2019 Budget Magazine

FY-2019

CAPITAL EXPENDITURES
Priority Based Budgeting Abbreviations:
G-Governance/T-Tourism/CC-Community Character/C-Community/POS-Parks, Open Space &
Recreation/TR-Transportation/ED-Economic Development/EI-Environment & Infrastructure

GENERAL FUND 101 PBB Program # Funding Source Amount Ongoing
Amount

Software Licensing G 1969 101 Gen Fund $ 125,000.00 $ -

Land Management Platform Software LU 1938 101 Gen Fund $ 53,507.00 $ 33,507.00

Applicant Tracking Software G 1965 101 Gen Fund $ 15,000.00 $ 9,250.00

RecPlex Walking Path Repairs and

Reseal POS 1929 101 Gen Fund $ 20,000.00 $ -

Aaon RTU-3 Rooftop Air Conditioner G 1923 101 Gen Fund $ 13,000.00 $ -

Robotic Total Station - GPS Survey G/LU 1924 101 Gen Fund $ 27,000.00 $ -

Digital Orthophotography G/LU 1913 101 Gen Fund $ 75,000.00 $ -

Campground Road Overlay POS 1937 101 Gen Fund $ 115,000.00 $ -

Sand and Refinish Gym Floor POS 1932 101 Gen Fund $ 29,000.00 $ -

Replacement Mower #260 POS 1933 230 Gen Fund $ 8,200.00 $ -

City Hall Carpeting G 1914 101 Gen Fund $ 17,000.00 $ -
TOTAL PBB Program # Funding Source
$ 497,707.00 $ 42,757.00
TRANSPORTATION FUND 105
Amount Ongoing
Amount

Salt Spreaders TR 1918 105 Transp $ 15,000.00

Street Sweeper TR 1917 105 Transp $ 213,000.00

Message Boards TR 1916 105 Transp $ 63,000.00

Replace 1999 Chev S-10 G/TR 1920 105 Transp $ 27,000.00

Remodel Police Storage Area G/TR 1915 140 Transp $ 30,000.00

Replace 2001 Jeep Cherokee G/TR 1921 105 Transp $ 35,000.00

HP Latex 365 Printer G/TR 1919 105 Transp $ 17,000.00

Snow Plow G/TR/C tbd 105 Transp $ 5,000.00

Salt Spreader G/TR/C tbd 105 Transp $ 5,000.00

Ford F350 1 ton Dual Rear Wheel Drive G/TR/C tbd 105 Transp $ 45,000.00
TOTAL $ 455,000.00 $
-

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FY-2019

CAPITAL EXPENDITURES
Priority Based Budgeting Abbreviations:
G-Governance/T-Tourism/CC-Community Character/C-Community/POS-Parks, Open Space &
Recreation/TR-Transportation/ED-Economic Development/EI-Environment & Infrastructure

W&S LARGE CAPITAL 145 PBB Program # Funding Source Amount Ongoing
Lift Station #17 Upgrade - Eng Amount

EI 1941 145 Sewer Sales Tax $ 92,000.00

Lift Station #10 & #34 Upgrade - Const EI 1940 145 Sewer Sales Tax $ 450,000.00

Compton Drive Flood Protection EI 1949 145 Sewer Sales Tax $ 270,000.00

Install Pumps & Controls Lift Sta. 46 EI 2018 RE-BUDGET 145 Sewer Sales Tax $ 130,000.00 -
TOTAL $ 942,000.00 $

REQUESTED/NOT APPROVED PBB Program # Funding Source Amount Ongoing
PUBLIC SAFETY FUND 260 G/C 1903 Public Safety $ 500,000.00
SCBA replacement (Contingent on

Grant)

Outdoor Warning Siren Replacement C 1902 Public Safety $ 60,000.00

Fire Apparatus (Contingent on Financing C 1905 Public Safety $ 800,000.00
new station)

Command Staff Vehicle replacement- G/C 1901 Public Safety $ 55,000.00
Fire

Patrol Replacement Vehicles G/C 1911 Public Safety $ 125,000.00

Police K9 Vehicle G/C 1910 Public Safety $ 49,000.00

Vice Unit HazMat Lab Safety Equipment C 1906 Public Safety $ 31,543.00

Trunarc Drug Identification Instrument C 1908 Public Safety $ 21,000.00

Vice Unit Vehicle G/C 1907 Public Safety $ 27,000.00

VICE/Contraband detection kit C 1909 Public Safety $ 20,000.00
TOTAL $ 1,688,543.00 $
-

W&S OPER CAPITAL EQUIP 620 PBB Program # Funding Source Amount Ongoing
Replace Unit #109
Replace Unit #227 EI 1955 620 W/S Oper Equip $ 13,000.00
Replace Unit #259
Replace Unit #217 EI 1962 620 W/S Oper Equip $ 34,000.00
Replace Unit #135
Replace Unit #207 EI 1964 620 W/S Oper Equip $ 34,000.00
TOTAL
EI 1944 620 W/S Oper Equip $ 110,000.00

EI 1947 620 W/S Oper Equip $ 30,000.00

EI 1948 620 W/S Oper Equip $ 80,000.00

$ 301,000.00 $ -

52

FY-2019

CAPITAL EXPENDITURES
Priority Based Budgeting Abbreviations:
G-Governance/T-Tourism/CC-Community Character/C-Community/POS-Parks, Open Space &
Recreation/TR-Transportation/ED-Economic Development/EI-Environment & Infrastructure

TOURISM FUND 140

Hwy. 76 Segment 2 Design ED/T 1925 140 Tourism $ 300,000.00
TOTAL $ 300,000.00 $
-

W&S OPERATING 146 PBB Program # Funding Source Amount Ongoing
Scheduled Lift Station Pump Amount
rebuild/replacement
EI 1943 146 W/S Oper Cap $ 98,000.00

Water Treatment Process Equipment EI 1957 146 W/S Oper Cap $ 45,000.00

Scheduled Lift Staiton 21 Pump rebuild EI 1942 146 W/S Oper Cap $ 32,000.00

Sewer Collection System Rehab EI 1945 146 W/S Oper Cap $ 350,000.00
Stairway Repairs Pacific Street Water EI 1959 146 W/S Oper Cap $ 95,000.00
Tower

Rebuild/Replace Compton Aerators EI 1954 146 W/S Oper Cap $ 30,000.00

Wastewater Rolloff Containers EI 1952 146 W/S Oper Cap $ 35,000.00

Scheduled replacment of WWT Odor EI 1953 146 W/S Oper Cap $ 30,000.00
Control Blowers

Water Meter Replacement EI 1956 146 W/S Oper Cap $ 60,000.00

Install Wastewater Plant Filter Slide EI 1951 146 W/S Oper Cap $ 46,000.00
Gates

Cliff Drive Intake Pumps EI 1960 146 W/S Oper Cap $ 60,000.00

Roofing/Gutter/Building Replacement EI 1958 146 W/S Oper Cap $ 60,000.00
Wells/Meadows

Asphalt Overlay Cooper and Compton EI 1950 146 W/S Oper Cap $ 50,000.00

Pacific Street Water Tower HVAC EI 2018 RE-BUDGET 146 W/S Oper Cap $ 30,000.00
Repairs

Utility Truck Shelter EI 2018 RE-BUDGET 146 W/S Oper Cap $ 15,000.00
TOTAL
$ 1,036,000.00 $ -

* Denotes prior year request

53

FY-2020

CAPITAL EXPENDITURES
Priority Based Budgeting Abbreviations:
G-Governance/T-Tourism/CC-Community Character/C-Community/POS-Parks, Open Space &
Recreation/TR-Transportation/ED-Economic Development/EI-Environment & Infrastructure

GENERAL FUND 101 PBB Program # Funding Source Amount

Cantwell Park Rehabilitation Project POS 2014 101 Gen Fund $ 45,000.00

* Trail Improvements- Roark Creek Trail POS 2024 101 Gen Fund $ 52,000.00

Replacement Vehicle #205 (trash truck) POS 2047 101 Gen Fund $ 52,000.00

Fencing Improvement Phase 2 POS 2015 101 Gen Fund $ 27,000.00

Larger Capacity 24/7 Recycle Trailers EI 2010 101 Gen Fund $ 23,000.00

Hydraulic Dump Trailer EI 2023 101 Gen Fund $ 7,000.00

Campground Site Improvements POS 2025 101 Gen Fund $ 15,000.00

Replace Roof at Community Center POS 2016 101 Gen Fund $ 50,000.00

Replace HVAC Unit-Gym POS 2017 101 Gen Fund $ 80,000.00

Replace 2000 Ford F150 G/TR 2011 101 Gen Fund $ 38,000.00

Vehicle - Traverse G 2048 101 Gen Fund $ 60,000.00

Replacement UTV G/POS 2018 101 Gen Fund $ 23,500.00

Replace Vehicle #152 G/POS 2019 101 Gen Fund $ 21,000.00
2022 101 Gen Fund $ 20,000.00
Sandblast/Repaint Campground Shower

House POS

Replace Vehicle #255 G/POS 2021 101 Gen Fund $ 22,000.00

TOTAL $ 535,500.00

TOURISM FUND 140 PBB Program # Funding Source Amount
Hwy. 76 Segment 4 Design ED/T 2013
Hwy. 76 Segment 2 Construction ED/T 2012 140 Tourism $ 1,500,000.00
TOTAL
140 Tourism $ 9,000,000.00

$ 10,500,000.00

54

FY-2020

CAPITAL EXPENDITURES
Priority Based Budgeting Abbreviations:
G-Governance/T-Tourism/CC-Community Character/C-Community/POS-Parks, Open Space &
Recreation/TR-Transportation/ED-Economic Development/EI-Environment & Infrastructure

TRANSPORTATION FUND 105 PBB Program # Funding Source Amount

Paint Striper TR 2007 105 Transp $ 68,000.00

Replace 1999 Broce Broom TR 2008 105 Transp $ 55,000.00

Replace 2001 Chev S-10 Blazer G/TR 2005 105 Transp $ 35,000.00

Replace 2001 Ford F250 3/4 Ton G/TR 2009 105 Transp $ 38,000.00

High Flow Rotary Air Compressor TR 2006 105 Transp $ 15,000.00

TOTAL $ 211,000.00

W&S LARGE CAP TOURISM 145 PBB Program # Funding Source Amount
2041
Water Mains Hwy 76 Complete Streets EI 2026 145 Sewer Sales Tax $ 945,000.00
2035
Force Main Upgrade - Lift Station #21 Eng EI 2044 145 Sewer Sales Tax $ 90,000.00

Compton Drive Flood Protection EI 145 Sewer Sales Tax $ 533,000.00

WT Chlorine Leak Scrubber EI 145 Sewer Sales Tax $ 250,000.00
TOTAL $ 1,818,000.00

W&S OPER CAP EQUIP 620 PBB Program # Funding Source Amount
2034
Sewer Camera Equipment and Unit #327 (TraiEleIr) 2039 620 W/S Oper Equip $ 115,000.00
2038
Replace Unit #212 EI 2040 620 W/S Oper Equip $ 130,000.00
2031
Replace Unit #110 EI 620 W/S Oper Equip $ 13,000.00

Replace Unit #219 EI 620 W/S Oper Equip $ 30,000.00

Replace Unit #221 EI 620 W/S Oper Equip $ 34,000.00

TOTAL $ 322,000.00

55

FY-2020

CAPITAL EXPENDITURES
Priority Based Budgeting Abbreviations:
G-Governance/T-Tourism/CC-Community Character/C-Community/POS-Parks, Open Space &
Recreation/TR-Transportation/ED-Economic Development/EI-Environment & Infrastructure

W&S OPERATING 146 PBB Program # Funding Source Amount
2043
Water Master Plan Update EI 2027 146 W/S Oper Cap $ 50,000.00
2028
Rebuild Lift Station #17 Pump EI 2037 146 W/S Oper Cap $ 32,000.00
Scheduled Lift Station Pump EI 2036
rebuild/replacement 2045 146 W/S Oper Cap $ 100,000.00
2033
Rebuild/Replace Cooper Creek Aerators EI 2042 146 W/S Oper Cap $ 40,000.00
2046
Rebuild Compton Effluent Pumps EI 2032 146 W/S Oper Cap $ 60,000.00
2029
Cliff Drive Water Plant Clearwell Sealing EI 146 W/S Oper Cap $ 40,000.00
Program #
Wastewater Conveyance Study EI 2003 146 W/S Oper Cap $ 50,000.00
2001
Water Meter Replacement EI 2002 146 W/S Oper Cap $ 165,000.00
2004
* Replace Well #10 Pump EI 146 W/S Oper Cap $ 69,000.00
WD/SC Maintenance Facility - Buld #2 EI
Const EI 146 W/S Oper Cap $ 450,000.00
Demo of Concrete Tanks Lift Station #31
& #36 146 W/S Oper Cap $ 50,000.00

TOTAL $ 1,106,000.00

PUBLIC SAFETY 260 PBB Funding Source Amount
Outdoor Warning Siren Replacement C
Fire Engine replacement 260 Public Safety $ 60,000.00
Ladder Truck replacement G/C
Patrol Replacement Vehicles G/C 260 Public Safety $ 800,000.00
TOTAL G/C
260 Public Safety $ 1,500,000.00

260 Public Safety $ 100,000.00

$ 2,460,000.00

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Section 3

Pay Plan/
Merit Plan

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2019 MERIT MATRIX

Rating 5.00-6.00 4.00-4.99 3.00-3.99 0.00-2.99
Increase 0.00%
3.00% 2.50% 2.00%

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Section 4

Reserve Policy

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Section 4. Reserves

It is important for the financial stability of the City to maintain reserve funds for unanticipated
or extraordinary expenditures, revenue shortfalls or unforeseen emergencies, as well as to
provide adequate working capital for current operating needs so as to avoid short-term
borrowing.

When determining the appropriate level of reserve balance to retain in each fund, the City used
factors such as diversity and volatility of the revenues and expenditures (i.e., a higher level of
reserves may be needed if significant revenue sources are subject to unpredictable fluctuations,
which is the case with the City's main source of revenue-sales tax), potential drain upon general
fund resources from other funds and commitments as well as the availability of resources in
other funds, credit-rating implications, economic realities, and GFOA guidelines to set the
City's minimum fund balance requirement. The GFOA (Government Finance Officers
Association) recommends a minimum fund balance of no less than 2 months of regular
operating expenditures (16.7%).

The City will maintain total reserves for the General Fund that includes an Operating Reserve
and a Contingency Reserve. The City will also maintain an Operating Reserve for the
Recreation Fund and the Water & Sewer Fund. The total of the Operating Reserves for all
three funds should be a minimum of 20 percent.

The City will also maintain a $125,000 Revenue Shortfall Reserve in the Tourism Marketing
Fund. This amount provides a reasonable level of assurance that the City can continue to
reimburse the amount budgeted for marketing expenditures under the current contractual
obligation if revenues file insufficient to cover these expenditures during times of revenue
shortfalls.

All other funds, including Special Revenue Funds, Debt Service Funds and Capital Projects
Funds, do not have a fund balance requirement. · Fund balances in these funds are dictated by
revenue sources and are equal to a schedule of expenditures and capital projects.

An Operating Reserve will be budgeted in order to provide sufficient funds to meet the cash
flow needs of the current operating budget. The Operating Reserve establishes a target amount
in order to provide a reasonable level of assurance that day-to-day operations can continue if
revenues are insufficient to cover expenditures during times of funding shortfalls (an
emergency basis). The City's Contingency Reserve accumulates funds to be expended only
when certain specific circumstances or conditions exist that were not anticipated and are not
expected to occur routinely.

60

Policy Statement

1. Per Branson Code Sec. 2-426 - Operating Reserve funds, the City will maintain fund
balances in the General Fund, Recreation Fund, and the Water Fund at a level which
will avoid issuing short-term debt to meet the cash flow needs of the current operating
budget. An Operating Reserve fund balance shall be composed of a minimum General
Fund and Water Sewer Fund balance of 20% of the operating expenditures of the
current adopted budget (established per Ordinance). The Parks & Recreation Fund shall
be composed of a minimum Fund balance of 10% (established per Ordinance).

2. Actual approval of the Contingency Reserve balance each fiscal year is through the
advisement of the Board of Aldermen and then through the final adoption of the budget.

3. Funds in any of the Reserves cannot be used without specific direction from the Board
of Aldermen.

4. Funds in all of the Reserves will be replenished as described below.

5. The Board of Aldermen will annually review the adequacy of all reserve balances.

Use, Withdrawal and Replenishment Requirements

Operating Reserves may be used for emergency purposes resulting from the following: adverse
impact on expenditures from a natural disaster such as flooding or tornado; unexpected loss or
reduction of a key revenue source; price changes mandated by another governmental entity;
volatility in certain special program funding; unexpected lawsuit liability.

Possible uses for the Contingency Reserves are as follows: unexpected or extraordinary
onetime expenditures that have been identified during the current fiscal year that do not have
a monetary effect on future budgets or incur significant operating and maintenance costs (non-
reoccurring expenditures); unanticipated land acquisitions; one-time unanticipated capital
costs; debt reduction. This money cannot be used to fund new programs or positions not
included in the current year budget that will have an ongoing effect on future budgets.

A withdrawal from the any of the reserve funds requires a majority approval by the Board of
Aldermen through a resolution.

The City may choose to use part of the 20% Operating Reserves any time throughout the fiscal
year, but only once the City Administrator has determined that no other viable source of funds
are available for operations or that all expenditures have been reduced to necessity and only
upon a majority vote of the Board of Aldermen. Should the Operating Reserve fall below the
anticipated reserve level as stated in this Policy, the City Administrator will bring forward a

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plan as part of the subsequent fiscal year budget to the Finance Committee and ultimately the
Board of Aldermen to replenish said reserve in a reasonable timeframe.
Administrative Responsibilities
The Finance Director shall be responsible for monitoring and reporting the City's various
reserves to the Finance Committee on at least a quarterly basis. The City Administrator is
directed to make recommendations to the Finance Committee and the Board of Aldermen on
the use of reserve funds both as an element of the annual operating budget submission and
from time to time throughout the year as needs may arise.
The Finance Director shall annually submit a report to the Finance Committee outlining the
status of the City's various components of the Fund Balance of each fund. This report shall be
submitted within thirty days of the receipt of the annual financial audit.

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63

CITY OF BRANSON, MISSOURI

The City of Branson (population 10,520; with millions of visitors annually
and growing) is located in southwest Missouri, 35 miles south of Springfield
within the heart of the Ozark Hills. Branson serves as the job, service and
shopping center for a two-county area with 80,000 year-round residents.
Branson is surrounded by three prize winning fishing lakes - Lake
Taneycomo, Table Rock Lake and Bull Shoals Lake.
The city has an incorporated boundary of over 21 square miles. It has
become the focus of international attention as both a major development
area and an entertainment and tourism destination. The reasons are
numerous and range from the scenic natural beauty to the variety of live
entertainment options and family oriented entertainment offerings.

www.bransonmo.gov
110 W. Maddux, Branson, MO 65616