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The City of Lawrence, Kansas
2005 Budget-In-Brief
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Lawrence, Kansas (80,098 population – 2000 census) is a full-service city that operates under the Commission-Manager form of government. The City Commission is made up of five citizens who are elected at large. Every April, the City Commission chooses a Mayor from among the five seated Commissioners to serve a one-year term. The City Manager is appointed by the City Commission to be responsible for the daily operations of the city as well as implementing programs and policies established by the City Commission. The city’s fiscal year runs the same as the calendar year.
Kansas law requires that each city have a certified copy of their annual budget on file with the County Clerk by August 25 of the year before the budget goes into effect. The members of the City Commission adopting this budget are as follows:
Mike Rundle, Mayor
Dennis “Boog” Highberger, Vice-Mayor
David Dunfield
Sue Hack
David Schauner
For additional information about the budget, contact: City Manager’s Office, P.O. Box 708, Lawrence, KS 66044, call 785.832.3400 or e-mail messages to cityhall@ci.lawrence.ks.us. The 2005 budget is posted on the City’s website at www.lawrenceks.org.
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the Lawrence community.
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Through the Operating Budget, the City Commission establishes priorities for spending public funds, the property tax rate, utility rates, and user fee policies. The budget also serves as an important tool in managing city services and projects.
The 2005 Operating Budget provides for authorized expenditures of $122,207,941. The mill rate decreases by .215 mills to 27.882 mills and is based on an assessed valuation of $717,553,891. This results in a property tax rate of $27.88 per $1,000 of assessed valuation. This decrease in the mill levy is a result of higher than estimated revenues, conservative budgeting of expenditures and based on the assessed valuation of taxable property within the City’s limits.
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The City of Lawrence, Kansas, 2005 Budget-In-Brief
How City Property Taxes Are Calculated for Residential Properties
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Fair Market Value of Residence Determined by the County Appraiser |
Assessed Value of Residence (11.5% of Fair Market Value) |
City Property Taxes Calculated for 2005 Budget (Assessed Value x mill levy of .027882) |
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$50,000 |
$5,750 |
$160.32 |
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$75,000 |
$8,625 |
$240.48 |
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$100,000 |
$11,500 |
$320.64 |
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$125,000 |
$14,375 |
$400.80 |
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$150,000 |
$17,250 |
$480.96 |
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The City’s Operating Budget is made up of fourteen separate fund accounts that are distinguished by their types of revenue sources and their expenditure purposes. Property tax funds help to support only the following five funds.
The General Operating Fund is the principal fund that accounts for most of the City’s service functions. This fund receives most of its resources from sales taxes ($20,000,000 or 39.6%), ad valorem property taxes ($11,150,000 or 22.1%) and fund balance forward ($5,432,043 or 10.8%). The General Operating Fund expenditures account for $48,246,357 or 39.48% of the total authorized budget expenditures for 2005.
The Library Fund finances the operation of the Lawrence Public Library. With authorized expenditures of $2,502,000 this fund represents 2.05% of the total City budget.
The Public Transportation Fund finances the operation of the public transportation system. With authorized non-grant fund expenditures of $2,028,460 this fund represents 1.66% of the total City budget.
The Recreation Fund supports recreational programs and services. This fund receives 91.3% of its 2005 operating revenue from sources other than property taxes. The Recreation Fund, with authorized expenditures of $3,230,598 represents 2.64% of the total City budget.
The Bond and Interest Fund is used to retire bonds issued to finance long-term capital and community improvements within the City. This fund receives resources from property and motor vehicle taxes in addition to special assessments. The Bond and Interest Fund has a 2005 budget authorization of $11,115,000 and represents 9.10% of the total City budget.
Special Revenue Funds are funds with revenues from designated sources that are used to finance specific purposes. No property tax funds are used to pay for services provided by the following funds.
The Guest Tax Fund accounts for revenue received from the 5% guest tax levy on hotel and motel room rates in Lawrence. The revenue is used primarily to fund the Lawrence Convention and Visitors Bureau and other visitor related programs. With authorized expenditures of $715,595, the fund represents .59% of the total City budget.
The Special Alcohol Fund is used to account for receipts received from a State tax levied on alcohol purchases. This fund receives one-third of the City’s alcohol tax receipts. The Special Recreation and General Operating Fund also receive one-third of the City’s alcohol tax receipts. In 2005, Special Alcohol Funds have been budgeted for use by the following agencies: DCCCA ($72,563); DCCCA Comprehensive Coordination ($18,105); DCCCA d.b.a. First Step House ($26,500); Headquarters, ($23,750); Hearthstone ($6,500); KU Organizations & Activities ($25,000); Lawrence Public Schools ($54,344); Bert Nash Center ($118,000); Van Go Mobile Arts ($25,000);Haskell Indian Nations University ($7,500); Boys & Girls Club ($101,278); Big Brothers/Big Sisters ($30,000); Lawrence Memorial Hospital ($35,000), Douglas County Visitation Center ($7,000), and Lawrence Open Shelter ($10,000).
The Special Alcohol Fund, with authorized expenditures of $650,000 (includes contingency of $20,000; unallocated funds of $69,460) represents .53% of the total City budget.
The Special Gas Tax Fund is used to account for receipts remitted by the State from the motor fuel tax (25 cents per gallon). These funds are used for road maintenance, traffic signalization, and the annual street overlay, brick street, and curb repair programs. The Special Gas Tax Fund with authorized expenditures of $2,741,854 represents 2.24% of the total City budget.
The Special Recreation Fund receives one-third of the City alcohol tax allocation from the State tax on alcohol sales. The funds are used to support recreational and cultural activities. This fund accounts for .48% of the total City budget and has a 2005 spending authorization of $589,000.
Enterprise Funds are user fee supported funds. They are financed generally through charges for services or fees. No property tax revenues support the services provided by enterprise funds.
The Water and Sewer (Utilities) Fund accounts for the delivery of water and wastewater services. Revenues from water and sewer charges, system development charges and other fees support this fund. The Water and Sewer Fund, with authorized expenditures of $34,506,651 makes up 28.24% of the total City budget.
The Sanitation Fund provides recycling and refuse disposal services for residential and commercial customers. Service charges and fees are the main budgeted revenue sources for this fund. The Sanitation Fund, with authorized expenditures of $9,915,649 accounts for 8.11% of the total City budget.
The Public Parking Fund is used to account for revenues received from parking meters, overtime parking, the New Hampshire St. parking garage, and the Riverfront garage. The Parking Fund, with authorized expenditures of $988,906 represents .81% of the total City budget.
The Stormwater Fund accounts for the management of stormwater drainage facilities and systems. This fund has authorized expenditures of $3,805,379 and represents 3.11% of the total City budget.
The Public Golf Fund accounts for revenues and expenditures associated with the operation of Eagle Bend Golf Course. Play began in 1998. The Public Golf Fund has authorized expenditures of $1,172,492 or .96% of the total City budget.
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The City of Lawrence is organized into 13 departments to provide City services and carry out City policies. Although funding from sources other than the General Fund support several departments, only their general fund support is noted here. All departments except the Utilities Department receive ad valorem tax revenue.
City Commission - The 2005 budget authorizes $68,150 to support the activities of the City Commission.
The City Manager’s Office directs and coordinates the operations of all other City departments and advises the City Commission on City service operations and issues. The City’s public information function is also funded out of this office. 2005 budget - $398,096.
The Lawrence/Douglas County Planning Department administers land use regulations and provides professional planning advice to the City and County governing bodies and staff. 2005 budget - $974,439.
Human Relations / Human Resources is the City’s civil rights enforcement agency. The department, in addition to providing public education about civil rights law, investigates allegations of discrimination in employment, housing and public accommodations. 2005 budget - $313,024.
Administrative Services has three divisions (city clerk, personnel, and risk management) responsible for legal record keeping, personnel and insurance functions. 2005 budget - $1,845,444.
The administrative department of Finance is responsible for investing, purchasing, accounting, and supervision of the utility billing functions. Other divisions in this department include general overhead and transfers. 2005 budget - $10,499,911.
Information Systems provides telecommunications and information systems support for the organization. 2005 budget - $905,520.
Legal Services provides legal and municipal court services as well as support functions for the City organization. 2005 budget - $1,335,641.
The Lawrence Police Department provides services for the community including criminal enforcement, investigations and animal control functions. The department is also responsible for public parking enforcement in the Downtown area. 2005 budget - $11,596,414.
Lawrence-Douglas County Fire and Medical Department provides fire prevention education, fire protection services and emergency medical services for the community. Protection of life and property from fire loss and medical emergencies are the central services provided by the department. 2005 budget -$10,705,747.
The Public Works Department is the City’s largest department comprising eight divisions in the General Fund: health, street maintenance, engineering, traffic, airport maintenance, property maintenance, streetlights and levee maintenance. 2005 budget - $5,810,982.
Parks and Recreation is composed of the following divisions within the General Fund: landscaping, forestry, cemetery, turf management and facilities maintenance. 2005 budget - $2,917,366.
Neighborhood Resources is made up of two divisions. The Code Enforcement Division enforces City codes concerning the environment, construction and maintenance of structures within the City. The Community Development Division administers the federal funding received by the City from HUD. 2005 budget (excluding CDBG funding) - $875,623.
The Utilities Department is responsible for operating and maintaining the water treatment and distribution systems and the wastewater collection and treatment systems. The water and wastewater systems are 100% financed by user fees. These systems serve over 28,000 customer accounts. 2005 budget - see Water & Sewer Fund.
CITY SERVICE PERFORMANCE MEASURES
(2005 estimates)
Planning
Horizon 2020 chapter updates – 8
Area development plans – 4
Administrative Services
% of weeks/year customer service standards are met – 90%
% of City pay grades that are within 50th percentile or better of market - 100%
Finance
% of time vendors paid accurately w/in 30 days – 95%
% of submitted delinquent amounts collected – 20%
Information Systems
E-Gov applications installed - 9
% of departments utilizing GIS – 94%
Legal Services
Municipal court cases filed – 39,500
Cases per court personnel – 4,647
Police
Calls for service – 86,804
Self-initiated activities – 38,792
Fire & Medical
Fire Responses in 4mins or less – 24%
Public Education hours – 6,100
Public Works
Street miles maintained - 282
Solid waste landfilled (Tons) – 72,000
Parks and Recreation
Acres of city parks maintained - 3,300
% of public rating parks as good or excellent – 86%
Neighborhood Resources
Average time to issue residential permits with complete application – 2 days
# of building inspections conducted – 24,000
Utilities
Average treatment cost per 1000 gallons of drinking water - $0.72
Average treatment cost per 1000 flushes - $2.54