City Council Agendas

NOTICE CITY COUNCIL BUDGET WORK SESSION TUESDAY, AUGUST 15, 2023 6:00 p.m. The City Council of the City of Blue Springs, Missouri will hold a budget work session on Tuesday, August 15, 2023 beginning at 6:00 p.m. in the Administration Training Room, #210, Blue Springs City Hall, 903 W. Main Street, in Blue Springs, Missouri, to discuss the proposed City budget for the 2023-24 Fiscal Year. This Notice was posted at Blue Springs City Hall and on the City’s website on Thursday, August 10, 2023. Sheryl Morgan, City Clerk  Friday, July 28, 2023 Dear Mayor Carson Ross and Councilmembers: I am pleased to submit the City of Blue Springs’s recommended operating budget for fiscal year 2023‐24 which will be presented at the August 15, 2023, budget work session. The recommended budget communicates the City’s plan for allocating resources to provide services to the residents and businesses of Blue Springs. The total proposed FY 2023‐24 budget of $85,211,839 is a financial plan that focuses on delivering essential services while maintaining fiscal discipline. The budget also includes several major initiatives that will significantly impact the trajectory of our city, not only in the upcoming year but for years to come. Major Initiatives Blue Surf Bay Waterpark ‐ Opening in Spring 2024, this significant addition to our recreational facilities will allow the residents to remain in the community to meet their recreational needs. The facility offers over 110,000 square feet of indoor recreation and 60,000 square feet of outdoor space. Police Body and Car Camera System Replacement ‐ This budget includes funding for the implementation of new police body and vehicle cameras to improve public trust and officer safety. For this project, 27 vehicle cameras and 104 body worn cameras will be purchased along with supporting software, equipment, and cloud storage. The first year of the five‐year lease agreement has been included in the Public Safety Sales Tax Fund budget at $257,243. The remaining years of the lease cost $156,000 per year. Police Therapy Dog ‐ a therapy dog for our Police Department will be introduced, offering valuable emotional support and enhancing community engagement. The first‐year cost for this program is $4,196 and is included in the Public Safety Sales Tax Fund budget. Subsequent budgets are estimated to be approximately $2,000 for this program. Downtown Master Plan ‐ The Downtown Master Plan was funded in the FY 2023 budget and is projected to be completed in Spring 2024. The plan was last updated in 2007 and will outline a vision, recommendations, and guidelines for development and revitalization in the downtown area. Comprehensive Plan Update ‐ This project is funded through the Capital Improvements Program and is anticipated to begin in summer 2024 and to be completed in 2025. The cost for this project is $250,000. The plan was last updated in 2014 and serves as a guide for the physical development of the City that fosters quality growth, conservation, and redevelopment. Council Strategic Plan – Strategic planning was funded in the FY 2023 budget and is projected to be completed in Spring/Summer 2024. Strategic planning helps guide the City into the future and contributes to more effective governance and the overall well‐being of the City. Buy Blue Springs – This initiative was reviewed and requested for inclusion in the budget at the July 17, 2023, Council meeting. The City will increase its contract with the Chamber of Commerce in FY 2024 by $38,000 to hire a consultant for tourism research, planning and marketing services and to develop a Tourism Strategic Plan. This initiative will ensure we prepare for the World Cup in 2026 and beyond to make the most of this global opportunity, showcasing the best of Blue Springs. Staff will work closely with the Chamber on this initiative. Wyatt Road East Construction – Wyatt Road will be reconstructed from 7 Highway to Adams Dairy Parkway. The General Fund is contributing $3 million of the $6 million total budgeted for this project. Completion of this roadway will improve transportation and connectivity, enhancing accessibility of our city. Total Budget Summary FY 2024 Budgeted Revenues Staff projects total FY 2024 budgeted revenues to be $24,622,445 (22.42%) lower than the FY 2023 budget amount. This decrease is primarily due to the sale of bonds for the construction of the aquatic center in FY 2023. The proposed revenue budget totals $83,300,702 plus $1,911,137 of cash reserves totaling $85,211,839 for planned expenditures. The decrease in cash reserves is primarily due to the $3 million transfer from the General Fund to the Capital Projects Fund. Table 1‐A compares the proposed FY 2024 revenue budget to the adopted FY 2023 revenue budget fund: Table 1‐A Fund Percentage Adopted Budget Proposed Budget Change Percent of FY 2022‐23 FY 2023‐24 Total Budget General $ 28,003,386 $ 29,637,561 5.84% 34.78% Hotel/Motel Tax $ 591,296 $ 690,293 16.74% 0.81% Public Safety Sales Tax $ 4,456,404 $ 5,079,949 13.99% 5.96% Parks Sales Tax $ 39,959,346 $ 5,863,482 ‐85.33% 6.88% Debt Service $ 1,674,627 $ 1,850,582 10.51% 2.17% Capital Projects $ 4,649,035 $ 4,960,673 6.70% 5.82% TIF Capital Projects $ 6,890,365 $ 6,611,742 ‐4.04% 7.76% Fieldhouse $ 1,067,276 $ 2,326,885 118.02% 2.73% Golf Course $ 1,923,251 $ 2,137,474 11.14% 2.51% Water $ 11,416,116 $ 11,780,771 3.19% 13.83% Sewer $ 12,139,715 $ 12,361,289 1.83% 14.51% Use of Cash Reserves $ (2,936,532) $ 1,911,137 0.00% 2.24% Total Budget by Fund $ 109,834,284 $ 85,211,839 ‐22.42% 100.00% Table 1‐A shows the projected changes in revenues by fund. The revenue budgets for all funds are increasing as compared to the adopted budget for FY 2023, except the Capital Projects fund and the Parks Sales Tax fund. The revenues for the TIF Capital Project funds are decreasing due to the termination of the Copperleaf Village and Highway 40 & Highway 7 TIF plans. The Parks Sales Tax fund issued bonds in FY 2023 and will only have sales tax revenues for FY 2024. Major revenue sources are budgeted monthly and closely monitored throughout the year to identify any fluctuations or trends early on which allows for timely adjustments to the budget . This proactive approach provides for better financial planning and decision‐making, ensuring that the budget remains aligned with the actual revenue performance. Table 1‐B compares the proposed FY 2024 revenue budget to the adopted FY 2023 revenue budget by category: Table 1‐B Category Percentage Adopted Budget Proposed Budget Change Percent of FY 2022‐23 FY 2023‐24 Total Budget Taxes $ 42,879,768 $ 45,198,228 5.41% 53.04% Intergovernmental $ 4,619,739 $ 5,027,007 8.82% 5.90% Charges for Services $ 2,581,215 $ 3,829,053 48.34% 4.49% Licenses and Permits $ 1,562,587 $ 1,183,580 ‐24.26% 1.39% Fines and Forfeits $ 632,973 $ 440,289 ‐30.44% 0.52% Interest $ 1,060,700 $ 2,772,552 161.39% 3.25% Golf Course Fees $ 1,920,894 $ 2,129,276 10.85% 2.50% Utility Fees $ 22,082,110 $ 22,175,313 0.42% 26.02% Other $ 430,830 $ 545,404 26.59% 0.64% Bond Proceeds $ 35,000,000 $ ‐ 0.00% 0.00% Use of Cash Reserves $ (2,936,532) $ 1,911,137 ‐165.08% 2.24% Total Budget $ 109,834,284 $ 85,211,839 ‐22.42% 100.00% Revenues are expected to increase in every category in the budget next year in varying amounts and percentages, except for Licenses and Permits and Fines and Forfeits. The rising interest rate environment negatively impacts building and right of way permits while positively impacting interest received on the City’s investments. Taxes are estimated to increase by $2,318,460 or 5.41% and include $250,000 from the sales tax on recreational marijuana. The new 3% tax becomes effective October 1, 2023, and is projected to generate $250,000. For FY 2024, the funds will be deposited in the General Fund and transferred to the Capital Projects Fund for ST‐06 Pavement Management. Charges for Services are expected to increase by 48.34 % compared to FY 2023 due to memberships for the Blue Surf Bay Waterpark and increased participation in youth sports programs. Other revenues which include sales and rentals, donations and miscellaneous revenues, is projected to increase by 26.59% compared to FY 2023 due to increases in antenna rent. FY 2024 Budgeted Expenses The proposed budget totals $85,211,839 for planned expenditures. This is a decrease of 22.29% over the adopted FY 2023 budget. Table 2‐A compares the proposed FY 2024 expense budget to the adopted FY 2023 expense budget by fund: Table 2‐A Fund Percentage Adopted Budget Proposed Budget Change Percent of FY 2022‐23 FY 2023‐24 Total Budget General $ 30,147,564 $ 31,568,895 4.71% 37.05% Hotel/Motel Tax $ 220,000 $ 293,000 33.18% 0.34% Public Safety Sales Tax $ 3,973,460 $ 5,440,209 36.91% 6.38% Parks Sales Tax $ 35,417,500 $ 1,450,000 ‐95.91% 1.70% Debt Service $ 1,717,777 $ 1,710,326 ‐0.43% 2.01% Capital Projects $ 6,206,000 $ 7,786,200 25.46% 9.14% TIF Capital Projects $ 7,841,541 $ 6,395,261 ‐18.44% 7.51% Fieldhouse $ 1,219,428 $ 4,832,718 296.31% 5.67% Golf Course $ 1,973,251 $ 2,186,940 10.83% 2.57% Water $ 10,814,748 $ 12,179,934 12.62% 14.29% Sewer $ 10,303,017 $ 11,368,356 10.34% 13.34% Total Budget by Fund $ 109,834,284 $ 85,211,839 ‐22.42% 100.00% The budgets for all funds except the Parks Sales Tax fund and the TIF Capital Projects fund are increasing as compared to the adopted budget for FY 2023. Individual funds are like separate accounts or "pools" of money with specific designations and limitations on their usage. The funds are usually created to ensure that the revenues generated from certain sources are used for their intended purposes, preventing the money from being mixed with other general funds. By separating funds based on revenue sources and the restrictions placed on them, it is easier to manage their budgets, track spending, and ensure that money is allocated appropriately for specific purposes as intended by the voters or governing bodies. This budgeting approach provides transparency and accountability, as it allows the public to understand where the money comes from and how it is being used, ensuring that funds are used responsibly. Table 2‐B compares the proposed FY 2024 expense budget to the adopted FY 2023 expense budget by category: Table 2‐B Category Percentage Adopted Budget Proposed Budget Change Percent of FY 2022‐23 FY 2023‐24 Total Budget Personal Services $ 25,206,211 $ 27,343,791 8.48% 32.09% Supplies and Materials $ 3,232,757 $ 3,566,974 10.34% 4.19% Contractual Services $ 19,853,238 $ 20,814,175 4.84% 24.43% Sub‐Total Operations $ 48,292,206 $ 51,724,940 7.11% 60.70% Debt Service $ 15,121,566 $ 17,177,168 13.59% 20.16% Capital Outlay $ 2,079,972 $ 1,733,000 ‐16.68% 2.03% Capital Improvements $ 44,340,542 $ 14,576,731 ‐67.13% 17.11% Total Budget $ 109,834,284 $ 85,211,839 ‐22.42% 100.00% While the overall expense budget is decreasing in FY 2024, the operating budget that includes personal services, supplies and materials and contractual services is increasing by $3,432,734 or 7.11% Employee Salaries and Benefits Table 2‐C compares the proposed FY 2024 personal services budget to the adopted FY 2023 personal services budget by account type: Table 2‐C Account Dollar Change Percent Percent of Adopted Budget Proposed Budget Change Total Budget FY 2022‐23 FY 2023‐24 Full‐Time Salaries $ 15,995,639 $ 17,014,824 1,019,185 6.37% 62.23% Part‐Time Salaries $ 1,106,280 $ 1,595,869 489,589 44.26% 5.84% Overtime $ 671,551 $ 655,301 (16,250) ‐2.42% 2.40% FICA $ 1,114,162 $ 1,205,970 91,808 8.24% 4.41% Medicare $ 260,222 $ 282,085 21,863 8.40% 1.03% LAGERS $ 1,391,607 $ 1,544,499 152,892 10.99% 5.65% Health Insurance $ 3,249,599 $ 3,367,085 117,487 3.62% 12.31% Dental Insurance $ 133,117 $ 197,504 64,387 48.37% 0.72% Life Insurance $ 75,810 $ 78,819 3,009 3.97% 0.29% Vision Insurance $ 24,938 $ 25,080 142 0.57% 0.09% Health Savings Account $ 199,800 $ 215,100 15,300 7.66% 0.79% EAP $ 6,343 $ 6,606 263 4.14% 0.02% Unemployement Insurance $ 50,000 $ 25,000 (25,000) ‐50.00% 0.09% Worker's Compensation Insurance $ 927,143 $ 1,130,049 202,907 21.89% 4.13% Total $ 25,206,210 $ 27,343,791 2,137,581 8.48% 100.00% Costs of employee salaries and benefits are budgeted at $27,343,791, an increase of $2,137,581, or 8.48% over the prior year's budget of $25,206,210. Wages and benefits encompass approximately 32.09% of the total budget and 61.27% of the General fund budget, from which most employee costs are funded. Continuing to invest in employee salaries and benefits is a crucial step in ensuring that employees are fairly compensated and motivated to continue their valuable contributions to the City's success. By striving to maintain market‐level salaries and benefits, the City demonstrates its commitment to remaining competitive in the job market. This is essential for retaining existing talented employees and attracting new talent to join the organization. This budget includes a pay range adjustment of 2.5% for all non‐represented positions, effective in October, and a 2.5% increase for employees on their service anniversary that may result in a lump sum payment if the employee is at the top of the pay range. The longevity plan also continues for all non‐represented full‐time and part‐time employees who will receive a 2.5% pay increase at each 5‐year service anniversary. Additionally, our commitment to honoring our employees' contracts remains steadfast, with represented employees receiving raises as stipulated in their bargaining unit agreements. The payroll budget includes a vacancy allowance, which means funds have not been included for five authorized police officer positions that are currently vacant. The reason for not budgeting for these positions is due to the current labor market conditions and the anticipated time it takes to fill these vacant positions. These positions will be filled as soon as possible, and the budget will be reviewed to determine if a budget amendment is needed. Budgeting for a vacancy allowance is a common practice in organizations, especially when hiring for certain positions might take longer than expected due to factors like a competitive job market or specific skill requirements. This approach allows the City to be flexible in managing its budget while ensuring that necessary positions are eventually filled. The rates for employee health insurance for the current year have remained stable, without any increase. This achievement can be attributed to employee participation in the wellness plan implemented by the organization. Through active participation and commitment to improving their overall health and well‐being, the employees have earned valuable credits for the City that mitigated the need for a rate increase in health insurance premiums. Dental insurance premiums did increase, and the City is absorbing the cost so that employee premiums remain unchanged. Workers Compensation is increasing by $202,907 or 21.89%, as a result of the City’s experience modification factor and an increased budget for salaries. This budget includes 336.13 full‐time equivalents which is a net increase of 20.64 positions over the number approved in the FY 2023 budget. The new positions include two Recreation Coordinators, an IT Help Desk Coordinator, and a Staffing Coordinator for Human Resources. New positions for Blue Surf Bay Waterpark include five full‐time positions and 11.64 FTEs for part‐time positions. The part‐time positions include lifeguards, swimming instructors and a maintenance worker. The changes to authorized positions are detailed in the table below. Table 2‐D summarizes the changes to the full‐time equivalent positions in the proposed FY 2024 budget: Table 2‐D Changes to Full‐Time Equivalent Positions Summary of Full‐Time Equivalents: Department Position FTE Changes Adopted 2022‐23 Budget FTEs 315.49 Parks ‐ Recreation Recreation Coordinator ‐ Recreation 1 Parks ‐ Vesper Hall Recreation Coordinator ‐ Vesper Hall 1 Human Resources Staffing Coordinator 1 Information Technology Help Desk Coordinator 1 Aquatics Superintendent of Fieldhouse & Aquatics 1 Aquatics Aquatics Manager 1 Aquatics Aquatics Supervisor 1 Aquatics Custodian/Maintenance Worker 1 Aquatics Customer Service Representative 1 Aquatics ‐ PT Lifeguards and Instructors 11.64 Subtotal FTE Proposed Changes 20.64 Proposed Budget 2023‐24 FTEs 336.13 Capital Improvements Program (CIP) The CIP guides the City in the planning, scheduling, and budgeting for maintenance, replacement, and major improvements related to City assets and infrastructure. It outlines expenditures, allocates existing funds, and anticipates future revenues to rehabilitate, restore, improve and add to the City’s infrastructure. Each year, City staff develops a CIP forecast for the next five fiscal years. The process begins annually in December and usually concludes in late spring with its adoption by the City Council. This year’s CIP was adopted by the City Council on June 5, 2023. The proposed CIP for FY 2024 through FY 2028 identifies many potential CIP projects totaling $174.5 million of which $97 million are funded and $77.5 million are unfunded. Although projects are recommended and adopted by the City Council each year, the CIP is only a proposed plan. Therefore, the CIP may be adjusted after adoption in order to reflect altered or emerging priorities of the City Council as well as any changes in available funds. The proposed budget for capital improvements and outlay for FY 2024 recommends capital expenditures totaling $16,309,731. Highlights of the approved amount include:  $5 million for Wyatt Road East  $2.05 million for the Pavement Management Program  $1 million for Police Department Training/Vehicle Processing  $1.7 million for capital outlay Table 2‐ ED summarizes the proposed Capital Improvements and Capital Outlay for FY 2024: Table 2‐ED Improvement Type Adopted Budget Proposed Budget Percent of FY 2022‐23 FY 2023‐24 Capital Budget Parks and Recreation $ 35,417,500 $ 1,682,000 10% Public Safety $ 176,822 $ 1,100,000 7% Street Improvements & Equipment $ 6,056,000 $ 7,786,200 48% Sanitary Sewer System $ 1,658,000 $ 2,358,800 14% Water System $ 1,032,220 $ 1,649,731 10% Capital Outlay and Equipment $ 2,079,972 $ 1,733,000 11% Total Improvements $ 46,420,514 $ 16,309,731 100% Please see the CIP section for detailed information on the adopted CIP and Budget in Brief section in the budget document for a detailed list of capital outlay items. Total General Fund Budget Summary FY 2024 General Fund Revenues Table 3‐A compares the proposed FY 2024 General Fund Revenues to adopted FY 2023 General Fund Revenues: Table 3‐A Revenue Source Percent Adopted Budget Proposed Budget Change Percent of FY 2022‐23 FY 2023‐24 Total Budget Taxes $ 19,824,392 $ 21,163,144 6.75% 66.41% Administrative Charges $ 2,105,084 $ 2,147,395 2.01% 6.74% Licenses and Permits $ 1,562,587 $ 1,183,580 ‐24.26% 3.71% Other Government Sources $ 3,925,939 $ 4,271,742 8.81% 13.40% Charges for Services $ 1,549,372 $ 1,602,844 3.45% 5.03% Fines and Forfeits $ 632,625 $ 440,289 ‐30.40% 1.38% Interest Income $ 182,200 $ 571,525 213.68% 1.79% Other $ 326,269 $ 404,438 23.96% 1.27% Transfers In $ 89,093 $ 83,939 ‐5.79% 0.26% Total General Fund Revenues $ 30,197,562 $ 31,868,895 5.53% 100% Some highlights from the proposed FY 2024 revenues in the General Fund are:  General Fund revenues are projected to increase by 5.53% or $1,671,333.  Taxes are projected to increase by $1,338,752 or 6.75% over the FY 2023 budget. Sales taxes are projected to increase by 4.91% and the new 3% recreational marijuana sales is estimated to generate $250,000 in sales tax.  Fees and permits are projected to decrease by $379,008 or 24% over the FY 2023 budget due to lower projected revenues for building permits.  Charges for services are projected to increase by $53,472 or 3.45% over budget. This change is a result of the growth in Parks and Recreation youth sports programs.  Fines and forfeits are projected to decrease by $192,336 or 30% over the FY 2023 budget continuing the trend of reduced revenue from court fines.  Interest income is projected to increase by $389,325 or 214% over the FY 2023 budget due to receiving higher rates on investments. FY 2024 General Fund Expenditures Total budgeted expenditures and transfers in the General Fund are estimated at $34,868,895 an increase of $3,521,33 or 11.23% from the adopted FY 2023 expenditures and transfers. Most of this increase is due to a $3 million transfer to the Capital Projects Fund for the construction of Wyatt Road East. Table 3‐B compares the proposed FY 2024 General Fund expenditure budget to the Adopted FY 2023 expenditure budget: Table3‐B Category Adopted Budget Proposed Budget Percentage Percent of FY 2022‐23 FY 2023‐24 Change Operating Budget Personal Services $ 20,456,609 $ 21,364,965 4.44% 61.27% Supplies and Materials $ 2,201,127 $ 2,403,585 9.20% 6.89% Contractual Services $ 6,730,776 $ 6,892,845 2.41% 19.77% Capital Outlay $ 759,050 $ 907,500 19.56% 2.60% Transfers Out $ 1,200,000 $ 3,300,000 175.00% 9.46% General Fund $ 31,347,562 $ 34,868,895 11.23% 100.00% General Fund Reserve Information The City’s General Fund Reserve Policy is currently 25% of General Fund operating expenditures. In July 2021, the City Council amended the Governmental Fund Balance Policy that complies with Governmental Accounting Standards Board (GASB )Statement No. 54. The adopted reserve calculation in the policy is based upon the following goals: 1. Compliance with GASB Statement No. 54  2. Provide the capacity to provide sufficient cash flow for daily operating needs 3. Secure and maintain investment grade credit ratings 4. Offset economic downturns or revenue shortfalls and provide funds for unforeseen expenditures related to emergencies In addition to reserves of 25%, each year 50% of the growth in unassigned fund balance will be allocated to the Pavement Management Program. The reserve total amount for the FY 2024 budget year is estimated at $7,665,349. Table 3‐C provides additional projected fund balance, designation, and reserve information for the General Fund: Table 3‐C Projected Fund Balance Ending General Fund Sept. 30, 2024 Non‐spendable & Restricted $ 2,300,000 25% Reserves $ 7,665,349 Other Assigned & Committed Funds $ 5,739,103 Unassigned $1,700,000 Total Fund Balance $17,404,452 Conclusion This executive summary includes only a few of the highlights of the entire budget. Other notable and significant budgetary changes are provided in the department budget summaries for each department and program. The detailed projections for revenues and expenditures are also included by fund and category. I would like to extend my gratitude and appreciation to the leadership team and Lori Turner for their unwavering commitment and invaluable contributions to the development of this balanced budget for the fiscal year 2023‐24. Their expertise and guidance have navigated us through many challenges and complexities. Sincerely, Christine Cates Interim City Administrator  BUDGET IN BRIEF City of Blue Springs, Missouri October 1, 2023 - September 30, 2024 The Fiscal Year 2023-24 budget for the City of Blue Springs is the fiscal plan for this city for the next year. City Departments have set forth the goals and objectives they want to accomplish, including services and capital improvement projects.  Revenues  The City of Blue Springs receives revenues from several sources, including property taxes, sales taxes, utility franchise fees, licenses fees, fines, charges for services, grants from other governmental agencies, donations, water sales and sewer services.  Some of our largest revenue sources include: − $11,061,957 Water Sales − $10,676,582 Sewer Service − $10.169.395 1% City Sales Tax − $7,331,185 Property Taxes − $6,479,614Tax Increment Finance Tax (TIF) − $5,289,565 Parks Sales Tax − $5,028,390 Utility Franchise Fees − $5,027,007 Other Government Sources − $4,926,917 Public Safety Sales Tax − $4,921,673 Transportation Sales Tax  Overall revenues are expected to increase in nearly every category next year. General Fund is projected to increase by 5.53% or $1,671,333. Licenses and Permits and Fines and Forfeits are projected to decrease compared to the adopted FY 2022-23 budget.  The General Fund balance is required to stay at or above an amount equal to 25 percent of General Fund operating expenditures to provide for a 25 percent Emergency Reserve Fund. In addition, reserves of 25% each year, 50% of the growth in unassigned fund balance will be allocated to the Pavement Management Program each year. The 2023-24 budget projects an Emergency and Budget Stabilization Fund amount of $7,665,349 and anticipates fund balance will exceed this amount.  Where the Money Comes From Revenue by Source Fines and Forfeits Interest Income 0% 3% Other 1% Utility Service Fees Property Tax 27% 9% Golf Course Fees 3% City Sales Tax 12% Taxes - Other 9% Charges for Services 5% Public Safety Sales Tax Licenses and Permits Parks Sales Tax 6% Other Government 1% Utility Franchise Fees 6% Sources 6% 6% Transportation Sales Tax 6% Fiscal Year 2023-24 Property Tax $ 7,331,185 City Sales Tax $ 10,169,395 Transportation Sales Tax $ 4,921,673 Public Safety Sales Tax $ 4,926,917 Parks Sales Tax $ 5,289,565 Utility Franchise Fees $ 5,028,390 Taxes - Other $ 7,531,480 Licenses and Permits $ 1,183,580 Other Government Sources $ 5,027,007 Charges for Services $ 3,829,053 Golf Course Fees $ 2,129,276 Utility Service Fees $ 22,175,313 Fines and Forfeits $ 440,289 Interest Income $ 2,772,174 Other $ 545,404 Use of Cash Reserves $ 1,911,137 Total $ 85,211,839  Expenditures Expenditures for the City of Blue Springs in the Fiscal Year 2023-24 will total $85,211,839.  The Expenditures include funding for: − personal services costs (salaries and benefits) − supplies and materials − contracted services − debt service payments (principal and interest) − capital outlay for equipment, vehicles, and computer enhancements, and − capital improvement projects  The City has 336.13 Full-time Positions (including all full-time and part- time employees). The FTEs has increased by 20.64 positions compared to the 2022-23 adopted budget. The new positions include two Recreation Coordinators, IT Help Desk Coordinator, and a Staffing Coordinator for Human Resources. New positions for Blue Surf Bay Waterpark include five full-time positions and 11.64 FTEs for part-time positions. The part-time positions include lifeguards, swimming instructors and a maintenance worker.  Capital Improvement expenditures focus on the following priority areas: − Sanitary Sewer and Water System Maintenance − Parks Deferred Maintenance − Pavement Maintenance Program  Other major expenditure line items include Wholesale Water Purchases, Purchased Sewer Services, Facility Utilities, Street Light Utilities, Park Maintenance Supplies, Training, Fuel, Patrol Car Replacement, Street Maintenance Materials and Prisoner Expenses.  Where the Money Goes Expenditures by Function Debt Service 20% Capital Improvements 17% General Government Capital Outlay 9% 2% Sewer Utility Hotel/Motel 7% Public Safety 0% Water Utility Public Works 20% 9% 5% Fieldhouse/Aquatics Parks and Recreation 3% Golf Course 4% 2% Vesper Hall Senior Center Building Maintenance 1% 1% Fiscal Year 2023-24 General Government $ 7,900,894 Public Works $ 4,126,542 Public Safety $ 16,653,545 Fieldhouse/Aquatics $ 2,256,078 Parks and Recreation $ 3,555,663 Vesper Hall Senior Center $ 605,462 Building Maintenance $ 956,017 Golf Course $ 1,806,290 Water Utility $ 7,677,203 Sewer Utility $ 5,894,246 Hotel/Motel $ 293,000 Capital Outlay $ 1,733,000 Capital Improvements $ 14,576,731 Debt Service $ 17,177,168 Total $ 85,211,839  Capital Improvements Total Expenditures: $16,309,731 Maintenance $ 5,880,731 CD-01 Comprehensive Plan Update $ 250,000 PR-01 Burris Old Mill Park Renovation $ 150,000 PR-04 Adams Pointe Golf Club Improvements $ 100,000 PR-13 Keystone Park Train Replacement $ 800,000 PR-20 Ward Park Improvements $ 400,000 PS-14 Police Department Painting $ 100,000 ST-06 Pavement Maintenance Program $ 2,050,000 ST-44 Concrete Repair and Maintenance $ 214,200 STM-06 Stormwater Maintenance $ 100,000 SAN-07 Citywide Maintenance $ 1,000,000 WA-12 Miscellaneous Watermain Maintenance $ 500,000 WA-14 Water Tank Maintenance Contract $ 216,531 Equipment Replacement $ 463,000 CIP-Misc. Golf Course Mower $ 42,000 FH-01 Replacement of Fitness Cardio Equipment $ 190,000 ST-24 Snow Plow / Dump Truck $ 172,000 SAN-20 Hydraulic Track Loader $ 59,000 Capital Improvements $ 8,233,000 BF-19 Public Utilities Building -Phase II $ 1,833,000 PS-15 Police Department Training/Vehicle Processing Building $ 1,000,000 ST-18 Wyatt Road East, 7 Highway to Adams Dairy Parkway $ 5,000,000 SAN-19 Sewer Infrastructure Deployment $ 200,000 WA-17 Water Infrastructure Deployment $ 200,000 Capital Outlay and Equipment $ 1,733,000 Information Technology $ 70,000 Police Operations Bureau $ 352,000 Street Maintenance $ 160,000 Recreation $ 5,000 Parks Maintenance $ 320,500 Water Operations $ 175,000 Water Maintenance $ 78,000 Sewer Operations $ 200,000 Sni-A-Bar $ 70,000 Public Safety Sales Tax Information Technology $ 2,500 Public Safety Sales Tax Administration $ 130,500 Public Safety Sales Tax Investigative Services Bureau $ 52,000 Public Safety Sales Tax Operations Bureau $ 117,500  Capital Improvements Type of Improvement $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- Maintenance Equipment Capital Capital Outlay Replacement Improvements and Equipment Fiscal Year 2023-24 Maintenance $ 5,880,731 Equipment Replacement $ 463,000 Capital Improvements $ 8,233,000 Capital Outlay and Equipment $ 1,733,000 Total $ 16,309,731  Where Your Tax Dollars Go Property Tax Revenue Distribution Metropolitan Community College 2% Mid-Continent Library 4% Board of Disabled Services Mental Health 1% 1% CJCFD 15% R-4 School District 63% City of Blue Springs 7% Blind Pension 0% Jackson County 7% The 2022 property tax rate is $9.0538 per $100 assessed valuation. The City's portion of the $9.0538 is $0.6366. Of the $0.6366, $0.4866 goes to the General Fund for general government purposes and $.15 pays debt service on general obligation bonds in the General Obligation Bond Debt Service Fund.  Where Your Tax Dollars Go Sales Tax Revenue Distribution Drug Task Force Soil Conservation 3% 1% State(Proposition C) Central Jackson County 11% Conservation Fire 1% 6% Children's Services Fund Stadium Sales Tax 3% 4% City 1% Sales Tax 12% County 6% State 34% City 1/2% Trans Tax Kansas City Zoo Tax 6% 1% City 1/2% Parks Sales Tax City 1/2% Public 6% Safety Sales Tax… The 2023 City sales tax rate is 8.725 % of gross sales. The City's portion of the 8.725 % is 1 percent. This is the largest general government revenue source for the City, and is used to finance general government and capital improvements. In addition, there is a .5 percent Transportation Sales Tax, which is used solely to finance transportation improvements, such as streets, a .5 percent Public Safety Sales Tax, which is used solely to finance Public Safety operations and a .5 percent Park Sales Tax, which is used solely to finance park improvements.  Summary of Available Net Assets Total Total Estimated Operating Projected Budgeted Estimated Fund Available Net Transfer Revenues Expenditures Available Net Assets In(Out) Assets 9/30/24 10/01/23 General Fund $ 20,404,453 $ 29,637,561 $ 31,568,895 $ (1,068,666) $ 17,404,452 G.O. Bond Debt Service $ 2,354,974 $ 1,850,582 $ 1,710,326 $ - $ 2,495,231 Capital Projects $ 839,631 $ 4,960,673 $ 7,786,200 $ 3,250,000 $ 1,264,104 TIF Capital Projects $ 6,452,349 $ 6,611,742 $ 6,395,261 $ (30,635) $ 6,638,197 Fieldhouse/Aquatics $ 1,375,163 $ 2,326,885 $ 4,832,718 $ 2,386,640 $ 1,255,970 Park Sales Tax $ - $ 5,863,482 $ - $ (2,210,794) $ 3,652,688 Golf Course $ 655,747 $ 2,137,474 $ 2,186,940 $ 50,000 $ 656,281 Water Utility $ 17,717,323 $ 11,780,771 $ 12,179,934 $ (795,204) $ 16,522,955 Sewer Utility $ 15,103,544 $ 12,361,289 $ 11,367,778 $ (1,352,192) $ 14,744,863 Hotel/Motel Tax $ 1,286,420 $ 690,293 $ 293,000 $ (196,672) $ 1,487,042 Public Safety Sales Tax $ 7,321,724 $ 5,079,949 $ 5,440,209 $ - $ 6,961,465  City of Blue Springs Budget Summary Fiscal Year 2023-24 Revenues Expenditures By Source: Expenditures by Function Property Tax $ 7,331,185 General Government $ 7,900,894 City Sales Tax $ 10,169,395 Public Works $ 4,126,542 Transportation Sales Tax $ 4,921,673 Public Safety $ 16,653,545 Public Safety Sales Tax $ 4,926,917 Fieldhouse/Aquatics $ 2,256,078 Park Sales Tax $ 5,289,565 Parks and Recreation $ 3,555,663 Utility Franchise Fees $ 5,028,390 Vesper Hall Senior Center $ 605,462 Taxes - Other $ 7,531,480 Building Maintenance $ 956,017 Licenses and Permits $ 1,183,580 Golf Course $ 1,806,290 Other Government Sources $ 5,027,007 Water Utility $ 7,677,203 Charges for Services $ 3,829,053 Sewer Utility $ 5,894,246 Utility Service Fees $ 22,175,313 Hotel / Motel $ 293,000 Golf Course Fees $ 2,129,276 Total $ 51,724,940 Fines and Forfeits $ 440,289 Interest Income $ 2,772,174 Operating Expenditures by Category Other $ 545,404 Personal Services $ 27,343,791 Use of Cash Reserves $ 1,911,137 Supplies and Materials $ 3,566,974 Total Projected Revenues $ 85,211,839 Contracted Services $ 20,814,175 Total $ 51,724,940 Tax Rates (As of November 1, 2022) Capital Improvement Expenditures Property Tax per $100 assessed valuation: Community Development $ 250,000 City of Blue Springs $ 0.6366 Parks $ 1,640,000 Central Jackson County Fire $ 1.3449 Public Safety $ 1,100,000 Board of Disabled Services $ 0.0836 Streets $ 7,536,200 Metropolitan Community College $ 0.2028 Sanitary Sewer $ 2,358,800 Mid-Continent Library $ 0.3240 Water System $ 1,649,731 Mental Health $ 0.1113 Capital Outlay $ 1,775,000 R-4 School District $ 5.7286 Total $ 16,309,731 Jackson County $ 0.5920 Blind Pension $ 0.0300 Total $ 9.0538 Sales Taxes per $1.00 in sales: Debt Service Expenditures City 1% Sales Tax $ 0.01000 General Obligation Debt $ 1,710,326 City 1/2% Transportation Sales Tax $ 0.00500 Fieldhouse/Aquatics $ 2,386,640 City 1/2% Public Safety Sales Tax $ 0.00500 Golf Course Debt $ 338,650 City 1/2% Parks Sale Tax $ 0.00500 Public Safety Sales Tax Debt $ 1,373,513 Kansas City Zoo Tax $ 0.00125 TIF Capital Projects $ 5,922,731 State $ 0.03000 Grain Valley / Tri-County $ 2,600,000 County $ 0.00500 Sewer $ 2,845,309 Central Jackson County Fire $ 0.00500 Total $ 17,177,168 Stadium Sales Tax $ 0.00375 State (Proposition C) $ 0.01000 Conservation $ 0.00125 Soil Conservation $ 0.00100 Drug Task Force $ 0.00250 Children's Services Fund $ 0.00250 Total $ 0.08725 Total Budgeted Expenditures $ 85,211,839