Expend
itures
• The prop
osed General Fund budget of $62M is $2.2M higher than the FY 2023 Revised Budget. Health
insurance and other employee benefits are budgeted in the General Government & Allocations
division, along with the General Fund transfers to other funds and a contingency of $1.2M. Excluding
that division, the proposed budget for General Fund departments total $1.8M more than the FY 2023
Revised Budget, an increase of 4.5%. General Government services have increased by $411K (2.1%).
• In the H
otel/Motel Fund, proposed expenditures of $2.26M represent an 8.4% increase over the FY23
revised budget. The increase is mostly attributed to higher expenditures for bands and production
during the City’s annual birthday celebration, along with higher required payments related to
Hotel/Motel Tax collection.
• Expendit
ures in the Water/Sewer Fund are projected to increase $1.5M (7.8%) compared to the FY
2023 Revised Budget. This is due primarily to larger transfers to the General Fund and for
Water/Sewer capital projects. The wholesale purchase of water is the largest line item at $11.1M
(54% of fund total).
Person
nel
• One new part-time program assistant is recommended for the Environmental Services Department.
The position will allow the department to improve and expand KSB, Community Garden, and
Recycling Center programs that are currently managed by only two staff. This position will replace an
existing internship in the department.
• In all, department heads requested eight new full-time positions and one new part-time position.
Only the part-time position is recommended. The total budgeted impact of the new position for FY
2024 is about $19K.
• Eight reclassifications of existing positions were requested, all of which are recommended.
Reclassifications are justified for various reasons, including changing job responsibilities, adapti ng to
current needs of departments, and correcting grades for recent changes in departmental structures.
The total budge
t impact for reclassifications is $30K.
• Merit raises totaling $326K are set aside in General, Hotel/Motel, E-911, and Water/Sewer funds
contingencies. Annual merit raises have historically ranged from 0% to 3.5% based on each
employee’s annual performance review. Funds for cost-of-living adjustments (COLA) totaling $586K
have also been added to the budget this year. FY 2023 was the first year of COLA raises, allowing the
City to keep salaries equal to inflation. Adoption of this budget does not guarantee any of these
measures will be implemented. Subsequent action by Mayor & Council will be required to make them
effective.
• The full-time employee salary line items for Police Administration, the Jail, and E-911 have been
budgeted at 97% to account for turnover in these divisions. Highways & Streets and Water
Distribution have
been budgeted at 98%. Fire Response is budgeted at 99%. Current year actuals are
in line with these budget projections.
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