City Council Agendas

NOTICE CITY COUNCIL BUDGET WORK SESSION THURSDAY, AUGUST 15, 2024 6:00 p.m. The City Council of the City of Blue Springs, Missouri will hold a budget work session on Thursday, August 15, 2024 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 2024-25 Fiscal Year. This Notice was posted at Blue Springs City Hall and on the City’s website on Monday, August 12, 2024. Erin Ford, City Clerk  Thursday, August 1, 2024 Dear Mayor Chris Lievsay and Councilmembers: I am pleased to submit the City of Blue Springs’s recommended operating budget for fiscal year 2024-25 which will be presented at the August 15, 2024, 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 2024-25 (hereafter FY 2025) budget of $95,995,532 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 - New Animal Control Services - Effective October 1, 2024, Animal Control Services will be reintegrated into the Police Department. Four Animal Control Officers will be hired to manage these services. Operations will be periodically reviewed and adjusted as necessary to ensure optimal performance. Public Works Facility – This project includes renovation of the existing Public Works space and the addition of new space for vehicle equipment and storage, locker room facilities, conference/training room and secure storage of repair inventories and critical equipment. Hidden Valley Park Improvements – Improvements include the installation of artificial turf on the infields of nine softball fields and the installation of new backstops. Improvements will also be made to the concession/restroom buildings throughout the entire park. Highway AA Road Improvements - AA Highway will be improved from 40 Highway to the eastern city limits and includes road widening, profile safety corrections, new curb and gutter, accommodations for pedestrians and bicycles and improvements to the traffic signal at AA Highway and Adams Dairy Parkway.  Page 2 Sni-A-Bar Wastewater Treatment Plant – The City’s wastewater treatment plant is required to make $60.3 million in improvements within seven years to maintain compliant with the standards of the Environmental Protection Agency. The voters of Blue Springs will be asked to vote to issue bonds to complete this project. The City of Grain Valley will be responsible for 35% of the total project cost. Major Initiatives – Ongoing Wyatt Road East and West Construction – The funds were included for these projects in previous budget years and are expected to be constructed in FY 2025. Wyatt Road East will be reconstructed from 7 Highway to Adams Dairy Parkway. Wyatt Road West will be reconstructed from 7 Highway west to the Southern Jackson County Fire Department. ARPA Stormwater Projects – Several stormwater projects are under construction that are funded by American Rescue Plan Act Funds. These projects include RD Mize to Vesper, Vesper Box culvert, Sunnyside Box culvert, Lake Village Boulevard, and Speas Drive. The ARPA funds must be spent by December 31, 2026. Comprehensive Plan Update - This project is funded through the Capital Improvements Program and is now anticipated to begin 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 the funds have been carried over for use in October 2025. Strategic planning helps guide the City into the future and contributes to more effective governance and the overall well-being of the City. Parks, Recreation and Open Space Plan Update - The Parks and Recreation Department will be updating the Parks, Recreation and Open Space Master Plan in FY 2025. This is a 10-year plan that has been the catalyst for the Park improvements and expanded programs that have been occurring over the last 8 years.  Page 3 Total Budget Summary FY 2025 Budgeted Revenues Staff projects total FY 2025 budgeted revenues to be $5,265,976 (6.32%) higher than the FY 2024 budget amount. The proposed revenue budget totals $88,566,678 plus $7,428,854 of cash reserves totaling $95,995,532 for planned expenditures. The use of cash reserves is primarily in the Water and Sewer funds for capital improvements. Table 1-A compares the proposed FY 2025 revenue budget to the adopted FY 2024 revenue budget fund: Table 1-A Adopted Budget Proposed Budget Percentage Percent of Fund FY 2023-24 FY 2024-25 Change Total Budget General $ 29,637,561 $ 31,324,848 5.69% 32.63% Hotel/Motel Tax $ 690,293 $ 779,051 12.86% 0.81% Public Safety Sales Tax $ 5,079,949 $ 5,466,967 7.62% 5.70% Parks Sales Tax $ 5,863,482 $ 6,012,322 2.54% 6.26% Debt Service $ 1,850,582 $ 2,183,605 18.00% 2.27% Capital Projects $ 4,960,673 $ 5,203,936 4.90% 5.42% TIF Capital Projects $ 6,611,742 $ 6,936,973 4.92% 7.23% Fieldhouse $ 2,326,885 $ 2,718,221 16.82% 2.83% Golf Course $ 2,137,474 $ 2,334,660 9.23% 2.43% Water $ 11,780,771 $ 12,335,571 4.71% 12.85% Sewer $ 12,361,289 $ 13,270,525 7.36% 13.82% Use of Cash Reserves $ 2,445,579 $ 7,428,854 203.77% 7.74% Total Budget by Fund $ 85,746,282 $ 95,995,532 11.95% 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 2024 with the largest increase of $1,687,286 in the General Fund. Major revenue sources are budgeted monthly and closely monitored throughout the year to identify any fluctuations or trends early which would allow 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 2025 revenue budget to the adopted FY 2024 revenue budget by category:  Page 4 Table 1-B Adopted Budget Proposed Budget Percentage Percent of Category FY 2023-24 FY 2024-25 Change Total Budget Taxes $ 45,198,605 $ 47,433,481 4.94% 49.41% Intergovernmental $ 5,027,007 $ 5,456,973 8.55% 5.68% Charges for Services $ 3,829,053 $ 4,270,546 11.53% 4.45% Licenses and Permits $ 1,183,580 $ 1,262,100 6.63% 1.31% Fines and Forfeits $ 440,289 $ 429,914 -2.36% 0.45% Interest $ 2,772,174 $ 3,505,072 26.44% 3.65% Golf Course Fees $ 2,129,276 $ 2,317,791 8.85% 2.41% Utility Fees $ 22,175,313 $ 23,285,182 5.00% 24.26% Other $ 545,404 $ 605,620 11.04% 0.63% Use of Cash Reserves $ 2,445,579 $ 7,428,854 203.77% 7.74% Total Budget $ 85,746,282 $ 95,995,532 11.95% 100.00% Revenues are expected to increase in every category in the budget next year in varying amounts and percentages, except for 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. Interest income is expected to increase by $732,898 or 26.44% Taxes are estimated to increase by $2,234,846 or 4.94% and includes a full year of taxes from the sales tax on recreational marijuana. If the bond election is approved on August 6, these funds will be used, in addition to property tax, for debt service on the street projects. Charges for Services are expected to increase by 11.53 % compared to FY 2024 due to growth in memberships at the Carson Ross Community Recreation Complex and increased participation in youth sports programs.  Page 5 FY 2025 Budgeted Expenses The proposed budget totals $95,995,532 for planned expenditures. This is an increase of 11.95% over the adopted FY 2024 budget. Table 2-A compares the proposed FY 2025 expense budget to the adopted FY 2024 expense budget by fund: Table 2-A Adopted Budget Proposed Budget Percentage Percent of Fund FY 2023-24 FY 2024-25 Change Total Budget General $ 31,568,897 $ 33,179,596 5.10% 34.56% Hotel/Motel Tax $ 293,000 $ 380,000 29.69% 0.40% Public Safety Sales Tax $ 5,697,452 $ 5,444,574 -4.44% 5.67% Parks Sales Tax $ 1,450,000 $ 7,430,194 412.43% 7.74% Debt Service $ 1,710,326 $ 1,732,648 1.31% 1.80% Capital Projects $ 8,063,400 $ 5,768,650 -28.46% 6.01% TIF Capital Projects $ 6,395,261 $ 6,905,602 7.98% 7.19% Fieldhouse $ 4,832,718 $ 2,693,289 -44.27% 2.81% Golf Course $ 2,186,940 $ 2,384,660 9.04% 2.48% Water $ 12,179,934 $ 13,474,983 10.63% 14.04% Sewer $ 11,368,356 $ 16,601,337 46.03% 17.29% Total Budget by Fund $ 85,746,282 $ 95,995,532 11.95% 100.00% The expense budgets for all funds except the Public Safety Sales Tax fund and the Fieldhouse/Aquatics fund are increasing as compared to the adopted budget for FY 2024. 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 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 2025 expense budget to the adopted FY 2024 expense budget by category:  Page 6 Table 2-B Adopted Budget Proposed Budget Percentage Percent of Category FY 2023-24 FY 2024-25 Change Total Budget Personal Services $ 27,343,791 $ 29,117,037 6.49% 30.33% Supplies and Materials $ 3,566,974 $ 3,491,670 -2.11% 3.64% Contractual Services $ 20,814,175 $ 22,897,657 10.01% 23.85% Sub-Total Operations $ 51,724,940 $ 55,506,364 7.31% 57.82% Debt Service $ 17,177,168 $ 17,397,089 1.28% 18.12% Capital Outlay $ 2,032,243 $ 2,138,700 5.24% 2.23% Capital Improvements $ 14,811,931 $ 20,953,380 41.46% 21.83% Total Budget $ 85,746,282 $ 95,995,532 11.95% 100.00% The operating budget that includes personal services, supplies and materials and contractual services is increasing by $3,781,424 or 7.31% while the entire expenditure budget is increasing $10,249,250 or 11.95%.  Page 7 Employee Salaries and Benefits Table 2-C compares the proposed FY 2025 personal services budget to the adopted FY 2024 personal services budget by account type: Table 2-C Percent of Total Adopted Budget Proposed Budget Percent Personal Services Account FY 2023-24 FY 2024-25 Dollar Change Change Budget Full-Time Salaries $ 17,014,824 $ 18,479,460 1,464,636 8.61% 63.47% Part-Time Salaries $ 1,595,869 $ 1,643,676 47,807 3.00% 5.65% Overtime $ 655,301 $ 655,301 - 0.00% 2.25% FICA $ 1,205,970 $ 1,296,193 90,223 7.48% 4.45% Medicare $ 282,085 $ 303,260 21,174 7.51% 1.04% LAGERS $ 1,544,499 $ 1,844,043 299,544 19.39% 6.33% Health Insurance $ 3,367,085 $ 3,127,894 (239,191) -7.10% 10.74% Dental Insurance $ 197,504 $ 195,737 (1,767) -0.89% 0.67% Life Insurance $ 78,819 $ 82,013 3,194 4.05% 0.28% Vision Insurance $ 25,080 $ 19,806 (5,273) -21.03% 0.07% Health Savings Account $ 215,100 $ 201,600 (13,500) -6.28% 0.69% EAP $ 6,606 $ 12,393 5,787 87.61% 0.04% Unemployment Insurance $ 25,000 $ 25,000 - 0.00% 0.09% Worker's Compensation Insurance $ 1,130,049 $ 1,230,662 100,613 8.90% 4.23% Total $ 27,343,791 $ 29,117,037 1,773,247 6.49% 100.00% Costs of employee salaries and benefits are budgeted at $29,117,037, an increase of $1,773,247, or 6.4% over the prior year's budget of $27,343,791. Wages and benefits encompass approximately 30.33% of the total budget and 67.11% of the General fund budget, from which most employee costs are funded. Investing 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 1.5% 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. Employees that are represented will be 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  Page 8 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. In addition, funding for four full- time police officer positions has been transferred from the General Fund to the Public Safety Sales Tax fund to allow the City to adjust officer starting pay and reduce the number of steps in the step plan. The rates for employee health insurance for the current year are decreasing by 7.1% This achievement can be attributed to employee participation in the wellness plan implemented by the organization. The City switched to Blue Cross Blue Shield for health insurance. Workers Compensation is increasing by $101,613 or 8.9%, due to the increased budget for salaries. This budget includes 339.13 full-time equivalents which is a net increase of three positions over the number approved in the FY 2024 budget. The City Attorney position has been reclassified from a full-time position to a professional services agreement and four animal control officers have been added. Throughout the year, several positions were renamed based upon experience, job responsibilities and evolving organizational needs, without increasing the total number of employees. Those job titles include Senior Director, Assistant to the City Administrator, Assistant Director of Finance, Assistant Court Administrator, Senior Deputy Court Clerk, and Senior Administrative Assistant. Table 2-D summarizes the changes to the full-time equivalent positions in the proposed FY 2025 budget: Table 2-D Changes to Full-Time Equivalent Positions Summary of Full-Time Equivalents: Department Position FTE Changes Adopted 2022-23 Budget FTE's 336.13 Law Department City Attorney -1 Police Animal Control Officer 4 Subtotal FYE Proposed Changes 3 Proposed Budget 2023-24 FTE's 339.13  Page 9 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 July 5, 2024. The proposed CIP for FY 2025 through FY 2029 identifies many potential CIP projects totaling $258.9 million of which $101 million are funded and $158 million are unfunded. The significant increase in the number of projects on the unfunded list is due to having new staff in key positions and better data to analyze and make recommendations for replacement and maintenance. 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 to reflect altered or emerging priorities of the City Council as well as any changes in available funds. If the bond election is approved on August 6, by 4/7 of the voters, an additional $40 million in projects will be moved from this list to the funded list. Those projects include: Project # Project Amount ST-06 Neighborhood Street Preservation $15,000,000 ST-09 Woods Chapel Road at 40 Hwy $450,000 ST-49 ADP to Duncan Road Right Turn Lane $1,725,000 ST-55 SW 12 Street Improvements th $4,885,000 ST-58 ADP Street Lighting – Moreland School Rd $2,100,000 to Wyatt ST-61 Walnut Street Improvements $8,250,000 ST-66 Mock Avenue Improvements $5,925,000 CD-04 Downtown Master Plan Implementation $5,000,000 The proposed budget for capital improvements and outlay for FY 2025 recommends capital expenditures totaling $23,092,080. Highlights of the approved amount include: • $3.675 million for Hidden Valley Park Improvements • $3.27 million for Public Works Building Renovations • $2.65 million for the Pavement Management Program • $1.6 million for AA Highway Improvements ($8.1 million total over two years) • $2.1 million for capital outlay Table 2-E summarizes the proposed Capital Improvements and Capital Outlay for FY 2024:  Page 10 Table 2-E Improvement Type Adopted Budget Proposed Budget Percent of FY 2023-24 FY 2024-25 Capital Budget Parks and Recreation $ 1,640,000 $ 5,220,000 23% Public Safety $ 1,100,000 $ 85,000 0% Street Improvements & Equipment $ 8,063,400 $ 5,768,650 25% Sanitary Sewer System $ 2,358,800 $ 7,287,973 32% Water System $ 1,649,731 $ 2,591,757 11% Capital Outlay and Equipment $ 2,032,243 $ 2,138,700 9% Total Improvements $ 16,844,174 $ 23,092,080 100% 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.  Page 11 Total General Fund Budget Summary FY 2025 General Fund Revenues Table 3-A compares the proposed FY 2025 General Fund Revenues to adopted FY 2024 General Fund Revenues: Table 3-A Revenue Source Percent Adopted Budget Proposed Budget Change Percent of FY 2023-24 FY 2024-25 Total Budget Taxes $ 21,163,144 $ 22,225,816 5.02% 65.99% Administrative Charges $ 2,147,395 $ 2,307,146 7.44% 6.85% Licenses and Permits $ 1,183,580 $ 1,262,100 6.63% 3.75% Other Government Sources $ 4,271,742 $ 4,698,081 9.98% 13.95% Charges for Services $ 1,602,844 $ 1,638,597 2.23% 4.86% Fines and Forfeits $ 440,289 $ 424,191 -3.66% 1.26% Interest Income $ 571,525 $ 650,419 13.80% 1.93% Other $ 404,438 $ 425,644 5.24% 1.26% Transfers In $ 83,939 $ 50,955 -39.30% 0.15% Total General Fund Revenues $ 31,868,895 $ 33,682,949 5.69% 100% Some highlights from the proposed FY 2025 revenues in the General Fund are: • General Fund revenues are projected to increase by 5.69% or $1,814,054 • Taxes are projected to increase by $1,062,672 or 5.02% over the FY 2024 budget. Sales taxes are projected to increase by $561,040 or 5.52% • Licenses and permits are projected to increase by $379,008 or 6.63% over the FY 2024 budget due to projected higher revenues for building permits • Charges for services are projected to increase by $35,752 or 2.23% 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 $16,098 or 3.66% over the FY 2024 budget continuing the trend of reduced revenue from court fines • Interest income is projected to increase by $78,894 or 13.8% over the FY 2024 budget due to receiving higher rates on investments  Page 12 FY 2025 General Fund Expenditures Total budgeted expenditures and transfers in the General Fund are estimated at $34,868,895 a decrease of $1,295,037 or -3.71% from the adopted FY 2024 expenditures and transfers. Most of this decrease is due to a $3 million transfer to the Capital Projects Fund in FY 2023-24 and transfer of $394,263 in FY 2024-25. Table 3-B compares the proposed FY 2025 General Fund expenditure budget to the Adopted FY 2024 expenditure budget: Table3-B Category Adopted Budget Proposed Budget Percentage Percent of FY 2023-24 FY 2024-25 Change Operating Budget Personal Services $ 21,364,965 $ 22,532,215 5.46% 67.11% Supplies and Materials $ 2,403,585 $ 2,209,640 -8.07% 6.58% Contractual Services $ 6,892,845 $ 7,390,741 7.22% 22.01% Capital Outlay $ 907,500 $ 1,047,000 15.37% 3.12% Transfers Out $ 3,300,000 $ 394,263 -88.05% 1.17% General Fund $ 34,868,895 $ 33,573,859 -3.71% 100.00%  Page 13 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 2025 budget year is estimated at $8,033,149. Table 3-C provides additional projected fund balance, designation, and reserve information for the General Fund: Table 3-C General Fund Projected Fund Balance Ending Sept. 30,2024 Non-spendable & Restricted $2,300,000 25% Reserves $8,033,149 Other Assigned & Committed Funds $7,000,000 Unassigned $1,949,151 Total Fund Balance $19,282,300  Page 14 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 2024-25. Sincerely, Christine Cates City Administrator  BUDGET IN BRIEF City of Blue Springs, Missouri October 1, 2024 - September 30, 2025 The Fiscal Year 2024-25 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: − $11,453,788 Water Sales − $11,370,677 Sewer Service − $10,730,435 1% City Sales Tax − $7,911,537 Property Taxes − $6,936,973 Tax Increment Finance Tax (TIF) − $5,446,456 Parks Sales Tax − $5,118,411 Utility Franchise Fees − $5,456,973 Other Government Sources − $5,166,412 Public Safety Sales Tax − $5,090,436 Transportation Sales Tax • Overall revenues are expected to increase in nearly every category next year. General Fund is projected to increase by 5.69% or $1,687,286. Fines and Forfeits are projected to decrease compared to the adopted FY 2023-24 budget due to rising interest rates which negatively impacts building and right of way permits. • 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 2024-25 budget projects an Emergency and Budget Stabilization Fund amount of $8,033,149 and anticipates fund balance will exceed this amount. 1  Where the Money Comes From Revenue by Source Fines and Forfeits Interest Income 0% 4% Other 1% Property Tax Utility Service Fees Golf Course Fees 9% 26% 3% City Sales Tax 12% Taxes - Other 9% Charges for Services 5% Public Safety Sales Tax Licenses and Permits Parks Sales Tax 6% Utility Franchise Fees 6% Other Government 1% 6% Sources 6% Transportation Sales T 6% Fiscal Year 2024-25 Property Tax $ 7,911,537 City Sales Tax $ 10,730,435 Transportation Sales Tax $ 5,090,436 Public Safety Sales Tax $ 5,166,412 Parks Sales Tax $ 5,446,456 Utility Franchise Fees $ 5,118,411 Taxes - Other $ 7,969,793 Licenses and Permits $ 1,262,100 Other Government Sources $ 5,456,973 Charges for Services $ 4,270,546 Golf Course Fees $ 2,317,792 Utility Service Fees $ 23,285,182 Fines and Forfeits $ 429,914 Interest Income $ 3,505,072 Other $ 605,620 Use of Cash Reserves $ 7,428,854 Total $ 95,995,532 2  Expenditures Expenditures for the City of Blue Springs in the Fiscal Year 2024-25 will total $95,995,532.  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 339.13 Full-time Positions (including all full-time and part- time employees). The FTEs have increased by 3 positions compared to the 2023-24 adopted budget. The City Attorney position has been reclassified from a full-time position to a professional services agreement and four animal control officers have been added. Throughout the year, several positions were renamed based upon experience, job responsibilities and evolving organizational needs, without increasing the total number of employees. Those job titles include Senior Director, Assistant to the City Administrator, Assistant Director of Finance, Assistant Court Administrator, Senior Deputy Court Clerk, and Senior Administrative Assistant.  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. 3  Where the Money Goes Expenditures by Function Debt Service Capital Outlay 18% 2% Capital Improvements 22% General Government 9% Sewer Utility Public Safety 7% 19% Public Works Water Utility 4% 8% Hotel/Motel 0% Fieldhouse/Aquatics 3% Golf Course Parks and Recreation Vesper Hall Senior 4% 2% Building Center Maintenance 1% 1% Fiscal Year 2024-25 General Government $ 8,591,957 Public Works $ 4,062,398 Public Safety $ 18,167,513 Fieldhouse/Aquatics $ 2,693,289 Parks and Recreation $ 3,582,054 Vesper Hall Senior Center $ 764,914 Building Maintenance $ 963,248 Golf Course $ 2,043,410 Water Utility $ 8,004,126 Sewer Utility $ 6,253,455 Hotel/Motel $ 380,000 Capital Outlay $ 2,138,700 Capital Improvements $ 20,953,380 Debt Service $ 17,397,089 Total $ 95,995,532 4  Capital Improvements Total Expenditures: $23,092,080 Maintenance $ 14,946,007 PR-15 Burris Old Mill Park Renovation $ 175,000 PR-18 Adams Pointe Golf Club Improvements $ 3,675,000 PR-80 Trail Renovations $ 420,000 PR-81 Pink Hill Park Maintenance Building Improvements $ 750,000 PS-16 Communications Quality Control System $ 85,000 SAN-07 Citywide Maintenance $ 1,050,000 SNI-01 Sludge Removal $ 4,000,000 ST-06 Pavement Maintenance Program $ 2,625,000 ST-43 7 Highway Sidewalk Infill $ 850,000 ST-44 Concrete Repair and Maintenance $ 233,650 STM-06 Stormwater Maintenance $ 105,000 WA-12 Miscellaneous Watermain Maintenance $ 750,000 WA-14 Water Tank Maintenance Contract $ 227,357 Equipment Replacement $ 516,373 ST-24 Snow Plow / Dump Truck $ 220,000 ST-26 1.5 Ton Dump/Snow Truck $ 110,000 SAN -17 12,000 lb. Hydraulic Excavator $ 78,373 WA-04 18,000 lb. class Hydraulic Excavator $ 108,000 Capital Improvements $ 5,491,000 BF-19 Public Utilities Building -Phase II $ 3,266,000 PR-49 Parks and Open Space comprehensive Plan-Update $ 200,000 ST-52 AA Highway Improvement $ 1,625,000 SAN-19 Sewer Infrastructure Deployment $ 200,000 WA-17 Water Infrastructure Deployment $ 200,000 Capital Outlay and Equipment $ 2,138,700 Codes $ 49,999 Information Technology $ 71,000 Parks Maintenance $ 397,942 Parks Vesper Hall Senior Center $ 3,000 Police Community Services Bureau $ 63,000 Police Investigative Services Bureau $ 70,000 Police Operations Bureau $ 324,836 Public Safety Sales Tax Information Technology $ 7,500 Public Safety Sales Tax Administration $ 199,500 Public Safety Sales Tax Investigative Services Bureau $ 52,000 Public Safety Sales Tax Operations Bureau $ 341,000 Sewer Operations $ 212,600 Street Maintenance $ 67,223 Water Operations $ 187,600 Water Maintenance $ 91,500 5  Capital Improvements Type of Improvement $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- Maintenance Equipment Capital Capital Outlay Replacement Improvements and Equipment Fiscal Year 2024-25 Maintenance $ 14,946,007 Equipment Replacement $ 516,373 Capital Improvements $ 5,491,000 Capital Outlay and Equipment $ 2,138,700 Total $ 23,092,080 6  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 2024 property tax rate is $8.0017 per $100 assessed valuation. The City's portion of the $8.0017 is $0.5759. Of the $0.5759, $0.4259 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. 7  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 6% Kansas City Zoo Tax 1% City 1/2% Parks Sales Tax City 1/2% Public Safety 6% Sales Tax 6% The 2024 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. 8  Summary of Available Net Assets Total Total Estimated Operating Projected Budgeted Estimated Fund Available Net Transfer Revenues Expenditures Available Net Assets In(Out) Assets 9/30/25 10/01/24 General Fund $ 19,282,301 $ 31,324,848 $ 33,179,596 $ 1,854,747 $ 19,282,300 G.O. Bond Debt Service $ 3,148,801 $ 2,183,605 $ 1,732,648 $ - $ 3,599,759 Capital Projects $ 4,750,216 $ 5,203,936 $ 5,768,650 $ 453,354 $ 4,638,856 TIF Capital Projects $ 7,051,645 $ 6,936,973 $ 6,905,602 $ (30,129) $ 7,052,889 Fieldhouse/Aquatics $ (2,700,971) $ 2,718,221 $ 2,693,289 $ 175,846 $ (2,500,193) Park Sales Tax $ 18,756,248 $ 6,012,322 $ 7,430,194 $ - $ 17,338,376 Golf Course $ 587,861 $ 2,334,660 $ 2,384,660 $ 50,000 $ 587,860 Water Utility $ 17,672,675 $ 12,335,571 $ 13,474,983 $ (829,833) $ 15,703,429 Sewer Utility $ 20,613,836 $ 13,270,525 $ 16,601,337 $ (1,477,313) $ 15,805,711 Hotel/Motel Tax $ 1,688,767 $ 779,051 $ 380,000 $ (196,672) $ 1,891,147 Public Safety Sales Tax $ 7,350,461 $ 5,466,967 $ 5,444,574 $ - $ 7,372,853 Totals $ 98,201,839 $ 88,566,678 $ 95,995,532 $ - $ 90,772,988 9  City of Blue Springs Budget Summary Fiscal Year 2024-25 Revenues Expenditures By Source: Expenditures by Function Property Tax $ 7,911,537 General Government $ 8,591,957 City Sales Tax $ 10,730,435 Public Works $ 4,062,398 Transportation Sales Tax $ 5,090,436 Public Safety $ 18,167,513 Public Safety Sales Tax $ 5,166,412 Fieldhouse/Aquatics $ 2,693,289 Park Sales Tax $ 5,446,456 Parks and Recreation $ 3,582,054 Utility Franchise Fees $ 5,118,411 Vesper Hall Senior Center $ 764,914 Taxes - Other $ 7,969,793 Building Maintenance $ 963,248 Licenses and Permits $ 1,262,100 Golf Course $ 2,043,410 Other Government Sources $ 5,456,973 Water Utility $ 8,004,126 Charges for Services $ 4,270,546 Sewer Utility $ 6,253,455 Utility Service Fees $ 23,285,182 Hotel / Motel $ 380,000 Golf Course Fees $ 2,317,792 Total $ 55,506,364 Fines and Forfeits $ 429,914 Interest Income $ 3,505,072 Operating Expenditures by Category Other $ 605,620 Personal Services $ 29,117,037 Use of Cash Reserves $ 7,428,854 Supplies and Materials $ 3,491,670 Total Projected Revenues $ 95,995,532 Contracted Services $ 22,897,657 Total $ 55,506,364 Tax Rates (As of November 1, 2023) Capital Improvement Expenditures Property Tax per $100 assessed valuation: Parks $ 5,220,000 City of Blue Springs $ 0.5759 Public Safety $ 85,000 Central Jackson County Fire $ 1.1847 Streets $ 5,768,650 Board of Disabled Services $ 0.0716 Sanitary Sewer $ 3,287,973 Metropolitan Community College $ 0.1780 Sni-A-Bar $ 4,000,000 Mid-Continent Library $ 0.2911 Water System $ 2,591,757 Mental Health $ 0.0953 Capital Outlay $ 2,138,700 R-4 School District $ 5.0635 Total $ 23,092,080 Jackson County $ 0.5116 Blind Pension $ 0.0300 Total $ 8.0017 Sales Taxes per $1.00 in sales: Debt Service Expenditures City 1% Sales Tax $ 0.01000 General Obligation Debt $ 1,732,648 City 1/2% Transportation Sales Tax $ 0.00500 Park Sales Tax Debt $ 2,210,194 City 1/2% Public Safety Sales Tax $ 0.00500 Golf Course Debt $ 341,250 City 1/2% Parks Sale Tax $ 0.00500 Public Safety Sales Tax Debt $ 1,372,313 Kansas City Zoo Tax $ 0.00125 TIF Capital Projects $ 6,293,376 State $ 0.03000 Grain Valley / Tri-County $ 2,600,000 County $ 0.00500 Sewer $ 2,847,309 Central Jackson County Fire $ 0.00500 Total $ 17,397,089 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 $ 95,995,532 10 11