BUDGETDOCUMENT

2 0 2 1

WWW.MARYVILLE.ORG

CITY OF MARYVILLEMISSOURI

CONTENTSWELCOME

INTRODUCTIONReader's Guide10City Overview11List of Officials18Mission Statement & Values19

BUDGET SUMMARYBudget Overview22Revenue Assessment29Expenditure Assessment41

Organizational Chart20

W W W . M A R Y V I L L E . O R G

Table of ContentsiGFOA Budget AwardivBudget Message1

Fund Balances51Citywide Summary53Strategic Goals55Comprehensive Plan67

FUND SUMMARIESGeneral 69Water/Wastewater73Mozingo Recreation77Conference Center Constr.80

i

TIF91Central Garage93Group Insurance95Cemetery Perpetual97

DEPARTMENTSUMMARIESCity Council108General Administration110Finance114

Park & Recreation99

W W W . M A R Y V I L L E . O R G

Capital Improvement83Debt Retirement87Solid Waste89

Municipal Court116Public Safety118Public Works121Airport125

Transient Guest Tax102Betterment Corporation105

GIS127

Park & Recreation128

Mozingo Lake 130Central Garage134

BUDGET DETAILGeneral 135Water/Wastewater155

ii

Debt Retirement173Solid Waste175TIF177Central Garage179

Transient Guest Tax199Betterment Corporation201

Group Insurance181

W W W . M A R Y V I L L E . O R G

Mozingo Recreation164Conference Center Constr.169Capital Improvement171

Cemetery Perpetual183Park & Recreation185

CAPITALIMPROVEMENTS PLANCIP Summary204Project Detail206

APPENDIXFinancial Policies223Personnel Summary232Glossary of Terms234

Budget Ordinance240

Adopted Budget241

Fund Structure243

iii

iv

City of Maryville, Missouri415 North Market Street • P.O. Box 438 • 64468-0438

Tele. (660) 562-8001 • Fax (660) 562-3895

BUDGET MESSAGE

Honorable Mayor and Members of the City Council Citizens of Maryville

I am honored to present to you the City of Maryville annual budget for fiscal year beginning October 1, 2020 and ending September 30, 2021 (FY’21). The budget represents months of effort by staff combined with the shared understanding of the City Council to positively impact the community through various initiatives.

This has been an unprecedented time for the City of Maryville, state, nation, and world, due to the impacts of COVID-19. The World Health Organization (WHO) declared COVID-19 a global pandemic on March 11, 2020. The President of the United States and Missouri Governor both issued declarations of emergency on March 13, 2020. On March 19, 2020, the City of Maryville approved Resolution No. 694 declaring a local public health emergency exists and authorized use of Section 100.180 Civil Emergency of the Municipal Code of Maryville. At the time of this writing, the City has issued six (6) emergency orders outlining COVID-19 mitigation efforts. Adoption of each mitigation measure presented a challenging dilemma of weighing the protection of public health versus impacts to the local economy.

In preparing the FY’21 Budget, the City realized it could see uncertainty in many revenue sources due to COVID-19. Sales tax, fuel tax, and hotel and motel taxes provide necessary funds for service delivery and improvements. The unique fluctuation of these resources makes forecasting revenues for the budget a challenge. As such, the budget was prepared conservatively and will be reviewed closely throughout the coming fiscal year. It is important to note that Maryville remains in a financial position to address any short-term budget challenges due to sound fiscal policies and careful stewardship of taxpayer funds. Throughout the year, the City will utilize a combination of using strategic reserves, extending staffing vacancies on a case-by-case basis, and ongoing reprioritization of capital improvements to ensure the continuation of expected services and advancement of adopted community goals.

While COVID-19 remains the immediate priority, the City Council held a strategic planning session on September 14, 2020 to identify overarching community goals and objectives. The short-term goals identified through this process allowed Council and staff

BUDGET MESSAGE

1

to guide the allocation of scarce resources during this budget process. The adopted strategic goals guiding the FY ’21 Budget are as follows:

• Efficiently Implement Improvements to the South Main Corridor

• Strengthen Economy by Promoting and Elevating Local Tourism Assets

• Redevelop the Physical, Cultural, and Economic Vitality of Downtown

• Improve Community Livability and Quality of Life

• Enhance Source Water Protection Efforts and Management Practicesat Mozingo Lake

Each strategic goal is discussed in further detail in the Budget Summary section of this document. In addition to the strategic goals, the budget further allocates resources through critical objectives included in the FY 2021 Implementation Plan.

As we close out an unprecedented fiscal year, it is important to reflect on the progress and accomplishments made over the last twelve months. The following list of selected contributions should be considered noteworthy for fiscal year 2020:

Highlights of FY 2020

Selected contributions:

Obtained PS&E approval from MoDOT and FHWA for final design of the South MainCorridor Improvement Project, STP-4300 (112)

Finished construction and FF&E installation for the Maryville Public Safety Facility Negotiated and executed MOU with Nodaway County for consolidated of countywide

emergency dispatch services Bid, purchased, and installed software and equipment for consolidated emergency

dispatch services Adopted branding package for “Visit Maryville” through Tourism Committee Finalized and approved Wayfinding Signage Master Plan Completed schematic design for remodel and expansion project at City Hall Facilitated design and construction of Downtown Pocket Park Facilitated donation, design, and construction for Thomson Splash ‘N’ Play Park Upgraded to Benefit Program L-6 for employees through Lagers Retirement System Issued Series 2019 Certificates of Participation (COPs) for various capital

improvement projects Completed Eugene Field Sanitary Sewer Project to eliminate private line connections

and connect the new Maryville Public Safety Facility Financed and installed new membranes at the Maryville Water Treatment Plant Entered into contract with HDR, Engineering, Inc. to perform a Water Treatment

Alternatives Analysis regarding ongoing taste and odor concerns

BUDGET MESSAGE

2

Partnered with Retail Strategies, LLC, for economic viability data to assist with retailrecruitment efforts

Awarded a Distinguished Budget Presentation Award from the Government FinanceOfficers Association (GFOA) for the FY’20 Budget Document

Awarded Tree City USA designation by the Arbor Day Foundation Transitioned to electronic packets for City Council meetings Completed blight study for downtown to satisfy Section 353.020 (2) RSMo. Approved creation of Downtown Overlay District Adopted Section 705.1030 Downtown Fire Suppression Incentive Incorporated Maryville, MO Betterment Corporation 501(c)3 Issued six (6) Emergency Orders, face covering in public requirement, and other

mitigation efforts to protect public health and slow the spread of COVID-19

With another successful year behind us, the FY’21 budget was developed with an expectation of continuing all essential services that Maryville residents have come to expect, while completing advancing certain initiatives for the community’s future. For the fiscal year, revenues plus beginning available resources total $30,575,772 while expenditures plus contingencies (ending available resources) equal the same amount. The following items are highlighted and incorporated in the proposed 2021 budget:

FY 2021 Budget Highlights

Selected contributions:

The FY’21 Budget includes $1,842,373 for the highly anticipated South Main CorridorImprovement Project. Funds will be used for construction of the project, undergroundoverhead utilities, and for construction administration and inspection services. In FY2019, the City was awarded a $10.5 million Better Utilizing Investments to LeverageDevelopment (BUILD) grant from the United States Department of Transportation(USDOT) to reconstruct South Main from South Avenue to the Highway 71 Bypass.Funds included in this budget will ensure the city meets the required local match forgrant funding.

The budget includes $116,100 in other contractual services for support to variouscommunity organizations and initiatives. While the majority of funding is provided tothe New Nodaway Humane Society, other organizations receiving annual fundinginclude Nodaway County Economic Development, Retail Strategies, LLC, GreaterMaryville Chamber of Commerce, Maryville Farmers Market, and the Maryville PublicArts Coalition.

FY’21 Budget includes $323,522 in funding to mill and overlay South Main Streetfrom Lincoln to Halsey, as well as several other poorly conditioned street segments.The resurfacing of South Main Street will utilize funding from the SurfaceTransportation Program (STP) Small Urban through the Missouri Department ofTransportation (MoDOT).

BUDGET MESSAGE

3

The Tourism Committee has budgeted $183,000 in FY’21 for the construction ofwayfinding signage throughout the community. Wayfinding signage provides aconsistent directional tool for visitors to locate local tourism assets. The project alsoaligns with community beautification efforts to assist in creating a sense of place.

The General Fund includes increased expenditures of $625,614 for theCommunications Division of Maryville Public Safety. The FY’21 Budget representsthe first resource allocation for consolidated emergency dispatch services in NodawayCounty. The majority of increased expenditures represent the addition of full-timedispatch staff and software maintenance contracts. Per the agreement with NodawayCounty, any revenue shortfalls to cover verified expenses in a given year will be split50/50 between the parties. This amount will be provided at the end of the fiscal yearand contribute to the budget as additional revenue.

A total of $400,000 is included in the budget for water and sewer infrastructure relatedto economic development projects. Similar funds have been included in the past fivefiscal years which has allowed Maryville to be competitive for projects while ensuringproper infrastructure growth.

The FY’21 Budget includes $209,614 for the Torrance Street Trail Extension Project.The project extends an 8-foot-wide concrete trail along Torrance Street from MunnAvenue to the existing trail near Walnut Street. A total of $143,259.84 inTransportation Alternatives Program (TAP) funds from the Missouri Department ofTransportation (MoDOT) has been awarded to the project.

The FY 2021 budget includes $437,820 in the Capital Improvement Fund to replacetraffic signals in downtown located at Third & Main, and Fourth & Main. The existingsignals were placed in 2008 with the Downtown Revitalization Project and to beconsidered temporary. This project will design and install new traffic signals withpermanent mast arms in downtown to enhance the pedestrian environment and improveaesthetics.

The Mozingo Recreation Fund includes $450,000 for expansion of the RV campgroundat Mozingo Lake Recreation Park. The project aligns with increasing local demand andnational trends for camping and outdoor recreation.

In FY’21, the City will purchase a new aerial ladder truck to replace the existing 1981Sutphen unit that is beyond its useful life. Funding for the project is provided by a directloan/grant from the United States Department of Agriculture (USDA) RuralDevelopment.

The FY’21 Budget shows several funds balanced by contingencies that have accumulated from sound financial practices. For example, the budget for the Water/Wastewater Fund shows planned expenditures over revenues by approximately $1,540,236. While this might sound alarming, these reserves will be utilized for one-time infrastructure projects such as the replacement of water mains. These capital expenditures combined with conservative

BUDGET MESSAGE

4

estimating of revenues are the major contributing factors for fund balance decreases in 2021.

Economic Outlook

Prior to COVID-19, the nation’s economy was enjoying the longest economic expansion since 1945. The sustained growth was abruptly halted with the shutdown of businesses and social gatherings nationwide in an effort to slow the spread of the virus. When the pandemic begin nearly 40 million Americans lost their jobs and filed for unemployment benefits, which included more than 300,000 Missourians. In April 2020, the Statewide unemployment rate reached 14.7 percent, decreasing to 7.9 percent as of June 2020. In Maryville, several businesses have closed and the unemployment rate peaked at 9.2 percent. With a variety of COVID-19 relief options such as the Paycheck Protection Program, SBA Programs, and the Coronavirus Aid, Relief, and Economic Security (CARES) Act, fast and direct economic assistance was provided to reduce local unemployment rates to 2.4% by time of this writing. In April 2020, the State of Missouri allocated $2,591,832 in CARES funding to Nodaway County. With this funding a local Small Business Relief Program was created providing up to $5,000 to eligible businesses for necessary expenditures or losses incurred due to the public health emergency. In addition, CARES funding allowed for reimbursement of COVID-19 related expenditures for local governments and school districts.

As a result, the local economy has remained relatively stable with local sales tax revenues slightly increasing from the previous fiscal year. Sales tax (both general and special purpose) pays for many services the community relies on every day, such as road repair, parks, police, and fire service. During the pandemic, many local retail and restaurants adapted to online sales, to-go and delivery menus, or other offerings to maintain commerce. Community members welcomed these changes and increased local shopping habits to support of these businesses. In addition, the pandemic discouraged travel preventing normal retail leakage to the St. Joseph and Kansas City markets.

While the majority of brick-and-mortar locations experienced operational changes as a result of COVID-19, online purchasing continued to thrive. Fortunately, Maryville voters approved a “use tax” in April 2019 to apply the local sales tax rate to online purchases made to out-of-state vendors where sales tax is not applied. The use tax was approved in response to the trend of online purchase, however has become a critical source of revenue to ensure service delivery during the pandemic. Moving forward, the application of use tax can be expanded to a wider variety of online retailers by the Missouri legislature generating additional revenue for communities. Of the 45 states that collect sales tax, Missouri is one of only two states that has not enacted a “Wayfair” law, named after Wayfair v. South Dakota, the 2018 Supreme Court case that opened the door for states to collect taxes on online sales. The City of Maryville will continue to urge legislators to broaden use tax laws in response.

BUDGET MESSAGE

5

There are many financial uncertainties on the horizon, however Maryville’s outlook remains stable. Maryville continues to benefit from its location as the county seat, supplying the majority of retail offerings, and providing hotel availability to service county-wide laborers for various projects. According to a recent study performed by Retail Strategies, LLC, Maryville has a daytime population of 21,999 within a 5-mile radius and a customized trade area of 55,296.

Housing

Local industry considers the availability of workforce housing as a critical component to any future expansion and development. Industries are being challenged more than ever to attract and retain the necessary workforce. As investment continues, local industry has noted available housing as a barrier to meet their needs. The term ‘workforce housing’ typically is associated with manufacturing employees, entry-level professionals, teachers, nursed and others who are overqualified for true affordable housing yet have difficulties affording the average market-rate home. These employees often are early in their careers and have growing families with school aged children and both working parents.

The City of Maryville, Nodaway County Economic Development (NCED), Maryville Industrial Development Corporation (MIDC), and local industry have recently partnered to complete a third-party housing study. The study includes a review of demographics, market analysis, demand and existing housing stock identification, market gaps, future needs, and makes short and long-term recommendations. The study will be used to attract private investment and development in the local housing market.

A new housing project, called Vintage Estates, will construct twenty-four (24) new patio homes west of Icon Road near Donaldson Westside Park. While the development will utilize a cooperative development, model focused at providing senior housing, projects such as this create upward mobility in the market freeing up workforce housing options.

In FY’21, the City of Maryville and NCED must remain progressive in economic development and utilize the housing study results to drive additional workforce housing projects. In addition, the entities must offer responsible yet competitive incentives to attract additional industrial development to the tax base. The budget includes $400,000 for infrastructure related to economic development and growth-related projects.

Tourism

The City of Maryville has continued to invest in numerous tourism related initiatives over the last several years. Recreational, athletic, and cultural tourism have a significant impact on retail sales and the local economy. Strong efforts to advance Mozingo Lake Recreation Park as a regional destination for outdoor recreation have been underway since 2012. In 2015, a third-party economic impact study indicated Mozingo Lake experienced 467,000 annual visits with 52% from outside the region. Those out-of-region visitors spent an average of $32 in the local economy each visit. The total economic impact for Mozingo Lake Recreation Park in 2015 was estimated at $9.6 million. Since 2015, the park has added

BUDGET MESSAGE

6

the Watson 9 golf course, Cobblestone Inn & Suites, William Coy’s Farm-to-Table Restaurant, and the Event Center to further enhance its economic importance.

Opening in January 2018, the Event Center at Mozingo Lake offers affordable yet premier event space for up to five hundred (500) persons. The facility has four flexible meeting rooms, banquet kitchen, pre-function space, golf pro shop, full-service restaurant, oversized deck, and events lawn. The Event Center hosts weddings, regional conferences, corporate events, trainings, seminars, family reunions and celebration showers. In 2019, the Event Center held over 200 events with an estimated 12,000 attendees. The pandemic and associated mitigation efforts drastically reduced event numbers since March 2020. In FY’21, staff will continue to navigate these challenges while expanding marketing efforts to introduce the Event Center and Mozingo Lake Recreation Park to a broader audience.

In November 2016, voters approved a transient guest tax on local hotel stays to provide funding for local tourism initiatives. The City of Maryville then partnered with Northwest Missouri State University by providing $3.5 million toward the construction of the Hughes Fieldhouse on campus. Opening in 2018, the facility features 137,500 square feet of indoor recreational space with eighty (80) yards of turf and a six (6) lane 300-meter competition track. In 2019, the Hughes Fieldhouse had over 30,000 attendees and five (5) intercollegiate indoor track meets. For each track meet, local hotel occupancy rates were at 100%. The facility also has a hard surface flooring system that can be installed for a variety of tradeshows and events. In FY’21, the City will attempt to safely utilize these facilities to increase community visits, transient guest tax revenues and local retail sales.

Downtown Revitalization

In FY’21, the City of Maryville will focus on downtown revitalization through use of the Four-Point Approach advocated by Missouri Main Street. In partnership with the Maryville Downtown Improvement Organization (MDIO) efforts will target enhancing the organization, economic vitality, design, and promotion of the downtown area. In 2020, the City Council adopted the Downtown Overlay District to regulate proper pedestrian-oriented redevelopment while preserving the unique and historic features of each building. During the fiscal year, staff will work to create a formal Chapter 353 Tax Abatement District, invest in infrastructure, and create incentive programs to facilitate further redevelopment. The economic health and vitality of downtown is critical to Maryville’s overall economy.

Summary

Maryville remains a vibrant community with a momentum not often experienced by rural communities. As a local government, we must balance investing in growth initiatives while ensuring our citizens receive the level of services they have come to expect. I am confident that the proposed budget provides that balance in a fiscally responsible and transparent manner.

BUDGET MESSAGE

7

In closing, I want to express my sincerest appreciation for the city’s leadership team, staff, advisory boards, and the City Council for their important work in preparing this budget. Special recognition is deserved by our Finance Director, Denise Town, for her role in this process and for providing ongoing accountability. I want to thank the City Council for their continued support in navigating this challenging year with enthusiasm, respect, and resolve.

Sincerely,

Greg McDanel City Manager, ICMA-CM

BUDGET MESSAGE

8

Introduction

INTRODUCTION

9

READER’S GUIDE

The FY 2021 Budget Document represents the fiscal year observed by the City of Maryville beginning October 1, 2020 through September 30, 2021 (FY 2021). The document is prepared in a format that strives to reduce the level of difficulty for readers not familiar with municipal budgeting systems, yet still provides comprehensive information useful in communicating the overall financial direction and policies of the City of Maryville. The following pages provide additional narrative, graphics, and financial data at summary and detailed levels in an attempt to assist the reader. The City’s annual budget serves as a communication device, a policy document, a resource allocation and accountability tool, and a management tool. Each section of the document and its contents are described below:

Introduction – Provides a profile and brief history of the City including information regarding the local population, climate, and economy. In addition, this section describes the operating structure of the local government, identifies key municipal facilities, and provides a list of current city officials, as well as an organizational chart.

Budget Summary – Describes the budget process, fund structure, and basis of accounting used in the budget document. It also provides a budget message regarding the opportunities and challenges facing the organization, an assessment of the major revenues and expenditures, and various citywide budgetary statements. This section also includes analysis into how the budget relates to adopted key performance areas and goals.

Fund Summaries – The City operates several funds, each with its own appropriated budget. This section provides a statement of purpose and budget summary for each of the City’s funds.

Department Summaries – The City is organized by department, and as such each department has an authorized expenditure budget, which it must follow. Information for each department including goal statements, descriptive narratives, divisions thereof, and Full-Time Equivalency (FTE) levels are presented in this section. Debt and Capital outlay expenditures are removed in this section to provide the reader a snapshot of operational expenses only. Capital outlay expenditures are shown in the Capital Improvement Plan section.

Budget Detail – This section provides a detailed line-item budget sheet for all City departments and/or divisions thereof.

Capital Improvement Plan – This section provides a detailed account of each capital improvement project proposal including descriptions, estimated costs, and anticipated operational impacts.

Appendix –Miscellaneous information that may be useful to readers such as financial policies, a personnel summary, and a glossary of terms and acronyms, are included in this section. The resolution adopting the budget is also included at the end of this section.

INTRODUCTION

10

CITY OVERVIEW

Introduction

The City of Maryville is located in the picturesque northwest corner of Missouri, ideally located near the One Hundred and Two River and approximately two hours from the metropolitan areas of Kansas City, Missouri, Des Moines, Iowa, and Omaha, Nebraska. Incorporated as a town, on July 19, 1869, then later as a city in 1880, Maryville occupies approximately 5.80 square miles and is home to 11,972 full-time residents according to the 2010 census.

Railroads, a once influential source of transportation for the City, no longer provide service to Maryville. However, Amtrak rail connections to major east-west routes are available from Creston, IA (70 miles north), three (3) Kansas City-area stations, and Omaha. Maryville also has scheduled ground transportation service via Jefferson Bus Lines to nearby connecting stops in Kansas City, Springfield, and Omaha. Major transportation routes to and from Maryville include two U.S. Highways; U.S. Route 71 and U.S. Route 136. The two highways intersect on the east side of town and a branch of US 71, U.S. Route 71 Business, serves as the main street of the city and the main north/south corridor. Route 46, Route 148, and Route V also provide access into the community.

Local air service is available through two Maryville airports, Northwest Missouri Regional Airport and the privately operated Rankin Field. The municipally owned facility has a newly reconstructed 4,400 foot hard-surface runway and adjacent taxiway, and fueling capacities for general aviation aircraft and jet fuel, making it adequate for most corporate jet aircraft. Rankin Field has a 3,000-foot hard-surface runway and taxiway. Both are lighted and offer maintenance and hangar facilities.

Residents and visitors to Maryville enjoy many different options for recreational opportunities. The Parks & Recreation department operates multiple city park facilities, the Maryville Aquatic Center and the Maryville Community Center, which was constructed in 2003. The community center offers aerobics classes, weight room, cardio room, full size basketball and volleyball courts, and elevated indoor walking track. Maryville is also home to Mozingo Lake Recreation Park, a 3,000-acre park with a 1,000 lake that provides opportunities for camping, RV camping, equestrian trails, hiking trails, hunting, cabin rentals, youth camp facility, playgrounds, shelter facilities, world class fishing, boating, and swimming. Mozingo Lake Recreation Park is also home to the Sechrest 18, a highly regarded 18-hole public golf course nestled along the beautiful lake

INTRODUCTION

11

shore. The Watson 9, a 9-hole executive/junior golf course designed by legendary golfer Tom Watson, opened in May 2016. Since 1905, Maryville has been home to Northwest Missouri State University (NWMSU), a state-assisted, four-year regional university, with a recognized tradition of quality education and athletic programs. The university caters to the higher educational needs of nearly 7,000 students annually. Quality education is also provided throughout the Maryville R-II School system, which includes an elementary, middle, high and technical school. With a combined enrollment of 1,434 students, all R-II facilities have an accredited rating, the highest obtainable rating under the Missouri School Improvement Program. Parents also have the opportunity to send their children to either Horace Mann Laboratory School (K-6) or St. Gregory’s Barbarigo Catholic School (K-8). Maryville provides a unique blend of small town living with the progressive amenities of a much larger community, offering a diverse employment base. The community benefits from a mix of employers including manufacturers, a state university, hospital, and state correctional center all contributing to a stable local economy. History The City of Maryville, Missouri was established on February 14, 1845 as the county seat of the newly organized Nodaway County. Maryville was named honoring Mrs. Mary Graham, wife of postmaster and county clerk, Mr. Amos Graham. Nodaway County

derived its name from the Nodaway River. The origin of the name, Nodaway, is attributed to the Pottawatomie word for “placid”; Dakota Sioux, “crossed without canoe”, and “snake”, from several indigenous languages. As a northern border county of Missouri, it is the largest of six (6) counties, and fourth largest in the state, formed from land purchased from the Sac, Fox, and Iowa Indians in the Platte Purchase of 1836. While Nodaway County was predominately a grain and livestock farming county, famed for its hogs,

Maryville developed as a marketing town and shipping point. By 1859, Maryville had flourished with many stores, a hotel, post office, and one church. The existing Nodaway County Courthouse, which is still in use, was also built in 1859. Transportation played a big role in the early growth of Maryville and construction of the railroads brought a stream of activity to the area. The Kansas City, St. Joseph, and Council Bluffs (Burlington) railroads reached here in 1869 and by 1879, the Wabash, St. Louis, and Pacific railroads all serviced Maryville.

INTRODUCTION

12

Over the years, Maryville has developed a diverse local economy and continues to be a major employment, entertainment, educational, and shopping destination for the region. As a regional hub, Maryville has steadily grown over the years, with periods of significant growth in the 1960’s and 2000’s. Over the past 50 years, Maryville’s population has increased by over 50%. Climate The City’s climate varies throughout the four seasons. Maryville sits at an elevation of 1,145 feet above sea level and is accustomed to experiencing hot summers, cold winters, and active spring severe weather.

Average High/Low Temperature in July 86°/63° Average High/Low Temperature in January 32°/11° Average Annual Rainfall 37.25” Average Annual Snowfall 15” Average Annual Sunny Days 219

Population & Demographics According to the 2010 census, Maryville has a population of 11,972. Of that population, approximately 52.1% are female and 47.9% are male. The racial makeup of the population is 92.3% Caucasian, 3.1% African American, 2.7% Asian, and 0.2% American Indian. Hispanic or Latino of any race is 1.6% of the population and the remainder of the population of Maryville is made up of another race or a combination of two or more races. Maryville has 4,217 households, of which 19.5% have children under the age of 18, 33.7% are married couples living together, 7.6% have a female householder with no husband present, 2.9% have a male householder with no wife present, 11.8% have someone 65 years of age or older living alone, and 35.5% of all households in Maryville are made up of individuals. In part, due to the presence of a state university, 55.8% of households in Maryville were non-families and the median age is 22.7 years old. The average household size is 2.16 and the average family size is 2.82.

INTRODUCTION

13

The median income for a household in Maryville (+ 5-Mile Radius) is $37,823 and the median home value is $159,533. Of Maryville’s 5,472 households, 42% are owner occupied and, reflecting the nature of a college community, 47.7% of the total households are renter occupied units and a 7% vacancy rate exists citywide for all housing types.

Local Economy Maryville has a city limit population of 11,972, but enjoys a customized trade area of 55,296 people. The customized core trade area was developed in 2019 by Retail Strategies, LLC and defines the customer base of consumers highly likely to shop and eat in the market at least once a month. The customized core trade areas was created by blending mobile tracking data with drive times, geographic boundaries, and proximity to neighboring shopping destinations. Maryville’s local economy benefits from a diverse employment base and being the home to major employers such as Kawasaki Motors Manufacturing, Federal-Mogul Chassis Products, Northwest Missouri State University, Maryville R-II School District, St. Francis Hospital & Health Services, Wal-Mart Supercenter, and Hy-Vee Food Store. Maryville also has access to a regional work force and an unemployment rate of 2.5% within the city limits as of October 2020. Located at the crossroads of two major U.S. highways, Maryville has excellent access to larger city amenities provided in St. Joseph, MO (43 miles), Kansas City, MO (95 miles), and Omaha, NE (112 miles). Maryville is also home to Northwest Missouri State University’s Dean L. Hubbard Center for Innovation and Entrepreneurship (CIE), which opened in 2009. The CIE is a state-of-the art facility that provides collaborative research and grant opportunities for industrial tenants and university faculty and students in an environment that nurtures young companies and advances regional economic growth. Services provided at CIE include research laboratories related to Northwest’s undergraduate degree program in

Manufacturing(10.6%)

Retail(21.6%)

Finance (5.1%)

Healthcare (6.5%)

Education(25.7%)

Government(4.7%)

Construction(1.2%)

Other(18%)

MAJOR EMPLOYMENT TYPES BY OCCUPATION

INTRODUCTION

14

nanoscale science as well as a business incubator with emphasis on science and technology-based start-up companies. The facility also serves as additional classroom space for the university’s School of Agricultural Sciences. Maryville has strong retail market potential, but its proximity to the larger markets of St. Joseph, Kansas City, and even Omaha, data suggests that the town will support more unique niche markets. Recent partnerships between the City of Maryville and Northwest Missouri State University are creating opportunities for new development in the downtown area and along the main corridor leading from downtown to the University, along 4th Street. Government The City of Maryville is the county seat of Nodaway County, and is incorporated as a third-class city under Missouri statutes. The City is empowered to levy a property tax on the real and personal property located within its boundaries, and by state statute to extend its corporate limits by annexation. On November 14, 1960 Maryville voted to establish a City Council/City Manager form of government by which it currently operates. In accordance with these statutes, the registered voters within the City elect five (5) council members on an at-large nonpartisan basis serving three (3) year staggered terms. All policymaking and legislative authority is vested in the City Council, whose responsibilities include, but are not limited to, passing ordinances, adopting the annual budget, and appointing committees. The City Council appoints a City Manager to serve as the chief administrative officer, who is responsible for carrying out the policies and ordinances of the City Council, and overseeing the day-to-day operations of the City.

INTRODUCTION

15

City Facilities City Hall 415 N. Market (660) 562-8001

Water Treatment Plant 3613 State Highway 136 (660) 562-3713

Maryville Public Safety 101 N. Vine Street (660) 562-3209

Maryville Community Center 1407 N. Country Club Rd (660)562-2923

Northwest Missouri Regional Airport 25775 Hawk Road (660) 582-2233

Mozingo Lake Recreation Park 32348 245th Street (660) 562-2323

Street Department 113 N. Newton (660) 562-8011

Transfer Station 1860 N. Main (660) 562-8018

Mozingo Conference Center 1 Fall Drive (660) 562-3864

Maryville Aquatic Center 504 N. Laura Street (660) 562-2663

Mozingo Golf Maintenance 25053 Liberty Road (660) 562-2638

Oak Hill Cemetery 1649 N. Main (660) 562-8019

Water/Sewer Maintenance 1856 N. Main (660) 562-8019

Wastewater Treatment Plant 2900 Hwy 136 (660) 562-3713

INTRODUCTION

16

Location Map

INTRODUCTION

17

LIST OF OFFICIALS

CITY COUNCIL

Benjamin Lipiec, Mayor Tye Parsons, Mayor Pro Tem

Jason McDowell, Councilmember Matt Johnson, Councilmember

Rachael Martin, Councilmember

ADMINISTRATION

Greg McDanel, City Manager

Ryan Heiland, Assistant City Manager Denise Town, Finance Director

Stacy Wood, City Clerk Taryn Henry, City Attorney

Ron Christian, Interim Public Safety Director C.E. Goodall, Public Works Director

Roxanne Reed, Human Resources Manager Jeff Stubblefield, Parks & Recreation Director

INTRODUCTION

18

MISSION STATEMENT & VALUES

MISSION STATEMENT:

The City of Maryville City Council and staff, in cooperation with members of the community are dedicated to enhancing the quality of life, while inspiring economic growth and vitality within the community.

VISION STATEMENT:

Maryville will be renowned as a dynamic community with excellent and responsive public services, where neighborhoods are safe and the economy is vibrant.

VALUE STATEMENTS:

PEOPLE: People are priority as we value, respect, trust, recognize and effectively communicate in our interactions.

INTEGRITY: We strive to excel in our performance by exemplifying professionalism and excellence in our service to others.

COMMITMENT: We are committed to our community through perseverance, dedication and follow through.

TEAMWORK: Through collaboration with others, we optimize planning, decisions, and outcomes.

INTRODUCTION

19

Organizational C

hart M

aryville, MO

R

evis

ed

12

/7/1

5

Ma

ryville

Citiz

en

s

City

Co

un

cil

City

Cle

rk

City

Tre

asu

rer

City

Ma

na

ge

r

Pu

blic

Sa

fety

Dire

cto

r P

ub

lic W

ork

s D

irecto

r

Po

lice

Lie

ute

na

nt

ML

RP

La

ke

Pa

trol S

gt.

Fire

Ca

pta

in

Dis

pa

tch

Su

pe

rvis

or

Stre

et M

ain

t. Su

pt.

Wa

ter/S

ew

er S

up

t.

So

lid W

aste

Su

pt.

City

Bo

ard

s

Mo

zin

go

Ad

vis

ory

Airp

ort

Tre

e P

lan

ting

Ho

usin

g A

uth

ority

Pla

nn

ing

& Z

on

ing

Co

de

Ap

pe

als

City

Atto

rne

y

Zo

nin

g A

dju

stm

en

t

Assis

tan

t City

Ma

na

ge

r

ML

RP

Op

era

tion

s M

an

ag

er

ML

RP

Ma

inte

na

nce

Ma

na

ge

r

Airp

ort M

an

ag

er

Pa

rks &

Re

cre

atio

n

Lib

rary

Pa

rks &

Re

cre

atio

n D

irecto

r

Lib

rary

Dire

cto

r

GIS

Te

ch

nic

ian

Co

de

En

forc

em

en

t Offic

er

Fle

et S

erv

ice

s M

an

ag

er

Hu

ma

n R

eso

urc

es M

an

ag

er

INTRODUCTION

20

Budget Summary

BUDGET SUMMARY

21

BUDGET OVERVIEW

Budget Importance

Adoption of the annual budget is the single most important process of a City’s Governing Body and Administration. The budget is the principal policy management tool for the Governing Body and an operations plan for administration. It represents the culmination of projecting available resources for the upcoming year to create the financial plan for spending those resources. The budget often presents actual figures for prior years, projected figures for the current year, and budgeted figures for the upcoming fiscal year. The budget also has an important role as a device for communicating to residents planned activities. It describes to the residents of Maryville how public funds will be spent to achieve the objectives and reach the goals of the Governing Body.

Budget Process

Although the budget thought process is ongoing, the official process begins in June and ends in September. The formal budget process provides the primary mechanism by which key decisions are made regarding the levels and types of services to be provided, given the anticipated level of available resources. In June the Finance Director prepares budget forms to assist department heads and supervisors in formulating their budget requests. These forms are distributed, with department heads and supervisors asked to prepare their line-item estimates for the current year and budget requests for the upcoming year, as well as update their goals and objectives. Departments are encouraged to assess their needs, research costs, and look at innovative changes which can be implemented within their operations to meet departmental needs and City Council goals. These forms are to be returned to the Finance Director in July for compilation, review and analysis. Revenue estimates, fund balance projections and summary reports are prepared by the Finance Director and provided to the City Manager along with the department budget forms. The City Manager reviews all documents and meets with personnel to discuss their requests. Revisions are then given to the Finance Director to make and budget workbooks are created to distribute to the city council. Two or three workshops are then held with the City Council to review and discuss the proposed budgets. Council recommendations are incorporated into the budget for adoption prior to September 30th of each year. Legal budgetary control is at the fund level. Budgeted amounts are as originally adopted or as amended by the city council if total fund expenditures are expected to exceed the original budget. The adopted and any revised budget must conform to the statutory definition of a balanced budget, where the available fund reserves plus estimated revenues equal or are greater than estimated appropriations. In no event shall the total proposed expenditures from any fund exceed the estimated revenues to be received plus any unencumbered balance or less any deficit estimated for the beginning of the budget year. The FY 2021 budget is prepared as balanced according to requirements.

BUDGET SUMMARY

22

Budget Flowchart

DEPARTMENT BUDGET

REQUESTS (JUNE)

REVENUE FORECASTING(EARLY JULY)

GOAL PLANNING

SESSION(JULY)

BUDGET PREPARATION

(AUGUST)

BUDGET WORK

SESSIONS(AUGUST -

SEPTEMBER)

PUBLIC HEARING &

BUDGET ADOPTION

(SEPTEMBER)

BUDGET SUMMARY

23

Budget Calendar for FY 2021

Date

Activity

October 1st First day of fiscal year

June 22nd Official budget forms and instructions to department heads for estimates and requests

August 14th Completed budget forms and capital outlay requests due to Finance Director for review

August 17th – August 28th

Department head meetings with City Manager and Finance Director on requests

September 2nd Transient Guest Tax Fund Workshop with Tourism Committee

September 10th Mozingo Lake Recreation Fund Workshop with Advisory Board

September 14th Strategic planning sessions with City Council/Staff

September 17th September 24th September 28th

Budget Work Sessions with City Council/Staff

August 31st -

September 28th Final budget adjustments by Council/Staff

September 28th Public hearing and adoption of budget

September 30th Last day of fiscal year

BUDGET SUMMARY

24

Budgetary Control

Once the annual budget is approved, it becomes the responsibility of the City Manager and the Finance Director to monitor and report on the financial activity of the organization and condition of the annual budget. The City incorporates the use of financial software, policies, and procedures to provide an adequate level of control over expenditures. Ultimate budgetary responsibility is maintained at the department level. As allowed by the City Manager, requests for supplemental appropriations or changes to budgeted expenditures will be considered and are also subject to the approval of City Council.

Budgetary Basis of Accounting

Basis of accounting refers to revenues and expenditures or expenses recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurements made, regardless of the measurement focus applied. The City uses the current financial resources measurement focus and the modified accrual basis of accounting for financial reporting for all governmental and agency funds. Under the modified accrual basis of accounting, revenues are recorded when they are both measurable and available. The term “available” is defined as collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when the liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. All proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred, regardless of the timing of related cash flows. Relationship between Budgetary and GAAP Basis

The budget is adopted on a basis consistent with generally accepted accounting principles (GAAP) except for certain items that are adjusted on the City’s accounting system at fiscal yearend. During the year, the City’s accounting system is maintained on the same basis as the adopted budget. This enables budget units to monitor their budgets on a monthly basis through reports generated by the accounting system. The differences between the budgetary basis and GAAP are as follows:

Certain expenditures, such as compensated absences, are not recognized for budgetary purposes but are accrued.

Principal payments on long-term debt within the Proprietary Funds are applied

to the outstanding liability on a GAAP basis, as opposed to being expended on a budget basis.

BUDGET SUMMARY

25

Interest expenditures in the Proprietary Funds are capitalized during the period

of construction on a GAAP basis, but are reported as an expenditure on a budget basis.

Capital outlay with the Proprietary Funds are capitalized as assets on a GAAP

basis, however, they are treated as expenditures on a budget basis. Depreciation expense is only recorded on a GAAP basis and not recognized

for budget purposes. Bond and lease purchase proceeds in the Proprietary Funds are recognized as

a liability on a GAAP basis, but are treated as revenue for budget purposes.

Fund Structure

The accounts of the City of Maryville are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. The City uses the following fund types and account groups. Governmental Funds are those through which most governmental functions of the City are financed. The acquisition, use, and balances of expendable financial resources and the related liabilities are accounted for through governmental funds. The following are the City’s governmental fund types:

The General Fund is the primary operating fund of the City and accounts for all financial resources of the general government, except those required to be accounted for in another fund.

Special Revenue Funds are used to account for the proceeds of specific

revenue sources that are legally restricted to expenditures for specified purposes. The City’s special revenue funds are the Park & Recreation Fund, Transient Guest Tax Fund, and the TIF Fund.

Debt Service Funds are used to account for the accumulation of resources for

and the payment of general long-term debt principal, interest and related costs. The City’s debt service fund is the Debt Retirement Fund.

Capital Projects Funds are used to account for all resources used in the

acquisition and construction of capital facilities and other capital assets, with the exception of those that are financed through proprietary funds. The City’s CIP Fund is used to account for transactions related to projects primarily financed through the City’s ½ cent sales tax for capital improvements.

BUDGET SUMMARY

26

Permanent Funds are used to account for and report resources to the extent

that only the earnings, and not principal, may be used for purposes that support the City’s programs. The Permanent Fund of the City is the Oak Hill Cemetery Perpetual Care Trust Fund.

Proprietary Funds are used to account for operations that are similar to those found in the private sector. The following proprietary funds are used by the City:

Enterprise Funds account for operations that provide a service to citizens, where the intent of the governing body is that the costs of providing goods or services on a continuing basis be financed or recovered primarily through user charges; or where the governing body has decided the periodic measurement of net income is deemed appropriate for capital maintenance, public policy, management control, accountability or other purposes. The City’s enterprise funds are the Solid Waste Fund, the Water/Wastewater Fund and Mozingo Recreation Fund.

Revenues of the Internal Service Funds are derived from user fees and

allocations charged to City Departments. The City’s internal service funds are the Central Garage Fund and the Group Insurance Fund.

Fiduciary Fund Types account for assets held by a government in a trustee capacity or as an agent on behalf of others. The following fiduciary funds are used by the City:

Agency Funds are custodial in nature and do not present results of operations. These funds are used to account for assets that the City holds for others in an agency capacity. The agency funds of the City are the Municipal Court Fund and the Library Tax Fund; these funds are not budgeted.

BUDGET SUMMARY

27

Budget Document Changes

The preparation and development of the FY 2021 Budget Document was consistent with the process utilized in the past. The budget continues to focus on the annual Strategic Planning Session and guidance from the Maryville Comprehensive Plan. The strategic goals set by the Governing Body were discussed at length during budget preparation and have been incorporated into this document in an effort to improve communication and understanding for the reader.

The Government Finance Officers Association’s (GFOA’s) Distinguished Budget Presentation Award is offered to organizations that publish budgets meeting certain criteria. Maryville made it a priority to focus on meeting the requirements of the GFOA program while developing the budget document. The criteria included utilization of the budget as a policy document, as an operations guide, as a financial plan, and as a communications device. The City has received GFOA’s Distinguished Budget Award on an annual basis since the first submittal of the FY 2013 Budget Document.

Staff attended the GFOA workshop “The Budget Document and Beyond” on September 17, 2020 regarding changes to the award criteria. The best practices referenced will be include in the FY’22 Budget Document submission.

BUDGET SUMMARY

28

REVENUE ASSESSMENT

Citywide Revenues

The City of Maryville obtains multiple sources of revenue on an annual basis. The City’s revenues are estimated and budgeted conservatively based on the individual revenue source’s history, stability, or expected volatility. A strong emphasis is placed on historical trends per source and recent changes in the local economy. The following is a summary of major revenue sources, trends, and assumptions guiding fiscal year 2021.

Revenue Category FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Ad Valorem Taxes 1,284,539 1,303,753 1,354,870 Sales Taxes 4,626,531 5,299,360 5,091,660 Franchise Taxes 1,011,158 980,000 970,000 Excise Taxes 359,950 344,000 345,000 Other Taxes 349,107 363,579 339,400 Licenses & Permits 73,776 63,115 67,500 Fines & Forfeitures 149,623 152,970 147,900 Service Charges 7,394,511 7,010,625 7,549,985 Intergovernmental 59,557 545,087 1,145,463 Property Revenues 109,235 115,681 317,400 Intragovernmental 1,668,338 1,611,410 1,945,933 Other Revenues 872,940 702,287 411,753 Bond/Lease Proceeds 480,856 3,350,178 2,890,000 Total Revenues 18,440,121 21,842,045 22,576,864

Ad Valorem Tax

6.0%

Sales Tax22.6%

Franchise Taxes4.3%

Excise Tax1.5%

Other Taxes1.5%

Licenses & Permits0.3%

Fines & Forfeitures0.7%

Service Charges33.4%

Intergovernmental5.1%

Property Revenues1.4%

Intragovernmental8.6%

Other Revenues1.8%

Bond/Lease Proceeds

12.8%

FY'21 TOTAL REVENUE BY CATEGORY

BUDGET SUMMARY

29

As shown in the table above, FY 2021 budgeted revenue is estimated at $22,576,864 compared to estimated collections of $21,842,045 in FY 2020. The majority of the increase can be attributed to the Service Charges and Intragovernmental categories. In FY 2021, the City of Maryville is anticipated to increase water utility rates by approximately 10% to continue improvements and proper maintenance to the system.

Tax Revenue

Tax revenue accounts for 35.9% ($8,100,930) of the total revenue anticipated in the FY 2021 budget. Ad valorem tax, sales tax, franchise tax, and excise tax are the major revenue sources for this category. Due to the material nature of this revenue, the major sources are discussed in more detail below.

Ad valorem Tax

Revenue from ad valorem tax is levied on real and personal property and based on the assessed valuation as established by the Nodaway County Assessor as of January 1st of each year. Real property assessed valuation is determined by applying the “market value” times the appropriate assessment ratios. The ratios for assessment are as follows:

Commercial / Industrial 32% Agricultural 12% Residential 19%

Personal property assessed valuation is set at 33% of the market value as determined by the State Tax Commission. In addition to these taxes this category contains penalties for late payments, railroad and utility taxes, and merchants’ surtaxes.

In 2018, the City partnered with Kawasaki Motors Manufacturing Corporation to issue $26 million in Industrial Revenue Bonds to replace manufacturing equipment. The Industrial Revenue Bonds included an annual Payment In-Lieu of Taxes (PILOT) from the company to assist with ad valorem revenue in FY 2019 and throughout the life of the bonds. The FY 2021 budget includes $1,354,870 in ad valorem tax, which is 6% of the total revenue. The chart below provides a historical cross section of ad valorem receipts by fund.

$1,100,000$1,200,000$1,300,000$1,400,000$1,500,000$1,600,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

AD VALOREM TAX

BUDGET SUMMARY

30

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 536,885 533,489 546,567 560,368 560,945 Park & Recreation 610,977 601,673 602,831 614,365 619,895 Debt Retirement 195,702 152,743 135,141 129,020 174,030 Total Revenues 1,343,564 1,287,905 1,284,539 1,303,753 1,354,870

Sales Tax

The City of Maryville currently levies a 2.375% sales tax on the retail price of goods and materials. Sales tax revenues are used to support the general operations of the City, fund community capital improvement projects, supplement Mozingo Lake Recreation Park functions, an Event Center at Mozingo Lake Recreation Park, support for Parks & Recreation, and retire debt. A total sales tax rate of 8.6% is levied within Maryville by the State of Missouri which then remits the City’s portion monthly. The sales tax rate breakdown for goods and materials purchased in Maryville is as follows:

4.225 % Missouri State Sales Tax 1.00 % Nodaway County Sales Tax 0.50 % Nodaway County Gravel Tax 1.00 % City of Maryville – General Fund Sales Tax 0.50 % City of Maryville – Mozingo Recreation Fund Sales Tax 0.50 % City of Maryville – Capital Improvements Fund Sales Tax 0.125 % City of Maryville – Park & Recreation Fund Sales Tax 0.125 % City of Maryville – Debt Retirement Fund Sales Tax 0.125 % City of Maryville – Mozingo Conference Center 0.50 % Nodaway County Ambulance District Sales Tax 8.6 % Total Sales Tax Rate

For FY 2021, projected sales tax collections comprise 22.6% ($5,091,660) of the City’s annual revenue, making it one of the largest single sources of income for the City. Projections of sales tax are based on time-series analysis, economic forecasts, and anticipated changes in the local business climate.

On April 4, 2016, Maryville voters approved an additional 1/8 cent sales tax to construct the Event Center at Mozingo Lake Recreation Park. The sales tax will remain in place for 20 years and generate approximately $230,000 annually to assist with project debt. The facility opened on January 2, 2018 and includes meeting space for up to 500 persons, a full-service private restaurant, indoor golf cart storage, and a new golf pro shop. The FY 2021 budget reflects the continued sales tax collections for this project.

In FY 2019, Maryville voters approved a “use tax” referendum to address online retail purchases made to out-of-state vendors. A use tax allows for the local sales tax rate to be applied to purchases of goods by Missouri residents and businesses from out-of-state vendors. This typically includes online purchases, catalog, and direct market sales from

BUDGET SUMMARY

31

out-of-state vendors who have a physical nexus in Missouri. The use tax only applies to out-of-state vendors where no sales tax is currently being charged. A use tax is not a double tax and is always applied at the same rate as the local sales tax. With the collection of the use tax, revenues form online sales to out-of-state vendors are now being captured and are used in the same manner already approved by voters.

Since the use tax applies the same local tax rate to purchases, the FY 2021 budget categorizes revenues received from this source as sales tax. These revenues account for the majority of fluctuations from FY 2020 budget estimate and will play a critical role in stabilization of this revenue source. FY’21 use tax revenues are budgeted conservatively and dependent upon internet sales trends.

The chart below shows a historical cross section of local sales tax receipts by fund.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 1,948,827 1,971,941 1,995,027 2,274,700 2,199,000 Park & Recreation 234,204 235,261 238,823 268,000 250,500 Capital Improvement 936,805 940,643 955,281 1,094,915 1,049,500 Debt Retirement 234,204 235,261 238,823 274,110 262,625 Mozingo Recreation 968,274 945,726 959,132 1,110,160 1,064,080 Conf Center Debt 224,149 235,910 239,445 277,475 265,955 Total Revenues 4,546,463 4,564,742 4,626,531 5,299,360 5,091,660

$4,300,000$4,500,000$4,700,000$4,900,000$5,100,000$5,300,000$5,500,000$5,700,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

SALES TAX

BUDGET SUMMARY

32

Franchise Taxes

The City of Maryville levies a 5% gross receipts (franchise) tax on companies that supply electric, gas, telephone, and cable within the City. The taxes are collected through monthly customer billings and remitted to the City the following month. Electric and gas gross receipts are primarily affected by new development, weather conditions, market prices, and rulings by the Missouri Public Service Commission (PSC). For FY 2021, franchise tax collections represent 4.3% ($970,000) of the City’s total revenue.

Fluctuations of rates by utility providers drive the City’s revenue estimation in this category. Empire Gas District, the City’s natural gas provider, experienced lower rates in recent years due to the purchased gas adjustment component in their pricing structure. This component represents 80% of the total price based on market conditions, which have declined significantly.

Revenues from this source continue to decrease as telecommunication companies attempt to amend laws governing franchise agreements. Cities across the United States are experiencing negative financial impacts with these legislative changes regarding the application of franchise fees. The chart below shows a historical cross section of franchise tax receipts by provider.

Utility Provider FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Electric 632,117 668,406 640,939 640,000 635,000 Gas 94,697 109,711 116,115 104,000 100,000 Telephone 223,952 191,830 165,636 150,000 150,000 Cable 91,715 88,902 88,468 86,000 85,000 Total Revenues 1,042,481 1,058,849 1,011,158 980,000 970,000

$900,000

$950,000

$1,000,000

$1,050,000

$1,100,000

$1,150,000

$1,200,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

FRANCHISE TAX

BUDGET SUMMARY

33

Excise Taxes

The City of Maryville receives revenue from the State of Missouri for excise taxes. An excise or excise tax, is a special tax on the sale or production for sale, on a specific good. The City receives this revenue from the Missouri Cigarette Tax and the Missouri Gasoline Tax. The FY 2021 budget includes only $345,000 from excise tax, or about 1.5% percent of the City’s total revenue.

Cigarette tax accounts for approximately 10.1% of the FY 2021 budgeted excise tax. This figure has declined over the last five years as statewide efforts have increased to curb smoking. Effective January 1, 1997, the State of Missouri no longer required municipalities to meter packages with specific jurisdiction designations. Only a Missouri state decal is affixed and reports are distributed to each city indicating how many packages were sold in their respective jurisdiction. Missouri also has the lowest cigarette tax in the nation at $0.17 per package. The national average for cigarette tax is $1.73 per pack.

The Missouri Gasoline Tax accounts for the majority of the excise tax received by the City of Maryville. The State of Missouri levies a $0.17 per gallon gas tax, of which a portion is distributed to cities on a per capita method based on population.

The chart below depicts excise tax revenue from each source for the past several years.

Source FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Cigarette Tax 42,757 36,925 36,154 36,000 35,000 Gasoline Tax 323,577 320,626 323,796 308,000 310,000 Total Revenues 366,334 357,551 359,950 344,000 345,000

$340,000

$345,000

$350,000

$355,000

$360,000

$365,000

$370,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

EXCISE TAX

BUDGET SUMMARY

34

Fines & Forfeitures Revenue

This category of revenue includes charges collected by the City’s Municipal Court, which includes fines, court costs, officer training fees, crime victims fund fees, bond forfeitures, judicial education fees, and inmate security fees. This category has been very unstable in prior years, leading to a conservative budget estimate for FY 2021. Continued decreases are expected as the State of Missouri adopts municipal court reform capping revenue from this source. The chart and graph below show the City’s recent revenue relating to this category.

Revenue FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Fines & Forfeitures 198,218 135,396 149,623 152,970 147,900

Total Revenue 198,218 135,396 149,623 152,970 147,900

Service Charge Revenue

The FY 2021 budget includes $7,549,985 in service charges, which is 34.3% of all total revenue. Revenue from this category accounts for the largest single source of income in the budget. The major sources of income for this revenue category are water and sewer user fees, services provided at Mozingo Lake Recreation Park, and Park & Recreation activities.

$100,000

$150,000

$200,000

$250,000

$300,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

FINES & FORFEITURES

$6,000,000

$6,500,000

$7,000,000

$7,500,000

$8,000,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

SERVICE CHARGES

BUDGET SUMMARY

35

Water and sewer user fees account for 73.3% of the total service charges in the FY 2021 budget. Customer rates are reviewed periodically and adjusted to cover operations, debt service, capital improvements, and to ensure adequate reserves. The FY’21 budget includes a 10% increase in water rates effective January 1, 2021 to ensure revenues remain sufficient for maintenance and necessary capital improvements to the system.

User fees at Mozingo Lake Recreation Park for amenities such as golf and camping, account for 16.6% of the total service charges in the FY 2021 budget. Revenues for the park have been steadily increasing due to rebranding efforts and construction of the Event Center. Unfortunately, user fees are expected to decrease in the short-term due to the global pandemic.

Several other operations and departments have user fees that contribute to the total revenue anticipated in the 2021 fiscal year. The Park & Recreation Department provides a number of recreational opportunities such as swimming, volleyball, softball/baseball, basketball, soccer, and community center memberships which all generate user fees. These user fees are also anticipated to decrease or remain flat due to the pandemic. The Public Safety Department also generates special user fees from an agreement with the local school district to provide a School Resource Officer. The district reimburses the City for 75% of the officer’s salary and benefits while obtaining hands on and integrated law enforcement presence in the schools. These services are anticipated to continue in the upcoming fiscal year. The chart below provides a snapshot of service charges per fund for the last several years.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 42,712 56,564 58,589 56,970 58,700 Park & Recreation 601,674 571,713 600,723 388,421 525,700 Solid Waste 14,576 13,376 13,296 14,035 13,500 Water/Wastewater 4,863,019 5,013,531 5,254,804 5,038,720 5,531,560 Mozingo Recreation 1,199,049 1,235,082 1,318,859 1,356,380 1,256,500 Central Garage 144,921 142,468 148,240 156,099 164,025 Total Revenues 6,865,951 7,032,734 7,394,511 7,010,625 7,549,985 Intergovernmental Revenue

The City of Maryville has been successful in receiving grant funding from federal and state agencies for various projects over the years. These projects include trail development, airport maintenance and improvements, and purchasing public safety equipment.

BUDGET SUMMARY

36

The FY 2021 budget includes $720,896 in revenue from the Intergovernmental category, or approximately 5% percent of the City’s total revenue. The revenue fluctuates from year to year based on the successfulness of various grant applications and the timing of a project’s construction. The FY 2021 budget includes planned grant revenue in the General Fund and is attributed to the following projects:

Torrance Street Trail Extension Project – In FY 2019, the City was awarded $143,259.84 in Transportation Alternatives Program (TAP) funds from the Missouri Department of Transportation (MoDOT) for the Torrance Street Trail Extension Project. The project will extend an 8’ concrete trail along Torrance Avenue from the existing trail at Walnut west to Munn Avenue.

Northwest Regional Communications Center – In late 2019, the City of Maryville executed a Memorandum of Understanding with Nodaway County to consolidate emergency communications dispatch for the entire county. The Northwest Regional Communications Center is now operational and located in the new Maryville Public Safety Facility. Under terms of the agreement, Nodaway County will transfer to the City any associated 9-1-1 revenues received by the County, which is estimated at $115,000 for FY’21. In addition, the City has assumed the medical dispatch contract for the Nodaway County Ambulance District. Revenue for providing that service is included in this budget in the amount of $71,414.

South Main Mill & Overlay, Lincoln to Halsey – In August, the City approved a contract with Herzog Contracting Corp. for the asphalt mill and overlay of South Main Street from Lincoln to Halsey, in an amount not-to-exceed $116,025.25. The FY’21 budget includes $84,000 in Surface Transportation Program (STP) Small-Urban Funds from the Missouri Department of Transportation (MoDOT) that will be used for a portion of the project.

Aerial Ladder Truck – The FY’21 budget includes $1,300,000 for the purchase of a new aerial ladder truck to replace the existing 1981 Sutphen unit. In July, the City received notification of a direct grant/loan award from the USDA Rural Development. The FY’21 budget includes $720,896 from this category in the

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

INTERGOVERNMENTAL

BUDGET SUMMARY

37

Maryville Betterment Corporation Fund. The USDA Rural Development program required the creation of a city nonprofit corporation and all expenses and revenues associated with the project will come from this fund.

The chart below provides a cross section of Intergovernmental revenue per fund for the last several fiscal years.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2018 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 2,295,110 1,812,763 23,007 11,916 197,914 Transient Guest Tax - - 5,000 2,761 5,000 Capital Improvement 9,441 50,000 31,550 519,154 218,153 Water/Wastewater - 4,902 - 2,972 - Mozingo Recreation 1,372 - - 5,300 3,500 Betterment Corp. - - - - 720,896 Total Revenues 2,305,923 1,867,665 59,557 545,087 1,145,463

Intragovernmental Revenue

Intragovernmental revenue is revenue that accounts for business-type transactions and activities between the City’s funds that are offset by collections from other associated funds. The FY 2021 budget includes $1,945,933, which accounts for 8.6% of the total City’s revenue shown.

The General Fund receives reimbursement from the Water/Wastewater Fund and the Mozingo Recreation fund for administrative and billing functions performed by personnel paid out of the General Fund. The formula for the payment is based on a percentage of the budgeted amount of personnel and other expenditures. The General Fund also collects a 5% payment-in-lieu-of-taxes (PILOT) from the Water/Wastewater fund on its sale of water which is recorded in this category.

$1,200,000

$1,700,000

$2,200,000

$2,700,000

$3,200,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

INTRAGOVERNMENTAL REVENUE

BUDGET SUMMARY

38

The Group Insurance Fund is an internal service fund that accounts for the employee’s health and medical insurance benefits and associated payments to providers. The cost of insurance continues to rise for local governments and represents 70.9% of all Intragovernmental transactions. The FY 2021 budget includes an anticipated 10% increase in premiums for the Missouri Intergovernmental Risk Management Association’s (MIRMA) health insurance pool.

The table below shows how the budgeted revenue in this category is spread amongst the funds.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 373,809 397,671 415,769 418,530 465,738 Conf Center Debt Retire 553,208 173,261 101,341 88,081 66,853 Solid Waste 12,814 15,023 23,536 29,416 31,900 Water/Wastewater 1,852 1,590 2,226 3,000 2,500 Group Insurance 1,062,743 983,125 1,125,466 1,072,383 1,378,942 Total Revenues 2,004,426 1,570,670 1,668,338 1,611,410 1,945,933

Bond/Lease Proceeds

The final category of revenue is generated by bond/lease proceeds and is typically associated with a significant one-time capital improvement. In FY 2017, over $3 million in bond/lease proceeds were issued for the Water Meter Replacement Project in the Water & Wastewater Fund and over $4 million of debt was issued for construction of the Conference Center at Mozingo Lake Recreation Park in the Conference Center Debt Retirement Fund. In FY 2018, $6.3 million in Certificates of Participation (COPs) were issued for the purchase of capital equipment, street repair projects, and replacement of the Maryville Public Safety Facility. In FY’20, additional COPS were issued to purchase 9-1-1 dispatch equipment, install permanent traffic signals in downtown, engineer the South Main Corridor Improvement Project, and replace membranes at the Maryville Water Treatment Plant.

In FY 2021, Certificates of Participation (COPs) will be issued to provide funding for construction of the South Main Corridor Improvement Project and expansion of RV sites at Mozingo Lake Recreation Park. The FY’21 budget also includes $640,000 in proceeds from a USDA Rural Development low-interest loan for the purchase of an aerial ladder truck.

BUDGET SUMMARY

39

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 572,800 85,691 - - - Capital Improvement - 6,478,626 - 1,492,383 1,800,000 Debt Retirement - 2,509,832 - - - Water/Wastewater 3,071,676 - 230,000 1,857,795 - Mozingo Recreation 230,000 114,235 225,000 - 450,000 Conf Center Debt 4,153,551 - - - - Betterment Corp. - - - - 640,000 Total Revenues 8,028,027 9,188,384 480,856 3,350,178 2,890,000

$0$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000

$10,000,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

BOND/LEASE PROCEEDS

BUDGET SUMMARY

40

EXPENDITURE ASSESSMENT

In an effort to simplify the explanation of expenditures, the budget document organizes expenditures into six (6) categories: Personnel, Contractual, Commodities, Other Operating Costs, Capital Outlay, and Debt Service. The following table and chart illustrate the City’s expenditures.

Category FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Personnel 7,076,523 7,165,196 8,229,000 Contractual 3,289,100 3,465,276 3,744,282 Commodities 1,213,630 1,044,051 1,430,965 Other Operating Costs 914,497 1,006,947 961,909 Capital Outlay 2,067,266 7,346,293 7,052,790 Debt Service 3,758,818 4,059,980 4,361,739 Total Expenditures 18,319,834 24,087,743 25,780,685

Personnel31.9%

Contractual14.5%

Commodities5.6%

Other Operating Costs3.7%

Capital Outlay27.4%

Debt Service16.9%

FY 2021 TOTAL EXPENDITURES BY CATEGORY

BUDGET SUMMARY

41

As shown in the table above, FY 2021 budgeted expenditures are estimated at $25,780,685 compared to estimated expenses of $24,087,743 in the previous fiscal year. The increase in expenditures can be attributed to planned capital expenditures and increased personnel services associated with the consolidation of emergency dispatch communications.

As was noted in the Budget Message, the FY 2021 expenditures as outlined represent the City’s total budget authority, which is anticipated to be greater than actual expenditures for the upcoming year. Major expenditure categories, as well as some of the more significant changes in spending for the year, are discussed in more detail below.

Personnel Expenses

Personnel expenses represent 31.9% ($8,229,000) of the FY 2021 expenditures budgeted citywide. This category includes all costs associated with personnel including wages of regular and seasonal staff, associated payroll taxes, and all employee benefits.

Personnel expenses are significantly increased in FY 2021 due to the consolidation of emergency dispatch communications with Nodaway County. In December 2019, the City of Maryville and Nodaway County approved a Memorandum of Understanding creating the Northwest Regional Communications Center. The consolidated dispatch is now an operational division of Maryville Public Safety serving the entirety of Nodaway County. To accomplish this, a total of seven (7) full-time employees were hired, significantly increasing expenses in the General Fund.

The FY 2021 Budget also includes a 2% Cost-of-Living Adjustment (COLA) for all employees and a 10% anticipated increase to health insurance premiums. In the previous fiscal year, personnel services included a benefit shift for the employee retirement system through the Missouri Local Government Employees Retirement System (LAGERS). The new program uses a benefit factor of 2.0% versus the current 1.75% and allows employees to receive a higher monthly retirement benefit.

The chart below outlines a historical cross section of personnel expenses by fund.

$6,300,000

$6,800,000

$7,300,000

$7,800,000

$8,300,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

PERSONNEL

BUDGET SUMMARY

42

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 3,197,720 3,069,504 3,344,384 3,441,069 3,851,884 Park & Recreation 785,008 821,686 861,899 818,229 944,285 CIP - - 936 24,059 - Water/Wastewater 705,106 727,071 711,052 713,368 837,183 Mozingo Recreation 959,545 1,022,153 978,367 966,672 1,109,482 Central Garage 63,417 65,775 69,829 71,385 75,246 Group Insurance 1,077,278 1,007,475 1,110,056 1,130,414 1,410,920 Total Expenditures 6,788,074 6,713,664 7,076,523 7,165,196 8,229,000 Contractual Expenses

The contractual expenses category represents 14.5% ($3,77,282) of the FY 2021 budgeted expenditures. This category is comprised of expenditures which by their nature are performed by persons or firms external to the organization. While a product may or may not be the result from the transaction, the primary reason for the purchase is the service provided.

Expenditures in this category include contractual obligations critical to provide governmental services, such as: utilities, advertising, postage, maintenance work performed by outside contractors and other crucial professional services. The General Fund covers annual support and contractual agreements with the New Nodaway Humane Society, Maryville Public Arts Committee, Leadership Maryville, and Nodaway County Economic Development.

The single largest expenditure in the contractual category occurs in the Water/Wastewater Fund. Nearly 20.3% of all citywide contractual expenditures are a result of the City’s contract with PeopleService, Inc. for continued operation and maintenance of the City’s water and wastewater treatment plants. Contractual expenses in this fund also include $125,000 in chemicals and algicide applications to assist with taste and odor issues in the water treatment process due to algae blooms at the lake.

$2,800,000

$3,000,000

$3,200,000

$3,400,000

$3,600,000

$3,800,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

CONTRACTUAL

BUDGET SUMMARY

43

Contractual expenditures in the Mozingo Recreation Fund for FY 2021 include marketing and advertising efforts, utility expenses for the park, increased fireworks for the community 4th of July celebration, and other various items.

The chart below examines contractual obligations per fund since the 2017 fiscal year.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 945,155 867,285 847,689 850,723 960,221 Park & Recreation 328,751 298,760 274,075 299,970 335,834 Transient Guest Tax - 13,531 41,174 13,500 43,000 Capital Improvement 1,300 27,795 16,745 5,348 400 Debt Retirement 9,525 7,432 5,709 5,450 5,700 Solid Waste 30,092 30,200 30,625 30,500 31,780 TIF 385 - - 11 2,000 Water/Wastewater 1,503,697 1,524,233 1,618,810 1,815,540 1,899,331 Mozingo Recreation 333,594 369,527 445,780 433,841 455,841 Conf Center Debt - - 200 2,234 200 Central Garage 8,588 8,735 8,293 8,170 9,975 Total Expenditures 3,161,087 3,147,498 3,289,100 3,465,287 3,744,282

Commodities Expense

The commodities expense category represents 5.6% ($1,430,965) of the FY 2021 budget. This category is comprised of expenditures for items that are purchased and consumed, worn out, or deteriorated through use, and do not meet the requirements of the City’s definition of capital equipment. Commodities used by the City of Maryville include office supplies, fuel, tires, janitorial supplies, parts and materials for work performed by City staff, concessions, meters, valves, etc. Expenses for materials associated with infrastructure repairs by the Public Works Department have also been contained within this category.

$1,000,000$1,100,000$1,200,000$1,300,000$1,400,000$1,500,000$1,600,000$1,700,000$1,800,000$1,900,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

COMMODITIES

BUDGET SUMMARY

44

Expenditures in commodities have increased in the Mozingo Recreation Fund for FY’21 to complete several projects, including construction of shelters on the beach, sand replacement, and expansion of audio/visual and security components for the Event Center.

The FY 2021 budget includes $75,000 in the Water/Wastewater Fund for the purchase of powdered activated carbon (PAC) for the water treatment plant. The water treatment industry has long used PAC products to efficiently remove taste and odor compounds. Additional purchases of PAC are expected throughout the fiscal year to address the water quality issues at Mozingo Lake.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 429,049 342,934 454,268 353,715 387,365 Park & Recreation 161,259 134,503 137,892 109,080 156,350 Transient Guest Tax - - 911 - - Solid Waste 466 220 - - 1,200 Water/Wastewater 191,830 232,221 183,827 233,747 366,950 Mozingo Recreation 317,321 331,485 370,596 283,547 445,550 Central Garage 53,724 63,968 66,136 63,962 73,550 Total Expenditures 1,153,649 1,105,331 1,213,630 1,044,051 1,430,965

Other Operating Costs

The other operating costs category represents 3.7% ($961,909) of the FY 2021 budgeted expenditures. This category contains expenditures that are crucial to continuing government services, but are not accounted for in other expense categories.

This expenditure category contains the City’s annual Missouri Intergovernmental Risk Management Association (MIRMA) premium. MIRMA is not an insurance company or agency, rather a self-insurance pool, owned entirely by participating members. This annual premium covers comprehensive uniform property and casualty coverage under one plan for the City. Other routine operating costs include the Missouri Department of Natural Resources (DNR) tonnage fees in the Solid Waste Fund and water PILOT

$600,000

$1,100,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

OTHER OPERATING COSTS

BUDGET SUMMARY

45

(Payment-In-Lieu-of-Taxes) transfers to the General Fund from the Water/Wastewater Fund.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 659,408 330,722 347,298 412,392 409,415 Park & Recreation 72,921 82,445 76,885 100,368 89,625 Transient Guest Tax - 840 - 1,000 1,000 Capital Improvement 31,712 29,173 31,954 35,724 9,903 Debt Retirement 7,551 7,257 7,748 9,030 2,372 Solid Waste 13,336 13,579 13,407 14,151 13,620 Water/Wastewater 194,205 267,919 218,251 204,145 225,643 Mozingo Recreation 327,104 270,025 206,983 207,420 193,465 Conf Center Debt 6,305 7,294 7,989 8,930 2,272 Central Garage 4,105 3,990 3,982 4,387 5,254 Betterment Corp. - - - - 10,150 Cemetery Perpetual - 13,500 - 9,400 - Total Expenditures 1,316,647 1,026,744 914,497 1,006,947 961,909

Capital Outlay

The capital outlay category represents the second highest set of expenditures in the FY 2021 budget at 27.4% ($7,052,790) of total expenditures. The category includes constructing or financing capital assets such as infrastructure improvement projects or facility enhancements. These projects tend to vary substantially from year to year based on the needs of the community and the goals adopted by the City Council.

The FY 2021 budget includes a substantial amount of capital outlay expenditures in the Capital Improvement Fund as a result of the renewal of the existing ½ cent sales tax by voters in April 2017. The funding ensures the City can move forward with planned initiatives such as the reconstruction of South Main Street, increased street maintenance, and purchase of critical equipment.

The Capital Improvement Fund includes nearly $1.8 million for the South Main Corridor Improvement Project. The project is a 1.5-mile reconstruction of South Main Street from

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

CAPITAL OUTLAY

BUDGET SUMMARY

46

South Avenue to the US Highway 71 Bypass. In 2018, the City received a $10.5 million federal Better Utilizing Investments to Leverage Development (BUILD) grant from the United States Department of Transportation for the project. Funds included in the FY 2021 budget represent the city’s remaining local match on the project. Once construction bids are received, the budget will be amended to reflect the pass through of grant funds.

The Capital Improvement Fund also includes funding for a variety of improvements outlined in the budget process. These include design and installation of permanent downtown traffic signals, downtown crosswalks, the 2021 Asphalt Mill & Overlay Project, the mill and asphalt of South Main from Halsey to Lincoln, and the Torrance Street Trail Extension Project.

The Water & Wastewater Fund contains several critical capital improvement projects for the upcoming fiscal year. The most significant project will continue the replacement of an undersized 24” sanitary sewer main near the Wastewater Treatment Plant. The deteriorated 24” line is a significant source of inflow and infiltration of storm water into the sanitary system and will be replaced with a 36” line. The budget also includes $440,000 for the South Market Street Waterline Replacement which replaces a deteriorated 6” main that has been a consistent source of leaks and expensive repairs. The line will be replaced and upgraded to include new fire hydrants, main valves, and service connections in the area.

The Transient Guest Tax Fund includes $183,000 for the construction of wayfinding signage throughout the community. Over the past year, the Tourism Committee worked with a consultant to design wayfinding signage and identify locations throughout the community to reinforce Maryville’s unique assets and create a sense of place. In FY 2021, the City will construct this signage in conjunction with the South Main Corridor Improvement Project.

In FY 2021, the Mozingo Recreation Fund includes a variety of planned capital improvements for the park. The budget includes $130,000 for the replacement of boat docks at various locations, expansion of slips, and installation of a ADA kayak dock. The RV park will also undergo a significant expansion with $450,000 in budgeted funds. The RV expansion will include approximately 40-50 new sites, new road, water, and sewer infrastructure, additional bath/shower house, as well as a storm shelter for severe weather. Many of the new sites will provide full hookups for electric, water, and sewer services.

Finally, the Maryville Betterment Corporation Fund includes $1,300,000 for the purchase of a new aerial ladder truck. The project replaces a 1981 Sutphen unit and is being made possible by a USDA Rural Development direct loan and disaster grant.

BUDGET SUMMARY

47

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 2,892,471 1,912,460 9,393 37,613 20,000 Park & Recreation 83,817 94,445 28,829 - - Transient Guest Tax - - - - 183,000 Capital Improvement 118,115 2,105,911 1,478,376 4,908,279 2,980,329 Water/Wastewater 3,648,771 875,179 256,376 2,392,206 1,895,961 Mozingo Recreation 254,136 893,672 294,292 - 673,500 Conf Center Debt 3,959,814 827,050 - - - Central Garage 15,047 - - 8,195 - Betterment Corp. - - - - 1,300,000 Total Expenditures 10,972,567 6,708,717 2,067,266 7,346,293 7,052,790

Debt Service

This category is used to account for the accumulation of resources for, and the payment of general long-term debt principal, interest, and related costs. Debt expenditures in this category account for 16.9% ($4,361,739) of the FY 2021 budget.

Fund FY 2017 ($) Actual

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

General 61,165 135,618 155,917 152,430 152,052 Park & Recreation - - 8,631 8,631 8,631 Transient Guest Tax - - 150,000 150,000 150,000 Capital Improvement 877,644 1,060,261 560,890 639,808 748,992 Debt Retirement 353,826 2,887,510 350,112 366,112 365,987 TIF 225,387 302,418 302,668 342,886 488,070 Water/Wastewater 1,763,715 1,996,728 1,796,811 1,948,228 1,873,728 Mozingo Recreation 116,402 60,698 105,128 124,299 192,247 Conf Center Debt 191,364 329,586 328,661 327,586 331,286 Betterment Corp. - - - - 50,746 Total Revenues 3,589,503 6,772,819 3,758,818 4,059,980 4,361,739

Expenditures in this category include annual bond principal, bond interest, bond issuance costs, and lease purchase payments for various projects and equipment. Significant expenditures in this for the FY 2021 budget are included in the chart below.

$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000

F Y 2 0 1 7 A C T U A L

F Y 2 0 1 8 A C T U A L

F Y 2 0 1 9 A C T U A L

F Y 2 0 2 0 E S T IM A T E

F Y 2 0 2 1 B U D G E T

DEBT SERVICE

BUDGET SUMMARY

48

Type of Debt Amount ($) Issue Date

Retire Date

Interest Rate

FY 2019 Principal

($)

FY 2019 Interest

($) Fund

COP’s – Equip & Road Imp 320,000 01/19/17 03/01/22 3.00% 65,000 3,075 General

COP’s – Water Meter Repl 2,965,000 01/19/17 03/01/27 3.00% 280,000 60,750 Water / Wastewater

COP’s – Conference Center 4,295,000 01/19/17 03/01/37 Varied 215,000 115,025 Conf. Center Debt

STAR Loan – Airport Runway Improvements 342,986 04/15/16 07/01/26 1.976% 34,078 4,245 General

STAR Loan – Airport Apron Improvements 103,487 10/09/17 01/15/28 2.22% 9,787 1,885 General

Promissory Note (Conf. Center Equipment) 105,000 04/23/18 09/30/28 2.50% 9,839 2,041 Mozingo

Recreation Capital Lease (Mozingo Park Equip.) 225,000 04/24/19 04/24/24 3.15% 44,138 4,558 Mozingo

Recreation Promissory Note (Conf. Center Equipment) 14,668 12/21/17 12/15/20 7.00% 1,335 16 Mozingo

Recreation COP’s – PS Facility, Equip. & Road Improvements 6,450,000 05/30/18 09/01/38 Varied 385,000 178,175 CIP

COP’s – Series 2019 1,450,000 12/17/19 09/01/38 Varied 15,000 39,056 CIP COP’s – Series 2019 (Membranes) 1,690,000 12/17/19 09/01/26 4.00% 250,000 65,600 Water /

Wastewater COPS’s – Water Towers Refunding 1,880,000 12/17/19 09/01/31 Varied 130,000 58,075 Water /

Wastewater GO Refunding (Community Center) 2,390,000 02/15/18 03/01/29 Varied 310,000 55,669 Debt

Retirement TIF Revenue Bonds 1,745,000 09/30/15 03/01/26 3.75% 475,000 10,000 TIF W/S Refunding Revenue Bonds 11,535,000 10/02/19 01/01/33 Varied 600,000 372,950 Water /

Wastewater Capital Lease (Park & Rec Equipment) 25,856 11/14/18 11/14/20 0.00% 8,631 Park &

Recreation COP’s – Series 2021 South Main Street 1,800,000 TBD TBD TBD - 68,745 CIP

COP’s – Series 2021 Mozingo RV Expansion 450,000 TBD TBD TBD 52,000 - Mozingo

Recreation Capital Lease – USDA Aerial Ladder Truck 640,000 TBD TBD TBD 15,000 35,746 Betterment

Corp. Water/Sewer Equip. Operating Lease - - - - 53,098 - Water /

Wastewater

Golf Cart Operating Lease - - - - 58,320 - Mozingo Recreation

Street Maintenance Equip. Operating Lease - - - - 33,888 - General

Capital Lease – CIP to Betterment Corp. - - - - 15,000 45,896 CIP

Fiscal Agent Fees - - - - 10,144 - Varies Bond issuance costs - - - - 20,000 - Varies

Hughes Fieldhouse - - - - 150,000 - Transient Guest Fund

Total Debt 38,452,097 - - - 3,240,232 1,121,507 -

BUDGET SUMMARY

49

The Missouri State Constitution permits a city, by vote of two-thirds of the voters, to incur general obligation indebtedness for “city purposes” not to exceed 10% of the assessed value of the taxable tangible property. Additional general obligation indebtedness can be incurred not to exceed, in the aggregate, an additional 10% of the assessed value of taxable tangible property, for the purpose of acquiring rights-of-way, construction, extending and improving streets and avenues and/or sanitary or storm wastewater systems and purchasing or constructing waterworks, electric or other light plants. The City has one general obligation series outstanding. The computation of the legal debt margin for the most recent audited fiscal year ended September 30, 2019 is as follows: Assessed value $131,470,094 Debt limit (20% of assessed value) $ 26,294,019 City debt applicable to debt limit: General obligation bonds 2,196,900 Less-amount available in debt service fund (824,240) Total net debt applicable to limit 1,372,660 Legal debt margin $ 24,921,359

BUDGET SUMMARY

50

FUND BALANCES

The City of Maryville defines a fund balance as the accumulation of the difference between the fund’s revenues and expenditures each year. A fund balance exists when the fund’s projected revenues for the year exceed budgeted expenditures. In an effort to maintain fund balances and increase available resources, the City of Maryville practices sound financial policies and attempts to not spend its annual budget authority in most funds.

Fund Balance Estimate

Fund Beginning Balance ($)

FY 2021 Revenues ($)

FY 2021 Expenses ($)

FY 2021 Surplus/

(Deficit) ($)

Ending Balance ($)

General 1,275,000 5,545,297 5,780,937 (235,640) 1,039,360 Water/Wastewater 4,737,000 5,558,560 7,098,796 (1,540,236) 3,196,764 Mozingo Recreation 995,000 2,835,280 3,070,085 (234,805) 760,195 Capital Improvement 860,000 3,072,053 3,738,814 (666,761) 193,239 Debt Retirement 857,178 442,815 374,059 68,756 925,934 Solid Waste - 46,600 46,600 - - TIF 322,390 167,680 490,070 (322,390) - Central Garage - 164,025 164,025 - - Group Insurance 108,442 1,410,920 1,410,920 - 108,442 Cemetery Perpetual 125,038 785 - 785 125,823 Conf Center Debt 55,573 333,758 333,758 - 55,573 Transient Guest Tax 376,435 218,500 377,000 (158,500) 217,935 Parks & Recreation 440,000 1,419,295 1,534,725 (115,430) 324,570 Betterment Corp. - 1,361,296 1,360,896 400 400 Total 10,152,056 22,576,864 25,780,685 (3,203,821) 6,948,235 Following sound financial management, the City recognizes the need to maintain adequate cash reserves and to provide an appropriate level of service funded from annual revenues. In order to balance these needs, and maintain the City’s credit rating, cash reserves of 20% of non-essential operating expenditures are maintained in each operating fund to provide for emergencies and allow for financial stability.

In FY 2021, the General Fund balance is anticipated to decrease 18.5% ($235,640) if the full budget authority is spent. The majority of the deficit is attributed to planned capital expenditures, project debt, and increased costs for benefits and retirement contributions. Each year, staff conservatively estimates revenues in the General Fund to ensure the ending balance included in the budget is a worst-case scenario.

The Water/Wastewater Fund balance is anticipated to decrease by 32.5% ($1,540,236) due to a series of planned infrastructure improvements in FY 2021. All capital improvement projects planned for the fiscal year explained in detail later in this document.

BUDGET SUMMARY

51

The Capital Improvement Fund will experience a 77.5% decrease in fund balance in FY 2021 due to timing of capital projects. In FY 2021, an estimated total of $1,800,000 in Certificates of Participation (COPs) will be issued to provide financing for the required local match for the South Main Corridor Improvement Project in accordance with the Better Utilizing Investments to Leverage Development (BUILD) grant. In addition, several select capital equipment projects financed from Series 2019 COPs issuance will be completed this fiscal year.

The Transient Guest Tax Fund balance will be reduced in FY 2021 due to construction of wayfinding signage estimated at $183,000. The project will install decorative signage at various locations to identify the community’s unique points of interest. The project is funding by the transient guest tax, approved in 2016, representing a five percent (5%) charge for all sleeping rooms paid by the transient guests of hotels and motels.

In FY 2021, the Parks & Recreation Fund will experience a 26.2% ($115,430) planned decrease in fund balance due anticipated revenue decreases associated with the COVID-19 pandemic. Various youth and adult programming generating operational revenue has been conservatively reduced as local mitigation efforts to slow the spread of the virus continue.

The Mozingo Recreation Fund will experience a 23.6% ($234,805) in FY 2021 due to planned capital improvements at the park. The most notable projects include the expansion of RV camping sites, severe weather shelter, and replacement of boat docks at various locations.

Finally, the TIF Fund balance will be eliminated due to the early repayment of Tax Increment Financing (TIF) activities from excess real estate property taxes and sales tax collections. Issued in 2005 and refinanced in 2015, TIF funds were used to develop the Maryville Town Center Project which included the construction of the Hy-Vee shopping center and various site amenities. Early repayment of the bonds will place the property back on local tax rolls generating additional property tax revenues in the future.

BUDGET SUMMARY

52

CITYWIDE SUMMARY

FY 2018 ($) Actual

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 9,965,748 12,567,054 12,573,607 10,152,056 Revenues Ad Valorem Taxes 1,287,905 1,284,539 1,303,753 1,354,870 Sales Taxes 4,564,742 4,626,531 5,299,360 5,091,660 Franchise Taxes 1,058,849 1,011,158 980,000 970,000 Excise Taxes 357,551 359,950 344,000 345,000 Other Taxes 304,642 349,107 363,579 339,400 Licenses & Permits 69,665 73,776 63,115 67,500 Fines & Forfeitures 135,396 149,623 152,970 147,900 Service Charges 7,032,734 7,394,511 7,010,625 7,549,985 Intergovernmental 1,867,665 59,557 545,087 1,145,463 Property Revenues 96,784 109,235 115,681 317,400 Intragovernmental 1,570,670 1,668,338 1,611,410 1,945,933 Other Revenues 731,989 872,940 702,287 411,753 Bond/Lease Proceeds 9,188,384 480,856 3,350,178 2,890,000 Total Revenues 28,266,976 18,440,121 21,842,045 22,576,864 Expenditures Personnel 6,713,664 7,076,523 7,165,196 8,229,000 Contractual Services 3,147,498 3,289,100 3,465,276 3,744,282 Commodities 1,105,331 1,213,630 1,044,051 1,430,965 Other Operating Costs 1,026,744 914,497 1,006,947 961,909 Capital Outlay 6,708,717 2,067,266 7,346,293 7,052,790 Debt Service 6,772,819 3,758,818 4,059,980 4,361,739 Total Expenditures 25,474,773 18,319,834 24,087,743 25,780,685 Ending Resources 12,757,951 12,687,341 10,327,909 6,948,235 Change in Resources 2,792,203 120,287 (2,245,698) (3,203,821)

BUDGET SUMMARY

53

-$1,000,000

$3,000,000

$7,000,000

$11,000,000

$15,000,000

$19,000,000

$23,000,000

$27,000,000

$31,000,000

$35,000,000

FY 2018 Actual FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CITYWIDE SUMMARY

Total Revenue Total Expenditure Ending Resources

BUDGET SUMMARY

54

Report

Implementation

Budget

Implementation Plan

Council Goals

Strategic Planning

STRATEGIC GOALS

The City of Maryville has the benefit of referencing the adopted Maryville Comprehensive Plan for guidance each year in development of strategic goals. The 20-year plan, which is the product of significant public input, identifies primary citizen priorities and long-term vision. After a review of recent progress, the City Council has identified five goals for FY'21 in relation to the plan. These are:

• Efficiently Implement Improvements to the South Main Corridor • Strengthen Economy by Promoting and Elevating Local Tourism Assets • Redevelop the Physical, Economic, and Cultural Viability of Downtown

Maryville • Enhance Community Livability and Quality of Life • Enhance Source Water Protection Efforts and Management Practices at Mozingo

Lake On September 14, 2020, the City Council and senior staff met for a strategic goal setting workshop. City Management led discussions on existing strategic goals and recent accomplishments. The City Manager then presented several goals identified by staff to the general group for discussion. The conversations allowed the group to refine goals that capture the initiatives previously identified. The FY’21 Strategic Goals and Implementation Plan not only captures council goals, initiatives, and objectives, but it additionally provides an articulated nexus between each goal and the strategic plan directives.

HOW THE PLAN WILL BE USED

The following diagram illustrates the evolution of this plan and its use in the annual budget process and ultimately impacting the allocation of resources.

BUDGET SUMMARY

55

HOW TO USE THIS PLAN Department Directors – This plan not only identifies council goals, but also several broad initiatives and specific objectives that should be used to prioritize budget requests. These goals, initiatives, and strategies do not always represent additional workload and/or programs. Department Directors should therefore use this plan to not only refine budget requests, but also evaluate existing programs and initiatives to gauge their on-going relevancy and importance. This provides an opportunity to focus resources on those things that are of primary importance to the council and citizens. City Council – This plan should not be viewed as a contract or budget document. It emerges during the annual budget process and serves as a guide to composing the annual budget, the City’s primary policy document. Many things will shift and change as we work through the budget process, and as we gain a clearer picture as to what resources are available to us during the FY'21 fiscal year. Both management and the elected body may also identify conditions, circumstances, and opportunities that failed to surface at the initial retreat. Therefore, it is intended that elected officials use this plan to assist in evaluating and monitoring progress toward the realization of these goals. Meanwhile, the budget document will represent, as it should, the definitive picture on what priorities will be funded. As you evaluate the implementation plan, please remember that there are many things that the City must continue to do that are not necessarily articulated herein, but are vital for the continued functionality of the City.

BUDGET SUMMARY

56

1 Efficiently Implement Improvements to the South Main Corridor

Council Goal Statement Improve South Main Street and overall traffic corridor by upgrading infrastructure, pedestrian amenities, and aesthetic qualities.

Connection to Maryville Comprehensive Plan The comprehensive plan makes numerous references to South Main Street and the Southside Growth Center, located east-west of the South Main Corridor. To achieve a balanced and connected street network, improvements to South Main are identified throughout the comprehensive plan as a top priority. (pgs. 39, 46, 49, 50, 52, 53, 56, 66, 67, 100, 101, & 102) Why This is Important The South Main corridor is vital to the local economy and community quality of life. The corridor features 62% of all retail sales and nearly 40 acres of undeveloped commercial property. In addition, growth areas adjacent to and dependent upon South Main Street provide another 120 acres of undeveloped land prime for development. Improvements to the function of South Main Street will improve traffic flow, provide much needed pedestrian amenities, wayfinding, and aesthetic enhancements. Additional access to the South Main corridor will provide better east-west connectivity opening new areas for development. Improvements will also reduce vehicular and pedestrian accidents, emergency response times, and improve direct access to healthcare. In December 2018, the City was awarded a $10.5 million federal grant through the Better Utilizing Investments to Leverage Development (BUILD) Program for the South Main Corridor Improvement Project. The project aims to make improvements noted above along the roadway from South Avenue to US Highway 71 Bypass. BUILD funds were formally obligated to the project in FY’20 and construction is scheduled to begin in FY’21.

BUDGET SUMMARY

57

Critical Objectives

• Formalize Utility Agreement with Evergy regarding overhead power lines • Obtain full Right-of-Way Clearance through MoDOT • Finalize landscaping plan with sensitivity to the commercial corridor • Bid and award construction contract to qualified contractor • Complete Certificates of Participation (COPs) financing for local BUILD match • Develop robust project webpage for public outreach • Utilize social media and PCMS signage for project updates • Construct project minimizing disruption to businesses and public traffic as

feasible • Process ongoing federal reimbursements in timely manner • Hold project update meetings/coordination with MoDOT, FHWA, USDOT,

NWRCOG • Submit required project reporting through Northwest Regional Council of

Governments

Outcome Measures • Transit times along the corridor • Corridor level of service • Accident volume and safety ratings • Linear feet of constructed trail and sidewalk • Infrastructure condition ratings • Corridor investment and job growth

BUDGET SUMMARY

58

Strengthen Economy by Promoting & Elevating Local Tourism Assets

Council Goal Statement Improve and utilize assets to grow the local economy through tourism initiatives.

Connection to Maryville Comprehensive Plan The comprehensive plan makes recommendations for several tourism assets in Chapter 3, however these recommendations were written prior to the construction of the Event Center at Mozingo Lake Recreation Park and the Hughes Fieldhouse at Northwest Missouri State University. Figure 4.1: Priority Projects in the Next Ten Years identifies creating an action plan for expanding the local economy as the top response. The comprehensive plan identifies tourism as a key component in that and to create vibrant centers that are attractive to businesses, residents, and visitors. (pgs. 25 – 31, 44 – 46, 51, Chapter 6, 99, 102) Why This is Important Since the adoption of the Maryville Comprehensive Plan, the Maryville community has chosen to reinvest in itself through three major tourism related initiatives. In April 2016, voters approved a renewal of a 1/2 cent sales tax to support Mozingo Lake Recreation Park and a new 1/8 cent sales tax to construct an Event Center. The facility opened in 2018 and provides high quality event space for up to 500 persons, catering kitchen, full-service restaurant space operated by a third-party, golf pro shop, and a premiere outdoor events lawn. The Event Center has been a top priority for council since 2012 and is intended to drive the park further as a regional destination for outdoor recreation. Mozingo Lake Recreation Park is an economic driver for the Maryville local economy. In 2015, a third-party economic impact study indicated the park generates 467,000 annual visits with 52% of visits occurring from outside the region. Out-of-region visitors spent approximately $32 per visit leading to a $9.6 million annual economic impact. The study was completed prior to the Watson 9 Golf Course, Cobblestone Inn & Suites – Maryville, and Event Center construction, which naturally elevate tourism to this destination and economic impact.

BUDGET SUMMARY

59

Also, in 2016 Maryville voters approved a 5% transient guest tax on sleeping rooms at hotels with subsequent revenues statutorily required for tourism use. The City then committed $3,450,000 ($150,000 over 23 years) to Northwest Missouri State University for construction of the Hughes Fieldhouse. The Hughes Fieldhouse is a 137,000 square foot indoor athletic/recreation facility located on campus which contains 90-yards of practice turf, a six-lane 300-meter track, division netting, locker rooms, and classroom space. The facility also includes an indoor flooring system to serve a wide variety of university and tourism related events. Remaining transient guest tax revenues are being utilized by the Tourism Committee to begin further tourism related initiatives. Critical Objectives

• Launch website and marketing for “Visit Maryville” • Package and bid events for Hughes Fieldhouse and Event Center • Construct “school house shelter” at Downtown Pocket Park • Finalize mural design for Downtown Pocket Park • Expand corporate book of business for Event Center • Expand recreational offerings through Maryville Parks & Recreation at Hughes

Fieldhouse • Bid and construct signage according to the Wayfinding Signage Master Plan • Finalize specifications and construct Community Gateway Signage • Complete, open, and promote Thomson Splash ‘N’ Play Park • Enhance maintenance efforts at Mozingo Lake Recreation Park • Expand RV Campground sites and amenities at Mozingo Lake Recreation Park • Replace and expand boat docks at Mozingo Lake Recreation Park

Outcome Measures • Rental revenue at Event Center • Proposals submitted for events at Hughes Fieldhouse • Number of wayfinding signs constructed • Hotel occupancy rates • Funds provided through Tourism Grant Program • Tourism economic impact through ROI • Park and amenity condition ratings

BUDGET SUMMARY

60

1 1 1

Redevelop the Physical, Economic, & Cultural Viability of Downtown

Council Goal Statement Expand programs, opportunities, and partnerships to facilitate the revitalization of Downtown Maryville.

Connection to Maryville Comprehensive Plan The comprehensive plan dedicates Chapter 6 in its entirety to creating a destination downtown. The chapter examines the potential in Maryville’s traditional downtown and presents suggestions to realize downtown’s potential. (pgs. 44, 46, 83 – 99) Why This is Important A healthy downtown is key to a strong community. Maryville was founded in 1985 as the governmental seat and commercial center of Nodaway County. The traditional courthouse square concept reflects this origin. Today, downtown is one of the four major concentrations of commercial activity. The City’s principal retail and service core, once centered around the downtown, migrated to South Main with auto-oriented commercial development. The current state of downtown and re-establishing its traditional role as a vital community center, remains a top focus for Maryville citizens. In 2013, the City of Maryville provided funding to the Maryville Downtown Improvement Organization (MDIO) to become a Missouri Main Street Affiliate Community. The Missouri Main Street follows National Main Street criteria and best practices for downtown revitalization. Over the last several years, city staff has attended countless trainings and public input sessions to learn their “4-point approach”. The “4-point approach” focuses on the pillars of economic vitality, organization, promotions, and design to ensure proper revitalization of downtowns. In FY’19, the City adopted the Downtown Design Guidelines to help recapture the characteristics of existing buildings and provide property owners guidance for redevelopment. Design guidelines can now serve as a framework for a joint vision, development of incentive programs, and further regulation to protect the unique identity of Downtown Maryville.

BUDGET SUMMARY

61

In FY’20, the City adopted the Downtown Overlay District (DTO) to provide further regulation and guidance to development and redevelopment within the identified boundaries. The DTO builds on the design guidelines and focuses on pedestrian-focused design, appropriate building materials, and encouraging district activity through use of outdoor seating and cafes. Critical Objectives

• Create and adopt a Chapter 353 Tax Abatement District • Develop a Façade Incentive Program for future funding consideration • Install permanent traffic signals at 3rd & Main, 4th & Main intersections • Add landscaping at downtown intersection ‘bump outs’ • Identify permanent crosswalk options to improve pedestrian safety • Construct “school house shelter” at Downtown Pocket Park • Finalize mural design for Downtown Pocket Park • Begin Certified Local Government (CLG) designation process • Continue Missouri Main Street trainings and development of ‘4-point’ approach • Analyze feasibility of a Community Improvement District (CID) • Formalize partnership with the Maryville Downtown Improvement Organization

(MDIO) • Complete remodel and expansion plans for City Hall • Complete a Historic Resources Survey for downtown Maryville • Facilitate economic development projects utilizing design guidelines & DTO

regulations

Outcome Measures • Programs developed • Percentage of landscaping within Downtown District • Total amount of incentives provided for revitalization • District investment and job growth • Permits issued aligning with Downtown Design Guidelines and DTO regulations • Revitalization trainings completed

BUDGET SUMMARY

62

Improve Community Livability and Quality Of Life

Council Goal Statement

Identify programs, services, and regulation that enhance livability and quality of life for all citizens.

Connection to Maryville Comprehensive Plan The comprehensive plan does not specifically reference this goal as it is overarching and widely inclusive of various initiatives. In Chapter 4, Vision for Maryville, the plan references a survey used to identify issues allowing Maryville residents to express their thoughts about future direction. In Figure 4.1: Priority Projects in the Next Ten Years, the third highest response was “Maintaining Maryville’s Quality of Life”. Several other livability initiatives, such as housing and community appearance, were also listed as priority projects and align with this goal. (pgs. 44, 45, 50, 56, 68, 77- 82, 99 – 102) Why This is Important A livable community is often defined as a place that is safe, secure, and has appropriate housing and transportation options. Livable communities also offer supportive community features, programs, and services that bring a higher quality of life for all ages. Successful livable communities also manage growth and change by revising and amending policies and services over time. Several critical objectives listed under this goal address updates to the Municipal Code of Maryville and various policies that may be out of date or not reflective of the community’s intentions. Critical Objectives

• Amend Chapter 555: Signs and Advertising to enhance community image • Amend Chapter 212: Mozingo Park Regulations • Enhance Chapter 511: Property Maintenance Codes • Increase code enforcement efforts and nuisance abatement • Analyze feasibility of a Rental Inspection Program • Bid and construct signage according to the Wayfinding Signage Master Plan • Finalize specifications and construct Community Gateway Signage • Create and utilize new social media pages for the City of Maryville • Revise the City of Maryville Employee Personnel Handbook • Complete updates www.maryville.org

BUDGET SUMMARY

63

• Expand housing partnerships and programs, such as CTRIP • Utilize housing study to attract residential development • Continue demolition of unsafe and dangerous structures • Enhance diversity and inclusion training for employees and elected officials • Revise policies and codes as necessary to protect public health

Outcome Measures • Sections of code and policies revised • Nuisance violations addressed • Storm water inspections and contacts • Duration of permit and plan review process • Number of permits for housing and development • Demolition volumes through city partnerships

BUDGET SUMMARY

64

Enhance Source Water Protection Efforts and Management Practices at Mozingo Lake

Council Goal Statement Develop partnerships, programs, resources, and projects to improve and protect the water quality of Mozingo Lake and its watershed.

Connection to Maryville Comprehensive Plan The comprehensive plan contains numerous recommendations for the preservation of environmentally sensitive areas and resources, including the community water supply Mozingo Lake. In Chapter 3, the plan references that “Mozingo Lake provides an ample supply of water for current needs and for the foreseeable future.” As a result, and recommendation of the comprehensive plan, a 20-year Mozingo Master Plan was adopted in 2014. One of the preliminary goals identified in the planning process was summarized as to “Protect the lake as a drinking water source for the City of Maryville and Nodaway County.” As a result, the adopted plan includes a Priority 1, Level 1 goal to “Develop a Mozingo Lake Watershed Management Plan”. (pgs. 30, 31, 50, 58, 76, 77) Why This is Important Mozingo Lake was constructed in 1994 to serve as the primary and consistent water source for the Maryville community and surrounding areas. Over the last twenty-five (25) years, the City has constructed various outdoor recreational amenities to elevate the lake from a local park to a regional tourism destination. Mozingo Lake now serves as both a premiere asset for community quality of life and the local economy. The lake however remains a living ecosystem that evolves over time. Recently, significant growth of algae has impacted the quality of drinking water and recreation. The enhancement of source water protection and management of the Mozingo watershed is now identified as a top priority to ensure high quality drinking water and to maintain the lake for future recreational purposes.

BUDGET SUMMARY

65

Critical Objectives • Develop and approve a Mozingo Watershed Management Plan • Secure Section 319 funding to implement best practices in the watershed • Develop partnerships with various agencies to secure additional funding for

projects • Facilitate meetings with watershed property owners and other various

stakeholders • Implement recommendations from HDR Engineering, Inc. to improve water

quality • Analyze and establish consistent funding source for watershed improvements • Identify and begin source water protection projects on city-owned property at

Mozingo • Adopt storm water Best Management Practices (BMPs) for city-owned property • Utilize Bathymetric Study to determine areas of lake most impacted by soil-

erosion • Develop routine testing protocols for algae related chemicals (nitrogen,

phosphorus, etc.) • Identify opportunities to reduce runoff impacts associated with City-related

operations • Analyze SolaRaft data to determine impact of ultrasonic technology • Install additional riprap for shoreline stabilization • Attend various source water protection and management trainings

Outcome Measures • Percentage of Mozingo watershed property owners utilizing best practices • Number of recommendations implemented from HDR Engineering, Inc. study • Total dollar amount invested in improvements within Mozingo Watershed • Water quality reports • Pollutants removed from Mozingo Lake • Length of shoreline stabilization • Quantity of managed areas returned to native plantings

BUDGET SUMMARY

66

COMPREHENSIVE PLAN

The Maryville Comprehensive Plan was adopted in December 2012 and was the culmination of an unprecedented effort in community-wide planning having two (2) fundamental purposes. The first provides an essential legal basis for land use regulation such as zoning. Secondly, the plan presented a unified and compelling vision for the community, derived from the aspirations of Maryville citizens, and established the specific actions steps necessary to fulfill that vision. This vision continues into FY 2021 and beyond, as challenges related to growth and economic changes affect the future of the community. The plan assists staff in guiding all aspects of development and identifies long-term needs, thereby making it a crucial piece of budgeting efforts.

The Maryville Comprehensive Plan was used to guide the proposed FY 2021 budget, specifically when it comes to nonoperational expenditures. The plan can be found for reference at www.maryville.org/compplan.

BUDGET SUMMARY

67

Fund Summaries

FUND SUMMARIES

68

GENERAL FUND

The General Fund is the primary operating fund of the City and is utilized to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund. The functions accounted for in the General Fund include general administration, records and financial management, public safety, municipal court, and public infrastructure maintenance.

GENERAL FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 1,565,300 1,413,378 1,275,000 Revenues Ad valorem Taxes 546,567 560,368 560,945 Sales Taxes 1,995,027 2,274,700 2,199,000 Franchise Taxes 1,011,158 980,000 970,000 Excise Taxes 359,950 344,000 345,000 Other Taxes 162,439 164,289 163,200 Licenses & Permits 73,776 63,115 67,500 Fines & Forfeitures 149,623 152,970 147,900 Service Charges 58,589 56,970 58,700 Intergovernmental 23,007 11,916 197,914 Property Revenues 91,171 88,181 287,400 Intragovernmental 415,769 418,530 465,738 Other Revenues 119,950 96,035 82,000 Total Revenues 5,007,026 5,211,074 5,545,297 Expenditures Personnel 3,344,384 3,441,069 3,851,884 Contractual Services 847,689 850,723 960,221 Commodities 454,268 353,715 387,365 Other Operating Costs 347,298 412,392 409,415 Capital Outlay 9,393 37,613 20,000 Debt Service 155,917 152,430 152,052 Total Expenditures 5,158,949 5,247,942 5,780,937 Ending Resources 1,413,377 1,376,510 1,039,360 Change in Resources (151,923) (36,868) (235,640)

FUND SUMMARIES

69

The budget includes several notable items that are expected to impact the General Fund during the fiscal year, these items are listed below.

For FY 2021, all funds include a 2% Cost-of-Living Adjustment (COLA) for employees to assist with market inflations.

All funds also include a 10% increase for health insurance premiums, which is in alignment with the anticipated market rate increase. The City recently joined the Missouri Intergovernmental Risk Management Association (MIRMA) Health Program which is a self-funded health insurance risk pool for municipalities. An additional $5,000 is included in the General Fund budget to continue the Employee Wellness Program targeted at improving the health of employees and stabilizing premiums.

In FY 2021, the City will continue to offer an Employee Assistance Program (EAP) to all employees and volunteer firefighters as an additional free service benefit. The EAP allows access to confidential counseling and resources to assist an employee’s emotional and mental well-being. The expense for the EAP will be split among appropriate funds with the General Fund contributing $2,500 during the fiscal year.

The General Fund contains $103,100 in other contractual services for support to various community organizations and initiatives. While the majority of funding is provided to the New Nodaway Humane Society, other organizations receiving

$500,000

$1,500,000

$2,500,000

$3,500,000

$4,500,000

$5,500,000

$6,500,000

$7,500,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

GENERAL FUND

Total Revenue

Total Expenditure

Total Resources

FUND SUMMARIES

70

annual funding for services or sponsorship include Nodaway County Economic Development, Leadership Maryville, Greater Maryville Chamber of Commerce, Maryville Farmers Market, and the Maryville Public Arts Coalition.

The General Fund includes $50,000 for outside legal counsel to provide expertise and guidance on several upcoming initiatives. The City anticipates exploring the use of several incentives authorized by Missouri State Statutes requiring these specialized legal services.

The FY 2021 budget includes $40,000 for a partnership with Retail Strategies, LLC. Retail Strategies, LLC is a specialized firm that provides assistance with economic development and recruitment of national retailers. Sales tax derived from retail sales is a critical revenue stream for the City of Maryville. The total expense is spread among various funds with $10,000 in contractual services for the General Fund.

The biggest change in the General Fund for FY 2021 is the inclusion of expenses related to the Northwest Regional Communications Center (NRCC). The NRCC will provide all emergency dispatch communications for Nodaway County and is operated by the Maryville Public Safety Department. Expenses include an addition four (4) full-time employees, vendor maintenance and service contracts, and consulting fees for addressing issues during the transition. Revenue for the General Fund has been increased to reflect the 9-1-1 landline fees formerly received by Nodaway County and fees for providing medical dispatch services to the Nodaway County Ambulance District.

The General Fund includes $22,000 in service equipment upgrades for the Fire Division of the Maryville Public Safety Department. The Fire Division aims to continue annual replacements of turnout gear, helmets, pagers, and SCBA tanks.

In FY 2021, the General Fund also includes $40,000 toward the removal of several substandard and dangerous structures. At least four (4) tagged vacant structures are scheduled for determination by the Board of Code Appeals during the fiscal year. Following a determination of substandard, the City has the ability to demolish the structure and place the expense on a special tax bill for the property.

FUND SUMMARIES

71

Ad Valorem Taxes10%

Sales Taxes40%

Franchise Tax18%

Excise Taxes6%

Other Taxes3%

Licenses & Permits

1%

Fines & Forfeitures3%

Service Charges1%

Intergovernmental4%

Property Revenues

5%

Intragovernmental8%

Other Revenues2%

FY 2021 GENERAL FUND REVENUE BY CATEGORY

Personnel67% Contractual

Services17%

Commodities7%

Other Operating Charges

7%Capital Outlay0%

Debt Service3%

FY 2021 GENERAL FUND EXPENDITURES BY CATEGORY

FUND SUMMARIES

72

WATER/WASTEWATER FUND

The Water/Wastewater Fund is used to account for revenues and expenses related to the water and sewer system provided by the City of Maryville. The fund is designated as an enterprise fund and is intended to be self-supporting through user charges and fees. The majority of all activities necessary to provide water and sewer service to customers are accounted for in this fund, including administration, operations, maintenance, new infrastructure and related debt.

WATER/WASTEWATER FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 4,242,887 4,997,341 4,737,000 Revenues Service Charges 5,254,804 5,038,720 5,531,560 Intergovernmental - 2,972 - Property Revenues 6,809 - - Intragovernmental 2,226 3,000 2,500 Other Revenues 177,095 100,200 24,500 Bond/Lease Proceeds 230,000 1,857,795 - Total Revenues 5,670,934 7,002,687 5,558,560 Expenditures Personnel 711,052 713,368 837,183 Contractual Services 1,618,810 1,815,540 1,899,331 Commodities 183,827 233,747 366,950 Other Operating Costs 218,251 204,145 225,643 Capital Outlay 256,376 2,392,206 1,895,961 Debt Service 1,796,811 1,948,228 1,873,728 Total Expenditures 4,785,127 7,307,234 7,098,796 Ending Resources 5,128,694 4,692,794 3,196,764 Change in Resources 885,807 (304,547) (1,540,236)

FUND SUMMARIES

73

The Water/Wastewater Fund includes several notable items for the FY 2021 budget:

The City’s largest contractual expense of $763,440 occurs in the Water/Wastewater Fund with PeopleService, Inc. for the continued maintenance and operation of the Maryville Water Treatment Plant and Maryville Wastewater Treatment Plant.

The Water/Wastewater Fund includes $270,790 in funding toward reducing taste and odor (T&O) issues in the water system as a result of algal blooms at Mozingo Lake. This amount includes $50,000 for chemical overages, $75,000 for powdered activated carbon, $60,000 for ongoing source water protection efforts, and $85,790 for continuation of the Water Treatment Alternatives Analysis. On June 22, 2020, the City approved a contract with HDR Engineering, Inc. in the amount of $171,500 to perform an analysis for both short and long-term recommendations to address T&O issues in the water supply.

The FY’ 21 Budget includes $440,000 for the replacement of an aging water main along South Market Street. Over the past several years, staff has spent a considerable amount of time and materials patching leaks to a deteriorated 6” main between the 500-700 blocks of South Market. The proposed project will install a new 8” PVC water main, fire hydrants, main valves, and service connections.

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

WATER/WASTEWATER FUND

Total Revenue Total Expenditure Total Resources

FUND SUMMARIES

74

The Water/Wastewater Fund includes $38,000 for replacement of ultra-violet light bulbs at the Maryville Wastewater Treatment Plant. This project will replace bulbs on the second bank to ensure the plant technology remains operational.

The Water/Wastewater Fund includes $597,264 to construct the East Sanitary Sewer Improvement Project. The existing 24” sewer line running west from the Wastewater Treatment Facility is undersized for current flow and future development. The line creates backups in the system and is a high-volume source of inflow and infiltration of storm water into the system.

The FY 2021 budget also includes $150,000 to replace a 12” deteriorated sanitary sewer line along North Main Street. The existing line has become exposed and will require relocation and construction at a proper depth.

An increased amount of $400,000 is included for infrastructure improvements related to economic development initiatives. It is anticipated that several new water and sewer mains will be required in areas of community growth and projects that aim to benefit the overall local economy.

Service Charges99.5

Intragovernmental.04%Other Revenues

0.4%

FY 2021 WATER/WASTEWTER FUND REVENUE BY CATEGORY

FUND SUMMARIES

75

Personnel12%

Contractual Services

27%Commodities

5%

Other Operating Charges

3% Capital Outlay27%

Debt Service26%

FY 2021 WATER/WASTEWATER FUNDEXPENDITURES BY CATEGORY

FUND SUMMARIES

76

MOZINGO RECREATION FUND

The Mozingo Recreation Fund is used to account for revenues and expenses related to the operations and maintenance of Mozingo Lake Recreation Park. The park is a city-owned 3,000-acre park, with a 1,000-acre lake, located approximately 5 miles east of downtown Maryville. The fund provides services for public amenities such as RV camping pads, primitive tent camping areas, adult & youth cabins, Sechrest 18 championship golf course, Watson 9 golf course, fishing and boating facilities. The Mozingo Recreation Fund generates the majority of its revenue on user fees and a ½ cent sales tax, which was renewed by voters for an additional twenty (20) years in April 2016.

In April 2016, voter also approved a 1/8 cent sales tax to fund the construction of an Event Center at Mozingo Lake Recreation Park. Opened January 2, 2018, the facility provides the region premier yet affordable event space, new golf related amenities including a pro shop, and leased space for a third-party full-service restaurant. Sales tax revenues and construction expenses have been organized in the Conference Center Construction Fund; however operational revenues and expenses will be reflected in the Mozingo Recreation Fund.

MOZINGO RECREATION FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 339,047 510,633 995,000 Revenues Sales Tax 959,132 1,110,160 1,064,080 Service Charges 1,318,859 1,356,380 1,256,500 Intergovernmental - 5,300 3,500 Property Revenues 2,500 27,500 30,000 Other Revenues 50,422 18,819 31,200 Bond/Lease Proceeds 225,000 - 450,000 Total Revenues 2,555,913 2,518,159 2,835,280 Expenditures Personnel 978,367 966,672 1,109,482 Contractual Services 445,780 433,841 455,841 Commodities 370,596 283,547 445,550 Other Operating Costs 206,983 207,420 193,465 Capital Outlay 294,292 - 673,000 Debt Service 105,128 124,299 192,247 Total Expenditures 2,401,146 2,015,779 3,070,085 Ending Resources 493,814 1,013,013 3,070,085 Change in Resources 154,767 502,380 (234,805)

FUND SUMMARIES

77

The Mozingo Recreation Fund includes several notable items for the FY 2021 budget:

The FY’21 Budget includes $61,500 several capital improvements throughout the park. Planned projects include audio/visual and security upgrades at the Event Center, furniture replacements for the family cabins, picnic table replacements, new sand at the public swimming beach, and remodeling the tent camping bathroom facility.

The Mozingo Recreation Fund includes $130,000 for expansion of EZ Dock Systems at the lake. EZ Dock Systems are made from a hard-durable plastic with a floating pontoon base. The specialized construction allows for easy expansion and configuration of slips. In FY 2021, the project will include an additional 15-20 boat stalls, two personal watercraft ports, and an EZ Launch. The EZ Launch is an ADA accessible kayak dock that will be located at the ADA compliant fishing dock.

The FY’21 Budget includes $450,000 for a significant expansion of the RV camping area at Mozingo. The project will add approximately 40-50 RV sites, associated infrastructure, bathhouse facility, second sanitary dump station, and severe weather shelter.

The Lake Patrol Division of Mozingo Lake Recreation Park includes $34,500 for safety equipment replacements. Budgeted funds will replace a UTV, portable changeable message sign (PCMS), and several safety buoys.

$0

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

MOZINGO RECREATION FUND

Total Revenue Total Expenditure Total Resources

FUND SUMMARIES

78

Sales Tax38%

Service Charges

44%

Property Revenues

0%

Property Revenues

1%

Other Revenues

1%

Bond/Lease Proceeds

16%

FY 2021 MOZINGO RECREATION FUNDREVENUE BY CATEGORY

Personnel36%

Contractual Services

15%

Commodities15%

Other Operating Charges

6%Capital Outlay

22%

Debt Service6%

FY 2021 MOZINGO RECREATION FUNDEXPENDITURES BY CATEGORY

FUND SUMMARIES

79

CONFERENCE CENTER CONSTRUCTION FUND

The Conference Center Construction Fund was created in FY’17 to account for revenues and expenses directly related to the construction of the Event Center at Mozingo Lake Recreation Park. In April 2016, voters approved a twenty year one-eighth of one percent sales tax for the construction and maintenance of the facility. In December 2016, the City issued Certificates of Participation (COPs) to finance $4,170,000 of construction for the conference center. The debt is to be repaid by the dedicated sales tax and transfers from the Mozingo Lake Recreation Fund.

CONFERENCE CENTER CONSTRUCTION FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 21,074 27,192 55,573 Revenues Sales Tax 239,445 277,475 265,955 Intragovernmental 101,341 88,081 66,853 Other Revenues 1,682 1,575 950 Total Revenues 342,468 367,131 333,758 Expenditures Contractual 200 2,234 200 Other Operating Costs 7,989 8,930 2,272 Debt Service 328,661 327,586 331,286 Total Expenditures 336,850 338,750 333,758 Ending Resources 26,692 55,573 55,573 Change in Resources 5,618 28,381 -

FUND SUMMARIES

80

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CONFERENCE CENTER CONSTRUCTION FUND

Total Revenue Total Expenditure Total Resources

FUND SUMMARIES

81

Sales Tax79.7%

Intragovernmental 20%

Other Revenues

0.3%

FY 2021 CONFERNCE CENTER CONSTRUCTION FUND

REVENUE BY CATEGORY

Contractual Services 0.06%

Other Operating Charges0.68%

Debt Service99.3%

FY 2021 CONFERENCE CENTER CONSTRUCTION FUND

EXPENDITURES BY CATEGORY

FUND SUMMARIES

82

CAPITAL IMPROVEMENT FUND

The purpose of the Capital Improvement Fund is to establish and cover multi-year expenditures as a result of major capital projects such as infrastructure improvements or large equipment purchases. Revenue for the fund is generated through a dedicated ½ cent sales tax originally approved by voters in 2008. In April 2017, voters overwhelmingly approved a twenty (20) year extension of the sales tax to continue capital improvements throughout the community. The FY’21 Budget reflects significant expenditures and debt service to finance major capital initiatives identified and outlined to voters.

CAPITAL IMPROVEMENT FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 4,404,883 3,384,839 860,000 Revenues Sales Tax 955,281 1,094,915 1,049,500 Intergovernmental 31,550 519,154 218,153 Other Revenues 81,346 28,275 4,400 Bond/Lease Proceeds - 1,492,383 1,800,000 Total Revenues 1,068,177 3,134,727 3,072,053 Expenditures Personnel 936 24,059 - Contractual Services 16,745 5,348 400 Other Operating Costs 31,954 35,724 9,903 Capital Outlay 1,478,376 4,908,279 2,980,329 Debt Service 560,890 639,808 748,992 Total Expenditures 2,088,901 5,613,218 3,738,814 Ending Resources 3,384,159 906,348 193,239 Change in Resources (1,020,724) (2,478,491) (666,761)

FUND SUMMARIES

83

The Capital Improvement Fund includes several notable items for the FY 2021 Budget:

The Capital Improvement Fund includes $98,500 for replacement of equipment for Maryville Public Safety. Funds are included for two (2) new patrol cars, associated camera and radio equipment, and a portable changeable message sign (PCMS).

South Main Overlay Project (Lincoln to Halsey) – The FY 2021 Budget includes $123,522 for the asphalt mill and overlay of South Main Street from Lincoln to Halsey. The City will utilize $84,000 in Surface Transportation Program (STP) Small Urban funds from the Missouri Department of Transportation (MoDOT) to complete the project.

South Main Corridor Improvement Project - A total of $1,842,373 is included in the FY 2021 budget for underground of electrical services and construction inspection services for the South Main Corridor Improvement Project. Budgeted funds will serve as the required local match for the $10.5 million Better Utilizing Investments to Leverage Development (BUILD) grant from the United States Department of Transportation (USDOT) received in FY 2019. The project will reconstruct 1.5 miles of South Main Street from South Avenue to the Highway 71 Bypass.

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CAPITAL IMPROVEMENT FUND

Total Revenue Total Expenditure Total Resources

FUND SUMMARIES

84

Torrance Street Trail Extension Project – In FY 2019, the City was awarded $143,259.84 in Transportation Alternatives Program (TAP) funds from the Missouri Department of Transportation (MoDOT) for the Torrance Street Trail Extension Project. The project will extend a 10’ concrete trail along Torrance Avenue from the existing trail at Walnut west to Munn Avenue. The current budget includes $209,614 to finish engineering and construct the project in spring 2021.

The FY 2021 budget includes $434,000 in the Capital Improvement Fund to replace traffic signals in downtown located at Third & Main, and Fourth & Main. The existing signals were placed in 2008 with the Downtown Revitalization Project and considered temporary. This project will design and install new traffic signals with permanent mast arms in downtown to enhance the pedestrian environment and improve aesthetics.

Sales Tax 34.2%

Intergov.7.1%Other Revenues

0.2%

Bond/Lease Proceeds

58.6

FY 2021 CAPITAL IMPROVEMENT FUND REVENUE BY CATEGORY

FUND SUMMARIES

85

Contractual Services0.01%

Other Operating Charges

0.2%

Capital Outlay79.7%

Debt Service20%

FY 2021 CAPITAL IMPROVEMENT FUNDEXPENDITURES BY CATEGORY

FUND SUMMARIES

86

DEBT RETIREMENT FUND

The Debt Retirement Fund is used to account for the accumulation of funds and the payment of general long-term debt principal and interest. The full faith and credit of the City is pledged behind all general obligation bonds. The 1999 Refunding Bonds have a 12.94 cent property tax levy assessed to fund the bond payments for the Aquatic Center. In September 2001 general obligation bonds were issued to fund the Maryville Park & Recreation’s joint-use community center facility with the Missouri National Guard. Rather than levy a property tax, though, a one-eighth cent sales tax was passed in November 2000 to fund the payment of principal and interest on the bonds. Collection of the sales tax started April 1, 2001. In March 2009 these bonds were refunded and additional debt was issued to expand the Community Center. The three were consolidated into one new “Series 2009 G.O. Bonds”, with two separate funding sources. The principal and interest for the three different bonds are accounted for separately. Both the 1999 refunding bonds and the new 2009 bonds are funded through the property tax levy.

DEBT RETIREMENT FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 794,619 824,240 857,178 Revenues Ad Valorem Tax 135,141 129,020 174,030 Sales Tax 238,823 274,110 262,625 Other Revenues 19,226 10,400 6,160 Bond/Lease Proceeds - - - Total Revenues 393,190 413,530 442,815 Expenditures Contractual Services 5,709 5,450 5,700 Other Operating Costs 7,748 9,030 2,372 Debt Service 350,112 366,112 365,987 Total Expenditures 363,569 380,592 374,059 Ending Resources 824,240 857,178 925,934 Change in Resources 29,621 32,938 68,756

FUND SUMMARIES

87

$300,000

$400,000

$500,000

$600,000

$700,000

$800,000

$900,000

$1,000,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

DEBT RETIREMENT FUND

Total Revenue Total Expenditure Total Resources

Ad Valorem

Tax39%

Sales Tax59%

Other Revenue

1.4%

FY 2021 DEBT RETIREMENT FUND

REVENUE BY CATEGORY

Contra.Service1.5%

Other 0.6%

Debt Service

98%

FY 2021 DEBT RETIREMENT FUNDEXPENDITURES BY

CATEGORY

FUND SUMMARIES

88

SOLID WASTE FUND

Prior to FY 2017, the Solid Waste Fund largely accounted for all revenue and expenditures related to the day-to-day operations of a city-owned solid waste transfer station. The transfer station operates under a State of Missouri operating permit (No. 414701) and receives waste each day from local trash haulers. Upon arrival, the solid waste is packed into a semi-trailer, and then hauled to an approved landfill in the Kansas City area. The facility was designed as a revenue stream to support proper closing and monitoring of the City’s landfill.

The City of Maryville operated a solid waste landfill from 1974 until its closure in 2001. The Missouri Department of Natural Resources require quarterly testing of groundwater and methane gas migration for any potential environmental implications. Expenditures are included in the Solid Waste Fund for compliance testing performed by Aquaterra Environmental, Inc. Although the landfill was officially closed on October 28, 2008, monitoring is required for an additional thirty (30) years from the closure date.

After several years of declining revenues, the Solid Waste Fund became reliant upon transfers from the General Fund to subsidize operations. In early 2016, the City Council analyzed solid waste management options and subsequently leased the facility to a third party for operation and maintenance. For FY 2020, the fund only accounts for lease revenue, the sale of facility equipment, and continued landfill post closure expenses.

SOLID WASTE FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 7,917 7,917 - Revenues Service Charges 13,296 14,035 13,500 Property Revenues 5,955 - - Intragovernmental 23,536 29,416 31,900 Other Revenues 1,245 1,200 1,200 Total Revenues 44,032 44,651 46,600 Expenditures Contractual Services 30,625 30,500 31,780 Commodities - - 1,200 Other Operating Costs 13,407 14,151 13,620 Total Expenditures 44,032 44,651 46,600 Ending Resources 7,917 7,917 - Change in Resources - - -

FUND SUMMARIES

89

$0

$25,000

$50,000

$75,000

$100,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

SOLID WASTE FUND

Total Revenue Total Expenditure Total Resources

Service Charges

29%

Intragovernmental69%

Other Revenues3%

FY 2021 SOLID WASTE FUND REVENUE BY CATEGORY

Contractual Services

68%

Commodities3%

Other Operating Charges

30%

FY 2021 SOLID WASTE FUNDEXPENDITURES BY CATEGORY

FUND SUMMARIES

90

TIF FUND

The TIF Fund was established to record the Tax Increment Financing activity of approved projects. Revenues are derived from the additional funds generated by the projects: 100% of the real estate property tax increase (PILOTS) and 50% of the sales tax increase (EATS).

On February 28, 2005 the Maryville City Council adopted an ordinance establishing the Tax Increment Financing (TIF) Plan for the Maryville Town Center Project. The developer on the project, D.J. Christie, Inc., financed building demolition, construction of the Hy-Vee shopping center, landscaping, overhead lighting and parking lot improvements. TIF Bonds were issued in the amount of $2,580,000 by the City of Maryville on October 1, 2005 to fund the reimbursable project costs. Annual PILOTS and EATS revenue generated by the Maryville Town Center Redevelopment Area l provide for the debt retirement of the bonds.

On September 14, 2015, the City Council authorized the issuance of Tax Increment Refunding Bonds for the Maryville Town Center Project. The refunding allowed the City to make a $300,000 cash contribution from the TIF Fund surplus in order to achieve further savings which resulted in a net present value savings of $157,168, or 9% of refunding bonds. The FY’21 debt service payment in the TIF Fund will complete the pay off two (2) year earlier than scheduled.

TIF FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 289,534 312,330 322,390 Revenues Other Revenues 325,464 352,957 167,680 Total Revenues 325,464 352,957 167,680 Expenditures Contractual Services - - 2,000 Debt Service 302,668 342,886 488,070 Total Expenditures 302,668 342,886 490,070 Ending Resources 312,330 322,401 - Change in Resources 22,796 10,071 (322,390)

FUND SUMMARIES

91

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

$500,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

TIF FUND

Total Revenue Total Expenditure Total Resources

Other Revenue

100%

FY 2021 TIF FUND REVENUE BY CATEGORY

Contractual Services

0.4%

Debt Service99.6%

FY 2021 TIF FUNDEXPENDITURES BY

CATEGORY

FUND SUMMARIES

92

CENTRAL GARAGE FUND

The Central Garage Fund is an internal service fund where revenue is derived from user fees and allocations charged to city departments who use the service. Central Garage provides full service and maintenance on approximately 185 City-owned vehicles and equipment, and coordinates outside mechanical service needs. The fund covers the expenses for one (1) full-time City Mechanic allows for in-house repairs at a lower cost.

CENTRAL GARAGE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Revenues Service Charges 148,240 156,099 164,025 Total Revenues 148,240 156,099 164,025 Expenditures Personnel 69,829 71,385 75,246 Contractual Services 8,293 8,170 9,975 Commodities 66,136 63,962 73,550 Other Operating Costs 3,982 4,387 5,254 Capital Outlay - 8,195 - Total Expenditures 148,240 156,099 164,025 Change in Resources - - -

FUND SUMMARIES

93

$100,000

$110,000

$120,000

$130,000

$140,000

$150,000

$160,000

$170,000

$180,000

$190,000

$200,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CENTRAL GARAGE FUND

Total Revenue Total Expenditure

*The fund is notdesigned to maintain areserve balance as it isreimbursed by otherdepartments.

Service Charges100%

FY 2021 CENTRAL GARAGE FUND

REVENUE BY CATEGORY

Personnel46%

Contra.Service

6%

Commodities45%Other

Costs3%

FY 2021 CENTRAL GARAGE FUND

EXPENDITURES BY CATEGORY

FUND SUMMARIES

94

GROUP INSURANCE FUND

The Group Insurance Fund is a clearing fund used to account for medical, dental and life insurance premiums. Each year as premiums are set to renew, staff explores various options to contain costs, while continuing to provide quality competitive health care benefits to employees and their families. For FY’21, the City has continued with insurance through the Missouri Intergovernmental Risk Management Association (MIRMA) by joining the MIRMA Health Program. The program is a self-funded health insurance risk pool for municipalities in Missouri. The budget includes an anticipated 10% increase for premiums for the fiscal year.

GROUP INSURANCE FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 91,740 136,892 108,442 Revenues Intragovernmental 1,125,466 1,072,383 1,378,942 Other Revenues 29,742 29,581 31,978 Total Revenues 1,155,208 1,101,964 1,410,920 Expenditures Personnel 1,110,056 1,130,414 1,410,920 Other Operating Charges - - - Total Expenditures 1,110,056 1,130,414 1,410,920 Ending Resources 136,892 108,442 108,442 Change in Resources 45,152 (28,450) -

FUND SUMMARIES

95

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

GROUP INSURANCE FUND

Total Revenue Total Expenditure Total Resources

Intragov98%

Other Revenue

2%

FY 2021 GROUP INSURANCE FUND

REVENUE BY CATEGORY

Personnel100%

FY 2021 GROUP INSURANCE FUNDEXPENDITURES BY

CATEGORY

FUND SUMMARIES

96

CEMETERY PERPETUAL FUND

The Cemetery Perpetual Fund is a private purpose trust fund which is used to account for assets held in a trustee capacity for individuals, private organizations, other governments, and/or other funds. The City of Maryville is responsible for the maintenance and care of Oak Hill Cemetery. Money from the sale of grave spaces was set aside for the care and upkeep of the cemetery, to be used in the case of an emergency. Donations from families with loved ones buried at Oak Hill are also encouraged. In recent years interest earned on the principal has been the only source of revenue.

CEMETERY PERPETUAL SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 130,017 132,238 125,038 Revenues Other Revenues 2,221 2,200 785 Total Revenues 2,221 2,200 785 Expenditures Other Operating Costs - 9,400 - Total Expenditures - 9,400 - Ending Resources 132,238 125,038 125,823 Change in Resources 2,221 (7,200) 785

FUND SUMMARIES

97

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

$110,000

$120,000

$130,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CEMETERY PERPETUAL FUND

Total Revenue Total Expenditure Total Resources

Other Revenue

100%

FY 2021 CEMETERY PERPETUAL FUND

REVENUE BY CATEGORY

Other Operating Costs100%

FY 2021 CEMETERY PERPETUAL FUNDEXPENDITURES BY

CATEGORY

FUND SUMMARIES

98

PARK & RECREATION FUND

The Park & Recreation Fund is used to account for all operations of the Maryville Parks and Recreation Department (MPR). The department annually strives to serve the evolving needs and interests of the community by providing amenities that serve a broad range of recreation, fitness, wellness and community based programs. The Park & Recreation Fund is under the exclusive control of the Park and Recreation Board created by Section 110.050 of the Municipal Code of the City of Maryville. The board oversees and regulates all money collected to the fund and the supervision, improvement, care and custody of all Maryville park facilities, with the exception of Mozingo Lake Recreation Park. All monies received by the Park and Recreation Department are deposited in this fund, kept separate from other monies of the City. Expenditures in the Park & Recreation Fund are supported through user fees, property tax, and a 0.125% dedicated sales tax. In April 2015, Maryville voters approved an increase of the tax levy for Parks and Recreation in the amount of $0.10 per $100 of assessed valuation..

PARK & RECREATION FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 420,221 528,478 440,000 Revenues Ad Valorem Tax 602,831 614,365 619,895 Sales Tax 238,823 268,000 250,500 Other Tax 1,228 1,290 1,200 Service Charges 600,723 388,421 525,700 Intragovernmental - 2,984 - Property Revenues 2,800 - - Other Revenues 24,589 19,000 22,000 Bond/Lease Proceeds 25,856 - - Total Revenues 1,496,850 1,294,060 1,419,295 Expenditures Personnel 861,899 818,229 944,285 Contractual Services 274,075 299,970 335,834 Commodities 137,892 109,080 156,350 Other Operating Costs 76,885 100,368 89,625 Capital Outlay 28,829 - - Debt Service 8,631 8,631 8,631 Total Expenditures 1,388,211 1,336,278 1,534,725 Ending Resources 528,860 486,260 324,570 Change in Resources 108,639 (42,218) (115,430)

FUND SUMMARIES

99

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

PARK & RECREATION FUND

Total Revenue Total Expenditure Total Resources

FUND SUMMARIES

100

Ad Valorem Tax

43.7%

Sales Tax17.6%

Other Tax0.1% Service

Charges37%

Other Revenues

1.6%

FY 2021 PARK & RECREATION FUNDREVENUE BY CATEGORY

Personnel61.5%

Contractual Services21.9%

Commodities10.2%

Other Operating Charges

5.8%

Debt Service0.6%

FY 2021 PARK & RECREATION FUNDEXPENDITURES BY CATEGORY

FUND SUMMARIES

101

TRANSIENT GUEST TAX FUND

The Transient Guest Tax Fund accounts for all revenue and expenditures associated with a 5% transient guest tax. The transient guest tax, also known as a “bed tax”, is a fee charged on all sleeping rooms paid by the guests of hotels, motels, and licensed lodging facilities. State Statutes require revenues to be specifically used to advance tourism efforts in the community. Voters approved the creation of a transient guest tax in November 2016 to assist with the construction and operation expenses of the Hughes Fieldhouse at Northwest Missouri State University and for the creation and efforts of a Tourism Committee.

In FY’19, the City of Maryville entered into a lease agreement to assist with operation and maintenance of the Hughes Fieldhouse. The facility provides 137,250 square feet of recreational space, including practice turf, an indoor track, and hard surface flooring system to serve a wide variety of events. The lease secures community access to the facility in exchange for $150,000 in transient guest tax revenue over a twenty-three (23) year period. The facility is planned to boost regional economic development and tourism in addition to general and collegiate recreation.

Remaining transient guest tax revenues are utilized by the Tourism Committee to advance Maryville tourism efforts. The committee is comprised of members from five organizations with a vested interest in tourism and several citizens serving at-large. The committee will assist with marketing, branding, and cohesive promotion of tourism efforts in the community.

TRANSIENT GUEST TAX FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources 259,815 298,129 376,435 Revenues Other Taxes 185,440 198,000 175,000 Intergovernmental - 2,761 5,000 Other Revenues 39,958 42,045 38,500 Total Revenues 225,398 242,806 218,500 Expenditures Contractual Services 41,174 13,500 43,000 Commodities 911 - - Other Operating Costs - 1,000 1,000 Capital Outlay - - 183,000 Debt Service 150,000 150,000 150,000 Total Expenditures 192,085 164,500 377,000 Ending Resources 293,128 376,435 217,935 Change in Resources 33,313 78,306 (158,500)

FUND SUMMARIES

102

The FY’21 Budget for the Transient Guest Tax Fund reflects spending funds collected in the prior fiscal years on community-wide tourism efforts. The Tourism Committee intends to begin a phased installation of branded wayfinding signage throughout the community and has included $183,000 in the budget for these efforts. The signage will provide identification of Maryville’s tourism assets while aesthetically enhancing community corridors.

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

TRANSIENT GUEST TAX FUND

Total Revenue Total Expenditure Total Resources

FUND SUMMARIES

103

Other Taxes80.1%

Intergov. 2.3%

Other Revenues

17.6%

FY 2021 TRANSIENT GUEST TAX FUND

REVENUE BY CATEGORY

Contractual 11.4%

Other Charges0.3%

Capital Outlay48.5%

Debt Service39.8%

FY 2021 TRANSIENT GUEST TAX FUND

EXPENDITURES BY CATEGORY

FUND SUMMARIES

104

MARYVILLE BETTERMENT CORPORATION FUND

On May 11, 2020, the City of Maryville approved the incorporation of the Maryville, MO Betterment Corporation, A Missouri Nonprofit Corporation. The nonprofit corporation was created to improve the City’s ability to take advantage of certain economic development programs and grant opportunities. According to the bylaws, the Board of Directors shall be interlocked and the same as the City Council.

Shortly after incorporation, the Maryville, MO Betterment Corporation applied for funding from the United States Department of Agriculture (USDA) Rural Development to replace the City’s 1981 Sutphen aerial ladder truck. The unit is unreliable for service and jeopardizes community and firefighter safety. On July 31, 2020, the nonprofit corporation was notified of a funding award in the amount of $1.3 million, which includes a direct loan of $640,000 and a disaster grant of $640,000. According to the terms of the award, the loan portion is set at a 2.25% interest rate over a fifteen (15) year period. The annual debt service payment and required maintenance funds will be repaid from the Capital Improvement Fund.

MARYVILLE BETTERMENT CORPORATION FUND SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Beginning Resources - - - Revenues Intragovernmental - - 720,896 Other Revenues - - 400 Bond/Lease Proceeds - - 640,000 Total Revenues - - 1,361,296 Expenditures Other Operating Costs - - 10,150 Capital Outlay - - 1,300,000 Debt Service - - 50,746 Total Expenditures - - 1,360,896 Ending Resources - - 400 Change in Resources - - 400

FUND SUMMARIES

105

$0$200,000$400,000$600,000$800,000

$1,000,000$1,200,000$1,400,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

MARYVILLE BETTERMENT CORPORATION FUND

Total Revenue Total

Other Charges 0.8%

Capital Outlay95.5%

Debt Service3.7%

FY 2021 BETTERMENT CORPORATION FUND

EXPENDITURES BY CATEGORY

Intragovernmental 52.9%

Other Revenues.

0.03%Bond/Lease

Proceeds47%

FY 2021 BETTERMENT CORPORATION FUND

REVENUE BY CATEGORY

FUND SUMMARIES

106

*Department Summaries only reflect operational expenditures and no capital outlay ordebt service which benefit or pertain to the organization as a whole. The section providesa good snapshot of the resources required to operate the departments to provide relativeservices.

Department Summaries

DEPARTMENT SUMMARIES

107

CITY COUNCIL

The City Council consists of five (5) members elected at large by the voting population of Maryville. Each elected council member serves for a period of three (3) years. Only residents of the City of Maryville are permitted to qualify for election, must be twenty-one (21) years of age, and reside inside the city limits for at least one (1) year. Annually, the council members select a Mayor from their peers. In FY 2021, two city council positions are up for reelection in April.

As a third-class city, the governing powers of the City of Maryville are dictated by Section 78.570, of the Missouri Revised Statute. Not all inclusive, but the council is responsible for adopting an annual budget presented by the City Manager, setting policy, laws, and ordinances conducive to the welfare of the city, and carrying out provisions of the municipal code. The City Council is also responsible for setting the vision, mission, and objectives of the organization from community input and needs. Outside the city limits, the council also serves as advocates for Maryville on regional and state issues. The council also appoints a variety of permanent and ad hoc committees and boards for the City, and hears reports from them throughout the year. Per the municipal code, the City Council is responsible for the appointment of a City Manager, a City Clerk, a City Attorney, and City Treasurer.

Regular City Council Meetings are held every 2nd and 4th Mondays of the month beginning at 7:00 p.m. The governing body welcomes issues and concerns, compliments, and constructive criticism during a public forum portion of these meetings and at other times as available during regular city hall business hours.

On August 12th the City Council developed several strategic goals to assist the budget process and guide departments for the FY 2021 budget. Several departmental line-item expenditures are directly linked to the adopted goals.

Strategic Goals

Efficiently Implement Improvements to the South Main Corridor (Goal #1) Strengthen Economy by Promoting and Elevating Local Tourism Assets (Goal #2) Redevelop the Physical, Economic, and Cultural Viability of Downtown (Goal #3) Enhance Community Livability and Quality of Life (Goal #4) Enhance Source Water Protection Efforts and Management Practices at Mozingo

Lake (Goal #5)

DEPARTMENT SUMMARIES

108

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 223,563 4.0 N/A* Total 223,563 - - *Elected positions are not included in FTE

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 6,459 6,459 6,460 Contractual Services 123,741 108,661 137,375 Commodities 11 1,240 1,540 Other Operating Costs 119,561 128,938 78,188 Total Expenditures 249,772 245,298 223,563

$200,000$210,000$220,000$230,000$240,000$250,000$260,000$270,000$280,000$290,000$300,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CITY COUNCIL EXPENDITURES

DEPARTMENT SUMMARIES

109

GENERAL ADMINISTRATION

The City of Maryville General Administration Department is comprised of the City Manager, Assistant City Manager, City Clerk, Human Resources Manager, Human Resources Assistant, and an Executive Administrative Assistant. The City Manager, appointed by the City Council, is responsible for the day-to-day oversight and management of all City departments. This position is responsible for implementing the City Council goals and objectives, ensuring the coordination of municipal programs and services, and providing recommendations to the City Council as appropriate on the operation, financial condition, and needs of the City. The City Manager participates in all City Council meetings without the right to vote. A duty that is the direct responsibility of the City Manager, however, is the preparation of the City's annual budget. The budget reflects the expected revenue and projected expenses for the ensuing year, and is the subject of public hearings. The City Manager, in carrying out the responsibilities of fiscal planning and of other areas of City government, has the authority to appoint the heads of the various administrative departments and divisions. In late FY 2012, the City of Maryville filled the long vacant Assistant City Manager position as an addition to this department. The Assistant City Manager assists in budget preparation, special projects, and directly supervises the departments at Mozingo Lake Recreation Park and operations of Northwest Missouri Regional Airport. In FY 2020, the Assistant City Manager will provide additional oversight to Mozingo Lake Recreation Park as the Operations Manager position will remain vacant. The City Clerk is the keeper of the City’s permanent records and City Seal. The clerk shall affix both a personal signature and the seal to all ordinances, resolutions and any other pertinent documents of the City. The City Clerk attends all meetings of the Council and prepares minutes of the meetings. The clerk prepares council packets for each council meeting, which includes preparation of the agenda, writing ordinances and resolutions, proclamations and causing publication of public hearings as needed. The City Clerk is responsible for making documents permanent, following approval by the City Council. The preparation of election of City Council Members and other ballot issues, and the submission of ballot information to the Nodaway County Clerk shall be the responsibility of the City Clerk. This office posts public notices and advertises them in the local newspapers. Upon request for bids for purchases or requests for services, notices are published and posted. The City Clerk shall be responsible for the collection and processing of bid openings. Upon the approval of the Council, the City Clerk shall be responsible for collecting all necessary documents associated with entering into a contract for services. Issuance of liquor after Council approval and the various contractor licenses, according to the City ordinance, shall be the responsibility of the City Clerk. Recording lot sales and coordination with the Cemetery Department of burials at Oak Hill Cemetery shall be done by the clerk. The City Clerk caries out duties as assigned by the City Council, City Manager, Ordinances and State Statutes.

DEPARTMENT SUMMARIES

110

The Human Resources Manager posts job openings, solicits applications, sets up pre-employment screenings, prepares rejection and appointment letters, and performs new employee orientation. As the primary liaison between the City and its insurance carriers, it is the positions responsibility to ensure all employees and their dependents are correctly enrolled in the City’s insurance plans and that each monthly premium statement reflects accurate amounts. Each pay period the Human Resources Manager is responsible for posting employee retirement contributions into LAGERS, the ICMA 457b plan, the ICMA IRA plans, and the Cafeteria Plan. In addition to posting retirement contributions each pay period, the position reviews all timesheets for accuracy and submits them to the Finance Department for processing. Managing the administration of performance evaluations is yet another primary duty of the Human Resources Manager, who must ensure that each employee is given an annual or probationary evaluation. The position serves as the key contact for all employees with questions regarding employment policies. The Human Resources Manager also serves as the City’s Safety Coordinator and direct representative to MIRMA. The Executive Administrative Assistant is the primary point of contact with citizens visiting or contacting City Hall. This position answers various questions for the public and assists with general departmental services and special projects.

GOALS AND OBJECTIVES

Office of the City Manager Continue BUILD Grant process with MoDOT, FHWA, USDOT, & NWRCOG

for the South Main Corridor Improvement Project (Goal #1) Formalize Utility Agreement with Evergy regarding overhead power lines located

along South Main (Goal #1) Obtain full Right-of-Way Clearance through MoDOT for land acquisition for the

South Main Corridor Improvement Project (Goal #1) Finalize landscaping plan with sensitivity to commercial corridor or South Main

(Goal #1) Organize public outreach process for construction phasing of the South Main

Corridor Improvement Project (Goal #1) Bid and award contracts for construction of the South Main Corridor

Improvement Project (Goal #1) Construct South Main Corridor Improvement Project minimizing disruption to

businesses and public traffic as feasible (Goal #1) Launch website and marketing for “Visit Maryville” (Goal #2) Package, bid and expand events and recreational offerings at the Hughes

Fieldhouse and Mozingo Event Center (Goal #2) Provide project management assistance for mural design and construction of

“school house shelter” at Downtown Pocket Park (Goal #2) Finalize specifications and construct wayfinding signage (Goal #2 & #4) Finalize specifications and construct gateway/entry signage for South Main

Corridor Improvement Project (Goal #1 & #2) Complete construction and open Thomson Splash ‘N’ Play (Goal #2 & 4)

DEPARTMENT SUMMARIES

111

Expand RV Campground sites and related amenities at Mozingo Lake Recreation Park (Goal #2 & 4)

Replace and expand boat docks at Mozingo Lake Recreation Park (Goal #2 &4) Create and adopt a Chapter 353 Tax Abatement Districts for Downtown

Maryville (Goal #3) Develop and budget for downtown façade incentive programs (Goal #3) Replace traffic signals at 3rd & Main, 4th & Main intersections (Goal #3) Install permanent crosswalk options to improve downtown pedestrian safety

(Goal #3) Complete design of City Hall remodel and expansion project (Goal #3) Begin Certified Local Government (CLG) designation process (Goal #3) Analyze a Community Improvement District for downtown (Goal #3) Formalize partnership with the Maryville Downtown Improvement Organization

(MDIO) (Goal #3) Amend Chapter 212: Mozingo Park Regulations (Goal #4) Enhance regulations in Chapter 511: Property Maintenance Codes (Goal #4) Enhance diversity and inclusion training for employees and elected officials (Goal

#4) Expand programs and housing partnerships such as CTRIP (Goal #4) Revise policies and codes as necessary to protect public health (Goal #4) Facilitate economic development and assist business/industry by utilizing

incentives when appropriate (Goal #4) Develop and approve a Mozingo Watershed Management Plan (Goal #5) Secure Section 319 funding to implement best practices in the watershed

(Goal#5) Implement recommendations from HDR Engineering, Inc. to improve water

quality (Goal #4 & 5) Analyze and establish consistent funding sources for watershed improvements

(Goal #5) Develop routine testing protocols for algae related chemicals (nitrogen,

phosphorus, etc.) (Goal #5) Office of the City Clerk

Examine Municipal Codes for needed updates and/or clarifications Continue work toward microfilming of historical documents and condensing files Examine unresolved discrepancies in Cemetery records Complete updates to the city’s website www.maryville.org (Goal #2 & 4) Continue with professional development and educational opportunities

Office of Human Resources

Work with benefits consultant to improve employee wellness program Analyze employee insurance benefits to slow premium increase while

maintaining benefit rich options for employees Revise the Employee Personnel Handbook (Goal #4) Continue citywide training and risk management administrative duties

DEPARTMENT SUMMARIES

112

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 475,267 8.5 5 Total 475,267 - 5

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 330,275 353,496 305,437 Contractual Services 119,815 135,200 113,144 Commodities 20,167 7,500 9,200 Other Operating Costs 30,788 52,833 47,486 Total Expenditures 500,259 549,029 475,267

$400,000$420,000$440,000$460,000$480,000$500,000$520,000$540,000$560,000$580,000$600,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

GENERAL ADMINISTRATION EXPENDITURES

DEPARTMENT SUMMARIES

113

FINANCE DEPARTMENT

The Finance Department performs a variety of comprehensive functions ranging from financial management to utility billing and collection. The department ensures the accurate accounting, disbursement, and safeguarding of City funds by maintaining accounting and fixed asset records and issuing reports in conformance with generally accepted accounting principles and paying accounts payable invoices in an accurate and timely manner. Responsibilities include accounting and financial reporting of all City operations and the collecting, depositing and investing of City funds. Additional duties include revenue collection, bi-weekly payroll processing, accounts receivable, and reporting. The department coordinates the annual operating and capital budget process for the City, and monitors actual results. Other functional areas include cash management, grant management, debt management, federal and state payroll reporting, monitoring of financial trends, and audit coordination. Utility billing and collection is also a major function of this department. Water meters are read once a month and customers are billed the last working day of each month. Meter reading utilizes the recently installed Advanced Metering Infrastructure (AMI) through the Water Meter Replacement Project. The project installed state-of-the-art electronic/digital hardware and software which provide interval meter readings and continuously available remote communications. The system provides both operational and customer service benefits for the department. Throughout the month customer move-outs, move-ins, meter changes, etc. are also processed by staff for the next billing cycle. The Finance Department is comprised of one (1) Finance Director, three (3) additional full-time and one (1) additional part-time office staff.

GOALS AND OBJECTIVES

Finance Department Maintain no audit findings of material or significant weaknesses in accounting Continue to receive GFOA’s Certificate of Excellence in Financial Reporting Continue to receive GFOA’s Distinguished Budget Award Assist management in analyzing impacts of employee benefits Finish development of an accounting policies and procedures manual Issue debt in accordance with sound financial policies for South Main Corridor

Improvement Project (Goal # 1) Process reimbursements for federal funding in a timely manner (Goal #1) Assist in analyzing the feasibility of a Community Improvement District (CID)

for downtown (Goal #3) Analyze and establish consistent funding source for watershed improvements

(Goal #5)

DEPARTMENT SUMMARIES

114

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 425,010 7.6 4.19 Total 425,010 - 4.19

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 304,951 311,110 335,429 Contractual Services 50,062 59,293 63,745 Commodities 2,899 7,500 3,500 Other Operating Costs 15,942 19,370 22,336 Total Expenditures 373,854 397,273 425,010

$325,000

$345,000

$365,000

$385,000

$405,000

$425,000

$445,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

FINANCE EXPENDITURES

DEPARTMENT SUMMARIES

115

MUNICIPAL COURT

The Maryville Municipal Court consists of a full-time Court Administrator, a part-time Municipal Judge, part time Municipal Prosecuting Attorney, part time Bailiff, and a part time Court Assistant. The Municipal Court processes violations of City ordinances, traffic violations and infractions. In September of 2011, the Court implemented the Judicial Information System (JIS), a State enacted software program which enables the Court to more efficiently enter and track tickets from issuance to final disposition. This system will also post cases online, to keep the public better informed. The Court Administrator collects tickets and reports from the Maryville Public Safety Department on a daily basis for processing. Tickets are entered by the Administrator or Assistant into JIS, which is then saved into a server located in Jefferson City, along with a backup server located in another location. When payments are received, whether by mail or in person, fines and costs are entered into JIS. Bond monies collected by the Maryville Public Safety Department are also brought to the Court on a daily basis when $100.00 or more is collected. A portion of each court cost collected is designated for Crime Victims Compensation, Officers Training Fund, Children and Family Center of Northwest Missouri and Court Automation, then remitted to the State of Missouri at the end of each month. The Court Administrator is responsible for tracking tickets forwarded by the Maryville Public Safety Department, filing monthly reports with the City as well as with the State Of Missouri and filing biannual reports to the Circuit Court en Banc. The Court Administrator must provide reports to Attorneys, complete background investigation sheets for the military, individuals or other entities in a timely manner. The Court Administrator is also responsible for making sure dockets are properly prepared for Court dates, processing appeals, court transfers, court date continuances, preparing documents for trials, making sure all forms needed for daily use and Court dates are in supply, and serving the public as efficiently as possible.

GOALS AND OBJECTIVES

Municipal Court Department Ensure cases are entered online in a timely manner Continue to receive tickets and reports from Public Safety in a timely manner Increase the processing of past due notices for unpaid parking tickets Improve the completeness of the court docket listing, to include fines ordered,

continuances, etc. Process more Failure to Comply Notices with the State of Missouri to aid in the

collection of fines Maintain high collection on past due payment schedules

DEPARTMENT SUMMARIES

116

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 133,810 2.4 1 Total 133,810 - 1

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 61,719 62,234 64,583 Contractual Services 57,730 52,686 55,092 Commodities 2,560 2,000 3,500 Other Operating Costs 4,604 5,098 10,635 Total Expenditures 126,613 122,018 133,810

$100,000$105,000$110,000$115,000$120,000$125,000$130,000$135,000$140,000$145,000$150,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

MUNICIPAL COURT EXPENDITURES

DEPARTMENT SUMMARIES

117

PUBLIC SAFETY DEPARTMENT

The primary mission of the Public Safety Department continues to be the delivery of quality, professional protection of life and property in the most efficient and effective manner possible. The budget process is crucial in realizing that mission. By design and function, the department is comprised of five (5) divisions: Administration, Police Protection, Fire Protection, Communications, and Lake Patrol (in the Mozingo Recreation Fund). Administration The Administration Division is comprised of the Director and one (1) Administrative Assistant. All department budget, personnel, policy/procedure and administrative matters are directed through, internally and externally, the Administration Division. Police Protection Police Protection is made up of nineteen (19) sworn Officers, who also cross train for firefighting. The group includes one (1) Lieutenant/Deputy Director, one (1) Sergeant of Investigations, four (4) Shift Sergeants, one (1) SRO (School Resource Officer for 9 months of the year) and thirteen (13) Public Safety Officers who are essentially divided among the shifts for adequate 24 hour coverage, 365 days a year. The division is perhaps the most visible segment of the Public Safety Department. For the four summer months, approximately 3 PT Officers are assigned to Lake Patrol at Mozingo Lake Recreation Park. Fire Division The Fire Division is also another crucial piece of the Public Safety Department. The division is comprised of one (1) Lieutenant/Fire Inspector and one (1) Fire Maintenance Operator (along with twenty cross-trained Officers). It is complemented with eighteen (18) Volunteer Firefighters as well as assisted by twelve (12) Polk Township Volunteers by way of Automatic Aide Agreement. The division houses and maintains all Fire Apparatus of the Polk Township Fire District at the Public Safety Facility. Communications For FY 2021, the communications division is now the Northwest Regional Communications Center (NRCC). The NRCC provides 24-hour emergency dispatch and communications services for all of Nodaway County. The center now operates with seven (7) full-time and eight (8) part-time dispatchers. The center answers all incoming emergency calls and most non-emergency calls and handles all radio communications from emergency service providers in the area. Mozingo Lake Patrol Mozingo Lake Patrol provides various elements of public safety at Mozingo Lake Recreation Park during the peak season. The division is presented with unique and specialized opportunities, training and challenges due to the location. Lake Patrol generally operates from mid-April through the first part of October. The officers assigned to this function are assigned from Police Protection when available. The division is also supplemented by other department personnel as circumstances permit and

DEPARTMENT SUMMARIES

118

three (3) part-time, non-sworn “Security Officers”. The officers maintain both land and water patrol coverage to help insure a safe and secure recreational environment. The Public Safety slogan is, “Committed to Community” which is upheld by all members of the department when providing services to Maryville.

GOALS AND OBJECTIVES

Public Safety Department Investigate / pursue opportunities to host regional training, open to other area

agencies, in all disciplines (police, fire and communications) Enhance social media presence as a communications resource Enhance diversity and inclusion training for employees and elected officials (Goal

#4) Provide commitment to high quality public safety through partnerships with other

local law enforcement agencies. (Goal #4) Mozingo Lake Patrol Division

Create a heightened visibility around boat launching areas to provide more pre-boating safety inspections

Work with local merchants to provide child safety incentives to deal with safe boating (use of floatation devices)

Train additional Officers in specialized field (boating / lake patrol) to have more accessible if / when needed

$2,050,000

$2,250,000

$2,450,000

$2,650,000

$2,850,000

$3,050,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

PUBLIC SAFETY EXPENDITURES

DEPARTMENT SUMMARIES

119

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 2,784,634 49.6 33.7 Mozingo Recreation 77,239 2.6 0.38 Total 2,861,873 - 34.08

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 1,939,234 2,032,064 2,336,871 Contractual Services 141,532 156,522 199,736 Commodities 113,449 105,160 138,600 Other Operating Costs 136,946 152,924 186,666 Total Expenditures 2,331,161 2,446,670 2,861,873

DEPARTMENT SUMMARIES

120

PUBLIC WORKS DEPARTMENT

The Maryville Public Works Department is responsible for maintaining all public infrastructure and physical assets of the community while providing safe and sanitary conditions for the City’s residents. Public Works is currently comprised of six (6) separate divisions; Public Works Administration, Street Maintenance, Water/Sewer Maintenance, Solid Waste, Cemetery Maintenance, and Code Enforcement. Public Works Administration Public Works Administration is responsible for the overall coordination of the multiple functions of the department. This division manages the department’s day-to-day operations, organizes long-term infrastructure planning, and ensures compliance and communication with various State of Missouri regulatory agencies. The Public Works Director, along with one (1) full-time Administrative Assistant are accounted for in this division of the budget. The departments Administrative Assistant performs general duties and facilitates coordination of the various city boards and their interactions with Public Works. The position assists the Planning & Zoning Board, Board of Zoning Adjustment, Board of Code Appeals, and the City Tree Board with application processing, preparing meeting minutes, and property owner notifications. Street Maintenance The Street Maintenance division of Public Works is directly responsible for maintaining over eighty (80) miles of roads in the City. Routine maintenance includes patching potholes, replacing deteriorated concrete, sealing cracked pavement, and painting crosswalks when necessary. The division is also responsible for maintaining alleys, City parking lots, traffic signage, and street sweeping. Personnel performs emergency duties to ensure the City’s streets are safe and travelable. During severe weather events, crews are available 24 hours a day to move tree limbs, salt icing streets, plow snow, and assist emergency personnel. The City’s storm drainage system is also maintained by this division. Street Maintenance cleans ditches, repairs culverts, and replaces tubes when necessary. The division is comprised of one (1) Street Superintendent and (7) additional maintenance personnel to complete the various functions. This section works closely with the Office of the City Manager and the Public Works Director so projects are complete on schedule and to specifications. Water/Sewer Maintenance The Water/Sewer Maintenance Division of Public Works provides crucial services to the community by properly maintaining the water distribution and sanitary sewer collection systems. The division includes one (1) Water/Wastewater Superintendent and eight (8) maintenance staff in the FY 2021 budget. The division consists of a Water Crew and a Sanitary Sewer Crew to adequately address infrastructure needs of the community. Maryville’s water distribution system consists of approximately eighty (80) miles of underground water lines. Due to the importance of this utility, the maintenance division is on call twenty-four (24) hours a day for water line repairs due to breaks or major leaks. The division assists the Finance Department with monthly service turn-ons and turn-offs,

DEPARTMENT SUMMARIES

121

along with non-payment shut offs. Crews flush the distribution system twice a year and maintain approximately 490 fire hydrants and 4,000 water meters. The City’s sanitary sewer infrastructure includes over sixty-six (66) miles of sewer lines, 1,110 manholes, seven (7) lift stations, various gravity flow lines, and force mains. The lift stations are checked by crews daily for correct operation and flow. If sanitary sewer lines and lift stations are not operating properly, backups of wastewater can occur into community homes and businesses. In May 2006, the City of Maryville entered into an agreement with PeopleService, Inc. to run the daily operations of the water and sewer treatment plants. The expense is reflected in the “Other Contractual Services” line-item in the Water/Wastewater Fund. The agreement has been beneficial to the community allowing for proper treatment of water from Mozingo Lake while allowing City staff to efficiently maintain distribution and collection systems. Solid Waste Prior to FY 2017, the Solid Waste employee monitored to the day-to-day operations of a city-owned solid waste transfer station. The transfer station received waste each day from local trash haulers, which was then packed into semi-trailers, and hauled to an approved landfill in the Kansas City area. The facility was designed as a revenue stream to support proper closing and monitoring of the City’s landfill. After years of declining revenues, the City Council elected to transfer the facility to a third party for operation and maintenance. Upon execution of the lease, the employee was transferred to the Water/Sewer Maintenance Division. The only expenditure that remains in the Solid Waste Fund for FY 2021 is landfill testing requirements.

Code Enforcement The Code Enforcement division of Public Works is responsible for the enforcement of city codes to protect public health, safety, and welfare of the community. Activities of this division are primarily conducted in the areas of zoning, nuisance, and buildings. Code Enforcement employees review and approve building plans, prepare items for the various city boards, answer zoning questions, identify unsafe and dangerous structures, issue Certificates of Occupancy, and ensure proper building codes are followed. Nuisance ordinances are also enforced by this division in order to help keep Maryville attractive, safe, and sanitary. Trash, grass/weeds and derelict vehicles are the most common violations noted. The department is responsible from the initial complaint, through the inspection, notification and re-inspection of the property. If necessary, citations can be issued and the division will represent the City if any court proceedings follow. This division is comprised of two (2) full-time employees. Cemetery Maintenance Cemetery Maintenance operations perform all mowing and maintenance of Oak Hill Cemetery, including grave openings and closings. Currently, the division does not contain any employees and these duties have been absorbed by the Water/Sewer Maintenance Division of Public Works.

DEPARTMENT SUMMARIES

122

GOALS AND OBJECTIVES

Public Works Administration Formalize a Utility Agreement with Evergy regarding overhead power lines for

South Main Street (Goal #1) Obtain full Right-of-Way Clearance through MoDOT for South Main (Goal #1) Develop robust project webpage for public outreach regarding the South Main

Corridor Improvement Project (Goal #1) Complete, open, and promote Thomson Splash ‘N’ Play Park (Goal #2) Install permanent traffic signals at 3rd & Main, 4th & Main intersections (Goal #3) Design landscaping plan for downtown intersection “bump outs” (Goal #3) Amend Chapter 555: Signage and Advertising to enhance community image

(Goal #4) Identify community infrastructure needs and develop a formal CIP document

(Goal #4) Utilize Storm Water Management Plan (SWMP) and Best Management Practices

(BMPs) Analyze feasibility of a Rental Inspection Program (Goal #4) Implement recommendations from HDR Engineering, Inc. to improve water

quality (Goal #5) Determine short-term & long-term recommendations for addressing taste & odor

issues in the water treatment process (Goal #5) Analyze SolaRaft data to determine impact of ultrasonic technology (Goal #5) Facilitate Request for Proposal (RFP) or Request for Qualifications (RFP) process

in a timely manner to ensure construction of budgeted projects Implement a new street condition index to rate conditions and aide in

prioritization of repairs Ensure employees obtain supervisory training and necessary certificates for

inspection services

Street Maintenance Division Create a five (5) year street maintenance plan Repair a minimum of thirty (30) areas of pavement on concrete streets Repair/replace a minimum of four (4) storm water boxes Trim trees with line-of-sight concerns and maintain records for Tree City USA

Program (Goal #4) Assist with grading for RV Campground expansion at Mozingo Lake Recreation

Park (Goal #2) Ensure employees receive a minimum of three (3) formal class trainings annually

Code Enforcement Division

Streamline code review and plan submittal process (Goal #4) Continue demolition of unsafe and dangerous structures (Goal #4) Amend Chapter 555: Signs and Advertising to enhance community image (Goal

#4) Enhance and amend Chapter 511: Property Maintenance Codes (Goal #4)

DEPARTMENT SUMMARIES

123

Cemetery Maintenance Division Align/ reset a minimum of six (6) headstones Maintain proper appearance standards Continue to update GIS and records as needed

Water/Sewer Maintenance Division

Address seventy five percent (75%) of sanitary sewer deficiencies identified in inflow and infiltration (I&I) smoke testing report from TREKK

Replace a minimum of three (3) sewer mains to improve service Ensure compliance with the Industrial Pretreatment Program Create a water leak map to identify areas where lines are in need of replacement Complete upgrades outlined in the East Sanitary Sewer Improvement Project

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 1,290,467 19.4 10.48 Solid Waste 46,600 100.0 0 Water/Wastewater 3,328,757 100.0 8.24 Total 4,665,824 - 18.72

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 1,337,499 1,311,310 1,559,583 Contractual Services 1,964,445 2,137,179 2,269,518 Commodities 415,526 397,747 550,625 Other Operating Costs 267,339 260,848 286,098 Total Expenditures 3,984,809 4,107,084 4,665,824

$3,000,000

$3,500,000

$4,000,000

$4,500,000

$5,000,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

PUBLIC WORKS EXPENDITURES

DEPARTMENT SUMMARIES

124

NORTHWEST MISSOURI REGIONAL AIRPORT

Located two (2) nautical miles west of downtown Maryville, at an elevation of 1,150-feet above sea level, the Northwest Missouri Regional Airport is a municipally owned, public use general aviation airport. Built following World War II, the airport was originally named the Maryville Memorial Airport and was renamed in 2003. The Northwest Missouri Regional Airport covers an area of 171 acres and has a single 4,600 linear foot runway. Historically, Northwest Missouri Regional Airport is managed by a Fixed Base Operator (FBO) who also serves as an Airport Manager. The FBO is tasked with maintaining the daily operations of the facilities and ensuring the safety of the airport property for both persons and aviation purposes. The FY 2017 budget eliminates the Airport Manager position due to financial considerations which allowed the current FBO contract to terminate. In the upcoming fiscal year, staff will work to secure a new FBO for the airport based on a Request for Qualifications bid process. In FY 2018, the part-time airport maintenance employee transitioned to full-time employment. The terminal building is staffed certain hours and the employee provides important customer service to all visitors to the airport as well as maintains and monitors all flight equipment. Flight equipment includes the Unicom system, beacon, wind tee, runway lighting, Automated Weather Operating System (AWOS), Data Transmission Network (DTN), and Non-Directional Beacon (NDB). A five (5) member Airport Advisory Board is appointed by the Mayor and tasked with providing vision for the future development of the airport by the annual submission of a Capital Improvements Plan (CIP). The CIP is submitted to the Missouri Department of Transportation’s Aviation Division and ensures that the airport maintains a proactive approach to meeting the needs of businesses, industries, residents and visitors to the community.

GOALS AND OBJECTIVES

Northwest Missouri Regional Airport Continue strategic capital improvements to airport facilities and adjacent surface

transportation infrastructure Increase marketing efforts of services provided and available at airport, such as

available land for hanger development, favorable lease agreements, and increased fuel capacities (Goal #4)

Increase local awareness of opportunities at airport, such as conference room space, through interactive events such as Fly-Ins (Goal #4)

Analyze Fixed Base Operators (FBO) and establish a routine schedule of terminal coverage by potential part time employees

DEPARTMENT SUMMARIES

125

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 147,135 2.2 1 Total 147,135 - 1

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 45,467 47,262 49,059 Contractual Services 21,769 22,800 27,386 Commodities 82,850 65,175 66,300 Other Operating Costs 3,732 4,033 4,390 Total Expenditures 153,818 139,270 147,135

$100,000

$110,000

$120,000

$130,000

$140,000

$150,000

$160,000

$170,000

$180,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

AIRPORT EXPENDITURES

DEPARTMENT SUMMARIES

126

GIS DEPARTMENT

The GIS (Geographic Information Systems) department is responsible for mapping of the City utilities, facilities, and infrastructure. The department maintains an ongoing record of water and sewer lines that are constructed within the city and updates other utilities that are added in the City rights-of-way. The GIS department also updates official city zoning maps and provides assistance to the public with zoning questions and utility locations. The department contains one (1) full-time GIS Coordinator who is responsible for maintaining accuracy of the system.

GOALS AND OBJECTIVES

GIS Department Update street type and condition Complete storm sewer mapping and data entry Train one (1) employee from each department to use IntegrityTM GIS

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE General 93,308 1.4 1 Total 93,308 - 1

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 70,420 73,068 77,033 Contractual Services 6,476 10,200 9,636 Commodities 1,408 1,850 2,200 Other Operating Costs 3,286 3,702 4,439 Total Expenditures 81,590 88,820 93,308

$50,000$60,000$70,000$80,000$90,000

$100,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

GIS EXPENDITURES

DEPARTMENT SUMMARIES

127

PARK AND RECREATION DEPARTMENT

The Maryville Park and Recreation Department (MPR) serves the evolving needs of the community by providing a broad range of recreation, fitness, and wellness programs. The department maintains and operates all aspects of Maryville’s ten (10) parks, Maryville Aquatic Center, and the Maryville Community Center. Mozingo Lake Park, however, is maintained and operated by the Mozingo Lake Park Maintenance Department. Maryville’s ten (10) local parks feature playgrounds, shelters, and restrooms. The park system also features amenities such as tennis courts, sand volleyball courts, walking trails, skate park, and fields for baseball, softball, soccer, and football. Sports leagues, youth camps, and other various programs and activities organized by MPR provide a unique quality of life experience for park users. The Maryville Community Center (MCC) is a 56,940 sq ft, two story facility that is jointly shared with the Missouri National Guard. The community center portion offers a three-court gymnasium, full-service kitchen, aerobics/dance studio, weight training/fitness, child care, meeting rooms, locker/shower areas, shake shop, and personal training spaces. Administration offices for MPR are also housed in the community center. The facility allows for various fitness programs, classes, and activities for all ages (from youth through seniors) to be offered throughout the year. A partnership with St. Francis Hospital and Health Services offers additional benefits to the community, including an annual Health and Fitness Fair. The Maryville Aquatic Center (MAC) offers swim lessons, swim team, water aerobics, as well as providing fun through the use of the water slides, diving boards and water in motion. Park & Recreation staff at the facility is responsible for the operation and safety of two (2) 125-foot slides, eight (8) lap lanes, a Jacuzzi bench, spray features, locker rooms, and concession areas. Group and private swim instruction is also offered throughout the year by staff. The Maryville Park and Recreation Department is comprised of nine (9) full-time and one hundred twenty-four (124) seasonal and part-time employees. The department is supervised by a Park and Recreation Director appointed by the Park and Recreation Board. All MPR operations are under the exclusive control of the Park and Recreation Board according to the Municipal Code of the City of Maryville.

GOALS AND OBJECTIVES

Parks & Recreation Department Construct “school house shelter” at Downtown Pocket Park (Goal #2) Finalize mural design for Downtown Pocket Park (Goal #2) Expand recreational offerings through Maryville Parks & Recreation at Hughes

Fieldhouse (Goal #2) Finalize specifications and construct Community Gateway Signage (Goal #2) Complete, open, and promote Thomson Splash ‘N’ Play Park (Goal #2 & #4) Create attractive recreational opportunities in the local park system (Goal #4)

DEPARTMENT SUMMARIES

128

* Additional internal goals and objectives of MPR are determined by the Park and Recreation Board.

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE Parks & Recreation 1,526,094 99.4 20.12 Total 1,526,094 - 20.12

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 861,899 818,229 944,285 Contractual Services 274,075 299,970 335,834 Commodities 137,892 109,080 156,350 Other Operating Costs 76,885 100,368 89,625 Total Expenditures 1,350,751 1,327,647 1,526,094

$300,000

$500,000

$700,000

$900,000

$1,100,000

$1,300,000

$1,500,000

$1,700,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

PARKS & RECREATION EXPENDITURES

DEPARTMENT SUMMARIES

129

MOZINGO LAKE PARK RECREATION PARK

Constructed in 1992 as a water supply, flood control and recreational reservoir, Mozingo Lake reached full capacity in 1996. Mozingo Lake Recreation Park is a state-park-quality 3,000 acre recreation and conservation park, including a 1,000 acre lake, located less than 5-miles east of Maryville. Financed primarily to ensure a drought-proof water source for Maryville and to help with flood control, Mozingo has developed into what many enthusiasts consider to be the best fishing lake in the state. In 1993, bluegills were stocked into the lake, followed the next year by catfish and bass. In 1996, the Missouri Department of Conservation introduced Walleye to further diversify the fish stock in the lake. Fishing access to the lake is available from the three (3) paved fishing ramps as well as along the banks of its 26-mile-long shoreline, or from one of the many docks. In 2014, the lake was listed at No. 79 in Bassmaster’s Magazine’s Top 100 Bass Fishing Lakes in the U.S. At the south end of the lake, the Sechrest 18 has continued to improve and establish itself as a premier 18-hole championship golf course in the region since being named “The Best New Public Golf Course in America” by Golf Digest magazine. Opened for play in 1995, the USGA certified course was designed by Donald Sechrest, who has designed over ninety (90) golf courses in the Midwest. Stretching from 5,242 yards to its par-72 maximum of 7,135 yards, the golf course layout has a course rating of 73.5 and a slope rating of 134 on rye grass. The public course is enjoyed by thousands of golf enthusiasts, hosts dozens of annual tournaments, and is home to the Northwest Missouri State University Women’s Golf Team. The course is complimented by a clubhouse, snack bar, pro shop, driving range, putting green, and golf cart rental. In late 2013, a grass roots effort began in Maryville to construct a junior golf course at Mozingo. Quickly, the Junior Golf Course Committee was formed and began design and fundraising efforts of the course. The group’s vision to promote the youth golf and community values, quickly gained the interest of legendary golfer Tom Watson. The Kansas City native visited the site to discuss the concept and agreed to donate engineering and course design by his firm, the Tom Watson Design Group. In 2014, construction began on the course and the “Watson 9” was opened for play in the spring of 2016. While private funds were raised for construction, the City of Maryville maintains and operates the course as an additional amenity of the park. Other recreational opportunities available within the park include a 103-space, full service RV Park, secluded primitive camping sites, and seven (7) fully equipped modern cabins. All cabins are fully furnished, have full kitchens, fire places, and beautiful lake views. A recent addition to the park is a 13-space RV park dedicated for Equestrian enthusiast. Located adjacent to the trailhead of approximately 10-miles of lakeside equestrian trails, the Equestrian RV campground provides restroom facilities and hitching posts for campers use. Mozingo Lake Recreation Park is also home to youth camp facilities that are extremely popular for their ideal location and layout, unique combination of rustic cabins and a large, modern multi-purpose building that includes a commercial grade kitchen. Other amenities at Mozingo Lake Recreation Park include a public beach, both paved and primitive hiking trails, covered picnic

DEPARTMENT SUMMARIES

130

shelters, a remote-controlled aircraft landing field, public fireplace and fire-pits, and children’s playgrounds. The Event Center at Mozingo Lake Recreation is Mozingo’s newest facility and opened on January 2, 2018. The 30,000 square foot facility features meeting space for up to 500 persons, full catering kitchen, new golf pro shop, golf cart storage, indoor golf swing bays, leased full-service restaurant, and extensive deck featuring unparalleled views of the lake. The facility is located directly adjacent to the Cobblestone Inn & Suites hotel and is becoming a premier event destination for the region. The opening of the facility marked the completion of the top priority project in the adopted 20 year Mozingo Master Plan aimed at boosting regional tourism and economic development. Mozingo Lake Recreation Park is organized into two divisions in the department with security provided by Maryville Public Safety. The divisions are as follows:

Mozingo Maintenance Division

The Mozingo Maintenance Division is entitled with maintenance of the entire 3,000-acre park, including both pubic golf courses. The division contains seven (7) full-time maintenance staff. The unit is comprised of the Maintenance Manager, six (6) full-time general maintenance staff and thirty-eight (38) part-time/seasonal employees. Responsibilities of this division include general upkeep and maintenance of the park grounds and facilities, such as the golf courses, cabins, shelters, campgrounds, conference center, and the youth camp multi-purpose building. Staff is also responsible for the maintenance of the landscaping within the park, which includes mowing approximately 150-acres.

Mozingo Operations Division

The Mozingo Operations Division manages the operations of all recreational efforts at the park. Responsibilities of this division include ensuring customer service, reservation assistance, marketing, programming, golf clubhouse operations and course management, and providing general park information. An information booth is staffed during the summer months for approximately twelve (12) to fifteen (15) hours per day. Boat passes, camping rentals, various snacks and supplies, ice, and firewood are sold at the information booth. The division consists of a Head Golf Pro, Guest Services Coordinator, Event Coordinator, and seven (7) part-time/seasonal staff. The position of Mozingo Operations Manager will remain vacant for FY 2021 with the Assistant City Manager performing many of the position’s duties.

DEPARTMENT SUMMARIES

131

GOALS AND OBJECTIVES

Mozingo Maintenance Improve efficiencies of operations to achieve financial sustainability Enhance maintenance efforts at Mozingo Lake Recreation Park (Goal #2) Expand RV Campground sites and amenities (Goal #2) Replace and expand boat docks (Goal #2) Identify and begin source water protection projects on city-owned

property (Goal #5) Adopt storm water Best Management Practices (BMPs) for city-owned property

(Goal #5) Develop routine testing protocols for algae related chemicals such as phosphorus

and nitrogen (Goal #5) Identify opportunities to reduce runoff impacts associated with city operations

(Goal #5) Install additional riprap for shoreline stabilization (Goal #5) Ensure all maintenance equipment is in optimal condition by implementing a

records system and maintenance tracking routine Further develop policies and procedures related to maintenance and inspection of

the Event Center Mozingo Operations

Continue marketing efforts to drive Mozingo as regional tourist destination (Goal #2)

Expand corporate book of business for Event Center (Goal #) Coordinate operational efforts and marketing to ensure success of event center in

conjunction with Cobblestone Inn & Suites & William Coy’s (Goal #2) Increase the “youth camp” occupancy rate by 10% (Goal #2) Increase Junior Golf participation by 10% (Goal #2) Improve operational efficiencies through updating Chapter 212: Mozingo Park

Regulations (Goal #4) Continue to expand and improve professional opportunities for full-time staff Attend various source water protection and management trainings (Goal #5)

$1,700,000

$1,900,000

$2,100,000

$2,300,000

$2,500,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

MOZINGO LAKE RECREATION PARK EXPENDITURES

DEPARTMENT SUMMARIES

132

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE Mozingo Recreation 2,204,338 71.8 19.4 Total 2,204,338 - 19.4

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 978,367 966,672 1,109,482 Contractual Services 445,780 433,841 455,841 Commodities 370,596 283,547 445,550 Other Operating Costs 206,983 207,420 193,465 Total Expenditures 2,001,726 1,891,480 2,204,338

DEPARTMENT SUMMARIES

133

CENTRAL GARAGE DEPARTMENT

Central Garage provides full service and maintenance on approximately 185 city-owned vehicles and equipment, and coordinates outside mechanical service needs. The department contains one (1) full-time City Mechanic.

GOALS AND OBJECTIVES

Improve efficiency of repairs and prioritizing emergency and high priority repairs with improved scheduling of maintenance

FY 2021 DEPARTMENT SUMMARY BY FUND

Fund(s) Budget ($) % of Fund FTE Central Garage 164,025 100.0 1 Total 164,025 - 1

EXPENDITURE SUMMARY

FY 2019 ($) Actual

FY 2020 ($) Estimate

FY 2021 ($) Budget

Expenditures Personnel 69,829 71,385 75,246 Contractual Services 8,293 8,170 9,975 Commodities 66,136 63,962 73,550 Other Operating Costs 3,982 4,387 5,254 Total Expenditures 148,240 147,904 164,025

$110,000

$120,000

$130,000

$140,000

$150,000

$160,000

$170,000

$180,000

FY 2019 Actual FY 2020 Estimate FY 2021 Budget

CENTRAL GARAGE EXPENDITURES

DEPARTMENT SUMMARIES

134

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

ADVALOREM TAXES10R5071000 Real Estate 351,672 347,755 360,419 357,000 360,65010R5071100 Personal Property 125,600 124,921 126,015 141,000 138,23010R5071200 Merchants Surtax 41,739 42,458 41,895 43,270 42,00010R5071300 Utility Property 15,567 15,881 15,707 16,758 17,66510R5081200 Penalties & Interest 2,307 2,474 2,531 2,340 2,400

SUBTOTAL 536,885 533,489 546,567 560,368 560,945

SALES TAXES10R5101000 City Sales Tax 1,948,827 1,971,941 1,972,995 2,069,700 2,049,00010R5102000 Use Tax --- --- 22,032 205,000 150,000

SUBTOTAL 1,948,827 1,971,941 1,995,027 2,274,700 2,199,000

FRANCHISE TAXES10R5201000 Telephone 223,952 191,830 165,636 150,000 150,00010R5202000 Gas 94,697 109,711 116,115 104,000 100,00010R5203000 Electric 632,117 668,406 640,939 640,000 635,00010R5204000 Cable TV 91,715 88,902 88,468 86,000 85,000

SUBTOTAL 1,042,481 1,058,849 1,011,158 980,000 970,000

EXCISE TAXES10R5301000 Cigarette 42,757 36,925 36,154 36,000 35,00010R5302000 State Gasoline 323,577 320,626 323,796 308,000 310,000

SUBTOTAL 366,334 357,551 359,950 344,000 345,000

OTHER TAXES10R5901000 Intangible Property 1,547 1,605 1,228 1,289 1,20010R5902000 Motor Vehicle 156,522 163,896 161,211 163,000 162,000

SUBTOTAL 158,069 165,501 162,439 164,289 163,200

LICENSES & PERMITS10R6001000 Alcoholic Beverages 14,050 10,572 13,711 13,905 13,50010R6002000 Business & Occupational 39,515 43,464 40,576 38,000 37,00010R6004000 Building Permits 8,470 6,690 7,466 5,000 10,000 10R6005000 Electrical Permits 3,719 2,587 3,326 2,550 3,00010R6006000 Plumbing Permits 2,590 2,371 3,287 1,660 2,00010R6008000 ROW Agreement Appl Fee --- --- 1,000 --- ---10R6009000 Miscellaneous Permits 5,104 3,981 4,410 2,000 2,000

SUBTOTAL 73,448 69,665 73,776 63,115 67,500

FINES & FORFEITURES10R6201000 Parking Fines 4,275 3,215 2,290 2,050 2,00010R6203000 Court Fines & Costs 184,883 125,621 137,222 140,000 137,00010R6204000 Criminal Victims Compensation 700 241 390 300 30010R6205000 Inmate Security Fund 1,704 1,307 1,690 1,700 1,70010R6206000 DWI Arrest Charges 3,800 2,901 5,998 7,000 5,00010R6207000 Judicial Education Fund 856 803 642 620 60010R6208000 Law Enforcement Training 2,000 1,308 1,391 1,300 1,300

SUBTOTAL 198,218 135,396 149,623 152,970 147,900

Revenue Summary

GENERAL FUND (10)

BUDGET DETAIL

135

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

Revenue Summary

GENERAL FUND (10)

SERVICES CHARGES & FEES10R6503100 Special Police Services 38,011 51,004 51,099 53,000 53,00010R6503400 Zoning Fees 1,226 1,785 1,715 245 20010R6504000 Cemetary Fees 3,050 3,050 5,200 3,400 5,00010R6504900 Return Check Charges 425 725 575 325 500

SUBTOTAL 42,712 56,564 58,589 56,970 58,700

REVENUE FROM OTHER AGENCIES10R7001000 State Grants 11,212 3,877 4,071 --- --- 10R7002000 Federal Grants 2,283,898 1,798,351 1,936 1,916 1,500 10R7002001 Street Construction-Joint Projects --- 10,535 17,000 5,000 --- 10R7002002 CARES Act Reimbursement --- --- --- 5,000 10,000 10R7002003 Joint 911 Revenue --- --- --- --- 186,414

SUBTOTAL 2,295,110 1,812,763 23,007 11,916 197,914

PROPERTY REVENUE10R7502000 Airport Hanger Rent 6,339 5,988 6,439 8,465 8,40010R7504000 Sale of Fuel 59,453 65,245 80,561 75,000 75,000 10R7506000 Sale of Property 9,534 1,943 771 116 200,50010R7506500 Grave Lot Sales 8,250 3,800 3,400 4,600 3,500

SUBTOTAL 83,576 76,976 91,171 88,181 287,400

INTRAGOV'TAL REVENUES10R8001000 Billing & Administration Charges 235,036 235,305 261,030 262,136 274,04810R8004000 Water Department PILOT 138,773 148,866 154,739 146,994 161,69010R8009000 Transfers in --- 13,500 --- 9,400 30,000

SUBTOTAL 373,809 397,671 415,769 418,530 465,738

OTHER REVENUES10R8901000 Interest on Investments 11,734 21,341 34,967 16,500 11,00010R8902001 Designated Donations 78,990 12,030 1,000 4,535 1,000 10R8905000 9 1 1 Phone Assessment 71,187 56,787 49,009 41,000 40,00010R8909000 Miscellaneous 47,499 31,344 34,974 34,000 30,000

SUBTOTAL 209,410 121,502 119,950 96,035 82,000

OTHER FINANCING SOURCES10R9501000 Lease Proceeds 241,594 85,691 --- --- --- 10R9502000 Bond Proceeds 320,000 --- --- --- --- 10R9503000 Bond Premium 11,206 --- --- --- ---

572,800 85,691 --- --- ---

7,901,679 6,843,559 5,007,026 5,211,074 5,545,297

1,664,073 1,380,785 1,565,300 1,413,378 1,275,000

9,565,752$ 8,224,344$ 6,572,326$ 6,624,452$ 6,820,297$

TOTAL GENERAL FUND REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

BUDGET DETAIL

136

CITY OF MARYVILLEANNUAL BUDGETFY 2020

GENERAL FUND (10) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CITY COUNCILPersonnel 6,459 6,459 6,459 6,459 6,460Contractual Services 248,149 129,220 123,741 108,661 137,375Commodities 6,288 38 11 1,240 1,540 Other Operating Charges 424,001 96,937 119,561 128,938 78,188 Capital Outlay --- --- --- --- --- Debt Service 27,818 82,694 80,894 77,407 68,169

Total 712,715 315,348 330,666 322,705 291,732

FINANCEPersonnel 302,949 279,714 304,951 311,110 335,429Contractual Services 44,083 47,430 50,062 59,293 63,745Commodities 2,001 2,572 2,899 7,500 3,500 Other Operating Charges 18,755 17,812 15,942 19,370 22,336 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 367,788 347,528 373,854 397,273 425,010

GENERAL ADMINISTRATIONPersonnel 334,635 316,397 330,275 353,496 305,437Contractual Services 140,636 152,815 119,029 135,200 113,144Commodities 10,078 6,051 20,167 7,500 9,200 Other Operating Charges 33,228 30,551 30,788 52,833 47,486 Capital Outlay --- 1,000,000 --- 5,000 --- Debt Service --- --- --- --- ---

Total 518,577 1,505,814 500,259 554,029 475,267

MUNICIPAL COURTPersonnel 65,035 57,820 61,719 62,234 64,583Contractual Services 62,232 50,506 57,730 52,686 55,092Commodities 678 524 2,560 2,000 3,500 Other Operating Charges 7,497 10,019 4,604 5,098 10,635 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 135,442 118,869 126,613 122,018 133,810

PUBLIC SAFETYPersonnel 1,839,672 1,754,269 1,898,646 1,989,498 2,291,483Contractual Services 140,766 166,577 137,687 152,084 193,886Commodities 180,223 107,255 110,898 102,185 115,850 Other Operating Charges 119,728 127,863 133,206 149,828 183,415 Capital Outlay 44,651 2,560 1,788 251 --- Debt Service --- --- --- --- ---

Total 2,325,040 2,158,524 2,282,225 2,393,846 2,784,634

Expenditure Summary

BUDGET DETAIL

137

CITY OF MARYVILLEANNUAL BUDGETFY 2020

GENERAL FUND (10) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

Expenditure Summary

PUBLIC WORKSPersonnel 429,109 428,081 473,987 434,700 551,238Contractual Services 232,891 252,819 269,524 270,566 272,428Commodities 159,874 143,374 216,891 151,750 167,850 Other Operating Charges 31,428 28,133 25,200 29,056 31,566 Capital Outlay 316,429 11,097 7,605 21,502 20,000Debt Service --- 14,600 25,028 25,028 33,888

Total 1,169,731 878,104 1,018,235 932,602 1,076,970

CODE ENFORCEMENTPersonnel 111,921 99,554 124,374 129,755 136,491Contractual Services 6,814 8,201 36,554 12,260 55,729Commodities 1,741 2,293 5,997 2,100 4,050 Other Operating Charges 8,773 7,559 6,775 8,807 10,439 Capital Outlay 42,602 --- --- --- --- Debt Service --- --- --- --- ---

Total 171,851 117,607 173,700 152,922 206,709

CEMETERY MAINTENANCEPersonnel 29,797 28,365 28,086 33,487 34,671Contractual Services 7,762 6,949 9,253 8,648 10,600Commodities 7,710 7,414 8,811 10,150 10,575 Other Operating Charges 3,659 3,376 3,706 4,689 4,830 Capital Outlay --- 13,500 --- 9,400 --- Debt Service --- --- --- --- ---

Total 48,928 59,604 49,856 66,374 60,676

AIRPORT MAINTENANCEPersonnel 15,308 33,838 45,467 47,262 49,059Contractual Services 37,376 26,350 21,769 22,800 27,386Commodities 54,455 68,953 82,850 65,175 66,300 Other Operating Charges 8,552 4,647 3,732 4,033 4,390 Capital Outlay 2,486,089 885,303 --- --- --- Debt Service 33,347 38,324 49,995 49,995 49,995

Total 2,635,127 1,057,415 203,813 189,265 197,130

BUILDING MAINTENANCEPersonnel --- --- --- --- --- Contractual Services 17,059 19,947 15,864 18,325 21,200Commodities 4,356 1,630 1,776 2,265 2,800 Other Operating Charges 545 516 498 6,038 11,691 Capital Outlay 2,700 --- --- 1,460 --- Debt Service --- --- --- --- ---

Total 24,660 22,093 18,138 28,088 35,691

BUDGET DETAIL

138

CITY OF MARYVILLEANNUAL BUDGETFY 2020

GENERAL FUND (10) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

Expenditure Summary

GISPersonnel 62,835 65,007 70,420 73,068 77,033Contractual Services 7,387 6,471 6,476 10,200 9,636Commodities 1,645 2,830 1,408 1,850 2,200 Other Operating Charges 3,242 3,309 3,286 3,702 4,439 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 75,109 77,617 81,590 88,820 93,308

TOTAL EXPENDITURESPersonnel 3,197,720 3,069,504 3,344,384 3,441,069 3,851,884Contractual Services 945,155 867,285 847,689 850,723 960,221Commodities 429,049 342,934 454,268 353,715 387,365Other Operating Charges 659,408 330,722 347,298 412,392 409,415Capital Outlay 2,892,471 1,912,460 9,393 37,613 20,000Debt Service 61,165 135,618 155,917 152,430 152,052

Total 8,184,968$ 6,658,523$ 5,158,949$ 5,247,942$ 5,780,937$

BUDGET DETAIL

139

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-06-1

FUND: GENERALDEPARTMENT: CITY COUNCIL Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 6,000 6,000 6,000 6,000 6,000120-00 FICA Contribution 459 459 459 459 460

SUBTOTAL 6,459 6,459 6,459 6,459 6,460

CONTRACTUAL SERVICES203-00 Printing & Advertising 271 58 58 125 200205-00 Postage 5 65 70 70 75207-00 Travel & Training 2,620 1,004 1,838 1,000 1,000214-00 Independent Audit 17,080 21,078 14,491 15,000 20,000299-00 Other Contractual Services 228,173 107,015 107,284 92,466 116,100

SUBTOTAL 248,149 129,220 123,741 108,661 137,375

COMMODITIES301-00 Office Supplies --- 34 11 40 40399-00 General Supplies 6,288 4 --- 1,200 1,500

SUBTOTAL 6,288 38 11 1,240 1,540

OTHER CHARGES401-00 Insurance 1,070 1,193 498 538 1,500402-00 Membership & Subscriptions 7,422 7,422 9,137 10,000 12,100404-00 Election Expenses 13,176 7,387 12,026 10,000 7,500407-00 Transfers Out 396,343 73,368 87,443 103,345 50,088 410-00 Contingencies --- --- --- --- 1,039,360499-00 Miscellaneous Charges 5,990 7,567 10,457 5,000 7,000499-01 COVID-19 Expenses --- --- --- 55 ---

SUBTOTAL 424,001 96,937 119,561 128,938 1,117,548

DEBT SERVICE601-00 Lease - Principal 11,335 12,112 12,944 7,136 --- 601-03 Principal - 2017 COPs --- 60,000 60,000 65,000 65,000602-00 Lease - Interest 2,565 1,788 956 152 --- 602-03 Interest - 2017 COPs 5,920 8,700 6,900 5,025 3,075603-02 Fiscal Agent Fees --- 94 94 94 94604-00 Bond Issuance Costs 7,998 --- --- --- ---

SUBTOTAL 27,818 82,694 80,894 77,407 68,169

TOTAL CITY COUNCIL 712,715$ 315,348$ 330,666$ 322,705$ 1,331,092$

BUDGET DETAIL

140

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-08-1

FUND: GENERALDEPARTMENT: FINANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 201,642 197,107 205,621 200,597 208,496115-00 Overtime --- --- 112 687 --- 120-00 FICA Contribution 14,583 14,592 15,206 14,949 16,059140-00 Group Insurance-Employee 34,660 26,314 35,917 39,007 42,182140-01 Group Insurance-Offset 25,557 14,889 16,369 20,357 31,021150-00 Retirement Contrib - LAGERS 20,747 21,333 23,283 30,269 32,264150-01 Retirement Contrib - ICMA 4,046 3,791 3,865 3,894 3,985170-00 Longevity 1,714 1,388 1,278 1,350 1,422180-00 Lasers --- 300 3,300 --- ---

SUBTOTAL 302,949 279,714 304,951 311,110 335,429

CONTRACTUAL SERVICES202-00 Telephone 1,843 1,844 1,861 1,843 1,900203-00 Printing & Advertising 733 821 510 740 750 205-00 Postage 29 20 29 30 30207-00 Travel & Training 1,910 1,994 1,674 2,520 3,000211-00 Maint/Equip-O/S Vendors 15,863 16,770 18,204 19,160 21,315299-00 Other Contractual Services 23,705 25,981 27,784 35,000 36,750

SUBTOTAL 44,083 47,430 50,062 59,293 63,745

COMMODITIES301-00 Office Supplies 1,527 1,316 2,170 1,800 2,000330-00 Safety Equipment & Supplies --- 5 --- --- --- 399-00 General Supplies 474 1,251 729 5,700 1,500

SUBTOTAL 2,001 2,572 2,899 7,500 3,500

OTHER CHARGES401-00 Insurance 18,394 17,415 16,294 18,570 21,536402-00 Membership & Subscriptions 240 240 240 300 300420-00 Uncollectible Delinquent Taxes 121 157 (592) 500 500

SUBTOTAL 18,755 17,812 15,942 19,370 22,336

TOTAL FINANCE 367,788$ 347,528$ 373,854$ 397,273$ 425,010$

BUDGET DETAIL

141

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-10-1

FUND: GENERALDEPARTMENT: GENERAL Actual Actual Actual Estimated Budget

ADMINISTRATION FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 242,706 236,963 239,726 236,540 195,629115-00 Overtime 31 --- --- --- --- 120-00 FICA Contribution 17,994 17,984 18,001 17,506 14,999140-00 Group Insurance-Employee 29,748 26,673 32,043 37,356 36,777140-01 Group Insurance-Offset 15,770 6,622 11,021 22,882 23,961150-00 Retirement Contrib - LAGERS 24,618 24,630 23,811 36,287 31,569150-01 Retirement Contrib - ICMA 2,930 2,407 1,984 2,449 2,056170-00 Longevity 838 906 672 476 446180-00 Lasers --- 212 3,017 --- ---

SUBTOTAL 334,635 316,397 330,275 353,496 305,437

CONTRACTUAL SERVICES202-00 Telephone 6,063 6,139 6,106 6,100 6,100203-00 Printing & Advertising 6,314 8,373 8,862 8,000 8,000205-00 Postage 2,635 3,097 1,615 2,500 2,500207-00 Travel & Training 36,435 38,401 31,427 13,000 15,000211-00 Maint/Equip-O/S Vendors 8,050 3,873 2,709 4,000 4,344211-02 Central Garage - Parts 1,939 --- --- --- --- 211-04 Central Garage - Overhead 1,874 464 --- --- --- 213-00 Rents 1,040 1,040 1,044 3,600 1,200216-00 Professional Services 44,796 60,979 49,447 65,000 65,000299-00 Other Contractual Services 26,525 30,449 17,819 33,000 8,000299-01 Employee Education Fees 4,965 --- --- --- 3,000

SUBTOTAL 140,636 152,815 119,029 135,200 113,144

COMMODITIES301-00 Office Supplies 4,930 2,457 4,426 2,500 5,000302-00 Fuel & Lubricants --- 178 --- --- 200 399-00 General Supplies 5,148 3,416 15,741 5,000 4,000

SUBTOTAL 10,078 6,051 20,167 7,500 9,200

OTHER CHARGES401-00 Insurance 24,059 24,297 20,648 21,833 26,486402-00 Membership & Subscriptions 7,256 5,529 5,379 5,000 6,000499-00 Miscellaneous Charges 1,913 725 4,761 5,000 5,000499-01 COVID-19 Expenses --- --- --- 21,000 10,000

SUBTOTAL 33,228 30,551 30,788 52,833 47,486

CAPITAL OUTLAY599-00 Other Improvements --- 1,000,000 --- 5,000

SUBTOTAL --- 1,000,000 --- 5,000 ---

TOTAL GENERAL ADMIN 518,577$ 1,505,814$ 500,259$ 554,029$ 475,267$

BUDGET DETAIL

142

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-11-1

FUND: GENERALDEPARTMENT: MUNICIPAL COURT Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 45,998 40,645 42,109 41,343 42,265115-00 Overtime 284 --- --- --- --- 120-00 FICA Contribution 3,514 3,108 3,224 3,183 3,290140-00 Group Insurance-Employee 9,032 7,984 8,967 9,739 10,532140-01 Group Insurance-Offset 73 --- --- --- --- 150-00 Retirement Contrib - LAGERS 4,623 4,547 5,073 6,436 6,919150-01 Retirement Contrib - ICMA 873 799 835 823 843170-00 Longevity 638 662 686 710 734180-00 Lasers --- 75 825 --- ---

SUBTOTAL 65,035 57,820 61,719 62,234 64,583

CONTRACTUAL SERVICES202-00 Telephone 308 308 308 301 340205-00 Postage 142 136 116 185 200207-00 Travel & Training 1,922 1,983 2,055 500 1,500211-00 Maint/Equip-O/S Vendors --- --- --- --- 52216-00 Professional Services 18,144 11,800 10,404 5,700 12,000 299-00 Other Contractual Services 41,716 36,279 44,847 46,000 41,000

SUBTOTAL 62,232 50,506 57,730 52,686 55,092

COMMODITIES301-00 Office Supplies 630 474 937 500 2,000304-00 Uniforms 48 --- --- --- --- 399-00 General Supplies --- 50 1,623 1,500 1,500

SUBTOTAL 678 524 2,560 2,000 3,500

OTHER CHARGES401-00 Insurance 7,437 9,959 4,444 4,898 9,635402-00 Membership & Subscriptions 60 60 160 200 1,000

SUBTOTAL 7,497 10,019 4,604 5,098 10,635

TOTAL MUNICIPAL COURT 135,442$ 118,869$ 126,613$ 122,018$ 133,810$

BUDGET DETAIL

143

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-12-1

FUND: GENERALDEPARTMENT: PUBLIC SAFETYDIVISION: ADMINISTRATION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 128,249 127,190 132,388 136,174 125,111120-00 FICA Contribution 9,484 9,847 10,236 10,539 9,603140-00 Group Insurance-Employee 16,666 16,019 17,984 17,530 21,118140-01 Group Insurance-Offset 16,854 5,143 4,881 5,139 12,508150-00 Retirement Contrib - LAGERS 8,747 7,884 9,381 13,478 15,313150-01 Retirement Contrib - ICMA 2,551 2,538 2,631 2,420 2,502170-00 Longevity 978 1,026 1,074 1,122 416180-00 Lasers --- 150 1,650 --- ---

SUBTOTAL 183,529 169,797 180,225 186,402 186,571

CONTRACTUAL SERVICES201-00 Utilities 13,873 15,536 14,716 13,800 22,000202-00 Telephone 1,190 597 483 450 600203-00 Printing & Advertising 809 296 256 108 350205-00 Postage 459 406 374 375 450207-00 Travel & Training 1,452 1,079 768 510 1,250210-00 Maintenance/Building 115 2,625 3,358 2,779 2,000211-00 Maint/Equip-O/S Vendors 4,306 14,975 5,183 997 5,566211-02 Central Garage - Parts 7 61 --- --- 150211-04 Central Garage - Overhead 258 356 10 125 150213-00 Rent --- --- 412 --- --- 216-00 Professional Services 5,014 --- 6,740 322 3,000299-00 Other Contractual Services 2,770 4,764 3,099 2,412 3,000

SUBTOTAL 30,253 40,695 35,399 21,878 38,516

COMMODITIES301-00 Office Supplies 1,510 866 951 1,000 1,200302-00 Fuel & Lubricants 563 805 695 500 750304-00 Uniforms --- --- --- 50 300306-00 Janitorial Supplies 3,239 3,285 3,614 2,950 3,000308-01 Maint/Constr - Buildings, Etc. 323 90 131 75 150 399-00 General Supplies 2,783 2,139 1,823 2,800 2,750

SUBTOTAL 8,418 7,185 7,214 7,375 8,150

OTHER CHARGES401-00 Insurance 11,773 11,570 10,996 16,391 18,846 402-00 Membership & Subscriptions 1,193 3,406 8,023 495 500499-00 Miscellaneous Charges --- 5,000 --- --- --- 499-01 COVID-19 Expenses --- --- --- 26

SUBTOTAL 12,966 19,976 19,019 16,912 19,346

TOTAL PS-ADMINISTRATION 235,166$ 237,653$ 241,857$ 232,567$ 252,583$

BUDGET DETAIL

144

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-12-5

FUND: GENERALDEPARTMENT: PUBLIC SAFETYDIVISION: POLICE PROTECTION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 841,699 837,364 861,569 887,637 900,142115-00 Overtime 70,580 37,994 42,042 45,000 43,000120-00 FICA Contribution 66,373 64,046 65,788 69,152 69,330140-00 Group Insurance-Employee 129,144 139,184 157,350 179,289 194,874140-01 Group Insurance-Offset 113,009 89,895 103,880 95,424 103,402150-00 Retirement Contrib - LAGERS 44,471 33,637 44,059 83,002 94,348150-01 Retirement Contrib - ICMA 12,295 12,303 12,384 12,739 12,874170-00 Longevity 5,968 5,234 5,088 5,018 5,440180-00 Lasers --- 1,283 14,492 --- ---

SUBTOTAL 1,283,539 1,220,940 1,306,652 1,377,261 1,423,410

CONTRACTUAL SERVICES202-00 Telephone 3,508 4,201 3,775 3,750 3,800203-00 Printing & Advertising 1,005 640 160 250 500205-00 Postage 286 95 251 250 250207-00 Travel & Training 20,418 5,850 9,054 8,000 12,000209-00 Subsistance 4,165 3,395 5,105 4,200 4,200211-00 Maint/Equip-O/S Vendors 18,611 19,237 13,780 18,000 18,066211-02 Central Garage - Parts 4,742 8,563 7,402 8,000 7,500211-04 Central Garage - Overhead 11,924 18,014 13,417 14,000 15,000213-00 Rents 600 600 --- --- --- 215-00 Radio Maintenance 2,388 338 217 2,306 2,000216-00 Professional Services 700 450 450 --- 400299-00 Other Contractual Services 1,812 1,518 2,387 7,300 2,000

SUBTOTAL 70,159 62,901 55,998 66,056 65,716

COMMODITIES301-00 Office Supplies 2,980 3,126 1,985 2,600 2,500302-00 Fuel & Lubricants 26,951 36,129 33,697 25,000 30,000304-00 Uniforms 3,325 5,369 3,385 4,850 5,000305-00 Tires-Batteries-Accessories 102 --- 300 750 450307-00 Parts-Equipment Maintenance 273 205 638 250 500311-00 Laboratory Supplies 1,150 643 241 800 750330-00 Safety Equipment & Supplies 1,564 1,565 3,127 4,500 5,250399-00 General Supplies 99,109 16,361 28,706 24,000 26,000

SUBTOTAL 135,454 63,398 72,079 62,750 70,450

OTHER CHARGES401-00 Insurance 80,242 79,249 73,605 79,880 98,170402-00 Membership & Subscriptions 647 1,003 16,117 15,610 15,500499-01 COVID-19 Expenses --- --- --- 815 ---

SUBTOTAL 80,889 80,252 89,722 96,305 113,670

CAPITAL OUTLAY504-00 Mechanical & Auto Equipment 32,569 2,560 --- 251 ---

SUBTOTAL 32,569 2,560 --- 251 ---

TOTAL PS-POLICE 1,602,610$ 1,430,051$ 1,524,451$ 1,602,623$ 1,673,246$

BUDGET DETAIL

145

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-12-6

FUND: GENERALDEPARTMENT: PUBLIC SAFETYDIVISION: FIRE PROTECTION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 103,270 103,448 117,842 111,959 121,016115-00 Overtime 5,805 6,955 7,355 6,685 7,800120-00 FICA Contribution 8,224 8,163 9,286 9,417 9,927140-00 Group Insurance-Employee 15,422 13,359 18,136 19,635 21,096140-01 Group Insurance-Offset 8,816 9,594 10,397 6,087 6,505150-00 Retirement Contrib - LAGERS 2,948 1,572 2,073 4,033 4,191150-01 Retirement Contrib - ICMA 1,689 1,231 1,117 1,261 1,138170-00 Longevity 1,018 1,066 814 838 954180-00 lasers --- 150 1,662 --- ---

SUBTOTAL 147,192 145,538 168,682 159,915 172,627

CONTRACTUAL SERVICES202-00 Telephone 67 74 59 75 80203-00 Printing & Advertising 159 306 --- 194 150 205-00 Postage 79 40 37 25 50207-00 Travel & Training 927 2,237 4,146 1,500 4,500211-00 Maint/Equip-O/S Vendors 3,110 1,832 2,321 2,600 3,028211-02 Central Garage - Parts 504 1,081 204 325 400211-04 Central Garage - Overhead 2,151 1,629 1,947 1,400 2,000213-00 Rents --- --- 450 1,080 1,080215-00 Radio Maintenance 692 1,016 437 550 750299-00 Other Contractual Services 1,133 2,075 1,235 1,500 1,750

SUBTOTAL 8,822 10,290 10,836 9,249 13,788

COMMODITIES301-00 Office Supplies 190 422 1,707 275 250302-00 Fuel & Lubricants 2,885 4,273 3,636 3,200 4,000304-00 Uniforms 9,137 823 881 600 1,500305-00 Tires-Batteries-Accessories 627 236 427 1,100 600306-00 Janitorial Supplies 70 35 62 85 300307-00 Parts - Equipment Maintance 2,684 2,718 631 1,600 5,500309-00 Training Materials --- 51 222 --- 150 330-00 Safety Equipment & Supplies 515 4,727 7,517 15,000 12,000399-00 General Supplies 17,370 20,324 12,263 7,500 10,000

SUBTOTAL 33,478 33,609 27,346 29,360 34,300

OTHER CHARGES401-00 Insurance 11,785 11,664 10,031 12,617 12,476 402-00 Membership & Subscriptions 240 785 270 270 ---

SUBTOTAL 12,025 12,449 10,301 12,887 12,476

CAPITAL OUTLAY503-00 Office Equipment --- --- 1,788 --- ---

SUBTOTAL --- --- 1,788 --- ---

TOTAL PS-FIRE PROTECTION 201,517$ 201,886$ 218,953$ 211,411$ 233,191$

BUDGET DETAIL

146

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-12-9

FUND: GENERALDEPARTMENT: PUBLIC SAFETYDIVISION: COMMUNICATIONS Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 168,559 163,820 174,773 178,705 337,263115-00 Overtime 13,478 8,742 12,890 14,550 16,000120-00 FICA Contribution 13,975 13,295 14,370 15,402 27,039140-00 Group Insurance-Employee 21,211 20,153 21,964 28,430 73,878140-01 Group Insurance-Offset --- --- 1,855 8,574 10,184 150-00 Retirement Contrib - LAGERS 7,092 10,666 14,083 18,786 42,393150-01 Retirement Contrib - ICMA 985 1,032 1,042 1,289 1,910170-00 Longevity 112 136 160 184 208 180-00 Lasers --- 150 1,950 --- ---

SUBTOTAL 225,412 217,994 243,087 265,920 508,875

CONTRACTUAL SERVICES202-00 Telephone 210 220 315 320 300203-00 Printing & Advertising 300 183 0 0 250207-00 Travel & Training 1,118 1,180 3,462 2,500 4,000211-00 Maint/Equip-O/S Vendors 6,533 9,315 2,760 4,000 15,552213-00 Rents 5,910 2,505 960 720 1,000215-00 Radio Maintenance --- --- 95 350 300216-00 Professional Services --- --- --- 3,511299-00 Other Contractual Services 17,461 39,288 27,862 43,500 54,464

SUBTOTAL 31,532 52,691 35,454 54,901 75,866

COMMODITIES301-00 Office Supplies 1,670 1,208 1,267 1,250 1,600304-00 Uniforms --- 273 278 350 600307-00 Parts - Equipment Maintance --- 386 --- --- --- 309-00 Training Materials --- --- --- --- 250 399-00 General Supplies 1,203 1,196 2,714 1,100 500

SUBTOTAL 2,873 3,063 4,259 2,700 2,950

OTHER CHARGES401-00 Insurance 13,848 15,136 14,139 16,144 26,706402-00 Memberships & Subscriptions 50 25 7,580 11,217

SUBTOTAL 13,848 15,186 14,164 23,724 37,923

CAPITAL OUTLAY503-00 Office Equipment 12,082 --- ---

SUBTOTAL 12,082 --- --- --- ---

TOTAL PS-COMMUNICATION 285,747$ 288,934$ 296,964$ 347,245$ 625,614$

BUDGET DETAIL

147

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-13-1

FUND: GENERALDEPARTMENT: PUBLIC WORKSDIVISION: ADMINISTRATION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 52,941 35,300 36,620 31,105 35,023115-00 Overtime --- --- --- 10 --- 120-00 FICA Contribution 3,603 2,378 2,525 2,231 2,684140-00 Group Insurance-Employee 7,722 5,998 6,701 6,506 7,912140-01 Group Insurance-Offset 8,816 7,191 6,444 5,999 7,527150-00 Retirement Contrib - LAGERS 5,421 3,995 4,401 3,836 5,648150-01 Retirement Contrib - ICMA 349 486 732 398 406170-00 Longevity 200 181 199 55 61180-00 Lasers --- 56 615 --- ---

SUBTOTAL 79,052 55,585 58,237 50,140 59,261

CONTRACTUAL SERVICES202-00 Telephone 472 459 462 452 500 203-00 Printing & Advertising 155 292 125 100 250 205-00 Postage 440 180 415 620 500 207-00 Travel & Training 1,778 139 15 500 1,500 210-00 Maintenance/Building --- --- --- --- 100 211-00 Maint/Equip-O/S Vendors --- --- --- --- 178 211-02 Central Garage - Parts --- --- --- --- 50 211-04 Central Garage - Overhead 13 11 3 10 25 213-00 Rents 2,660 2,412 2,818 2,510 2,600 216-00 Professional Services 3,774 --- --- --- 200 299-00 Other Contractual Services 816 198 234 485 500

SUBTOTAL 10,108 3,691 4,072 4,677 6,403

COMMODITIES301-00 Office Supplies 493 172 369 150 500 302-00 Fuel & Lubricants 32 35 --- --- 50 306-00 Janitorial Supplies --- --- 134 --- 100 330-00 Safety Equipment & Supplies --- --- --- --- 50 399-00 General Supplies 1,394 1,957 907 950 1,000

SUBTOTAL 1,919 2,164 1,410 1,100 1,700

OTHER CHARGES401-00 Insurance 9,115 4,729 3,128 3,473 3,482402-00 Membership & Subscriptions 535 445 216 300 350415-00 Operating Permits/Fees 250 250 250 --- 250

SUBTOTAL 9,900 5,424 3,594 3,773 4,082

TOTAL PW-ADMINISTRATION 100,979$ 66,864$ 67,313$ 59,690$ 71,446$

BUDGET DETAIL

148

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-13-3

FUND: GENERALDEPARTMENT: PUBLIC WORKSDIVISION: STREET MAINTENANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 241,844 246,880 266,565 244,037 290,575115-00 Overtime 7,721 11,479 11,197 2,665 12,000120-00 FICA Contribution 19,334 19,671 21,160 18,885 23,238140-00 Group Insurance-Employee 51,295 53,564 64,254 63,325 84,288140-01 Group Insurance-Offset 791 9,475 10,769 14,456 36,188 150-00 Retirement Contrib - LAGERS 23,952 25,660 30,746 35,416 39,302150-01 Retirement Contrib - ICMA 3,820 3,653 4,246 4,702 5,192170-00 Longevity 1,300 1,514 888 1,074 1,194180-00 Lasers --- 600 5,925 --- ---

SUBTOTAL 350,057 372,496 415,750 384,560 491,977

CONTRACTUAL SERVICES201-00 Utilities 6,656 7,463 7,475 8,016 8,500 201-01 Street lights 143,172 137,829 133,495 132,151 140,000 202-00 Telephone 534 687 543 934 850 203-00 Printing & Advertising 400 288 70 200 200 205-00 Postage --- --- 25 25 25 207-00 Travel & Training 228 --- 91 250 1,000 209-00 Subsistance 230 370 296 150 400 210-00 Maintenance/Building 138 2,100 1,558 1,000 1,500 211-00 Maint/Equip-O/S Vendors 13,444 16,882 36,305 36,000 30,000 211-02 Central Garage - Parts 17,812 18,030 27,215 25,000 25,000 211-04 Central Garage - Overhead 28,041 31,313 34,345 34,263 34,000 212-00 Maintenance/Other 7,122 6,421 3,683 10,500 7,500 213-00 Rents 1,274 16,238 1,106 1,200 1,300 215-00 Radio Maintenance 87 407 150 200 250 216-00 Professional Services --- 1,600 --- --- 1,500 299-00 Other Contractual Services 3,645 9,500 19,095 16,000 14,000

SUBTOTAL 222,783 249,128 265,452 265,889 266,025

COMMODITIES301-00 Office Supplies 7,201 4,502 2,845 4,500 4,500 302-00 Fuel & Lubricants 19,707 25,899 33,341 17,950 22,500 303-00 Chemicals 28,513 34,658 63,369 45,000 45,000 305-00 Tires-Batteries-Accessories 10,844 422 3,317 3,000 3,500 306-00 Janitorial Supplies 142 820 413 1,200 750 307-00 Parts - Equipment Maintance 8,952 19,675 17,647 12,000 18,000 308-00 Maint/Constr-Streets, Etc. 69,784 40,509 87,212 55,000 60,000 308-01 Maint/Constr-Buildings, Etc. 1,346 3,134 3,157 2,000 2,000 309-00 Training Materials --- --- --- 1,000 1,000 312-00 Heating Supplies --- 194 --- --- 100 330-00 Safety Equipment & Supplies 1,921 1,369 1,087 1,500 1,300 399-00 General Supplies 9,545 10,028 3,093 7,500 7,500

SUBTOTAL 157,955 141,210 215,481 150,650 166,150

OTHER CHARGES401-00 Insurance 21,528 22,709 21,606 25,033 26,484415-00 Operating Permits & Fees --- --- --- 250 1,000

SUBTOTAL 21,528 22,709 21,606 25,283 27,484

CAPITAL OUTLAY502-00 Buildings 10,368 --- --- --- --- 504-00 Mechanical & Auto Equipment 117,757 --- --- --- --- 506-00 Street Improvements --- --- --- 7,002 --- 506-04 Storm Drainage Improvements 3,459 3,564 2,162 7,000 --- 507-00 Sidewalk Improvements 882 7,533 5,443 7,500 20,000 599-00 Other Improvements 183,963 --- --- --- ---

SUBTOTAL 316,429 11,097 7,605 21,502 20,000

DEBT SERVICE601-00 Lease - Principal --- 14,600 25,028 25,028 33,888

SUBTOTAL --- 14,600 25,028 25,028 33,888

TOTAL PW-STREET MAINT 1,068,752$ 811,240$ 950,922$ 872,912$ 1,005,524$

BUDGET DETAIL

149

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-14-1

FUND: GENERALDEPARTMENT: CODE ENFORCEMENT Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 78,455 72,031 90,335 91,783 95,341120-00 FICA Contribution 6,103 5,308 6,801 6,977 7,348140-00 Group Insurance-Employee 8,731 8,129 8,876 9,700 10,629140-01 Group Insurance-Offset 9,488 4,059 4,323 4,654 5,092150-00 Retirement Contrib - LAGERS 6,827 7,914 10,793 14,142 15,464150-01 Retirement Contrib - ICMA 1,703 1,400 1,771 1,813 1,907170-00 Longevity 614 638 662 686 710180-00 Lasers --- 75 813 --- ---

SUBTOTAL 111,921 99,554 124,374 129,755 136,491

CONTRACTUAL SERVICES202-00 Telephone 660 1,003 1,374 1,200 1,200 203-00 Printing & Advertising 708 290 294 500 500 205-00 Postage 1,130 679 1,403 1,000 1,200 207-00 Travel & Training 794 1,995 1,129 510 5,000 211-00 Maint - Equipment 25 --- 3,729 --- 1,079 211-02 Central Garage - Parts 82 605 502 750 750 211-04 Central Garage - Overhead 1,277 916 1,758 1,050 1,000 216-00 Professional Services --- --- --- --- 5,000 299-00 Other Contractual Services 2,138 2,713 26,365 7,250 40,000

SUBTOTAL 6,814 8,201 36,554 12,260 55,729

COMMODITIES301-00 Office Supplies 50 6 --- 100 500 302-00 Fuel & Lubricants 1,262 1,222 1,279 1,200 1,500 309-00 Training Materials 12 750 2,071 500 1,000 330-00 Safety Equip & Supplies 7 20 42 50 50 399-00 General Supplies 410 295 2,605 250 1,000

SUBTOTAL 1,741 2,293 5,997 2,100 4,050

OTHER CHARGES401-00 Insurance 8,243 6,915 6,181 8,157 9,839402-00 Membership & Subscriptions 530 544 594 600 600406-00 Refunds --- 100 --- 50 ---

SUBTOTAL 8,773 7,559 6,775 8,807 10,439

CAPITAL OUTLAY599-00 Other Improvements 42,602 --- --- --- ---

42,602 --- --- --- ---

TOTAL CODE ENFORCEMENT 171,851$ 117,607$ 173,700$ 152,922$ 206,709$

BUDGET DETAIL

150

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-15-3

FUND: GENERALDEPARTMENT: CEMETARY

MAINTENANCE Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 19,737 18,891 17,829 20,500 20,918 115-00 Overtime 1,369 1,023 1,393 1,300 1,200 120-00 FICA Contribution 1,536 1,434 1,382 1,582 1,701 140-00 Group Insurance-Employee 4,919 4,650 4,647 6,282 6,731 150-00 Retirement Contrib - LAGERS 2,177 2,240 2,262 3,254 3,580 150-01 Retirement Contrib - ICMA --- --- 13 405 421 170-00 Longevity 59 75 140 164 120 180-00 Lasers --- 52 420 --- ---

SUBTOTAL 29,797 28,365 28,086 33,487 34,671

CONTRACTUAL SERVICES201-00 Utilities 936 2,115 1,828 1,838 2,300 205-00 Postage 2 1 --- --- --- 210-00 Maintenance/Building 50 --- --- --- 100 211-00 Maint/Equip-O/S Vendors 98 2,071 140 --- 500 211-02 Central Garage - Parts 270 7 7 700 700 211-04 Central Garage - Overhead 731 281 129 410 500 212-00 Maintenance-Other 2,925 --- 3,173 3,200 3,000 299-00 Other Contractual Services 2,750 2,474 3,976 2,500 3,500

SUBTOTAL 7,762 6,949 9,253 8,648 10,600

COMMODITIES301-00 Office Supplies 1,401 188 810 600 600 302-00 Fuel & Lubricants 2,340 1,577 2,412 2,500 2,500 303-00 Chemicals 429 532 487 500 500 305-00 Tires-Batteries-Accessories 292 106 476 1,200 500 306-00 Janitorial Supplies 76 76 38 50 75 307-00 Parts - Equipment Maintance 1,013 1,598 1,041 1,000 1,500 308-00 Maint/Constr-Streets, Etc. 185 1,756 32 3,000 500 308-01 Maint/Constr-Buildings, Etc. 1,000 565 686 100 500 330-00 Safety Equipment & Supplies 105 91 203 200 200 399-00 General Supplies 869 925 2,626 1,000 3,700

SUBTOTAL 7,710 7,414 8,811 10,150 10,575

OTHER CHARGES401-00 Insurance 1,807 1,786 1,480 1,689 2,330 499-00 Miscellaneous Charges 1,852 1,590 2,226 3,000 2,500

SUBTOTAL 3,659 3,376 3,706 4,689 4,830

CAPITAL OUTLAY504-00 Mechanical & Auto Equipment --- 13,500 --- 9,400 ---

SUBTOTAL --- 13,500 --- 9,400 ---

TOTAL CEMETARY MAINT 48,928$ 59,604$ 49,856$ 66,374$ 60,676$

BUDGET DETAIL

151

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-16-3

FUND: GENERALDEPARTMENT: AIRPORT

MAINTENANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 13,888 24,770 29,864 30,527 31,133115-00 Overtime 332 445 --- --- --- 120-00 FICA Contribution 1,088 1,929 2,285 2,335 2,382140-00 Group Insurance-Employee --- 6,000 8,955 9,731 10,532 150-00 Retirement Contrib - LAGERS --- 619 3,538 4,669 5,012 180-00 Lasers --- 75 825 --- ---

SUBTOTAL 15,308 33,838 45,467 47,262 49,059

CONTRACTUAL SERVICES201-00 Utilities 8,499 9,285 8,512 8,200 8,700202-00 Telephone 1,001 991 828 835 950203-00 Printing & Advertising 1,186 116 782 105 400 205-00 Postage 56 14 10 10 25207-00 Travel & Training 124 1,912 1,701 2,000 4,000210-00 Maintenance/Building 6,515 5,009 1,424 400 600211-00 Maintenance/Equipment 2,973 4,201 1,500 4,000 5,561211-02 Central Garage - Parts 24 87 --- --- 100211-04 Central Garage - Overhead 1,029 776 233 100 400212-00 Maintenance/Other 6,828 56 --- 650 650 299-00 Other Contractual Services 9,141 3,903 6,779 6,500 6,000

SUBTOTAL 37,376 26,350 21,769 22,800 27,386

COMMODITIES301-00 Office Supplies 109 1,656 580 350 400302-00 Fuel & Lubricants 40,301 59,310 72,372 55,000 55,000303-00 Chemicals --- --- 95 300 300304-00 Uniforms --- --- 211 --- 150 305-00 Tires-Batteries-Accessories --- --- --- --- 300 306-00 Janitorial Supplies 264 364 422 500 650 307-00 Parts - Equipment Maintance 9 1,284 2,707 2,088 2,100 308-00 Maint/Constr-Streets, Etc. 3,422 33 148 1,088 1,500 308-01 Maint/Constr-Buildings, Etc. 3,973 83 73 --- --- 312-00 Heating Supplies 1,249 2,815 3,624 2,904 3,400330-00 Safety Equipment & Supplies --- --- 35 945 500399-00 General Supplies 5,128 3,408 2,583 2,000 2,000

SUBTOTAL 54,455 68,953 82,850 65,175 66,300

OTHER CHARGES401-00 Insurance 6,584 2,001 2,586 3,207 3,590402-00 Membership & Subscriptions 1,968 2,646 1,146 800 800499-01 COVID-19 Expenses --- --- --- 26 ---

SUBTOTAL 8,552 4,647 3,732 4,033 4,390

CAPITAL OUTLAY599-00 Other Improvements 2,486,089 885,303 --- --- ---

SUBTOTAL 2,486,089 885,303 --- --- ---

DEBT SERVICE601-00 Lease - Principal 29,714 32,455 42,088 42,983 43,865 602-00 Lease - Interest 3,633 5,869 7,907 7,012 6,130

SUBTOTAL 33,347 38,324 49,995 49,995 49,995

TOTAL AIRPORT MAINT 2,635,127$ 1,057,415$ 203,813$ 189,265$ 197,130$

BUDGET DETAIL

152

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-17-3

FUND: GENERALDEPARTMENT: BUILDING

MAINTENANCE Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES201-00 Utilities 8,850 9,172 8,811 9,000 9,200210-00 Maintenance/Building 1,731 4,152 550 500 --- 299-00 Other Contractual Services 6,478 6,623 6,503 8,825 12,000

SUBTOTAL 17,059 19,947 15,864 18,325 21,200

COMMODITIES306-00 Janitorial Supplies 1,317 1,610 1,361 1,165 1,600308-01 Maint/Constr-Buildings, Etc. 2,974 --- 134 400 400 399-00 General Supplies 65 20 281 700 800

SUBTOTAL 4,356 1,630 1,776 2,265 2,800

OTHER CHARGES401-00 Insurance 545 516 498 538 691499-01 COVID-19 Expenses --- --- --- 5,500 11,000

SUBTOTAL 545 516 498 6,038 11,691

CAPITAL OUTLAY502-00 Buildings 2,700 --- --- 1,460 ---

SUBTOTAL 2,700 --- --- 1,460 ---

TOTAL BUILDING MAINT 24,660$ 22,093$ 18,138$ 28,088$ 35,691$

BUDGET DETAIL

153

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 10-18-1

FUND: GENERALDEPARTMENT: GIS Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 38,745 39,323 41,161 41,393 42,665120-00 FICA Contribution 2,641 2,563 2,670 2,839 3,290140-00 Group Insurance-Employee 7,695 7,984 8,967 9,739 10,532140-01 Group Insurance-Offset 8,816 9,594 10,769 11,565 12,508 150-00 Retirement Contrib - LAGERS 3,924 4,409 4,913 6,382 6,845150-01 Retirement Contrib - ICMA 760 781 813 824 843 170-00 Longevity 254 278 302 326 350 180-00 Lasers --- 75 825 --- ---

SUBTOTAL 62,835 65,007 70,420 73,068 77,033

CONTRACTUAL SERVICES202-00 Telephone 155 155 161 151 160205-00 Postage 1 1 --- --- --- 207-00 Travel & Training --- --- --- --- 200 211-00 Maint/Equip-O/S Vendors 2,430 1,515 1,515 2,430 2,457 299-00 Other Contractual Services 4,801 4,800 4,800 7,619 6,819

SUBTOTAL 7,387 6,471 6,476 10,200 9,636

COMMODITIES301-00 Office Supplies 1,168 1,082 175 1,250 1,500399-00 General Supplies 477 1,748 1,233 600 700

SUBTOTAL 1,645 2,830 1,408 1,850 2,200

OTHER CHARGES401-00 Insurance 3,242 3,309 3,286 3,702 4,439

SUBTOTAL 3,242 3,309 3,286 3,702 4,439

TOTAL GIS 75,109$ 77,617$ 81,590$ 88,820$ 93,308$

BUDGET DETAIL

154

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SERVICE CHARGES & FEES70R6500100 Metered Sales 1,920,255 1,949,368 2,046,292 1,945,000 2,139,50070R6500200 Sewer Use Charge 1,924,682 1,926,933 2,043,744 1,998,940 2,198,83070R6500201 Industrial Use Charge 11,800 --- --- --- --- 70R6500300 PWSD #1 Sales 889,008 1,019,537 1,052,204 994,300 1,093,73070R6500400 Bulk Water Sales 810 1,148 580 580 60070R6500500 Penalties 37,833 33,215 34,314 36,000 36,00070R6500600 Late Service Charges 23,520 25,470 22,590 21,800 22,00070R6500601 Disconnect/Reconnect Charges 4,540 7,815 8,940 9,100 8,90070R6500700 Tapping Fees 27,980 27,900 24,300 10,000 10,00070R6500800 Service Initiation Fees 22,591 22,145 21,840 23,000 22,000

SUBTOTAL 4,863,019 5,013,531 5,254,804 5,038,720 5,531,560

70R7002000 Federal Grants --- --- --- --- --- 70R7002001 Reimbursement - Joint Projects --- 4,902 --- --- --- 10R7002002 CARES Act Reimbursement --- --- --- 2,972 ---

SUBTOTAL --- 4,902 --- 2,972 ---

PROPERTY REVENUE70R7506000 Sale of Property 1,436 1,023 6,809 --- ---

SUBTOTAL 1,436 1,023 6,809 --- ---

70R8002000 Department Reimbursement 1,852 1,590 2,226 3,000 2,500 SUBTOTAL 1,852 1,590 2,226 3,000 2,500

OTHER REVENUES70R8901000 Interest on Investments 41,343 78,384 105,437 73,700 23,00070R8909000 Miscellaneous 94,244 54,682 71,658 26,500 1,500

SUBTOTAL 135,587 133,066 177,095 100,200 24,500

OTHER FINANCING SOURCES70R9502000 Bond Proceeds 2,965,000 --- 230,000 1,690,000 --- 70R9503000 Bond Premium 106,676 --- --- 167,795 ---

SUBTOTAL 3,071,676 --- 230,000 1,857,795 ---

8,073,570 5,154,112 5,670,934 7,002,687 5,558,560

4,969,871 4,914,252 4,242,887 4,997,341$ 4,737,000

13,043,441$ 10,068,364$ 9,913,821$ 12,000,028$ 10,295,560$

Revenue Summary

WATER/WASTEWATER (70)

TOTAL WATER/WASTEWATER REVENUES

TOTAL ANTICIPATED FUNDS AVAILABLE

BEGINNING RESOURCES

REVENUE FROM OTHER AGENCIES

INTRAGOVERNMENTAL REVENUE

BUDGET DETAIL

155

CITY OF MARYVILLEANNUAL BUDGETFY 2021

WATER/WASTEWATER FUND (70) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

ADMINISTRATION

Personnel 201,282 243,727 244,133 247,444 286,895

Contractual Services 306,353 328,985 344,289 448,226 489,158

Commodities 289 509 976 4,500 1,500

Other Operating Charges 154,067 163,864 180,478 167,216 183,345

Capital Outlay 2,894,031 19,000 144,842 3,800 15,000

Debt Service 1,763,715 1,978,936 1,763,228 1,914,645 1,820,630

Total 5,319,737 2,735,021 2,677,946 2,785,831 2,796,528

WATER TREATMENT

Personnel --- --- --- --- ---

Contractual Services 654,502 688,295 725,791 819,700 764,614

Commodities 1,251 7,013 17,948 24,950 100,500

Other Operating Charges 1,590 7,529 4,124 4,322 4,322

Capital Outlay 91,167 24,567 --- 10,514 74,000

Debt Service --- --- --- --- ---

Total 748,510 727,404 747,863 859,486 943,436

WATER MAINTENANCE

Personnel 314,136 309,666 261,988 205,729 286,969

Contractual Services 47,677 21,504 32,147 34,575 63,381

Commodities 132,709 154,836 113,410 133,869 179,750

Other Operating Charges 12,482 17,170 16,595 17,408 16,886

Capital Outlay --- --- --- 20,000 37,000

Debt Service --- 17,792 33,583 33,583 33,583

Total 507,004 520,968 457,723 445,164 617,569

WATER CONSTRUCTION

Personnel --- --- --- --- ---

Contractual Services --- --- --- --- ---

Commodities --- --- --- --- ---

Other Operating Charges --- --- --- --- ---

Capital Outlay 154,347 52,092 68,493 1,959,289 690,000

Debt Service --- --- --- --- ---

Total 154,347 52,092 68,493 1,959,289 690,000

WASTEWATER TREATMENT

Personnel --- --- --- --- ---

Contractual Services 416,010 426,316 441,562 424,307 453,726

Commodities --- 1,013 5,197 2,000 3,500

Other Operating Charges 3,229 2,893 2,893 3,033 3,033

Capital Outlay 54,153 34,987 4,515 --- 38,000

Debt Service --- --- --- --- ---

Total 473,392 465,209 454,167 429,340 498,259

WASTEWATER MAINTENANCE

Personnel 189,688 173,678 204,931 260,195 263,319

Contractual Services 79,155 59,133 74,700 88,397 128,102

Commodities 57,581 68,850 46,296 68,428 81,700

Other Operating Charges 22,837 76,463 14,161 12,166 18,057

Capital Outlay 140,558 421,816 23,836 12,567 20,000

Debt Service --- --- --- --- 19,515

Total 489,819 799,940 363,924 441,753 530,693

WASTEWATER CONSTRUCTION

Personnel --- --- --- --- ---

Contractual Services --- --- 321 335 350

Commodities --- --- --- --- ---

Other Operating Charges --- --- --- --- ---

Capital Outlay 314,515 322,717 14,690 386,036 1,021,961

Debt Service --- --- --- --- ---

Total 314,515 322,717 15,011 386,371 1,022,311

TOTAL EXPENDITURES

Personnel 705,106 727,071 711,052 713,368 837,183

Contractual Services 1,503,697 1,524,233 1,618,810 1,815,540 1,899,331

Commodities 191,830 232,221 183,827 233,747 366,950

Other Operating Charges 194,205 267,919 218,251 204,145 225,643

Capital Outlay 3,648,771 875,179 256,376 2,392,206 1,895,961

Debt Service 1,763,715 1,996,728 1,796,811 1,948,228 1,873,728Total 8,007,324$ 5,623,351$ 4,785,127$ 7,307,234$ 7,098,796$

Expenditure Summary

BUDGET DETAIL

156

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-70-1

FUND: WATER/WASTEWATERDEPARTMENT: ADMINISTRATION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 147,769 179,163 176,588 174,998 200,437115-00 Overtime --- --- --- 11 --- 120-00 FICA Contribution 10,665 13,023 12,848 12,942 15,363140-00 Group Insurance-Employee 14,293 16,838 18,844 19,680 23,955140-01 Group Insurance-Offset 12,991 13,972 10,854 10,718 13,201150-00 Retirement Contrib - LAGERS 14,997 19,383 21,289 25,921 32,333150-01 Retirement Contrib - ICMA 275 813 1,569 1,625 1,217160-00 Unemployment Insurance --- --- --- 1,232 --- 170-00 Longevity 292 379 429 317 389180-00 Lasers --- 156 1,712 --- ---

SUBTOTAL 201,282 243,727 244,133 247,444 286,895

CONTRACTUAL SERVICES202-00 Telephone 459 459 462 455 500203-00 Printing & Advertising 655 953 644 662 750205-00 Postage 19,286 18,979 19,115 19,800 21,000207-00 Travel & Training 442 --- --- 60 500211-00 Maint/Equip-O/S Vendors 12,923 9,208 9,040 13,350 13,479211-04 Central Garage - Overhead 27 43 1 --- --- 214-00 Independent Audit 12,573 11,805 14,803 16,167 16,975216-00 Professional Services 1,825 5,825 600 87,765 86,390 217-00 Billing & Administrative Charges 218,809 219,202 243,778 243,967 255,879299-00 Other Contractual Services 39,354 62,511 55,846 66,000 93,685

SUBTOTAL 306,353 328,985 344,289 448,226 489,158

COMMODITIES301-00 Office Supplies 232 139 185 200 500399-00 General Supplies 57 370 791 4,300 1,000

SUBTOTAL 289 509 976 4,500 1,500

OTHER CHARGES401-00 Insurance 13,348 12,528 15,089 16,031 18,655402-00 Membership & Subscriptions 55 --- --- --- --- 406-00 Refunds 1,208 513 10,105 493 1,500410-00 Contingencies --- --- --- --- 3,196,764411-00 PILOT Fees 138,773 148,866 154,739 146,994 161,690415-00 Operating Permits/Fees 200 500 500 200 500420-00 Uncollectible Water Bills 483 1,457 45 500 1,000499-00 Miscellaneous Charges --- --- --- 125 --- 499-00 Miscellaneous Charges --- --- --- 2,873 ---

SUBTOTAL 154,067 163,864 180,478 167,216 3,380,109

CAPITAL OUTLAY599-00 Other Improvements 2,894,031 19,000 144,842 3,800 15,000

SUBTOTAL 2,894,031 19,000 144,842 3,800 15,000

DEBT SERVICE601-00 Principal - Lease 276,958 281,113 70,935 --- --- 601-01 Principal - 2009 Bonds/'19 COPS 385,000 400,000 --- 50,000 250,000 601-02 Principal -2013/2019 Bonds 235,000 235,000 660,000 750,000 600,000 601-04 Principal - 2010/2019 COPs - Tower --- 120,000 125,000 150,000 130,000 601-09 Principal - 2017 COPs 115,000 260,000 265,000 275,000 280,000 602-00 Interest - Lease 7,486 3,331 176 --- --- 602-01 Interest - 2009 Bonds/'19 COPS 31,400 16,000 --- 47,696 65,600 602-02 Interest - 2013/2019 Bonds 455,815 452,701 444,280 420,733 372,950 602-04 Interest - 2010/2019 COPs - Towers 54,852 122,273 117,459 102,355 58,075602-09 Interest - 2017 COPs 125,504 85,050 77,175 69,075 60,750 603-00 Fiscal Agent Fees-2013 Bonds 318 318 318 305 305603-01 Fiscal Agent Fees-'10 COPs 2,014 2,014 2,014 2,685 2,050 603-02 Fiscal Agent Fees-2009/2017 Bonds 265 1,136 871 871 900604-00 Bond Issuance Costs 74,103 --- --- 45,925 ---

SUBTOTAL 1,763,715 1,978,936 1,763,228 1,914,645 1,820,630

TOTAL W/S ADMINISTRATION 5,319,737$ 2,735,021$ 2,677,946$ 2,785,831$ 5,993,292$

BUDGET DETAIL

157

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-72-2

FUND: WATER/WASTEWATERDEPARTMENT: WATERDIVISION: TREATMENT Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES201-00 Utilities 171,305 175,031 156,559 152,200 160,000202-00 Telephone --- --- --- --- 50210-00 Maintenance/Building --- 4,311 --- --- 1,000 211-00 Maint/Equip-O/S Vendors 39,123 18,913 30,894 62,000 45,000212-00 Other Maintenance 309 1,103 --- --- 500 299-00 Other Contractual Services 443,765 488,937 538,338 605,500 558,064

SUBTOTAL 654,502 688,295 725,791 819,700 764,614

COMMODITIES302-00 Fuel & Lubricants --- 817 2,197 1,650 3,000

303-00 Chemicals --- --- --- 11,500 75,000307-00 Parts - Equipment Maintance 1,251 4,581 15,751 3,500 9,500 399-00 General Supplies --- 1,615 --- 8,300 13,000

SUBTOTAL 1,251 7,013 17,948 24,950 100,500

OTHER CHARGES401-00 Insurance 1,590 7,529 4,124 4,322 4,322

SUBTOTAL 1,590 7,529 4,124 4,322 4,322

CAPITAL OUTLAY502-00 Buildings 32,922 --- --- --- --- 504-00 Mechanical & Auto Equipment 9,939 24,567 --- 10,514 --- 599-00 Other Improvements 48,306 --- --- --- 74,000

SUBTOTAL 91,167 24,567 --- 10,514 74,000

TOTAL WATER TREATMENT 748,510$ 727,404$ 747,863$ 859,486$ 943,436$

BUDGET DETAIL

158

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-72-3

FUND: WATER/WASTEWATERDEPARTMENT: WATERDIVISION: MAINTENANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 192,460 186,799 157,336 125,805 157,520115-00 Overtime 9,093 11,480 9,800 6,000 11,500120-00 FICA Contribution 13,811 13,644 11,943 9,790 12,981140-00 Group Insurance-Employee 37,788 36,721 41,503 31,314 44,432140-01 Group Insurance-Offset 38,312 35,992 21,067 12,252 30,359150-00 Retirement Contrib - LAGERS 19,827 21,811 13,714 17,734 27,324150-01 Retirement Contrib - ICMA 1,857 1,841 1,987 1,702 2,169160-00 Unemployment Insurance --- --- --- 537 --- 170-00 Longevity 988 1,104 811 595 684180-00 Lasers --- 274 3,827 --- ---

SUBTOTAL 314,136 309,666 261,988 205,729 286,969

CONTRACTUAL SERVICES201-00 Utilities 6,415 6,334 5,428 5,400 6,500 202-00 Telephone 855 809 1,174 1,135 1,200 203-00 Printing & Advertising 90 --- 105 100 250 205-00 Postage --- 13 --- --- 50 207-00 Travel & Training 296 113 958 60 1,000 209-00 Subsistance 252 371 82 100 400 210-00 Maintenance/Building 305 1,898 --- 80 1,000 211-00 Maint/Equip-O/S Vendors 7,710 1,676 7,304 6,500 7,531 211-02 Central Garage - Parts 2,657 830 3,305 3,500 3,200 211-04 Central Garage - Overhead 7,847 5,180 5,462 6,700 6,500 212-00 Other Maintenance 17,782 1,510 3,575 --- 2,500 213-00 Rents 33 --- --- --- 1,000 215-00 Radio Maintenance --- --- --- --- 250 299-00 Other Contractual Services 3,435 2,770 4,754 11,000 32,000

SUBTOTAL 47,677 21,504 32,147 34,575 63,381

COMMODITIES301-00 Office Supplies 4,297 8,626 6,132 4,000 6,000 302-00 Fuel & Lubricants 13,624 16,342 15,023 14,000 16,000 303-00 Chemicals --- 710 1,241 1,000 1,200 305-00 Tires-Batteries-Accessories 2,123 4,592 671 2,000 3,000 306-00 Janitorial Supplies 66 141 0 150 250 307-00 Parts - Equipment Maintance 9,744 6,627 3,915 4,500 10,000 308-00 Maint/Constr-Streets, Etc. 16,721 30,726 32,067 12,047 40,000 308-01 Maint/Constr-Buildings, Etc. 3,456 2,048 1,232 2,172 2,000 309-00 Training Materials --- --- --- --- 300 330-00 Safety Equipment & Supplies 1,404 3,393 1,862 3,000 3,000 350-00 Fire Hydrants 5,858 4,979 13,188 3,000 15,000 351-00 Water Meters 23,672 7,615 9,227 15,000 15,000 352-00 Valves & Fittings 43,689 53,542 20,892 50,000 50,000 353-00 Pipe 3,341 7,686 2,813 10,000 10,000 399-00 General Supplies 4,714 7,809 5,147 13,000 8,000

SUBTOTAL 132,709 154,836 113,410 133,869 179,750

OTHER CHARGES401-00 Insurance 12,251 16,816 16,307 15,667 13,986402-00 Membership & Subscriptions 231 354 288 1,649 2,900499-00 Miscellaneous Charges --- --- --- 92 ---

SUBTOTAL 12,482 17,170 16,595 17,408 16,886

CAPITAL OUTLAY502-00 Buildings --- --- --- 20,000 10,000 504-00 Mechanical & Auto Equipment --- --- --- --- 27,000

SUBTOTAL --- --- --- 20,000 37,000

DEBT SERVICE601-00 Principal - Lease --- 17,792 33,583 33,583 33,583

SUBTOTAL --- 17,792 33,583 33,583 33,583

TOTAL WATER MAINT 507,004$ 520,968$ 457,723$ 445,164$ 617,569$

BUDGET DETAIL

159

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-72-4

FUND: WATER/WASTEWATERDEPARTMENT: WATER Actual Actual Actual Estimated BudgetDIVISION: CONSTRUCTION FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CAPITAL OUTLAY520-04 Water Line Projects 124,347 39,415 68,493 99,264 490,000 599-00 Other Improvements 30,000 12,677 --- 1,860,025 200,000

TOTAL WATER CONSTR 154,347$ 52,092$ 68,493$ 1,959,289$ 690,000$

BUDGET DETAIL

160

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-74-2

FUND: WATER/WASTEWATERDEPARTMENT: SEWERDIVISION: TREATMENT Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES201-00 Utilities 112,501 122,728 119,633 107,142 120,000202-00 Telephone 79 24 7 10 50211-00 Maint/Equip-O/S Vendors 6,702 12,368 21,046 11,773 15,500212-00 Other Maintenance 240 --- 1,261 998 6,500 299-00 Other Contractual Services 296,488 291,196 299,615 304,384 311,676

SUBTOTAL 416,010 426,316 441,562 424,307 453,726

COMMODITIES302-00 Fuel & Lubricants --- --- 2,197 --- --- 308-01 Maint/Constr-Buildings, Etc. --- 1,013 3,000 --- 500399-00 General Supplies --- --- --- 2,000 3,000

SUBTOTAL --- 1,013 5,197 2,000 3,500

OTHER CHARGES401-00 Insurance 3,229 2,893 2,893 3,033 3,033

SUBTOTAL 3,229 2,893 2,893 3,033 3,033

CAPITAL OUTLAY504-00 Mechanical & Auto Equipment 54,153 34,987 4,515 --- 38,000

SUBTOTAL 54,153 34,987 4,515 --- 38,000

TOTAL SEWER TREATMENT 473,392$ 465,209$ 454,167$ 429,340$ 498,259$

BUDGET DETAIL

161

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-74-3

FUND: WATER/WASTEWATERDEPARTMENT: SEWERDIVISION: MAINTENANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 125,498 112,927 130,665 161,321 167,955115-00 Overtime 2,991 6,241 5,234 6,500 2,175120-00 FICA Contribution 9,369 8,920 10,110 12,957 13,086140-00 Group Insurance-Employee 24,667 20,485 27,414 40,122 43,691140-01 Group Insurance-Family 13,614 8,543 9,797 9,361 5,343150-00 Retirement Contrib - LAGERS 10,806 13,343 16,251 26,497 27,537150-01 Retirement Contrib - ICMA 2,056 2,127 2,197 2,600 2,620160-00 Unemployment --- 171 --- --- --- 170-00 Longevity 687 723 759 837 912180-00 Lasers --- 198 2,504 --- ---

SUBTOTAL 189,688 173,678 204,931 260,195 263,319

CONTRACTUAL SERVICES201-00 Utilities 39,635 33,358 49,684 42,500 50,000 202-00 Telephone 857 1,200 1,324 1,540 2,000 203-00 Printing & Advertising 145 107 105 91 150 205-00 Postage 705 923 --- 1,100 1,000 207-00 Travel & Training 941 807 677 52 4,000 209-00 Subsistance 83 79 --- 50 200 210-00 Maintenance/Building --- 1,503 --- 600 1,000 211-00 Maint/Equip-O/S Vendors 12,546 10,220 8,934 17,500 15,031 211-02 Central Garage - Parts 2,644 647 1,966 1,200 2,500 211-04 Central Garage - Overhead 6,966 2,930 3,932 3,450 4,000 212-00 Other Maintenance 5,034 1,954 1,400 5,000 25,000 213-00 Rents --- --- 706 --- 1,000 215-00 Radio Maintenance --- --- --- --- 500 216-00 Professional Services --- --- --- --- 1,000 299-00 Other Contractual Services 9,599 5,405 5,972 15,314 20,721

SUBTOTAL 79,155 59,133 74,700 88,397 128,102

COMMODITIES301-00 Office Supplies 5,844 3,495 1,395 3,500 3,500 302-00 Fuel & Lubricants 7,170 10,730 8,324 8,500 14,000 303-00 Chemicals 639 921 246 --- 1,000 305-00 Tires-Batteries-Accessories 4,213 4,290 60 2,500 3,000 306-00 Janitorial Supplies 168 --- 59 150 200 307-00 Parts - Equipment Maintance 18,063 4,463 4,395 10,000 12,000 308-00 Maint/Constr-Streets, Etc. 9,424 14,093 14,980 15,000 18,000 308-01 Maint/Constr-Buildings, Etc. --- 762 1,164 2,278 1,000 330-00 Safety Equipment & Supplies 2,023 3,330 2,084 2,500 2,500 353-00 Pipe 4,778 8,906 6,980 8,000 8,000 354-00 Manholes, Rings & Lids 1,896 16,216 4,318 13,000 15,000 399-00 General Supplies 3,363 1,644 2,291 3,000 3,500

SUBTOTAL 57,581 68,850 46,296 68,428 81,700

OTHER CHARGES401-00 Insurance 22,802 76,428 14,161 12,159 18,057402-00 Membership & Subscriptions 35 35 --- --- --- 499-00 Miscellaneous Charges --- --- --- 7 ---

SUBTOTAL 22,837 76,463 14,161 12,166 18,057

CAPITAL OUTLAY502-00 Buildings --- 19,679 18,936 --- --- 504-00 Mechanical & Auto Equipment 131,758 378,347 4,900 12,567 --- 508-00 Sanitary Sewer Improvements 8,800 --- --- --- 20,000 599-00 Other Improvements --- 23,790 --- --- ---

SUBTOTAL 140,558 421,816 23,836 12,567 20,000

DEBT SERVICE601-00 Principal - Lease --- --- --- --- 19,515

SUBTOTAL --- --- --- --- 19,515

TOTAL SEWER MAINTENANCE 489,819$ 799,940$ 363,924$ 441,753$ 530,693$

BUDGET DETAIL

162

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 70-74-4

FUND: WATER/WASTEWATERDEPARTMENT: SEWERDIVISION: CONSTRUCTION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- 321 335 350

--- --- 321 335 350

CAPITAL OUTLAY508-00 Sanitary Sewer Improvements 289,015 314,217 14,690 386,036 821,961 599-00 Other Improvements 25,500 8,500 --- --- 200,000

SUBTOTAL 314,515 322,717 14,690 386,036 1,021,961

TOTAL SEWER CONSTR 314,515$ 322,717$ 15,011$ 386,371$ 1,022,311$

BUDGET DETAIL

163

CITY OF MARYVILLEANNUAL BUDGETFY 2021

MOZINGO RECREATION (80) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

OPERATIONSPersonnel 300,830 344,795 372,573 418,713 482,852Contractual Services 160,357 192,904 260,311 251,259 253,155Commodities 145,420 185,001 197,601 145,062 218,050 Other Operating Charges 286,602 226,878 162,359 165,214 151,552 Capital Outlay --- 787,382 10,300 --- --- Debt Service 38,220 60,698 84,838 75,603 71,551

Total 931,429 1,797,658 1,087,982 1,055,851 1,177,160

LAKE PATROLPersonnel 48,803 53,797 40,588 42,566 45,388Contractual Services 4,957 9,766 3,845 4,438 5,850Commodities 4,460 7,396 2,551 2,975 22,750 Other Operating Charges 3,792 3,589 3,740 3,096 3,251 Capital Outlay --- --- --- --- 17,000 Debt Service --- --- --- --- ---

Total 62,012 74,548 50,724 53,075 94,239

MAINTENANCEPersonnel 609,912 623,561 565,206 505,393 581,242Contractual Services 168,280 166,857 181,624 178,144 196,836Commodities 167,441 139,088 170,444 135,510 204,750 Other Operating Charges 36,710 39,558 40,884 39,110 38,662 Capital Outlay 254,136 106,290 283,992 --- 656,500 Debt Service 78,182 --- 20,290 48,696 120,696

Total 1,314,661 1,075,354 1,262,440 906,853 1,798,686

TOTAL EXPENDITURESPersonnel 959,545 1,022,153 978,367 966,672 1,109,482Contractual Services 333,594 369,527 445,780 433,841 455,841Commodities 317,321 331,485 370,596 283,547 445,550Other Operating Charges 327,104 270,025 206,983 207,420 193,465Capital Outlay 254,136 893,672 294,292 0 673,500Debt Service 116,402 60,698 105,128 124,299 192,247

Total 2,308,102$ 2,947,560$ 2,401,146$ 2,015,779$ 3,070,085$

Expenditure Summary

BUDGET DETAIL

164

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SALES TAX80R5101000 Sales Tax 968,274 945,726 948,116 1,007,660 997,58080R5102000 Use Tax --- --- 11,016 102,500 66,500

SUBTOTAL 968,274 945,726 959,132 1,110,160 1,064,080

SERVICE CHARGES & FEES80R6501000 Gift Cards 3,786 3,930 2,960 1,000 3,500 80R6501200 Greens Fees 258,135 248,112 223,144 245,000 250,00080R6501400 Cart Rentals 155,115 140,295 130,178 135,000 140,00080R6501500 Pro Shop Sales 61,609 70,172 65,437 55,000 60,00080R6501600 Driving Range Fees 21,782 13,350 13,531 13,280 15,00080R6501700 Golf Simulator --- 7,180 12,855 6,000 6,50080R6502005 Concession Stand Revenue 103,956 80,317 78,129 65,000 60,00080R6503500 Camping Fees 274,600 248,822 313,459 390,000 260,00080R6504500 Boating Fees 69,699 58,018 56,772 52,000 55,00080R6505500 Shelter Fees 3,945 5,085 5,143 2,200 4,00080R6507500 Fishing Tournaments 3,109 5,801 3,100 1,900 4,00080R6508000 Multi Purpose Bldg Rental 7,477 6,745 6,180 3,500 4,50080R6508100 Conference Center Rentals --- 96,610 169,961 155,000 155,00080R6508101 Catering Permits --- 2,000 1,015 500 1,50080R6508500 Cabin Rentals 225,018 239,264 225,995 225,000 230,00080R6509500 Mozingo Youth Cabins 10,818 9,381 11,000 6,000 7,500

SUBTOTAL 1,199,049 1,235,082 1,318,859 1,356,380 1,256,500

80R7002000 Federal Grants 1,372 --- --- --- --- 10R7002002 CARES Act Reimbursement --- --- --- 5,300 3,500

SUBTOTAL 1,372 --- --- 5,300 3,500

PROPERTY REVENUE80R7506000 Sale of Property --- 4,792 --- --- --- 80R7505000 Restaurant Lease --- 2,500 27,500 30,000

SUBTOTAL --- 4,792 2,500 27,500 30,000

OTHER REVENUES80R8901000 Interest on Investments 5,174 6,027 6,707 5,200 3,20080R8902001 Designated Donations 22,716 25,498 23,000 --- 15,00080R8909000 Miscellaneous 15,832 11,854 20,715 13,620 13,000 80R8909001 Over/Short Cash 2 (13) --- (1) ---

SUBTOTAL 43,724 43,366 50,422 18,819 31,200

OTHER FINANCING SOURCES70R9502000 Bond & Lease Proceeds 230,000 114,235 225,000 --- 450,000

SUBTOTAL 230,000 114,235 225,000 --- 450,000 --- ---

2,442,419 2,343,201 2,555,913 2,518,159 2,835,280

781,215 931,496 339,047 510,633 995,000

3,223,634$ 3,274,697$ 2,894,960$ 3,028,792$ 3,830,280$

TOTAL MOZINGO RECREATION REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

MOZINGO RECREATION (80)

REVENUE FROM OTHER AGENCIES

BUDGET DETAIL

165

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 80-80-7

FUND: MOZINGO RECREATIONDEPARTMENT: OPERATIONS Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 242,346 271,835 291,062 314,272 353,741115-00 Overtime 4,722 4,298 5,692 6,000 5,000120-00 FICA Contribution 18,412 21,100 23,030 24,797 27,478140-00 Group Insurance-Employee 19,882 25,751 30,716 40,742 47,868140-01 Group Insurance-Family 2,015 3,941 1,006 7,009 11,290 150-00 Retirement Contrib - LAGERS 13,130 16,682 17,058 23,677 36,257150-01 Retirement Contrib - ICMA 200 770 877 1,112 764160-00 Unemployment Insurance --- --- --- 746 --- 170-00 Longevity 123 243 302 358 454180-00 Health Reimbursement Account --- 175 2,830 --- ---

SUBTOTAL 300,830 344,795 372,573 418,713 482,852

CONTRACTUAL SERVICES201-00 Utilities 16,147 43,382 56,960 52,000 58,000 202-00 Telephone 1,101 1,919 2,066 2,005 2,100203-00 Printing & Advertising 5,415 4,508 3,166 1,500 3,000203-01 Marketing & Advertising 23,281 28,678 62,337 46,000 45,000205-00 Postage 141 255 222 25 150207-00 Travel & Training 1,711 2,778 1,299 3,496 4,000210-00 Maintenance/Building --- 3,473 3,492 10,664 2,500 211-00 Maint/Equip-O/S Vendors 1,549 3,987 4,896 2,000 4,336 213-00 Rents 3,750 7,547 7,946 8,150 8,200 214-00 Independent Audit 6,209 7,270 6,730 6,925 7,200 216-00 Professional Services 9,625 14,114 5,959 325 10,500217-00 Billings & Administration 16,227 16,103 17,252 18,169 18,169299-00 Other Contractual Services 75,201 58,890 87,986 100,000 90,000

SUBTOTAL 160,357 192,904 260,311 251,259 253,155

COMMODITIES301-00 Office Supplies 1,641 1,909 2,406 3,000 2,600302-00 Fuel & Lubricants 5,148 4,959 4,924 3,000 5,000304-00 Uniforms 1,835 1,174 262 --- 1,500 306-00 Janitorial Supplies 5,965 10,067 8,487 7,100 8,500 307-00 Parts - Equipment Maintance 145 117 149 --- 200 308-00 Maint/Constr-Streets, Etc. 58 49 163 107 --- 308-01 Maint/Constr-Buildings, Etc. 12 652 433 1,700 35,000 310-00 Recreastion Supplies 9,400 1,906 8,744 500 15,500312-00 Heating Supplies --- 11,711 6,848 9,100 9,000330-00 Safety Equip & Supplies --- 99 --- 55 --- 340-00 Driving Range Supplies 1,759 871 3,506 1,500 750389-00 Concession Supplies 59,217 66,158 71,404 40,000 65,000 389-01 Pro Shop Merchandise 47,232 57,775 64,111 50,000 50,000399-00 General Supplies 4,893 25,558 24,130 21,000 17,500399-02 Cabin Accessories 8,115 1,996 2,034 8,000 7,500

SUBTOTAL 145,420 185,001 197,601 145,062 218,050

OTHER CHARGES401-00 Insurance 21,573 22,300 25,492 27,804 35,306402-00 Membership & Subscriptions 3,069 918 1,299 940 2,800406-00 Refunds --- --- 1,088 1,900 1,200 407-00 Transfers Out 260,161 202,434 133,294 123,805 105,946410-00 Contingencies --- --- --- --- 760,195415-00 Operating Permits & Fees 1,799 1,211 1,186 1,296 1,300499-00 Miscellaneous Charges --- 15 --- 4,169 --- 499-01 COVID-19 Expenses --- --- --- 5,300 5,000

SUBTOTAL 286,602 226,878 162,359 165,214 911,747

CAPITAL OUTLAY502-00 Buildings --- 582,773 10,300 --- --- 504-00 Mechanical & Auto Equipment --- 186,032 --- --- --- 599-00 Other Improvements --- 18,577 --- --- ---

SUBTOTAL --- 787,382 10,300 --- ---

DEBT SERVICE601-00 Principal --- 3,450 23,364 14,710 11,174601-04 Lease - Principal - Golf Carts 38,220 56,645 58,320 58,320 58,320602-02 Interest --- 603 3,154 2,573 2,057

SUBTOTAL 38,220 60,698 84,838 75,603 71,551

TOTAL MOZINGO OPERATIONS 931,429$ 1,797,658$ 1,087,982$ 1,055,851$ 1,937,355$

BUDGET DETAIL

166

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 80-82-5

FUND: MOZINGO RECREATIONDEPARTMENT: LAKE PATROL Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 33,929 37,790 26,718 27,465 29,000115-00 Overtime 3,470 3,775 3,971 4,000 4,000120-00 FICA Contribution 2,748 3,152 2,309 2,404 2,524140-00 Group Insurance-Employee 4,254 5,497 4,425 4,699 5,266140-01 Group Insurance-Family 2,850 1,720 1,171 1,326 1,697150-00 Retirement Contrib - LAGERS 1,300 1,219 1,148 2,249 2,451 150-01 Retirement Contrib - ICMA 252 576 413 423 450180-00 Lasers --- 68 433 --- ---

SUBTOTAL 48,803 53,797 40,588 42,566 45,388

CONTRACTUAL SERVICES201-00 Utilities 300 285 237 315 300 202-00 Telephone 932 982 712 300 750 203-00 Printing & Advertising 972 1,443 1,012 1,449 1,500205-00 Postage --- 15 --- --- --- 207-00 Travel & Training --- --- 390 13 --- 210-00 Maintenance/Building 311 --- --- --- --- 211-00 Maint/Equip-O/S Vendors 929 3,285 340 811 650211-02 Central Garage - Parts --- 1,053 308 350 650211-04 Central Garage - Overhead 962 1,245 789 950 1,000215-00 Radio Maintenance --- 675 --- 250 500299-00 Other Contractual Services 551 783 57 --- 500

SUBTOTAL 4,957 9,766 3,845 4,438 5,850

COMMODITIES301-00 Office Supplies & Tools --- --- --- 150 200302-00 Fuel & Lubricants 1,267 703 596 450 750304-00 Uniforms 1,154 1,730 924 750 1,200305-00 Tires-Batteries-Accessories 46 1,589 170 75 100307-00 Parts - Equipment Maintance 426 --- 227 350 500330-00 Safety Equipment & Supplies 79 622 --- --- 18,000 399-00 General Supplies 1,488 2,752 634 1,200 2,000

SUBTOTAL 4,460 7,396 2,551 2,975 22,750

OTHER CHARGES401-00 Insurance 3,792 3,589 3,740 3,096 3,251402-00 Memberships & Subscriptions --- --- --- --- ---

SUBTOTAL 3,792 3,589 3,740 3,096 3,251

CAPITAL OUTLAY504-00 Mechanical & Auto Equipment --- --- --- --- 17,000

SUBTOTAL --- --- --- --- 17,000

TOTAL MOZINGO LAKE PATROL 62,012$ 74,548$ 50,724$ 53,075$ 94,239$

BUDGET DETAIL

167

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 80-87-3

FUND: MOZINGO RECREATIONDEPARTMENT: MAINTENANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 429,338 429,107 382,110 327,502 378,581115-00 Overtime 8,733 13,384 12,226 26,055 11,500120-00 FICA Contribution 32,552 33,118 29,543 26,849 30,039140-00 Group Insurance-Employee 54,223 63,254 58,206 48,734 63,246140-01 Group Insurance-Family 43,932 36,597 31,358 26,202 40,793150-00 Retirement Contrib - LAGERS 30,888 37,994 37,556 42,182 48,728 150-01 Retirement Contrib - ICMA 6,164 6,829 6,036 5,413 5,779160-00 Unemployment Insurance 1,718 194 --- --- --- 170-00 Longevity 2,364 2,484 2,696 2,456 2,576180-00 Lasers --- 600 5,475 --- ---

SUBTOTAL 609,912 623,561 565,206 505,393 581,242

CONTRACTUAL SERVICES201-00 Utilities 75,746 81,629 85,880 90,000 88,500 202-00 Telephone 2,003 1,971 1,744 1,970 2,100203-00 Printing & Advertising 67 104 10 100 100205-00 Postage 154 14 22 75 75207-00 Travel & Training 4,493 2,612 4,368 3,200 6,500210-00 Maintenance/Building 2,093 5,674 13,255 8,351 8,500211-00 Maint/Equip-O/S Vendors 18,217 12,121 12,524 5,600 10,061211-02 Central Garage - Parts 6,247 4,944 7,574 5,288 10,000211-04 Central Garage - Overhead 40,979 37,592 34,321 45,000 45,000212-00 Other Maintenance 9,875 9,978 9,870 10,000 10,000213-00 Rents 228 --- 600 560 1,000299-00 Other Contractual Services 8,178 10,218 11,456 8,000 15,000

SUBTOTAL 168,280 166,857 181,624 178,144 196,836

COMMODITIES301-00 Office Supplies 1,052 768 800 1,000 1,000302-00 Fuel & Lubricants 39,411 38,248 36,922 23,000 35,000303-00 Chemicals 50,298 35,783 47,253 42,000 50,000304-00 Uniforms 167 --- --- --- --- 305-00 Tires-Batteries-Accessories 4,279 2,439 2,526 1,950 4,000306-00 Janitorial Supplies 356 2,758 1,547 2,800 3,500307-00 Parts - Equipment Maintance 32,344 15,533 29,727 26,000 28,000308-00 Maint/Constr-Streets, Etc. 14,846 19,124 16,565 16,400 30,000308-01 Maint/Constr-Buildings, Etc. 7,550 13,527 12,227 8,500 25,500309-00 Training Materials --- --- --- --- --- 312-00 Heating Supplies 2,535 3,586 6,702 6,500 12,000330-00 Safety Supplies 515 77 190 100 250399-00 General Supplies 9,393 3,269 13,003 5,360 10,000 399-01 Golf Course Accessories 4,695 3,976 2,982 1,900 5,500

SUBTOTAL 167,441 139,088 170,444 135,510 204,750

OTHER CHARGES401-00 Insurance 35,385 38,288 39,810 37,033 36,662402-00 Memberships & Subscriptions 1,325 1,270 1,074 1,934 2,000499-01 COVID-19 Expenses --- --- --- 143 ---

SUBTOTAL 36,710 39,558 40,884 39,110 38,662

CAPITAL OUTLAY502-00 Buildings 32,635 --- --- --- 6,500 504-00 Mechanical & Auto Equipment 17,195 3,500 251,512 --- --- 599-00 Other Improvements 204,306 102,790 32,480 --- 650,000

SUBTOTAL 254,136 106,290 283,992 --- 656,500

DEBT SERVICE601-00 Principal - Lease 76,722 --- 17,428 42,771 44,138 601-01 Principal - Series 2020 COPS --- --- --- --- 52,000 602-00 Interest - Lease 1,460 --- 2,862 5,925 4,558 604-00 Bond Issuance Costs --- --- --- --- 20,000

SUBTOTAL 78,182 --- 20,290 48,696 120,696

TOTAL PARK MAINTENANCE 1,314,661$ 1,075,354$ 1,262,440$ 906,853$ 1,798,686$

BUDGET DETAIL

168

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SALES TAX85R5101000 Sales Tax 224,149 235,910 236,691 251,850 249,33085R5102000 Use Tax --- --- 2,754 25,625 16,625

SUBTOTAL 224,149 235,910 239,445 277,475 265,955

INTRAGOV'TAL REVENUES85R8009010 Transfers In - General Fund 323,208 --- --- --- --- 85R8009080 Transfers In - Mozingo Recr Fund 230,000 173,261 101,341 88,081 66,853

SUBTOTAL 553,208 173,261 101,341 88,081 66,853

OTHER REVENUES85R8901000 Interest 5,294 3,026 966 510 20085R8909000 Miscellaneous Revenue --- 293 716 1,065 750 85R9502000 Bond Proceeds 4,065,000 --- --- --- --- 85R9503000 Bond Premium 88,551 --- --- --- ---

SUBTOTAL 4,158,845 3,319 1,682 1,575 950

4,936,202 412,490 342,468 367,131 333,758

--- 772,026 21,074 27,192 55,573

4,936,202$ 1,184,516$ 363,542$ 394,323$ 389,331$

CONF CTR DEBT RETIRE FUND (85)

TOTAL CONF CTR DEBT RET FUND REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

BUDGET DETAIL

169

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 85-00-04

FUND: CONF CTR DEBT RETIRE Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES216-00 Professional Services --- --- 200 2,234 200

SUBTOTAL --- --- 200 2,234 200

OTHER CHARGES407-00 Transfers Out 6,305 7,294 7,989 8,930 2,272410-00 Contingencies --- --- --- --- 55,573

SUBTOTAL 6,305 7,294 7,989 8,930 57,845

CAPITAL OUTLAY502-00 Buildings 3,941,457 827,050 --- --- --- 599-00 Other Improvements 18,357 --- --- --- ---

SUBTOTAL 3,959,814 827,050 --- --- ---

DEBT SERVICE601-01 Principal --- 195,000 200,000 205,000 215,000602-06 Interest 84,021 133,325 127,400 121,325 115,025603-00 Fiscal Agent Fees --- 1,261 1,261 1,261 1,261604-00 Bond Issuance Costs 107,343 --- --- --- ---

SUBTOTAL 191,364 329,586 328,661 327,586 331,286

TOTAL CONF CTR DEBT RETIRE FUND 4,157,483$ 1,163,930$ 336,850$ 338,750$ 389,331$

BUDGET DETAIL

170

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SALES TAXES44R5101000 Sales Tax 936,805 940,643 944,265 993,915 983,97544R5102000 Use Tax --- --- 11,016 101,000 65,525

SUBTOTAL 936,805 940,643 955,281 1,094,915 1,049,500

44R7002000 Federal Grants 9,441 --- 17,050 61,260 218,153 44R7002001 Reimbursement on Joint Projects --- 50,000 14,500 407,766 --- 44R7002002 CARES Act Reimbursement --- --- --- 50,128 ---

` SUBTOTAL 9,441 50,000 31,550 519,154 218,153

OTHER REVENUES44R8901000 Interest on Investments 1,647 21,415 78,480 24,650 1,200 44R8909000 Miscellaneous Revenue --- 1,172 2,866 3,625 3,200

SUBTOTAL 1,647 22,587 81,346 28,275 4,400

OTHER FINANCING SOURCES44R9502000 Bond Proceeds --- 6,450,000 --- 1,475,000 1,800,000 44R9503000 Bond Premium --- 28,626 --- 17,383 ---

--- 6,478,626 --- 1,492,383 1,800,000

947,893 7,491,856 1,068,177 3,134,727 3,072,053

218,122 136,848 136,848 106,396 440,000--- --- 4,268,035 3,278,443 420,000

1,166,015$ 7,628,704$ 5,473,060$ 6,519,566$ 3,932,053$

REVENUE FROM OTHER AGENCIES

TOTAL CAP IMPROV PROJECTS REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

CAPITAL IMPROVEMENTS FUND (44)

BEGINNING BOND CASH RESOURCES

BUDGET DETAIL

171

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 44-00-4

FUND: CAPITAL IMPROVEMENT PROJECTS Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages --- --- 769 19,231 --- 120-00 FICA Contribution --- --- 60 1,501 --- 150-00 Retirement Contrib - LAGERS --- --- 92 2,943 --- 150-01 Retirement Contrib - ICMA --- --- 15 384 ---

SUBTOTAL --- --- 936 24,059 ---

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- 85 848 --- 216-00 Professional Fees 1,300 1,300 200 4,500 400 299-00 Other Contractual Services --- 26,495 16,460 --- ---

SUBTOTAL 1,300 27,795 16,745 5,348 400

OTHER CHARGES404-00 Election Expenses 1,552 --- --- --- --- 407-00 Transfers Out 30,160 29,173 31,954 35,724 9,093410-00 Contingencies --- --- --- 193,239

SUBTOTAL 31,712 29,173 31,954 35,724 202,332

CAPITAL OUTLAY501-00 Land --- 158,782 --- --- --- 502-00 Buildings 1,400 38,148 992,945 3,296,903 20,000503-00 Office Equipment --- --- --- 117,764 8,500 504-00 Mechanical & Auto Equipment --- 113,535 23,402 744,081 98,500 506-00 Street Improvements 107,978 1,783,446 351,096 613,227 2,165,895 506-04 Storm Drainage Improvements --- --- 81,666 --- 40,000 599-00 Other Improvements 9,133 12,000 29,267 136,304 647,434

SUBTOTAL 118,511 2,105,911 1,478,376 4,908,279 2,980,329

DEBT SERVICE601-00 Principal '18 COP issue --- --- 310,000 370,000 385,000 601-01 Principal '13 COP / 845,000 870,000 --- --- --- 601-08 Principal '19 COP issue --- --- --- 10,000 15,000

Principal - Betterment Corp --- --- --- --- 15,000 Principal '20 COP issue --- --- --- --- ---

602-00 Interest - '18 COP issue --- --- 248,770 189,275 178,175 602-01 Interest - '13 COP issue 30,100 13,050 --- --- --- 602-08 Interest - '19 COP issue --- --- --- 27,838 39,056

Interest - Betterment Corp --- --- --- --- 35,746 Interest - '20 COP issue --- --- --- --- 68,745 Betterment Corp Debt Reserves --- --- --- --- 10,150

603-00 Fiscal Agent Fees 2,544 3,614 2,120 2,120 2,120604-00 Bond Issuance Costs --- 173,597 --- 40,575 ---

SUBTOTAL 877,644 1,060,261 560,890 639,808 748,992

TOTAL CIP FUND 1,029,167$ 3,223,140$ 2,088,901$ 5,613,218$ 3,932,053$

BUDGET DETAIL

172

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

ADVALOREM TAXES48R5071000 Real Estate 128,024 97,051 85,612 77,835 111,05548R5071100 Personal Property 45,925 35,170 30,047 31,560 42,04048R5071200 Merchants Surtax 15,222 15,345 15,142 15,485 15,00048R5071300 Utility Property 5,647 4,367 3,649 3,590 5,38548R5081200 Penalties & Interest 884 810 691 550 550

SUBTOTAL 195,702 152,743 135,141 129,020 174,030

SALES TAX48R5101001 Sales Tax for Joint Use Facility 234,204 235,261 236,069 248,485 246,00048R5102000 Use Tax --- --- 2,754 25,625 16,625

SUBTOTAL 234,204 235,261 238,823 274,110 262,625

OTHER REVENUES48R8901000 Interest on Investments 5,707 12,891 18,510 8,200 3,96048R8909000 Miscellaneous Revenue --- 293 716 2,200 2,200

SUBTOTAL 5,707 13,184 19,226 10,400 6,160

OTHER FINANCING SOURCES10R9502000 Bond Proceeds --- 2,390,000 --- --- --- 10R9503000 Premium --- 119,832 --- --- ---

SUBTOTAL --- 2,509,832 --- --- ---

435,613 2,911,020 393,190 413,530 442,815

721,087 785,798 794,619 824,240 857,178

1,156,700$ 3,696,818$ 1,187,809$ 1,237,770$ 1,299,993$

TOTAL DEBT RETIREMENT REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

DEBT RETIREMENT FUND (48)

BUDGET DETAIL

173

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 48-00-0

FUND: DEBT RETIREMENT Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES216-00 Professional Fees 1,150 1,150 200 200 200299-00 Other Contractual Services 8,375 6,282 5,509 5,250 5,500

SUBTOTAL 9,525 7,432 5,709 5,450 5,700

OTHER CHARGES407-00 Transfers Out 7,540 7,293 7,988 8,930 2,272410-00 Contingencies --- --- --- --- 925,934420-00 Uncollectible Delinquent Taxes 11 (36) (240) 100 100

SUBTOTAL 7,551 7,257 7,748 9,030 928,306

DEBT SERVICE601-01 Principal - 2009 G. O. Bonds 75,000 105,000 105,000 115,000 120,000601-06 Principal - 2001 G.O. Bonds 155,000 165,000 160,000 180,000 190,000602-01 Interest - 2009 G.O. Bonds 79,917 68,879 52,044 46,544 40,669602-06 Interest - 2001 G.O. Bonds 43,644 40,086 32,750 24,250 15,000603-00 Fiscal Agent Fees 265 231 318 318 318604-00 Bond Issuance Costs --- 63,314 --- --- --- 604-01 Escrow Account - Refunding Bonds --- 2,445,000 --- --- ---

SUBTOTAL 353,826 2,887,510 350,112 366,112 365,987

TOTAL DEBT RETIREMENT 370,902$ 2,902,199$ 363,569$ 380,592$ 1,299,993$

BUDGET DETAIL

174

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SERVICE CHARGES & FEES50R6509001 State Tonnage Fees 14,576 13,376 13,296 14,035 13,500

SUBTOTAL 14,576 13,376 13,296 14,035 13,500

PROPERTY REVENUE50R7506000 Sale of Property 13,580 13,993 5,955 --- ---

SUBTOTAL 13,580 13,993 5,955 --- ---

INTRAGOV'TAL REVENUES10R8009010 Transfers In - General Fund 12,814 15,023 23,536 29,416 31,900

SUBTOTAL 12,814 15,023 23,536 29,416 31,900

OTHER REVENUES50R8901000 Interest on Investments 820 407 45 --- --- 50R8909000 Miscellaneous Revenue 2,104 1,200 1,200 1,200 1,200

SUBTOTAL 2,924 1,607 1,245 1,200 1,200

43,894 43,999 44,032 44,651 46,600

7,917 7,917 7,917 7,917 ---

51,811$ 51,916$ 51,949$ 52,568$ 46,600$

TOTAL SOLID WASTE REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

SOLID WASTE (50)

BUDGET DETAIL

175

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 50-52-8

FUND: SOLID WASTE Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES207-00 Travel & Training --- --- 125 --- 400 211-00 Maint/Equip-O/S Vendors 192 --- --- --- 430 216-00 Professional Fees 29,900 30,200 30,500 30,500 30,950

SUBTOTAL 30,092 30,200 30,625 30,500 31,780

COMMODITIES303-00 Chemicals 69 220 --- --- --- 399-00 General Supplies 397 --- --- --- 1,200

SUBTOTAL 466 220 --- --- 1,200

OTHER CHARGES401-00 Insurance --- 203 111 116 120408-00 Solid Waste Tonnage Fee 13,311 13,376 13,296 14,035 13,500420-00 Uncollectible Accounts 25 --- --- --- ---

SUBTOTAL 13,336 13,579 13,407 14,151 13,620

TOTAL SOLID WASTE 43,894$ 43,999$ 44,032$ 44,651$ 46,600$

BUDGET DETAIL

176

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

OTHER REVENUES65R5071401 TIF PILOTS - Hy Vee 104,832$ 106,286$ 106,687$ 106,571$ 106,300$ 65R5101002 TIF EATS - Hy Vee 60,321 58,345 63,907 71,445 18,18865R8009010 Transfer EATS - General Fund 60,321 58,345 63,907 71,445 18,18865R8009020 Transfer EATS - Park & Rec Fund 7,540 7,293 7,988 8,930 2,27265R8009044 Transfer EATS - Capital Impr Fund 30,160 29,173 31,954 35,724 9,09365R8009048 Transfer EATS - Debt Retire Fund 7,540 7,293 7,988 8,930 2,27265R8009080 Transfer EATS - Mozingo Rec Fund 30,160 29,173 31,954 35,724 9,09365R8009085 Transfer EATS - Conference Ctr Fund 6,306 7,294 7,989 8,930 2,272

65R8901000 Interest on Investments 600 1,473 3,090 5,258 2

307,780 304,675 325,464 352,957 167,680

205,267 287,276 289,534 312,330 322,390

513,047$ 591,951$ 614,998$ 665,287$ 490,070$

TOTAL TIF REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

TIF (65)

BUDGET DETAIL

177

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 65-00-0

FUND: TIF Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES216-00 Professional Fees --- --- --- --- 2,000299-00 Other Contractual Services 385 --- --- 11 ---

SUBTOTAL --- --- --- --- 2,000

OTHER CHARGES410-00 Contingencies --- --- --- --- ---

SUBTOTAL --- --- --- --- ---

DEBT SERVICE601-00 Principal on TIF Bonds 170,000 255,000 265,000 315,000 475,000602-00 Interest on TIF Bonds 52,313 44,344 34,594 24,812 10,000603-00 Fiscal Agent Fees 3,074 3,074 3,074 3,074 3,070

SUBTOTAL 225,387 302,418 302,668 342,886 488,070

TOTAL TIF 225,387$ 302,418$ 302,668$ 342,886$ 490,070$

BUDGET DETAIL

178

CITY OF MARYVILLEANNUAL BUDGET

FY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SERVICE CHARGES & FEES90R0001011 General Administration 3,813 463 --- --- --- 90R0001211 Public Safety-Administration 265 417 10 125 30090R0001221 Public Safety - Police 16,666 26,577 20,819 22,000 22,50090R0001222 Public Safety - Fire 2,654 2,711 2,151 1,725 2,40090R0001311 Public Works - Administration 13 11 3 10 75 90R0001331 Public Works - Maintenance 45,852 49,343 61,561 59,263 59,00090R0001400 Code Enforcement 1,359 1,520 2,260 1,800 1,75090R0001500 Cemetary 1,001 289 136 1,700 1,20090R0001600 Airport 1,053 862 233 100 50090R0002031 Park & Rec - Maintenance 3,877 5,812 3,409 3,000 4,00090R0003531 Mozingo Park Maintenance 47,226 42,535 41,895 50,288 55,00090R0003532 Mozingo Lake Patrol 961 2,298 1,097 1,161 1,30090R0005011 Transfer Station --- --- 1 77 --- 90R0007011 Water/Sewer - Administration 27 43 8,767 10,200 9,50090R0007031 Water Maintenance 10,504 6,010 5,898 4,650 6,50090R0007131 Sewer Maintenance 9,610 3,577

90R8909000 Miscellaneous Revenue 40 --- --- --- ---

144,921 142,468 148,240 156,099 164,025

--- --- --- --- ---

144,921$ 142,468$ 148,240$ 156,099$ 164,025$

TOTAL CENTRAL GARAGE REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

CENTRAL GARAGE (90)

BUDGET DETAIL

179

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 90-00-3

FUND: CENTRAL GARAGE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 45,741 47,315 48,680 48,731 50,891115-00 Overtime 264 --- 281 71 --- 120-00 FICA Contribution 3,597 3,634 3,763 3,766 3,938140-00 Group Insurance-Employee 7,683 7,973 8,955 9,731 10,532150-00 Retirement Contrib - LAGERS 4,738 5,329 5,833 7,559 8,287150-01 Retirement Contrib - ICMA 910 941 960 971 1,018170-00 Longevity 484 508 532 556 580180-00 Lasers --- 75 825 --- ---

SUBTOTAL 63,417 65,775 69,829 71,385 75,246

CONTRACTUAL SERVICES201-00 Utilities 7,341 7,510 7,038 6,800 8,000202-00 Telephone 15 8 2 10 25205-00 Postage --- 21 --- 60 50210-00 Maintenance/Building 305 61 60 --- 200211-00 Maint/Equip-O/S Vendors --- 41 --- --- 200299-00 Other Contractual Services 927 1,094 1,193 1,300 1,500

SUBTOTAL 8,588 8,735 8,293 8,170 9,975

COMMODITIES301-00 Office Supplies 2,593 4,783 1,994 2,750 3,000302-00 Fuel & Lubricants 5,470 5,092 5,767 4,100 6,000305-00 Tires-Batteries-Accessories 5,270 11,668 12,087 13,287 10,600306-00 Janitorial Supplies 2,471 3,129 668 750 2,500307-00 Parts - Equipment Maintance 36,076 35,925 41,689 41,000 43,300308-01 Maint/Constr-Buildings, Etc. --- 2 33 10 50 330-00 Safety Equipment & Supplies --- --- --- 65 100399-00 General Supplies 1,844 3,369 3,898 2,000 8,000

SUBTOTAL 53,724 63,968 66,136 63,962 73,550

OTHER CHARGES401-00 Insurance 4,105 3,990 3,982 4,387 5,254

SUBTOTAL 4,105 3,990 3,982 4,387 5,254

504-00 Mechanical & Auto Equipment 15,047 --- --- 8,195 --- SUBTOTAL 15,047 --- --- 8,195 ---

TOTAL CENTRAL GARAGE 144,881$ 142,468$ 148,240$ 156,099$ 164,025$

BUDGET DETAIL

180

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

INTRAGOVERNMENTAL REVENUE91R8009010 Payroll - General 679,359 578,747 638,977 704,447 887,37691R8009020 Payroll - Parks & Recreation 95,931 104,318 97,740 97,072 106,15391R8009070 Payroll - Water/Sewer 145,013 145,652 152,541 127,891 181,94091R8009080 Payroll - Mozingo Recreation 134,775 146,519 132,831 133,245 192,94191R8009090 Payroll - Central Garage 7,665 7,889 8,623 9,728 10,53291R8009110 General Fund Lasers --- --- 56,893 --- --- 91R8009120 Park & Recreation Fund Lasers --- --- 11,566 --- --- 91R8009170 Water/Sewer Fund Lasers --- --- 12,494 --- --- 91R8009180 Mozingo Recreation Fund Lasers --- --- 12,639 --- --- 91R8009190 Central Garage Fund Lasers --- --- 1,162 --- ---

SUBTOTAL 1,062,743 983,125 1,125,466 1,072,383 1,378,942

OTHER REVENUES91R8903900 Library - Insurance Premium 15,026 22,963 25,124 28,418 30,766 91R8903901 NCED Insurance Premium 1,023 1,076 1,133 1,163 1,212 91R8903910 Library Lasers --- --- 3,485 --- ---

SUBTOTAL 16,049 24,039 29,742 29,581 31,978

1,078,792 1,007,164 1,155,208 1,101,964 1,410,920

90,536 92,050 91,740 136,892 108,442

1,169,328$ 1,099,214$ 1,246,948$ 1,238,856$ 1,519,362$

TOTAL GROUP INSURANCE REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

GROUP INSURANCE (91)

BUDGET DETAIL

181

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 91-00-0

FUND: GROUP INSURANCE Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

144-00 Group Ins Medical/Dental 1,077,278 1,007,475 1,110,056 1,130,414 1,410,920

410-00 Contingencies 108,442

TOTAL GROUP INSURANCE 1,077,278$ 1,007,475$ 1,110,056$ 1,130,414$ 1,519,362$

BUDGET DETAIL

182

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

OTHER REVENUES97R8901000 Interest on Investments 1,151$ 1,612$ 2,221$ 2,200$ 785$

SUBTOTAL 1,151 1,612 2,221 2,200 785

1,151 1,612 2,221 2,200 785

140,754 141,905 130,017 132,238 125,038

141,905$ 143,517$ 132,238$ 134,438$ 125,823$

TOTAL CEMETARY PERPETUAL REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

Revenue Summary

CEMETERY PERPETUAL (97)

BUDGET DETAIL

183

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 97-00-0

FUND: CEMETARY PERPETUAL Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

OTHER CHARGES407-00 Transfers Out --- 13,500 --- 9,400 --- 410-00 Contingencies --- --- --- --- 125,823

TOTAL CEMETARY ---$ 13,500$ ---$ 9,400$ 125,823$

BUDGET DETAIL

184

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

ADVALOREM TAXES20R5071000 Real Estate 401,040 396,538 400,750 392,590 401,00020R5071100 Personal Property 141,914 141,802 139,956 157,270 154,47520R5071200 Merchants Surtax 47,498 42,252 41,688 43,150 42,00020R5071300 Utility Property 17,883 18,243 17,579 18,755 19,77020R5081200 Penalties & Interest 2,642 2,838 2,858 2,600 2,650

SUBTOTAL 610,977 601,673 602,831 614,365 619,895

SALES TAX20R5101000 Sales Tax 234,204 235,261 236,069 245,000 230,00020R5102000 Use Tax --- --- 2,754 23,000 20,500

SUBTOTAL 234,204 235,261 238,823 268,000 250,500

OTHER TAXES20R5901000 Intangible Property 1,776 1,605 1,228 1,290 1,200

SUBTOTAL 1,776 1,605 1,228 1,290 1,200

SERVICE CHARGES & FEES20R6502000 Swimming Pool-Season Passes 41,358 40,817 33,849 326 34,00020R6502001 Swimming Pool-Daily Passes 30,999 26,921 33,605 23,949 30,00020R6502002 Swimming Pool-Swim Lessons 22,628 20,115 24,981 14,933 20,00020R6502003 Swimming Pool-Pool Rental 2,438 3,507 3,983 3,847 5,00020R6502004 Swimming Pool-Swim Team 4,573 3,894 4,532 2,224 4,50020R6502005 Concession Stand 13,603 11,610 12,947 8,879 10,00020R6502006 Swim Pool-Value Pass 5,007 5,856 8,478 22,141 10,00020R6502007 Swimming Pool-Combo Pass --- --- --- --- --- 20R6502008 Training Fees 1,435 505 910 1,575 1,50020R6502009 Swimming Pool-Program/Classes 3,196 4,306 3,975 1,422 3,800 20R6502201 Reservations-Shelter House 2,410 2,080 2,600 1,350 2,00020R6502202 Summer Camp --- --- --- --- --- 20R6502203 Youth Wrestling --- --- --- --- --- 20R6502501 Summer Ball-Adult Softball 5,353 5,049 4,425 2,400 4,00020R6502503 Summer Ball-Youth 20,567 18,880 19,633 15,000 20,00020R6502504 Summer Ball-Co-Ed Softball 6,355 5,345 5,230 4,389 5,00020R6502505 Field Rental 2,253 2,505 2,845 1,490 3,00020R6502601 Basketball-Adult 6,058 3,975 4,261 2,650 3,50020R6502602 Basketball-Youth 1,494 1,071 1,599 2,726 2,50020R6502603 Basketball-Summer 16,981 18,485 15,917 11,972 16,00020R6502605 Basketball-Youth League 3,125 3,888 3,449 3,535 3,500 20R6502701 Volleyball-Summer & Fall 1,900 1,730 1,500 1,800 2,50020R6502702 Volleyball-Spring 3,505 4,200 4,800 3,200 3,20020R6502703 Volleyball-Sand 1,000 1,425 1,300 1,129 1,20020R6502704 Volleyball-Youth 3,182 2,086 2,831 1,502 3,00020R6503000 MAC Personal Training Fee 60,699 34,012 35,431 11,053 15,000 20R6503201 DWP Football Fees 920 740 317 947 1,00020R6503202 DWP Concession Stand 9,034 5,833 6,257 --- 10,000 20R6503203 Amphitheater --- 30 380 90 500

Revenue Summary

PARK & RECREATION FUND (20)

BUDGET DETAIL

185

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

Revenue Summary

PARK & RECREATION FUND (20)

20R6503215 Concessions - MCC 9,343 7,974 9,265 7,000 10,00020R6505100 Community Ctr-Annual Passes 184,800 212,913 230,184 175,000 200,00020R6505101 Community Ctr-Daily Passes 14,079 20,816 14,456 9,800 12,00020R6505102 Community Ctr-Child Care 116 82 18 6 --- 20R6505103 Community Ctr-Track/Senior Trk 12,046 11,917 15,473 14,828 15,00020R6505105 Community Ctr-Combo Pass 13,821 12,742 7,148 1,900 8,00020R6505106 Community Ctr-Value Pass 5,018 5,624 6,284 4,150 5,00020R6505107 Community Ctr-Rentals 19,935 15,444 16,149 6,135 10,00020R6505108 Community Ctr-Special Events --- --- 11,863 6,973 10,000 20R6505109 Community Ctr-Programs/Class 52,437 37,259 28,818 12,000 25,00020R6505110 Community Ctr-Merchandise Sale 1,360 --- 316 500 500 20R6505205 Soccer - Youth Clinic 1,267 870 561 600 50020R6505215 Soccer - League 17,379 17,207 20,153 5,000 15,000

SUBTOTAL 601,674 571,713 600,723 388,421 525,700

REV FROM OTHER AGENCIES20-R7002002 CARES ACT Reimbursement --- --- --- 2,984 ---

SUBTOTAL --- --- --- 2,984 ---

PROPERTY REVENUE20R7506000 Sale of Property 3,330 --- 2,800 --- ---

SUBTOTAL 3,330 --- 2,800 --- ---

OTHER REVENUES20R8901000 Interest on Investments 4,777 10,574 16,046 7,000 7,00020R8902001 Designated Donations 44,765 9,077 475 2,300 5,000 20R8909000 Miscellaneous 17,336 5,693 8,068 9,700 10,00020R8909003 Discount Passes 665 1,060 --- --- ---

SUBTOTAL 67,543 26,404 24,589 19,000 22,000

OTHER FINANCING SOURCES10R9501000 Lease Proceeds --- --- 25,856 --- ---

SUBTOTAL --- --- 25,856 --- ---

1,519,504 1,436,656 1,496,850 1,294,060 1,419,295

328,560 415,223 420,221 528,478 440,000

1,848,064$ 1,851,879$ 1,917,071$ 1,822,538$ 1,859,295$

TOTAL PARK & RECREATION REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

SERVICE CHARGES & FEES, continued

BUDGET DETAIL

186

CITY OF MARYVILLEANNUAL BUDGETFY 2021

PARK & RECREATION FUND (20) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

ADMINISTRATIONPersonnel 238,618 222,128 239,696 281,095 290,976Contractual Services 69,470 57,088 52,278 100,385 67,750Commodities 6,714 3,666 7,815 7,600 3,300 Other Operating Charges 23,697 30,216 30,187 36,180 30,622 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 338,499 313,098 329,976 425,260 392,648

EVENTS & MARKETING (DWP thru FY 17)Personnel 2,734 44,202 16,683 0 --- Contractual Services 11,147 11,676 16,107 3,350 25,500Commodities 7,598 14,248 7,014 3,750 5,600 Other Operating Charges 281 272 2,762 1,175 --- Capital Outlay 4,801 --- --- --- --- Debt Service --- --- --- --- ---

Total 26,561 70,398 42,566 8,275 31,100

CAMPS (Personal Training thru FY 16)Personnel --- 9,790 7,959 6,500 13,971 Contractual Services --- 5,874 4,915 5,000 6,200 Commodities --- 1,824 1,353 1,185 1,750 Other Operating Charges --- 435 1,241 990 1,500 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total --- 17,923 15,468 13,675 23,421

MAINTENANCEPersonnel 217,559 273,920 314,726 316,200 315,577Contractual Services 60,589 79,703 59,925 74,865 82,677Commodities 36,565 34,358 39,268 25,000 35,250 Other Operating Charges 15,715 14,051 15,950 21,800 27,000 Capital Outlay 48,581 12,591 --- --- --- Debt Service --- --- --- --- ---

Total 379,009 414,623 429,869 437,865 460,504

SUMMER BALLPersonnel 2,506 5,126 4,384 4,300 14,969Contractual Services 3,053 4,122 3,527 1,500 3,100Commodities 10,077 16,891 15,593 13,000 25,250 Other Operating Charges 802 1,321 565 1,110 1,000 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 16,438 27,460 24,069 19,910 44,319

BASKETBALLPersonnel 12,486 11,277 8,042 7,024 15,497Contractual Services 532 500 1,365 650 650Commodities 4,893 5,573 4,633 4,325 5,200 Other Operating Charges 1,388 1,579 1,025 2,500 1,500 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 19,299 18,929 15,065 14,499 22,847

Expenditure Summary

BUDGET DETAIL

187

CITY OF MARYVILLEANNUAL BUDGETFY 2021

PARK & RECREATION FUND (20) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

Expenditure Summary

VOLLEYBALLPersonnel 2,285 2,211 2,286 2,700 2,955Contractual Services --- --- --- --- 350 Commodities 1,457 1,408 1,447 1,560 2,100 Other Operating Charges 827 1,161 247 1,113 250 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 4,569 4,780 3,980 5,373 5,655

SOCCERPersonnel 938 1,144 1,247 3,230 6,989Contractual Services 915 3,082 1,020 640 350Commodities 6,139 7,642 6,620 2,000 6,700 Other Operating Charges 59 179 494 400 500 Capital Outlay --- --- --- --- --- Debt Service --- --- --- --- ---

Total 8,051 12,047 9,381 6,270 14,539

AQUATIC CENTERPersonnel 86,526 75,013 87,848 76,680 109,195Contractual Services 42,737 31,719 41,303 31,010 51,793Commodities 27,359 20,182 22,379 25,360 35,900 Other Operating Charges 7,785 9,664 7,155 11,600 10,000 Capital Outlay 12,352 81,854 --- --- --- Debt Service --- --- --- --- ---

Total 176,759 218,432 158,685 144,650 206,888

COMMUNITY CENTERPersonnel 221,356 176,875 179,028 120,500 174,156 Contractual Services 140,308 104,996 93,635 82,570 97,464Commodities 60,457 28,711 31,770 25,300 35,300 Other Operating Charges 22,367 23,567 17,259 23,500 17,253 Capital Outlay 18,083 --- 28,829 --- --- Debt Service --- --- 8,631 8,631 8,631

Total 462,571 334,149 359,152 260,501 332,804

TOTAL EXPENDITURESPersonnel 785,008 821,686 861,899 818,229 944,285Contractual Services 328,751 298,760 274,075 299,970 335,834Commodities 161,259 134,503 137,892 109,080 156,350Other Operating Charges 72,921 82,445 76,885 100,368 89,625Capital Outlay 83,817 94,445 28,829 --- --- Debt Service --- --- 8,631 8,631 8,631

Total 1,431,756$ 1,431,839$ 1,388,211$ 1,336,278$ 1,534,725$

BUDGET DETAIL

188

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-20-1

FUND: PARKS & RECREATIONDEPARTMENT: ADMINISTRATION Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 172,917 153,669 163,967 188,150 192,602115-00 Overtime 2,702 1,866 1,380 --- --- 120-00 FICA Contribution 12,717 11,364 12,252 14,400 14,734140-00 Group Insurance-Employee 25,334 30,702 31,401 39,150 42,650140-01 Group Insurance-Family 9,234 7,699 8,539 6,100 6,700150-00 Retirement Contrib - LAGERS 14,546 15,256 16,306 29,400 30,100150-01 Retirement Contrib - ICMA 814 894 2,523 3,775 3,900170-00 Longevity 354 378 402 120 290180-00 Lasers --- 300 2,926 --- ---

SUBTOTAL 238,618 222,128 239,696 281,095 290,976

CONTRACTUAL SERVICES202-00 Telephone 4,785 3,750 2,880 1,100 1,100203-00 Printing & Advertising 2,469 935 859 1,285 1,500205-00 Postage 256 196 406 100 250207-00 Travel & Training 10,833 5,996 3,693 3,452 5,000211-00 Maint/Equip-O/S Vendors --- 3,012 --- --- --- 214-00 Independent Audit 3,555 3,434 4,126 4,448 4,900216-00 Professional Services --- 2,161 13 40,000 5,000 299-00 Other Contractual Services 47,572 37,604 40,301 50,000 50,000

SUBTOTAL 69,470 57,088 52,278 100,385 67,750

COMMODITIES301-00 Office Supplies 989 2,114 370 800 800304-00 Uniforms --- --- --- 800 1,000399-00 General Supplies 5,725 1,552 7,445 6,000 1,500

SUBTOTAL 6,714 3,666 7,815 7,600 3,300

OTHER CHARGES401-00 Insurance 14,468 20,582 17,609 20,900 22,000402-00 Membership & Subscriptions 1,195 1,607 1,145 2,250 2,250407-00 Transfers Out 7,540 7,293 7,988 8,930 2,272 410-00 Contingencies --- --- --- --- 324,570420-00 Uncollectible Delinquent Taxes 92 156 (686) --- --- 470-00 Financial Scholarship 90 62 94 100 100 499-00 Miscellaneous Charges 312 516 4,037 4,000 4,000

SUBTOTAL 23,697 30,216 30,187 36,180 355,192

TOTAL P & R ADMINISTRATION 338,499$ 313,098$ 329,976$ 425,260$ 717,218$

BUDGET DETAIL

189

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-21-7

FUND: PARKS & RECREATIONDEPARTMENT: EVENTS & MARKETING (was Donaldson Park thru FY 17) Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 2,540 31,062 12,119 --- --- 120-00 FICA Contribution 194 2,342 910 --- --- 140-00 Group Insurance-Employee --- 7,247 2,214 --- --- 150-00 Retirement Contrib - LAGERS --- 3,476 1,216 --- --- 180-00 Lasers --- 75 224 --- ---

SUBTOTAL 2,734 44,202 16,683 --- ---

CONTRACTUAL SERVICES201-00 Utilities 10,527 --- --- --- --- 203-00 Printing & Advertising --- 2,600 2,457 1,150 4,500 213-00 Rents 420 440 350 --- 3,150 299-00 Other Contractual Services 200 8,636 13,300 2,200 17,850

SUBTOTAL 11,147 11,676 16,107 3,350 25,500

COMMODITIES301-00 Office Supplies 122 --- 26 --- 100 303-00 Chemicals 2,070 --- --- --- --- 306-00 Janitorial Supplies 53 --- --- --- --- 310-00 Recreational Supplies 51 10,147 6,506 2,000 3,000 389-00 Concession Supplies 4,853 --- 102 1,700 2,000399-00 General Supplies 449 4,101 380 50 500

SUBTOTAL 7,598 14,248 7,014 3,750 5,600

OTHER CHARGES401-00 Insurance 281 --- 2,657 1,100 --- 406-00 Refunds --- 272 105 75 ---

SUBTOTAL 281 272 2,762 1,175 ---

CAPITAL OUTLAY599-00 Other Improvements 4,801 --- --- --- ---

SUBTOTAL 4,801 --- --- --- ---

TOTAL P & R EVENTS/MARKETING 26,561$ 70,398$ 42,566$ 8,275$ 31,100$

BUDGET DETAIL

190

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-22-7

FUND: PARKS & RECREATIONDEPARTMENT: CAMPS & YOUTH WRESTLING

Actual Actual Actual Estimated BudgetFY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages --- 9,094 7,393 6,000 12,978 120-00 FICA Contribution --- 696 566 500 993

SUBTOTAL --- 9,790 7,959 6,500 13,971

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- --- --- 100 216-00 Professional Services --- --- --- --- 100 299-00 Other Contractual Services --- 5,874 4,915 5,000 6,000

SUBTOTAL --- 5,874 4,915 5,000 6,200

COMMODITIES301-00 Office Supplies --- --- (45) --- 100 310-00 Recreational Supplies --- 1,540 1,025 950 1,100 330-00 Safety Equipment & Supplies --- --- --- --- 50 389-00 Concession Supplies --- 284 277 235 400 399-00 General Supplies --- --- 96 --- 100

SUBTOTAL --- 1,824 1,353 1,185 1,750

OTHER CHARGES401-00 Insurance --- --- 1,121 990 1,500 406-00 Refunds --- 435 120 --- ---

SUBTOTAL --- 435 1,241 990 1,500

TOTAL P & R CAMPS ---$ 17,923$ 15,468$ 13,675$ 23,421$

BUDGET DETAIL

191

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-23-3

FUND: PARKS & RECREATIONDEPARTMENT: MAINTENANCE Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 166,930 193,482 223,556 217,800 212,128115-00 Overtime 182 182 118 --- --- 120-00 FICA Contribution 12,894 14,731 16,970 16,700 16,228140-00 Group Insurance-Employee 23,104 39,270 44,840 49,000 52,800140-01 Group Insurance-Family --- 4,933 468 500 1,000 150-00 Retirement Contrib - LAGERS 11,015 16,900 20,477 27,400 28,171150-01 Retirement Contrib - ICMA 1,762 2,303 2,356 2,500 2,750170-00 Longevity 1,672 1,744 1,816 2,300 2,500180-00 Lasers --- 375 4,125 --- ---

SUBTOTAL 217,559 273,920 314,726 316,200 315,577

CONTRACTUAL SERVICES201-00 Utilities 12,894 18,891 19,048 21,000 23,500202-00 Telephone 1,667 677 532 2,300 1,800203-00 Printing & Advertising --- 551 --- --- 500 207-00 Travel & Training 45 160 220 165 500 210-00 Maint/Bldg-O/S Vendors 85 55 --- --- 1,500211-00 Maint/Equip-O/S Vendors 4,006 1,683 950 3,000 3,077211-02 Central Garage - Parts 421 987 1,047 1,500 2,000211-04 Central Garage - Overhead 3,456 4,696 2,361 1,500 2,000212-00 Maintenance-Other 3,126 11,571 --- --- 1,000 213-00 Rents 389 319 157 400 500299-00 Other Contractual Services 34,500 40,113 35,610 45,000 46,300

SUBTOTAL 60,589 79,703 59,925 74,865 82,677

COMMODITIES301-00 Office Supplies 1,158 2,195 1,631 1,500 2,000302-00 Fuel & Lubricants 11,497 13,326 14,730 11,500 13,500303-00 Chemicals 1,680 945 2,120 2,500 3,000304-00 Uniforms --- --- --- 500 500305-00 Tires-Batteries-Accessories 1,410 1,181 976 1,000 1,000306-00 Janitorial Supplies 1,617 1,761 1,203 1,000 2,000307-00 Parts - Equipment Maintance 3,583 5,065 4,050 2,500 2,500308-00 Maint/Constr-Streets, Etc. 3,706 3,336 2,117 1,000 2,000 308-01 Maint/Constr-Buildings, Etc. 2,001 415 848 1,000 2,000330-00 Safety Equipment & Supplies 1,172 422 517 500 750399-00 General Supplies 8,741 5,712 11,076 2,000 6,000

SUBTOTAL 36,565 34,358 39,268 25,000 35,250

OTHER CHARGES401-00 Insurance 15,715 14,051 15,950 20,300 27,000499-01 Misc Charges - COVID 19 --- --- --- 1,500 ---

SUBTOTAL 15,715 14,051 15,950 21,800 27,000

CAPITAL OUTLAY599-00 Other Improvements 48,581 12,591 --- --- ---

SUBTOTAL 48,581 12,591 --- --- ---

TOTAL P & R MAINTENANCE 379,009$ 414,623$ 429,869$ 437,865$ 460,504$

BUDGET DETAIL

192

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-24-7

FUND: PARKS & RECREATIONDEPARTMENT: SUMMER BALL Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 2,328 4,762 4,073 4,000 13,905120-00 FICA Contribution 178 364 311 300 1,064

SUBTOTAL 2,506 5,126 4,384 4,300 14,969

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- --- --- 100216-00 Professional Services 2,663 3,822 3,407 750 400 299-00 Other Contractual Services 390 300 120 750 2,600

SUBTOTAL 3,053 4,122 3,527 1,500 3,100

COMMODITIES309-00 Training Materials --- 176 --- --- 100310-00 Recreational Supplies 10,077 12,566 11,282 13,000 20,100330-00 Safety Equipment & Supplies --- --- --- --- 50389-00 Concession Supplies --- 3,991 4,218 --- 5,000399-00 General Supplies --- 158 93 --- ---

SUBTOTAL 10,077 16,891 15,593 13,000 25,250

OTHER CHARGES401-00 Insurance 227 391 565 610 1,000406-00 Refunds 575 930 --- 500 ---

SUBTOTAL 802 1,321 565 1,110 1,000

TOTAL P & R SUMMER BALL 16,438$ 27,460$ 24,069$ 19,910$ 44,319$

BUDGET DETAIL

193

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-25-7

FUND: PARKS & RECREATIONDEPARTMENT: BASKETBALL Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 11,599 10,476 7,470 6,525 14,396120-00 FICA Contribution 887 801 572 499 1,101

SUBTOTAL 12,486 11,277 8,042 7,024 15,497

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- 0 50216-00 Professional Services 500 500 1,365 650 600299-00 Other Contractual Services 32 --- --- 0 ---

SUBTOTAL 532 500 1,365 650 650

COMMODITIES310-00 Recreational Supplies 4,893 5,573 4,633 4,325 5,000330-00 Safety Equipment & Supplies --- --- --- 100 399-00 General Supplies --- --- 100

SUBTOTAL 4,893 5,573 4,633 4,325 5,200

OTHER CHARGES401-00 Insurance 1,363 1,204 955 900 1,500406-00 Refunds 25 375 70 1,600 ---

SUBTOTAL 1,388 1,579 1,025 2,500 1,500

TOTAL P & R BASKETBALL 19,299$ 18,929$ 15,065$ 14,499$ 22,847$

BUDGET DETAIL

194

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-26-7

FUND: PARKS & RECREATIONDEPARTMENT: VOLLEYBALL Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 2,123 2,054 2,124 2,500 2,745120-00 FICA Contribution 162 157 162 200 210

SUBTOTAL 2,285 2,211 2,286 2,700 2,955

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- --- --- 100216-00 Professional Services --- --- --- --- 250

SUBTOTAL --- --- --- --- 350

COMMODITIES310-00 Recreational Supplies 1,457 1,408 1,447 1,560 2,000330-00 Safety Equipment & Supplies --- --- --- --- 50 399-00 General Supplies --- --- --- --- 50

SUBTOTAL 1,457 1,408 1,447 1,560 2,100

OTHER CHARGES401-00 Insurance 227 249 207 225 250406-00 Refunds 600 912 40 888 ---

SUBTOTAL 827 1,161 247 1,113 250

TOTAL P & R VOLLEYBALL 4,569$ 4,780$ 3,980$ 5,373$ 5,655$

BUDGET DETAIL

195

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-27-7

FUND: PARKS & RECREATIONDEPARTMENT: SOCCER Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 871 1,063 1,158 3,000 6,492 120-00 FICA Contribution 67 81 89 230 497

SUBTOTAL 938 1,144 1,247 3,230 6,989

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- --- --- 100 216-00 Professional Services 915 2,892 855 390 250 299-00 Other Contractual Services --- 190 165 250 ---

SUBTOTAL 915 3,082 1,020 640 350

COMMODITIES304-00 Uniforms --- --- 1,477 --- --- 310-00 Recreational Supplies 6,108 7,528 5,095 2,000 6,600330-00 Safety Equipment & Supplies --- --- --- --- 50399-00 General Supplies 31 114 48 --- 50

SUBTOTAL 6,139 7,642 6,620 2,000 6,700

OTHER CHARGES401-00 Insurance 59 59 74 315 500 406-00 Refunds --- 120 420 85 ---

SUBTOTAL 59 179 494 400 500

TOTAL P & R VOLLEYBALL 8,051$ 12,047$ 9,381$ 6,270$ 14,539$

BUDGET DETAIL

196

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-28-7

FUND: PARKS & RECREATIONDEPARTMENT: AQUATIC CENTER Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 80,377 69,682 81,605 71,230 101,435120-00 FICA Contribution 6,149 5,331 6,243 5,450 7,760

SUBTOTAL 86,526 75,013 87,848 76,680 109,195

CONTRACTUAL SERVICES201-00 Utilities 25,559 19,357 22,998 20,000 30,000202-00 Telephone 1,007 1,007 948 1,150 600203-00 Printing & Advertising --- --- 134 --- 1,500 205-00 Postage 127 --- 14 --- 25 207-00 Travel & Training 397 622 3,564 2,560 4,150210-00 Maint/Bldg-O/S Vendors 3,559 --- 7,540 300 2,500 211-00 Maint/Equip-O/S Vendors 1,629 7,774 2,446 --- 2,648 212-00 Maintenance-Other 4,520 200 --- --- --- 213-00 Rents --- --- --- 300 300 216-00 Professional Services 1,560 --- --- 3,000 6,350299-00 Other Contractual Services 4,379 2,759 3,659 3,700 3,720

SUBTOTAL 42,737 31,719 41,303 31,010 51,793

COMMODITIES301-00 Office Supplies 356 504 83 325 700303-00 Chemicals 9,491 7,872 7,505 9,500 15,000304-00 Uniforms (193) 411 368 610 1,500 306-00 Janitorial Supplies 364 471 830 255 750307-00 Parts - Equipment Maintance 3,454 375 1,076 1,550 2,500308-00 Maint/Constr-Streets, Etc. 531 424 1,332 --- 2,500 308-01 Maint/Constr-Buildings, Etc. 1,811 533 2,266 5,000 2,500310-00 Recreational Supplies 827 1,232 345 600 1,200330-00 Safety Equipment & Supplies 522 1,119 480 1,020 750389-00 Concession Supplies 8,051 6,724 7,032 5,400 7,500399-00 General Supplies 2,145 517 1,062 1,100 1,000

SUBTOTAL 27,359 20,182 22,379 25,360 35,900

OTHER CHARGES401-00 Insurance 7,188 7,140 6,685 7,500 10,000406-00 Refunds 597 2,524 470 3,300 499-01 Misc Charges - COVID 19 --- --- --- 800

SUBTOTAL 7,785 9,664 7,155 11,600 10,000

CAPITAL OUTLAY599-00 Other Improvements 12,352 81,854 --- --- ---

SUBTOTAL 12,352 81,854 --- --- ---

TOTAL P & R AQUATIC CTR 176,759$ 218,432$ 158,685$ 144,650$ 206,888$

BUDGET DETAIL

197

CITY OF MARYVILLEANNUAL BUDGETFY 2021

CODE: 20-29-7

FUND: PARKS & RECREATIONDEPARTMENT: COMMUNITY CENTER Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

PERSONNEL SERVICES110-00 Salaries & Wages 178,307 150,880 156,733 112,000 161,780120-00 FICA Contribution 13,044 11,349 11,998 8,500 12,376140-00 Group Insurance-Employee 15,390 8,643 7,495 --- --- 140-01 Group Insurance-Family 8,853 1,234 117 --- --- 150-00 Retirement Contrib - LAGERS 5,014 3,899 1,175 --- --- 150-01 Retirement Contrib - ICMA 620 643 659 --- --- 170-00 Longevity Pay 128 152 176 --- --- 180-00 Lasers --- 75 675 --- ---

SUBTOTAL 221,356 176,875 179,028 120,500 174,156

CONTRACTUAL SERVICES201-00 Utilities 49,252 50,552 44,460 40,000 49,780202-00 Telephone --- 2,684 2,719 2,700 2,700203-00 Printing & Advertising 609 126 30 750 1,000207-00 Travel & Training 325 305 712 570 600210-00 Maintenance/Building 7,050 6,825 2,362 7,300 4,000 211-00 Maint/Equip-O/S Vendors 9,102 10,254 5,653 7,000 5,134211-04 Central Garage - Overhead --- 129 --- --- --- 216-00 Professional Fees 65,876 28,543 30,985 15,000 25,000299-00 Other Contractual Services 8,094 5,578 6,714 9,250 9,250

SUBTOTAL 140,308 104,996 93,635 82,570 97,464

COMMODITIES301-00 Office Supplies 5,125 3,128 3,897 1,800 3,800304-00 Uniforms --- 448 --- 750 1,500305-00 Tires-Batteries-Accessories --- --- 189 --- --- 306-00 Janitorial Supplies 12,150 10,676 8,498 10,000 10,000307-00 Parts - Equipment Maintance 974 842 768 100 1,000308-00 Maint/Constr-Streets, Etc. 433 27 172 --- 2,500308-01 Maint/Constr-Buildings, Etc. 3,052 1,277 1,387 2,500 2,500 310-00 Recreational Supplies 26,824 3,638 3,731 2,000 4,500330-00 Safety Equipment & Supplies 70 218 487 150 500389-00 Concession Supplies 5,883 5,186 6,001 5,000 6,500399-00 General Supplies 5,946 3,271 6,640 3,000 2,500

SUBTOTAL 60,457 28,711 31,770 25,300 35,300

OTHER CHARGES401-00 Insurance 17,260 20,797 14,753 18,000 14,753402-00 Memberships & Subscriptions --- 223 440 --- --- 406-00 Refunds 5,107 2,547 2,066 3,000 2,500 499-01 Misc Charges - COVID 19 --- --- --- 2,500 ---

SUBTOTAL 22,367 23,567 17,259 23,500 17,253

CAPITAL OUTLAY504-00 Mechanical & Auto Equipment --- --- 25,856 --- --- 599-00 Other Improvements 18,083 --- 2,973 --- ---

SUBTOTAL 18,083 --- 28,829 --- ---

DEBT SERVICE601-00 Lease - Principal --- --- 8,631 8,631 8,631

SUBTOTAL --- --- 8,631 8,631 8,631

TOTAL P & R COMMUNITY CENTER 462,571$ 334,149$ 359,152$ 260,501$ 332,804$

BUDGET DETAIL

198

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

OTHER TAXES35R5905000 Transient Guest Tax 87,966 137,536 185,440 198,000 175,000

SUBTOTAL 87,966 137,536 185,440 198,000 175,000

35R7001000 State Grants --- --- 5,000 2,761 5,000 SUBTOTAL --- --- 5,000 2,761 5,000

OTHER REVENUES35R8901000 Interest on Investments 153 2,871 4,020 2,045 2,500 35R8909000 Miscellaneous Revenue 11,902 33,757 35,938 40,000 36,000

SUBTOTAL 12,055 36,628 39,958 42,045 38,500

100,021 174,164 230,398 242,806 218,500

--- 100,021 259,815 298,129 376,435

100,021$ 274,185$ 490,213$ 540,935$ 594,935$

TRANSIENT GUEST TAX FUND (35)

TOTAL TRANSIENT GUEST TAX FUND REVENUE

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

REVENUE FROM OTHER AGENCIES

BUDGET DETAIL

199

CITY OF MARYVILLEANNUAL BUDGETFY 2020

CODE: 35-00-00

FUND: TRANSIENT GUEST TAX FUND Actual Actual Actual Estimated Budget

FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

CONTRACTUAL SERVICES203-00 Printing & Advertising --- --- 4,008 --- 15,000 207-00 Travel & Training --- 5,392 6,824 2,500 4,000 216-00 Professional Fees --- 3,139 18,917 3,000 12,000 299-00 Other Contractual Services --- 5,000 11,425 8,000 12,000

SUBTOTAL --- 13,531 41,174 13,500 43,000

COMMODITIES399-00 General Supplies --- --- 911 --- ---

SUBTOTAL --- --- 911 --- ---

OTHER CHARGES402-00 Memberships & Subscriptions --- 840 --- 1,000 1,000410-00 Contingencies --- --- --- --- 217,935

SUBTOTAL --- 840 --- 1,000 218,935

CAPITAL OUTLAY599-00 Other Improvements --- --- --- --- 183,000

SUBTOTAL --- --- --- --- 183,000

DEBT SERVICE601-00 Principal --- --- 150,000 150,000 150,000

SUBTOTAL --- --- 150,000 150,000 150,000

---$ 14,371$ 192,085$ 164,500$ 594,935$ TOTAL TRANSIENT GUEST TAX FUND

BUDGET DETAIL

200

CITY OF MARYVILLEANNUAL BUDGETFY 2021

Budget

FY 2020-21

REVENUE FROM OTHER AGENCIES94R7002000 Federal Grants 660,00094R7002004 Debt Service - CIP Fund 60,896

SUBTOTAL 720,896

OTHER REVENUES94R8901000 Interest 40094R9501000 Lease Proceeds 640,000

SUBTOTAL 640,400

1,361,296

---

1,361,296$

MARYVILLE BETTERMENT CORP FUND (94)

TOTAL MARYVILLE BETTERMENT CORP FUND REVENUES

BEGINNING RESOURCES

TOTAL ANTICIPATED FUNDS AVAILABLE

BUDGET DETAIL

201

CITY OF MARYVILLEANNUAL BUDGETFY 2021

FUND: MARYVILLE BETTERMENT CORP FUND (94-00-00) BudgetFY 2020-21

OTHER CHARGES410-00 Contingencies 400410-01 Restricted for Debt Reserves 10,150

SUBTOTAL 10,550

CAPITAL OUTLAY504-00 Mechanical & Auto Equipment 1,300,000

SUBTOTAL 1,300,000

DEBT SERVICE601-01 Principal 15,000602-06 Interest 35,746

SUBTOTAL 50,746

1,361,296$ TOTAL MARYVILLE BETTERMENT CORP FUND

BUDGET DETAIL

202

Capital Improvement

Plan

CIP PLAN

203

CAPITAL IMPROVEMENT PLAN SUMMARY

The Capital Improvement Plan (CIP) summarizes all major capital project and equipment expenditures planned over the next fiscal year. In order to be included in the CIP, the projects must meet the following guidelines:

• The results of the project must have a useful life exceeding one (1) year.

• The project results in the addition of a fixed asset, or extends the life of an existing asset.

During the FY 2021 budget preparation process, staff focused on setting priorities in relation to City Council adopted goals and identifying which projects could reasonably be accomplished within the fiscal year, given the financial limitations of the City. Capital improvements are funded through a variety of sources including grants, use of fund balances, and a designated ½ cent sales tax. Capital improvement expenditures are accounted for both in individual funds and the Capital Improvement Fund itself. The chart below outlines all capital outlay items included in the FY 2021 budget.

Item Fund Department Council Goal

FY 2021 ($) Budget

Sidewalk Improvement Program General Fund Public Works Goal #4 20,000 Wayfinding Signage Transient Guest Tax General Admin Goal #2 183,000 Street Maintenance Blg. Siding Capital Improvement Public Works N/A 20,000 City Hall Server Capital Improvement General Admin N/A 8,500 MPS Patrol Vehicle Replacements Capital Improvement Public Safety Goal #4 86,000 PCMS Signage Capital Improvement Public Safety N/A 12,500 South Main Mill & Overlay Capital Improvement Public Works Goal #4 123,522 South Main Corridor Impr. Project Capital Improvement Public Works Goal #1 1,842,373 2021 Asphalt Mill & Overlay Project Capital Improvement Public Works Goal #4 200,000 Storm Drainage Impr. Capital Improvement Public Works Goal #4 40,000 Downtown Traffic Signals Capital Improvement Public Works Goal #3 437,820 Torrance Street Trail Extension Capital Improvement Public Works Goal #4 209,614 PWSD Territory Purchase Water/Sewer Public Works N/A 15,000 HMI Backup at Membranes Water/Sewer Public Works N/A 14,000 Smartshore System Water/Sewer Public Works N/A 27,000 Source Water Protection Efforts Water/Sewer Public Works Goal #5 60,000 Wastewater UV Bulb Replacement Water/Sewer Public Works N/A 38,000 South Market Waterline Water/Sewer Public Works N/A 440,000 Lee Wilson Drive Waterline Water/Sewer Public Works N/A 25,000 Edwards Water Tower Maint. Water/Sewer Public Works Goal #4 25,000 Infrastructure for Economic Dev. Water/Sewer General Admin. Goal #4 400,000 Sewer Manhole Additions Water/Sewer Public Works N/A 10,000 Southwest Lift Station Impr. Water/Sewer Public Works N/A 50,000 Drake Lumber Sewer Line Water/Sewer Public Works N/A 150,000 East Sewer System Improvements Water/Sewer Public Works Goal #4 621,961 ATV Replacement Mozingo Rec Public Safety Goal #4 17,000

CIP PLAN

204

Item Fund Department Council Goal

FY 2021($) Budget

Tent Camp Bathroom Upgrades Mozingo Rec Mozingo Goal #2 6,500 RV Campground Expansion Mozingo Rec Mozingo Goal #2 450,000 Boat Dock Expansion & Replacement Mozingo Rec Mozingo Goal #2 130,000 Source Water Protection Efforts Mozingo Rec Mozingo Goal #5 60,000 Park Improvements (Various) Mozingo Rec Mozingo Goal #2 10,000 Aerial Ladder Truck Betterment Corp. Public Safety Goal #4 1,300,000 Total Expenditures - - - 7,052,790

CIP PLAN

205

CAPITAL IMPROVEMENT PLAN DETAIL

Project Name: Sidewalk Improvement Program

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $20,000

Description/Justification: This line-item is the continuation of the program to improve sidewalk conditions throughout the community. Property owners may apply to the program for up to fifty-percent (50%) of the cost to replace the sidewalk adjacent to their property.

Impact to Operating Budget:

No impact to the operating budget is anticipated for this program. Generally, property owners are required to maintain sidewalks within the City’s rights-of-way to safe standards. The program is designed to encourage further private investment into sidewalk improvements.

Project Name: Wayfinding Signage

Requested by: Greg McDanel, City Manager

Total Estimated Cost: $183,000

Description/Justification: In 2019, the Tourism Committee worked with Indigo Design, Inc. to develop a wayfinding signage master plan. Wayfinding signage provides a comprehensive and cohesive system to guide visitors throughout the community while reinforcing Maryville’s unique identity and sense of place. The FY’21 Budget includes $183,000 to construct an estimated forty (40) signs according to the master plan at various locations.

Impact to Operating Budget:

This project will assist with advertising local destinations in an effort to increase tourism stays and transient guest tax revenues.

CIP PLAN

206

Project Name: Street Maintenance Building Siding

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $20,000

Description/Justification: In FY’21, staff will continue making improvements to the Street Maintenance building for the Public Works Department. Improvements will include new siding for the main building and concrete for a portion of the parking lot.

Impact to Operating Budget:

The project will not have an impact to the operating budget, however will extend the useful life of several assets by protecting them from the elements.

Project Name: City Hall Server

Requested by: Greg McDanel, City Manager

Total Estimated Cost: $8,500

Description/Justification: The existing internal data server for City Hall is outdated and requires replacement.

CIP PLAN

207

Impact to Operating Budget:

The project will not have an impact to the operating budget, but will enhance cyber security and reduce financial impacts with security breaches or maintenance issues.

Project Name: MPS Patrol Vehicle Replacement

Requested by: Ron Christian, Interim Director of Public Safety

Total Estimated Cost: $86,000

Description/Justification: This project purchases two (2) new patrol units to replace aging vehicles in the fleet. A 2015 Interceptor Sedan with 174,000 miles and a Ford Explorer with 140,000 miles will be replaced with this project.

Impact to Operating Budget:

The purchase is anticipated to decrease the operating budget by $3,000 in annual maintenance costs for the existing units.

Project Name: PCMS Signage

Requested by: Ron Christian, Interim Director of Public Safety

Total Estimated Cost: $12,500

Description/Justification: The FY’21 Budget includes $12,500 in the Capital Improvement Fund to replace the Portable Changeable Message Sign (PCMS) used by the Maryville Public Safety Department. PCMS units are used throughout the community to notify the public of information concerning special events or hazards, as well as collection of traffic counts and speed data.

Impact to Operating Budget:

The existing unit is inoperable and there is no anticipated impact to the operating budget.

Project Name: South Main Overlay Project (Halsey to Lincoln)

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $123,522

Description/Justification:

CIP PLAN

208

The South Main Overlay project will mill and overlay a poorly condition section of South Main Street from Lincoln to Halsey Street. The City will utilize $84,000 in Surface Transportation Program (STP) funding from the Missouri Department of Transportation (MoDOT) to offset costs with repairing this major arterial roadway.

Impact to Operating Budget:

The project will reduce operating expenditures in the General Fund for the maintenance of streets by the Public Works Department.

Project Name: South Main Corridor Improvement Project

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $1,842,373

Description/Justification: In FY’19, the City of Maryville was awarded a grant in the amount of $10,488,000 from the federal Better Utilizing Investments to Leverage Development (BUILD) program through the United States Department of Transportation (USDOT) for the South Main Corridor Improvement Project. The South Main Corridor Improvement Project will address multi-modal transportation challenges of the existing roadway. The project consists of 1.5 miles of improvement to South Main Street from 71 Highway access to South Avenue. As a Complete Street project, design encourages a safe, comfortable and integrated transportation network for all users. The project will improve safety, accessibility, streetscape, traffic patterns and overall function of the corridor. The FY’21 Budget includes the required local match for construction and contract administration.

CIP PLAN

209

Impact to Operating Budget:

Construction of the South Main Corridor Improvement Project will not directly impact the operating budget, however proposed improvements should decrease expenditures required to maintain the corridor once complete.

Project Name: 2021 Asphalt Mill & Overlay Project

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $200,000

Description/Justification: The 2021 Asphalt Mill & Overlay Project will continue to rehabilitate poor asphalt roadway segments throughout the community. After the winter months, a street condition index will be updated and a proposed list of street segments for the project will be presented to the City Council for discussion and consideration.

Impact to Operating Budget:

The project will reduce operating expenditures in the General Fund for the maintenance of streets by the Public Works Department. Road segments scheduled for repair in this project require funds for labor and materials on an annual basis.

Project Name: Storm Drainage Improvements

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $20,000

Description/Justification: Funding for this item will allow for the replacement of several drainage tubes throughout the community. Approximately five (5) corrugated metal pipe (CMP) drainage tubes that are collapsed or rusted out will be replaced with new pipe to improve storm water drainage.

CIP PLAN

210

Impact to Operating Budget:

There will be no immediate impact to the City’s operating budget with this project.

Project Name: Downtown Traffic Signals

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $437,820

Description/Justification: The budget includes funds for new traffic signals at the intersections of Third & Main and the Fourth & Main. In 2009, the City completed various improvements to the downtown streetscape. Due to fiscal constraints at the time, mast arms for traffic signals were removed from the project and replaced with span wire. This project will install permanent powder coated black mast arm traffic signals and crosswalks to improve the pedestrian safety and aesthetics of downtown.

Impact to Operating Budget:

No impacts to the operating budget are anticipated due to this project, however the improved aesthetic environment should enhance economic development efforts in downtown.

Project Name: Torrance Street Trail Extension

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $209,614

Description/Justification: In FY’19, the City was awarded Transportation Alternatives Program (TAP) funds through the Missouri Department of Transportation (MoDOT) to extend a pedestrian trail located along Torrance Street. The project will construct an eight (8) foot wide concrete trail approximately 1,600 linear feet in length from South Walnut Street west to Munn Avenue. The trail extension will connect six (6) previously completed pedestrian projects throughout the community.

CIP PLAN

211

Impact to Operating Budget:

The project will increase the annual operating budget by $2,500 for general maintenance and snow removal of the trail project.

Project Name: PWSD Territory Purchase

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $15,000

Description/Justification:

The City of Maryville and Public Water Supply District No. 1 of Nodaway County provide water service to area customers through an agreement executed in 2011. The agreement sets forth mutual rights and responsibilities, including certain agreements to territorial rights and the process for purchasing territory and supplying water to customers. In FY’21, several residential lots are anticipated to develop in areas recently annexed. Per the agreement, the City will be required to provide PWSD No. 1 a one-time payment for acquisition of that customer.

Impact to Operating Budget:

Purchase of additional territorial rights for water service will add additional customers to provide new revenue to the Water/Sewer Fund.

CIP PLAN

212

Project Name: HMI Backup at Membranes

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $14,000

Description/Justification:

The FY’21 Budget includes $14,000 to install a backup Human Machine Interface (HMI) system at the water treatment plant. The HMI is a computerized control system that operates the membranes during the water production process. The second HMI will allow for “plug and play” operation during an emergency to minimize interruptions with production.

Impact to Operating Budget:

The proposed project will reduce repair costs and labor expenses in the Water Sewer Fund during emergency operations.

Project Name: Smartshore System

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $27,000

Description/Justification: This project will purchase a Smartshore Inflatable Shoring System for the Public Works Department. The Smartshore system comprises inflatable, elastomeric ‘cushions’ complete with adjustable trench struts to provide lateral support to the excavation. Available as two, three- or four-sided support, they are ideal for use within small, short term and self-supporting excavations or trenches typically associated with utility installation, maintenance or emergency repairs.

Impact to Operating Budget:

There is no anticipated impact to the operating budget due to this project, however increased safety equipment will reduce the risk of injury to employees.

Project Name: Source Water Protection Efforts

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $60,000

Description/Justification:

CIP PLAN

213

The City of Maryville’s water treatment plant has been experiencing ongoing taste and odor issues as a result of algal blooms at Mozingo Lake. Funds are included in the FY’21 Budget to assist on improving raw water quality through source water protection efforts, algicide treatments, and other improvements in the watershed.

Impact to Operating Budget:

Improving raw water quality at Mozingo Lake is a long-term effort that will gradually decrease chemical expenditures in the Water/Sewer Fund for treatment efforts.

Project Name: Wastewater UV Bulb Replacement

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $38,000

Description/Justification: This project will replace the second bank of ultraviolet lights at the Maryville Wastewater Treatment Plant. UV bulbs are used in the disinfection process for effluent water leaving the plant and must be replaced when they reach their life expectancy.

Impact to Operating Budget:

The City of Maryville budgets every third year to replace one bank of UV lights at the wastewater treatment plant.

Project Name: South Market Waterline

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $440,000

Description/Justification: Over the last several years, a 12” water main running along South Market has experienced numerous leaks. Each break in the line and patch performed by staff creates additional pressure and the likelihood of further main breaks. The project will replace the poor conditioned line with a new main, fire hydrants, and service connections.

Impact to Operating Budget:

The impact to the operating budget may be significant as labor and materials used in repairs on the existing line from 2018-2020 exceeded $25,000.

CIP PLAN

214

Project Name: Lee Wilson Drive Waterline

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $25,000

Description/Justification: This project will relocate a 12” water main located along Lee Wilson Drive. The line has an elevated crossing at a small creek and has become exposed compromising the integrity of the line.

Impact to Operating Budget:

There will be no impact to the operating budget with this project, but should prevent a break due to unforeseen circumstances.

Project Name: Edwards Water Tower Maintenance

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $25,000

Description/Justification:

The FY’21 Budget includes $25,000 in the Water/Sewer Fund for cleaning and inspection of the Edwards Water Tower. This maintenance is required to ensure the long-term viability of one of the City’s most expensive assets.

Impact to Operating Budget:

This project is not anticipated to have an impact on the operating budget for the Water/Sewer Fund.

Project Name: Infrastructure for Economic Development

Requested by: Greg McDanel, City Manager

Total Estimated Cost: $400,000

Description/Justification:

Each year, the City of Maryville is presented with interest for particular economic development projects that may have certain infrastructure needs. These potential developments often target growth areas according to the Maryville Comprehensive Plan that lack proper infrastructure. This line-item will allow staff the budgeted funds to assist in growing the community and tax base through economic development incentives such as

CIP PLAN

215

site infrastructure. All infrastructure investments for economic development will include a cost-benefit analysis and must be approved by the City Council.

Impact to Operating Budget:

Infrastructure extension projects for economic development will increase future operating budget costs for continual maintenance; however, a cost-benefit analysis will be performed before the expenditure. It is anticipated that the associated development projects will generate sufficient revenue to cover future maintenance costs of the system.

Project Name: Sewer Manhole Additions

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $10,000

Description/Justification: In previous projects to remove inflow and infiltration (I&I) of storm water into the sanitary system, staff noted several lines with manholes too far apart for proper maintenance. Proper manhole placement is generally no more than three hundred feet apart and several voids in the system are double that length. In FY 2021, staff will seek to add several manholes in these areas as needed.

Impact to Operating Budget:

There is no immediate impact anticipated to the operating budget; however proper maintenance will reduce the likelihood of sewer line failure and significant capital outlays on these lines.

Project Name: Southwest Lift Station Improvements

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $50,000

Description/Justification: The FY’21 Budget contains $50,000 to install a new pump and sluice gate at the southwest lift station. The sluice gate installation allows staff the ability to temporarily divert flow to clear and clean the wet well for maintenance. The addition of a new pump will allow for the unit to remain operable in case of emergency. The southwest lift station is a critical piece of the sanitary sewer system addressing flows from the western portion of Maryville.

CIP PLAN

216

Impact to Operating Budget:

Improvements planned at the southwest lift station will increase the useful life of various components of the unit. The project will reduce annual maintenance and repair costs of the unit by approximately $1,000.

Project Name: Drake Lumber Sanitary Sewer Line

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $150,000

Description/Justification: The sanitary sewer main adjacent to the former Drake Lumber property has become exposed to the elements due to erosion from the nearby ditch. Heavy rain events now increase the risk of washing out the line leading to raw sewage discharge. The proposed project replaces the exposed portion of the main and adds rip rap to the ditch line for additional protection.

Impact to Operating Budget:

If the sanitary sewer main is washed out, the operating budget would be impacted by significant material and labor repair costs.

Project Name: East Sanitary Sewer Line Improvement Project

Requested by: C.E. Goodall, Public Works Director

Total Estimated Cost: $621,961

Description/Justification:

The East Sanitary Sewer Line Improvement Project upgrades a 24” sanitary sewer main to eliminate a known problem area of the system. The line is deteriorated and a major source of inflow and infiltration of storm water into the system near the Maryville Wastewater Treatment Plant Project. Sanitary manholes on the line are also buried underground making them inaccessible to staff for proper maintenance. The line will be relocated and upsized to a 30” polypropylene HP pipe for 2,600 linear feet and include 8 new 5’ diameter manholes.

CIP PLAN

217

Impact to Operating Budget:

The replacement of the East Sanitary Sewer Line is anticipated to have a significant impact on the Water/Sewer Fund operating budget for the mechanical wastewater treatment plant. The current sewer main is the source of significant storm water inflow and infiltration which requires additional electricity costs for treatment.

Project Name: ATV Replacement

Requested by: Ron Christian, Interim Public Safety Director

Total Estimated Cost: $17,000

Description/Justification: The Lake Patrol Division of Maryville Public Safety utilizes three (3) off-road vehicles in its patrol and response efforts at Mozingo Lake Recreation Park. In an effort to replace aging units, this project will replace one (1) side by side Utility Terrain Vehicle (UTV) and two (2) All-Terrain Vehicles (ATV) with one (1) new UTV. The UTV will provide a reliable quick response vehicle capable of traversing rugged terrain.

Impact to Operating Budget:

The purchase will reduce expenditures in the operating budget by approximately $600 per year for maintenance on the existing units.

Project Name: Tent Camp Bathroom Upgrades

Requested by: Ryan Heiland, Assistant City Manager

Total Estimated Cost: $6,500

Description/Justification:

Funds for are included in the budget to continue to upgrade bathroom fixtures and décor throughout the park. The RV Campground bathhouse was upgraded in FY’20 and well received by park visitors.

Impact to Operating Budget:

There is no impact anticipated to the operating budget for this project.

CIP PLAN

218

Project Name: Mozingo RV Campground Expansion

Requested by: Ryan Heiland, Assistant City Manager

Total Estimated Cost: $450,000

Description/Justification:

In FY’21, the City of Maryville will seek to expand RV camping sites at Mozingo Lake Recreation Park as a result of increased local demand and national camping trends. The project will include grading, concrete pads, utility hookups, and storm shelter/bathhouse facility to serve approximately fifty (50) new RV camping sites.

Impact to Operating Budget:

The project will provide additional revenue to the operating budget exceeding anticipated debt service associated with the project.

Project Name: Boat Dock Expansion & Replacement Project

Requested by: Ryan Heiland, Assistant City Manager

Total Estimated Cost: $130,000

Description/Justification:

The proposed project will expand and replace several EZ Dock System boat docks at Mozingo Lake Recreation Park. The EZ Dock System allows for easy expansion and configuration by using a series of 6-foot sections made of hard-durable plastic with specialized hardware connections. Several dock locations are considered for expansion to create an estimated twenty (20) new boat slips. In addition, the project will add an EZ Launch ADA accessible kayak dock and two (2) personal watercraft ports.

Impact to Operating Budget:

The project will reduce expenditures in the operating budget by approximately $750 each year associated with labor for repairs of existing docks.

CIP PLAN

219

Project Name: Source Water Protection Efforts

Requested by: Ryan Heiland, Assistant City Manager

Total Estimated Cost: $60,000

Description/Justification:

The City of Maryville’s water treatment plant has been experiencing ongoing taste and odor issues as a result of algal blooms at Mozingo Lake. Funds are included in the FY’21 Budget to assist on improving raw water quality through source water protection efforts, algicide treatments, shoreline stabilization, and other improvements in the watershed.

Impact to Operating Budget:

Improving raw water quality at Mozingo Lake will ensure continued recreational enjoyment by park visitors.

Project Name: Park Improvements (Various)

Requested by: Ryan Heiland, Assistant City Manager

Total Estimated Cost: $10,000

Description/Justification:

In FY’21, a total of $10,000 is included in the Mozingo Recreation Fund for various capital improvements. The site improvements are generally geared towards park enhancements that will attract or retain corporate park tenants. Proposed enhancements include development of a gravel parking lot, extension of utilities (water, sewer, electric) to a development site, concrete sidewalk replacement, beach shelter improvements, and electrical improvements at various park shelters. Impact to Operating Budget:

The project will enhance amenity offering throughout the park to attract visitors and additional revenues.

CIP PLAN

220

Project Name: Aerial Ladder Truck

Requested by: Ron Christian, Interim Public Safety Director

Total Estimated Cost: $1,300,000

Description/Justification:

In July 2020, the City of Maryville was awarded a $1.3 million direct loan/grant from the United States Department of Agriculture (USDA) Rural Development for purchase of a new aerial ladder truck. The existing 1981 Sutphen ladder truck is unreliable for service and jeopardizes fire fighter safety. The unit is also experiencing issues holding air in the brake system, has a failing transmission, and issues with power steering and hydraulic cylinders.

Impact to Operating Budget:

The project will reduce expenditures in the operating budget by approximately $2,500 each year associated with maintenance of the existing unit. Debt service on the project is expected at $60,900 annually over a fifteen (15) year period and will be repaid from the Capital Improvement Fund.

CIP PLAN

221

Appendix

APPENDIX

222

FINANCIAL POLICIES

In order to be good stewards of the tax payer dollars, the City of Maryville has established financial policies to facilitate accountability and minimize the exposures and risk of financial difficulties. The City Council approved Resolution No. 633 on September 14, 2015 adopting the updated comprehensive financial polices below.

GENERAL POLICIES Balanced Budget Annual balanced operating budgets will be adopted, where current revenues support current expenditures/expenses. Current revenues are defined as taxes, charges for services, interest earnings, licenses and permit fees, fines and forfeitures, intergovernmental revenue, and other miscellaneous revenues. Current expenditures are defined as personnel, services, commodities and other miscellaneous charges. The operating portion of the budget does not include major capital equipment and capital improvement projects. The City is committed to meeting this policy under normal circumstances. It is recognized there may be times when it is advisable and necessary to use the cash reserves to balance the operating budget. If the annual budget requires the use of fund balance to match operating revenues and expenditures, the amount of the fund balance used and the purpose for which it is appropriated shall be identified in the budget message. The City will ensure compliance with the adopted budget and will prepare monthly reports comparing actual revenues and expenditures to budgeted amounts. Cash and Investments The City’s adopted investment policy will ensure that proper controls and safeguards are maintained. City funds will be managed in a prudent and diligent manner with an emphasis on safety of principal, liquidity, and financial return on principal, in that order. Long-Range Planning The City will develop a Financial Trend Report to provide a long-range planning tool to assess its financial condition. This report will assist in identifying emerging trends that may suggest corrective action is necessary. Asset Inventory The City recognizes the capital assets of a government and their condition are critical to the quality of services provided, and will strive to develop a comprehensive database which will include all major assets and a condition assessment. This information would be used to determine the replacement and maintenance schedule for the assets, and how that coordinates with the development of the annual budget.

APPENDIX

223

REVENUE POLICIES Revenue Diversification The City will attempt to develop a diversified and stable revenue system to shelter the City from short-run fluctuations in any single revenue source. Charges for Services User charges are reviewed periodically and recommendations to increase or decrease are based on the following: The history of charge levels, including how long present charges have been in place; For charges that defray all or part of the cost of delivering a service, how revenues

compare to costs; How City charges compare to those of surrounding and comparable cities; and The potential impact on the City, the local economy and on individuals and firms

who will pay the charge. Increases to user charges are to be implemented incrementally whenever possible. Use of One-time Revenues One-time revenues should generally be limited to non-recurring expenditures. Major capital expenditures that will significantly increase operating expenses should have a long-term sustainable revenue source. The City will seek Federal and State grants as they may become available. These revenues will be targeted for capital and infrastructure improvements to the greatest extent possible. Use of Unpredictable Revenues Major City revenues are monitored by broad category type and reported to the City Manager, the Mayor and City Council each month. Variances are researched to determine if the differences are related to timing of the collection or a decrease in the activity. EXPENDITURE POLICIES Debt Debt financing shall be used by the City to fund infrastructure improvements and acquire capital assets that cannot be acquired from either current year revenues or cash reserves. Debt financing shall include general obligation bonds, revenue bonds and other obligations permitted under Missouri law. The City will select a financing technique that provides for the lowest total cost consistent with acceptable risk factors. Long-term general obligation bonds shall be issued to finance capital improvements for purposes set forth by the voters in bond elections. The City’s full faith and credit is pledged to the timely payment of principal and interest of general obligation bonds.

APPENDIX

224

Revenue bonds are limited liability obligations. The security for the bond is a pledge of a specific revenue stream. While these obligations are not backed by the City’s full faith and credit, the City recognizes the moral commitment made to bond holders and the importance of timely principal and interest payments on the City’s credit rating. Debt will be structured for the shortest period consistent with a fair allocation of costs to current and future beneficiaries or users which will generally require that debt be issued only for a time period that is consistent with the life span of the project for which the debt was issued. The City’s bonds may be sold at a discount or premium in order to market bonds more effectively, achieve interest savings, or meet other financing objectives. Periodic reviews of all outstanding debt will be undertaken to determine refunding opportunities. Refunding will be considered when the analysis indicates the potential for present value savings of approximately 3% of the principal being refunded for current refundings, and a 5% threshold for advanced refundings. Refunding will also be considered when there is a need to modify covenants essential to operations and management. Savings requirements for refunding issues may be waived by the City upon finding that such a restructuring is in the City’s overall best financial interest. The City will retain outside bond counsel for all debt issues. All obligations issued by the City will include a written opinion as to the legality and tax-exempt status obligation. The City will seek the advice of bond counsel on all other types of financing and any questions involving federal tax issues or arbitrage law. The City will retain the services of a financial advisor to assist on the structuring of the obligations, inform the City of available options, and advise on the timing and marketability of the obligations. The City will maintain good communications with bond rating agencies about the financial condition of the City and will follow a policy of full disclosure on every financial report and bond prospectus. Official statements and Comprehensive Annual Financial Reports will meet the continuing disclosure standards set by the Municipal Standards Rule Making Board (MSRB), the Governmental Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC) and Generally Accepted Accounting Principles (GAAP). The Finance Department shall be responsible for providing ongoing disclosure information to established national repositories and for compliance with disclosure standards set by state and national regulatory bodies. The City will issue obligations as close to the time the contracts are expected to be awarded as possible. Due to the complexity of arbitrage rebate regulations and the

APPENDIX

225

severity of non-compliance penalties, the City shall contract for the arbitrage rebate services. Undesignated Reserves The City recognizes the need to maintain adequate cash reserves and to provide an appropriate level of service funded from annual revenues. In order to balance these needs, and maintain the City’s credit worthiness, cash reserves of 20% of essential operating expenditures will be maintained in each operating fund to provide for emergencies and allow for financial stability. Due to the nature of water and sewer fund operations, 50% of its operating expenditures will be maintained as reserves. This will also allow the City to protect its essential service programs during periods of economic downturn, for unanticipated expenditures, and to allow the flexibility to respond to unexpected opportunities. When feasible, a plan to replenish these reserves within a reasonable period of time should be developed. Funding of reserves will come generally from one-time revenues, excess fund balance and projected revenues in excess of projected expenditures. Unreserved cash balances may exceed 20% and can be used as funding during periods of economic decline, for one-time expenditures, and emergencies. Additional reserves may be desirable if the City is aware of future liabilities or action that may necessitate a larger balance. Use of cash reserves will require Council action. The City shall maintain sufficient reserves in the Debt Service Fund, which equals or exceeds the reserves required by bond ordinances. Budgetary Compliance Each department is sent a monthly expenditure status report and is expected to monitor their spending and stay within budget. In addition, the Finance Department prepares a monthly report of revenues and expenditures for the major operating funds, which is provided to the City Manager, Council and department heads. This report compares budget to actual and highlights any issues of concern. The report also compares current year results to a 3 year average. FINANCIAL REPORTING POLICIES Financial Reporting The City’s accounting and financial reporting systems will be maintained in conformance with all state and federal laws, Generally Accepted Accounting Principles (GAAP) and standards of the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). An annual audit will be performed by an independent public accounting firm, with an audit opinion included in the City’s published Comprehensive Annual Financial Report

APPENDIX

226

(CAFR). The independent auditor will present the CAFR and discuss audit findings concerning internal controls and operational deficiencies at a public meeting. The City’s CAFR will be submitted to the GFOA Certificate of Achievement for Excellence in Financial Reporting Program. The City’s CAFR will also be submitted to the Electronic Municipal Market Access System (EMMA) as a continuing commitment to disclose thoroughness to enable investors to make informed decisions. EMMA serves as the official centralized electronic repository for all municipal securities disclosure documents. FUND BALANCE CLASSIFICATIONS Purpose Fund balance refers to the difference between assets and liabilities in the governmental funds. The Governmental Accounting Standards Board (GASB) issued Statement No. 54 – Fund Balance Reporting and Governmental Fund Type Definitions in March 2009 in order to enhance how fund balance information is reported, to improve its usefulness in the decision making process and to provide fund balance categories and classifications that will be more easily understood. With the new standard for Fund Balance components, governmental funds will report classifications that comprise a hierarchy based primarily on the extent to which the government is bound to honor constraints on the specific purposes for which amounts in those accounts can be spent. Definitions: The classifications of fund balance components (in declining order of constraint) according to Statement No. 54 – Fund Balance Reporting and Governmental Fund Type Definitions are:

A. Non-spendable – legally or contractually required to be maintained. Not in spendable form, which includes items that are not expected to be converted to cash in the normal course of business, such as inventory, prepaids, supplies, long-term receivables.

B. Restricted – amounts subject to external enforceable legal restrictions. (i.e.

grant money).

C. Committed – amounts subject to self-imposed constraints or limitations that have been imposed by formal action (resolution or ordinance) of the City Council. Such constraint is binding unless modified or rescinded by formal action of the City Council.

D. Assigned – amounts that the City intends to use for a specific purpose, intent

expressed by a City Official to which the Council has designated authority.

E. Unassigned - amounts that are available for any purpose, these amounts are reported only in the General Fund

APPENDIX

227

Spending Prioritization The City will spend the most restricted dollars before less restricted in the following order:

a. Non-spendable (if funds become spendable) b. Restricted c. Committed d. Assigned e. Unassigned

CAPITAL ASSET POLICY

Purpose and Scope: The intent of this policy is to establish the plan of organization and procedures that are necessary for safeguarding the assets and infrastructure of the City, including maintaining accountability for those assets and ensuring accuracy of the asset related financial reports. This policy applies to all City departments. Definitions: Capital assets include land, land improvements, buildings, building improvements, building renovations/replacements, extraordinary repairs, construction in progress, machinery, equipment, vehicles, and infrastructure. Capital assets are to be reported and, with certain exceptions, depreciated. Assets that are not capitalized are expended in the year of acquisition. Infrastructure assets are long-lived capital assets that normally can be preserved for a significant greater number of years than most capital assets and that are normally stationary in nature. Examples include streets, trails, drainage systems, water and sewer systems and dams. Capital assets should be accounted for at cost, or if the cost is not practically determinable, at estimated cost. Cost includes miscellaneous charges necessary to place the item in service. Shipping costs, closing costs, professional fees, site preparations and installation cost should be capitalized with the asset. Building Improvements – Additions of a building component or a building section where one did not previously exist are treated as capital assets rather than renovations. Building Renovations/Replacements – The total replacement of a unit with a new unit that serves the same purpose and has the same estimated useful life as the unit being replaced. The purchase of a new unit to replace a worn out unit represents an addition to and deduction from property and the cost of the new asset is to be capitalized. The old asset is to be written off. Replacement parts, which do not materially extend the life of an asset, are to be considered ordinary repairs and expensed. Expenditures for dismantling or removing an old asset are to be expensed.

APPENDIX

228

Extraordinary repairs – Repairs, not recurring in the routine maintenance process, which extend the useful life of an asset or increase its use value beyond what it was before the repair, are capitalized. Expenditures to maintain an asset in efficient operating condition, which do not extend the normal economic useful life, are expensed. Interest payments for financed projects are to be capitalized during the construction period. Donated items that meet the general capitalization requirements should be recorded at their estimated fair market value at the time the asset is received by the City. Capitalization Thresholds and Depreciation: A capital asset must have a useful life of two or more years and a minimum value of $5,000. The depreciation method used shall be straight-line with one-half year’s depreciation to be taken in the first and last years of the asset’s life, regardless of the purchase date. All capital assets shall be assigned an estimated useful life, with the exception of Land and Construction in Progress, since no depreciation will be recorded on these types of assets. The following guidelines shall be used to establish useful life: Computers and Communication Equipment 3 – 5 years Vehicles and Small Equipment 5 years Large vehicles, Heavy Equipment, and Furniture 7 – 10 years Machinery and Equipment not otherwise detailed 10 – 15 years Buildings 20 - 25 years Streets and Trails Infrastructure 20 – 25 years Water and Sewer System Infrastructure 30 – 40 years These values are guidelines. Useful life shall be assigned based on the guidelines above and the estimated future use to the City. Classifications: BUILDINGS: This classification comprises all buildings owned by the City. Buildings are defined as structures to house equipment, services and functions. CONSTRUCTION IN PROGRESS: This classification consists of all costs of labor and materials accumulated to date on a project. Upon completion of the project, the classification is cleared by transferring the associated costs to another classification of capital asset, typically buildings or improvements other than buildings. IMPROVEMENTS OTHER THAN BUILDINGS: This classification includes any permanent improvements to assets which cannot be classified as a building, land, or mechanical and auto equipment. These are typically infrastructure assets, parking lots, trails, fences, lighting systems, or other stationary improvements.

APPENDIX

229

LAND: This classification encompasses all land acquired by the City. MECHANICAL AND AUTO EQUIPMENT: This classification consists of all movable machinery, equipment, vehicles, and office equipment and furniture. Transfers of Capital Assets: In order to assure accurate records related to capital assets, it is necessary for department heads to inform the finance director when items are moved to a different department for use. These capital assets are then transferred to the new department at net book value. Physical Inventory: To ensure the integrity of the City’s list of capital assets, a physical inventory will be performed at least once every three years, as the joint responsibility of the finance department and the respective department heads. In addition to the physical inventory, records of all capital assets will be provided annually to each department. It is their responsibility to review these lists to ensure that items contained therein are still being used and in their department’s control. GRANT MANAGEMENT POLICY Policy: Revenue from grants in an important source of funding for the City. These monies enhance the City’s ability to provide services and allow for the completion of large projects which would be difficult if not impossible to fund solely with City resources. The City will seek grant funding for projects which support the City’s priorities, goals and objectives, and for which all conditions of the grant can be fulfilled. Many grants require a cash or in-kind match from the City and in some cases a continuing commitment to fund staff or programs. The financial commitment of the City should be carefully reviewed before a grant application is submitted. All solicitations of grant funding must have prior approval of the City Manager before City staff can apply. After award notification has been received, City Council approval is required to accept and enter into an agreement with the funding agency. Definitions: GRANTS: A financial award given by the federal or state government to an eligible grantee. Government grants are not expected to be repaid by the recipient. MATCHING FUNDS: The portion of the project’s costs to be covered by the grant recipient with funds other than proceeds from the granting agency. A grant that does not require any other funding is considered non-matched funding.

APPENDIX

230

Procurement: Any procurement activities that will take place as part of a grant award shall follow all City purchasing policies and procedures. If the procurement requirements of a grant are more strict than those of the City, then those requirements must be followed. Reporting: The City maintains a decentralized grant function. The grant application, administration and reimbursement process is the responsibility of the department applying for the grant. The finance department will assist the awarded department as requested. The frequency of reimbursement requests varies depending on the grant provisions. In most cases, City funds have been advanced, so departments must file for timely reimbursement. Departments are responsible for fully documenting all reimbursement requests and maintaining files in accordance with the records retention requirements. The expenditure of grant funds are subject to audit by the granting agency. The City’s independent auditor also audits selected grant programs annually. Departments have the responsibility for maintaining all files and documentation related to their grants. Departments should read and be familiar with the grant terms and requirements, to ensure the City is in compliance with the terms of the grant. Departments shall complete all required progress reports and ensure funds are spent in a timely manner. Additional financial documentation may be requested by the finance department as necessary to ensure full compliance with the Single Audit Act and all relevant grant requirements.

APPENDIX

231

PERSONNEL SUMMARY

Full-Time Equivalency (FTE)

The following table provides a history of FTE’s for each department or division within the City. Elected officials and appointed boards are not included. The FTE category is calculated by adding the total hours of part-time employees to existing full-time employee numbers.

Department FY 2019 FY 2020 FY 2021

FT PT FTE FT PT FTE FT PT FTE Finance 4 1 4.95 4 1 4.52 4 1 4.19 General Administration 5 0 5 5 0 5 5 0 5 Municipal Court 1 1 1.04 1 1 1.04 1 0 1 Public Safety Administration 2 0 2 2 0 2 2 0 2 Public Safety Police Protection 19 0 19 19 0 19 19 0 19.7 Public Safety Fire Protection 2 0 2 2 0 2 2 0 2 Public Safety Communications 3 5 5.33 3 5 5.33 7 8 10 Public Works Administration 2 0 2 2 0 2 2 0 2 Public Works Street Maintenance 8 0 8 8 0 8 8 0 8 Code Enforcement 2 0 2 2 0 2 2 0 2 Oak Hill Cemetery 0 0 0 0 0 0 0 0 0 Airport Maintenance 1 0 .77 1 0 1 1 0 1 GIS 1 0 1 1 0 1 1 0 1 Transfer Station 0 0 0 0 0 0 0 0 0 Water/Wastewater Maintenance 10 0 10 10 0 10 9 0 9 Mozingo Lake Patrol 0 3 0.44 0 3 0.44 0 3 0.38 Mozingo Maintenance 8 32 13.87 7 38 13.87 5 25 9.5 Mozingo Operations 3 27 8.1 3 27 8.1 4 6 9.9 Central Garage 1 0 1 1 0 1 1 0 1 Parks & Recreation 10 147 23.87 9 152 23.87 9 124 20.12 Total 82 216 110.37 80 227 110.17 82 167 107.79

The FY 2021 budget includes the addition of four (4) full-time and three (3) part-time employees for the Northwest Communications Center (NWCC). The NWCC is the consolidated operations of emergency dispatch services for Nodaway County and operated by the City of Maryville.

Due to the impacts of COVID-19, the City has postponed the hiring of several part-time positions. The positions impacted are generally seasonal in nature and related to operation and maintenance of local parks.

APPENDIX

232

Average Years of Service

At the onset of FY 2021, over half the City’s employees are nearing retirement age. This trend will require proper succession planning and lead to a significant number of retirements within the next five (5) years.

0 5 10 15 20 25 30 35

Finance

General Administration

Municipal Court

Public Safety Admin.

Public Safety Police

Public Safety Fire

Public Safety Communiciations

Public Works Admin

Public Works Street

Code Enforcement

Airport Maintenance

GIS

Water/Wastewater

Mozingo Maint.

Mozingo Operations

Central Garage

Parks & Recreation

Average by Division

APPENDIX

233

GLOSSARY OF BUDGET TERMS

Accounting Systems: The total set of records and procedures which are used to record, classify, and report information on the financial status and operations of an entity. Accounts Payable: A liability account reflecting amounts on open account owing to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable: An asset accounts reflecting amounts owing to open accounts from private persons or organizations for goods and services furnished by a government. Accrual Accounting: A basis of accounting in which revenues are recognized in the accounting period in which they are earned, and expenses are recognized in the accounting period in which they are incurred. Ad Valorem: Latin for “value of”. Refers to the tax assessed against real (land and buildings) and personal (equipment and furniture) property. Agency Fund: A fund that is custodial in nature and does not present results of operations or have a measurement focus. The fund is accounted for using the modified accrual basis of accounting. This fund is used to account for assets that the City holds for others in an agency capacity. Appropriation: An authorization made by the City Council that permits the City to incur obligations and to make expenditures of resources. Assessed Valuation: The estimated value placed on real and personal property by the chief appraiser of the appraisal district as the basis for levying property taxes. All appraisals activity is the responsibility of the Nodaway County Assessor’s Office. Asset: Resources held or owned by the City that benefit more than one accounting period. Audit: A methodical examination of the use of resources. It concludes in written report of its findings, and it is a test of management’s accounting system to determine the extent to which internal accounting controls are both available and being used. Bond: A written promise to pay a specified sum of money (the face of principal value of the bond), at a specified date or dates in the future (the maturity date), along with interest at a specified rate. Bonded Debt: That portion of City debt represented by outstanding bonds. Bond Refinancing: The payoff of old bonds and the re-issuance of new bonds in order to obtain better interest rates and/or better bond conditions.

APPENDIX

234

Budget: A financial plan comprised of an estimate of proposed expenditures for a fiscal year and the proposed means of financing those expenditures. Budget Amendment: A legal procedure utilized by the City staff and City Council to revise a budget appropriation during the fiscal year. Budget Calendar: The schedule of key dates that the City follows in the preparation and adoption of the budget. Budgetary Control: The control or management of the approved budget for the purpose of keeping expenditures within the limitations of available appropriations and resources. Budget Message: A general discussion of the proposed budget presented in writing as part of the budget document. The budget message explains principal budget issues against the background of the present economy and financial experience in recent years. Budget Ordinance: The official enactment by the City Council to approve the budget as presented, authorizing staff to obligate and spend revenues. CAFR: Comprehensive Annual Financial Report. Capital Expenditure: An expenditure on the acquisition of or improvement to a fixed asset with a useful life of more than one year. Capital Improvements Program: A plan for capital improvements to be incurred each year over a set number of years to meet long-term capital needs. Capital Improvement Sales Tax Fund: A fund created to account for the financial resources from the city’s ½ cent Capital Improvement Sales tax to be used for funding general capital improvements. Cash Basis: A basis of accounting in which transactions are recognized when cash is received or spent. Certificate of Participation (COP): An instrument evidencing a pro rata share in a specific pledged revenue stream, usually lease payments by the issuer that are subject to annual appropriation. The certificate generally entitles the holder to receive a share, or participation, in the lease payments from a particular project. The lease payments are passed through the lessor to the certificate holders. The lessor typically assigns the lease and lease payments to a trustee, which then distribute the lease payments to the certificate holders. Charges for Services: Revenue derived by charging a fee to the specific user of the service.

APPENDIX

235

Current Assets: Those assets which are available or can be made readily available from current operations or to pay current liabilities. Those assets which will be used up or converted to cash within a year. Some examples are cash, temporary investments and taxes receivable which will be collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. Current Taxes: Taxes levied and due within one year. Debt: An obligation resulting from borrowed money or from the purchase of goods and services. Debts of government include bonds and notes. Delinquent Taxes: Taxes that remain unpaid after the due date and which have penalty and interest attached. In Missouri, tax statements are mailed in November and are due by December 31. Department: A major administrative unit of the City which manages an operation or group of related operations within a functional area. Depreciation: The process of recognizing the physical deterioration of capital assets over a period of time. Employee (or Fringe) Benefits: Contributions made by a government to meet commitments or obligations for employee benefits. Included is the government’s share of Social Security and various pension, life, and medical plans. Enterprise Fund: A fund established to account for operations: a) financed through user charges and operated in a manner similar to private business, where the intent is to cover the cost of providing goods and services to the general public on a continuing basis; or b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, or other purposes. The City’s Enterprise Funds are for solid waste, water and sewer services. Estimated Revenue: The amount of projected revenue to be collected during the fiscal year. Expenditures: A decrease in the net financial resources of the City due to the acquisition of goods or services. Expense: Charges incurred for operations, maintenance, interest, and other charges. Fiduciary Fund: A fund used to report assets held in trustee or agency capacity for others and therefore cannot be used to fund operations or other entity programs.

APPENDIX

236

Fiscal Year (FY): A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of operations. The City of Maryville’s fiscal year begins July 1st and ends the following June 30th. Fixed Asset: Assets of a long-term nature which are intended to continue to be held or used, such as land, buildings, improvements to land and buildings, machinery, equipment, and vehicles. To be considered a fixed asset, the original cost of an item must exceed $5,000 according to the City of Maryville’s accounting and financial policies. Franchise Fee: A fee paid by public service utilities for use of public right-of-way to deliver their services. Full Faith and Credit: A pledge of a government’s taxing power to repay debt obligations. Full Time Equivalent (FTE): Number of staff positions calculated on the basis that one FTE equates 2080 hours worked a year. Fund: An accounting entity with a self-balancing set of accounts that record financial transactions for specific activities or government functions. Fund Balances: The difference between assets and liabilities. Generally Accepted Accounting Principles (GAAP): A body of accounting and financial reporting standards set by the Governmental Accounting Standards Board (GASB) for state and local governments. General Fund: The fund used to account for all financial resources except those required or selected to be accounted for in another fund. General Obligation (GO) Bonds: When the City pledges its full-faith and credit to the repayment of the bonds it issues, then those bonds are general obligation (GO) bonds. Sometimes the term is used to refer to bonds which are repaid from taxes and other general revenue. Goal: A statement of broad direction, purpose or intent on the needs of the community. A goal is general and timeless. Governmental Accounting Standards Board (GASB): The recognized authoritative accounting and financial reporting standard setting body for government entities. Governmental Funds: Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.

APPENDIX

237

Grant: A contribution by a government or other organization to support a specific function or operation. Infrastructure: The basic framework or foundation of the City, including buildings, roads, bridges, sidewalks, and water and sewer systems. Interfund Transfers: Transfer of resources between two funds of the same governmental unit. Intergovernmental Revenue: Revenue received from other governments, whether local, state, or federal, usually in the form of grants, entitlements, shared revenue or payments in lieu of taxes. Levy: The process of imposing taxes for the support of government activities. Licenses, Permits, and Fees: Revenues collected by the City from individuals or business concerns for rights or privileges granted by the City. Long Term Debt: Debt that is repaid over a period of time longer than one year. Maintenance and Operation Costs: The day-to-day operating and maintenance cost of a municipality including such things as personnel, gas, electric bills, telephone charges, postage and vehicle maintenance. Modified Accrual Accounting: A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are “measurable” and available. It is recommended as the standard for most governmental funds. Net Assets: Total assets minus total liabilities. Objectives: A desired outcome that is measurable and that can be achieved within a specific time frame. Ordinance: A formal legislative enactment by City Council. An ordinance has full force and effect of law within the boundaries of the municipality, unless it conflicts with any higher form of law. The difference between and ordinance and a resolution is that the latter requires less formality. Property Taxes: Revenues derived from the levying of taxes on real and personal property. Property taxes are levied according to the properties assessed value. Proprietary Fund: A fund used to account for a government’s business-type activities. A proprietary fund can either be an enterprise fund or internal service fund.

APPENDIX

238

Resources: The total monies available for appropriation purposes to include revenues, fund balances, transfers and other financing resources (e.g. bond proceeds, lease proceeds, loan proceeds). Revenue: Income received or anticipated from taxes or other sources, such as business licenses, user fees, fines and investments. Revenue Bonds: When a government issues bonds which do not pledge the full faith and credit of the jurisdiction, it issues limited liability revenue bonds. Typically, pledges are made to dedicate one specific revenue source to repay these bonds. The City’s revenue bonds are repayable from user charges. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service (e.g. fees paid for water and sewer services).

APPENDIX

239

APPENDIX

240

CIT

Y O

F M

ARYV

ILLE

ANN

UAL

BU

DG

ETFY

202

1

Rev

enue

Sum

mar

y - A

ll Fu

nds

Ad

va

lore

mS

ale

sF

ran

ch

ise

Excis

eO

the

r L

ice

nse

sF

ine

s &

S

erv

ice

Oth

er

Pro

pe

rty

Intr

aO

the

rB

on

d/L

ea

se

Be

gin

nin

g

Ta

xe

sT

axe

sT

axe

sT

axe

sT

axe

s&

Pe

rmits

Fo

rfe

itu

res

Ch

arg

es

Ag

en

cie

sR

eve

nu

es

Go

v't

Re

ve

nu

es

Pro

ce

ed

sR

eso

urc

es

To

tals

FUN

DG

en

era

l5

60

,94

5$

2

,19

9,0

00

$

9

70

,00

0$

34

5,0

00

$

1

63

,20

0$

67

,50

0$

14

7,9

00

$

5

8,7

00

$

19

7,9

14

$

28

7,4

00

$

4

65

,73

8$

8

2,0

00

$

-$

1

,27

5,0

00

$

6,8

20

,29

7$

Pa

rk &

Re

cre

atio

n6

19

,89

52

50

,50

0--

-

--

-

1

,20

0--

-

--

-

5

25

,70

0--

-

---

---

2

2,0

00

---

4

40

,00

0

1,8

59

,29

5

Tra

nsie

nt

Gu

est

Ta

x--

-

---

--

-

--

-

1

75

,00

0--

-

--

-

--

-

5,0

00

---

---

3

8,5

00

---

3

76

,43

5

59

4,9

35

Ca

pita

l Im

pro

ve

me

nts

---

1

,04

9,5

00

--

-

--

-

--

-

--

-

--

-

--

-

21

8,1

53

---

---

4

,40

0

1,8

00

,00

0

86

0,0

00

3

,93

2,0

53

De

bt

Re

tire

me

nt

17

4,0

30

26

2,6

25

---

---

---

---

---

---

--

-

---

---

6

,16

0--

-

85

7,1

78

1

,29

9, 9

93

So

lid W

aste

---

--

-

---

---

---

---

---

13

,50

0

--

-

---

31

,90

0

1,2

00

--

-

---

46

,60

0

TIF

---

--

-

---

---

---

---

---

---

--

-

---

---

1

67

,68

0--

-

32

2,3

90

4

90

,07

0

Wa

ter/

Se

we

r--

-

---

--

-

--

-

--

-

--

-

--

-

5

, 53

1,5

60

---

--

-

2

,50

02

4,5

00

---

4

,73

7,0

00

10

,29

5,5

60

Mo

zin

go

Re

cre

atio

n--

-

1,0

64

,08

0--

-

--

-

--

-

--

-

--

-

1

,25

6,5

00

3,5

00

30

,00

0

--

-

31

,20

04

50

,00

0

99

5,0

00

3

,83

0,2

80

Co

nf

Ce

nte

r D

eb

t--

-

26

5,9

55

---

---

---

---

---

---

6

6,8

53

---

---

9

50

---

5

5,5

73

38

9,3

31

Ce

ntr

al G

ara

ge

---

--

-

---

---

---

---

---

16

4,0

25

---

--

-

--

-

---

--

-

---

16

4,0

25

Gro

up

In

su

ran

ce

---

--

-

---

---

---

---

---

---

--

-

---

1,3

78

,94

2

31

,97

8

--

-

10

8,4

42

1

,51

9,3

62

Be

tte

rme

nt

Co

rp--

-

---

--

-

--

-

--

-

--

-

--

-

--

-

72

0,8

96

---

---

4

00

64

0,0

00

--

-

1

,36

1,2

96

Ce

me

tary

Pe

rpe

tua

l--

-

---

--

-

--

-

--

-

--

-

--

-

--

-

---

--

-

--

-

78

5--

-

12

5,0

38

1

25

,82

3

T

ota

ls1

,35

4,8

70

5,0

91

,66

09

70

,00

03

45

,00

03

39

,40

06

7,5

00

14

7,9

00

7,5

49

,98

51

,21

2,3

16

31

7,4

00

1,8

79

,08

04

11

,75

32

,89

0,0

00

1

0,1

52

,05

63

2,7

28

,92

0

Le

ss In

terf

un

d T

ran

sfe

rs

Ge

ne

ral

---

--

-

---

---

---

---

---

---

--

-

---

(46

5,7

38

)--

-

---

--

-

(4

65

,73

8)

Ca

pita

l Im

pro

ve

me

nts

---

--

-

---

---

---

---

---

---

--

-

---

---

--

-

---

--

-

--

-

So

lid W

aste

---

--

-

---

---

---

---

---

---

--

-

---

(31

,90

0)

---

--

-

---

(31

,90

0)

TIF

---

--

-

---

---

---

---

---

---

--

-

---

---

(4

3,1

90

)

---

--

-

(4

3,1

90

)

Wa

ter/

Se

we

r--

-

---

--

-

--

-

--

-

--

-

--

-

--

-

---

--

-

(2

,50

0)

---

--

-

---

(2,5

00

)

Co

nfe

ren

ce

Ctr

De

bt

---

--

-

---

---

---

---

---

---

--

-

---

(66

,85

3)

---

--

-

---

(66

,85

3)

Ce

ntr

al G

ara

ge

---

--

-

---

---

---

---

---

( 16

4,0

25

)--

-

---

---

---

--

-

---

(16

4,0

25

)

Gro

up

In

su

ran

ce

---

--

-

---

---

---

---

---

---

--

-

---

(1,3

78

,94

2)

---

--

-

---

(1,3

78

,94

2)

G

ran

d T

ota

ls1

,35

4,8

70

$

5

,09

1,6

60

$

9

70

,00

0$

34

5,0

00

$

3

39

,40

0$

67

,50

0$

14

7,9

00

$

7

,38

5,9

60

$

1

,21

2,3

16

$

3

17

,40

0$

(66

,85

3)

$

36

8,5

63

$

2

,89

0,0

00

$

1

0,1

52

,05

6$

30

,57

5,7

72

$

% o

f Tot

al R

even

ues

6.63

%24

.93%

4.75

%1.

69%

1.66

%0.

33%

0.72

%36

.16%

5.94

%1.

55%

-0.3

3%1.

80%

14.1

5%10

0.00

%APPENDIX

241

CIT

Y O

F M

ARYV

ILLE

ANN

UAL

BU

DG

ETFY

202

1

Expe

nse

Sum

mar

y - A

ll Fu

nds

Pers

onnel

Contr

actu

al

Charg

es

Tota

lC

apital

Debt

Serv

ices

Serv

ices

Com

moditie

sO

ther

Contingencie

sO

pera

ting

Outlay

Serv

ice

Tota

l

FUN

DG

enera

l3,8

51,8

84

$

960,2

21

$

387,3

65

$

409,4

15

$

1,0

39,3

60

$

6,6

48,2

45

$

20,0

00

$

152,0

52

$

6,8

20,2

97

$

Park

& R

ecre

ation

944,2

85

335,8

34

156,3

50

89,6

25

324,5

70

1,8

50,6

64

---

8,6

31

1,8

59,2

95

Tra

nsie

nt

Guest

Tax

---

43,0

00

---

1,0

00

217,9

35

261,9

35

183,0

00

150,0

00

594,9

35

Capital Im

pro

vem

ents

---

400

--

-

9,0

93

193,2

39

202,7

32

2,9

80,3

29

748,9

92

3,9

32,0

53

Debt

Retire

ment

---

5,7

00

---

2,3

72

925,9

34

934,0

06

---

365,9

87

1,2

99,9

93

Solid

Waste

---

31,7

80

1,2

00

13,6

20

--

-

46,6

00

---

---

46,6

00

TIF

---

2,0

00

---

---

--

-

2,0

00

---

488,0

70

490,0

70

Wate

r/S

ew

er

837,1

83

1,8

99,3

31

366,9

50

225,6

43

3,1

96,7

64

6,5

25,8

71

1,8

95,9

61

1,8

73,7

28

10,2

95,5

60

Mozin

go R

ecre

ation

1,1

09,4

82

455,8

41

445,5

50

193,4

65

760,1

95

2,9

64,5

33

673,5

00

192,2

47

3,8

30,2

80

Confe

rence C

ente

r D

ebt

---

200

--

-

2,2

72

55,5

73

58,0

45

---

331,2

86

389,3

31

Centr

al G

ara

ge

75,2

46

9,9

75

73,5

50

5,2

54

---

164,0

25

---

---

164,0

25

Gro

up I

nsura

nce

1,4

10,9

20

--

-

---

---

108,4

42

1,5

19,3

62

---

---

1,5

19,3

62

Bett

erm

ent

Corp

ora

tion

---

--

-

---

10,1

50

400

10,5

50

1,3

00,0

00

50,7

46

1,3

61,2

96

Cem

eta

ry P

erp

etu

al

---

--

-

---

---

125,8

23

125,8

23

---

---

125,8

23

T

ota

ls8,2

29,0

00

3,7

44,2

82

1,4

30,9

65

961,9

09

6,9

48,2

35

21,3

14,3

91

7,0

52,7

90

4,3

61,7

39

32,7

28,9

20

Less I

nte

rfund T

ransfe

rs:

Genera

l--

-

---

--

-

(5

2,5

88)

---

(52,5

88)

---

---

(5

2,5

88)

Park

& R

ecre

ation

---

--

-

---

(2,2

72)

---

(2,2

72)

---

---

(2

,272)

Capital Im

pro

vem

ents

---

--

-

---

(9,0

93)

---

(9,0

93)

---

---

(9

,093)

Debt

Retire

ment

---

--

-

---

(2,2

72)

---

(2,2

72)

---

---

(2

,272)

Wate

r/S

ew

er

---

(2

55,8

79)

---

(161,6

90)

---

(417,5

69)

---

---

(4

17,5

69)

Mozin

go R

ecre

ation

---

(1

8,1

69)

---

(105,9

46)

---

(124,1

15)

---

---

(1

24,1

15)

Confe

rence C

tr D

ebt

---

--

-

---

(2,2

72)

---

(2,2

72)

---

---

(2

,272)

Centr

al G

ara

ge

(75,2

46)

(9,9

75)

(73,5

50)

(5,2

54)

---

(164,0

25)

---

---

(1

64,0

25)

Gro

up I

nsura

nce

(1,3

78,9

42)

---

--

-

--

-

---

(1,3

78,9

42)

---

---

(1

,378,9

42)

Cem

ete

ry P

erp

etu

al

---

--

-

---

---

--

-

--

-

--

-

--

-

---

G

rand

Tot

als

6,7

74,8

12

$

3,4

60,2

59

$

1,3

57,4

15

$

620,5

22

$

6,9

48,2

35

$

19,1

61,2

43

$

7,0

52,7

90

$

4,3

61,7

39

$

30,5

75,7

72

$

% o

f Tot

al E

xpen

ses

28.6

7%14

.65%

5.75

%2.

63%

51.6

9%29

.85%

18.4

6%10

0.00

%

APPENDIX

242

FID

UC

IAR

Y

FUN

D T

YP

ES

Per

man

ent

Fun

d

Cap

ital

Pro

ject

s

Fun

d

Gen

eral

Fun

d

Spec

ial

Rev

enu

e

Fun

d

Deb

t Se

rvic

e

Fun

dEn

terp

rise

Fu

nd

s

Inte

rnal

Serv

ice

Fun

d

Age

ncy

Fu

nd

Cem

eter

y

Per

pet

ual

Fun

d

CIP

FU

ND

Par

k &

Rec

reat

ion

Fun

d

Deb

t

Ret

irem

ent

Fun

d

Solid

Was

te F

un

d

Cen

tral

Gar

age

Fun

d

Mu

ni.

Co

urt

Fun

d

Tran

sien

t

Gu

est

Tax

Fun

d

Mo

zin

go

Rec

reat

ion

Fu

nd

Gro

up

Insu

ran

ce

Fun

d

Lib

rary

Tax

Fun

d

Wat

er

/ W

aste

Wat

er

Fun

d

Co

nf

Cen

ter

Co

nst

r.

Fun

d

GO

VER

MEN

TAL

FU

ND

TY

PES

PR

OP

RIE

TA

RY

FU

ND

TY

PES

APPENDIX

243