City Council

CLARKSVILLE CITY COUNCIL SPECIAL SESSION JUNE 19, 2017, 4:30 P.M. COUNCIL CHAMBERS 106 PUBLIC SQUARE CLARKSVILLE, TN AGENDA 1) CALL TO ORDER 2) PRAYER AND PLEDGE OF ALLEGIANCE 3) ATTENDANCE 4) FY 18 BUDGETS 1. ORDINANCE 69-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for Housing & Community Development 2. ORDINANCE 70-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for the Clarksville Parking Commission 3. ORDINANCE 71-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for Clarksville Transit System 4. ORDINANCE 72-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for Clarksville Department of Electricity  5. ORDINANCE 73-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for Clarksville Gas & Water 6. ORDINANCE 74-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for the City of Clarksville Internal Service Fund 7. ORDINANCE 75-2016-17 (Second Reading) Amending the FY17 Budget and establishing the FY18 Budget for the City of Clarksville General Government 5) ADJOURNMENT  ORDINANCE 69-2016-17 AN ORDINANCE AMENDING THE 2016-2017 BUDGET AND APPROVING THE 2017-2018 ANNUAL ACTION PLAN AND BUDGET AND AUTHORIZING APPLICATION FOR COMMUNITY DEVELOPMENT BLOCK GRANT AND HOME INVESTMENT PARTNERSHIP FUNDS WHEREAS, Regulation 24 CFR Part 91 issued by the U.S. Department of Housing and Urban Development (HUD) requires the city to submit and receive HUD approval of an annual action plan as part of a HUD-approved five-year consolidated plan for the City of Clarksville; and WHEREAS, Title I of the Housing and Community Development Act of 1974, as amended, establishes a Community Development Block Grant (CDBG) program for the purpose of developing viable urban communities by providing decent housing and suitable living environments and expanding economic opportunities and preventing and/or eliminating conditions of slum and blight, principally for persons of low and moderate income; and WHEREAS, the Statement of Purpose for this Ordinance reflects comments from agencies, organizations and citizens as related to funding received from two HUD programs; the Community Development Block Grant and the HOME Investment Partnership Program; and WHEREAS, Article VII, Section 3 of the Official Charter of the City of Clarksville provides for the approval and adoption of a budget; and WHEREAS, the provisions of the Tennessee Code Annotated require each municipality to operate under an annual appropriation ordinance. WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the 2016-2017 budget is amended and the 2017-2018 Annual Action Plan and the 2017-2018 “Budget and Program of Expenditures” is hereby adopted and approved. Section 1. Revenues and Expenses. Revenues and expenses for the COMMUNITY DEVELOPMENT BLOCK GRANT, HOME INVESTMENT PARTNERSHIP FUNDS, EMERGENCY SOLUTIONS GRANT AND CONTINUUM OF CARE GRANT are shown on the budget schedule below. The budgets shown below are on a cash basis. Revenues are estimated to be sufficient to pay the estimated expenses of the operations.  Community & Economic Development Fiscal Year 2016, 2017, and 2018 Community Development FY 2016 FY 2017 FY 2018 Description Budget Estimated Proposed Section 1. Operating Revenues and Financing Sources Grants 1,419,561 1,788,365 1,771,033 1,861,932 Other Revenues 216,846 265,000 190,856 265,000 Transfers from Other Funds 30,000 104,539 104,539 104,539 Total Revenues and Other Financing Sources 1,666,407 2,157,904 2,066,428 2,231,471 Community Development FY 2016 FY 2017 FY 2018 Description Actual Budget Estimated Proposed Section 2. Expenditures and Financing Uses Expenditures of Program 1,631,463 2,157,904 2,049,458 2,221,471 Total Expenditures and Other Financing Uses 1,631,463 2,157,904 2,049,458 2,221,471 Community Development FY 2016 FY 2017 FY 2018 Description Actual Budget Estimated Proposed Excess (Deficiency) of Revenues and Other Financing Uses Over (Under) Expenditures and Other Financing Uses 34,944 - 16,970 10,000 Beginning Fund Equity 298,855 316,141 333,799 350,769 Total Ending Fund Equity of Community Development Fund 333,799 316,141 350,769 360,769 PUBLIC HEARING: June 15, 2017 FIRST READING: June 15, 2017 SECOND READING: EFFECTIVE DATE:  ORDINANCE 70-2016-17 AN ORDINANCE AMENDING THE FISCAL YEAR 2017 BUDGET AND ESTABLISHING THE OPERATING BUDGET FOR FISCAL YEAR 2018 FOR THE CLARKSVILLE PARKING COMMISSION, A PROPRIETARY FUND WHEREAS, Article VII, Section 3 of the Official Charter of the City of Clarksville provides for the approval and adoption of a budget; and WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the amended revenues and expenses of the City of Clarksville’s Parking Commission for the fiscal year 2017 and the estimated revenues and expenses for the fiscal year 2018 are as follows: Section 1. Revenues and Expenses. Revenues and expenses for the City of Clarksville’s Parking Commission (a Proprietary Fund) are shown on the budget schedules below. The budgets shown below are on a cash basis. Revenues are estimated to be sufficient to pay the estimated expenses of the Parking Commission’s operations and any annual debt service.  Enterprise Fund - Parking Commission FY2016, FY2017, and FY2018 Parking Commission FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Revenues Fees and Fines 251,504 243,500 242,800 286,000 Rental Income 92,089 100,200 113,400 95,600 Miscellaneous/Accruals 2,887 - - - Interest Income 398 300 1,100 1,100 Total Revenue 346,878 344,000 357,300 382,700 Parking Commission FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenses Capital Expenses - - - - Depr Exp/Accruals 80,940 86,616 86,616 85,332 Interest Expense 1,567 1,070 1,070 484 Transfers Out/Management Fee 297,704 331,019 324,619 346,568 Total Expenses & Transfers 380,211 418,705 412,305 432,384 Parking Commission FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Net Position Changes in Net Position (33,333) (74,705) (55,005) (49,684) Beginning Net Position 2,250,101 2,204,764 2,216,768 2,161,763 Ending Net Position $ 2,216,768 $ 2,130,059 $ 2,161,763 $ 2,112,079 (1) REVENUES: Revenues to fund the enforcement and operation of public parking of the city are derived primarily from parking lot rentals, meters, other fees, and fines. (2) EXPENSES/CASH OUTFLOWS: Expenses/cash outflow related to enforcing and operating public parking are primarily management fees to general fund, interest on debt, payment of principal (cash basis), and capital outlays (cash basis). (3) BASIS OF ACCOUNTING: For financial reporting purposes, the accrual basis of accounting is used. The accrual basis recognizes the financial effect of a transaction, event or inter-fund activity when it occurs regardless of the timing of the related cash flow, whereas the cash basis of accounting recognizes the transaction or event when the related cash is received or disbursed. PUBLIC HEARING: June 15, 2016 FIRST READING: June 15, 2016 SECOND READING: EFFECTIVE DATE:  ORDINANCE 71-2016-17 AN ORDINANCE AMENDING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2017 AND ADOPTING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2018 FOR THE CLARKSVILLE TRANSIT SYSTEM WHEREAS, Article VII, Section 3 of the official charter of the City of Clarksville provides for the approval and adoption of a budget; and WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the estimated revenues and expenditures of the Clarksville Transit System for the fiscal years 2017 and 2018 are amended and/or approved as follows: Enterprise Fund - Transit FY2016, FY2017, and FY2018 Transit FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Revenues Operating Revenues 834,326 815,172 815,172 914,717 Federal, State & Local 7,421,182 5,685,818 5,485,818 5,496,222 Other 5,708 500 500 815 Total Revenue 8,261,216 6,501,490 6,301,490 6,411,754 Transit FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenses Operating Expenses 6,746,018 6,501,490 6,301,490 6,411,754 Total Expenses 6,746,018 6,501,490 6,301,490 6,411,754 Transit FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Net Position Changes in Net Position 1,515,198 - - - Beginning Net Position 3,326,961 3,326,961 4,842,159 4,842,159 Ending Net Position $ 4,842,159 $ 3,326,961 $ 4,842,159 $ 4,842,159 PUBLIC HEARING: June 15, 2017 FIRST READING: June 15, 2017 SECOND READING: EFFECTIVE DATE:  ORDINANCE 72-2016-17 AN ORDINANCE AMENDING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2017 AND ADOPTING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2018 FOR CDE LIGHTBAND WHEREAS, Article VII, Section 3 of the official charter of the City of Clarksville provides for the approval and adoption of a budget; and WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget; and NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the estimated revenues and expenses of CDE Lightband for the fiscal years 2017 and 2018 are amended and/or approved as follows:  Enterprise Funds - Electric Division FY2016, FY2017, and FY2018 Electric FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Revenues Revenues and Financing Sources Operating Revenues 157,782,181 163,749,710 162,518,923 164,144,112 Other Revenue 6,063,503 7,000,000 7,000,000 7,411,600 Total Revenues 163,845,684 170,749,710 169,518,923 171,555,712 Electric FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenses Purchased Power 113,374,054 120,275,380 118,074,668 119,255,414 Operating Costs 20,466,154 28,065,532 25,946,471 29,910,592 Capital Expenses 16,865,830 15,739,357 14,906,179 15,917,669 In-Lieu of Taxes 4,425,906 6,090,000 5,900,000 6,200,000 Total Expenses 155,131,944 170,170,269 164,827,318 171,283,675 Electric FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Net Position Change in Net Position 8,713,740 579,441 4,691,605 272,037 Beginning Net Position 147,900,590 156,614,330 156,614,330 161,305,935 Ending Net Position $156,614,330 $157,193,771 $161,305,935 $161,577,972  Enterprise Funds - Broadband Division FY2016, FY2017, and FY2018 Broadband FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Revenues Operating Revenues 19,030,215 21,122,900 19,838,410 21,629,146 Total Revenues 19,030,215 21,122,900 19,838,410 21,629,146 Broadband FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenses Programming/Connectivity 7,059,420 8,495,864 7,044,664 8,616,848 Operating Costs 879,844 2,196,642 1,353,089 1,893,225 Capital Expenses 1,719,473 2,600,956 528,230 2,679,000 In-Lieu of Taxes 19,401 144,000 144,000 144,000 Transfer to Electric 6,063,503 7,000,000 7,000,000 7,411,600 Total Expenses 15,741,641 20,437,462 16,069,983 20,744,673 Broadband FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Net Position Changes in Net Position 3,288,574 685,438 3,768,427 884,473 Beginning Net Position (13,846,234) (10,557,660) (10,557,660) (6,789,233) Ending Net Position $ (10,557,660) $ (9,872,222) $ (6,789,233) $ (5,904,760) PUBLIC HEARING: June 15, 2017 FIRST READING: June 15, 2017 SECOND READING: EFFECTIVE DATE:  ORDINANCE 73-2016-17 AN ORDINANCE AMENDING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2017 AND ADOPTING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2018 FOR THE CLARKSVILLE GAS & WATER DEPARTMENT WHEREAS, City Charter, Article VII, Section 3(c) budget ordinances need not be in more detail than a lump sum for each department. TCA 7-34-114(a) requires revision of rates, fees or charges, from time to time, whenever necessary so that enterprise funds always remains self-supporting. WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the estimated revenues and expenses of the Clarksville Gas & Water Department for the fiscal years 2017 and 2018 are amended and/or approved as follows:  Enterprise Funds - Gas Department FY2016, FY2017, and FY2018 Gas FY 2016 FY 2017 FY 2018 Description Actual Budgeted Amended Proposed Section 1. Revenues Operating Revenues 20,294,238 24,546,500 21,585,000 25,979,720 Interest Income 78,096 33,000 63,500 64,500 Other Income 2,640 10,000 20,000 18,900 Capital Contributions - - - - Total Revenues 20,374,974 24,589,500 21,668,500 26,063,120 Gas FY 2016 FY 2017 FY 2018 Description Actual Budgeted Amended Proposed Section 2. Expenses Operating Expenses 19,052,304 21,423,832 21,181,963 24,443,489 Debt Service Interest 548,260 314,173 406,042 372,474 Payment-in-Lieu of Taxes 657,474 671,874 671,874 660,403 Amortization Expense (124,983) (44,856) (44,856) (45,253) Total Expenses 20,133,055 22,365,023 22,215,023 25,431,113 Gas FY 2016 FY 2017 FY 2018 Description Actual Budgeted Amended Proposed Section 3. Change in Net Position Changes in Net Position 241,919 2,224,477 (546,523) 632,007 Beginning Net Position 55,402,555 55,644,474 55,644,474 55,097,951 Ending Net Position $ 55,644,474 $ 57,868,951 $ 55,097,951 $ 55,729,958  Enterprise Funds - Water & Sewer Department FY2016, FY2017, and FY2018 Water & Sewer FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Revenues Operating Revenues 56,102,094 63,201,000 61,701,000 63,628,960 Interest Income 169,809 72,000 72,000 117,500 Other Income 6,421,602 30,000 1,367,000 45,000 Capital Contributions 9,087,193 9,500,000 8,500,000 8,500,000 Total Revenue 71,780,698 72,803,000 71,640,000 72,291,460 Water & Sewer FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenses Operating Expenses 39,985,697 45,460,332 44,782,211 45,153,905 Debt Service Interest 8,465,492 8,606,187 9,691,308 9,623,708 Payment-in-Lieu of Taxes 3,211,538 3,090,967 3,090,967 3,403,787 Other Expenses 524,208 (1,495,896) (1,495,896) (1,540,247) Total Expenses 52,186,935 55,661,590 56,068,590 56,641,153 Water & Sewer FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Net Position Changes in Net Position 19,593,763 17,141,410 15,571,410 15,650,307 Beginning Net Position 246,306,418 265,900,181 265,900,181 281,471,591 Ending Net Position $ 265,900,181 $ 283,041,591 $ 281,471,591 $ 297,121,898 PUBLIC HEARING: June 15, 2017 FIRST READING: June 15, 2017 SECOND READING: EFFECTIVE DATE:  ORDINANCE 74-2016-2017 AN ORDINANCE AMENDING THE FISCAL YEAR 2017 AND ADOPTING THE OPERATING BUDGET FOR FISCAL YEAR 2018 FOR THE INTERNAL SERVICE FUNDS. WHEREAS, Article VII, Section 3 of the Official Charter of the City of Clarksville provides for the approval and adoption of a budget; and WHEREAS, the provisions of the Tennessee Code Annotated require each municipality to operate under an annual appropriation ordinance; and WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the estimated revenues and expenditures of the City of Clarksville’s Internal Service Funds for the fiscal years 2017 and 2018 are approved as follows: Section 1. Revenues and Expenditures. Revenues and expenditures for the City of Clarksville’s Internal Service Funds are shown below. Revenues are estimated to be sufficient to pay the estimated expenditures of the Internal Service Funds' operations. The basis of accounting for the purpose of budget preparation is cash basis.  Internal Service Funds Sources, Expenditures, Financing Uses and Changes in Net Assets FY2016, FY2017, and FY2018 Dental Fund FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Premiums/Revenues $ 1,094,552 $ 1,149,137 $ 1,131,127 $ 1,131,000 Claims/Expenditures 1,061,556 1,139,359 1,000,481 1,078,200 Changes in Net Position 32,996 9,778 130,646 52,800 Beginning Net Position 212,074 236,441 245,070 375,716 Ending Net Position 245,070 246,219 375,716 428,516 Health Fund FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Premiums/Revenues 11,303,480 11,618,307 11,861,217 12,595,184 Wellness Revenue 1,186,720 1,400,490 1,210,650 1,209,600 Claims/Expenditures 10,731,725 11,448,820 11,872,406 12,538,415 Wellness Clinic Expenditures 1,063,068 1,087,842 1,187,528 1,095,571 Changes in Net Position 695,407 482,135 11,933 170,798 Beginning Net Position 3,198,521 3,693,079 3,893,928 3,905,861 Ending Net Position 3,893,928 4,175,214 3,905,861 4,076,659 Self-Insurance Fund FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Premiums/Revenues 881,306 869,500 872,341 864,500 Claims/Expenditures 426,238 650,000 640,000 735,874 Changes in Net Position 455,068 219,500 232,341 128,626 Beginning Net Position 1,827,597 2,139,937 2,282,665 2,515,006 Ending Net Position $ 2,282,665 $ 2,359,437 $ 2,515,006 $ 2,643,632 PUBLIC HEARING: June 15, 2017 FIRST READING: June 15, 2017 SECOND READING: EFFECTIVE DATE:  FY 2018 BUDGET GOVERNMENTAL FUNDS (EXCLUDING COMMUNITY DEVELOPMENT) ORDINANCE 75-2016-17 1  ORDINANCE 75-2016-17 AN ORDINANCE AMENDING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2017 AND ADOPTING THE OPERATING AND CAPITAL BUDGETS FOR FISCAL YEAR 2018 FOR THE GOVERNMENTAL FUNDS AND ADOPTING THE TAX RATE FOR THE FISCAL YEAR BEGINNING JULY 1, 2017 AND ENDING JUNE 30, 2018 WHEREAS, Article VII, Section 3 of the official charter of the City of Clarksville provides for the approval and adoption of a budget; and WHEREAS, Tennessee Code Annotated Title 9 Chapter 1 Section 116 requires that all funds shall first be appropriated before being expended and that only funds that are available shall be appropriated, and WHEREAS, the governing body has published the annual operating budget and budgetary comparisons of the proposed budget with the prior year (actual) and the current year (estimated) in a newspaper of general circulation not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CLARKSVILLE, TENNESSEE: That the estimated revenues and expenditures of the City of Clarksville for the fiscal years 2017 and 2018 are amended and/or approved as follows: Section 1. That the governing body estimates anticipated revenues for its governmental funds from all sources to be as follows in all of the attachments that follow. Section 2. That the governing body appropriates from these anticipated revenues and unexpended and unencumbered funds as follows in all of the attachments that follow. Section 3. At the end of the current fiscal year, the governing body estimates balances as follows in all of the attachments that follow. 2  Attachment 1 - General Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance, FY 2016, FY 2017, and FY 2018 1.24 FY 2016 FY 2017 FY2018 Description Actual Budget Amended Proposed Section 1 - Operating Revenues and Financing Sources Taxes $ 55,217,579 $ 53,800,821 $ 54,784,422 $ 56,025,452 Intergovernmental Revenues 18,206,592 19,872,316 18,769,457 19,245,652 Licenses and Permits 1,550,525 1,563,370 1,717,500 1,732,183 Charges for Services 2,747,438 2,678,692 2,606,729 2,819,405 Fines and Forfeits 866,203 877,700 874,391 903,683 Investment Income 16,639 12,500 41,774 44,211 Miscellaneous 1,107,184 384,000 391,107 438,539 Operating Revenues 79,712,160 79,189,399 79,185,380 81,209,125 Other Financing Sources Transfer from GWS, in lieu of taxes 3,869,012 3,762,841 3,762,841 3,800,469 Transfer from CDE, in lieu of taxes 4,445,307 4,572,500 4,727,500 4,805,000 Sale of Surplus Property/Compensation for losses 67,967 50,000 30,112 39,141 Transfer from Parking Authority 297,704 331,019 324,619 346,568 Financing Sources 8,679,990 8,716,360 8,845,072 8,991,178 Total Revenues and Financing Sources 88,392,150 87,905,759 88,030,452 90,200,303 3  Section 2 - Operating Expenditures 2.1 Departments and Programs Legislative/Administrative 527,669 569,922 569,558 579,086 Building Codes/Board of Zoning Appeals 1,876,543 2,003,050 1,990,840 2,243,110 City Court 409,057 416,615 416,615 442,107 Finance & Revenue/Parking 1,557,076 1,636,645 1,630,245 1,718,825 Retirement and Pension Benefits/Unemployment Ins. 1,290,277 1,383,708 1,360,986 1,630,246 Fire Department 15,937,778 17,509,626 17,612,857 18,260,161 Garage 948,826 1,098,213 1,088,464 1,233,782 Golf Course-Mason Rudolph 216,210 234,254 234,254 240,527 Golf Course-Swan Lake 718,921 820,227 814,565 769,598 Human Resources 657,435 862,588 853,056 858,502 Legal Department 465,503 557,340 527,583 555,410 Information Technology 1,539,645 1,620,444 1,605,321 1,625,823 Internal Audit 307,444 380,981 382,867 404,021 Mayor's Office 567,853 566,477 565,945 643,825 Municipal Properties 684,557 684,723 601,964 634,222 Parks and Recreation/Tree Board 6,428,835 6,886,371 6,664,786 6,931,649 Police Department/Dispatch 27,090,096 28,134,426 28,001,246 28,904,959 Purchasing 121,249 131,419 127,624 134,495 Street Department 12,700,007 13,047,945 13,047,945 13,062,140 Crime Stoppers 18,000 25,839 25,839 25,839 Human Relations Commission 1,334 6,664 7,039 11,500 Total Departments and Programs 74,064,315 78,577,477 78,129,599 80,909,827 2.2 Shared Expenditures w/State and County 50% Share of State Liquor Taxes Paid toMontg.Co. 358,176 355,000 355,000 372,750 Appraisal and Reappraisal of Property-Montg. Co. Trustee 103,090 150,000 150,000 150,000 Montgomery County - Pictometry 55,867 48,450 48,450 36,823 E-911 60,000 60,000 60,000 61,922 GIS 84,000 84,000 84,000 110,000 Regional Airport-Operating 233,722 275,000 275,000 217,625 Regional Airport-Capital 5,952 289,000 289,000 16,500 Regional Planning Commission 315,700 315,700 315,700 315,700 Regional Planning Comm. (Metro.Planning Org.) 16,562 12,308 12,308 10,896 RTA - Commuter Bus Line 28,385 75,489 28,385 51,301 Montgomery County Rail Authority - lighting 713 800 800 800 Aspire Clarksville Foundation 8,997 - - - Transit Alliance 2,500 2,500 2,500 2,500 Pennyrile Area Development District - 5,464 5,464 21,345 Total Shared Expenditures w/State and County 1,273,664 1,673,711 1,626,607 1,368,162 4  2.3 Miscellaneous Agencies American Red Cross 6,000 7,000 7,000 - Better Choice of Living 7,500 4,000 4,000 - Big Brothers/Big Sisters of Clarksville 6,000 10,000 10,000 - CMCCAA Old Firehouse Day Shelter-no request FY18 6,500 - - - Humane Society of Clarksville-Montgomery County 5,000 10,000 10,000 - LEAP - no request FY18 22,500 - - - Manna Café Ministries 22,500 10,000 10,000 - Mid-Cumberland-Meals on Wheels 10,000 18,500 18,500 - Mid-Cumberland-Homemaker/Elder Abuse - - - - Mid-Cumberland-Ombudsman - - - - Roxy Regional Theater - no request FY18 15,000 - - - Salvation Army - no request FY18 10,000 - - - Serenity House Women's Shelter, Inc. - no request FY18 4,000 - - - United Methodist Urban Ministries Safe House Shelter 10,000 10,000 10,000 - Clarkswell - 5,000 5,000 - Loaves and Fishes - 10,000 10,000 - Radical Mission Inc. - Warm Souls - 4,000 4,000 - Soldiers and Families Embraces (SAFE) - 10,000 10,000 - Gateway Chamber Orchestra - 5,000 5,000 - Montgomery County Veteran's Coalition, Inc. - - - - REBOOT Combat Recovery - - - - Cumberland Winds - - - - Girl Scouts of Middle TN - - - - Total Miscellaneous Agencies 125,000 103,500 103,500 - Section 2.4 - Other City Funded Agencies Senior Citizens Center 332,869 347,815 347,815 410,647 Arts and Heritage Development Council 40,000 40,000 40,000 40,000 Component Units: - Customs House Museum: Operating 613,702 621,501 621,501 676,876 Museum Capital 39,988 200,000 200,000 27,000 Industrial Dev. Board Impact Plan 49,271 53,000 47,050 53,000 Healthy Clarksville - Mayor's Fitness Council - - - 2,500 Total Other City Funded Agencies 1,075,830 1,262,316 1,256,366 1,210,023 Total Operating Expenditures 76,538,809 81,617,004 81,116,072 83,488,012 Section 3 - Other Financing Uses Clarksville Transit System-Operating 1,617,734 1,718,499 1,518,499 1,889,315 Clarksville Transit System-Capital 36,731 547,095 228,911 344,826 Clarksville Transit System-CMAQ 201,347 - - - Capital Projects - - 816,005 676,552 Community & Economic Development/Housing 30,000 104,539 104,539 104,539 Gas, Water, & Sewer Subsidy 92,724 140,000 90,000 90,000 Transfer to Debt Service Fund 7,801,733 8,030,870 7,979,038 7,722,081 Transfer to Special Revenue Funds 4,449 - 2,560 - FEMA Flood Buyouts - - 49,350 - Total Other Financing Uses 9,784,718 10,541,003 10,788,902 10,827,313 Total Expenditures and Financing Uses 86,323,527 92,158,007 91,904,974 94,315,325 Section 4 - Change in Fund Balance Net Increase (Decrease) from Operations 2,068,623 (4,252,248) (3,874,522) (4,115,022) Expenditures related to Encumbrances - - - - Beginning Fund Balance 25,437,296 23,758,798 27,505,919 23,631,397 Ending Fund Balance $ 27,505,919 $ 19,506,550 $ 23,631,397 $ 19,516,375 5  Attachment 2 - Debt Service Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Operating Revenues and Financing Sources Transfer From General Fund $ 7,801,733 $ 8,030,870 $ 7,979,038 $ 7,722,081 Payments by Others on Self- Supporting Debt (E-911) 357,100 355,700 355,700 353,900 Bond Proceeds - Refunding Series 2006 Taxable Bonds 2,188,000 - - - Premiums of Bonds 34,513 - - - Transfer In From Capital Improvements Fund 2,121,400 2,411,651 2,230,328 2,453,145 Interest Earned 1,671 - - 22,368 Total Revenues and Financing Sources 12,504,417 10,798,221 10,565,066 10,551,494 Attachment 2 - Debt Service Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Debt Service of General Government 7,802,604 8,030,870 7,979,038 7,722,081 Debt Service Paid by Others on Self- Supporting Debt (E-911) 357,100 355,700 355,700 353,900 Debt Service-Paid by CPRD 2,121,400 2,411,651 2,230,328 2,453,145 Refunding Payment 2006 Taxable Bonds 2,194,780 - - - Other Expenditures 23,547 2,000 2,000 2,000 Total Expenditures and Financing Uses 12,499,431 10,800,221 10,567,066 10,531,126 Attachment 2 - Debt Service Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) 4,986 (2,000) (2,000) 20,368 Beginning Fund Equity 410,049 419,811 415,035 413,035 Reserve of Fund Equity for guarantee of interest payment from CDE Broadband to CDE Electric $ - $ 14,305 $ 14,305 $ 32,322 Total Ending Fund Equity of Debt Service Fund $ 415,035 $ 403,506 $ 398,730 $ 401,081 6  Attachment 3 - Drug Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1 - Operating Revenues and Financing Sources Fines and Forfeitures $ 355,279 $ 331,792 $ 334,201 $ 316,883 Other Revenues - - - - Transfers from General Fund - - - - Total Revenues and Other Financing Sources 355,279 331,792 334,201 316,883 Attachment 3 - Drug Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Drug Enforcement Buy Money, Drug Enforcement Other Expenditures, and Other Eligible Drug Enforcement Expenditures and Transfers Out 468,048 268,010 244,589 539,037 Total Expenditures and Other Financing Uses 468,048 268,010 244,589 539,037 Attachment 3 - Drug Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) (112,769) 63,782 89,612 (222,154) Beginning Fund Balance 604,932 167,662 492,163 581,775 Ending Fund Balance of Drug Fund $ 492,163 $ 231,444 $ 581,775 $ 359,621 7  Attachment 3 - Parks Special Revenue Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1 - Operating Revenues and Financing Sources Program Revenues $ 159,612 176,148 148,895 360,664 Federal Grants 35,718 100,712 69,262 - State Grants 250 - - - Contributions 62,700 58,505 45,905 74,300 Total Revenues and Financing Sources 258,280 335,365 264,062 434,964 Attachment 3 - Parks Special Revenue Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Salaries and Benefits 20,424 19,978 20,320 17,037 Operating Expenditures 229,962 346,353 264,621 478,389 Capital Outlay - 60,000 6,350 8,000 Transfer out to Other Funds - - 8,410 - Total Expenditures and Financing Uses 250,386 426,331 299,701 503,426 Attachment 3 - Parks Special Revenue Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) 7,894 (90,966) (35,639) (68,462) Beginning Fund Balance 297,724 258,977 305,618 269,979 Ending Fund Balance of Parks Special Revenue Fund $ 305,618 $ 168,011 $ 269,979 $ 201,517 8  Attachment 3 - Safe Route To Schools - Kenwood (ST010)Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Operating Revenues and Financing Sources Federal Grant - - - 119,240 Transfer in From General Fund - - - - Total Revenues and Financing Sources - - - 119,240 Attachment 3 - Safe Routes to Schools - Kenwood (ST010)Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Operating Expenditures - - - 119,240 Total Expenditures and Financing Uses - - - 119,240 Attachment 3 - Safe Routes to Schools - Kenwood (ST010)Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) - - - - Beginning Fund Balance - - - - Ending Fund Balance - - - - 9 Attachment 3 - Police Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Operating Revenues and Financing Sources Police Dept. Donations 3,284 500 23,875 300 Police Dept. Donations-Youth Coalition 1,000 500 - - Police Dept. Donations-Chaplain 6,605 10,000 7,540 20,000 Federal Seized Money-shared+interest 32,301 - 17,697 - Transfer in from General Fund - PD054 - - - - JAG 2010 - PD050 - - - - Transfer in from General Fund - PD050 - - - - Mulitple Violation Grant PD052 - - - - Mulitple Violation-Transfer in from GenFund PD052 2,234 - - - Byrne Justice Assistance Grant-PD053 - - - - Port Security Grant PD044 - - - - BURN/JAG -New Providence Area TCCR - - - - BURN/JAG -New Providence Area TCCR - Transfer In 2,047 - - - Traffic School 59,450 57,600 65,143 67,200 Impared Driver Grant 2012-13 PD054 - - - - 2012 JAG Grant PD055 - - - - 2012 Bullet Proof Vest Grant PD057 - - - - 2012 Bullet Proof Vest Gen.Fund Transfer in PD057 - - - - 2013 Impaired Driver Grant GHSO PD058 - - - - 2013 Impaired Driver Grant GHSO Transfer In PD058 - - - 2013 JAG Grant PD059 - - - - Operation Defiance II Grant PD060 - - - - 2014 JAG Grant PD061 27,143 - - - 2015 Impaired Driver PD062 49,289 - - - 2015 Impaired Driver PD062 - Gen.Fund Transfer In 168 - - - Electronic Ticket Revenue - Police 53,260 50,784 58,340 56,787 Electronic Ticket Revenue - Courts 13,319 12,696 14,400 13,978 2016 Impaired Driver PD064 45,401 25,000 27,964 - 2016 Impaired Driver PD064 - Transfer In - - 2,560 - 2015 JAG PD065 48,133 8,196 3,129 5,062 2016 GHSO Grant PD066 - 75,000 48,750 16,250 2016 JAG PD067 - 62,196 55,798 6,398 2017 JAG PD068 - - - 60,000 2018 THSO PD069 - - - 65,000 Total Revenues and Financing Sources 343,634 302,472 325,196 310,975 10  Attachment 3 - Police Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Federal Seized Money Expenditures 2,191 27,914 15,171 36,538 Other Supplies 3,324 284 11,142 13,017 JAG 2010 - PD050 - - - - Traffic School 15,557 212,548 165,288 125,917 Byrne Justice Assistance Grant-PD053 - - - - Impared Driving Grant 2012-13 PD054 - - - - 2012 JAG Grant PD055 - - - - 2012 Bullet Proof PD057 - - - - BURN/JAG -New Providence Area TCCR - - - - Youth Coalition - YC - 1,521 1,021 - 2013 Impaired Driver Grant GHSO PD058 - - - - 2013 JAG Grant PD059 - - - - 2014 JAG Grant PD061 27,143 - - - 2015 Impaired Driver PD062 49,483 - - - Chaplain 7,593 11,903 9,257 20,000 2016 Impaired Driver PD064 45,395 25,000 30,531 - 2015 JAG PD065 48,133 8,196 3,129 5,062 Electronic Ticket Revenue - Police 33,774 83,974 43,514 103,864 Electronic Ticket Revenue - Courts 2,056 27,377 - 42,832 2016 GHSO Grant PD066 - 75,000 48,750 16,250 2016 JAG PD067 - 62,196 55,798 6,398 2017 JAG PD068 - - - 60,000 2018 THSO PD069 - - - 65,000 Total Expenditures and Financing Uses 234,649 535,913 383,601 494,878 Attachment 3 - Police Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017, and FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) 108,985 (233,441) (58,405) (183,903) Beginning Fund Equity 133,901 235,031 242,886 184,481 Total Ending Fund Equity of Police Special Revenue Fund $ 242,886 $ 1,590 $ 184,481 $ 578 11  Attachment 3 - Capital Projects Revenue District Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1 - Operating Revenues and Operating Transfers From Other Funds Local Taxes $ 1,650,000 $ 2,450,000 $ 2,450,000 $ 2,250,000 Operating Revenues 1,650,000 2,450,000 2,450,000 2,250,000 Attachment 3 - Capital Projects Revenue District Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2 - Expenditures and Operating Transfers Out to Other Funds Transfer to Debt Service Fund 2,121,400 2,411,651 2,230,328 2,453,145 Other Financing Uses - - - - Expenditures and Financing Uses 2,121,400 2,411,651 2,230,328 2,453,145 Attachment 3 - Capital Projects Revenue District Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) of Revenues and Financing Sources Over Expenditures and Financing Uses (471,400) 38,349 219,672 (203,145) Beginning Fund Balance 547,267 17,272 75,867 295,539 Ending Fund Balance $ 75,867 $ 55,621 $ 295,539 $ 92,394 12  Attachment 3 - Traffic Camera - Police Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Operating Revenues and Financing Sources Revenues and Financing Sources Fines and Fees 353,139 317,520 414,757 385,175 Miscellaneous Revenue - - - - Transfers in From Other Funds - - - Total Revenues and Financing Sources 353,139 317,520 414,757 385,175 Attachment 3 - Traffic Camera - Police Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Expenditures and Financing Uses Operating Expenditures 184,784 451,748 340,792 413,413 Property Purchases - 160,109 - 348,009 Interfund Transfer Out - - - - Total Expenditures and Financing Uses 184,784 611,857 340,792 761,422 Attachment 3 - Traffic Camera - Police Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) 168,355 (294,337) 73,965 (376,247) Beginning Fund Balance 133,927 294,337 302,282 376,247 Total Ending Fund Balance $ 302,282 $ - $ 376,247 $ - 13  Attachment 3 - Traffic Camera - Parks Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Operating Revenues and Financing Sources Revenues and Financing Sources Fines and Fees 151,345 144,000 144,000 177,753 Transfers in From Other Funds - - - - Total Revenues and Financing Sources 151,345 144,000 144,000 177,753 Attachment 3 - Traffic Camera - Parks Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Expenditures and Financing Uses Operating Expenditures 99,571 243,000 243,000 177,753 Transfer Out to Other Funds 10,000 - - Total Expenditures and Financing Uses 109,571 243,000 243,000 177,753 Attachment 3 - Traffic Camera - Parks Special Revenue Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) 41,774 (99,000) (99,000) - Beginning Fund Balance 136,168 137,168 177,942 78,942 Total Ending Fund Balance $ 177,942 $ 38,168 $ 78,942 $ 78,942 14  Attachment 3 - Road Improvements Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1. Operating Revenues and Financing Sources Local Sales Taxes 743,348 742,038 750,000 $ 750,000 Interest Earnings - - 3,500 10,000 Total Revenues and Financing Sources 743,348 742,038 753,500 760,000 Attachment 3 - Road Improvements Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 2. Expenditures and Financing Uses Operating Expenditures - 1,585,336 - 1,500,000 Total Expenditures and Financing Uses - 1,585,336 - 1,500,000 Attachment 3 - Road Improvements Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY2016, FY2017, and FY2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 3 - Change in Fund Balance Net Increase (Decrease) 743,348 (843,298) 753,500 (740,000) Beginning Fund Balance 122,873 843,298 866,221 1,619,721 Total Ending Fund Balance $ 866,221 $ - $ 1,619,721 $ 879,721 15  Attachment 4- Capital Projects Fund Summary of Revenues, Financing Sources, Expenditures, Financing Uses and Changes in Fund Balance FY 2016, FY 2017 FY 2018 FY 2016 FY 2017 FY 2018 Description Actual Budget Amended Proposed Section 1 - Operating Revenues and Financing Sources Revenues and Financing Sources Revenues Interest 22,708 26,550 41,500 32,000 Federal/State Grants 781,823 8,080,000 - 9,844,411 Multimodel 1,559,851 - 1,082,372 Contributions 195,000 75,000 - - Financing Sources Bond Proceeds/Premiums 20,166,532 6,845,000 - 16,750,000 Transfers In 10,000 - 824,415 676,552 Total Revenues and Financing Sources 21,176,063 16,586,401 865,915 28,385,335 Section 2. Expenditures and Financing Uses Expenditures and Transfers Out Capital Projects 11,854,499 15,288,450 1,559,520 12,095,000 Capital Investments 137,707 - - - Expenditures Prior Yr. Projects - 12,930,271 6,680,026 17,630,372 Total Expenditures and Financing Uses 11,992,206 28,218,721 8,239,546 29,725,372 Section 3 - Change in Fund Balance Net Increase (Decrease) from 9,183,857 (11,632,320) (7,373,631) (1,340,037) Operations Beginning Fund Equity 789,450 12,304,152 9,973,307 2,599,676 Total Ending Fund Balance 9,973,307 671,832 2,599,676 1,259,639 Section 4. That the governing body recognizes that the municipality has bonded and other indebtedness as follows: Bonded or Other Debt Redemption Interest Debt Authorized Requirements and Unissued Indebtedness Bonds 52,475,000 2,033,417 - Notes 47,679,000 997,708 - Other Debt - - - 16 Section 5. No appropriation listed above may be exceeded without an amendment of the budget ordinance as required by Article VII, Section 3 of the Clarksville City Charter. Amendments to the adopted budget ordinance may be approved by ordinance at any time during the fiscal year by the affirmative vote of a majority of the council on two separate readings. Section 6. Tax Rate. The City of Clarksville’s fiscal year 2018 (tax year 2017) tax rate for real and personal property shall be ONE DOLLAR AND TWENTY-FOUR CENTS ($1.24) per each ONE HUNDRED DOLLARS ($100) OF ASSESSED VALUE. Section 7. Payments to Tennessee Consolidated Retirement System. For the fiscal year 2018, the City of Clarksville’s rate of funding to the Tennessee Consolidated Retirement System (TCRS) will be 17.33% of covered salaries and wages for public safety employees and 13.83% for all others. Section 8. Other Post Employment Benefits. The City recognizes that under the provisions of Governmental Accounting Standards Board (GASB) Statement 45 that it has an obligation for “Other Post Employment Benefits” (“OPEB”). In FY 2018, the City’s governmental funds will continue on a pay- as-you-go basis. Nothing in this section shall prevent any proprietary fund, agency, or component unit of the city from funding its OPEB obligations under the provisions of GASB 45 in FY 2018. Section 9. In Lieu of Taxes, Clarksville Department of Electricity and Clarksville Department of Gas, Water & Sewer. The City has budgeted to collect the maximum in lieu of tax payment permitted by the Tennessee Code Annotated from the Clarksville Department of Gas, Water & Sewer and CDE Broadband and accounts for these payments in the general fund as operating revenues. Section 10. Payments to Montgomery County – In Lieu of Taxes. Under the provisions of the Tennessee Code Annotated, 22.5% of the in lieu of tax payment actually paid to the city by the Clarksville Department of Electricity to the City of Clarksville's general government must be paid over to Montgomery County. The amount of the appropriation to be paid over to Montgomery County contained within this appropriating ordinance is based on an estimated annual in lieu of tax payment included in the financing sources of the city. The Chief Financial Officer is authorized to comply with the legal requirement that provides for the actual payment of 22.5% of the in-lieu-of-tax paid to the city to be paid to Montgomery County irrespective of the appropriation contained within this ordinance. Section 11. Payments to Montgomery County – Share of State Liquor Taxes. Under the provisions of the Tennessee Code Annotated, 50% of the state liquor taxes paid to the City of Clarksville by the State of Tennessee must be paid over to Montgomery County for the purpose of funding education. The amount of the appropriation to be paid over to Montgomery County contained within this appropriating ordinance is based on an annual revenue estimate of the state shared revenue for the liquor tax. The Chief Financial Officer is authorized to comply with the legal requirement to pay over to Montgomery County 50% of the state liquor taxes received by the city irrespective of the appropriation contained within this ordinance. 17 Section 12. A departmental budget and the published operating budget and budgetary comparisons shown by fund with beginning and ending fund balances and the number of full time equivalent employees authorized by fund will be attached and become a part of this ordinance. Section 13. Policy for Funding of Miscellaneous Agencies 1. Per State Law: a. Organization must be a 501(c)(3), 501(c)(4), or 501(c)(6) with documentation provided from the Internal Revenue Service. b. Organization provides year-round services benefitting the general welfare of the city’s residents. c. Organization files a copy of an annual audit of its business affairs and related transactions 2. Additional City of Clarksville requirements: a. Organization must submit the required application packet proposing use of the funds requested from the City. b. Organization must disclose in the application process and throughout the funding year any City employee or elected official associated with their agency in any capacity, stating their name and role they play in the non-profit agency. c. Funding may be withheld at the discretion of the City of Clarksville’s Finance Department until all requirements are met and kept current. d. If awarded funding by the City of Clarksville, the organization agrees to allow access to financial records during the funding period. e. Organization agrees that funds requested will only be used for the purposes stated and approved in the application. f. The City shall determine funding distribution to be either monthly, quarterly, or annually. In cases where a lump sum is appropriate, the agency must request a lump sum payment in writing explaining the reason. g. Any change in proposed use of funds during the funding year must be submitted to the City in writing for approval prior to use. h. Organizations receiving $50,000 or more of funding from the City are required to follow the City’s purchasing policy including but not limited to bids and quotes for any purchase made with City provided funds. i. Organizations receiving any audit findings shall disclose these findings with their annual funding request. At the discretion of the CFO for the City, funding may be withheld until a satisfactory plan to address the findings has been received. j. The City has the right to deny funding through this application process if the organization receives funding from another City entity. k. Organization is required to submit quarterly financial reports no later than 45 days after the end of the quarters ending September, December, March and June of each year. Section 14. If for any reason a budget ordinance is not adopted prior to the beginning of the next fiscal year, the appropriations in this budget ordinance shall become the appropriations for the next fiscal year until the adoption of the new budget ordinance, provided sufficient revenues are being collected to support the continuing appropriations as per Charter provision. Approval of the Director of the Division of Local Finance in the Comptroller of the Treasury for a continuation budget will be requested if any indebtedness is outstanding. 18 Section 15. In an effort for the City’s pay practices to remain competitive with changes in labor market conditions, City Code Section 1.5-403 provides for the Human Resources Department to review and propose adjustments to the compensation plan including adjusting the salary structure to be competitive with the market. Further Section 1.5-405b provides for the recommendation by the Human Resources Department to provide annual general pay increases for City employees. Notwithstanding any provision of the Official Code of the City of Clarksville to the contrary, based on current market conditions and city finances, the Human Resources Director has recommended a general wage increase for City employees of 1.5% for Fiscal Year 2017-2018. Any employee who will not receive a 1.5% increase due to their pay range top out, shall receive a stipend necessary to bridge their pay raise to 1.5%. The stipend will be paid in one lump sum one time only and will not become part of the employee’s base salary as to comply with City Code Section 1.5-404b. Section 16. Capital Project Revenue District. In order to provide accountability, since the exact amount due as a result of increased valuations and which would be available to the CPRD, the amount of Property Tax to be transferred to the CPRD fund will be capped at $2,250,000 for Fiscal Year 2018. Section 18. This ordinance shall take effect July 1, 2017, the public welfare requiring it. BUDGET SUMMARY PUBLISHED: June 4, 2017 PUBLIC HEARING: June 15, 2017 FIRST READING: June 15, 2017 SECOND READING: EFFECTIVE DATE: 19