emergency services that depend on specialized equipment. The Ambulance Capital Fund is established by City Ordinance to provide capital outlay for ambulance operations. Financing is provided through 15% of the ambulance billings revenue and a portion of the ambulance subscriptions revenue.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for a new ambulance and heart monitors/defibrillators.

Summary of Revenues and Expenditures Ambulance Capital Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services Miscellaneous Total Revenues

60,811

61,382

205,400

245,700

19.62%

2,544

2,765

2,500

0.00%

63,355

64,147

207,900

248,200

19.38%

135,657

144,441

199,012

208,588

207,900

248,200

19.38%

140,407

12,999

277,800

289,700

4.28%

140,407

12,999

277,800

289,700

4.28%

($69,900)

($41,500)

Other Sources Transfers In Total Revenues & Other Sources

Expenditures Capital Outlay Total Departmental Expenditures

Surplus/(Excess Expenditure)

$58,605

$195,589

-40.63%

Projected Beginning Fund Balance

209,887

268,492

464,081

394,181

-15.06%

Projected Ending Fund Balance

268,492

464,081

394,181

352,681

-10.53%

- 104 -

PUBLIC SAFETY CAPITAL FUND DESCRIPTION The Public Safety Capital Fund is established by City Ordinance to account for a percentage of the revenue received from ambulance subscriptions. Expenditures are for capital outlay for the Fire and Police Departments.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for Phase II of the Multi-use Range and new Police Department vehicles, as well as funding for general equipment for the Fire Department.

Summary of Revenues and Expenditures Public Safety Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services Miscellaneous Total Revenues

192,604

287,107

386,300

391,800

1.42%

2,434

3,243

1,100

0.00%

195,038

290,350

387,400

392,900

1.42%

Other Sources Transfers In Total Revenues & Other Sources

53,073

80,443

248,111

370,793

387,400

392,900

1.42%

41,034

330,200

194,000

-41.25%

113,862

332,487

186,500

267,300

43.32%

113,862

373,521

516,700

461,300

-10.72%

($2,728)

($129,300)

($68,400)

-47.10%

Expenditures Capital Outlay - Police Capital Outlay - Fire Total Departmental Expenditures

Surplus/(Excess Expenditure)

$134,249

Projected Beginning Fund Balance

239,661

373,910

371,182

241,882

-34.83%

Projected Ending Fund Balance

373,910

371,182

241,882

173,482

-28.28%

- 105 -

E-911 FUND DESCRIPTION The E-911 Fund is established to pay E-911 system service charges and other emergency communications needs. Funding is provided through fees collected and remitted by telephone service providers.

BUDGET HIGHLIGHTS The recommended FY 2014 budget allows for continued quality maintenance and service.

Summary of Revenues and Expenditures E-911 Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services Miscellaneous Total Revenues

191,355

215,610

206,000

204,000

-0.97%

955

1,314

1,000

0.00%

192,310

216,924

207,000

205,000

-0.97%

Expenditures Personal Services

89,236

4,683

80,475

143,600

78.44%

Other Services

90,483

99,310

100,000

145,620

45.62%

Capital Outlay

1,650

40,800

181,369

103,993

180,475

330,020

82.86%

Total Departmental Expenditures

Surplus/(Excess Expenditure)

Projected Beginning Fund Balance Projected Ending Fund Balance

$10,941

$112,931

$26,525

($125,020)

-571.33%

95,669

106,610

219,541

246,066

12.08%

106,610

219,541

246,066

121,046

-50.81%

- 106 -

CEMETERY CARE FUND DESCRIPTION The Cemetery Care Fund is established by state statutes to provide for capital purchases to maintain and improve the cemetery. Funding is provided through 12.5% of lot sales and interments revenue.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for a covered materials storage facility.

Summary of Revenues and Expenditures Cemetery Care Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Revenues Total Revenues

202

167

1,240

800

-35.48%

202

167

1,240

800

-35.48%

1,769

1,100

1,971

1,267

1,240

800

-35.48%

7,464

1,638

3,600

2,000

-44.44%

7,464

1,638

3,600

2,000

-44.44%

($5,493)

($371)

($2,360)

($1,200)

-49.15%

13,621

8,128

7,757

5,397

-30.42%

8,128

7,757

5,397

4,197

-22.23%

Other Sources Transfers In Total Revenues & Other Sources Expenditures Capital Outlay Total Departmental Expenditures

Surplus/(Excess Expenditure)

Projected Beginning Fund Balance Projected Ending Fund Balance

- 107 -

EMERGENCY SIREN FUND DESCRIPTION The Emergency Siren Fund is used for the acquisition, repair, replacement, and purchase of emergency sirens. Funding is provided through a per-acre fee received when new subdivisions are platted, as required by subdivision regulations.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes contingency funding for any repairs that may arise during the year.

Summary of Revenues and Expenditures Emergency Siren Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services Miscellaneous Total Revenues

2,626

206

1,000

0.00%

169

164

100

11.11%

2,795

370

1,090

1,100

0.92%

10,000

0.00%

10,000

0.00%

($8,910)

($8,900)

-0.11%

Expenditures Capital Outlay Total Departmental Expenditures

Surplus/(Excess Expenditure)

$2,795

$370

Projected Beginning Fund Balance

18,275

21,070

21,440

12,530

-41.56%

Projected Ending Fund Balance

21,070

21,440

12,530

3,630

-71.03%

- 108 -

JUVENILE COURT FUND DESCRIPTION The Juvenile Court Fund is established to provide local programs to address problems associated with juvenile crime. The Juvenile Court has jurisdiction over all cases that involve youth under the age of 18 in violation of non-traffic ordinances. Financing is provided through fines generated as a result of the prosecution of juveniles under the “Agreement for Municipal Court Jurisdiction Concerning Juveniles.”

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for youth offender programs.

Summary of Revenues and Expenditures Juvenile Court Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services Miscellaneous Total Revenues

3,426

3,285

9,000

10,000

11.11%

3,490

3,364

9,065

10,000

-100.00% 10.31%

1,000

4,000

8,000

100.00%

1,000

4,000

8,000

100.00%

Expenditures Other Services Total Departmental Expenditures

Surplus/(Excess Expenditure)

$2,490

$3,364

$5,065

$2,000

-60.51%

Projected Beginning Fund Balance

6,209

8,699

12,063

17,128

41.99%

Projected Ending Fund Balance

8,699

12,063

17,128

19,128

11.68%

- 109 -

HOTEL TAX FUND DESCRIPTION The Hotel Tax Fund is essential to fund activities and initiatives that improve the quality of life for residents and visitors of Owasso, and was established to promote economic development, culture, and tourism. Funding is provided through the 5% excise tax on hotel and motel rooms. 2% of the tax is designated by City Council Resolution to fund the Owasso Strong Neighborhood Initiative.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for economic development and tourism programs such as the 4th of July fireworks show, the Holly Trolley, and the annual Owasso Economic Summit. The Strong Neighborhood program includes funding for neighborhood grants and Owasso Cares Days. Additional funding is included for potential economic development initiatives. Summary of Revenues and Expenditures Hotel Tax Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Hotel Tax 3%

155,438

176,691

188,000

195,000

Hotel Tax 2%

104,663

117,794

125,000

130,000

4.00%

3,359

4,227

3,000

0.00%

263,460

298,712

316,000

328,000

3.80%

13,865

40,551

48,696

103,750

133,250

Miscellaneous Total Revenues

3.72%

Expenditures Historical Museum - Capital Outlay

Economic Development Other Services Capital Outlay

28.43%

40,551

48,696

103,750

133,250

80,495

80,257

105,507

108,750

324

603

500

1,750

250.00%

Other Services

5,685

8,734

12,000

13,800

15.00%

Capital Outlay

1,432

25,000

Total Economic Development Expenditures

28.43%

Strong Neighborhoods Personal Services Materials & Supplies

Total Strong Neighborhood Expenditures Total Expenditures Surplus/(Excess Expenditure)

3.07%

86,504

91,026

118,007

149,300

26.52%

140,920

139,722

221,757

282,550

27.41%

$122,540

$158,990

$94,243

$45,450

-51.77%

Projected Beginning Total Fund Balance

360,452

482,992

641,982

736,225

14.68%

Projected Ending Total Fund Balance

482,992

641,982

736,225

781,675

6.17%

59,737

77,896

84,889

65,589

-22.74%

Projected Designated Strong Neighborhood Ending Fund Balance

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STRONG NEIGHBORHOOD INITIATIVE

PROJECT STATUS AND ACCOMPLISHMENTS

DESCRIPTION

The FY 2012-13 budget provided opportunities to:

The Owasso Strong Neighborhood Initiative, funded through two cents of the Hotel/Motel tax, focuses efforts and resources on building viable, thriving neighborhoods as the key to long-term economic growth and stable home values. The Initiative partners with neighborhood stakeholders to identify opportunities to preserve and improve the physical, social, and economic strength of Owasso neighborhoods; to support neighborhood self-reliance; and to enhance the quality of life for residents through communitybased problem solving and public/private cooperation.

•

The Owasso Strong Neighborhood initiative was recognized as the 2012 Environmental Excellence Award recipient by Keep Oklahoma Beautiful

•

Continued Neighborhood Grant program to assist with neighborhood improvements

•

Coordinated Annual Neighborhood Block Party and Alert Neighborhood Programs

•

Utilized over 300 volunteers between two (2) Owasso Cares days and two (2) Neighborhood Leadership Conferences

BUDGET HIGHLIGHTS In addition to regular responsibilities, the budget request for FY 2014 will allow the department to:

• Build private/public partnerships that improve neighborhoods

• Coordinate new Neighborhood Associations in areas lacking a way to bring neighbors together

• Increase activity in the City Volunteer Program and Owasso CARES

• Provide resources for new neighborhood

Received state recognition of “Keep Oklahoma Beautiful” by being awarded the 2012 Environmental Excellence Award

- 111 -

programs

STORMWATER MANAGEMENT FUND DESCRIPTION The Stormwater Management Fund is established by City Ordinance to account for revenues derived from the stormwater utility service charge. Funds are used for expenses attributable to stormwater management services.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for drainage improvements in Caudle Estates and El Rio Vista. The budget also includes funding for the purchase of inspection camera transportation apparatus and a vehicle.

Summary of Revenues and Expenditures Stormwater Management Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Service Miscellaneous Total Revenues

571,932

621,727

661,253

663,000

34,142

6,667

6,500

0.26% 0.00%

606,074

628,394

667,753

669,500

0.26%

Other Sources Transfers in OWRB Loan

785,241

93,671

153,558

-100.00%

1,391,315

722,065

821,311

669,500

-18.48%

Personal Services

21,213

10,214

60,430

Materials & Supplies

10,000

12,964

13,000

7,800

-40.00%

Total Revenues & Other Sources Expenditures

Other Services

168,706

63,618

230,335

151,825

-34.09%

Capital Outlay

768,886

363,957

1,060,800

236,050

-77.75%

968,805

450,753

1,304,135

456,105

-65.03%

Total Departmental Expenditures Other Uses Transfers Out

234,801

235,801

238,101

235,101

-1.26%

234,801

235,801

238,101

235,101

-1.26%

Total Expenditures & Other Uses

1,203,606

686,554

1,542,236

691,206

-55.18%

Surplus/(Excess Expenditure)

$187,709

$35,511

($720,925)

($21,706)

-96.99%

997,303

1,185,012

1,220,523

499,598

-59.07%

1,185,012

1,220,523

499,598

477,892

-4.34%

Total Other Uses

Projected Beginning Fund Balance Projected Ending Fund Balance

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CAPITAL IMPROVEMENTS FUND DESCRIPTION Capital improvements encompass a broad range of projects critical to the growth and quality of life of Owasso. These projects include utility infrastructure, streets, parks, and facilities. Financing is provided through the one-cent capital improvements sales tax, after payment of principal and interest on capital projects debt is made. The expenditure items in this budget are based on priorities and recommendations established by the Capital Improvements Committee and approved by the City Council.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for the annual Street Rehabilitation Program, and Owasso’s portion of construction costs affiliated with the 106th & Garnett Road intersection improvements. Also included is funding for the design and initiation of projects recently added to the Capital Improvements list.

Summary of Revenues and Expenditures Capital Improvements Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Miscellaneous Total Revenues

17,151

109

21,442

-100.00%

17,151

109

21,442

-100.00%

Other Sources Transfers in from OPWA Debt Proc Transfers In from OPWA Sales Tax

400,000

1,274,700

2,833,344

3,740,000

32.00%

417,151

1,274,809

2,854,786

3,740,000

31.01%

Other Services

65,874

485,600

Capital Outlay

1,344,680

1,849,777

4,816,909

3,900,000

-19.04%

1,410,554

1,849,777

5,302,509

3,900,000

-26.45%

($993,403)

($574,968)

($2,447,723)

($160,000)

-93.46%

Projected Beginning Fund Balance

4,183,922

3,190,519

2,615,551

167,828

-93.58%

Projected Ending Fund Balance

3,190,519

2,615,551 *

167,828

7,828

-95.34%

Total Revenues Expenditures

Total Departmental Expenditures

Surplus/(Excess Expenditure)

*Only new project budgets are included in the proposed expenditures listed above. The encumbrances and unexpended appropriation balances for projects in the Capital Improvements Fund for the current fiscal year will be reappropriated to the same projects for Fiscal Year 2013-2014 unless the project has been designated complete.

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PARK DEVELOPMENT FUND DESCRIPTION The Park Development Fund is utilized to make improvements to and development of the city’s park system. Funding is provided through building permit fees, as defined by ordinance.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for Rayola Park Improvements and initiation of a Dog Park Project.

Summary of Revenues and Expenditures Park Development Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services Miscellaneous Total Revenues

58,200

67,600

82,000

85,000

3.66%

1,668

1,876

900

1,000

11.11%

59,868

69,476

82,900

86,000

3.74%

23,036

19,289

146,000

200,000

36.99%

23,036

19,289

146,000

200,000

36.99%

($63,100)

($114,000)

80.67%

Expenditures Capital Outlay Total Departmental Expenditures

Surplus/(Excess Expenditure)

$36,832

$50,187

Projected Beginning Fund Balance

182,717

219,549

269,736

206,636

-23.39%

Projected Ending Fund Balance

219,549

269,736

206,636

92,636

-55.17%

- 114 -

CDBG FUND DESCRIPTION The Community Development Block Grant (CDBG) Fund is used to account for revenue from state and federal grants. Funds are used for infrastructure capital improvements as specified in the grant contracts.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for the replacement of playground equipment at Rayola Park.

Summary of Revenues and Expenditures CDBG Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues CDBG Total Revenues

399,305

114,269

124,822

105,358

-15.59%

399,305

114,269

124,822

105,358

-15.59%

399,305

114,269

124,822

105,358

-15.59%

399,305

114,269

124,822

105,358

Expenditures Capital Outlay Total Departmental Expenditures

- 115 -

CITY GARAGE FUND DESCRIPTION The City Garage Fund provides services in the maintenance of vehicles, trucks, and other equipment to ensure operational safety, cost efficiency, and quality service for the City. City Garage personnel also coordinate the use of outside vendors for warranty and specialized work not feasible to do in-house. The City Garage bills departments for parts, services, and overhead actually used for that department.

BUDGET HIGHLIGHTS The recommended FY 2014 budget includes funding for normal operations and training classes for specialized vehicle repairs.

Summary of Revenues and Expenditures City Garage Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges for Services

334,654

Miscellaneous

353,971

376,100

402,150

6.93%

3,099

100

337,753

354,071

376,100

402,150

6.93%

Personal Services

169,340

175,040

165,000

187,200

13.45%

Materials & Supplies

0.19%

Total Revenues

Expenditures 144,065

151,655

156,360

156,650

Other Services

25,507

29,589

43,040

43,300

0.60%

Capital Outlay

3,190

7,395

15,000

102.84%

338,912

359,474

371,795

402,150

8.16%

($1,159)

($5,403)

$4,305

Total Departmental Expenditures Change in Fund Balance

Authorized Personnel City Garage Fund

Position Mechanic Clerical

2010-2011

2011-2012

2012-2013

2013-2014

1/2

2 1/2

- 116 -

-100.00%

WORKERS’ COMPENSATION SELF-INSURANCE FUND DESCRIPTION The Workers’ Compensation Self-Insurance Fund is used to account for the fees paid to self-insure for the payment of expenses of workers’ compensation benefits for all City employees. Expenditures from this fund are approved by the Council, but, by ordinance, are not subject to limitations on spending amounts as are other City purchases. Financing is provided through a percentage of every payroll. The fund is administered by the Human Resources Department.

BUDGET HIGHLIGHTS To reduce risk and exposure to the City, the recommended FY 2014 budget includes funds which will allow Human Resources to work with a Third Party Administrator and City Departments to reduce the frequency and severity of Workers’ Compensation claims; and funds to continue the process of upgrading the Risk Management Manual.

Summary of Revenues and Expenditures Workers' Compensation Self-Insurance Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges

578,635

308,686

400,000

15,851

10,074

10,350

4,000

-61.35%

594,486

318,760

410,350

404,000

-1.55%

Personal Services

111,803

67,995

75,000

89,000

18.67%

Other Services

256,927

429,875

430,000

365,000

-15.12%

368,730

497,870

505,000

454,000

-10.10%

($179,110)

($94,650)

($50,000)

-47.17%

Other Total Revenues

0.00%

Expenditures

Total Departmental Expenditures

Surplus/(Excess Expenditure)

$225,756

Beginning Fund Balance

610,218

835,974

656,864

562,214

-14.41%

Ending Fund Balance

835,974

656,864

562,214

512,214

-8.89%

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GENERAL LIABILITY / PROPERTY SELF-INSURANCE FUND DESCRIPTION The General Liability/Property Self-Insurance Fund is used to account for the fees paid to self-insure for general liability, property and vehicle collision risk. Funds are used to administer and pay claims of the self-insurance program. Financing is provided through billings to the General Fund, OPWA and OPGA. The fund is administered by the Human Resources Department.

BUDGET HIGHLIGHTS To reduce risk and exposure to the City, the recommended FY 2014 budget includes funding for the Human Resources Department to coordinate proactive and preventative training targeted specifically at supervisors in the area of sexual harassment.

Summary of Revenues and Expenditures General Liability/Property Self-Insurance Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges Other Total Revenues

218,000

200,000

240,000

20.00%

17,505

6,026

13,390

235,505

206,026

213,390

240,000

-100.00% 12.47%

230,084

169,451

210,000

240,000

14.29%

230,084

169,451

210,000

240,000

14.29%

Expenditures Other Services Total Departmental Expenditures

Surplus/(Excess Expenditure)

$5,421

$36,575

- 118 -

$3,390

-100.00%

HEALTHCARE SELF-INSURANCE FUND DESCRIPTION The Healthcare Self-Insurance Fund is used to account for the fees paid to self-insure for employee healthcare benefits. Funds are used to administer and pay claims of the self-insurance program. Financing is provided through premiums charged to employees and departments for health, dental, and vision coverage. The fund is administered by the Human Resources Department.Department.

BUDGET HIGHLIGHTS To reduce risk and exposure to the City, the recommended FY 2014 budget includes funding for the provision of on-site Biometric screening for employees (at no cost to the employee), with participation in the Biometric screening resulting in a waiver of premium increase. The FY14 budget also includes funding for the provision of on-site flu shots to employees at no cost to the employee; and funding for programs which will allow the City to continue to educate employees on the importance of health and wellness.

Summary of Revenues and Expenditures Healthcare Self-Insurance Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Charges Other Total Revenues

3,309,508

3,866,952

3,899,000

4,065,000

198

1,293

2,500

4.26%

3,309,706

3,868,245

3,901,500

4,065,000

4.19%

3,312,473

3,327,716

3,900,000

4,065,000

4.23%

3,312,473

3,327,716

3,900,000

4,065,000

4.23%

-100.00%

Expenditures Other Services Total Departmental Expenditures

Surplus/(Excess Expenditure)

($2,767)

- 119 -

$540,529

$1,500

-100.00%

DEBT SERVICE SINKING FUND DESCRIPTION The Debt Service Sinking Fund is a fund established to account for the levy of ad valorem taxes to pay the principal and interest on general obligation bonds and judgments awarded against the city.

Summary of Revenues and Expenditures Debt Service Sinking Fund Projected Actual

Actual

Proposed

Percent

FY 10 │ 11

FY 11│ 12

FY 12 │ 13

FY 13 │ 14

Change

Revenues Ad Valorem Taxes

46,178

109,376

148,500

131,500

-11.45%

Total Revenues

46,178

109,376

148,500

131,500

-11.45%

46,178

109,376

148,500

131,500

-11.45%

46,178

109,376

148,500

131,500

-11.45%

Expenditures Judgment Principal Total Departmental Expenditures

Surplus/(Excess Expenditure)

- 120 -

APPENDIX

Throughout the FY 2012-2013 fiscal year Owasso experienced an average increase of 4.5% in sales tax revenue. With the anticipated addition of major revenue sources in the upcoming fiscal year, Owasso will be afforded opportunities to continue to dedicate monies to enhance core functions while supporting greater emphasis on citizen driven quality of life initiatives.

DETAIL OF REVENUES All Funds

Actual FY 10 │ 11

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

17,528,943 521,690 382,220 31,223 164,681 2,693 41,634 68,004 15,897 317,853 19,074,838

18,343,008 566,050 402,187 32,093 146,353 3,820 35,264 87,385 16,620 322,190 19,954,970

19,125,000 600,000 358,000 35,000 160,000 4,800 17,463 110,000 16,000 330,000 20,756,263

750 1,060 6,780 34,945 18,198 38,902 22,279 23,269 24,250 5,145 175,578

780 1,430 8,440 45,014 9,609 40,300 22,346 23,680 25,319 5,820 182,738

1,000 1,450 10,000 63,000 17,000 60,000 28,000 30,000 32,000 5,500 247,950

1,823 42,172 10,226 40,743 31,339 52,813 132,362 251,999 563,477

796 8,908 3,384 69,103 8,300 45,624 54,663 190,913 269,833 739,252 360,981 1,751,757

5,041 28,109 4,203 2,423 62,000 50,000 55,000 210,000 248,000 25,000 294,493 37,000 445,500 1,466,769

8,574 4,653 11,288 4,400 200 13,950 7,764 130,389

8,097 7,250 14,900 3,580 8,800 7,915 131,703

8,500 7,000 19,000 3,600 175 8,500 8,600 134,000

Proposed FY 13 │ 14

Percent Change

General Fund Taxes Sales Tax Use Taxes Electric Utility (PSO) Electric Utility (VVEC) Natural Gas Utility (ONG) Natural Gas Utility (Other) Telephone Utility (AT&T) Video Service (AT&T) Telephone (Other) CATV (Cox) Total Taxes Licenses & Permits Alcohol/Beer License Solicitor License Other License Building Permits (Residential) Building Permits (Commercial) Building Permits Surcharge Mechanical Permit Electrical Permit Plumbing Permit Sign Permit Total Licenses & Permits Intergovernmental Bureau of Justice Assistance EP&R/FEMA Grant OJP Grant Cherokee Nation Grant OK Homeland Security Grant OK Highway Safety Officer Tulsa County DA Alcoholic Beverage Tax State Gasoline Tax Motor Vehicle Licenses Cigarette/Tobacco Tax ODOT Tree Grant SEP ARRA CNG Grant Congestion Mitigation/Air Quality (CMAQ) Safer Grant Total Intergovernmental Charges for Service Zoning & BOA Fees Mowing Fees Engineering Review Service Fees Early Intervention Panel Cemetery Lots Cemetery Interments Surcharge for Economic Development Surcharge for Street Repairs

- 123

21,000,000 620,000 380,000 38,000 165,000 5,000 16,000 125,000 16,000 335,000 22,700,000 1,000 1,500 11,000 68,000 20,000 66,000 31,000 33,000 35,000 7,000 273,500 51,000 56,000 214,000 250,000 70,000 641,000 9,000 10,000 20,000 3,700 6,000 8,700 136,000

9.80% 3.33% 6.15% 8.57% 3.13% 4.17% -8.38% 13.64% 0.00% 1.52% 9.36% 0.00% 3.45% 10.00% 7.94% 17.65% 10.00% 10.71% 10.00% 9.38% 27.27% 10.30% -100.00% 2.00% 1.82% 1.90% 0.81% -100.00% -84.29% -56.30% 5.88% 42.86% 5.26% 2.78% -29.41% 1.16% 1.49%

Actual FY 10 │ 11 Administrative Overhead Other General Government Fees Returned Check Fees K9 Services Prisoner Housing School Resource Officer Animal Sterilization Fee Rural Fire Service Police/Fire Reports Monthly Building Rent Incubator Building Rent Building User Fees Economic Summit Lease/Rent Other Community Center User Fees Park User Fees Total Charges for Service Fines & Forfeitures Municipal Court Fines District Court Fines Court Fines (Restricted) Court Costs Animal Impound Fines Deposits Forfeited Other Forfeitures (Criminal) Total Fines & Forfeitures Miscellaneous Interest Reimbursements & Refunds JP Morgan Rebate PSO Model City Reimbursement (OGA) Restitution Property Damage Sale of Fixed Assets Sale of Materials Sale of Books Other Contributions & Donations Overage/Shortage Total Miscellaneous Interfund Transfers Transfer from OPWA Transfer from OPWA Sales Tax Account Total Interfund Transfers Total General Fund Revenues

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

150,000 975 115 10,000 5,850 62,500 6,140 2,750 5,263 30,472 7,150 9,068 2,550 9,600 25,860 8,106 517,617

150,000 1,075 250 10,000 62,500 3,890 2,000 4,615 32,932 5,500 8,254 1,650 10,100 23,189 7,935 506,135

150,000 1,800 100 10,000 62,500 4,000 2,000 4,500 34,000 9,250 9,000 2,000 11,040 20,000 8,000 517,565

664,189 6,305 16,720 110,607 8,290 645 743 807,499

613,069 7,541 15,915 93,031 9,600 250 2,449 741,855

530,000 8,600 13,500 76,000 9,000 145 14,266 651,511

28,029 7,700 22,906 7,107 12,463 3,093 3,309 37 40,484 13,628 34 138,790

18,072 6,461 16,421 73,477 6,751 1,750 6,810 1,274 32,797 17,710 181,523

18,000 3,000 37,367 310 6,194 1,800 2,600 12,000 60 52,000 31,611 164,942

500,000 10,955,463 11,455,463

300,000 11,443,818 11,743,818

400,000 11,950,000 12,350,000

32,733,262

35,062,796

36,155,000

Proposed FY 13 │ 14 185,000 2,000 10,000 62,500 5,000 2,000 4,500 35,320 10,800 10,000 2,000 11,040 23,000 8,000 564,560 600,000 9,000 15,000 90,000 10,000 724,000 20,000 3,000 38,000 6,200 2,000 8,000 50,000 1,000 128,200 400,000 13,175,000 13,575,000 38,606,260 -

- 124 -

Percent Change 23.33% 11.11% 0.00% 0.00% 25.00% 0.00% 0.00% 3.88% 16.76% 11.11% 0.00% 0.00% 15.00% 0.00% 9.08% 13.21% 4.65% 11.11% 18.42% 11.11% 11.13% 11.11% 0.00% 1.69% 0.10% -23.08% -33.33% -3.85% -96.84% -22.28% 0.00% 10.25% 9.92% 6.78%

Actual FY 10 │ 11

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

Proposed FY 13 │ 14

Percent Change

OPWA Fund Summary Charges for Services Water

4,351,299

4,834,713

5,166,000

5,440,000

5.30%

Wastewater Treatment

3,191,432

3,005,266

3,233,000

3,340,000

3.31%

56,365

76,517

110,000

0.00%

1,398,580

1,434,241

1,474,000

1,513,000

2.65%

27,528

28,100

30,600

31,000

1.31%

Industrial User Surcharge Refuse - Residential Polycart Refuse - Commercial Polycart Yardwaste Polycart

134,170

149,793

150,000

0.00%

Yardwaste Bag Sales

10,819

7,281

8,000

10,000

25.00%

Convenience Station-Open Container

81,779

91,913

95,000

100,000

5.26%

Recycle Sales-Aluminum

35,502

31,365

20,000

0.00%

627

3,213

3,837

4,000

0.00%

Recycle Sales-Batteries Recycle Sales-Glass Recycle Sales-Plastics

3,405

4,822

4,500

0.00%

18,741

14,647

3,500

0.00%

9,312,923

9,683,123

10,298,600

10,726,000

4.15%

Water Connections Fee

35,775

92,700

81,000

85,000

4.94%

Wastewater Connections Fee

70,400

82,800

100,000

120,000

20.00%

Assessment Fees

21,849

42,873

4,740

50,000

954.85%

Recycle Sales-Newspaper Total Charges for Services Other Revenues & Fees

Reconnect Fees

29,250

40,003

39,000

0.00%

Service Fees

11,135

17,420

19,030

20,000

5.10%

183,356

190,277

193,000

195,000

1.04%

2,105

2,225

2,400

0.00%

Late Fees Returned Check Fees Sale of Fixed Assets

677

Sale of Materials

25,510

15,000

Contribution / Donation

69,400

30,915

23,434

22,227

22,000

-1.02%

333

308

225

3,180

429

330

Interest Restricted Interest Reimbursements & Refunds Other

172

Overage/Shortage Contributed Capital Total Other Revenues & Fees

45 (37)

100,800

79,200

489,276

667,264

477,000

548,400

14.97%

Proceeds of Debt Promissory Note Revenue (Ator)

198,894

197,399

197,707

196,820

9,799,429

2,657,521

880,000

4,035,000

358.52%

9,998,323

2,854,920

1,077,707

4,231,820

292.67%

Transfer From General (Sales Tax)

17,528,943

18,343,008

19,125,000

21,000,000

Transfer From Sales Tax Payback

730,499

784,854

800,000

825,000

3.13%

Transfer From Stormwater (RAN)

234,801

235,801

238,101

235,101

-1.26%

Total Transfers In

18,494,243

19,363,663

20,163,101

22,060,101

9.41%

Total OPWA Fund Revenues

38,294,765

32,568,969

32,016,408

37,566,321

Proceeds Of Debt Total Proceeds of Debt

-0.45%

Transfers In

9.80%

- 125 -

17.33%

Actual FY 10 │ 11

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

OPGA Fund

Proposed FY 13 │ 14

Percent Change

Golf Operation Green Fees

155,473

197,350

217,000

227,000

4.61%

Memberships & Patron Card

99,482

108,556

141,000

174,000

23.40%

Tournament Fees

53,751

83,879

55,000

50,000

-9.09%

Cart Rentals

76,806

94,155

102,000

116,000

13.73%

Driving Range Fees

26,088

31,894

40,000

42,000

5.00%

Marketing/Advertising

23,750

15,000

0.00%

Overage/Shortage-Golf Total Golf Operation

589

435,939

530,834

570,000

624,000

9.47%

Merchandise (net of cost) Merchandise Sales

137,563

160,138

168,000

170,000

1.19%

Cos-Merchandise

(111,061)

(123,171)

(126,000)

(124,100)

-1.51%

26,502

36,967

42,000

45,900

9.29%

Total Merchandise (net of cost) Food (net of cost) Food Sales

53,369

83,709

80,500

85,000

5.59%

Food Tournament Sales

7,879

14,820

8,000

10,000

25.00%

Banquet Sales-Food

2,473

5,917

41,000

42,000

2.44%

Banquet Room Fee Beer Sales Tobacco Sales Gratuities

7,683

17,627

31,340

49,928

50,000

0.00%

629

995

2,942

3,000

0.00%

Cos-Food & Soft Drinks

(40,931)

(68,582)

(75,000)

0.00%

Cos-Beer

(13,794)

(19,418)

(20,000)

0.00%

(543)

(973)

Cos-Tobacco Total Food (net of cost)

448

48,553

86,965

87,500

95,000

8.57%

1,464

234

3,000

-100.00%

Other

662

760

700

Contributions & Donations

Miscellaneous Reimbursements & Refunds

Total Miscellaneous

2,126

994

3,700

700

0.00% -81.08%

Transfers Transfer from General Fund Total OPGA Fund Revenues

513,120

655,760

- 126 -

250,000

953,200

1,015,600

6.55%

Actual FY 10 │ 11

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

Proposed FY 13 │ 14

Percent Change

Ambulance Service Fund Ambulance Billings Ambulance Subscriptions UB Amb Fee Interest & Other Total Amb. Service Fund Revenues

792,765

861,744

710,000

927,500

30.63% 7.69%

13,308

14,388

6,500

7,000

508,923

527,877

460,000

466,000

2,889

3,586

2,700

1,500

-44.44%

1,317,885

1,407,595

1,179,200

1,402,000

18.89%

1.30%

Ambulance Capital Fund Ambulance Billings

125,000

163,500

30.80%

Ambulance Subscriptions

1,200

0.00%

60,811

61,382

79,200

81,000

2.27%

2,500

0.00%

UB Amb Fee Interest Transfer From Ambulance Total Ambulance Capital Fund Rev.

2,544

2,765

135,657

144,441

199,012

208,588

207,900

248,200

19.38%

5,800

0.00%

Public Safety Capital Fund Ambulance Subscriptions UB Amb/Public Safety Fee

192,604

287,107

380,500

386,000

1.45%

2,434

3,243

1,100

0.00%

53,073

80,443

248,111

370,793

387,400

392,900

1.42%

E911 Phone Fees (Wired)

80,403

74,557

68,000

62,000

-8.82%

E911 Wireless Phone Fees

108,148

123,759

118,000

120,000

1.69%

2,804

17,294

20,000

22,000

10.00%

955

1,314

1,000

0.00%

192,310

216,924

207,000

205,000

-0.97%

1,200

800

-33.33%

Interest Transfer From Ambulance Total P.S. Capital Fund Revenues

E-911 Fund

E911 Prepaid Wireless Fees Interest Total E-911 Fund Revenues Cemetery Care Fund Cemetery Allocation

Interest

102

Contributions & Donations

100

Transfer From General Total Cemetery Care Fund Revenues

40 -

1,769

1,100

1,971

1,267

1,240

800

2,626

206

1,000

0.00%

169

164

100

11.11%

2,795

370

1,090

1,100

0.92%

3,426

3,285

9,000

10,000

11.11%

3,490

3,365

9,065

-35.48%

Emergency Siren Fund Emergency Siren Fees Interest Total Emergency Siren Fund Revenues Juvenile Court Fund Juvenile Court Fines Interest Total Juvenile Court Fund Revenues

- 127 -

10,000

10.31%

Actual FY 10 │ 11

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

Hotel Tax Fund

Proposed FY 13 │ 14

Percent Change

Hotel Tax 3%

155,438

176,691

188,000

195,000

Hotel Tax 2%

104,663

117,794

125,000

130,000

4.00%

3,359

4,227

3,000

0.00%

263,460

298,712

316,000

328,000

3.80%

Stormwater Service Fee - Residential

375,600

401,851

420,000

428,000

1.90%

Stormwater Service Fee - Commercial

196,332

199,686

204,000

210,000

2.94%

25,000

20,190

37,253

25,000

-32.89%

9,142

6,667

6,500

0.00%

785,241

93,671

153,558

1,391,315

722,065

821,311

669,500

58,200

67,600

82,000

85,000

3.66%

1,668

1,876

900

1,000

11.11%

59,868

69,476

82,900

86,000

3.74%

399,305

114,269

124,822

105,358

-15.59%

399,305

114,269

124,822

105,358

-15.59%

233

109

Interest & Other Total Hotel Tax Fund Revenues

3.72%

Stormwater Management Fund

Stormwater Assessment Fee Interest Transfer From OPWA - OWRB Loan Total Strmwtr Mgmt Fund Revenues

-18.48%

Park Development Fund Park Development Fees Interest Total Park Dev. Fund Revenues CDBG Fund CDBG - Urban County Grant Total CDBG Fund Revenues Capital Improvements Fund Restricted Interest Other Transfer From OPWA - Sales Tax

16,918

21,420

400,000

1,274,700

2,833,344

3,740,000

32.00%

417,151

1,274,809

2,854,786

3,740,000

31.01%

Sales Of Parts & Services

145,404

153,696

172,500

0.00%

City Garage Overhead

189,250

200,275

203,600

229,650

12.79%

3,099

100

337,753

354,071

376,100

402,150

6.93%

578,635

308,686

400,000

0.00%

Interest

5,857

5,220

2,500

4,000

60.00%

Reimbursements & Refunds

9,994

4,854

7,850

594,486

318,760

410,350

Total Cap. Imp. Fund Revenues City Garage Fund

Reimbursements & Refunds Total City Garage Fund Revenues

Worker's Comp Self-Insurance Fund Self-Ins Fees

Total Worker's Comp Self-Insurance Fund Revenues

- 128 -

404,000

-1.55%

Actual FY 10 │ 11

Actual FY 11 │ 12

Projected Actual FY 12 │ 13

Proposed FY 13 │ 14

Percent Change

Gen Liab/Prop Self-Insurance Fund Self-Ins Fees

218,000

Interest Reimbursements/Refunds & Other

200,000 -

240,000

20.00%

-100.00%

17,478

6,026

13,390

235,505

206,026

213,390

240,000

12.47%

3,069,272

3,618,725

3,650,000

3,810,000

4.38%

Dental Self-Ins Fees

193,544

199,155

200,000

213,000

6.50%

Vision Self-Ins Fees

46,692

49,072

49,000

42,000

-14.29%

Total Gen Liab/Prop Self Insurance Healthcare Self-Insurance Fund Healthcare Self-Ins Fees

Interest Total Health Care Self-Insurance

198

1,293

2,500

3,309,706

3,868,245

3,901,500

4,065,000

4.19%

Sinking Fund Ad Valorem Taxes Total

46,178

109,376

148,500

131,500

-11.45%

46,178

109,376

148,500

131,500

-11.45%

80,561,448

77,832,233

80,367,162

89,619,689

Total Revenues - All Funds

- 129 -

11.51%

SALES TAX NARRATION

USE OF SALES TAX

The City of Owasso receives three cents in sales tax for the funding of municipal government activiites. One cent of the sales tax is restricted to funding capital projects or debt service for capital projects. The remaining two cents of sales tax funds City operations and is pledged to the OPWA for debt service. The following narration provides an accounting of how the one cent and two cent funds break down, and how the revenue is expanded. City of Owasso - Fiscal Year 2014 Budget Sales Tax - Three Cents One cent of sales tax is restricted to funding capital projects or debt service for capital projects Two cents of sales tax funds city operations and is pledged to the OPWA for debt service

Use of Restricted One-Cent Sales Tax Three cents sales tax Restricted one cent sales tax Debt service Balance of restricted one cent Projected interest earnings Transfer surplus to Capital Improvements Ending balance in OPWA - Sales Tax

Use of Two-Cents Sales Tax 21,000,000 7,000,000 (3,265,000) 3,735,000 5,000 (3,740,000)

Three cents sales tax

21,000,000

Two cents sales tax

14,000,000

Debt service - Payback Agreements Balance of two cents Transfer balance to General Fund

(825,000) 13,175,000 (13,175,000)

Ending balance in OPWA - Sales Tax

Proposed Sales Tax Budget - Revenues, Expenditures and Transfers

FY 2014

General Fund (01) Sales Tax - 3 cents

Revenue - 3 cents sales tax in General Fund (01)

Sales Tax - 3 cents

Transfer out - 3 cents sales tax from General Fund (01)

21,000,000 (21,000,000)

to OPWA Sales Tax Fund (67) Sales Tax - 2 cents less Paybacks

Transfer out - balance of 2 cents to General Fund (01)

13,175,000

from OPWA Sales Tax Fund (67) OPWA Fund (67) Sales Tax - 3 cents

Transfer in - 3 cents sales tax from General Fund (01)

21,000,000

to OPWA Sales Tax Fund (67) Sales Tax - 1 cent Debt Service

Expenditure - Debt Service (67) Sales Tax Revenue Notes Series 2007 and 2008 Infrastructure Payback Agreement

(2,865,000) (400,000)

Sales Tax - 1 cent

Transfer out - from OPWA Sales Tax (67) to Capital Improvments (40)

Sales Tax - 2 cents

Transfer out - from OPWA Sales Tax (67) to OPWA Sub-Acct (69)

(825,000)

Debt Service - Payback Agreements

Expenditure - Payback Agreements

(825,000)

Sales Tax - 2 cents less Paybacks

Transfer out - balance of 2 cents from Sales Tax Fund (67) to General Fund (01)

- 130 -

(3,740,000)

(13,175,000)

GLOSSARY

Terms & Definitions

-AACCOUNT An entity for recording specific revenues or expenditures, or for grouping related or similar classes of revenues and expenditures and recording them within a fund or department. ACCOUNTING SYSTEM The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of the entity. (See also Accrual Basis, Modified Accrual Basis, and Cash Basis). ACCRUAL BASIS The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at the time), and expenditures are recorded when goods and services are received (whether cash disbursements are made at the time or not). APPROPRIATION An authorization or allocation made by the legislative body that permits officials to incur obligations against, and to make expenditures of, governmental resources (revenues). APPROPRIATION BALANCE The available appropriation remaining after expenditures, encumbrances, and commitments have been subtracted from the appropriation. ASSET Resources owned or held by a government which have monetary value. AUTHORIZED PERSONNEL Employee positions, which are authorized in the adopted budget, to be filled during the year.

BOND

-B-

A long-term IOU or promise to pay. It is a promise to repay a specified amount of money (the face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to finance capital projects.

GENERAL OBLIGATION BOND A type of bond that is backed by the full faith, credit, and taxing power of the government.

REVENUE BOND A type of bond that is backed only by the revenues from a specific enterprise or project, such as a utility system. BOND REFINANCING The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. - 131 -

BUDGET A plan of financial activity for a fiscal year indicating all planned revenues and expenditures or expenses for the budget period. The City of Owasso’s fiscal year is July 1 through June 30. BUDGET CALENDAR The schedule of key dates which a government follows in preparation and adoption of the budget. BUDGET RESOLUTION The legal means by which the budget is adopted. BUDGET SUPPLEMENT The legal means by which an adopted estimated revenue or expenditure appropriation is increased or decreased. BUDGET TRANSFER Allows for the movement of appropriation funds between accounts within the same department or between departments. This action only requires City Manager approval. BUDGETARY BASIS This refers to the basis of accounting used to estimate financing sources and uses in the budget. It is different from GAAP basis of accounting. BUDGETARY CONTROL The control or management of a governmental expenditures in accordance with the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources.

CAPITAL ASSETS

-C-

Assets of significant value and having a useful life of ten years. Capital assets are also called fixed assets. CAPITAL IMPROVEMENT FUND The appropriation of other revenue for improvements to facilities and other infrastructure. The City budgets for Capital projects or new capital projects. Approval of capital projects is granted through the Capital Improvements Committee and the City Council. The Third Penny Sales Tax accounts for the majority of financing resources of capital projects. CAPITAL IMPROVEMENT Any significant physical acquisition, construction, replacement, or improvement to a City. CAPITAL IMPROVEMENT PROGRAM (CIP) The process of planning, monitoring, programming, and budgeting over a multi-year period used to allocate the City’s capital moneys, undertaken by the City’s Capital Improvement Committee. CAPITAL OUTLAY One of five expenditure account categories used to account for the purchase of any item with a useful life greater than one year. Included are vehicles, heavy equipment, other equipment, personal computers, and some office furniture. - 132 -

CAPITAL PROJECT Major construction, acquisition, or renovation activities which add value to a governmentâ&#x20AC;&#x2122;s physical assets or significantly increase their useful lives. Also called capital improvements. CARRYOVER Appropriated funds that are encumbered during the fiscal year and are allowed to be retained in the budget of the next fiscal year for the purpose designated. CASH BASIS A basis of accounting in which transactions are recognized only when cash is increased or decreased. CHARGES FOR SERVICES Revenues received for services performed or delivered by the City. COMMODITIES Expendable items that are consumable or have a short life span. Examples include office supplies, gasoline, minor tools, and road salt. CONTINGENCY A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. CONTRACTUAL SERVICES Services rendered to a government by private firms, individuals, or other governmental agencies. Examples include utilities, rent, maintenance agreements, and professional consulting services. COST-OF-LIVING ADJUSTMENT (COLA) An increase in salaries to offset the adverse effect of inflation or rising prices. CURRENT BUDGET The original budget as approved by the City Council, along with any carryover encumbrances from the prior fiscal year, and any transfers or amendments that have been made since July 1.

DEBT SERVICE

-D-

The cost of paying principal and interest on borrowed money according to a predetermined payment schedule. DEFICIT The excess of an entityâ&#x20AC;&#x2122;s liabilities over its assets or the excess of expenses over revenues during a single accounting period. DEPARTMENT The basic organizational unit of government which is functionally unique in its delivery of services. DEPRECIATION Expiration in the service life of capital assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy, or obsolescence. - 133 -

DEVELOPMENT-RELATED FEES Those fees and charges generated by building, development, and growth in the community. Included are building permits, development review fees, and zoning, platting, and subdivision fees. DISBURSEMENT The expenditure of monies from an account. DIVISION A sub-unit of a department which encompasses a substantial portion of the duties assigned to a department. May consist of several activities.

EMPLOYEE BENEFITS

-E-

Contributions made by a government to meet commitments or obligations for employee fringe benefits. Included are the governmentâ&#x20AC;&#x2122;s share of costs for Social Security and the various pensions, medical, and life insurance plans. ENCUMBRANCE Obligations made by a government to meet commitments or obligations. ENTERPRISE (PROPRIETARY) FUNDS Established to account for revenues and expenditures generated by City functions for which customers are charged a fee. (For example: Owasso Public Works Authority) EXPENDITURE The payment of cash on the transfer of property or services for the purpose of acquiring an asset, service, or settling a loss. Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered are recognized whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made. EXPENSE Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest, or other charges.

FINES AND FORFEITURES

-F-

A revenue source that consists primarily of fines from the Municipal Court. FISCAL POLICY A governmentâ&#x20AC;&#x2122;s policies with respect to revenues, spending, and debt management as these relate to government services, programs, and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. FISCAL YEAR A twelve-month period designated as the operating year for accounting and budgeting purposes in an - 134 -

organization. The City of Owasso’s fiscal year is July 1 through June 30. FIXED ASSETS Assets of long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Capital assets are also called fixed assets. FULL FAITH AND CREDIT A pledge of a government’s taxing power to repay debt obligations. FULL-TIME EQUIVALENT POSITION A part-time position converted to the decimal equivalent of a full-time position based on 2,080 hours per year. FUNCTION A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible (e.g. - public safety). FUND An independent accounting entity with a self-balancing set of accounts for recording all revenues and all related liabilities and residual equities or balances, along with any changes to the above. In other words, each fund is separate from every other fund and maintains records of all income and expenditures for the fund. By law, expenditures cannot exceed the revenues. As an example, a fund is like an individual checking account. Income is recorded in, expenditures are recorded out, and one cannot spend more than one has available in the account. FUND BALANCE The excess of assets of a fund over its liabilities, reserves, and carryover. The following fund balance distinctions are in accordance with Governmental Accounting Standards Board (GASB) #54 guidelines: ASSIGNED FUND BALANCE This refers to the fund’s intended use of resources. Such intent would have to be established by the governing body itself or by a body or official delegated by the governing body. COMMITTED FUND BALANCE Reflects the amount of the fund balance that is constrained by limitations that the government imposes upon itself at its highest level of decision making and that remain binding unless removed in the same manner. NON-SPENDABLE FUND BALANCE Represents resources that are not in spendable form or are legally or contractually required to be maintained intact. Non-spendable form may include, but is not limited to, supplies inventories and prepaid items, the long-term portion of loans receivable, and non-financial assets held for resale. Legal or contractual requirements may include but are not limited to the principal of an endowment or a revolving loan fund. RESTRICTED FUND BALANCE Resources of a fund that are subject to externally enforceable legal restrictions. Such restrictions can be externally imposed by creditors, grantors, contributors, or laws of other governments, or imposed by law through constitutional provisions or enabling legislation. - 135 -

UNASSIGNED FUND BALANCE The total fund balance in the general fund in excess of the non-spendable, restricted, committed, and assigned fund balance.

GAAP

-G-

Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. GENERAL FUND Serves as the primary operating fund for the City of Owasso. All general operations that are not accounted for otherwise are financed from this primary operating fund. GOAL A statement of broad direction, purpose, or intent based on the needs of the community. A goal is general and timeless. GRANTS A contribution by a government or other organization to support a particular function. Grants may be classified as either operational or capital, depending upon the grantee.

HOURLY EMPLOYEE

-H-

An employee who is paid on a per-hour basis.

INFRASTRUCTURE

-I-

The physical assets of a government (streets, waterlines, sewers, public buildings, parks, etc.). INTERFUND TRANSFERS The movement of monies between funds of the same governmental entity. INTERGOVERNMENTAL REVENUE Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes. INTERNAL SERVICE CHARGES The charges to user departments for internal services provided by another department of the city. INTERNAL SERVICE FUNDS Funds used to account for Internal Service charges and expenditures (e.g. - Workersâ&#x20AC;&#x2122; Compensation, General Liability/Property, and Healthcare Self-Insurance Funds). - 136 -

LEVY

-L-

To impose taxes for the support of government activities. LICENSES AND PERMITS Revenues that come from the Cityâ&#x20AC;&#x2122;s efforts to provide licenses to business and inspection services to enforce compliance with minimum requirements for building and operating safety. LONGEVITY Employee compensation payments made in recognition of a certain minimum number of years employed full-time with the same entity. LONG-TERM DEBT Debt with a maturity of more than one year after the date of issuance.

MATCHING FUNDS

-M-

Requirement that a grant recipient contribute resources to a program that equal or exceed a predetermined percentage of amounts provided by the grantor. MATERIALS AND SUPPLIES May include articles and commodities which are consumed or materially altered when used, such as office supplies, operating supplies, and repair and maintenance supplies, as well as all items of expense to any person, firm, or corporation rendering a service in connection with repair, sale, or trade of such articles or commodities. MILL The property tax rate which is based on the valuation of property. A tax rate of one mill produces one dollar of taxes on each $1,000 of net assessed property valuation. MISCELLANEOUS REVENUE A revenue category that is comprised of revenue sources that do not fit the other categories of Taxes, Licenses and Permits, Intergovernmental Revenue, Charges for Services, and Fines and Forfeitures. MODIFIED ACCRUAL BASIS The method of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred, and revenues are recorded when received in cash, except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and the revenue earned.

NET BUDGET

-N-

The legally adopted budget, less all interfund transfers and inter-departmental charges.

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OBJECT OF EXPENDITURE

-O-

An expenditure classification, referring to the lowest and most detailed level of classification, such as utilities, office supplies, chemicals, or furniture. OBJECTIVE Something to be accomplished in specific, well-defined, and measurable terms, and that is achievable within a specific time frame. OBLIGATIONS Amounts which a government may be legally required to meet out of its resources. They include not only actual liabilities, but also encumbrances not yet paid. OPERATING BUDGET This sets the plan for the day-to-day operations of the City. The City budgets operating funds annually, based on historical expenditures, priorities set forth by the elected officials, and economic conditions. Sales Tax Revenues and Utility Billing Charges provide the majority of the resources available for use within the operating budget. OPERATING EXPENSES The cost of personnel, materials, and equipment required for a department to function. OPERATING REVENUE Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings, and grant revenues. Operating revenues are used to pay for day-to-day services. ORIGINAL BUDGET The adopted budget, as approved by the City Council before the start of a new fiscal year. OTHER SERVICES AND CHARGES One of five expenditure account categories used to account for the purchase of contractual services and other intangible products such as security, temporary employment, professional and landscaping services, leases, utilities and communications, and employee education and travel.

PART-TIME EMPLOYEE/POSITION

-P-

An employee who works less than forty (40) hours per week and, generally, does not receive benefits. PERSONAL SERVICES One of five expenditure account categories used to account for all costs related to compensating employees, including employee benefits such as pension, social security, uniform allowance, health insurance, workersâ&#x20AC;&#x2122; compensation, etc. PRIOR-YEAR ENCUMBRANCES Obligations from previous fiscal years in the form of purchase orders or contracts, which are chargeable to an appropriation, and for which a part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid or otherwise terminated. - 138 -

PROJECT NUMBER Used to identify any special activity, especially where specific reporting requirements exist regarding the activity. These numbers are always used with capital projects and grants.

RESERVE

-R-

A portion of fund equity legally restricted for a specific purpose, or not available for appropriation and subsequent spending. It is normally a set aside of funds for emergencies or unforeseen expenditures not otherwise budgeted. RESOURCES Total amounts available for appropriation, including estimated revenues, fund transfers, and beginning balances. REVENUE The yield from sources of income (such as taxes, licenses, fines, etc.) that the City collects and receives for public use. Revenue increases the assets of a fund, while not increasing a liability, or representing a repayment of expenditure, a cancellation of a liability, or an increase in contributed capital. REVENUE ESTIMATES Projected revenue using both time series analyses and deterministic methods.

SEASONAL EMPLOYEE/POSITION

-S-

An employee hired during a peak period at an hourly rate (e.g. - Bailey Ranch Food & Beverage workers, Stormwater & Drainage Control workers). SHARED REVENUE Taxes collected by the state are distributed, in part, back to the cities within the state in proportion to their population. This apportionment is determined by the census conducted every ten years. Includes revenues such as the Alcoholic Beverage Tax, Gasoline Tax, and Tobacco Tax. SINKING FUND A fund established to pay for General Obligation Bond debt and judgments against the City. SITE-BASED BUDGETING A decentralized budget process, whereby budget preparation and development are based on individual departmental sites. SOURCES OF REVENUE Revenues are classified according to their source or point of origin. SUPPLEMENTAL APPROPRIATION An additional appropriation made by the governing body after the budget year has started.

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TAXES

-T-

Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. Examples of tax revenues to the City of Owasso are franchise, sales, and use taxes. TRANSFERS IN/OUT Amounts transferred from one fund to another to comply with legal requirements or to assist in financing the services for the recipient fund.

UNENCUMBERED BALANCE

-U-

The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purposes. USER CHARGES The payment of a fee for direct receipt of a public service by the party who benefits from the service.

VARIABLE COST

-V-

A cost that increases/decreases with increases/decreases in the amount of service provided.

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