Document Cody_doc_e800012707

1 CITY OF CODY, WYOMING Fiscal Year 2019-2020 Budget ---PAGE BREAK--- Elected Officials Appointed Officials Leadership Team City of Cody Government 1338 Rumsey Avenue PO Box 2200 Cody, WY 82414 Website: www.cityofcody-wy.gov Phone [PHONE REDACTED] Email: [EMAIL REDACTED] Matt Hall Mayor Justin Baily Council Member Diane Ballard Council Member Jerry Fritz Council Member Landon Greer Council Member Glenn A. Nielson Council Member Heide Rasmussen Council Member Scott Kolpitcke City Attorney C. Edward Webster, II Municipal Judge Barry A. Cook City Administrator Cindy Baker Administrative Services Officer Chuck Baker Chief of Police Phillip Bowman Director of Public Works Leslie Brumage Finance Officer Rick Manchester Director of Parks, Recreation & Facilities Todd Stowell City Planner Cover and insert photos © Scott Kitchen 2019 ---PAGE BREAK--- Table of Contents City of Cody FY19-20 Budget Budget Message i – ix Overview Section Budget Process 1 Cash and Investments 3 Capital Improvement Program 7 Council Priorities & Goals 13 Debt Service 16 Expenses 19 Fund Types 22 Grants 25 Interfund Transfers 27 Multi Year Fund Comparison 28 Performance Units 29 Personnel 31 Program Budget 33 Revenues 53 Vehicle Replacement Program 67 General Fund Line Item Budget Section General Fund Revenue General Government 71 Police Department 72 Parks & City Facilities 73 Community Development & Public Works 74 Recreation Center 74 General Fund Expenses General Government 77 Police Department 82 Parks 89 City Facilities 93 Community Development 97 Public Works 100 Recreation 106 Aquatics 111 Athletics 115 Other Governmental Funds Line Item Budget Section Vehicle Replacement Fund 119 Lodging Tax Fund 120 Cody Public Arts Fund 121 Pass Through Grants Fund 122 Specific Purpose Tax Fund 123 Enterprise Funds Line Item Budget Section Solid Waste Fund 124 Water Fund 132 Wastewater Fund 139 Electric Fund 146 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget i July 1, 2019 Honorable Mayor Matt Hall and the Cody City Council, I respectfully present the Fiscal Year 2019-2020 City of Cody final budget. The City’s budget is a comprehensive plan built on conservative financial principles that encompasses the Council’s goals for providing services to meet the needs of our citizens and visitors. The budget process is essentially a year-round activity with priorities, objectives, and challenges discussed throughout the year. Fiscal Year 2018-2019 was the first year the City utilized a priority-based budget model. The underlying philosophy of this model is about how a government entity should invest resources to meet its stated objectives. It helps to better articulate why the services offered exist, what price is paid for them, and, ultimately, what value they offer citizens. The principles associated with this philosophy of budgeting are: • Prioritize Services • Do the Important Things Well • Question Patterns of Spending • Spend Within the Organization’s Means • Know the True Cost of Doing Business • Provide Transparency of Community Priorities • Provide Transparency of Service Impact • Demand Accountability for Results The transition to program budgeting over the past several years has provided us with the opportunity to thoroughly explore the cost of the various services provided by the City. The first year of the new budget model clearly showed which services have offsetting revenue sources, which ones are self-sustaining, and the amount of taxpayer dollars needed to support the services provided to the community. By presenting the budget from a program perspective, it provides the Council with more detailed information to utilize when developing priorities, making decisions, and guiding the community. The Fiscal Year 2019-2020 budget continues the priority-based philosophy and reflects the Council’s commitment to maintaining necessary services and improving the quality of operations while keeping expenditures at a minimum. The City of Cody has continued to focus on a balanced budget, prepared in a conservative manner, which allocates financial resources towards the most essential needs for the City of Cody and our citizens. The challenge of sustaining services is most acute in the General Fund and the leadership team is continually reviewing opportunities to reduce or contain expenses without compromising services. The Fiscal Year 2019-2020 budget includes the use of approximately $660,000 in General Fund reserves to continue operations at current service levels. In an effort to make the budget a more effective communication and planning tool, the information presented in this budget message is a summary of the City’s projected year end actuals for Fiscal Year 2018-2019 and the overall budget for Fiscal Year 2019-2020. Detailed information regarding programs, revenues, expenses, fund types, personnel, cash and investments, etc. can be found in the overview section of the budget document. ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget ii Fiscal Year End Projections for 2018-2019 City Wide Budget Overview The City of Cody anticipates ending the Fiscal year 2018-2019 with a surplus of revenue over expenditures of $1,139,533. FY18-19 Projected Year End Revenue Expenses Variance 10. GENERAL FUND 9,746,368 9,359,391 386,977 33. VEHICLE REPLACEMENT FUND 509,874 536,078 (26,204) 35. LODGING TAX FUND 126,471 120,449 6,022 36. CODY PUBLIC ART FUND 6,251 3,530 2,721 37. PASS THROUGH GRANTS FUND 428,391 428,391 0 39. SPECIFIC PURPOSE TAX FUND 2,269,735 1,016,118 1,253,617 52. SOLID WASTE FUND 2,252,063 2,388,672 (136,609) 53. WATER FUND 4,466,129 4,872,633 (406,504) 54. WASTEWATER FUND 1,542,519 1,557,250 (14,731) 55. ELECTRIC FUND 12,386,203 12,311,959 74,244 Grand Total 33,734,004 32,594,471 1,139,533 Significant Variances: • The surplus in the General Fund is mainly due to personnel vacancy savings, a delayed capital streets improvement project, and unanticipated forfeiture revenue received through the Department of Justice. • The surplus in the Specific Purpose Tax Fund is due to the timing of the wastewater treatment facility project. The construction phase was originally budgeted to begin during FY18-19 however it is now projected that it will begin during FY19-20. • The deficit in the Solid Waste Fund is mainly due to a decrease in recycling revenue and the addition of a part-time position. • The deficit shown in the Water Fund is due to the Beacon Hill water tank project. The project is partially grant funded with the City providing a 33% match. Construction is budgeted to begin during FY19-20. City Wide Revenue Overall, revenues for FY18-19 are projected to be $6,724,515 less than budgeted at fiscal year-end. FY18-19 Budget FY18-19 Projected Variance 10. GENERAL FUND 9,600,264 9,746,368 146,104 33. VEHICLE REPLACEMENT FUND 476,681 509,874 33,193 35. LODGING TAX FUND 127,000 126,471 (529) 36. CODY PUBLIC ART FUND 6,251 6,251 0 37. PASS THROUGH GRANTS FUND 6,748,360 428,391 (6,319,969) 39. SPECIFIC PURPOSE TAX FUND 2,043,463 2,269,735 226,272 52. SOLID WASTE FUND 2,303,560 2,252,063 (51,497) 53. WATER FUND 4,677,971 4,466,129 (211,842) 54. WASTEWATER FUND 2,220,369 1,542,519 (677,850) 55. ELECTRIC FUND 12,254,600 12,386,203 131,603 Grand Total 40,458,519 33,734,004 (6,724,515) ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget iii Significant Variances: • Revenues in the Pass Through Grant Fund are expected to be approximately $6.3 million less than budgeted. This variance is due to the following: o The Wyoming Authentic Products project has not begun. o The majority of the construction on the Gunwerks project is now projected to occur in FY19- 20. These revenues are expected to carry over into the FY19-20 budget. • Revenues in the Specific Purpose Tax fund are expected to be higher than budgeted due to the timing of tax collections. The City received the full revenue allocation in FY18-19. • Revenues in the Solid Waste Fund are expected to be lower than budgeted due to a reduction in recycling revenue. • Revenues in the Water Fund are expected to be less than budgeted due to the timing of grant reimbursements for the Beacon Hill water tank project. These revenues are expected to carry over into the FY19-20 budget. • Revenues in the Wastewater Fund are expected to be less than budgeted due to the timing of grant reimbursements for the wastewater treatment facility project. These revenues are expected to carry over into the FY19-20 budget. City Wide Expenses Overall, expenses are projected to be $8,904,368 less than budgeted at fiscal year-end. FY18-19 Budget FY18-19 Projected Variance 10. GENERAL FUND 9,844,210 9,359,391 (484,819) 33. VEHICLE REPLACEMENT FUND 568,750 536,078 (32,672) 35. LODGING TAX FUND 133,053 120,449 (12,604) 36. CODY PUBLIC ART FUND 5,286 3,530 (1,756) 37. PASS THROUGH GRANTS FUND 6,748,360 428,391 (6,319,969) 39. SPECIFIC PURPOSE TAX FUND 1,752,763 1,016,118 (736,645) 52. SOLID WASTE FUND 2,416,782 2,388,672 (28,110) 53. WATER FUND 5,196,661 4,872,633 (324,028) 54. WASTEWATER FUND 2,504,534 1,557,250 (947,284) 55. ELECTRIC FUND 12,328,439 12,311,959 (16,480) Grand Total 41,498,839 32,594,471 (8,904,368) Significant Variances: • Expenses in the General Fund are expected to be less due to personnel vacancy savings, a delayed capital streets improvement, and reduced expenses for materials & supplies, purchased services, and capital outlay. • Expenses in the Pass Through Grant Fund are expected to be approximately $6.3 million less than budgeted. This variance is due to the following: o The Wyoming Authentic Products project has not begun. o The majority of the construction on the Gunwerks project is now projected to occur in FY19-20. These expenses are expected to carry over into the FY19-20 budget. ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget iv • Expenses in the Specific Purpose Tax Fund are expected to be less than budgeted due to the timing of the construction phase of the wastewater treatment facility project. These expenses are expected to carry over into the FY19-20 budget. • Expenses in the Water Fund are expected to be less than budgeted due to the timing of the construction phase of the Beacon Hill water tank project. These expenses are expected to carry over into the FY19-20 budget. • Expenses in the Wastewater Fund are expected to be less than budgeted due to the timing of the construction phase of the wastewater treatment facility project. These expenses are expected to carry over into the FY19-20 budget. City Wide Cash and Investments The City of Cody anticipates ending the Fiscal Year 2018-2019 with $26,996,073 in total cash and investments. Of this amount $10,608,083 is restricted. All funds with restricted reserves meet the operating reserve requirements set by the Council. The General Fund unrestricted reserve is projected to be at 59% of operating expenses which exceeds the Council’s minimum requirement of 23%. Unrestricted Cash & Investments Restricted Cash & Investments Total Cash & Investments 10. GENERAL FUND 5,101,535 2,353,565 7,455,100 33. VEHICLE REPLACEMENT FUND 2,656,483 0 2,656,483 35. LODGING TAX FUND 17,799 0 17,799 36. CODY PUBLIC ART FUND 2,221 500 2,721 37. PASS THROUGH GRANTS FUND 0 0 0 39. SPECIFIC PURPOSE TAX FUND 0 3,547,811 3,547,811 52. SOLID WASTE FUND 2,106,099 543,282 2,649,381 53. WATER FUND 2,880,612 935,599 3,816,211 54. WASTEWATER FUND 2,435,074 375,754 2,810,828 55. ELECTRIC FUND 1,188,167 2,851,572 4,039,739 Grand Total 16,387,990 10,608,083 26,996,073 Fiscal Year 2019-2020 Budget Priority-Based Budget Model The implementation of the priority-based budget model has resulted in a variety of changes to how revenue and expenses are budgeted in Fiscal Year 2019-2020. These changes include:  Revenues and expenses are accounted for differently than prior years. Internal service program expenses and revenues are now allocated directly to the performance units and funds utilizing the services.  Operating transfers from the enterprise funds to the General Fund have been eliminated due to the direct allocation of expenses.  Information is no longer presented by “department”. It is now presented by fund, performance unit, and program.  Personnel costs are allocated to programs based on what work employees are performing. ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget v City-Wide Budget Overview A revenue and expense comparison for the FY2019-2020 budget shows revenue of $39,172,736 and expenses of $43,515,598, resulting in a budget deficit of $4,342,862. This deficit includes non-cash expenses such as depreciation and uncollectible account write offs. FY19-20 Revenue FY19-20 Expenses Variance 10. GENERAL FUND 9,316,292 9,982,782 (666,490) 33. VEHICLE REPLACEMENT FUND 570,317 765,326 (195,009) 35. LODGING TAX FUND 126,750 128,144 (1,394) 36. CODY PUBLIC ART FUND 5,000 880 4,120 37. PASS THROUGH GRANTS FUND 6,319,969 6,319,969 0 39. SPECIFIC PURPOSE TAX FUND 10,000 2,817,847 (2,807,847) 52. SOLID WASTE FUND 2,252,830 2,540,953 (288,123) 53. WATER FUND 4,690,821 5,097,051 (406,230) 54. WASTEWATER FUND 3,408,307 3,607,862 (199,555) 55. ELECTRIC FUND 12,472,450 12,254,784 217,666 Grand Total 39,172,736 43,515,598 (4,342,862) Significant Variances: • Per the Council’s direction, the focus of this budget is maintaining essential services provided to our residents, businesses, and visitors. To do this and continue to make basic capital purchases in the General Fund, this budget includes the use of $666,490 in General Fund reserve funds to balance the budget. • The deficit in the Specific Purpose Tax Fund is due to the spending of accumulated tax revenues for the continuation of the chips sealing and ADA ramp projects as well as the construction phase of the wastewater treatment facility project. • The deficit in the Solid Waste Fund is due to capital outlay including the completion of the A-frame storage building, paving the solid waste yard, and the first phase of the new dumpster replacements. • The deficit in the Water Fund is due to the construction phase of the Beacon Hill water tank project. The project is partially grant funded with a match requirement of 33% by the City from fund reserves. • The deficit in the Wastewater Fund is due to the construction phase of the wastewater treatment facility project. This project has partial loan and grant funding, with 53% of the cost being paid for out the Specific Purpose Tax Fund and the Wastewater Fund reserves. Budget Request Reductions – during the leadership team work sessions, several reductions were made to the initial budget requests to help reduce the use of reserves. These reductions include: Reductions to Initial Budget Requests Removed the playground equipment replacement at Don Little Park 55,000 Removed the Parks department snow plow and sander 17,100 Reduced the vehicle replacement allocation from 70% to 50% 152,620 Reduced the temporary/seasonal employee hours in Aquatics 4,778 Reduced the temporary/seasonal employee hours in Parks 15,750 Removed the overtime associated with opening the Rec Center on 5 holidays 7,256 Removed the sand filtration system replacement from Aquatics 200,000 Moved the chip sealing of the LEC parking lot to FY20-21 30,000 Total Reductions 482,504 ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget vi • During the budget work sessions, Council added back in $20,000 for the sand filtration system. The project cost was determined to be only $40,000 after the contractor determined that not all filters need to be replaced and the Shoshone Recreation District agreed to pay for half the cost. City Wide Revenue Overall revenues for Fiscal Year 2019-2020 are budgeted to decrease by about 3% City-wide from the prior fiscal year, which amounts to $1,285,783. FY18-19 Budget FY19-20 Budget Variance % Change 10. GENERAL FUND 9,600,264 9,316,292 (283,972) -2.96% 33. VEHICLE REPLACEMENT FUND 476,681 570,317 93,636 19.64% 35. LODGING TAX FUND 127,000 126,750 (250) -0.20% 36. CODY PUBLIC ART FUND 6,251 5,000 (1,251) -20.01% 37. PASS THROUGH GRANTS FUND 6,748,360 6,319,969 (428,391) -6.35% 39. SPECIFIC PURPOSE TAX FUND 2,043,463 10,000 (2,033,463) -99.51% 52. SOLID WASTE FUND 2,303,560 2,252,830 (50,730) -2.20% 53. WATER FUND 4,677,971 4,690,821 12,850 0.27% 54. WASTEWATER FUND 2,220,369 3,408,307 1,187,938 53.50% 55. ELECTRIC FUND 12,254,600 12,472,450 217,850 1.78% Grand Total 40,458,519 39,172,736 (1,285,783) -3.18% Significant Variances: • Revenues in the General Fund are budgeted to decrease due to projected decreases in state direct distribution funding, interfund transfers, court fines and forfeitures, and grant reimbursements. • Revenues in the Pass Through Grants Fund are budgeted to decrease due to the timing of the grant reimbursements. • Revenues in the Specific Purpose Tax Fund are budgeted to decrease because all tax revenues have been received. The only other revenue source in this fund is interest income earned on invested cash balances. • Revenues in the Wastewater Fund are budgeted to increase due to the timing of grant reimbursements for the wastewater treatment facility project. City Wide Expenses Overall expenses for Fiscal Year 2019-2020 are budgeted to be approximately 5% higher than the prior fiscal year which amounts to an increase of $2,016,759. FY18-19 Budget FY19-20 Budget Variance % Change 10. GENERAL FUND 9,844,217 9,982,782 138,565 1.40% 33. VEHICLE REPLACEMENT FUND 568,750 765,326 196,576 34.60% 35. LODGING TAX FUND 133,053 128,144 (4,909) -3.70% 36. CODY PUBLIC ART FUND 5,286 880 (4,406) -83.40% 37. PASS THROUGH GRANTS FUND 6,748,360 6,319,969 (428,391) -6.30% 39. SPECIFIC PURPOSE TAX FUND 1,752,763 2,817,847 1,065,084 60.80% 52. SOLID WASTE FUND 2,416,782 2,540,953 124,171 5.10% 53. WATER FUND 5,196,661 5,097,051 (99,610) -1.90% 54. WASTEWATER FUND 2,504,534 3,607,862 1,103,328 44.10% 55. ELECTRIC FUND 12,328,439 12,254,784 (73,655) -0.60% Grand Total 41,498,845 43,515,598 2,016,753 4.90% ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget vii Significant Variances: • Expenses in the Vehicle Replacement Fund are budgeted to increase due to the early replacement of a wastewater service van. This purchase coincides with the purchase of a replacement sewer camera system which will be mounted in the van. There is also an additional police car budgeted for FY19-20 in this fund, and the replacement of a sanitation truck with additional equipment compatible with the new dumpsters to be purchased from the Solid Waste Fund. • Expenses in the Pass Through Grants Fund are budgeted to decrease due to the construction timeline for the projects. • Expenses in the Specific Purpose Tax Fund are budgeted to increase due to the spending of accumulated tax revenues for the continuation of the chips sealing and ADA ramp projects as well as the construction phase of the wastewater treatment facility project. • Expenses in the Wastewater Fund are budgeted to increase due to construction phase of the wastewater treatment facility project. City Wide Cash and Investments The City-wide total cash and investments balance for the Fiscal Year end 2019-2020 is projected to be $22,807,309. Of this amount, $8,002,368 is restricted. Detailed information regarding cash and investments is presented in the overview section of the budget document. All funds have met the 90-day operating reserve requirement. Unrestricted Cash & Investments Restricted Cash & Investments Total Cash & Investments 10. GENERAL FUND 2,967,048 2,558,562 5,525,610 33. VEHICLE REPLACEMENT FUND 2,461,474 0 2,461,474 35. LODGING TAX FUND 16,405 0 16,405 36. CODY PUBLIC ART FUND 6,341 500 6,841 37. PASS THROUGH GRANTS FUND 0 0 0 39. SPECIFIC PURPOSE TAX FUND 0 739,964 739,964 52. SOLID WASTE FUND 1,927,528 551,934 2,479,462 53. WATER FUND 2,804,291 950,469 3,754,760 54. WASTEWATER FUND 2,719,892 387,600 3,107,492 55. ELECTRIC FUND 1,901,962 2,813,339 4,715,301 Grand Total 14,804,941 8,002,368 22,807,309 City Wide Personnel City wide personnel costs account for approximately 36% of the City-wide operating budget for Fiscal Year 2019-2020. The majority of the personnel costs are in the General Fund which includes services such as administration, police, streets maintenance, community development, and parks & recreation. Total personnel costs for Fiscal Year 2019- 2020 are $9,912,166. This is an increase of approximately 5% from the prior fiscal year. Additional details regarding personnel can be found in the overview section of the budget document. 510. SALARIES 511. BENEFITS 512. PAYROLL TAXES Total 10. GENERAL FUND 4,429,568 1,653,977 461,175 6,544,720 35. LODGING TAX FUND 72,922 24,143 7,807 104,872 52. SOLID WASTE FUND 599,136 261,774 63,148 924,058 53. WATER FUND 444,552 190,308 46,301 681,161 54. WASTEWATER FUND 248,651 100,422 25,295 374,368 55. ELECTRIC FUND 862,387 330,225 90,584 1,283,196 Grand Total 6,657,216 2,560,849 694,310 9,912,375 ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget viii Included in the FY19-20 budget are the following changes to the personnel package: Benefits 66,184 Increase in health insurance 55,597 Increase in retirement (.25% employee and .25% employer) 35,400 Decrease in workers compensation -24,813 Salaries 161,647 COLA 1% (effective July 1) 78,795 Merit 2.5% (effective on employee anniversary date) 82,852 Total Cost 227,831 Capital Improvements The City’s capital improvements program is a 10-year fiscal planning process that identifies long-term capital improvements to the City’s infrastructure and facilities. Each year the plan is reviewed and updated based on Council priorities, current needs and available funding. Capital improvements and purchase expenses are budgeted in the individual departments that will own the assets created. The Fiscal Year 2019-2020 budget includes approximately $8.5 million in capital improvements and purchases. The majority of the capital expenses budgeted are in the Enterprise Funds. Detailed information regarding specific capital improvements is presented in the overview section of the budget document. 720. Buildings 725. Improvements 730. Machinery & Equipment 740. Infrastructure Total 10. GENERAL FUND 0 20,000 116,390 83,016 219,406 33. VEHICLE REPLACEMENT FUND 0 0 765,326 0 765,326 39. SPECIFIC PURPOSE TAX FUND 0 0 0 2,817,847 2,817,847 52. SOLID WASTE FUND 10,000 27,325 160,000 0 197,325 53. WATER FUND 0 0 2,400 1,973,981 1,976,381 54. WASTEWATER FUND 0 0 90,592 2,133,768 2,224,360 55. ELECTRIC FUND 0 0 125,600 201,735 327,335 Grand Total 10,000 47,325 1,260,308 7,210,347 8,527,980 Conclusion The City’s fiscal position has improved over the last several years and the General Fund continues to reflect a reserve balance which exceeds the Council’s minimum requirement. However, the City is not immune from slowing revenue growth and increasing expenses. Deferred maintenance and capital improvements, along with increasing operational costs adds pressure on the City’s ability to maintain current service levels with the projected revenue streams. As in past years, we anticipate utilizing reserves in the General Fund to balance the budget for FY2019- 2020. Although the City’s General Fund is balanced for Fiscal Year 2019-2020 it does not address all of our long-term liabilities such as maintenance and capital improvements. Maintenance of the City’s parks, playgrounds, buildings, and streets have been underfunded for several years. Due to the specific purpose tax the City has been able to undertake much needed streets maintenance projects and partially fund the multi-million-dollar sewer lagoon improvements, however, it is uncertain if future 1-cent tax money will be approved by voters for future projects. As is the case with many local governments, the City of Cody is heavily reliant upon State revenue sources and there are limited opportunities to increase revenues locally. It will be imperative that the City continue efforts which maximize cost containment and cost recovery options as well as alternative revenue sources. The City is facing a variety of challenges in the upcoming years including: ---PAGE BREAK--- Budget Message City of Cody FY19-20 Budget ix  The future of direct distribution from the State is still uncertain. Elimination of this funding source would be a loss to the City of approximately $650,000 annually.  The elimination of consensus funding resulted in a loss to the City of approximately $1.6 every biennium. These funds were used for capital projects in the General Fund and have been eliminated from the City’s budget for two fiscal years.  The future of the specific purpose tax is not guaranteed. The City has $19.4 million in the General Fund 10- year capital improvements plan that has no secure funding source. In order to help address these challenges, the City Council directed the leadership team to explore additional opportunities to reduce the General Fund budget deficit including cost containment, the implementation of new fees, and increases to existing fees. A proposal will be presented to Council in October 2019 for consideration. ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 1 OVERVIEW SECTION ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- BUDGET PROCESS OVERVIEW City of Cody FY19-20 Budget Statutory Requirements The City’s budget is prepared on a fiscal year basis beginning each July 1st and running through the following June 30th. The budget must present a complete financial plan for the City, setting forth all estimated revenues, expenditures, and other financing sources for the ensuing fiscal year, together with the corresponding figures for the previous fiscal year. In estimating the anticipated revenues, consideration must be given to any unexpected surpluses and the historical percentage of tax collections. Further, the budget must show a balanced relationship between the total proposed expenditures and the total anticipated revenues with the inclusion of beginning funds. All incorporated first class cities and towns must comply with the provisions of the Uniform Municipal Fiscal Procedures Act (W.S. 16-4-101 through W.S. 16-4-124) in preparing its budget. This act requires: 1. All departments must submit their budget requests to the budget officer by May 1st of each year. The budget officer must prepare a tentative budget for each fund and file it with the governing body no later than May 15th of each year; 2. The budget shall be in a format which best serves the needs of the municipality; 3. The budget must contain actual revenues and expenditures for the last completed fiscal year, estimated total revenues and expenditures for the current fiscal year, and estimated available revenues and expenditures for the ensuing budget year, and the year-to-year change in estimated revenues; 4. Each budget must contain the estimates developed by the budget officer together with specific work programs and other supportive data requested by the governing body, and must be accompanied by a budget message which outlines the proposed financial policies for the budget year and explains any changes from the previous year; 5. The proposed budget for the city or town must be reviewed and considered by the governing body in a regular or special meeting called for this purpose. After holding a public hearing, the governing body must adopt the budget (W.S. 16-4-109); 6. A summary of the budget the governing body proposes to adopt must be entered into the minutes; 7. The summary of the proposed budget must be published at least one week before the date of the public hearing in a newspaper having general circulation in that locality, or if there is none, by posting the notice in three conspicuous places within the municipality. Copies of publications of hearings shall be furnished to the director of the state department of audit. 8. No appropriation in the final budget of any fund can be in excess of the estimated expendable revenue with the inclusion of beginning funds for the fund for the budget year (W.S. 16-4-110); 9. No later than the day after the public hearing, the governing body must make the necessary appropriations and adopt the budget which, will be in effect for the next fiscal year barring further amendment; 1 ---PAGE BREAK--- BUDGET PROCESS OVERVIEW City of Cody FY18-19 Budget 10. A copy of the adopted budget, certified by the budget officer, must be furnished to the County Commissioners on or before July 31st (W.S. 39-2-401) for the necessary property tax levies (W.S. 16-4-111). Basis of Accounting Budgets for governmental funds are prepared using the modified cash basis of accounting. Proprietary fund budgets are prepared using the accrual basis of accounting. The modified cash basis of accounting uses elements of both the cash basis and accrual basis of accounting. Under the cash basis, transactions are recognized when there is either incoming cash or outgoing cash. Under the accrual basis, transactions are recorded when revenue is earned and expenses when they are incurred, irrespective of any changes in cash. The statutory legal level of control at which expenditures may not legally exceed appropriations is the fund level. The City adopts, manages and amends its budget at the unit level as well as by total fund level. Management control is at budgetary line item level. The Council may amend the budget once it is approved and may authorize transfers within the various budgetary programs in any fund. Unused appropriations for all funds lapse at the end of the year. The City does not use encumbrance accounting. 2 ---PAGE BREAK--- CASH AND INVESTMENTS OVERVIEW City of Cody FY19-20 Budget Introduction It is the policy of the City of Cody to invest public funds in a manner which will provide a reasonable rate of investment return while assuring the maximum holding of principal, meeting the daily cash flow demand of the City of Cody, and conforming to all federal, state, and local laws and regulations governing the investment of public funds. Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. All investment activity is managed under the direction of the City Administrator and Finance Officer. To the extent that moneys are not otherwise invested, the monies collected by the City must be deposited and kept on deposit at all times in institutions approved by the governing body. Deposits must be fully insured by the Federal Deposit Insurance Corporation or secured by bank pledge. Overview The City-wide total cash and investments balance for FY19-20 is projected to be $22,807,309. Of this amount, $8,002,368 is restricted. All funds have met the 90-day operating reserve requirement. Unrestricted Cash & Investments Restricted Cash & Investments Total Cash & Investments 10. GENERAL FUND 2,967,048 2,558,562 5,525,610 33. VEHICLE REPLACEMENT FUND 2,461,474 0 2,461,474 35. LODGING TAX FUND 16,405 0 16,405 36. CODY PUBLIC ART FUND 6,341 500 6,841 37. PASS THROUGH GRANTS FUND 0 0 0 39. SPECIFIC PURPOSE TAX FUND 0 739,964 739,964 52. SOLID WASTE FUND 1,927,528 551,934 2,479,462 53. WATER FUND 2,804,291 950,469 3,754,760 54. WASTEWATER FUND 2,719,892 387,600 3,107,492 55. ELECTRIC FUND 1,901,962 2,813,339 4,715,301 Grand Total 14,804,941 8,002,368 22,807,309 Restricted Reserves As set forth in the City of Cody’s Financial Management Policy, the City shall maintain minimum fund balances to ensure: • Adequate financial resources are available to conduct the normal business of the City and ensure the continued delivery of essential services in the event of any short-term interruptions in cash flow • Adequate accumulation of financial resources for use in capital acquisitions or to comply with legal requirements. • Adequate financial resources are available to respond, in a planned and decisive manner, to long-term or permanent decreases in revenues. • Adequate financial resources are available to provide continued delivery of public safety, utilities, and essential infrastructure maintenance services in response to natural disasters or emergency situations. Restricted reserves are reviewed and calculated annually and any cash balances that exceed the total calculated or designated reserved fund balances are considered unrestricted and available for 3 ---PAGE BREAK--- CASH AND INVESTMENTS OVERVIEW City of Cody FY19-20 Budget appropriation unless otherwise encumbered by the City Council. Use of restricted reserves requires Council approval. Any additional reserves that may be required based on grant or loan requirements are set by the Council as needed. General Fund In addition to the operating reserve of $2,367,411 which represents ninety (90) days of total operating and maintenance expenditures the restricted reserves of the General Fund include: • Convention Center Reserve $21,100 – In 2008 the City created a Convention Center Task Force to study the feasibility of building an events center in Cody to attract tourists, visitors and conventions to the area and the City solicited donations for the project. The feasibility study was completed in 2008 however the events center project did not move past the study phase. This reserve was established in 2009 to account for unspent donations received for the purpose of constructing a convention center. There have been no changes in the fund balance since it was established. • Open Space Reserve $64,456 - The reserve for open space contributions was established in FY04-05 to account for the money paid by developers to the City in lieu of providing open space park area in a development. The Council reserves this money for the purpose of future parks and public improvements. • Forfeitures Reserve $95,595 - This is money the City receives periodically from the Department of Justice or passed through from another law enforcement agency. The source of the money is proceeds from the sale of forfeited property in criminal cases. The use of these funds is restricted by the Department of Justice for specific law enforcement expenditures. Any expenditure from this fund must be approved in advance by Council during the budget or through a budget amendment. • PEG Grant $10,000 – In 2012 the City of Cody received $12,000 from Bresnan as a financial contribution to be used for the support and production of local government access channel programming. Specific Purpose Tax Fund Tax revenues accounted for in this fund are restricted for the purpose of completing the capital projects specified on the ballot. These projects include chip sealing, ADA ramps, and the wastewater treatment facility. Cody Public Arts Fund This fund was established to account for the activities of the Cody Public Arts Committee appointed by the City Council. This committee is authorized to solicit donations for the display of artwork on City property. The reserve of $500 in this fund is to maintain a minimum balance for maintenance of the artwork. Solid Waste Fund The reserve requirement in the Solid Waste Fund is ninety (90) days of total operating and maintenance expenditures for the ensuing fiscal year. This amounts to $551,934 for this fiscal year. There are no other restricted reserves in this fund. 4 ---PAGE BREAK--- CASH AND INVESTMENTS OVERVIEW City of Cody FY19-20 Budget Water Fund In addition to the operating reserve of $776,293 for this fiscal year which represents ninety (90) days of total operating and maintenance expenditures the restricted reserves of the Water Fund include: • Wyoming Water Development Commission Reserve $174,176 – This reserve was initially established in FY12-13 as part of the west strip waterline grant project. The City was required to add $20,000 per year to this reserve until it reaches $150,000. As of FY16-17 this restricted reserve had met the requirement. The purpose of this reserve requirement is for future capital expansion of the water system and is a permanent restriction. The City is also required to fund a reserve for the beacon hill water tank project which was partially grant funded by the Wyoming Water Development Commission. The annual amount to be allocated to the reserve is $12,088 beginning in FY18-19 and continue for the life of the project. Wastewater Fund The operating reserve requirement in the Wastewater Fund is $337,600 for this fiscal year which represents ninety (90) days of total operating and maintenance expenditures for the ensuing fiscal year plus a capital reserve of $50,000. Electric Fund The operating reserve requirement in the Electric Fund is $2,813,339 for this fiscal year which represents ninety (90) days of total operating and maintenance expenditures for the ensuing fiscal year. There are no other restricted reserves in this fund. Investments The majority of the City’s invested funds are held in a sweep account. A sweep account is a bank account that automatically transfers amounts that exceed, or fall short of, a target balance into a higher interest-earning investment option at the end of each business day. Interest is earned on a daily basis and paid The City’s agency securities include bonds issued by U.S. Federal government agencies such as Federal Farm Credit Banks, Federal Home Loan Mortgage Corporation, and Federal National Mortgage Association. Interest is accrued and paid based on the individual investments’ terms. The City also holds certificates of deposit with specified fixed interest rates and fixed maturity dates. CD’s are issued by commercial banks and insured by the Federal Deposit Insurance Corporation up to $250,000 per individual. Interest is accrued and paid Sweep 57% Agency Bonds 38% Certificates of Deposit 5% Investment Allocation by Type Daily 57% 1-3 Years 32% 4-6 Years 11% Investment Allocation by Maturity 5 ---PAGE BREAK--- General Fund Vehicle Replacement Lodging Tax Cody Public Art Pass Through Grants Fund Specific Purpose Tax Solid Waste Water Wastewater Electric Total 7,455,100 $ 2,656,483 $ 17,799 $ 2,721 $ - $ 3,547,811 $ 2,649,381 $ 3,816,211 $ 2,810,828 $ 4,039,739 $ 26,996,073 $ Total Operating Revenue 8,701,292 33,000 126,750 5,000 - 10,000 2,252,830 3,401,318 1,402,565 12,472,450 28,405,205 Total Operating Expenses 9,469,644 - 128,144 880 - - 2,207,737 3,105,170 1,350,401 11,253,356 27,515,332 (768,352) 33,000 (1,394) 4,120 - 10,000 45,093 296,148 52,164 1,219,094 889,873 Total Capital Revenue - - - - - - - 1,289,503 2,005,742 - 3,295,245 Total Capital Expenses 219,406 765,326 - - - 2,817,847 197,325 1,976,381 2,224,360 327,335 8,527,980 (219,406) (765,326) - - - (2,817,847) (197,325) (686,878) (218,618) (327,335) (5,232,735) Total Interfund Transfers In 615,000 537,317 - - - - - - - - 1,152,317 Total Interfund Transfers Out 293,732 - - - - - 135,891 15,500 33,101 674,093 1,152,317 321,268 537,317 - - - - (135,891) (15,500) (33,101) (674,093) - Total Pass Through Grant Revenue - - - - 6,319,969 - - - - - 6,319,969 Total Pass Through Grant Expenses - - - - 6,319,969 - - - - - 6,319,969 - - - - - - - - - - - (666,490) $ (195,009) $ (1,394) $ 4,120 $ - $ (2,807,847) $ (288,123) $ (406,230) $ (199,555) $ 217,666 $ (4,342,862) $ Accrued Liabilities, Receivables & Depreciation (1,263,000) - - - - - 118,204 344,778 496,219 457,896 154,097 Ending Total Cash & Investments Balance 5,525,610 $ 2,461,474 $ 16,405 $ 6,841 $ - $ 739,964 $ 2,479,462 $ 3,754,759 $ 3,107,492 $ 4,715,301 $ 22,807,308 $ Restricted Reserves Operating & Depreciation 2,367,411 - - 500 - - 551,934 776,293 337,600 2,813,339 6,847,077 Specific Use 191,151 - - - - 739,964 - - - 931,115 Capital - - - - - - - - 50,000 - 50,000 WWDC - - - - - - - 174,176 - - 174,176 2,558,562 - - 500 - 739,964 551,934 950,469 387,600 2,813,339 8,002,368 27% 25% 31% 29% 25% 29% 2,967,048 $ 2,461,474 $ 16,405 $ 6,341 $ - $ - $ 1,927,528 $ 2,804,291 $ 2,719,892 $ 1,901,962 $ 14,804,940 $ City of Cody Cash Flow Summary - All Funds FY19-20 Budget Total Pass Through Surplus(Deficit) Total Budget Surplus(Deficit) Total Restricted Reserves Projected Ending Total Unrestricted Cash & Investments Balance Governmental Type Funds Business Type Funds Projected Beginning Cash & Investments as of July 1 Operating Surplus(Deficit) Capital Surplus(Deficit) Interfund Transfers Surplus(Deficit) 6 ---PAGE BREAK--- CAPITAL IMPROVEMENTS PROGRAM OVERVIEW City of Cody FY19-20 Budget Overview In 2013 the City Council adopted the Capital Improvements Program (CIP) as part of the Financial Management Policy. This program is designed to: • Facilitate inter-departmental participation in the identification of potential capital improvement projects and purchases; • Identify the current and future capital needs in each area of service within the City; • Prioritize capital projects and purchases within each service area; • Match available financial resources to the capital needs of the community. The CIP is a multi-year, fiscal planning document that identifies long-term improvements to the City’s infrastructure and facilities, and provides a program for prioritizing, scheduling and funding. It is comprised of two parts: a capital budget, which is the upcoming fiscal year’s plan; and a capital program, which is the plan for capital expenditures for the nine years beyond the capital budget. The ten-year CIP will be evaluated annually to account for changes in funding availability, project costs and priorities. Capital Projects Defined A capital infrastructure or improvement project is defined as: • Infrastructure or improvement projects as defined by the City’s Capital Assets Policy with a minimum total cost of $25,000 • Purchase of equipment as defined by the City’s Capital Assets Policy with a minimum individual cost of $5,000 • Purchase of land or intangibles as defined by the City’s Capital Assets Policy with a minimum total cost of $5,000 The resulting project or purchase must have a useful life of more than one year and result in the creation of a new asset or the extension of an existing asset’s useful life, value and/or operational capacity. CIP Development Process Each year as part of the budget process, capital project lists are submitted by City departments. Included on these lists all needed improvements and purchases that should be constructed or started during the next ten fiscal years. Project requests are reviewed by the Department Heads and Budget Committee as part of the budgeting process and determinations are made which projects will move forward to the proposed budget for Council consideration. If approved by the Council the CIP budget is adopted along with the annual operating budget. Occasionally, unforeseen needs, changing cost and revenue realities or shifts in City priorities will cause a project, or a number of projects, to be either bumped forward or back in the schedule and any changes of this nature would be reflected in future CIP documents. Changes to a current year’s capital budget would require Council action. 10-Year Capital Improvements Program The current capital improvements program presents the City’s plan for infrastructure development and improvements as well as capital equipment purchases. As part of the budget process, the Council adopts the first year of the CIP with the additional years recommended as a plan for future expenditures. The plan covers a total of $49.4 million in projected capital improvements and purchases over the next ten years. Purchases of vehicle and equipment that are part of the Vehicle Replacement Plan are accounted for in a separate scheduled and are not included in the 10-year plan. 7 ---PAGE BREAK--- CAPITAL IMPROVEMENTS PROGRAM OVERVIEW City of Cody FY19-20 Budget General Government Police Department Parks City Facilities Recreation Center Community Development Public Works Utilities Total Capital Outlay Land - $ - $ - $ - $ - $ - $ - $ - $ - $ Intangibles - $ - $ - $ - $ - $ - $ - $ - $ - $ Buildings - $ - $ - $ - $ - $ - $ - $ 10,000 $ 10,000 $ Improvements other than Buildings - $ - $ - $ - $ 20,000 $ - $ - $ 27,325 $ 47,325 $ Machinery & Equipment 40,095 $ 6,000 $ - $ - $ 37,495 $ - $ 798,126 $ 378,592 $ 1,260,308 $ Furniture & Fixtures - $ - $ - $ - $ - $ - $ - $ - $ - $ Infrastructure - $ - $ - $ - $ - $ - $ 767,095 $ 6,443,252 $ 7,210,347 $ Totals 40,095 $ 6,000 $ - $ - $ 57,495 $ - $ 1,565,221 $ 6,859,169 $ 8,527,980 $ Performance Unit Capital Expenses by Category and Performance Unit FY19-20 General Fund Vehicle Replacement Fund Specific Purpose Tax Fund Solid Waste Fund Water Fund Wastewater Fund Electric Fund Total Capital Outlay Land - $ - $ - $ - $ - $ - $ - $ - $ Intangibles - $ - $ - $ - $ - $ - $ - $ - $ Buildings - $ - $ - $ 10,000 $ - $ - $ - $ 10,000 $ Improvements other than Buildings 20,000 $ - $ - $ 27,325 $ - $ - $ - $ 47,325 $ Machinery & Equipment 116,390 $ 765,326 $ - $ 160,000 $ 2,400 $ 90,592 $ 125,600 $ 1,260,308 $ Furniture & Fixtures - $ - $ - $ - $ - $ - $ - $ - $ Infrastructure 83,016 $ - $ 2,817,847 $ - $ 1,973,981 $ 2,133,768 $ 201,735 $ 7,210,347 $ Totals 219,406 $ 765,326 $ 2,817,847 $ 197,325 $ 1,976,381 $ 2,224,360 $ 327,335 $ 8,527,980 $ Capital Expenses by Category and Fund FY19-20 Fund FY19-20 FY20-21 FY21-22 FY22-23 FY23-24 FY24-25 FY25-26 FY26-27 FY27-28 FY28-29 FY29-30 Total General Fund 219,406 $ 1,254,095 $ 3,046,939 $ 1,613,977 $ 2,731,952 $ 1,912,778 $ 1,608,589 $ 2,278,754 $ 2,199,068 $ 2,579,150 $ - $ 19,444,709 $ Vehicle Replacement Fund 765,326 $ 714,563 $ 914,783 $ 788,102 $ 679,329 $ 917,784 $ 501,199 $ 810,386 $ 769,739 $ 858,658 $ 99,294 $ 7,819,163 $ Specific Purpose Tax Fund 2,817,847 $ 698,632 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 3,516,479 $ Solid Waste Fund 197,325 $ 160,000 $ 600,000 $ - $ - $ - $ - $ - $ - $ - $ - $ 957,325 $ Water Fund 1,976,381 $ 187,200 $ 172,700 $ 154,645 $ 161,867 $ 431,640 $ 362,550 $ 412,450 $ 421,750 $ 270,250 $ - $ 4,551,433 $ Wastewater Fund 2,224,360 $ 723,880 $ - $ 88,128 $ 51,660 $ 33,408 $ 53,856 $ 85,000 $ - $ 150,000 $ - $ 3,410,292 $ Electric Fund 327,335 $ 267,027 $ 273,000 $ 306,060 $ 1,688,554 $ 189,960 $ 80,000 $ 1,060,000 $ 2,570,000 $ 580,000 $ 2,390,000 $ 9,731,936 $ Totals 8,527,980 $ 4,005,397 $ 5,007,422 $ 2,950,912 $ 5,313,362 $ 3,485,570 $ 2,606,194 $ 4,646,590 $ 5,960,557 $ 4,438,058 $ 2,489,294 $ 49,431,336 $ Capital Expenses Fund Summary by Fiscal Year 19-20 through 29-30 Fund 8 ---PAGE BREAK--- CAPITAL IMPROVEMENTS PROGRAM OVERVIEW City of Cody FY19-20 Budget General Fund Vehicle Replacement Fund Specific Purpose Tax Fund Solid Waste Fund Water Fund Wastewater Fund Electric Fund FY19-20 Project Cost City Hall Database Server $ 13,000 13,000 $ City Hall Print/Scan/Copy/Fax Machine $ 11,995 11,995 $ City Hall/Rec. Center/Shop Phone System $ 41,600 $ 2,400 44,000 $ Police File Server $ 6,000 6,000 $ Rec Center Primary Domain Server $ 6,000 6,000 $ Rec Center Secondary Domain Server 5,000 $ 5,000 $ Copier/Scanner/Fax Replacement 11,995 $ 11,995 $ Sand Filtration System, Aquatics 20,000 $ 20,000 $ Streets Primary Domain Server 6,000 $ 6,000 $ Streets Secondary Domain Server 5,000 $ 5,000 $ Demaris Street - Yellowstone to Cattle Guard Overlay 42,560 $ 42,560 $ New Snow Plow 9,800 $ 9,800 $ 23rd St - Stampede to Central (thin overlay) 40,456 $ 40,456 $ Chip Sealing 2019 441,236 $ 441,236 $ ADA Ramp Installations 2019 242,843 $ 242,843 $ Wastewater Treatment Facility: Phase 2 2,133,768 $ 2,133,768 $ 4,267,536 $ A-Frame Enclosure on West Side of BDLG 10,000 $ 10,000 $ Additional Paving and Drainage at Solid Waste Yard 27,325 $ 27,325 $ Round Dumpster Implementation 160,000 $ 160,000 $ Beacon Hill Water Tank 1,924,631 $ 1,924,631 $ Raw Water and Treated Water Valve Upgrades 49,350 $ 49,350 $ Sewer Camera System 90,592 $ 90,592 $ Beacon Hill Tie Line Phase 4 68,235 $ 68,235 $ Electric Lines Country Estates 34,500 $ 34,500 $ S & R Duct Dog Puller 60,000 $ 60,000 $ Skidsteer & Attachments 55,000 $ 55,000 $ Pole Tester 10,600 $ 10,600 $ Electric Lines Holiday Inn Conversion 40,000 $ 40,000 $ Hampton Inn Line Extension 33,000 $ 33,000 $ Gunwerks Service Upgrade 26,000 $ 26,000 $ Vehicle Replacement Schedule 765,326 $ 765,326 $ Totals 219,406 $ 765,326 $ 2,817,847 $ 197,325 $ 1,976,381 $ 2,224,360 $ 327,335 $ 8,527,980 $ Capital Projects by Fund FY19-20 Project 9 ---PAGE BREAK--- City of Cody 10‐Year Capital Improvements Plan Combined Detail Unit Project Name FY19‐20 FY20‐21 FY21‐22 FY22‐23 FY23‐24 FY24‐25 FY25‐26 FY26‐27 FY27‐28 FY28‐29 FY29‐30 Total General Government City Hall Application Server 5,000 $ 5,000 $ 10,000 $ General Government City Hall Carpet Replacement 40,000 $ 40,000 $ General Government City Hall Customer Service Station 35,000 $ 35,000 $ General Government City Hall Database Server 13,000 $ 13,000 $ 13,000 $ 39,000 $ General Government City Hall File Server 6,000 $ 6,000 $ 12,000 $ General Government City Hall Industrial Shredder 6,000 $ ` 6,000 $ General Government City Hall Primary Domain Controller Server 6,000 $ 6,000 $ 12,000 $ General Government City Hall Print/Scan/Copy/Fax Machine 11,995 $ 16,000 $ 27,995 $ General Government City Hall Secondary Domain Controller Server 5,000 $ 5,000 $ 10,000 $ General Government City Hall/Rec. Center/Shop Phone System 15,100 $ 15,100 $ 30,200 $ General Government Council Chambers Audiovisual System 73,000 $ 73,000 $ Police Department Body Camera and In‐Car Camera System 120,000 $ 120,000 $ Police Department Mobile Data Terminals for Patrol Cars (18) 100,000 $ 100,000 $ 200,000 $ Police Department Motorola APX 7000 Portable Radios 26,500 $ 26,500 $ Police Department Police File Server 6,000 $ 6,000 $ 6,000 $ 18,000 $ Police Department Police Print/Scan/Copy/Fax Machine 17,000 $ 17,000 $ Police Department Police RIMS Mobile Computer Software1 19,000 $ 19,000 $ Police Department Body Camera & Car Video Storage Server 20,000 $ 20,000 $ 40,000 $ Parks Dacken Park Playground Equipment2 85,000 $ 85,000 $ Parks Babe Ruth Field Lighting Upgrade 200,000 $ 200,000 $ Parks Valley View Park Playground Equipment Replacement 55,000 $ 55,000 $ Parks Senior Field Lighting Upgrade 190,550 $ 190,550 $ Parks Dorse Miller Park (Highland) Tennis Court Renovation 60,000 $ 60,000 $ Parks Snow removal machinery 45,000 $ 45,000 $ Parks City Park Old Restroom Renovation 300,000 $ 300,000 $ Parks Chamber of Commerce Irrigation Upgrade 33,000 $ 33,000 $ Parks Nielson Park Irrigation Upgrade 32,240 $ 32,240 $ Parks Dacken Park Irrigation Upgrade 27,000 $ 27,000 $ Parks Dorse Miller Park Irrigation Upgrade 37,440 $ 37,440 $ City Facilities Auditorium Fire Suppresion 90,000 $ 90,000 $ Recreation Center Soccer Complex Development 500,000 $ 400,000 $ 900,000 $ Recreation Center Cardio Ventilation System 35,000 $ 35,000 $ Recreation Center Rec Center Hot Water Boiler Replacement 120,000 $ 120,000 $ Recreation Center City Hall/Rec. Center/Shop Phone System 14,500 $ 14,500 $ 29,000 $ Recreation Center Rec Center File Server 6,000 $ 6,000 $ Recreation Center Rec Center PA Upgrade 60,000 $ 60,000 $ Recreation Center Rec Center Primary Domain Server 6,000 $ 6,000 $ 6,000 $ 18,000 $ Recreation Center Rec Center Secondary Domain Server 5,000 $ 5,000 $ 5,000 $ 15,000 $ Recreation Center Copier/Scanner/Fax Replacement 11,995 $ 20,000 $ 31,995 $ Recreation Center Rec Center Marquee Replacement 70,000 $ 70,000 $ Recreation Center Rec Center Flat Roof Membrane Replacement 180,000 $ 180,000 $ Recreation Center Aquatic Pump Replacement 10,000 $ 10,000 $ 20,000 $ Recreation Center Aquatic Speaker System 25,000 $ 25,000 $ Recreation Center Sand Filtration System, Aquatics 20,000 $ 20,000 $ Recreation Center Pool Filtration System Replacement 50,000 $ 50,000 $ 100,000 $ Recreation Center Spectator Seating 250,000 $ 250,000 $ Community Development Copier/Scanner/Fax Replacement 7,500 $ 7,500 $ Streets StreetsFile/Database Domain Server 6,000 $ 6,000 $ 12,000 $ 10 10 ---PAGE BREAK--- City of Cody 10‐Year Capital Improvements Plan Combined Detail Unit Project Name FY19‐20 FY20‐21 FY21‐22 FY22‐23 FY23‐24 FY24‐25 FY25‐26 FY26‐27 FY27‐28 FY28‐29 FY29‐30 Total Streets Streets Primary Domain Server 6,000 $ 6,000 $ 6,000 $ 18,000 $ Streets Streets Secondary Domain Server 5,000 $ 5,000 $ 5,000 $ 15,000 $ Streets City Hall/Rec. Center/City Shop Phone System 12,000 $ 14,400 $ 26,400 $ Streets Demaris Street ‐ Yellowstone to Cattle Guard Overlay 42,560 $ 42,560 $ Streets New Snow Plow 9,800 $ 9,800 $ Streets 23rd St ‐ Stampede to Central (thin overlay) 40,456 $ 40,456 $ Streets LEC Parking Lot Chip & Micro Seal 30,000 $ 30,000 $ Streets Cougar Ave ‐ Blackburn to Freedom Overlay 156,678 $ 156,678 $ Streets West Cooper Lane RABS Reconstruction 224,743 $ 224,743 $ Streets 29th Street ‐ Sheridan to Mtn View Overlay 77,503 $ 77,503 $ Streets Central Ave Overlay 104,344 $ 104,344 $ Streets Annual Street Overlays ‐ Location TBD 85,000 $ 86,275 $ 87,569 $ 88,883 $ 90,216 $ 437,943 $ Streets Phase 1 Cougar Ave Construction (Freedom to 33rd Street) 274,776 $ 1,679,187 $ 1,953,963 $ Streets 29th Street Curb, Gutter, Sidewalks 1,209,924 $ 1,209,924 $ Streets Central Ave Curb, Gutter, Sidewalks 2,254,168 $ 2,254,168 $ Streets Stampede Ave Storm Drainage 11th ‐ 17th 1,190,778 $ 1,190,778 $ Streets Bighorn Avenue Detention Pond Structures 80,000 $ 80,000 $ Streets Phase 2 Cougar Ave Construction (33rd to Date) 1,378,314 $ 1,378,314 $ Streets Sheridan Ave Reconstruction (33rd to Beacon Hill) 1,691,185 $ 1,691,185 $ 3,382,370 $ Streets Beacon Hill Street Reconstruction 2,424,934 $ 2,424,934 $ Streets West Park Hospital/Canyon Meadows storm sewer 59,641 $ 536,769 $ 596,410 $ Streets Chip Sealing 2019 441,236 $ 441,236 $ Streets ADA Ramp Installations 2019 242,843 $ 242,843 $ Streets Wastewater Treatment Facility: Phase 2 2,133,768 $ 698,632 $ 2,832,400 $ Solid Waste A‐Frame Enclosure on West Side of BDLG 10,000 $ 10,000 $ Solid Waste Additional Paving and Drainage at Solid Waste Yard 27,325 $ 27,325 $ Solid Waste Round Dumpster Implementation 160,000 $ 160,000 $ 600,000 $ 920,000 $ Water (construction starts in FY18‐19 and will finish in FY19‐20 (fall of 2019) 1,924,631 $ 1,924,631 $ Water Raw Water and Treated Water Valve Upgrades 49,350 $ 49,350 $ Water City Hall/Rec. Center/City Shop Phone System 2,400 $ 14,400 $ 16,800 $ Water Water Line Meadow Lane W/O 14th Street 187,200 $ 187,200 $ Water Water Line Alley North of Willow Lane 172,700 $ 172,700 $ Water Water Line Alley North of Birch Lane 154,645 $ 154,645 $ Water Water Line Alley North of Cedar Lane 161,867 $ 161,867 $ Water Water Line Airport Line (Cody Sign West to Roger Sedam) 431,640 $ 431,640 $ Water Water Line Circle Drive 362,550 $ 362,550 $ Water Water Line 32nd Street and East Carter 412,450 $ 412,450 $ Water Water Line 19th Big Horn to Sheridan 421,750 $ 421,750 $ Water Water Line Gail Lane 255,850 $ 255,850 $ Wastewater Wastewater Treatment Facility Phase 2 2,133,768 $ 723,880 $ 2,857,648 $ Wastewater Sewer Camera System 90,592 $ 90,592 $ Wastewater Wastewater Lines 19th Street 88,128 $ 88,128 $ Wastewater Wastewater Lines 8th street 51,660 $ 51,660 $ Wastewater Wastewater Lines 16th Street 33,408 $ 33,408 $ Wastewater Wastewater Lines Wyoming, Salsbury alley 53,856 $ 53,856 $ Wastewater North Lift Station Modifications 85,000 $ 85,000 $ Wastewater WWTF Rehab and Maintenance 150,000 $ 150,000 $ Wastewater Beacon Hill Tie Line Phase 4 68,235 $ 68,235 $ 11 11 ---PAGE BREAK--- City of Cody 10‐Year Capital Improvements Plan Combined Detail Unit Project Name FY19‐20 FY20‐21 FY21‐22 FY22‐23 FY23‐24 FY24‐25 FY25‐26 FY26‐27 FY27‐28 FY28‐29 FY29‐30 Total Wastewater Electric Lines Country Estates 34,500 $ 34,500 $ Wastewater S & R Duct Dog Puller 60,000 $ 60,000 $ Wastewater Skidsteer & Attachments 55,000 $ 55,000 $ Wastewater Pole Tester 10,600 $ 10,600 $ Wastewater Electric Lines Conifer Lane 63,500 $ 63,500 $ Wastewater Electric Lines Holiday Inn Conversion 40,000 $ 40,000 $ Wastewater Electric Tie Line M‐21/P‐1 (high school) 53,527 $ 53,527 $ Wastewater Electric Lines Canyon Meadows (Boulder Basin) 150,000 $ 153,000 $ 156,060 $ 159,181 $ 618,241 $ Wastewater Electric Shop Upgrade 50,000 $ 150,000 $ 1,500,000 $ 1,700,000 $ Wastewater Bremer Substation 500,000 $ 2,300,000 $ 2,800,000 $ Wastewater Electric Lines Green Acres 29,373 $ 29,960 $ 59,333 $ Wastewater Annual Capital Replacement Program 35,000 $ 50,000 $ 60,000 $ 70,000 $ 80,000 $ 90,000 $ 385,000 $ Wastewater Electric Lines Draw St 125,000 $ 125,000 $ Wastewater 3‐Reel Wire Trailer 70,000 $ 70,000 $ Wastewater Electric Lines Spirit Mountain Subdivision 30,000 $ 30,000 $ Wastewater Hampton Inn Line Extension 33,000 $ 33,000 $ Wastewater Gunwerks Service Upgrade 26,000 $ 26,000 $ Wastewater Minske Substation Upgrade 1,000,000 $ 1,000,000 $ Wastewater Glendale Substation Upgrade 2,500,000 $ 2,500,000 $ Wastewater Vehicle Replacement 765,326 $ 714,563 $ 914,783 $ 788,102 $ 679,329 $ 917,784 $ 501,199 $ 810,386 $ 769,739 $ 858,658 $ 99,294 $ 7,819,163 $ TOTAL 8,527,980 $ 4,005,397 $ 5,007,422 $ 2,950,912 $ 5,313,362 $ 3,485,570 $ 2,606,194 $ 4,646,590 $ 5,960,557 $ 4,438,058 $ 2,489,294 $ 49,431,336 $ 12 12 ---PAGE BREAK--- COUNCIL PRIORITIES & GOALS City of Cody FY19-20 Budget Overview The purpose of the City Council Goals and Priorities is to articulate key policy and service priorities for the City of Cody. This document guides the allocation of resources through the budget and capital improvement program to assure that organizational work plans and projects are developed that move the community towards the stated goals and objectives. Council goals are long-term in nature and the City’s ability to make progress towards their achievement is based on the availability of resources at any given time. Implicit in the allocation of resources is the need to balance revenue sources and community impacts with service demands. The City Council Goals and Priorities are dynamic and reviewed on an annual basis and updated or amended as needed to reflect the needs and wants of the community as well as changes in the external environment and community demographics. Priorities & Goals The City Council is committed to providing high quality and sustainable services for the Cody Community. The Council has identified the following as fundamental priorities and goals: Improve & Maintain Infrastructure Improve infrastructure and other public assets to retain our quality of life, provide for public safety, enhance the diversity of Cody’s economy and expand the year round employment base. Objectives • Provide for adequate streets, curbs, gutters, sidewalks, sewer and water that will make Cody a place that not only looks good but has adequate infrastructure • Promote an attractive environment and provide the necessary infrastructure for businesses and industries • Support a vibrant, year-round local economy that allows for economic growth while protecting Cody’s small town lifestyle Utilities Plan for public utilities, facilities, and services for long-term capacity to support existing needs, future residential, commercial and industrial development, and city expansion within the growth area Objectives • The City of Cody and other local service providers should maintain the ability to provide water and sewer facilities, electric power, natural gas and other services to accommodate anticipated growth of the City within the growth area • Locate utilities in areas that allow for easy access, efficient maintenance and support community character and coordinated through the utility coordination meetings • Continue to reliably provide domestic and irrigation water to households and businesses within Cody’s growth area, accommodating future growth and demand and search for possible expansion opportunities • Provide storm water management systems that mitigate the impacts of heavy storm and flood events, address the effects of development, and protect the health of the public and the environment • Manage Cody’s waste stream and waste collection systems in a way that is both efficient and cost- effective • Support the development of communication systems that support residential, business, and industrial activities throughout the city 13 13 ---PAGE BREAK--- COUNCIL PRIORITIES & GOALS City of Cody FY19-20 Budget Public Safety Provide for professional public safety services to protect the community Objectives • Support adequate staffing, work efficiency and visibility for law enforcement personnel • Support updated and effective equipment and materials • Provide adequately trained staff available for building inspections • Continue to support other emergency services vital to the health and welfare of citizens Land Use Development Ensure a consistent and predictable pattern of development throughout the city. Promote compatibility with the desired future character of each area. Objectives • Promote a balanced mix of residential, commercial, office, and industrial uses throughout the community • Promote infill and redevelopment projects within existing neighborhoods and commercial areas • Support a development review process that is efficient and predictable • Examine the building codes and adopt only those that are appropriate to Cody Reliable Sources of Energy Ensure that Cody has reliable sources of energy for current and future generations. Objectives • Provide the most cost effective highest quality energy sources to citizens Create a Safe Transportation Network Create a safe, integrated, multi-modal transportation network with expanded transportation options and new street types to build a connected and efficient transportation system for all transportation modes Objectives • Cody’s street network should be well-designed, well-maintained, interconnected and multi-modal • Develop a system of sidewalks, pathways, and trails that safely and appropriately improves pedestrian connectivity to Cody’s parks, schools, neighborhood services, business districts, and recreation areas Adequate Parking Provide for adequate vehicle parking for residents and visitors Objectives • Provide and maintain parking to support downtown businesses, community destinations, and special events Neighborly Community Maintain a neighborly, hospitable, and healthy community with opportunities for social interaction and reinforcement of Cody’s small-town lifestyle Objectives • Support entertainment and events for residents and visitors to maintain a high quality of life and encourage a sense of community • Provide amenities and facilities for both residents and visitors that contribute to a safe, healthy community • Maintain a sense of community by encouraging civic engagement and volunteerism 14 14 ---PAGE BREAK--- COUNCIL PRIORITIES & GOALS City of Cody FY19-20 Budget Airport Development Support, monitor and oversee the activities of the Yellowstone Regional Airport and vicinity Objectives • Development within the vicinity of the airport should be compatible with airport uses and impacts • Support the health and expansion of air service to Cody • Follow FAA guidelines • Support the Cody Yellowstone Air Improvement Resources group Promote a Park System Promote a park system that meets local needs and provides convenient access to outdoor recreation Objectives • Maintain existing parks and park amenities • Find opportunities to provide park improvements in areas that are currently underserved or in need of additional park space Year-Round Recreational Activities Allow opportunities for year-round recreational activities and amenities oriented to both residents and visitors Objectives • Maintaining existing recreational facilities and amenities • Identify demand for and available funding methods for new, improved, or expanded recreation activities, attractions, and opportunities • Encourage organizations to provide funding for additional recreational activities as well as the maintenance and upkeep. 15 15 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- DEBT SERVICE OVERVIEW City of Cody FY19-20 Budget Summary Pursuant to the Wyoming Constitution Article 16 Section 5, the City Council has the power to contract indebtedness on behalf of the City by borrowing money or issuing bonds to carry out the objectives or purposes of the City. The amount of debt that can be created is limited to four percent of the assessed valuation of the taxable property plus an additional four percent for the building and constructing of sewerage systems. This limitation does not apply to debt incurred for the construction, establishing, extending, and maintaining of water works and supplying water for the municipality and its inhabitants. The City’s legal debt limit is currently calculated as follows: 2019 Valuation $141,298,040 Debt Limit – 4% of Value $5,651,921 Debt Limit – additional 4% for sewerage system construction $5,651,921 Total amount of general obligation debt outstanding applicable to limit $0 Net debt limit available $11,303,842 In addition to the eight mills, the statute also provides cities and towns with the ability to levy a sufficient number of mills for the payment of principal and interest of general obligation indebtedness within the limits prescribed in article 16, section 5, of the Wyoming constitution. W.S.39-13-104(c)(ii). Authorized Types of Bonds The City may issue the following types of bonds: • General Obligation Bonds - Subject to the limitations above, the City has the power to issue general obligation coupon bonds for public improvements (W.S. 15-7-101). Before general obligation bonds can be issued, the governing body must pass an ordinance specifying the purpose of the bonds and obtain the approval of the voters at a regular or special election. The City of Cody has no outstanding general obligation bonds • Local Improvement Bonds – When the governing body of any city determines that improvements such as the construction of streets, curbs, gutters, sidewalks and the like will benefit adjoining property it can create a local improvement district and assess all or part of the cost of the improvements against the benefiting properties. The governing body, by Ordinance, can issue local improvement bonds to finance such improvements (W.S. 15-6-131 through 15-6-448). These bonds are not subject to the debt limitation. The City of Cody has no outstanding local improvement bonds. • Revenue Bonds – Revenue bonds are payable solely from the revenues of specified income- producing property such as water and electric facilities. They are issued to finance the cost of acquiring, constructing or improving specific property and are not subject to the debt limit. Generally, before revenue bonds can be issued the governing body must pass an ordinance which describes the contemplated project, estimates its cost and useful life and states the amount of bonds to be issued along with all details in connection with the bonds; and when required by law (W.S. 15-7-111), obtain the approval of the voters at a regular or special election. The City of Cody has no outstanding revenue bonds. 16 16 ---PAGE BREAK--- DEBT SERVICE OVERVIEW City of Cody FY19-20 Budget Other Debt Cities and towns may also borrow funds from the United States of America, the State of Wyoming, or any subdivision, agency or department of either if repayment is to be made solely from revenues generated by the enterprise with which the financed public improvement project is associated and where security for the loan is restricted to a claim on the revenues generated. Such borrowed funds shall not be considered a bond and no election shall be required (W.S. 15-7-102(c)). Issued Debt In FY16-17 the City of Cody issued debt in the Wastewater Fund in the amount of $1,721,227.97 for the wastewater treatment facility upgrade and expansion project Phase 1. This is a $3.6 million project which will be completed over two fiscal years (see the Capital Improvements Projects section of the budget for project details). The loan is funded through the Wyoming Office of State Lands and Investments using federal dollars from the U.S. Environmental Protection Agency Safe Clean Water Act. The loan is secured by pledged revenues generated by the Wastewater Fund operations. The loan is payable in annual installments over a 20-year period at 2.5% interest. Repayment on the loan began in September 2018. The repayment schedule is as follows: Date Principle Interest Total Debt Service 9/15/2018 $ 67,970.59 $ 6,719.86 $ 74,690.45 9/15/2019 $ 69,646.58 $ 40,765.25 $ 110,411.83 9/15/2020 $ 71,363.89 $ 39,047.94 $ 110,411.83 9/15/2021 $ 73,123.55 $ 37,288.28 $ 110,411.83 9/15/2022 $ 74,926.60 $ 35,485.23 $ 110,411.83 9/15/2023 $ 76,774.10 $ 33,637.73 $ 110,411.83 9/15/2024 $ 78,667.16 $ 31,744.67 $ 110,411.83 9/15/2025 $ 80,606.90 $ 29,804.93 $ 110,411.83 9/15/2026 $ 82,594.47 $ 27,817.36 $ 110,411.83 9/15/2027 $ 84,631.04 $ 25,780.79 $ 110,411.83 9/15/2028 $ 86,717.84 $ 23,693.99 $ 110,411.83 9/15/2029 $ 88,856.08 $ 21,555.75 $ 110,411.83 9/15/2030 $ 91,047.06 $ 19,364.77 $ 110,411.83 9/15/2031 $ 93,292.05 $ 17,119.78 $ 110,411.83 9/15/2032 $ 95,592.40 $ 14,819.43 $ 110,411.83 9/15/2033 $ 97,949.48 $ 12,462.35 $ 110,411.83 9/15/2034 $ 100,364.67 $ 10,047.16 $ 110,411.83 9/15/2035 $ 102,839.41 $ 7,572.42 $ 110,411.83 9/15/2036 $ 105,375.18 $ 5,036.65 $ 110,411.83 9/15/2037 $ 98,888.92 $ 2,438.36 $ 101,327.28 Totals $ 1,721,227.97 $ 442,202.70 $ 2,163,430.67 In FY17-18 the City of Cody issued debt in the Wastewater Fund in the amount of $2,167,600 for the wastewater treatment facility upgrade and expansion project Phase 2. This is a $6 million project which will be completed over two fiscal years (see the Capital Improvements Projects section of the budget for project details). The loan is funded through the Wyoming Office of State Lands and Investments using federal dollars from the U.S. Environmental Protection Agency Safe Clean Water Act. The loan is secured by pledged revenues generated by the Wastewater Fund operations. 17 17 ---PAGE BREAK--- DEBT SERVICE OVERVIEW City of Cody FY19-20 Budget The loan is payable in annual installments over a 20-year period at 0% interest and is eligible for 25% loan forgiveness. Repayment on the loan does not begin until the notice of substantial completion is issued. The estimated repayments schedule is as follows: Date Principle Interest Total Debt Service 2019 $ 108,380 $ 0 $ 108,380 2020 $ 108,380 $ 0 $ 108,380 2021 $ 108,380 $ 0 $ 108,380 2022 $ 108,380 $ 0 $ 108,380 2023 $ 108,380 $ 0 $ 108,380 2024 $ 108,380 $ 0 $ 108,380 2025 $ 108,380 $ 0 $ 108,380 2026 $ 108,380 $ 0 $ 108,380 2027 $ 108,380 $ 0 $ 108,380 2028 $ 108,380 $ 0 $ 108,380 2029 $ 108,380 $ 0 $ 108,380 2030 $ 108,380 $ 0 $ 108,380 2031 $ 108,380 $ 0 $ 108,380 2032 $ 108,380 $ 0 $ 108,380 2033 $ 108,380 $ 0 $ 108,380 2034 $ 108,380 $ 0 $ 108,380 2035 $ 108,380 $ 0 $ 108,380 2036 $ 108,380 $ 0 $ 108,380 2037 $ 108,380 $ 0 $ 108,380 2038 $ 108,380 $ 0 $ 108,380 Totals $ 2,167,600 $ 0 $ 2,167,600 18 18 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- EXPENSE OVERVIEW City of Cody FY19-20 Budget City Wide Expense Overview The FY19-20 budget includes $43,515,598 in expenses City-wide. This represents an overall increase of approximately 5% from the prior fiscal year. Of the total expenses, the Electric Fund encompasses 29% of expenses City-wide. The second largest fund is the General Fund with 23% of the total expenses. Expense Summary by Fund FY18-19 Budget FY19-20 Budget Amount Change Percent Change 10. GENERAL FUND 10,009,043 9,982,782 138,565 1.40% 33. VEHICLE REPLACEMENT FUND 568,750 765,326 196,576 34.60% 35. LODGING TAX FUND 133,053 128,144 -4,909 -3.70% 36. CODY PUBLIC ART FUND 5,286 880 -4,406 -83.40% 37. PASS THROUGH GRANTS FUND 6,748,360 6,319,969 -428,391 -6.30% 39. SPECIFIC PURPOSE TAX FUND 1,752,763 2,817,847 1,065,084 60.80% 52. SOLID WASTE FUND 2,416,782 2,540,953 124,171 5.10% 53. WATER FUND 5,196,661 5,097,051 -99,610 -1.90% 54. WASTEWATER FUND 2,504,534 3,607,862 1,103,328 44.10% 55. ELECTRIC FUND 12,328,439 12,254,784 -73,655 -0.60% Grand Total 41,498,845 43,515,598 2,016,753 4.90% Expense Categories In addition to reporting expenses by fund, expense categories are utilized in the City’s accounting system to track various types of expenses within each fund and performance unit. Expense Summary by Category FY18-19 Budget FY19-20 Budget Amount Change Percent Change 510. SALARIES 6,741,150 6,657,216 -83,934 -1.25% 511. BENEFITS 2,489,598 2,560,849 71,251 2.86% 512. PAYROLL TAXES 733,065 694,310 -38,755 -5.29% 513. STAFF DEVELOPMENT 125,653 125,636 -17 -0.01% 520. MAINTENANCE & REPAIRS 764,883 884,692 119,809 15.66% 530. PURCHASED SERVICES 13,339,463 13,190,227 -149,236 -1.12% 531. OUTSIDE AGENCY ASSISTANCE 294,675 320,127 25,452 8.64% 540. RISK MANAGEMENT 190,275 195,519 5,244 2.76% 550. MATERIALS & SUPPLIES 640,300 698,010 57,710 9.01% 551. NON-CAPITAL EQUIP & 499,997 433,575 -66,422 -13.28% 552. NON-CAPITAL PROJECTS 0 46,300 46,300 0.00% 560. DEBT SERVICE 120,901 110,411 -10,490 -8.68% 570. OPERATING GRANTS 105,569 8,206 -97,363 -92.23% 571. PASS THROUGH GRANTS 6,748,360 6,319,969 -428,391 -6.35% 580. INTERFUND TRANSFERS 1,433,555 1,152,319 -281,236 -19.62% 590. NON-CASH EXPENSES 1,453,078 1,590,252 137,174 9.44% 700. CAPITAL OUTLAY 5,818,323 8,527,980 2,709,657 46.57% Grand Total 41,498,845 43,515,598 2,016,753 4.90% 19 19 ---PAGE BREAK--- EXPENSE OVERVIEW City of Cody FY19-20 Budget Personnel These expenses include salaries, benefits, and payroll taxes, which account for 23% of the City’s total expense budget for all funds. The majority of personnel costs are in the General Fund which provides the major governmental services such as administration, police, streets, community development and parks & recreation. This category encompasses all costs associated with personnel including full time and regular part time employees, temporary and seasonal staff, payroll taxes and benefits. Detailed information regarding wage and benefit costs and staffing is presented in the Personnel Overview in the budget document. Staff Development These expenses account for less than 1% of the City’s total expense budget for all funds. Expenses in this category include travel, training, education, employee wellness and employee appreciation events sponsored by the City Council. Maintenance & Repairs These expenses account for 2% of the City’s operating expense budget for all funds. Expenses in this category include supplies and services necessary to maintain the City’s existing land, buildings, structure, equipment and other property. Purchased Services These expenses account for 30% of the City’s total expense budget for all funds. Expenses in this category are generally for contracted for and performed by a third party rather than the City’s in-house staff. The major expenses in this category include wholesale water and power purchases supplied to citizens. Outside Agency Support These expenses account for 1% of the City’s total expense budget for all funds. Expenses in this category include support for the local economic development entity, the airport, and funding for community organizations that provide services that benefit the community at large. Risk Management These expenses account for less than 1% of the City’s total expense budget for all funds. Expenses in this category include liability and property insurance, employee bonding, and claims filed against the City. Materials & Supplies and Non-Capital Equipment, Improvements, and Projects These expenses account for 3% of the City’s total expense budget for all funds. Expenses in this category include items used or consumed in City business operations. Debt Service These expenses account for less than 1% of the City’s total expense budget for all funds. The City currently has two outstanding loans from the State Loan and Investments Board through the Clean Water State Revolving Fund for the sewer lagoon upgrade projects. Operating Grants These expenses account for less than 1% of the City’s total expense budget for all funds. The City receives grants from various government and private entities for expenses related to police operations and recreational events. 20 20 ---PAGE BREAK--- EXPENSE OVERVIEW City of Cody FY19-20 Budget Pass Through Grants These expenses account for 15% of the City’s total expense budget for all funds. Pass-through grants are defined under GASB Statement 24 as: Grants received by a recipient government to transfer or spend on behalf of a secondary recipient and should be recognized as revenues and expenditures/expenses in a governmental, proprietary or trust fund. These grants are funded 100% by the granting agency and/or beneficiary. The City pays the invoices submitted for these projects and is reimbursed by the granting agency. Due to the timing difference between when expenses are incurred and when the reimbursements are received it is not uncommon for the grant revenue and expense amounts to differ in a single fiscal year. Pass through grant activity in accounted for in a separate governmental-type fund. Interfund Transfers Interfund transfers comprise 3% of the City’s total expense budget for all funds. The City of Cody utilizes interfund transfers for both operating and capital purposes such as allocations to the Vehicle Replacement Fund and franchise fees paid by the enterprise funds to the General Fund. Detailed information regarding interfund transfers is presented in the Interfund Transfer Overview in the budget document. Non-Cash Expenses Non-cash expenses comprise 4% of the City’s total expense budget for all funds. Non-cash expenses are those that do not involve real cash outlay or against which no real cash outflow has taken place. The City’s non-cash expenditures are depreciation and bad debt write offs. Since the General Fund is not required to budget for depreciation, the majority of non-cash expenditures are reflected in the Business- Type Funds. Capital Outlay Capital outlay comprises 20% of the City’s total expenses for all funds. Capital outlay is money spent to acquire or upgrade capital assets such as machinery & equipment, land, buildings and infrastructure. The City of Cody’s financial management plan defines what expenses are considered capital outlay and sets the criteria for classifying and recording the assets in the City’s financial records. Detailed information regarding capital projects and purchases is presented in the Capital Improvements Program overview of the budget document. 21 21 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- FUND TYPES OVERVIEW City of Cody FY19-20 Budget Overview The City of Cody’s accounting system is organized on the basis of Accounting Funds, each of which is considered a separate government activity with its own accounting entity. The operations of each Accounting Fund consists of a separate set of accounts that comprise its revenues, expenditures, assets, liabilities and fund equity or fund balance. From a private sector perspective, each accounting fund can be considered a wholly owned subsidiary of the City or a separate independent business which must support all of the direct and indirect costs of providing services to the public. Government resources are allocated and accounted for in these individual accounting funds based upon the purpose for which they are to be spent, and the means by which spending activities are controlled. This accounting system is used to aid the City Council, City Administrator and Department Heads in demonstrating compliance with finance-related legal and contractual requirements. All City accounting funds are included in the annual budget and annual audited financial statements which are reviewed by the City’s independent certified public accountants. Fund Classification Funds are further classified as either Governmental-Type or Business-Type in nature. Governmental- Type funds are used to account for the revenues, expenditures, assets and liabilities of tax-supported activities. Business-Type funds are established mainly to provide goods and services to the general public such as the sale of water and electricity, and are operated in a manner similar to a private business where fees are charged to external users to support operations. Governmental Type Funds The City of Cody operates four governmental-type funds which account for the general activities of the government. • General Fund - The General Fund is the chief operating fund of the City and is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. Functions included in this fund are: Governing Body and Administration, Police, Parks Maintenance, Public Facilities, Recreation & Aquatics, Community Development, Streets, and Vehicle Maintenance. • Pass Through Grants - Pass-through grants, which are defined under GASB Statement 24 as: Grants received by a recipient government to transfer or spend on behalf of a secondary recipient and should be recognized as revenues and expenditures/expenses in a governmental, proprietary or trust fund, are accounted for under the General Fund budget. These grants are funded 100% by the granting agency and/or beneficiary. The City has no budgeted pass through grants for this fiscal year. • Capital Projects Funds - Capital Projects Funds are used to account for financial resources used for the acquisition or construction of major capital facilities and equipment (other than those financed by business-type funds). The City of Cody maintains two capital projects funds: Vehicle Replacement and Public Improvements. Vehicle Replacement Fund – the main revenue source of this fund is capital transfers from the General Fund and Business-Type Funds for the purpose of replacing vehicles and equipment. 22 22 ---PAGE BREAK--- FUND TYPES OVERVIEW City of Cody FY19-20 Budget Specific Purpose Tax Fund – this fund was established in FY16-17 to account for the tax revenues generated from the additional 1-cent sales tax approved by voters in November 2016. The use of the tax dollars is restricted to the specific capital improvements outlined in the ballot which include chip sealing, ADA ramps and the second phase of the wastewater treatment facility project. • Special Revenue Funds - Special Revenue funds are used to account for proceeds of specific revenue sources (other than expendable trusts) that are legally restricted for specified purposes. In practice, this definition encompasses legal restrictions imposed by parties outside the government as well as those imposed by the governing body. Lodging Tax Fund - This fund’s main source of revenue is the proceeds from the 4% lodging tax assessed at the State level. The City Council appropriates money from this fund to pay for community-related expenses, economic development, and to support local events. Cody Public Arts Fund – This fund was established in FY18-19 to account for donations received for use in displaying art in public areas. Summary of Governmental Type Funds FY19-20 Budget Revenue Expenses 10. GENERAL FUND 9,316,292 9,982,782 33. VEHICLE REPLACEMENT FUND 570,317 765,326 35. LODGING TAX FUND 126,750 128,144 36. CODY PUBLIC ART FUND 5,000 880 37. PASS THROUGH GRANTS FUND 6,319,969 6,319,969 39. SPECIFIC PURPOSE TAX FUND 10,000 2,817,847 Grand Total 16,348,328 20,014,948 Business-Type Funds Enterprise Funds are classified as Business-Type funds and are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing these services to the general public on a continuing basis be financed or recovered primarily through user charges. The City of Cody operates four utility enterprise funds: Solid Waste, Water, Wastewater, and Electric. These four enterprises are accounted for in separate funds. This separation is essential to determine the total costs of providing each of the four services to the citizens and to assure that the resources of one enterprise are not improperly used by the others. • Solid Waste Fund – the City of Cody provides trash collection and recycling services to residential and commercial customers. Revenues are derived primarily through user charges. • Water Fund – the City of Cody provides treated water services residential and commercial customers. The City also operates the raw water system which utilized for irrigation purposes between May and October. Revenues are derived primarily from user charges and connection fees. 23 23 ---PAGE BREAK--- FUND TYPES OVERVIEW City of Cody FY19-20 Budget • Wastewater Fund – the City of Cody provides wastewater services to residential and commercial customers. Revenues are derived primarily through user charges and connection fees. • Electric Fund – The City of Cody operates an electric distribution system and purchases wholesale power from the Wyoming Municipal Power Agency for resale to residential, industrial and commercial customers. Revenues are derived primarily through user charges and connection fees. Summary of Business Type Funds FY19-20 Budget Revenue Expenses 52. SOLID WASTE FUND 2,252,830 2,540,953 53. WATER FUND 4,690,821 5,097,051 54. WASTEWATER FUND 3,408,307 3,607,862 55. ELECTRIC FUND 12,472,450 12,254,784 Grand Total 22,824,408 23,500,650 24 24 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- GRANTS OVERVIEW City of Cody FY19-20 Budget Overview The City of Cody receives a number of operating and capital grants from federal, state and local sources. These funds are utilized for a variety of programs including public safety, recreation, parks and public works. Some grants cover 100% of the program or project cost while others require a matching amount from other funding sources. The match amount will vary depending on the terms of each grant. Currently, grants are applied for and managed by many different departments and it is the responsibility of the department heads or designated supervisors to ensure grants assigned to their divisions are properly reported and monitored. Oversight of the grants management process is centralized in the Administrative Services department where the grant applications, disbursement requests, and other grant-related records are maintained. For tracking purposes, grants are tracked by assigning corresponding general ledger account numbers for both the revenue and the expense sides. All expenses other than payroll costs are charged to the grant expense line item. Grant-associated payroll costs are charged to the departments’ salary and benefit line items rather than the grant line items for the purpose of reconciling with IRS reporting requirements. For grants that encompass payroll costs the general ledger expense account reflects only non-payroll expenses therefore the expense line item will differ from the associated revenue line item. FY19-20 Grant Awards Grant funding frequently crosses fiscal years depending on the agency’s award period, the timing of funded projects, and the timing difference between when expenses are incurred and when the reimbursements are received so it is not uncommon for the grant revenue and expense amounts to differ in a single fiscal year. The City anticipates receiving $5,091,677 from the following grant sources: Schedule of Grants by Agency Agency Purpose Type Source FY18-19 Grant Award Park County Travel Council Recreation Operating Local $500 State Lands and Investments Wastewater Capital State $469,429 U.S. Department of Justice Police Operating Federal $900 Wyoming Arts Council Recreation Operating Federal $2,586 Wyoming Association of Sheriffs & Chiefs Police Operating Local $6,290 Wyoming Business Council Pass Through Pass Through State $3,319,969 Wyoming Cultural Trust Recreation Operating State $2,500 Wyoming Water Development Commission Water Capital State $1,289,503 TOTAL $5,091,677 Total Federal Grants: $3,486 Total Local and State Grants: $5,088,191 Wyoming Association of Sheriffs and Chiefs of Police (WASCOP) The City receives two operating grants from this organization for the purpose of performing alcohol and tobacco sales compliance checks at local businesses. Both grants have a pay-out limit of $4,250 per grant, per year. WASCOP reimburses the City at $85.00 per inspection up to the limit. This is to cover: 1) overtime paid to the Officer conducting the compliance checks, 2) $10.00 in Cody Bucks given to the clerk at each retailer that is in compliance and 3) $10.00 per compliance check completed to be paid to the assisting youth/minor. 25 25 ---PAGE BREAK--- GRANTS OVERVIEW City of Cody FY19-20 Budget Wyoming Arts Council This is federal pass through grant where funding is provided by the National Endowment for the Arts to the Wyoming Arts Council who in turn provides this funding to the City of Cody for the Concerts in the Park series. This grant is a 100% grant and no matching funds from the City are required. Wyoming Cultural Trust This is a state grant awarded by the Wyoming Cultural Trust Fund for the purpose of funding arts and cultural events. The City is utilizing these funds for the summer Concerts in the Park series. This is a 50% grant, requiring a 50% match from the City. The City matches this grant with donations from the community. Park County Travel Council This is a local tourism board grant for the Concerts in the Park series. It is a 100% grant and no matching funds from the City are required. Wyoming Business Council These are pass through grants sponsored by the City of Cody and awarded by the State Wyoming Business Council for the following projects: • Wyoming Authentic Products facility expansion – this grant will allow the business to expand its meat processing operations in their current location to service product growth by adding additional smoker capacity and expanding the packaging room. The total project cost is $748,360. • Gunwerks Manufacturing facility – this grant is for the construction of a 36,080 square foot manufacturing facility for the expansion of the Gunwerks firearms production. The proposed facility will incorporate 6,600 square feet of warehouse space, 19,000 square feet of manufacturing space, 1,500 square feet of retail space, and 9,000 square feet of office space. The total project cost is $6 million, $3 million of which is funded through this grant and the remainder through a loan. The City is not responsible for repayment of the loan. State Lands and Investments Board (SLIB) This is a mineral royalty state grant awarded by the State Lands and Investments Board for the following project: • Wastewater Treatment Facility Phase 2 – This grant is for Wastewater Treatment Facility Improvements. The facilities are required to accommodate growth, address nutrient requirements, maximize the use of existing facilities, reduce power consumption and develop a means to handle biosolids. The whole project which started in FY16-17 will be funded through two phases. This phase of the project is funded through a SLIB Mineral Royalty grant a SLIB Clean Water State Revolving Fund loan Specific Purpose Tax (50%) and fund reserves The total project cost for this phase is $6 million. Wyoming Water Development Commission (WWDC) The City received this grant to construct a 1 million-gallon concrete treated water storage tank to be located on Beacon Hill. This tank will allow the City to address water shortfall needs, allow for system redundancy and provide the ability to conduct maintenance on the existing 2 million-gallon tank. This is a 67% grant, requiring a 33% match from the City’s Wastewater Fund reserves. 26 26 ---PAGE BREAK--- INTERFUND TRANSFERS OVERVIEW City of Cody FY19-20 Budget Introduction Interfund transfers occur when monies are transferred between funds for the purpose of operating or capital uses. Examples of interfund transfers are: • Legally authorized transfers from a fund receiving revenue to the fund that incurred the expenditures; • Transfers from the General Fund to a Special Revenue or Capital Projects Fund; • Operating subsidy transfers from the General or Special Revenue Funds to an Enterprise Fund; and • Transfers from an Enterprise Fund to finance General Fund expenditures incurred supporting Enterprise Fund operations. The City of Cody utilizes interfund transfers for both operating and capital purposes such as allocations to the Vehicle Replacement Fund and internal franchise fees paid by the Enterprise Funds to the General Fund. In the transition to program budgeting, operating transfers were eliminated due to the use of direct expense allocation methods to specific programs. FY19-20 Interfund Transfers The FY19-20 budget includes $1,152,317 in transfers between the funds: Transfer To Fund General Fund Vehicle Replacement Total Transfer From General Fund $0 $293,732 $293,732 Solid Waste Fund $0 $135,891 $135,891 Water Fund $0 $15,500 $15,500 Wastewater Fund $0 $33,101 $33,101 Electric Fund $615,000 $59,093 $674,093 Total $615,000 $537,317 $1,152,317 27 27 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- MULTI YEAR FUND COMPARISON City of Cody FY19-20 Budget Description FY15-16 Actuals FY16-17 Actuals FY17-18 Actuals FY18-19 Budget FY19-20 Budget 10. GENERAL FUND Revenue 11,622,924 11,756,267 10,817,715 9,600,262 9,316,292 Expenses 10,914,761 10,996,012 10,096,088 9,844,217 9,982,782 Surplus (Deficit) 708,163 760,255 721,627 (243,955) (666,490) 33. VEHICLE REPLACEMENT FUND Revenue 671,099 599,434 435,680 476,681 570,317 Expenses 496,665 519,001 515,412 568,750 765,326 Surplus (Deficit) 174,434 80,433 (79,732) (92,069) (195,009) 35. LODGING TAX FUND Revenue 123,390 126,955 127,260 127,000 126,750 Expenses 100,357 156,227 149,516 133,053 128,144 Surplus (Deficit) 23,033 (29,272) (22,256) (6,053) (1,394) 36. CODY PUBLIC ART FUND Revenue 0 0 0 6,251 5,000 Expenses 0 0 0 5,286 880 Surplus (Deficit) 0 0 0 965 4,120 37. PASS THROUGH GRANTS FUND Revenue 0 0 0 6,748,360 6,319,969 Expenses 0 0 0 6,748,360 6,319,969 Surplus (Deficit) 0 0 0 0 0 38. PUBLIC IMPROVEMENTS FUND Revenue 0 0 0 0 0 Expenses 32,941 2,500 14,040 0 0 Surplus (Deficit) (32,941) (2,500) (14,040) 0 0 39. SPECIFIC PURPOSE TAX FUND Revenue 0 133,471 2,628,127 2,043,463 10,000 Expenses 0 0 467,403 1,752,763 2,817,847 Surplus (Deficit) 0 133,471 2,160,724 290,700 (2,807,847) 52. SOLID WASTE FUND Revenue 2,341,952 2,294,064 2,273,153 2,303,560 2,252,830 Expenses 2,187,805 2,249,298 2,302,242 2,416,782 2,540,953 Surplus (Deficit) 154,147 44,766 (29,089) (113,222) (288,123) 53. WATER FUND Revenue 3,266,710 3,273,086 3,322,845 4,677,971 4,690,821 Expenses 3,212,884 3,165,100 3,131,579 5,196,661 5,097,051 Surplus (Deficit) 53,826 107,986 191,266 (518,690) (406,230) 54. WASTEWATER FUND Revenue 1,394,854 3,158,322 2,087,851 2,220,369 3,408,307 Expenses 1,417,248 3,786,245 2,350,423 2,504,534 3,607,862 Surplus (Deficit) (22,394) (627,923) (262,572) (284,165) (199,555) 55. ELECTRIC FUND Revenue 12,133,288 12,574,149 12,180,608 12,254,600 12,472,450 Expenses 12,393,884 12,348,345 12,743,076 12,328,439 12,254,784 Surplus (Deficit) (260,596) 225,804 (562,468) (73,839) 217,666 FUND TOTALS Revenue 31,554,217 33,915,748 33,873,239 40,458,517 39,172,736 Expenses 30,756,545 33,222,728 31,769,779 41,498,845 43,515,598 Surplus (Deficit) 797,672 693,020 2,103,460 (1,040,328) (4,342,862) 28 28 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- PERFOMANCE UNIT OVERVIEW City of Cody FY19-20 Budget General Government The General Government performance unit is comprised of the functions associated with the governance, financial management, personnel management, and administrative functions of the City. Police Department The Police Department performance unit encompasses the activities associated with law enforcement within the City of Cody to protect people and property, provide assistance to citizens and visitors, and to prevent, investigate and solve crimes. Parks & City Facilities The Parks and City Facilities performance unit encompasses the activities of maintaining and developing City parks and outdoor facilities. Community Development The Public Works performance unit encompasses the activities related to engineering, planning & zoning, building code inspection and enforcement. This unit works closely with the public works and utilities units in planning infrastructure projects. Public Works The Public Works performance unit encompasses the activities related to streets maintenance and fleet maintenance. Recreation Center The Recreation Center performance unit encompasses the activities associated with providing recreation, aquatics, and athletic programs to citizens and visitors. Utilities Solid Waste This department is responsible for the collection of all solid waste and recycling efforts within the City boundaries. The City provides both rollout and dumpster solid waste service to approximately 5,300 residential and commercial customers. This department also operates a full time recycling center which handles a variety of recyclable materials. Water This department is responsible for the operation and maintenance of the City’s treated water and raw water systems and storage tanks for approximately 5,100 residential and commercial customers. It provides maintenance and support for water mains, valves, fire hydrants, pumps, and reservoirs within the water systems. Wastewater This department is responsible for the treatment, monitoring, and maintenance of the City’s sewer lines, manholes, lagoons, and related appurtenances for approximately 4,800 residential and commercial customers. It also provides for monitoring, sampling, and testing of wastewater flows as required by the EPA and DEQ. Electric This department is responsible for the operation and maintenance of the City’s electric utility. The City provides electrical service to approximately 6,000 residential, commercial, and industrial customers within the City’s boundaries. It also provides technical support to other departments and has an established meter testing program. 29 29 ---PAGE BREAK--- PERFOMANCE UNIT OVERVIEW City of Cody FY19-20 Budget Performance Unit Expense Summary by Fund 10. GENERAL FUND 33. VEHICLE REPLACEMENT FUND 35. LODGING TAX FUND 36. CODY PUBLIC ART FUND 37. PASS THROUGH GRANTS FUND 39. SPECIFIC PURPOSE TAX FUND 52. SOLID WASTE FUND 53. WATER FUND 54. WASTEWATER FUND 55. ELECTRIC FUND Total 21. GENERAL GOVERNMENT 1,073,175 0 128,144 880 6,319,969 0 0 0 0 0 7,522,168 31. POLICE 3,318,701 0 0 0 0 0 0 0 0 0 3,318,701 41. PARKS 892,920 0 0 0 0 0 0 0 0 0 892,920 42. CITY FACILITIES 394,993 0 0 0 0 0 0 0 0 0 394,993 51. COMMUNITY DEVELOPMENT 433,521 0 0 0 0 0 0 0 0 0 433,521 52. PUBLIC WORKS 1,608,519 765,326 0 0 0 684,079 0 0 0 0 3,057,924 61. RECREATION 1,255,985 0 0 0 0 0 0 0 0 0 1,255,985 62. AQUATICS 797,902 0 0 0 0 0 0 0 0 0 797,902 63. ATHLETICS 207,066 0 0 0 0 0 0 0 0 0 207,066 71. SOLID WASTE 0 0 0 0 0 0 2,540,953 0 0 0 2,540,953 72. WATER 0 0 0 0 0 0 0 5,097,051 0 0 5,097,051 73. WASTEWATER 0 0 0 0 0 2,133,768 0 0 3,607,862 0 5,741,630 74. ELECTRIC 0 0 0 0 0 0 0 0 0 12,254,784 12,254,784 Grand Total 9,982,782 765,326 128,144 880 6,319,969 2,817,847 2,540,953 5,097,051 3,607,862 12,254,784 43,515,598 Performance Unit Revenue Summary by Fund 10. GENERAL FUND 33. VEHICLE REPLACEMENT FUND 35. LODGING TAX FUND 36. CODY PUBLIC ART FUND 37. PASS THROUGH GRANTS FUND 39. SPECIFIC PURPOSE TAX FUND 52. SOLID WASTE FUND 53. WATER FUND 54. WASTEWATER FUND 55. ELECTRIC FUND TOTAL 20. GENERAL GOVERNMENT 7,402,419 0 126,750 5,000 6,319,969 10,000 0 0 0 0 13,864,138 30. POLICE 73,958 0 0 0 0 0 0 0 0 0 73,958 40. PARKS AND FACILITIES 153,592 0 0 0 0 0 0 0 0 0 153,592 50. COM DEV & PUBLIC WORKS 257,100 0 0 0 0 0 0 0 0 0 257,100 50. PUBLIC WORKS 0 570,317 0 0 0 0 0 0 0 0 570,317 60. RECREATION CENTER 1,429,223 0 0 0 0 0 0 0 0 0 1,429,223 70. UTILITIES 0 0 0 0 0 0 2,252,830 4,690,821 3,408,307 12,472,450 22,824,408 Grand Total 9,316,292 570,317 126,750 5,000 6,319,969 10,000 2,252,830 4,690,821 3,408,307 12,472,450 39,172,736 30 30 ---PAGE BREAK--- PERSONNEL OVERVIEW City of Cody FY19-20 Budget Overview The City utilizes a merit-based step and grade system under which each position is assigned a grade and eligible employees move through the steps in their respective grades by receiving an annual merit increase at their anniversary date for meeting or exceeding job expectations. Employees who have reached the top of the scale for their pay grade are no longer eligible for the merit increase. Other benefits provided to City employees include vacation leave, sick leave and paid holidays. Health care benefits include medical and dental insurance. The City also participates in the Wyoming Retirement System. Both the City and employees contribute to the cost of the retirement contributions. In addition to regular full time and part time employees the City utilizes a variety of temporary/seasonal staff throughout the year. Historical Staffing Summary – full time and regular part time positions FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 General Fund General Government 14 15 13 14 13 13 Police 24 24 24 24 24 25 Parks, Recreation & Facilities 28 28 28 28 28 28 Community Development & Public Works 16 17 16 16 17 17 Total General Fund 82 84 81 82 82 83 Enterprise Funds Solid Waste 10 10 10 10 11 11 Water 4 5 5 5 5 5 Wastewater 3 3 3 3 3 3 Electric 10 10 10 10 10 10 Total Enterprise Funds 27 28 28 28 29 29 Total All Funds 109 112 109 110 111 112 31 31 ---PAGE BREAK--- PERSONNEL OVERVIEW City of Cody FY19-20 Budget 10. GENERAL FUND 35. LODGING TAX FUND 52. SOLID WASTE FUND 53. WATER FUND 54. WASTEWATER FUND 55. ELECTRIC FUND Total Benefits - Cell Phone Allowance 2,292 0 24 12 36 36 2,400 Benefits - Health Insurance 1,165,512 15,540 187,107 134,256 69,340 221,129 1,792,884 Benefits - Retirement 480,197 8,603 74,019 55,416 30,422 108,508 757,165 Benefits - Vehicle Allowance 5,976 0 624 624 624 552 8,400 Payroll Taxes - FICA 339,866 5,577 45,880 34,059 19,072 66,017 510,471 Payroll Taxes - Unemployment 3,520 0 0 0 0 0 3,520 Payroll Taxes - Workers Comp 117,789 2,230 17,268 12,242 6,223 24,567 180,319 Salaries - Contracted Duty 5,310 0 0 0 0 0 5,310 Salaries - Elected/Appointed 74,810 0 6,800 6,800 6,800 6,800 102,010 Salaries - Full Time 3,595,575 45,896 538,521 394,442 230,167 810,641 5,615,242 Salaries - Overtime 76,539 27,026 10,780 12,650 6,350 19,000 152,345 Salaries - Part Time 194,946 0 33,756 22,956 1,444 249 253,351 Salaries - Provisional/Temp 464,497 0 9,053 1,065 2,130 533 477,278 Salaries - Stand by Pay 17,891 0 226 6,639 1,760 25,164 51,680 Grand Total 6,544,720 104,872 924,058 681,161 374,368 1,283,196 9,912,375 32 32 ---PAGE BREAK--- PROGRAM BUDGET OVERVIEW City of Cody FY19-20 Budget Background Over the past several years the City of Cody has been working towards implementing a priority-driven budget model to help guide the City to future fiscal sustainability. The underlying philosophy of priority- driven budgeting is about how a government entity should invest resources to meet its stated objectives. It helps to better articulate why the services offered exist, what price is paid for them, and, ultimately, what value they offer citizens. The principles associated with this philosophy of budgeting are: • Prioritize Services • Do the Important Things Well • Question Patterns of Spending • Spend Within the Organization’s Means • Know the True Cost of Doing Business • Provide Transparency of Community Priorities • Provide Transparency of Service Impact • Demand Accountability for Results After several years of planning, this budget model finally came to fruition with the FY18-19 budget. What is Program Budgeting • Contrary to traditional budgeting formats, program budgeting provides detailed costs of specific activities and services provided by government entities. • It is based on the relationship between program expenses and program resources rather than the relationship between departments and funds. • A program budget includes not only revenue and expenses but also performance measurements and statistical information. • Government activities are divided into major functions under performance units rather than departments. Why are we doing it? • It aids in the planning and managing of service delivery • It helps identify high-cost services with low-value benefit • It monitors the allocation of resources and how they are used to meet goals and priorities • It provides greater transparency and accountability in government spending • It helps identify areas where cost reductions can be made What is Changing? • Creation of performance units • Restructuring departments into programs • Expanding the general ledger account structure • Allocating revenues and expenses by program • Allocating staff time by what employees do • Addition of performance measures and statistical information for programs • Creation of a new budget document format 33 33 ---PAGE BREAK--- PROGRAM BUDGET OVERVIEW City of Cody FY19-20 Budget Funds Departments Revenue Line Items Expenses Line Items Funds Performance Units Programs Program Revenues Line items Program Expenses Line items Traditional Budget Format Program Budget Format 34 34 ---PAGE BREAK--- PROGRAM BUDGET OVERVIEW City of Cody FY19-20 Budget Revenue Expense Summary by Program Program Program Revenue Program Expenses Program Surplus (Deficit) 001. Finance & Accounting 15,113 332,038 (316,925) 002. Human Resources & Payroll 0 166,375 (166,375) 003. Information Technology 0 351,287 (351,287) 004. Grants Administration 0 12,132 (12,132) 005. Special Events 0 135,997 (135,997) 006. City Facilities 59,769 1,125,820 (1,066,051) 007. Fleet Maintenance 0 491,028 (491,028) 008. Municipal Court 92,350 126,369 (34,019) 009. Utility Billing 86,500 419,799 (333,299) 010. Governing Body 0 251,760 (251,760) 011. City Administration 0 136,413 (136,413) 012. Pass Through Grants 6,319,969 6,332,810 (12,841) 013. City Clerk 70,875 59,915 10,960 014. Outside Agency Assistance 0 320,127 (320,127) 015. Police Administration 2,000 468,555 (466,555) 016. Code Enforcement 0 54,959 (54,959) 017. Animal Control 0 99,558 (99,558) 018. Patrol & Traffic 7,190 1,564,849 (1,557,659) 019. Special Programs 3,000 87,733 (84,733) 020. Investigations & Evidence 0 553,823 (553,823) 021. School Resource Officer 50,668 70,176 (19,508) 022. Parks Administration 2,550 91,784 (89,234) 023. Parks Maintenance & Development 16,936 378,634 (361,698) 024. Athletic Fields 23,000 142,925 (119,925) 025. Paths/Trails Maintenance 0 61,386 (61,386) 026. Brush Removal Service 0 11,365 (11,365) 027. Recreation Administration 10,200 208,933 (198,733) 028. Recreation Youth Activities 144,301 263,618 (119,317) 029. Recreation Adult Activities 64,105 114,188 (50,083) 030. Recreation Special Events 937 25,900 (24,963) 031. Aquatics Administration 3,457 120,247 (116,790) 032. Aquatics Youth & Adult Activities 75,919 173,166 (97,247) 033. Aquatics Safety Training 4,000 38,657 (34,657) 034. Aquatics Special Events 0 1,196 (1,196) 035. Athletics Administration 0 10,117 (10,117) 036. Athletics Youth Activities 38,076 75,032 (36,956) 037. Athletics Adult Activities 11,261 35,705 (24,444) 038. Athletics Mini Golf 49,978 29,127 20,851 040. Public & Day Use 101,873 506,093 (404,220) 041. Auditorium/Clubroom 23,946 125,805 (101,859) 042. Leased Facilities 25,060 27,142 (2,082) 35 35 ---PAGE BREAK--- PROGRAM BUDGET OVERVIEW City of Cody FY19-20 Budget Program Revenue Program Expenses Program Surplus (Deficit) 043. Public Works Administration 0 94,762 (94,762) 044. Engineering & GIS 300 118,857 (118,557) 045. Planning, Zoning & Subdivision 9,250 115,971 (106,721) 046. Building Inspection 240,000 272,257 (32,257) 047. Streets Maintenance 5,000 688,323 (683,323) 048. Sign Maintenance 0 39,142 (39,142) 049. Street Sweeping 0 64,635 (64,635) 050. Snow Plowing & Snow Removal 0 101,684 (101,684) 051. Solid Waste Administration 0 85,097 (85,097) 052. Solid Waste Collection 1,190,760 452,251 738,509 053. Solid Waste Disposal 898,000 1,008,046 (110,046) 054. Recycling 135,800 282,363 (146,563) 055. Hazardous Waste 0 20,107 (20,107) 056. Grass Collection 0 27,450 (27,450) 057. Large Item Pickup 0 12,640 (12,640) 058. Water Administration 0 98,037 (98,037) 059. Treated Water 3,035,500 2,450,584 584,916 060. Raw Water 326,500 288,133 38,367 061. Wastewater Administration 0 59,568 (59,568) 062. Wastewater Collection 652,000 490,313 161,687 063. Wastewater Treatment 726,800 446,626 280,174 064. Electric Administration 0 171,158 (171,158) 065. Electric Engineering & GIS 500 139,312 (138,812) 066. Electric Distribution System 11,975,200 9,781,379 2,193,821 067. Electric Substations 450,000 824,732 (374,732) 068. Concerts in the Park 15,586 26,486 (10,900) 069. Cody Public Arts 5,000 880 4,120 070. Customer Utility Services 0 36,883 (36,883) 100. Unassigned 8,908,262 1,187,399 7,720,863 640. Capital Infrastructure 3,295,245 0 3,295,245 720. Capital Buildings 0 10,000 (10,000) 725. Capital Improvements 0 27,325 (27,325) 730. Capital Machinery & Equipment 0 1,280,308 (1,280,308) 740. Capital Infrastructure 0 7,210,347 (7,210,347) Grand Total 39,172,736 43,515,598 (4,342,862) 36 36 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 001 Finance & Accounting Provides budget and accounting services for the City including budget development and implementation, debt administration, collection of delinquent accounts, cash and investment management, accounts payable, billing and payment processing, bank deposits, fixed asset records, risk management, and financial record keeping and reporting. Finance & Accounting is also responsible for coordinating audits, internal controls and furnishing financial and non‐financial information to City officials, the leadership team, employees and the public.  Number of invoices processed  Number of accounts payable checks processed  Number of invoices issued  Number of accounts processed for collections  Number of claims processed  Number of payments processed  Number of financial information requests  Number of bank deposits processed  Number of budget amendments processed 002 Human Resources & Payroll Responsible for processing payroll and related reports, employee recruitment, selection and orientation, position classification and review, salary administration, benefit administration, employee relations and administration of the personnel policy, and wellness program.  Number of position openings posted  Number of persons interviewed for open positions  Number of employment applications received  Number of new hires  Number of terminations/resignations  Number of payroll checks/direct deposits processed  Number of W2s issued  Number of unemployment claims processed  Number of workers comp claims processed  Number of wellness program participants 003 Information Technology Plans, develops and maintains the City’s computer network, servers, personal computers and communication systems. It is also responsible for software programs and licensing, website and social media outlets. Support and training services are provided to all City staff.  Number of service requests  Number of workstations maintained  Number of servers maintained  Number of workstation installations Number of server installations 37 37 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 004 Grants Administration Responsible for processing and submitting grant applications for City projects, preparing grant reports and draw down requests, monitoring compliance with grant requirements, and tracking payments.  Number of new grants applied for  Number of new grants awarded  Number of existing grants  Number of grant reports filed  Number of draw down requests processed  Number of federal grants managed 005 Special Events Encompasses Council‐approved outdoor events that are conducted utilizing public property and requiring staffing, security, and traffic control to be provided by the City. Events include but are not limited to:  Ice cream social  Cody Country car show  Homecoming parade  Halloween trick or treating  Christmas parade  Stampede rodeo  Independance day events  Wild West Extravaganza  St. Patrick’s Day parade  Number of events staffed  Number of staff hours per event  Overtime hours and associated costs per event 006 City Facilities & Administration Performs maintenance and repairs to City owned and utilized facilities, responsible for ongoing operational issues and sets up facilities for City functions. Provides budget development and tracking, and financial oversight.  Number of requests for facility services  Number of hours spent at each facility 007 Fleet Maintenance Provides preventative maintenance and repairs to all City vehicles and other municipal equipment. Responsible for the vehicle replacement program and purchasing of new and replacement fleet equipment.  Number of vehicle miles/hours per mechanic  Ratio of scheduled to unscheduled maintenance  Number of out of service hours  Inventory turnover 008 Municipal Court The Municipal Court has jurisdictional authority to arraign and try defendants in the determination of innocence or guilt. The types of cases heard in Municipal Court are violations of the provisions of the City of Cody municipal code and state statutes. Court staff prepares, schedules, monitors and supplies court case files for the judge,  Number of cases processed  Number of bench trials scheduled  Number of warrants issued  Number of hearings held 38 38 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures follows up on judgements, prepares arrest warrants, processes restitution and court cost payments and reports Court decisions on individual cases to other agencies. In addition, court staff collects and accounts for monies received from fees, fines and forfeitures.  Percentage of outstanding assessments collected  Number of accounts processed for collections 009 Utility Billing Responsible for the generation of bills for solid waste, water, wastewater and electric utility services provided to customers in the City. Responsible for assisting customers with account questions, new service set ups, service terminations, scheduling service orders, taking payments, and collecting on delinquent accounts.  Number of active account bills generated  Number of final bills generated  Number of new account set ups  Number of late letters generated  umber of non‐pay service disconnections  Number of service orders processed  Number of payments processed  Number of account adjustments processed 010 Governing Body The legislative officers of the City consist of 6 Council members and a Mayor. Collectively, this body is called the City Council. The City Council is responsible for determining community needs and establishing immediate and long‐range policies consistent with those needs. The Council appoints the City Administrator, City Attorney and Municipal Court Judge.  Number of council meetings  Number of work sessions  Number of Ordinances passed  Number of Resolutions passed  Number of public hearings 011 Administration The City Administrator’s office provides administrative direction and coordination for the entire City organization. The City Administrator is charged with implementing legislative policies and managing all affairs of the City as directed by the Council. This division accomplishes these services with support from professional and technical staff throughout the various departments of the City.  Number of Council inquiries  Number of citizen inquiries 012 Pass Through Grants Responsible for processing and submitting grant applications for pass through projects, preparing grant reports and draw down requests, monitoring compliance with grant requirements, and tracking payments.  Number of new grants applied for  Number of new grants awarded  Number of existing grants managed  Number of grant reports filed  Number of draw down requests processed 39 39 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures  Number of federal grants managed 013 City Clerk Responsible for processing business licenses and liquor licenses, maintains the City’s records management system, keeps accurate records of ordinances, resolutions, minutes and Council agendas. Other related services include elections, public records request, switchboard communications and front desk customer service. Provides administrative support to City officials, the leadership team and other City staff.  Number of business licenses issued  Number of encroachment permits issued  Number of liquor licenses issued  Number of agendas prepared  Number of public information requests 014 Outside Agency Support Financial support provided to non‐profit and governmental organizations that provide services to the community as contracted by the City. None 015 Police Administration Provides administrative direction and support for the Police Department. Maintains day to day operations, documentation and workflow. Records management to ensure the preparation, processing, storage, retention, destruction and disposition of incident, traffic, and criminal records and warrants. Provide systems management, file maintenance, and quality control functions for the Police Department’s records management system. Ensure all department records are properly maintained, distributed, filed, and purged in accordance with Federal and State guideline. Provide support to LEC CPD staff as applicable. Insure NIBRS compliant to the state and FBI. Core Services include;  Produce and revise as necessary Department policies and procedures that guide the operation of the department.  Cases Routed to County Attorney’s Office  Court Summonses Processed  Arrest Warrant Processed  Public Information Requests  POST Training Certifications Processed o In‐Service Training Processed o Shift Briefing Training Processed  State Traffic Accident  Municipal Court Disposition Supplemental Reports  County Court Disposition Supplemental Reports  Incident Task Assignments (ITA)  False Alarm Notification  Provides accurate archiving of all departmental documents according to records retention requirements.  Officer Complaints o Use of Force Reports Reviews o Pursuit Reviews o Duty Related Injuries o Duty Related Vehicle Accident 40 40 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures  Provide overall management of the department budget process and the purchase of supplies and equipment.  Provide strategic planning to develop an annual Workplan for the Department that will guide the evolution of the department. Accurately measure and report progress.  Investigate complaints regarding departmental activity and take corrective action as indicated.  Provide a comprehensive training program to ensure staff maintains proficiency in their assigned areas.  Manage the internal recruitment, hiring, new hire orientation and member separation processes. o Duty Related Damage or Lost Property 016 Code Enforcement Responsible for fair, consistent and equitable enforcement of local codes, ordinances and regulations. Gain voluntary compliance through pro‐active community education and enforcement to prevent code violations, and public nuisance offenses from occurring on property throughout the city. Core Services include;  Suppression of code violations, improved city image, and voluntary compliance of City Ordinances and Codes through highly visible patrols, community partnerships, and problem solving.  Total Incidents o Calls for Service o Officer Initiated Incidents  Total Officer Reports o Crime o Incident o Unclassified Reports  Total Citations o Misdemeanor Crime Must Appear o Animal o Nuisance/Code o Unclassified 017 Animal Control Responsible for fair, consistent and equitable enforcement of local animal control laws, ordinances and regulations. Gain voluntary compliance through pro‐active community education and  Total Incidents o Calls for Service o Officer Initiated Incidents  Total Officer Reports 41 41 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures enforcement to prevent code violations, and public nuisance offenses from occurring on property throughout the city. Core Services include;  Provide a timely response to calls for service from the public related Animal Control and Code Enforcement. o Animal o Nuisances/Code  Total Citations o Animal  Animal Impounds o Dog o Cat o Other 018 Patrol & Traffic Patrol Operations respond efficiently and effectively to the public’s initial requests for emergency and non‐emergency incidents. Where time, knowledge and skills permit, Patrol Officers perform follow‐up investigations and successfully prosecute criminal offenders. Responsible for the primary action in the protection of life and property, crime prevention and maintaining law and order with in the community. Patrol is responsible for proactive, purposeful and highly visible patrol tactics and traffic enforcement into the daily patrol operations intended to reduce collisions and enhance safety on our roadways. Core Services include; Provide a timely response to calls for service from the public.  Consistent and equitable enforcement of all felony and misdemeanor laws of the state of Wyoming, and municipal ordinances of the City of Cody.  Total Incidents o Calls for Service o Officer Initiated Incidents  Traffic Stops  Other OIA Incidents  Business/Building Checks  Vehicle/Pedestrian Checks  Total Officer Reports o Accident s o Crime o Incident o Unclassified Reports  Total Arrests (Misdemeanor & Felony) o Misdemeanor Arrests o Felony Arrests o DUI Arrests  Total Title 25 Admission  Suppression of crime, improved traffic safety and voluntary compliance of laws through highly visible patrols, community partnerships, and problem solving.  Total Citations o Bicycle o Misdemeanor Crime Must Appear o Vehicle ‐ Parked o Vehicle – Traffic o Unclassified 42 42 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 019 Special Programs Units or groups of personnel that require specialized training, protective equipment and protocols to respond and manage significant incidents in the City of Cody, or as a regional resource that may assist other public safety agencies in the region. Core Services include;  Bomb Team  Tactical Response Team  Bike Patrol  Deer Culling  Other Special Units  Bomb Team o Call Outs o Training Hours o Community Presentation  Tactical Response Team o Call Outs o Training Hours o Community Presentation  Bike Patrol o Total Hours Deployment  Deer Culling o Number of deer culled 020 Investigations & Evidence Responsible for conducting follow up investigations of felony property crimes, violent crimes, and other serious crimes determined to require expertise, in‐depth investigations or additional resources; successfully prosecute criminal offenders. Maintains proper storage, chain of custody, and disposal or disposition of all evidence brought to the police department to insure the security and integrity of both the process and the property and evidence. Core Services include;  Follow‐up investigations of reported serious crimes.  Processing of crime scenes pursuant to reported serious crimes.  Maintaining the security, integrity, and custody of property and evidence including, the oversite of the processing, storage, retention, destruction and disposition of all property.  Total Investigative Cases Assigned o Cases Closed Charges Files o Cases Closed Leads Exhausted/Inactivated o Exceptionally Cleared  Total Call Outs o After Hours o Duty Time  Total Property and Evidence Processed o Released to Owner o Sent to Auction o Destroyed – Drugs o Destroyed – Other Property o Items submitted to State Crime Lab o Items submitted for Chemical Testing 43 43 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures  Total Property in Inventory 021 School Resource Officer Establishes and maintains partnerships and working relationships with school administrators, staff, students and their parents to provide a safe school environment. Provide law enforcement and police services to the school, school grounds and areas adjacent to the schools. Investigate allegations of criminal incidents per police department policies and procedures. Enforce state and local laws and ordinances. Make appropriate referrals to juvenile authorities or other governmental agencies. Core Services include;  Be highly visible within the school, attend and participate in school functions.  Work with school administrators to keep the Schools Emergency Management Plan updated and participate in emergency drills and training.  Conduct training and presentations on youth‐related issues.  Dispatched Calls for Service  School Directed Calls for Service  Enforcement actions o Reports taken o Arrests o Summonses  Safe‐2‐Tell Follow Ups  Class Presentations  Special Events  Emergency Management Drill and Training Exercises. 022 Parks Administration The supervisor assigns work to FT, RPT, seasonal and provisional employees. They arrange and direct work for fertilizer and herbicide applications. Trouble shooting problems and responding to complaints. Hiring adequate staff, managing the parks budget, vouchers, purchase cards, and time sheet review. Administration is responsible for developing and monitoring budgets, reservations, grant and project administration, and personnel actions.  Number of shelter rentals per year  Number of vandalism incidents per year  Number of volunteer FTE per year  Number of complaints about condition of parks 023 Parks Maintenance & Development Responsible for tree care, turf, natural areas, irrigation, playground equipment, fertilizer and herbicide applications, mowing and trimming are regular activities. Staff develops planter designs and flower growing, care, and installations. Vandalism repair, supply stocking outside bathrooms is necessary.  Acres of turf mowed per week  Number of trees planted per year  Number of trees removed  Number of flowers planted annually 44 44 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 024 Athletic Fields Responsible for the maintenance and development of athletic fields. Maintenance includes striping, mowing, and trimming all take place. Soccer fields are overlaid at all parks. Soccer, football, and Lacrosse fields are held in City fields and parks and fields.  Number of City league Baseball games played per field  Tournament games played per field  Contacts made from customers through Facebook and city website  Number of events at soccer fields played by Cody schools 025 Paths/Trails Maintenance & Development Trails and pathways receive care for bathrooms, trash, vandalism, gravel repairs. Staff assists in construction, development, and volunteer oversight.  Miles of trail maintained by City  Number of vandalism incidents reported per year 026 Brush Removal Services Parks staff takes care of City brush chipping from City resident requests. Streets crew assists as needed. Brush is stored and available to the public for no charge.  Number of calls per service for brush pick up 027 Recreation Administration Recreation administration includes the Director, Rec Supervisor/Superintendent, Admin Assistant, and FT rec employees who perform administrative qualifying tasks. Brochure development, social media management. Weekly staff scheduling meetings, time sheet review, scheduling staff, Administration is responsible for developing and monitoring budgets, vouchers, purchase cards, reservations, grant and project administration, and personnel actions. Provides support to Shoshone Recreation District, Cody Recreation Foundation and Park County Parks and Recreation. Responsible for the administration oversight of the Recreation Center  Number of Facebook and website customer contacts 028 Recreation Youth Activities FT rec employees and several regular PT, seasonal and provisional employees. Development of programs and activities. Responsibilities include youth programs, fitness, athletics, and After School Activities Program (ASAP), Kidz on the Move, ASAP Beyond for school age youth. Expose participants to opportunities to experience a wide variety of  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs 45 45 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures affordable programs and special activities with the goal of enriching their physical and mental well‐being. PCSD 6 racquetball, and other life sports conducted during the school day at Rec Center. SD6 also uses city owned fields. 029 Recreation Adult Activities Responsibilities include adult programs, fitness, athletics, personal trainers, and fitness equipment maintenance. Expose multi‐ generational participants to opportunities to experience a wide variety of affordable programs and special activities with the goal of enriching their physical and mental well‐being.  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs 030 Recreation Special Events Recreation staff works closely with a variety of community businesses and individuals to continue to offer a number of unique programs such School’s Out, Stay Safe‐‐a safety program to encourage the public to recognize and utilize the Recreation Center as a safe place during out‐of‐school time, the Runner’s Stampede, Halloween Carnival, NBA All‐Stars, and Triathlon events.  Number of events held  Hours of staff time per event 031 Aquatics Administration Responsible for the administration of aquatic related tasks such as budget, vouchers, purchase cards, aquatics related programs, weekly staff scheduling meetings, time sheet review, scheduling aquatic staff, brochure, and social media for programs offered at the Recreation Center. This division works with the dry side for events promoting the Center.  Number of group reservations per year 032 Aquatics Youth & Adult Activities Promotes water safety, leisure, fitness, competitive and recreation opportunities that enrich the lives of people. The aquatic facility is utilized for group reservations, birthday parties, swim lessons held year‐round, private lessons, and program activities for homeschool kids and parents. PCSD 6 use of pools, racquetball, kayak and other life sports conducted during the school day at Rec Center. SD6 also uses city owned fields and the aquatic facility is utilized for PCSD6 competitive swim meets and practices. Also included is CKATS (Cody Kountry Aquatic Swim Team).  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs  Number of birthday party rentals per year  Number of school district hours & events  Number of CKATS hours & events 46 46 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 033 Aquatics Safety Training Responsible for developing and implementing swim‐based courses, aquatic in‐services, train lifeguards, and instructors. Adult & Pediatric First Aid/CPR/AED, and Basic Babysitting Training.  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs 034 Aquatics Special Events School’s Out, Stay Safe—a program to encourage the public to recognize and utilize the Recreation Center as a safe place during out‐of‐school time. Staff offers a variety of activities on early dismissal and no‐school days. Most programs are offered FREE to members or a daily entrance fee for nonmembers. Non‐members can inquire about donated guest passes for entry  Number of community events held at rec center  Hours of staff time  Number of out of area groups  Number of swim meets per year 035 Athletics Administration Responsible for coordinating athletic events, recruiting referees, score keepers, coordinating facilities, and registrations.  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs 036 Athletics Youth Programs Includes events, youth soccer and youth basketball.  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs 037 Athletics Adult Programs Includes volleyball, kickball, softball, and wiffleball.  Number of programs offered  Number of registrations  Number of cancelled programs  Number of new programs 038 Athletics Mini Golf City owned and operated mini golf course open in the spring and summer as well as for special events.  Number of rounds played  Number of party reservations 039 PROGRAM REMOVED 47 47 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 040 Recreation Facility Public & Day Use Daily use of the recreation and aquatics facility by members, non‐ members, groups, etc.  Number of daily visits  Number of memberships by type  041 Auditorium & Clubroom The auditorium and clubroom are City facilities available for the public to rent for social gathering or business such as auctions or craft shows.  Number of facility rental days per year  Number of events held per year  Number of table/chair rentals per year 042 Leased Facilities Facility functions for leased City‐owned buildings include providing support for Senior Center, Chamber of Commerce campus, and Nichol Mall.  Number of service calls by facility  Number of staff hours spent per facility  Number of months of vacancies 043 Public Works Administration Provides administrative direction and support to the public works units; implements and enforces department policies and procedures; maintains day‐to‐day operations, documentation and workflow.  Number of permits issued  Number of contractor licenses issued  Number of days to process meeting minutes 044 Engineering & GIS Provides engineering direction, review, and coordination for City functions. Maintain and update utility systems mapping, addressing, and GIS data. Provide project management, design oversight, and construction administration for capital improvement projects.  Percent of projects completed within budget  Number of working days to review development plans  Number of mapping, addressing, and/or GIS requests completed  Percent of capital projects completed 045 Planning, Zoning & Subdivisions Maintain a current master plan for the community; update the City’s land use and subdivision regulations; implement and administer the City’s land use and subdivision regulations and permitting processes; provide information regarding development rules and regulations, manage the Sheridan Ave sidewalk encroachment permit process, serve as staff to the P&Z Board, and provide enforcement of all associated regulations. Includes administrative support and management of the program.  Average # of days to process P&Z Board applications not requiring public notice (includes site plans, subdivisions, fence variances) from date of application to Board decision.  Average # of days to process P&Z Board applications requiring public notice (includes conditional use permits and special exemptions)  Percent of complete P&Z applications processed in 30 days or less  Percent of administrative sign reviews completed in 3 days or less 48 48 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 046 Building Inspection Enforce building codes and contractor licensing requirements: review building plans, issue building permits, perform inspections, issue correction notices, issue certificates of occupancy, serve as staff to the contractor's board, review contractor applications and renewals, and maintain associated codes. Includes administrative support and management of the program.  Number of scheduled inspection appointments (Multiple inspections during single appointment only counts as one appointment. Does not include fence and roof inspections which are typically done in bulk w/o scheduled appointment.)  Percent of inspections performed within one work day of request, or as requested  Average # of working days to process building permit for new residential construction  Average # of working days to process building permit for residential additions/alterations  Average # of working days to process commercial permit applications  Total number of building permits issued  Number of new contractor licenses issued  Number of contractor license renewals processed 047 Streets Maintenance Provides responsive and effective management and maintenance of streets, alleys, curbs, gutters and storm drainage.  Number of road miles at 80% condition  Number of road miles at less than 80% condition  Number of alley miles graded  Percentage of drainage basins and pipe cleaned annually  Miles of road chip sealed annually  Response time to pot hole repair requests 048 Sign Maintenance Installs and maintains all traffic control signs throughout the City in accordance with the Manual of Uniform Traffic Control.  Percentage of signs inspected annually  Number of signs changed out or replaced  Number of new signs installed 049 Street Sweeping Removal of dirt and debris from City roadways.  Number of curb miles swept per hour 49 49 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 050 Snow Plowing & Snow Removal Plowing of streets and the removal of accumulated snow. Seasonal snow removal for property adjacent to City parks, pathways, and City facilities.  Percentage of snow routes completed within 4 hours of notification  Number of after‐hours call outs  Number of hours spent on each priority route  Number of calls for snow shoveling events in parks 051 Solid Waste Administration Provides administrative direction and support for the Solid Waste functions; implements and enforces policies and procedures; maintains day‐to‐day operations, documentation and workflow. Provides budget development and tracking, and financial oversight.  Number of timely personnel evaluations performed  Number of complaints received  Number of missed dumpsters/rollouts  Response time to requests for service changes 052 Solid Waste Collection Responsible for the collection of household and commercial solid waste and green waste within the municipal bounds.  Number of miles driven  Number of containers picked up  Tons of green waste picked up 053 Solid Waste Disposal Responsible for the disposal of collected household and commercial solid waste at the landfill.  Number of trips to the landfill  Tons disposed of at the landfill 054 Recycling Responsible for the diversion of recyclable materials from the waste stream.  Tons of carboard picked up  Tons of materials collected at the recycling center 055 Hazardous Waste Collection Coordination with Park County and Park County Weed & Pest to collect hazardous waste materials.  Tons collected  Number of collection events 056 Grass Collection Responsible for the collection of green waste within the municipal bounds.  Tons collected 057 Large Item Pickup A service program provided during part of the year that allows citizens to all the City to collect large items such as furniture, appliances, etc. for disposal.  Number of tons disposed  Number of service requests received  Number of service requests completed within 1 week of request 50 50 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 058 Water Administration Provides administrative direction and support for the water functions; implements and enforces policies and procedures; maintains day‐to‐day operations, documentation and workflow; provides budget development and tracking, and financial oversight.  Number of timely personnel evaluations performed  Number of complaints received 059 Treated Water Responsible for the efficient and cost‐effective distribution of treated water through the municipality. The water shall be provided at a sufficient pressure and volume to meet firefighting standards as set by the DEQ and International Fire Code. Provide responsive and effective management and maintenance of the water distribution system.  Number of new services  Number of water samples tested  Number of water breaks repaired  Percentage of water losses  Percentage of mains leak detected annually  Number of linear feet of mains rehabilitated or replaced 060 Raw Water Responsible for the efficient and cost‐effective distribution of raw water in available areas in the municipality.  Number of leaks repaired  Number of linear feet of mains rehabilitated or replaced 061 Wastewater Administration Provides administrative direction and support for the wastewater functions; implements and enforces policies and procedures; maintains day‐to‐day operations, documentation and workflow; provides budget development and tracking, and financial oversight.  Number of timely personnel evaluations performed  Number of complaints received 062 Wastewater Collection Responsible for the efficient and cost‐effective means of collecting wastewater throughout the municipality. Provide responsive and effective management and maintenance of the wastewater system. The maintenance of the collection system shall be completed in a way that meets standards as set by the EPA and DEQ.  Miles of lines jetted annually  Miles of mains root sawed annually  Miles of mains rehabilitated or replaced annually  Number of reported backups per mile of main 063 Wastewater Treatment Responsible for the efficient and cost‐effective means of treating the collected wastewater from the municipality. Provides responsive and effective management and maintenance of the treatment facilities. The maintenance of the treatment system is completed in a way that meets standards set by the EPA and DEQ.  Number of days in compliance with discharge permit  Number of days out of compliance with discharge permit  Number of MGD treated 51 51 ---PAGE BREAK--- Program Descriptions & Performance Measures (updated 03/2019) Program # Program Name Description Performance Measures 064 Electric Administration Provides administrative direction and support for the electric functions; implements and enforces policies and procedures; maintains day‐to‐day operations, documentation and workflow.  Number of inventory errors 065 Electric Engineering and GIS Responsible for review of new developments and site plans, designing distribution system layouts, and estimating project costs; Maintain and update electric system mapping and GIS data; provide electrical distribution system loss monitoring, design of system upgrades, and equipment specifications; provide utility rate review and updates to retail rate structure.  Number of safety incidents annually  Percentage of system losses  Number of system designs prepared  Number of plans reviewed 066 Electric Distribution Responsible for the construction and maintenance of distribution lines and street lights; responds to system outages and customer complaints; determines causes of disruptions and develops mitigation strategies; periodic infrared camera survey of lines and equipment.  Number of service disruptions  Number of after‐hours call outs  Miles of lines checked with infrared 067 Substations Responsible for inspections; prepares and directs load transfers for routine maintenance; downloads and reviews equipment logs; implements system coordination study setting changes.  Number of substation inspections performed  Number of transformer tests performed 068 Concerts in the Park The Concerts in Park series offers free outdoor concerts weekly in July and August each year.  Number of concert attendees  Number of sponsorships received 069 Cody Public Arts Responsible for the promotion of selecting and acquiring artwork to exhibit in public places within the community  Number of artworks on display 070 Customer Utility Services Installation and maintenance of electric meters; responds to service calls for non‐distribution items (on the “private” portion of the electric service); performance of electric service set‐up and turn off based on direction received from Utility Billing; testing and upgrade of electric meters to maintain accuracy.  Number of meters tested  Number of new electric services installed  Number of electric shut‐offs performed 52 52 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget City-wide Revenue The FY19-20 budget includes $39,172,736 in revenue City-wide. This represents an overall decrease of approximately 3% from the prior fiscal year. Of the total revenue, the Electric Fund encompasses 32% of revenue City-wide. The second largest fund is the General Fund with 24% of the total revenue. Revenue Summary by Fund FY18-19 Budget FY19-20 Budget Amount Change Percent Change 10. GENERAL FUND 9,600,262 9,316,292 (283,970) -3.0% 33. VEHICLE REPLACEMENT FUND 476,681 570,317 93,636 19.6% 35. LODGING TAX FUND 127,000 126,750 (250) -0.2% 36. CODY PUBLIC ART FUND 6,251 5,000 (1,251) -20.0% 37. PASS THROUGH GRANTS FUND 6,748,360 6,319,969 (428,391) -6.3% 39. SPECIFIC PURPOSE TAX FUND 2,043,463 10,000 (2,033,463) -99.5% 52. SOLID WASTE FUND 2,303,560 2,252,830 (50,730) -2.2% 53. WATER FUND 4,677,971 4,690,821 12,850 0.3% 54. WASTEWATER FUND 2,220,369 3,408,307 1,187,938 53.5% 55. ELECTRIC FUND 12,254,600 12,472,450 217,850 1.8% Grand Total 40,458,519 39,172,736 (1,285,783) -3.2% Governmental Type Funds Revenue Governmental-Type Funds are used to account for activities which are not typically self-supporting and rely on tax sources such as public safety, streets, parks, recreation, community development and administration. The Governmental-Type funds of the City of Cody include the General Fund, the Lodging Tax Fund, the Specific Purpose Tax Fund, and the Vehicle Replacement Fund. These funds account for approximately 42% of the City’s total revenue. Revenue Summary by Category 10. GENERAL FUND 33. VEHICLE REPLACE- MENT FUND 35. LODGING TAX FUND 36. CODY PUBLIC ARTS FUND 37. PASS THROUGH GRANTS FUND 39. SPECIFIC PURPOSE TAX FUND Total 410. LOCAL TAXES 960,243 0 0 0 0 0 960,243 420. INTERGOVERNMENTAL 5,544,001 0 126,000 0 0 0 5,670,001 430. LICENSES & PERMITS 325,000 0 0 0 0 0 325,000 440. FINES & ASSESSMENTS 91,000 0 0 0 0 0 91,000 450. CHARGES FOR SERVICES 1,268,699 0 0 0 0 0 1,268,699 460. MISCELLANEOUS REVENUE 253,012 33,000 750 0 0 10,000 296,762 470. OPERATING GRANTS 12,776 0 0 0 0 0 12,776 471. PASS THROUGH GRANTS 0 0 0 0 6,319,969 0 6,319,969 472. OPERATING CONTRIBUTIONS 246,561 0 0 5,000 0 0 251,561 480. INTERFUND TRANSFERS 615,000 537,317 0 0 0 0 1,152,317 Grand Total 9,316,292 570,317 126,750 5,000 6,319,969 10,000 16,348,328 53 53 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget Within the Governmental Type Funds, the City of Cody has several types of operating revenue sources to support the services and programs provided to citizens. These include Local Taxes, Intergovernmental Revenues, Licenses & Permits, Fines & Assessments, Charges for Services, Miscellaneous Revenues, Operating Grants & Contributions and Operating Transfers. The Governmental-Type Funds also receive revenue from pass through grants and capital grants and contributions. Cities and towns in Wyoming have virtually no local decision-making authority in assessing taxes. The Wyoming Constitution limits that authority to the Legislature. Although the Legislature has given some taxing authority to municipalities such as property taxes, franchise fees, and certain user fees the bulk of General Fund revenues are closely controlled by the State. Local Taxes Local taxes are those which the City has the legal authority under State Statutes to assess and can be utilized to fund city services such as public safety, streets maintenance, parks and administrative operations. The City of Cody assesses two types of local taxes: Ad Valorem (property) Taxes and Franchise Fees. Local taxes account for 6% of the total revenue for the Governmental-Type funds.  Ad Valorem (property) Taxes Ad Valorem (Latin for “according to value”) tax revenue is based on the assessed valuation of properties within the City’s taxing district, as set by the Park County Assessor’s office. The City of Cody assesses 8 mills annually. By State Statute, three of these mills are allotted to the local Fire District. Because of this allotment, the City receives 5 mills in revenue. A “mill” is equal to 1/1,000 of a dollar. Payments are disbursed from the County on a basis, the bulk of which occur in November and January. There is a one month lag between the time of collection and disbursement to the City. Gross products of mineral and mines is taxed at one hundred percent (100%), property for industrial purposes is eleven and one-half percent (11.5%) and all other property real or personal is taxed at nine and one-half Authority: Article 15, Section 6 of the Wyoming Constitution, W.S. 39-13-101 through 39-13-111  Franchise Fees Franchise fees are charged against gross receipts to utility-type service providers such as telephone and cable services for the right to use the City’s right of way and easements to provide their services. The rates charged are based on agreements with the various service providers and currently ranges between 1% and 5% of gross revenues. Franchise fee payments from outside service providers are remitted quarterly. Authority: Wyoming State Statute 15-1-103(a)(xxxiii) 54 54 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget Intergovernmental Revenues Intergovernmental revenues are those revenues received from Federal, State or other local government sources which are used to support general City operations. Often these sources are derived from taxes assessed at the Federal or State level and distributed based on formulas to local governments. The City of Cody receives several types of intergovernmental revenue such as Motor Vehicle Fees, Cigarette Taxes, Gasoline Taxes, Mineral Royalties, Mineral Severance Taxes, Lodging Taxes, Weed and Pest Allocation and Sales & Use Taxes. Intergovernmental revenues account 35% of the total revenue for the Governmental-Type funds.  Motor Vehicle Fees State law requires payment of an annual registration fee for all vehicles with the amount of the fee based on the use and class of the vehicle. Fees collected for the registration of Wyoming based commercial vehicles or fleets are distributed to the county in which each vehicle or fleet is principally located. Fees collected for the registration of non-Wyoming based commercial vehicles or fleets, rental vehicles, utility trailers and rental trucks are distributed to the counties in the ratio that the total miles of primary, secondary and interstate highways in each county bears to the total miles of primary, secondary and interstate highways in the state. Fees collected are distributed by county treasurers in the same proportions and manner as property taxes are distributed. Payments are disbursed from the County on a basis. Authority: Wyoming State Statute 31-3-101(a)(i) and 31-3-103(b)  Cigarette Taxes Wyoming imposes an excise tax of $.006 on each cigarette or 12 cents per package of 20 cigarettes sold by a wholesaler. The distribution rate to the State General Fund is 25.5% of tax collected with 74.5% of the tax collected distributed to incorporated cities, towns and counties where cigarettes are sold. There is also a 20% excise tax on other tobacco products. Thirty-three and one-third percent (33 1/3%) of the taxes collected is distributed to incorporated cities and towns and to boards of county commissioners in the proportion the cigarette taxes derived from sales within each incorporated city or town or county bears to total cigarette taxes collected. Payments are disbursed by the State on a basis and there is a one month lag between the time of collection and disbursement to the City. Authority: Wyoming State Statute 39-18-101 through 39-18-111  Gasoline Taxes Tax is levied and collected on all gasoline and special fuel diesel used, sold, or distributed for sale or use in the state. The total gasoline tax is twenty-three cents per gallon. The State is responsible for the collection and redistribution of the tax to the city on a basis and the allocation is as follows:  Thirteen and one-half percent (13.5%) distributed to counties for county road fund.  Fourteen percent (14%) is credited to the state treasurer for the counties’ road construction account.  Fifteen percent (15%) is distributed to the State highway fund and an amount equal to the cost of the technology transfer program or thirty-one thousand two hundred fifty dollars ($31,250.00) whichever is less.  The rest is distributed to cities or towns of which seventy-five percent (75%) is based on taxes paid on gasoline sold in municipality and twenty-five percent (25%) is based on the population of each city or town to the total population of towns and cities. Authority: Wyoming State Statutes 39-17-101 through 39-17-111 and 39-17-201 through 39-17-211 55 55 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget  Federal Mineral Royalties Wyoming Statutes provide that 9.375% (limited to a total distribution of $198,000,000) of the Federal Mineral Royalties received by the State of Wyoming, be distributed to incorporated cities and towns to be used for planning, construction or maintenance of public facilities or providing public services. Any city or town may expend these revenues or pledge future revenues for payment of revenue bonds issued to provide public facilities. Pledges of this income for revenue bonds shall not exceed ten (10) years. Each city or town with a population over 325 receives a $15,000 base payment. For towns under 325 the base payment is $12,000. Estimates are received from forecasts by the State’s CREG (Consensus Revenue Estimating Group). The amount to be distributed is based on the municipalities within each county ratio of county school Average Daily Membership (ADM) to the total State’s ADM. The State distributes funds on a quarterly basis. The annual distribution is re-evaluated in October and January of each year, and the October payment is adjusted for any variances. The base payment is usually included in the July payment. One percent of these revenues are credited to the state general fund as an administrative fee. Authority: Wyoming State Statutes 9-4-601  Severance Taxes This tax is levied by the State of Wyoming on the extraction of oil, gas, and minerals. Depending on revenues, a maximum of $155 million in severance taxes is distributed by varying percentage to the State General Fund, water development accounts, the highway fund, capital construction funds, counties and county road construction funds, and cities. Cities receive 9.25% of the severance tax distribution. The distribution of severance taxes to cities and towns is based on population. Each municipality receives an amount proportional to the percentage of the population of the municipality to the state incorporated population. Taxes are distributed on a quarterly basis. Estimates are made by the State yearly and adjusted in October for differences of estimated versus actual revenues. Authority: Wyoming State Statutes 39-14-201 through 39-14-802  Lodging Taxes The source of this revenue is from a 4% tax on lodging services. Taxes collected by vendors are first returned to the State where a 1% administrative fee is deducted. The remaining 99% is returned to the county of origin where 90% is directed towards promoting travel and tourism. The remaining 10% is distributed to the cities and towns within the county based on the percentage of collections within the jurisdictions. To continue the tax it must be approved by voters at every other general election. Authority: Wyoming State Statutes 39-15-204(a)(ii)  Sales & Use Taxes Sales taxes of 4% are levied by the State of Wyoming upon all sales, purchases and leases of tangible property made within the State. Revenues collected are transferred to the State Treasurer. The State retains 69% of the taxes collected. The State then deducts 1% for the guaranteed County allocation and 1% for the State’s administrative fee. The remaining net municipal share is distributed between the County and cities and towns within the County based on population. Use taxes of 4% are levied by the State of Wyoming on purchases of tangible personal property made outside Wyoming for use, storage or other consumption inside Wyoming. The distribution of use tax is distributed in the same manner as sales taxes. 56 56 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget In addition to the State sales and use tax imposed, any county of the State may impose an excise tax not to exceed 2% to be used in a specified amount for specific purposes authorized by the qualified electors. In November 2016 Park County voters approved a 1-cent additional sales tax for the purpose of completing chip sealing, ADA ramp installations and phase 2 of the wastewater treatment facility project. Tax revenues are disbursed by the County to the City on a basis. The tax was fully collected in FY18-19 and no specific purpose tax revenues are budgeted for FY19-20. Authority: Wyoming State Statutes 39-15-101 through 39-15-111 and 39-15-204  Weed & Pest Allocation The City receives a portion of the revenue generated from the mill levy of the Park County Weed and Pest District each year. The District levies 1 mill against the City’s total assessed valuation and remits to the City 85% of the taxes collected after expenses. These funds are required to be used to control noxious weeds and pests within City limits. Authority: Wyoming State Statutes 11-5-111 through 11-5-115  Lottery Distribution The City receives a portion of the revenue generated from the Wyoming Lottery which features Powerball and Cowboy Draw games. At least once per fiscal year, these monies shall be paid by the treasurer to the treasurers of the counties, cities and towns for payment into their respective general funds. As nearly as practical, at least forty-five percent (45%) of the net proceeds from the sale of lottery tickets or shares shall be made available as prize money. The percentage of the balance that will be distributed to each county and its cities and towns is determined by computing the percentage that sales of lottery tickets collected by retailers in each county including its cities and towns bear to total sales of lottery tickets collected by retailers in all counties including their cities and towns. This percentage of the monies shall be distributed within each county as follows: To each county in the proportion that the population of the county situated outside the corporate limits of its cities and towns bears to the total population of the county including cities and towns; (ii) To each city and town within the county in the proportion the population of the city or town bears to the population of the county. Authority: Wyoming State Statutes 9-17-111(b)  Direct Distribution Funding For several years the Wyoming State Legislature has appropriated funds from the Wyoming Mineral Trust Fund Reserve Account to be directly distributed to cities, towns and counties based on a complex formula. These funds are not considered grants and are not guaranteed from year to year. Authority: Legislative appropriations 57 57 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget  Fuel Tax Reimbursement Per state statutes the City of Cody receives a fuel tax refund on un-dyed diesel gallons used by the City. The refund rate is $0.23 per gallon and payments are received Authority: Wyoming State Statute 39-17-209(c)(v)(B) Licenses & Permits Wyoming Statutes allow cities and towns to impose a license fee on any business conducted within the municipality for the purpose of raising revenue. The City of Cody assesses license fees for liquor establishments and contractors as well as general business licenses for certain types of businesses. The City also assesses building permit and encroachment permit fees. Licenses and permits account for 2% of the total revenue for the Governmental-Type funds.  Liquor Licenses The State gives authority to City and Town Councils to issue certain liquor licenses. There are currently 40 licensed liquor establishments within City limits. The City can issue the following types of liquor licenses:  Retail liquor license  Limited (club) retail liquor license  Resort liquor license  Restaurant liquor license  Special malt beverage permit  Microbrewery permit and satellite winery permit  Bar and grill liquor license  24-hour malt beverage and 24-hour catering permits Authority: Wyoming State Statutes Title 12 and City Ordinances Title 3, Chapter 2  Contractor Licenses This is a fee charged to certain construction contractors doing business within the corporate boundaries of Cody. The licensing fee is $100 annually and there are approximately 255 active contractors licensed to do business within the City of Cody. Authority: City Ordinances Title 9, Chapter 3  General Business Licenses The City imposes various general licensing and permitting requirements for certain business activities within the City limits. These include:  Transient Merchant Licenses – The City charges an annual fee for out-of-area merchants who wish to do business on a temporary basis within the City boundaries. There is an annual fee of $300 and the City issues approximately 4-6 licenses per year.  Pawnbroker License – This is a fee charged to all businesses who engage in pawnbroker activities. The City also requires that the business obtain a license from the State before qualifying for the City license. The annual fee is $100 per license. There is currently 1 licensed pawnbroker within City limits.  Taxi Licenses – All taxicabs operating within City boundaries must be licensed with the City. The annual fee is $25 per taxi. There are currently 5 licensed taxicab operators within City limits.  Miscellaneous Permits – The City requires various other types of permits for activities such as 58 58 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget parades, sound cars, and fireworks sales. These permits are generally issued for one-time use, although permits such as the fireworks sales are issued for a calendar year. Fees vary depending upon the type of permit issued. Authority: City Ordinances Title 3 and Wyoming State Statute 15-1-103(a)(xiii)  Building Permits For work within the City limits a permit is required for any person, firm, or corporation to erect, construct, enlarge, alter, repair, improve, convert, or demolish any building or structure regulated by the International Conference of Building Officials and International Code Council (ICC). Most permits are based on the valuation of the work to be done and projected revenues are based on historical trends and expected new and continuing construction levels. Permit fees are approved and adopted by the Governing Body by resolution. Building permits are issued on an application-basis and vary in the number issued each year depending on the construction activities going on within the City limits. On average, the City issues about 700 permits annually. Authority: City Ordinances Title 9, Chapter 2 and Resolution 2011-09  Encroachment Permits The City issues encroachment permits for all excavations to any street, curb and gutter, sidewalk, and alley or for the storage of materials and equipment on City streets. The permit fee is $30 plus a deposit of $150 for the storage of materials and equipment on City streets. The deposit is refunded if no street repairs are required due to damage from the stored materials. Encroachment permits are issued on an application-basis and vary in the number issued each year. On average, the City issues approximately 40 encroachment permits annually. Authority: City Ordinances Title 7, Chapter 2 Fines & Assessments Court fine revenues include funds received by the City through its Municipal Court for traffic violations, municipal code violations, and criminal violations. Assessments include reimbursements for court- appointed attorney and incarceration costs. Fines and assessments account for 1% of the operating budgets for the Governmental-Type funds.  Court Fines Court fine revenues are derived through the collection of fines assessed through Municipal Court for violations of State or City laws. The bond schedule for the various offenses cited into Municipal Court is set by the Judge. Authority: City Ordinances Title 5, Chapter 2 59 59 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget  Court Appointed Attorney Reimbursements In cases where the offense committed carries a possible jail sentence the Judge may assign a court- appointed attorney to the defendant. The City pays the attorney fees as they are billed and if ordered by the Judge, the defendant reimburses the City for the costs. Authority: City Ordinances Title 5, Chapter 2  Incarceration Cost Reimbursements The City of Cody pays a $30 per day fee to the Park County Detention Center for defendants incarcerated on City charges. In many cases, the Judge will order the defendant to reimburse the City for these costs. Authority: City Ordinances Title 5, Chapter 2 Charges for Services Charges for services, also referred to as user fees, are fees charged directly to the end user for the cost of providing specific services to that user. Sources of this revenue category include penalties assessed on delinquent utility accounts, service application fees, production of public records, development fees, recreation memberships & program fees and facility rentals & leases. Charges for services account for 8% of the operating budgets for the Governmental-Type funds.  Utility Penalties & Fees On average, the City sends out approximately 1,400 shut off notices and performs approximately 200 actual service disconnections annually. The City assesses four types of utility penalties & fees for utility accounts:  An application fee of $10 to perform a risk assessment and set up a new utility account  A finance charge of 1.5% per month is assessed on balances outstanding over 30 days.  Accounts which are 35 days delinquent are scheduled for service disconnection and a $30 fee is assessed for the delivery of a shut off notice.  If, at 45 days, an account is still delinquent service will be disconnected and additional fees of $70 are assessed to restore service. Authority: City Ordinances Title 8 Chapter 1, Article III and Title 1, Chapter 8  Development Fees The City of Cody assesses fees for new subdivisions and developments based on a fee scheduled set by Council Resolution. Development fee revenue can vary significantly from year to year based on economic and construction industry factors. Authority: City Ordinances Title 9, Chapter 2 and Resolution 2011-09  Recreation Membership and Program Fees The City of Cody operates the Paul Stock Aquatics & Recreation Center. This facility was built using donated funds and given to the City to operate. The cost of operating the facility is partially recovered through membership and program fees. Some programs are self-supporting while others are subsidized by the General Fund. The City has several levels of memberships available. Authority: Council action 60 60 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget  Facility Rentals and Leases The City of Cody charge various facility rental fees for City owned facilities such as ball fields, recreation center, and the auditorium. In addition, the City leases several City-owned buildings to local non-profit organizations and businesses. Current leases include the Senior Center building, the Stock Center building, the Nichol Mall office space, land at the Animal Shelter and Ice Arena, and the rooftop communications tower at the Recreation Center building. Authority: Council action Miscellaneous Revenue Miscellaneous revenues include investment income and other revenue sources which cannot be easily categorized into a specific line item in the budget such as city maps, copies, police reports, returned payment fees, etc. Miscellaneous revenues account for 2% of the total revenue for the Governmental- Type funds.  Interest Income The City of Cody earns interest income on a variety of investments in AAA and AA rated fixed income government issued instruments, certificates of deposit, and sweep money market funds. Investments are laddered with maturities ranging from 1 to 10 years with an average yield of 2.2%. Authority: Council action  Oil Royalties The City receives owner royalties from Merit Energy from their oil pumping activities on City-owned properties. The royalties are paid and are based on the gross quantity and valuation of the oil times the ownership share index. Authority: N/A  Other Miscellaneous Revenues The City receives revenues from various miscellaneous sources including vending & concessions, board reimbursements, sale of assets and other revenue sources which cannot be easily categorized into a specific line item in the budget such as city maps, copies, police reports, returned payment fees, etc. Authority: N/A  School Resource Officer Reimbursement The School Resource Officer (SRO) is a law enforcement officer who is assigned primarily to the Cody High School but supports the Cody Middle School and the three elementary schools in Cody. The main goal of the SRO is to prevent juvenile delinquency by promoting positive relations between youth and law enforcement. The City receives a reimbursement from the Park County School District at 75% of the officer’s wages and benefits for the school year. Authority: by agreement with Park County School District #6 61 61 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget Operating Grants and Contributions The City receives various operating grants and contributions from other governmental agencies and organizations. Most grants and contributions vary from year to year in amount and source however the City does have a permanent endowment through the Wyoming Community Foundation for the operation of the Recreation Center. The City also participates in the School Resource Officer program which is partially funded through a reimbursement by the Park County School District Grants, contributions and reimbursements account for less than 2% of the operating budgets for the Governmental-Type funds.  Paul Stock Foundation Endowment In 2000, the Paul Stock Foundation established a permanent endowment through the Wyoming Community Foundation for the purpose of the operation and maintenance of the Paul Stock Aquatics and Recreation Center. Revenues are based on 4% of the average fair market value of the fund based on the prior twelve quarters performance. Distributions are made annually in February. Authority: Paul Stock Foundation Declaration of Gift  Shoshone Recreation District Contributions The Shoshone Recreation District provides an annual contribution to the City of 32% of their mill levy plus reimbursement for certain recreation program expenses and marketing costs. The purpose of these contributions is to support the operations of the Recreation Center and its programming. Authority: Shoshone Recreation District Board Action  Open Space Contributions As part of major subdivision developments of 5 lots or greater, an area or areas of land or the cash equivalent thereof shall be conveyed to the City for parks, fire stations, recreational areas and other public uses. The dedication of land or cash in lieu of land shall be at the sole discretion of the city council, with recommendation from the planning and zoning board and the parks and recreation department. The cash-in-lieu-of-land payments are set aside as restricted funds for the future development of park areas within the City. Authority: City of Cody Ordinances  Operating Grants & Other Contributions The City participates in various grant opportunities depending on the applicable projects and/or grants available. Since grant opportunities cannot be projected from year to year this revenue source can fluctuate greatly. The City also receives contributions from various entities and individuals for maintenance of the parks, the concerts in the park series, after school activities program, recreation programs and other operational activities. Some ongoing grants the City typically receives annually include:  Wyoming Association of Sheriffs and Chiefs – alcohol and tobacco compliance checks  Wyoming Arts Council & Park County Travel Council – Concerts in the Park Authority: Granting agency agreements 62 62 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget Pass Through Grants Pass through grants are those grants that are received by the City from a Federal or State government agency to transfer or spend on behalf of a beneficiary recipient. The City of Cody periodically participates in pass through grants through the Wyoming Business Council. Pass through grants account for 39% of the operating budgets for the Governmental-Type funds. Authority: Granting agency agreements Capital Revenue The City receives various capital grants and contributions from other governmental agencies and organizations. Most grants and contributions vary from year to year in amount based on the projects being funded. The Governmental Funds have no capital revenue for this fiscal year.  Capital Grants The City participates in various grant opportunities depending on the applicable projects and/or grants available. Since grant opportunities cannot be projected from year to year this revenue source can fluctuate significantly. Detailed information regarding the capital grants budgeted for this fiscal year is listed in the Grants Overview section of the budget. Authority: Granting agency agreements  Capital Contributions Depending on the nature of a capital project the City may receive capital contributions from developers or other governmental agencies to reimburse the City for all or portions of capital projects. Since these contributions cannot be projected from year to year with any certainty this revenue source can fluctuate significantly. Authority: Contributing agency agreements Interfund Transfers The City of Cody utilizes interfund transfers for both operating and capital purposes such as allocations to the Vehicle Replacement Fund, operating transfers from the Lodging Tax fund to the General Fund to finance community events and activities paid for by General Fund departments, and operating transfers from the Enterprise Funds to the General Fund to pay for costs associated with accounting, utility billing, and other administrative services paid for by the General Fund. Detailed information regarding the interfund transfers for this fiscal year is presented in the Interfund Transfers Overview in the budget document. These revenues account for 7% of the total revenue for the Governmental-Type funds. 63 63 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget Business-Type Funds Revenue Business-Type funds are established to provide goods and services to the general public in exchange- type transactions and are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing these services to the general public on a continuing basis be financed or recovered primarily through user charges. These funds also generate revenue from investment income, capital grants & contributions and miscellaneous sources. Business-type funds are not tax-supported like the Governmental-Type funds. The Business-Type funds of the City of Cody include the Solid Waste Fund, Water Fund, Wastewater Fund and Electric Fund. These funds account for 58% of the City’s total revenues. Revenue Summary by Category 52. SOLID WASTE FUND 53. WATER FUND 54. WASTEWATER FUND 55. ELECTRIC FUND Total 450. CHARGES FOR SERVICES 2,219,500 3,362,000 1,378,000 12,361,700 19,321,200 460. MISCELLANEOUS REVENUE 29,030 39,318 24,565 51,750 144,663 472. OPERATING CONTRIBUTIONS 4,300 0 0 59,000 63,300 600. CAPITAL REVENUE 0 1,289,503 2,005,742 0 3,295,245 Grand Total 2,252,830 4,690,821 3,408,307 12,472,450 22,824,408 Charges for Services Charges for services, frequently referred to as user fees, are fees charged directly to the end user for providing specific services to that user. Sources of this revenue category include charges for the sale of utility services, customer connection charges, and impact/plant investment fees. Costs of service analyses are performed for each fund typically a on a rotating 3-year basis to determine if the need for a rate modification exists. Rates may also be modified more frequently if determined necessary due to increased wholesale costs. Charges for services account 85% of the total revenue for the Business-Type funds.  Sale of Utility Services The City charges for the sale of water and electricity to customers as well as for the collection and disposal of solid waste (garbage) within City limits. The City also operates a wastewater treatment plant for which customers pay a fee based on their water usage. Other charges for services include a recycling fee, bulk water crane sales and the RV wastewater dump. Authority: City Ordinances Title 4 and Title 8  Customer Connection Charges The City charges various fees to customers for connecting to City water, wastewater and electric services. There are also fees for new subdivision developments, line extensions, pole attachments and plant investment fees. Authority: City Ordinances Title 4 and Title 8 64 64 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget  Sale of Recycling Materials The City sells the recycled materials collected at the Recycling Center such as plastic, aluminum cans, newspaper, office paper, cardboard and glass. Prices for recyclables vary significantly during the year however the City attempts to maximize revenues by storing materials when it is possible and selling them when prices are higher. The current pricing trend has been low for recyclables and is not expected to increase in the short term. Authority: N/A Miscellaneous Revenue & Operating Grants/Contributions These revenues include investment income and other revenue sources which cannot be easily categorized into a specific line item in the budget. Miscellaneous revenues and operating grants/contributions account for 1% of the total revenue for the Business- Type funds.  Interest Income The City of Cody earns interest income on a variety of investments in AAA and AA rated fixed income government issued instruments and money market funds. Investments are laddered with maturities ranging from 1 to 10 years with an average yield of 2.4%. Authority: Council action  Other Miscellaneous Revenue These are other revenue sources which cannot be easily categorized into a specific line item in the budget. Authority: N/A  Operating Grants & Contributions Typically, operating grants are not available for business-type funds however the Solid Waste Fund does receive a grant from Park County for the Recycling Center operations. Authority: N/A 65 65 ---PAGE BREAK--- REVENUE OVERVIEW City of Cody FY19-20 Budget Capital Revenue The City receives various capital grants and contributions from other governmental agencies and organizations. Most grants and contributions vary from year to year in amount based on the projects being funded. These revenues account for 14% of the total revenue for the Business-Type funds.  Capital Grants The City participates in various grant opportunities depending on the applicable projects and/or grants available. Since grant opportunities cannot be projected from year to year this revenue source can fluctuate significantly. Detailed information regarding the capital grants budgeted for this fiscal year is presented in the Grants Overview in the budget. Authority: Granting agency agreements  Capital Contributions Depending on the nature of a capital project the City may receive capital contributions from developers or other governmental agencies to reimburse the City for all or portions of capital projects. Since these contributions cannot be projected from year to year with any certainty this revenue source can fluctuate significantly. Authority: Contributing agency agreements  Loan Proceeds This year’s budget includes $1,536,313 in loan proceeds expected to be received during the fiscal year for the Wastewater Treatment Facility project. Detailed information regarding the loan is presented in the Debt Service Overview in the budget. Authority: Loan agency agreement 66 66 ---PAGE BREAK--- VEHICLE REPLACEMENT PROGRAM OVERVIEW City of Cody FY19-20 Budget Overview This fund was established in 1999 as an effort to provide a more systematic method of replacing equipment and spreading the cost of replacing such equipment over time. This activity provides funding for vehicle and equipment replacements in the General Fund and Enterprise Funds through an annual allocation from each City department into the Vehicle Replacement Fund. To fund this program an allocation has been made annually from the General Fund and Enterprise Funds into the Vehicle Replacement Fund. The transfers have varied from year to year due to equipment replacement needs and funding limitations. Annual allocations are calculated based on the estimated replacement amount of each piece of equipment, the number of years remaining until replacement is scheduled to occur, and the actual cash balance of the fund vs. the required cash balance at the time of replacement. Replacement Guidelines Replacement of City owned vehicles and equipment is based primarily on the following criteria: • The age of the vehicle/equipment in years and miles driven or hours operated coupled with the maintenance costs incurred during the projected life cycle of the vehicle or equipment as compared to its original purchase price. Each year the Vehicle Maintenance department recommends a replacement schedule that would allow the City to replace any vehicle or equipment that has maintenance costs meeting or exceeding the original purchase price. • Other considerations for replacement are: 1. Safety: is the vehicle safe to operate in its present condition and is it cost effective to repair it to a safe condition vs. replacement cost? 2. Cost: are the funds needed for replacement available at the time the vehicle/equipment needs replaced? 3. Availability: some vehicles, particularly Police type vehicles, are only manufactured during certain times of each model year. Replacement of these vehicles will need to be scheduled during this time frame. 4. Age and type of vehicle: is the vehicle or equipment obsolete either because of its age or new technology? 5. Maintenance repair costs: will the required repairs or the maintenance costs over the life of the vehicle surpass its original purchase price? 6. Value of asset: at what point in the life of the vehicle can the City realize the maximum return on its investment either through the sale or trade-in value of the vehicle or equipment? The various types of City owned vehicles have been placed into one of 11 different classifications. The classes and types of vehicles in each class are listed below: CLASS POLICE PATROL VEHICLES - Class vehicles consist of police patrol cars, trucks and S.U.V.s. These vehicles are used on a daily basis to provide police protection throughout the City. It is recommended that these vehicles be replaced every 6 to 7 years or when the odometer reading has reached 100,000 miles. These vehicles may also be replaced if or when the costs of repair and maintenance have exceeded the original purchase price of the vehicle. Since these ‘Police Package” type vehicles are only manufactured once a year it is recommended that the replacement process begin when the vehicle’s odometer reading reaches 90,000 miles. 67 67 ---PAGE BREAK--- VEHICLE REPLACEMENT PROGRAM OVERVIEW City of Cody FY19-20 Budget CLASS “A-1” OTHER POLICE VEHCLES - Class “A-1” vehicles consist of other police type vehicles used for administration, detectives, community services, etc. Since these vehicles do not receive the heavy day to day use associated with other Police type vehicles and they are not the “Police Package” type vehicles, replacement of these can be made after 10 years of service or when the odometer reading reaches 100,000 miles and provided the maintenance costs have not exceeded the original purchase price of the vehicle. CLASS PICKUP TRUCKS AND CARS - Class vehicles consist of administrative cars, pool cars, staff cars and ½ ton and ¾ ton pickup trucks that are used in the day to day operations of the City. These vehicles may be replaced after 10 years of service or when the odometer reading reaches 100,000 miles, provided the maintenance costs have not exceeded the original purchase price of the vehicle. Some of these vehicles, more specifically those used by the Parks Department for summer or temporary employees, may not attain the 100,000-mile mark within the 10-year period. The Vehicle Maintenance Division and the Division to which the vehicle has been assigned will monitor these vehicles to determine when, or if, the vehicle should be replaced. This decision will be based upon past and projected maintenance costs and the overall condition of the vehicle. CLASS SANITATION TRUCKS - Class trucks consist of the Sanitation Division’s trucks that are mounted with automated compactors. These trucks are used heavily on a daily basis throughout the City to collect and haul refuse to the sanitary landfill. Sanitation trucks may be replaced when the hour meter has registered 10,000 hours of service. This usually occurs somewhere within the 6th to 8th year of service. The benchmark set for hours of operation will affect the point within the 6 to 8 year range at which the vehicle can be replaced. Due to the length of time required to order, manufacture and receive delivery, it is recommended that the City begin the replacement process when the vehicle’s hour meter has registered 8,500 hours of service. CLASS HEAVY TRUCKS - Class trucks consist of dump trucks, sewer jets, winch trucks and other related trucks. The City relies heavily on these trucks and equipment, often on a daily basis for road repairs, snow removal, sanitary sewer maintenance, storm sewer maintenance and water line repair and maintenance. These trucks may be replaced after 10 to 15 years (at this point it is estimated that the mileage will have reached 100,000 miles) or 10,000 to 15,000 hours of service, provided the maintenance costs have not exceeded the original purchase price of the vehicle. The 5 year and 5,000 hour “gap” may be narrowed in the future through the purchase of heavier (GVW) trucks that are designed to effectively carry the loads required by the nature of the work the City crews perform. CLASS ELECTRIAL (SPECIALTY TRUCKS) BUCKET AND DERRICK TYPE TRUCKS - Class trucks consist mainly of the Electrical Division’s trucks. These trucks are usually designed to perform duties used in providing and maintaining electrical service to the City’s electric customers. These trucks may be replaced after 10 years of service; this number is based on the maintenance history of each truck and the experience of the Electrical Division personnel and their working knowledge of the trucks. These trucks may be retained beyond their 10-year replacement threshold after consideration has been given to the required repairs, necessary upgrades and the anticipated usage. CLASS STREET SWEEPERS AND RELATED TRUCKS - Class trucks consist of street sweepers, water tankers, distributor trucks and other related equipment. These trucks and equipment are used heavily during portions of the year and on many different projects throughout the city. Most of the usage occurs during the summer months. These trucks are considered a high maintenance vehicle due to the types of work they perform and the conditions to which they are exposed. These operating conditions may vary from being exposed to dusty and highly abrasive materials to extremely wet and muddy conditions during the same day. Replacement of these vehicles may be made within the range of 5 to 10 years or when the 68 68 ---PAGE BREAK--- VEHICLE REPLACEMENT PROGRAM OVERVIEW City of Cody FY19-20 Budget hour meter has recorded 5,000 operating hours, provided the maintenance costs have not exceeded the original purchase price of the vehicle. The benchmark established for hours of operation will affect the point within the range of 5 to 10 years at which the unit may be replaced. CLASS OFF-ROAD EQUIPMENT - Class equipment consists of backhoes, tractors, skid-steer loaders, small roller compactors and other light off-road equipment. The Public Works Divisions use much of the equipment on almost a daily basis; other pieces are used more extensively on a seasonal basis, depending on the Division and the time of year. This type of equipment may be replaced after 5 to 10 years of service or when the hour meter has recorded 5,000 hours of service, provided the maintenance costs of the equipment have not exceeded the original purchase price. The benchmark established for hours of operation will affect the point within the range of 5 to 10 years at which the unit may be replaced. CLASS HEAVY OFF-ROAD EQUIPMENT - Class equipment consists of motor-graders, loaders, heavy roller compactors and other related heavy equipment. This equipment may be purchased using a manufacturer’s “buy back” program. Replacement could be made anywhere within 5 to 10 years but could conceivably be broken down into 1-year increments. Some of this equipment receives only minimal usage during most of the year. The Vehicle Maintenance Division, in cooperation with the Division requesting the equipment, may consider renting or leasing some of this equipment as opposed to owning under- utilized equipment. CLASS OTHER OFF-ROAD EQUIPMENT - Class equipment consists of mowers, turf tractors and other small riding equipment usually associated with parks, ball-fields and other turf type areas. Some of this equipment is also used during the winter months for snow removal on City owned walks and small parking areas. Replacement of this type of equipment may be made after 3 to 6 years or when the equipment’s hour meter has recorded 3,000 hours of operating time, provided the maintenance cost of the equipment has not exceeded the original purchase price. CLASS LIGHT EQUIPMENT AND TOOLS - Class equipment and tools consist of chainsaws, concrete saws, pumps, generators, trimmers, push type lawnmowers etc. Replacement may be made when the total maintenance cost of the item exceeds the original purchase price. CLASS TRAILERS AND TRAILER MOUNTED EQUIPMENT - Class equipment consists of pull type trailers used to transport other equipment or material/supplies to job sites throughout the City. Class also includes trailer-mounted equipment or tools such as the underground cable puller used by the Electric Division and the trailer-mounted pumps used by the Water Division. Replacement of these types of trailers and equipment may be made when the total maintenance cost of the item exceeds the original purchase price or when the equipment has been deemed obsolete or unsafe to operate. EARLY REPLACEMENT - Early replacement of a vehicle or piece of equipment may occur when major expenditures are needed to restore the vehicle or equipment to a safe and efficient operating condition. Such expenditures would be for major accidental damages, large major component failures such as engine, transmission or other drive-train component failures. Major expenditures for repairs will not be made when the cost of repairs plus the salvage value of the vehicle in an un-repaired condition, exceeds the value of the vehicle in a repaired condition. No major repairs should be made when the vehicle or equipment is in the final months of its replacement schedule. Such repairs may be made when the repairs will successfully extend the useful life of the vehicle or equipment and the Division requesting the repairs has a legitimate need for the item beyond its proposed replacement cycle. 69 69 ---PAGE BREAK--- VEHICLE REPLACEMENT PROGRAM OVERVIEW City of Cody FY19-20 Budget FY19-20 Allocations and Replacements Allocations into the Vehicle Replacement Fund for this fiscal year are budgeted for $537,317. Based on the replacement schedule the expenditures from this fund are budgeted to be $765,326 for replacements in the General Fund, Solid Waste Fund, and Wastewater Fund. FY19-20 Budget Police Vehicle 48,326 Police Vehicle 48,000 Police Vehicle 52,000 Sanitation Truck 277,000 Street Sweeper 300,000 Wastewater Van 40,000 Grand Total 765,326 Ongoing Replacement Schedule Vehicle and equipment replacements are currently scheduled out through the year 2042 and total $9,210,055. Due to various factors such as trade in values and savings in estimated replacement costs this fund is doing well, even with the reduced level of funding over the years. As of July 1, 2019, this fund is estimated to be at 91% of the funding requirements based on the current replacement schedule. 70 70 ---PAGE BREAK--- 1 GENERAL FUND ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 10. GENERAL FUND Revenue 20. GENERAL GOVERNMENT REVENUE 001. Finance & Accounting 10-20-001-450-012. Records & Notary Fees -50 10-20-001-460-015. Purchase Card Rebate -1,400 Sub Total 001. Finance & Accounting -1,450 008. Municipal Court 10-20-008-440-001. Court Fines & Forfeitures -89,000 10-20-008-440-003. Incarceration Cost Reimb -2,000 10-20-008-450-012. Records & Notary Fees -50 10-20-008-460-014. Miscellaneous Revenue -1,300 Sub Total 008. Municipal Court -92,350 009. Utility Billing 10-20-009-450-016. Service Application Fees -7,500 10-20-009-450-019. Finance Charges & Late Fees -79,000 Sub Total 009. Utility Billing -86,500 013. City Clerk 10-20-013-430-004. General Business Licenses -2,500 10-20-013-430-005. Liquor Licenses & Permits -66,700 10-20-013-450-012. Records & Notary Fees -375 10-20-013-460-014. Miscellaneous Revenue -1,300 Sub Total 013. City Clerk -70,875 100. Unassigned 10-20-100-410-001. Property Taxes -707,243 10-20-100-410-002. Franchise Fees -253,000 10-20-100-420-001. Cigarette Taxes -71,000 10-20-100-420-002. State Direct Distribution -642,500 10-20-100-420-003. Federal Mineral Royalties -446,000 10-20-100-420-004. Fuel Tax Reimbursement -11,100 10-20-100-420-005. Gasoline Taxes -335,000 10-20-100-420-006. Special Fuels Tax -105,500 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 71 ---PAGE BREAK--- 10-20-100-420-007. Lottery Proceeds -68,000 10-20-100-420-008. Motor Vehicle Fees -176,000 10-20-100-420-009. Sales Tax -2,978,901 10-20-100-420-010. Severance Taxes -353,000 10-20-100-420-012. Use Tax -297,000 10-20-100-460-008. Interest Revenue -85,500 10-20-100-460-012. Oil Royalties -6,300 10-20-100-460-014. Miscellaneous Revenue -200 10-20-100-480-001. Transfers In - Franchise Fees -615,000 Sub Total 100. Unassigned -7,151,244 Sub Total 20. GENERAL GOVERNMENT REVENUE -7,402,419 30. POLICE REVENUE 001. Finance & Accounting 10-30-001-460-015. Purchase Card Rebate -1,100 Sub Total 001. Finance & Accounting -1,100 015. Police Administration 10-30-015-450-012. Records & Notary Fees -2,000 Sub Total 015. Police Administration -2,000 018. Patrol & Traffic 10-30-018-470-002. Grant - Alcohol Compliance -4,250 10-30-018-470-003. Grant - Tobacco Compliance -2,040 10-30-018-470-005. Grant - Bulletproof Vest 2019 -900 Sub Total 018. Patrol & Traffic -7,190 019. Special Programs 10-30-019-460-002. Bomb Squad Reimbursements -3,000 Sub Total 019. Special Programs -3,000 021. School Resource Officer 10-30-021-460-018. School Resource Officer Reimb -50,668 Sub Total 021. School Resource Officer -50,668 100. Unassigned 10-30-100-460-021. Contracted Duty Reimbursement -10,000 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 72 ---PAGE BREAK--- Sub Total 100. Unassigned -10,000 Sub Total 30. POLICE REVENUE -73,958 40. PARKS AND FACILITIES REVENUE 001. Finance & Accounting 10-40-001-460-015. Purchase Card Rebate -900 Sub Total 001. Finance & Accounting -900 022. Parks Administration 10-40-022-430-005. Liquor Licenses & Permits -2,050 10-40-022-430-007. Vendor Permits -500 Sub Total 022. Parks Administration -2,550 023. Parks Maintenance &Development 10-40-023-450-011. Public Facility&Equipment Rent -9,436 10-40-023-472-002. Contributions - Splash Park -7,500 Sub Total 023. Parks Maintenance &Development -16,936 024. Athletic Fields 10-40-024-450-011. Public Facility&Equipment Rent -23,000 Sub Total 024. Athletic Fields -23,000 041. Auditorium/Clubroom 10-40-041-450-011. Public Facility&Equipment Rent -23,946 Sub Total 041. Auditorium/Clubroom -23,946 042. Leased Facilities 10-40-042-460-009. Lease Revenue - Nichol Mall -14,060 10-40-042-460-011. Lease Revenue - Stock Center -9,600 10-40-042-460-020. Lease Revenue - Cody Cupboard -1,075 10-40-042-460-023. Lease Revenue - Other -300 10-40-042-460-024. Lease Revenue - Animal Shelter -25 Sub Total 042. Leased Facilities -25,060 100. Unassigned 10-40-100-420-013. Weed & Pest Funding -60,000 10-40-100-460-014. Miscellaneous Revenue -1,200 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 73 ---PAGE BREAK--- Sub Total 100. Unassigned -61,200 Sub Total 40. PARKS AND FACILITIES REVENUE -153,592 50. COM DEV & PUBLIC WORKS REVENUE 001. Finance & Accounting 10-50-001-460-015. Purchase Card Rebate -2,500 Sub Total 001. Finance & Accounting -2,500 044. Engineering & GIS 10-50-044-450-012. Records & Notary Fees -300 Sub Total 044. Engineering & GIS -300 045. Planning, Zoning & Subdivision 10-50-045-430-006. P & Z Permits -8,250 10-50-045-450-017. Subdivision Development Fees -1,000 Sub Total 045. Planning, Zoning & Subdivision -9,250 046. Building Inspection 10-50-046-430-001. Building Permits -205,000 10-50-046-430-002. Contractor Licenses -35,000 Sub Total 046. Building Inspection -240,000 047. Streets Maintenance 10-50-047-430-003. Encroachment Permits -5,000 Sub Total 047. Streets Maintenance -5,000 100. Unassigned 10-50-100-460-014. Miscellaneous Revenue -50 Sub Total 100. Unassigned -50 Sub Total 50. COM DEV & PUBLIC WORKS REVENUE -257,100 60. RECREATION CENTER REVENUE 001. Finance & Accounting 10-60-001-460-014. Miscellaneous Revenue -560 10-60-001-460-015. Purchase Card Rebate -2,000 Sub Total 001. Finance & Accounting -2,560 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 74 ---PAGE BREAK--- 006. City Facilities 10-60-006-460-010. Lease Revenue - Cell Towers -59,769 Sub Total 006. City Facilities -59,769 027. Recreation Administration 10-60-027-460-023. Lease Revenue - Other -200 10-60-027-472-006. Contributions - Shoshone Rec -10,000 Sub Total 027. Recreation Administration -10,200 028. Recreation Youth Activities 10-60-028-450-010. Recreation Program Fees -138,401 10-60-028-472-006. Contributions - Shoshone Rec -5,900 Sub Total 028. Recreation Youth Activities -144,301 029. Recreation Adult Activities 10-60-029-450-010. Recreation Program Fees -59,555 10-60-029-472-006. Contributions - Shoshone Rec -4,550 Sub Total 029. Recreation Adult Activities -64,105 030. Recreation Special Events 10-60-030-450-010. Recreation Program Fees -937 Sub Total 030. Recreation Special Events -937 031. Aquatics Administration 10-60-031-450-008. Point of Sale Revenue -3,457 Sub Total 031. Aquatics Administration -3,457 032. Aquatics Youth & Adult Activit 10-60-032-450-010. Recreation Program Fees -32,669 10-60-032-450-011. Public Facility&Equipment Rent -40,250 10-60-032-472-006. Contributions - Shoshone Rec -3,000 Sub Total 032. Aquatics Youth & Adult Activit -75,919 033. Aquatics Safety Training 10-60-033-450-010. Recreation Program Fees -4,000 Sub Total 033. Aquatics Safety Training -4,000 036. Athletics Youth Activities * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 75 ---PAGE BREAK--- 10-60-036-450-010. Recreation Program Fees -36,576 10-60-036-472-006. Contributions - Shoshone Rec -1,500 Sub Total 036. Athletics Youth Activities -38,076 037. Athletics Adult Activities 10-60-037-450-010. Recreation Program Fees -11,261 Sub Total 037. Athletics Adult Activities -11,261 038. Athletics Mini Golf 10-60-038-450-008. Point of Sale Revenue -691 10-60-038-450-010. Recreation Program Fees -49,287 Sub Total 038. Athletics Mini Golf -49,978 040. Public & Day Use 10-60-040-450-008. Point of Sale Revenue -50 10-60-040-450-011. Public Facility&Equipment Rent -13,884 10-60-040-450-013. Rec Center Daily Use Fees -82,797 10-60-040-450-020. Vending Revenue -4,142 10-60-040-472-006. Contributions - Shoshone Rec -1,000 Sub Total 040. Public & Day Use -101,873 068. Concerts in the Park 10-60-068-470-006. Grant - WY Arts Council -2,586 10-60-068-470-007. Grant - Park Co Travel Council -500 10-60-068-470-014. Grant - WY Cultural Trust -2,500 10-60-068-472-004. Contributions - Concerts -6,000 10-60-068-472-006. Contributions - Shoshone Rec -4,000 Sub Total 068. Concerts in the Park -15,586 100. Unassigned 10-60-100-450-013. Recreation Center Memberships -644,085 10-60-100-460-017. Sales Tax Vendor Credit -5 10-60-100-472-001. Endowment - WY Comm Found -76,711 10-60-100-472-005. Contributions - Shoshone Rec -126,400 Sub Total 100. Unassigned -847,201 Sub Total 60. RECREATION CENTER REVENUE -1,429,223 Sub Total Revenue -9,316,292 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 76 ---PAGE BREAK--- Expenditure 21. GENERAL GOVERNMENT EXPENSES 001. Finance & Accounting 10-21-001-510-001. Salaries - Full Time 29,131 10-21-001-510-006. Salaries - Overtime 250 10-21-001-511-001. Benefits - Health Insurance 6,536 10-21-001-511-002. Benefits - Retirement 3,730 10-21-001-512-001. Payroll Taxes - FICA 2,247 10-21-001-512-002. Payroll Taxes - Workers Comp 103 10-21-001-513-001. Association Dues & Memberships 2,200 10-21-001-513-002. Travel, Training, & Education 2,180 10-21-001-530-001. Accounting, Auditing & Billing 3,706 10-21-001-530-002. Advertising - Legal 900 10-21-001-530-007. Banking & Financial Services 123 10-21-001-530-009. Computer, Software & Tech Supp 8,747 10-21-001-530-015. Leases & Maintenance Contracts 362 10-21-001-530-026. Printing, Copying & Media Svc 325 10-21-001-540-001. Liability Insurance 6,501 10-21-001-540-004. Employee Bonds 50 10-21-001-550-003. Computer & Technological Suppl 5,409 10-21-001-550-012. Meeting Supplies 100 10-21-001-550-013. Office Supplies 2,376 10-21-001-550-014. Postage & Shipping 1,200 10-21-001-551-001. Non-Cap Comp Equip & Software 500 Sub Total 001. Finance & Accounting 76,676 002. Human Resources & Payroll 10-21-002-510-001. Salaries - Full Time 3,270 10-21-002-511-001. Benefits - Health Insurance 1,039 10-21-002-511-002. Benefits - Retirement 415 10-21-002-512-001. Payroll Taxes - FICA 250 10-21-002-512-002. Payroll Taxes - Workers Comp 11 10-21-002-513-001. Association Dues & Memberships 610 10-21-002-513-002. Travel, Training, & Education 425 10-21-002-513-003. Employee Wellness Program 900 10-21-002-513-004. Employee Excellence & Apprecia 790 10-21-002-530-002. Advertising - Legal 900 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 77 ---PAGE BREAK--- 10-21-002-530-005. Advertising - Personnel 250 10-21-002-530-015. Leases & Maintenance Contracts 762 10-21-002-530-024. Medical Services 120 10-21-002-530-026. Printing, Copying & Media Svc 50 10-21-002-550-003. Computer & Technological Suppl 800 10-21-002-550-012. Meeting Supplies 150 10-21-002-550-013. Office Supplies 1,000 10-21-002-550-014. Postage & Shipping 200 10-21-002-550-018. Subscriptions & Ref Materials 479 10-21-002-551-002. Non-Cap Furniture & Fixtures 150 Sub Total 002. Human Resources & Payroll 12,571 003. Information Technology 10-21-003-510-001. Salaries - Full Time 23,095 10-21-003-510-006. Salaries - Overtime 4,350 10-21-003-511-001. Benefits - Health Insurance 3,406 10-21-003-511-002. Benefits - Retirement 3,483 10-21-003-511-005. Benefits - Cell Phone Allowanc 204 10-21-003-512-001. Payroll Taxes - FICA 2,115 10-21-003-512-002. Payroll Taxes - Workers Comp 867 10-21-003-513-002. Travel, Training, & Education 1,250 10-21-003-520-003. Communications Devices 1,000 10-21-003-520-004. Computers & Office Equipment 2,000 10-21-003-530-009. Computer, Software & Tech Supp 27,765 10-21-003-530-015. Leases & Maintenance Contracts 842 10-21-003-540-003. Cyber Insurance 2,508 10-21-003-550-003. Computer & Technological Suppl 500 10-21-003-550-013. Office Supplies 150 10-21-003-551-001. Non-Cap Comp Equip & Software 7,650 Sub Total 003. Information Technology 81,185 004. Grants Administration 10-21-004-510-001. Salaries - Full Time 3,385 10-21-004-511-001. Benefits - Health Insurance 1,323 10-21-004-511-002. Benefits - Retirement 429 10-21-004-512-001. Payroll Taxes - FICA 259 10-21-004-512-002. Payroll Taxes - Workers Comp 12 10-21-004-530-015. Leases & Maintenance Contracts 362 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 78 ---PAGE BREAK--- 10-21-004-550-013. Office Supplies 120 10-21-004-550-014. Postage & Shipping 30 Sub Total 004. Grants Administration 5,920 007. Fleet Maintenance 10-21-007-510-001. Salaries - Full Time 1,027 10-21-007-511-001. Benefits - Health Insurance 348 10-21-007-511-002. Benefits - Retirement 130 10-21-007-512-001. Payroll Taxes - FICA 78 10-21-007-512-002. Payroll Taxes - Workers Comp 32 10-21-007-520-021. Vehicles & Mobile Equipment 465 10-21-007-530-009. Computer, Software & Tech Supp 41 Sub Total 007. Fleet Maintenance 2,121 008. Municipal Court 10-21-008-510-001. Salaries - Full Time 23,966 10-21-008-510-003. Salaries - Elected/Appointed 34,008 10-21-008-510-006. Salaries - Overtime 150 10-21-008-511-001. Benefits - Health Insurance 5,606 10-21-008-511-002. Benefits - Retirement 3,060 10-21-008-512-001. Payroll Taxes - FICA 4,446 10-21-008-512-002. Payroll Taxes - Workers Comp 229 10-21-008-513-002. Travel, Training, & Education 900 10-21-008-530-002. Advertising - Legal 100 10-21-008-530-007. Banking & Financial Services 1,007 10-21-008-530-008. Debt Collection Services 654 10-21-008-530-011. Court Appt Attny & Witness Fee 285 10-21-008-530-015. Leases & Maintenance Contracts 362 10-21-008-530-017. Incarceration Services 800 10-21-008-530-023. Legal Services 4,145 10-21-008-540-004. Employee Bonds 220 10-21-008-550-003. Computer & Technological Suppl 300 10-21-008-550-013. Office Supplies 125 10-21-008-550-014. Postage & Shipping 200 10-21-008-590-002. Uncollectible Acct Write Offs 29,682 Sub Total 008. Municipal Court 110,245 009. Utility Billing * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 79 ---PAGE BREAK--- 10-21-009-510-001. Salaries - Full Time 24,379 10-21-009-510-006. Salaries - Overtime 250 10-21-009-511-001. Benefits - Health Insurance 7,551 10-21-009-511-002. Benefits - Retirement 3,125 10-21-009-512-001. Payroll Taxes - FICA 1,885 10-21-009-512-002. Payroll Taxes - Workers Comp 327 10-21-009-530-001. Accounting, Auditing & Billing 629 10-21-009-530-007. Banking & Financial Services 1,062 10-21-009-530-008. Debt Collection Services 225 10-21-009-530-009. Computer, Software & Tech Supp 550 10-21-009-530-015. Leases & Maintenance Contracts 862 10-21-009-530-027. Recording, Licensing & Permits 1,210 10-21-009-530-036. Utilities 276 10-21-009-550-003. Computer & Technological Suppl 400 10-21-009-550-007. Fuel 2,043 10-21-009-550-013. Office Supplies 500 10-21-009-550-014. Postage & Shipping 4,365 10-21-009-550-017. Safety Supplies & Equipment 200 10-21-009-550-019. Uniforms & Clothing 200 10-21-009-551-002. Non-Cap Furniture & Fixtures 150 10-21-009-590-002. Uncollectible Acct Write Offs 2,116 Sub Total 009. Utility Billing 52,305 010. Governing Body 10-21-010-510-001. Salaries - Full Time 29,928 10-21-010-510-003. Salaries - Elected/Appointed 40,802 10-21-010-511-001. Benefits - Health Insurance 4,707 10-21-010-511-002. Benefits - Retirement 3,798 10-21-010-511-004. Benefits - Vehicle Allowance 1,296 10-21-010-512-001. Payroll Taxes - FICA 5,509 10-21-010-512-002. Payroll Taxes - Workers Comp 249 10-21-010-513-001. Association Dues & Memberships 12,390 10-21-010-513-002. Travel, Training, & Education 7,695 10-21-010-530-002. Advertising - Legal 36,100 10-21-010-530-004. Advertising - Other 815 10-21-010-530-015. Leases & Maintenance Contracts 862 10-21-010-530-023. Legal Services 43,619 10-21-010-530-028. Records Mgmt & Codification 5,000 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 80 ---PAGE BREAK--- 10-21-010-530-030. Rentals, short term-Facilities 200 10-21-010-550-003. Computer & Technological Suppl 100 10-21-010-550-004. Council Contingency 10,000 10-21-010-550-012. Meeting Supplies 300 10-21-010-550-013. Office Supplies 250 Sub Total 010. Governing Body 203,620 011. City Administration 10-21-011-510-001. Salaries - Full Time 72,540 10-21-011-511-001. Benefits - Health Insurance 12,647 10-21-011-511-002. Benefits - Retirement 9,206 10-21-011-511-004. Benefits - Vehicle Allowance 2,340 10-21-011-511-005. Benefits - Cell Phone Allowanc 48 10-21-011-512-001. Payroll Taxes - FICA 5,731 10-21-011-512-002. Payroll Taxes - Workers Comp 302 10-21-011-513-001. Association Dues & Memberships 1,625 10-21-011-513-002. Travel, Training, & Education 3,870 10-21-011-530-015. Leases & Maintenance Contracts 362 10-21-011-530-031. Safety Inspections & Services 158 10-21-011-530-036. Utilities 480 10-21-011-550-001. Breakroom Supplies 500 10-21-011-550-003. Computer & Technological Suppl 150 10-21-011-550-013. Office Supplies 200 10-21-011-550-014. Postage & Shipping 200 10-21-011-550-018. Subscriptions & Ref Materials 30 10-21-011-551-003. Non-Cap Mach, Equip & Tools 1,000 Sub Total 011. City Administration 111,389 012. Pass Through Grants 10-21-012-510-001. Salaries - Full Time 9,196 10-21-012-511-001. Benefits - Health Insurance 1,743 10-21-012-511-002. Benefits - Retirement 1,167 10-21-012-512-001. Payroll Taxes - FICA 703 10-21-012-512-002. Payroll Taxes - Workers Comp 32 Sub Total 012. Pass Through Grants 12,841 013. City Clerk 10-21-013-510-001. Salaries - Full Time 32,613 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 81 ---PAGE BREAK--- 10-21-013-511-001. Benefits - Health Insurance 7,718 10-21-013-511-002. Benefits - Retirement 4,139 10-21-013-512-001. Payroll Taxes - FICA 2,495 10-21-013-512-002. Payroll Taxes - Workers Comp 114 10-21-013-513-001. Association Dues & Memberships 140 10-21-013-513-002. Travel, Training, & Education 425 10-21-013-530-002. Advertising - Legal 1,500 10-21-013-530-007. Banking & Financial Services 9 10-21-013-530-015. Leases & Maintenance Contracts 3,612 10-21-013-530-034. Tipsy Taxi Service 5,500 10-21-013-540-004. Employee Bonds 150 10-21-013-550-013. Office Supplies 1,100 10-21-013-550-014. Postage & Shipping 200 10-21-013-550-018. Subscriptions & Ref Materials 100 10-21-013-550-020. Other Materials & Supplies 100 Sub Total 013. City Clerk 59,915 014. Outside Agency Assistance 10-21-014-531-001. Yellowstone Regional Airport 198,339 10-21-014-531-003. Park County Animal Shelter 45,000 10-21-014-531-004. Crisis Intervention 3,000 10-21-014-531-005. Park Co Court Treatmnt 7,000 10-21-014-531-007. Cody Council on Aging 46,788 Sub Total 014. Outside Agency Assistance 300,127 100. Unassigned 10-21-100-580-005. Transfers Out - Vehicle Repl 4,165 Sub Total 100. Unassigned 4,165 730. Capital Machinery & Equipment 10-21-730-039-001. City Hall Database Server 13,000 10-21-730-040-001. City Hall Copy Machine 11,995 10-21-730-041-001. Phone System 15,100 Sub Total 730. Capital Machinery & Equipment 40,095 Sub Total 21. GENERAL GOVERNMENT EXPENSES 1,073,175 31. POLICE EXPENSES 001. Finance & Accounting * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 82 ---PAGE BREAK--- 10-31-001-510-001. Salaries - Full Time 10,222 10-31-001-511-001. Benefits - Health Insurance 2,440 10-31-001-511-002. Benefits - Retirement 1,297 10-31-001-512-001. Payroll Taxes - FICA 782 10-31-001-512-002. Payroll Taxes - Workers Comp 36 10-31-001-530-001. Accounting, Auditing & Billing 2,393 10-31-001-530-009. Computer, Software & Tech Supp 3,782 10-31-001-540-001. Liability Insurance 11,356 Sub Total 001. Finance & Accounting 32,308 002. Human Resources & Payroll 10-31-002-510-001. Salaries - Full Time 13,735 10-31-002-511-001. Benefits - Health Insurance 3,757 10-31-002-511-002. Benefits - Retirement 1,743 10-31-002-512-001. Payroll Taxes - FICA 1,051 10-31-002-512-002. Payroll Taxes - Workers Comp 48 10-31-002-513-003. Employee Wellness Program 1,080 10-31-002-513-004. Employee Excellence & Apprecia 649 10-31-002-530-005. Advertising - Personnel 1,020 10-31-002-530-024. Medical Services 3,174 Sub Total 002. Human Resources & Payroll 26,257 003. Information Technology 10-31-003-510-001. Salaries - Full Time 61,826 10-31-003-511-001. Benefits - Health Insurance 9,014 10-31-003-511-002. Benefits - Retirement 7,846 10-31-003-511-005. Benefits - Cell Phone Allowanc 540 10-31-003-512-001. Payroll Taxes - FICA 4,771 10-31-003-512-002. Payroll Taxes - Workers Comp 1,954 10-31-003-530-009. Computer, Software & Tech Supp 7,830 10-31-003-530-012. Dispatch & Law Enf Facility 54,120 10-31-003-540-003. Cyber Insurance 1,697 10-31-003-551-001. Non-Cap Comp Equip & Software 2,660 Sub Total 003. Information Technology 152,258 006. City Facilities 10-31-006-510-001. Salaries - Full Time 1,603 10-31-006-510-002. Salaries - Part Time 249 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 83 ---PAGE BREAK--- 10-31-006-511-001. Benefits - Health Insurance 604 10-31-006-511-002. Benefits - Retirement 236 10-31-006-512-001. Payroll Taxes - FICA 141 10-31-006-512-002. Payroll Taxes - Workers Comp 58 10-31-006-520-001. Building Interior Finishings 1,000 10-31-006-530-012. Dispatch & Law Enf Facility 41,165 10-31-006-530-036. Utilities 1,466 10-31-006-540-002. Property Insurance 1,103 Sub Total 006. City Facilities 47,625 007. Fleet Maintenance 10-31-007-510-001. Salaries - Full Time 14,370 10-31-007-510-004. Salaries - Provisional/Temp 5,059 10-31-007-511-001. Benefits - Health Insurance 4,881 10-31-007-511-002. Benefits - Retirement 1,824 10-31-007-512-001. Payroll Taxes - FICA 1,486 10-31-007-512-002. Payroll Taxes - Workers Comp 614 10-31-007-520-021. Vehicles & Mobile Equipment 27,320 10-31-007-530-002. Advertising - Legal 600 10-31-007-530-009. Computer, Software & Tech Supp 515 Sub Total 007. Fleet Maintenance 56,669 008. Municipal Court 10-31-008-510-001. Salaries - Full Time 10,185 10-31-008-511-001. Benefits - Health Insurance 3,650 10-31-008-511-002. Benefits - Retirement 1,189 10-31-008-512-001. Payroll Taxes - FICA 779 10-31-008-512-002. Payroll Taxes - Workers Comp 321 Sub Total 008. Municipal Court 16,124 015. Police Administration 10-31-015-510-001. Salaries - Full Time 288,868 10-31-015-510-006. Salaries - Overtime 1,406 10-31-015-511-001. Benefits - Health Insurance 75,496 10-31-015-511-002. Benefits - Retirement 34,762 10-31-015-512-001. Payroll Taxes - FICA 22,209 10-31-015-512-002. Payroll Taxes - Workers Comp 6,911 10-31-015-513-001. Association Dues & Memberships 1,270 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 84 ---PAGE BREAK--- 10-31-015-513-002. Travel, Training, & Education 5,000 10-31-015-520-004. Computers & Office Equipment 1,500 10-31-015-530-007. Banking & Financial Services 10 10-31-015-530-015. Leases & Maintenance Contracts 8,700 10-31-015-530-027. Recording, Licensing & Permits 17 10-31-015-530-031. Safety Inspections & Services 524 10-31-015-530-036. Utilities 1,440 10-31-015-540-004. Employee Bonds 200 10-31-015-550-001. Breakroom Supplies 308 10-31-015-550-002. Cleaning & Janitorial Supplies 72 10-31-015-550-003. Computer & Technological Suppl 1,444 10-31-015-550-007. Fuel 2,138 10-31-015-550-012. Meeting Supplies 200 10-31-015-550-013. Office Supplies 10,000 10-31-015-550-014. Postage & Shipping 1,500 10-31-015-550-018. Subscriptions & Ref Materials 80 10-31-015-550-019. Uniforms & Clothing 1,100 10-31-015-551-003. Non-Cap Mach, Equip & Tools 3,400 Sub Total 015. Police Administration 468,555 016. Code Enforcement 10-31-016-510-001. Salaries - Full Time 19,442 10-31-016-510-004. Salaries - Provisional/Temp 19,276 10-31-016-511-001. Benefits - Health Insurance 5,924 10-31-016-511-002. Benefits - Retirement 2,467 10-31-016-512-001. Payroll Taxes - FICA 2,962 10-31-016-512-002. Payroll Taxes - Workers Comp 1,223 10-31-016-530-012. Dispatch & Law Enf Facility 3,013 10-31-016-530-026. Printing, Copying & Media Svc 172 10-31-016-530-036. Utilities 480 Sub Total 016. Code Enforcement 54,959 017. Animal Control 10-31-017-510-001. Salaries - Full Time 28,139 10-31-017-511-001. Benefits - Health Insurance 8,574 10-31-017-511-002. Benefits - Retirement 3,571 10-31-017-512-001. Payroll Taxes - FICA 2,153 10-31-017-512-002. Payroll Taxes - Workers Comp 889 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 85 ---PAGE BREAK--- 10-31-017-530-012. Dispatch & Law Enf Facility 51,228 10-31-017-530-036. Utilities 480 10-31-017-530-037. Veterinary Services 2,000 10-31-017-550-001. Breakroom Supplies 154 10-31-017-550-002. Cleaning & Janitorial Supplies 36 10-31-017-550-003. Computer & Technological Suppl 722 10-31-017-550-007. Fuel 712 10-31-017-550-019. Uniforms & Clothing 900 Sub Total 017. Animal Control 99,558 018. Patrol & Traffic 10-31-018-510-001. Salaries - Full Time 860,411 10-31-018-510-006. Salaries - Overtime 37,272 10-31-018-511-001. Benefits - Health Insurance 305,231 10-31-018-511-002. Benefits - Retirement 104,939 10-31-018-512-001. Payroll Taxes - FICA 68,673 10-31-018-512-002. Payroll Taxes - Workers Comp 28,369 10-31-018-513-001. Association Dues & Memberships 350 10-31-018-513-002. Travel, Training, & Education 11,176 10-31-018-520-021. Vehicles & Mobile Equipment 19,900 10-31-018-530-012. Dispatch & Law Enf Facility 9,040 10-31-018-530-024. Medical Services 5,296 10-31-018-530-026. Printing, Copying & Media Svc 1,370 10-31-018-530-027. Recording, Licensing & Permits 60 10-31-018-530-035. Transportation 2,000 10-31-018-530-036. Utilities 6,346 10-31-018-540-004. Employee Bonds 200 10-31-018-550-001. Breakroom Supplies 1,232 10-31-018-550-002. Cleaning & Janitorial Supplies 498 10-31-018-550-003. Computer & Technological Suppl 5,790 10-31-018-550-005. Firearms, Ammunition & Accesso 15,799 10-31-018-550-007. Fuel 29,578 10-31-018-550-011. Medical & Laboratory Supplies 2,125 10-31-018-550-012. Meeting Supplies 2,000 10-31-018-550-013. Office Supplies 8,000 10-31-018-550-017. Safety Supplies & Equipment 480 10-31-018-550-018. Subscriptions & Ref Materials 3,600 10-31-018-550-019. Uniforms & Clothing 19,270 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 86 ---PAGE BREAK--- 10-31-018-550-020. Other Supplies 2,650 10-31-018-551-001. Non-Cap Comp Equip & Software 4,500 10-31-018-551-002. Non-Cap Furniture & Fixtures 1,300 10-31-018-551-003. Non-Cap Mach, Equip & Tools 4,774 10-31-018-570-002. Grant - Alcohol Compliance 560 10-31-018-570-003. Grant - Tobacco Compliance 260 10-31-018-570-005. Grant - Bulletproof Vest 2019 1,800 Sub Total 018. Patrol & Traffic 1,564,849 019. Special Programs 10-31-019-510-001. Salaries - Full Time 45,470 10-31-019-510-005. Salaries - Stand by Pay 269 10-31-019-510-006. Salaries - Overtime 1,406 10-31-019-511-001. Benefits - Health Insurance 15,771 10-31-019-511-002. Benefits - Retirement 5,511 10-31-019-512-001. Payroll Taxes - FICA 3,606 10-31-019-512-002. Payroll Taxes - Workers Comp 1,492 10-31-019-513-001. Association Dues & Memberships 300 10-31-019-513-002. Travel, Training, & Education 3,700 10-31-019-520-021. Vehicles & Mobile Equipment 500 10-31-019-530-024. Medical Services 998 10-31-019-550-005. Firearms, Ammunition & Accesso 1,480 10-31-019-550-007. Fuel 200 10-31-019-550-017. Safety Supplies & Equipment 10 10-31-019-550-019. Uniforms & Clothing 5,820 10-31-019-550-020. Other Supplies 200 10-31-019-551-003. Non-Cap Mach, Equip & Tools 1,000 Sub Total 019. Special Programs 87,733 020. Investigations & Evidence 10-31-020-510-001. Salaries - Full Time 177,290 10-31-020-510-004. Salaries - Provisional/Temp 1,000 10-31-020-510-005. Salaries - Stand by Pay 8,712 10-31-020-510-006. Salaries - Overtime 3,516 10-31-020-511-001. Benefits - Health Insurance 56,316 10-31-020-511-002. Benefits - Retirement 22,154 10-31-020-512-001. Payroll Taxes - FICA 14,574 10-31-020-512-002. Payroll Taxes - Workers Comp 6,020 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 87 ---PAGE BREAK--- 10-31-020-513-001. Association Dues & Memberships 200 10-31-020-513-002. Travel, Training, & Education 3,390 10-31-020-530-009. Computer, Software & Tech Supp 6,728 10-31-020-530-012. Dispatch & Law Enf Facility 238,060 10-31-020-530-026. Printing, Copying & Media Svc 258 10-31-020-530-036. Utilities 3,635 10-31-020-540-004. Employee Bonds 50 10-31-020-550-001. Breakroom Supplies 231 10-31-020-550-002. Cleaning & Janitorial Supplies 108 10-31-020-550-003. Computer & Technological Suppl 1,083 10-31-020-550-007. Fuel 2,138 10-31-020-550-013. Office Supplies 5,500 10-31-020-550-014. Postage & Shipping 1,500 10-31-020-550-017. Safety Supplies & Equipment 10 10-31-020-550-019. Uniforms & Clothing 1,350 Sub Total 020. Investigations & Evidence 553,823 021. School Resource Officer 10-31-021-510-001. Salaries - Full Time 49,017 10-31-021-511-001. Benefits - Health Insurance 7,512 10-31-021-511-002. Benefits - Retirement 5,730 10-31-021-512-001. Payroll Taxes - FICA 3,750 10-31-021-512-002. Payroll Taxes - Workers Comp 1,549 10-31-021-513-001. Association Dues & Memberships 40 10-31-021-530-024. Medical Services 331 10-31-021-530-036. Utilities 704 10-31-021-550-001. Breakroom Supplies 77 10-31-021-550-002. Cleaning & Janitorial Supplies 36 10-31-021-550-003. Computer & Technological Suppl 361 10-31-021-550-007. Fuel 1,069 Sub Total 021. School Resource Officer 70,176 100. Unassigned 10-31-100-510-008. Salaries - Contracted Duty 5,310 10-31-100-511-001. Benefits - Health Insurance 2,440 10-31-100-511-002. Benefits - Retirement 1,169 10-31-100-512-001. Payroll Taxes - FICA 765 10-31-100-512-002. Payroll Taxes - Workers Comp 316 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 88 ---PAGE BREAK--- 10-31-100-580-005. Transfers Out - Vehicle Repl 71,807 Sub Total 100. Unassigned 81,807 730. Capital Machinery & Equipment 10-31-730-010-001. Police File Server 6,000 Sub Total 730. Capital Machinery & Equipment 6,000 Sub Total 31. POLICE EXPENSES 3,318,701 41. PARKS EXPENSES 001. Finance & Accounting 10-41-001-510-001. Salaries - Full Time 2,818 10-41-001-511-001. Benefits - Health Insurance 698 10-41-001-511-002. Benefits - Retirement 358 10-41-001-512-001. Payroll Taxes - FICA 215 10-41-001-512-002. Payroll Taxes - Workers Comp 10 10-41-001-530-001. Accounting, Auditing & Billing 422 10-41-001-530-009. Computer, Software & Tech Supp 990 10-41-001-540-001. Liability Insurance 2,288 Sub Total 001. Finance & Accounting 7,799 002. Human Resources & Payroll 10-41-002-510-001. Salaries - Full Time 5,656 10-41-002-511-001. Benefits - Health Insurance 1,902 10-41-002-511-002. Benefits - Retirement 718 10-41-002-512-001. Payroll Taxes - FICA 433 10-41-002-512-002. Payroll Taxes - Workers Comp 20 10-41-002-513-003. Employee Wellness Program 225 10-41-002-513-004. Employee Excellence & Apprecia 69 10-41-002-530-005. Advertising - Personnel 440 10-41-002-530-024. Medical Services 100 Sub Total 002. Human Resources & Payroll 9,563 003. Information Technology 10-41-003-510-001. Salaries - Full Time 4,122 10-41-003-511-001. Benefits - Health Insurance 600 10-41-003-511-002. Benefits - Retirement 523 10-41-003-511-005. Benefits - Cell Phone Allowanc 36 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 89 ---PAGE BREAK--- 10-41-003-512-001. Payroll Taxes - FICA 318 10-41-003-512-002. Payroll Taxes - Workers Comp 130 10-41-003-530-009. Computer, Software & Tech Supp 1,149 10-41-003-540-003. Cyber Insurance 222 Sub Total 003. Information Technology 7,100 006. City Facilities 10-41-006-520-002. Buildings & Structures 6,350 10-41-006-520-008. HVAC, Electrical & Plumbing 1,000 10-41-006-530-015. Leases & Maintenance Contracts 1,612 10-41-006-530-036. Utilities 104,317 10-41-006-540-002. Property Insurance 6,831 10-41-006-550-002. Cleaning & Janitorial Supplies 3,938 10-41-006-550-009. Industrial Supplies 438 Sub Total 006. City Facilities 124,486 007. Fleet Maintenance 10-41-007-510-001. Salaries - Full Time 8,213 10-41-007-510-004. Salaries - Provisional/Temp 1,864 10-41-007-511-001. Benefits - Health Insurance 2,789 10-41-007-511-002. Benefits - Retirement 1,042 10-41-007-512-001. Payroll Taxes - FICA 771 10-41-007-512-002. Payroll Taxes - Workers Comp 319 10-41-007-520-021. Vehicles & Mobile Equipment 8,950 10-41-007-530-009. Computer, Software & Tech Supp 515 Sub Total 007. Fleet Maintenance 24,463 022. Parks Administration 10-41-022-510-001. Salaries - Full Time 52,446 10-41-022-510-005. Salaries - Stand by Pay 246 10-41-022-511-001. Benefits - Health Insurance 17,682 10-41-022-511-002. Benefits - Retirement 6,686 10-41-022-511-004. Benefits - Vehicle Allowance 180 10-41-022-511-005. Benefits - Cell Phone Allowanc 60 10-41-022-512-001. Payroll Taxes - FICA 4,050 10-41-022-512-002. Payroll Taxes - Workers Comp 1,179 10-41-022-513-001. Association Dues & Memberships 574 10-41-022-513-002. Travel, Training, & Education 2,662 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 90 ---PAGE BREAK--- 10-41-022-530-003. Advertising - Marketing 500 10-41-022-530-009. Computer, Software & Tech Supp 2,000 10-41-022-530-025. Other Services 1,500 10-41-022-530-027. Recording, Licensing & Permits 50 10-41-022-530-036. Utilities 1,236 10-41-022-550-007. Fuel 383 10-41-022-551-002. Non-Cap Furniture & Fixtures 350 Sub Total 022. Parks Administration 91,784 023. Parks Maintenance &Development 10-41-023-510-001. Salaries - Full Time 119,992 10-41-023-510-002. Salaries - Part Time 15,759 10-41-023-510-004. Salaries - Provisional/Temp 47,579 10-41-023-510-005. Salaries - Stand by Pay 356 10-41-023-510-006. Salaries - Overtime 3,660 10-41-023-511-001. Benefits - Health Insurance 49,432 10-41-023-511-002. Benefits - Retirement 17,737 10-41-023-511-004. Benefits - Vehicle Allowance 90 10-41-023-511-005. Benefits - Cell Phone Allowanc 30 10-41-023-512-001. Payroll Taxes - FICA 14,341 10-41-023-512-002. Payroll Taxes - Workers Comp 5,785 10-41-023-512-003. Payroll Taxes - Unemployment 3,520 10-41-023-520-006. Grounds, Fields, & Trails 31,250 10-41-023-520-007. Furniture & Fixtures 4,879 10-41-023-520-008. HVAC, Electrical & Plumbing 1,000 10-41-023-520-015. Irrigation Systems 6,000 10-41-023-520-019. Small Power Equipment 700 10-41-023-530-002. Advertising - Legal 200 10-41-023-530-029. Rentals, short term - Equip 2,500 10-41-023-530-031. Safety Inspections & Services 2,055 10-41-023-530-038. Weed & Pest Control 5,625 10-41-023-550-001. Breakroom Supplies 500 10-41-023-550-002. Cleaning & Janitorial Supplies 5,313 10-41-023-550-007. Fuel 9,100 10-41-023-550-009. Industrial Supplies 14,358 10-41-023-550-013. Office Supplies 1,000 10-41-023-550-017. Safety Supplies & Equipment 300 10-41-023-550-019. Uniforms & Clothing 700 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 91 ---PAGE BREAK--- 10-41-023-550-020. Other Supplies 1,000 10-41-023-551-002. Non-Cap Furniture & Fixtures 3,099 10-41-023-551-003. Non-Cap Mach, Equip & Tools 7,450 10-41-023-551-004. Non-Capital Structure Improvem 3,324 Sub Total 023. Parks Maintenance &Development 378,634 024. Athletic Fields 10-41-024-510-001. Salaries - Full Time 34,669 10-41-024-510-004. Salaries - Provisional/Temp 44,132 10-41-024-510-005. Salaries - Stand by Pay 182 10-41-024-510-006. Salaries - Overtime 1,680 10-41-024-511-001. Benefits - Health Insurance 12,639 10-41-024-511-002. Benefits - Retirement 4,635 10-41-024-511-004. Benefits - Vehicle Allowance 90 10-41-024-511-005. Benefits - Cell Phone Allowanc 30 10-41-024-512-001. Payroll Taxes - FICA 6,180 10-41-024-512-002. Payroll Taxes - Workers Comp 2,415 10-41-024-520-006. Grounds, Fields, & Trails 21,600 10-41-024-520-015. Irrigation Systems 1,500 10-41-024-520-019. Small Power Equipment 400 10-41-024-530-029. Rentals, short term - Equip 1,250 10-41-024-550-007. Fuel 7,043 10-41-024-550-009. Industrial Supplies 4,480 Sub Total 024. Athletic Fields 142,925 025. Paths/Trails Maintenance & Dev 10-41-025-510-001. Salaries - Full Time 12,489 10-41-025-510-002. Salaries - Part Time 9,455 10-41-025-510-004. Salaries - Provisional/Temp 11,556 10-41-025-510-005. Salaries - Stand by Pay 128 10-41-025-510-006. Salaries - Overtime 240 10-41-025-511-001. Benefits - Health Insurance 11,484 10-41-025-511-002. Benefits - Retirement 2,831 10-41-025-512-001. Payroll Taxes - FICA 2,590 10-41-025-512-002. Payroll Taxes - Workers Comp 1,071 10-41-025-520-006. Grounds, Fields, & Trails 2,500 10-41-025-520-015. Irrigation Systems 1,500 10-41-025-520-019. Small Power Equipment 400 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 92 ---PAGE BREAK--- 10-41-025-530-029. Rentals, short term - Equip 500 10-41-025-530-038. Weed & Pest Control 1,875 10-41-025-550-007. Fuel 2,767 Sub Total 025. Paths/Trails Maintenance & Dev 61,386 050. Snow Plowing & Snow Removal 10-41-050-510-001. Salaries - Full Time 2,970 10-41-050-510-006. Salaries - Overtime 360 10-41-050-511-001. Benefits - Health Insurance 1,102 10-41-050-511-002. Benefits - Retirement 423 10-41-050-512-001. Payroll Taxes - FICA 255 10-41-050-512-002. Payroll Taxes - Workers Comp 104 10-41-050-550-007. Fuel 1,525 10-41-050-550-009. Industrial Supplies 1,600 Sub Total 050. Snow Plowing & Snow Removal 8,339 100. Unassigned 10-41-100-580-005. Transfers Out - Vehicle Repl 36,441 Sub Total 100. Unassigned 36,441 Sub Total 41. PARKS EXPENSES 892,920 42. CITY FACILITIES EXPENSES 001. Finance & Accounting 10-42-001-510-001. Salaries - Full Time 1,409 10-42-001-511-001. Benefits - Health Insurance 348 10-42-001-511-002. Benefits - Retirement 178 10-42-001-512-001. Payroll Taxes - FICA 108 10-42-001-512-002. Payroll Taxes - Workers Comp 5 10-42-001-530-001. Accounting, Auditing & Billing 168 10-42-001-530-009. Computer, Software & Tech Supp 402 10-42-001-540-001. Liability Insurance 1,351 Sub Total 001. Finance & Accounting 3,969 002. Human Resources & Payroll 10-42-002-510-001. Salaries - Full Time 2,385 10-42-002-511-001. Benefits - Health Insurance 864 10-42-002-511-002. Benefits - Retirement 302 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 93 ---PAGE BREAK--- 10-42-002-512-001. Payroll Taxes - FICA 183 10-42-002-512-002. Payroll Taxes - Workers Comp 8 10-42-002-513-003. Employee Wellness Program 315 10-42-002-513-004. Employee Excellence & Apprecia 140 10-42-002-530-005. Advertising - Personnel 158 Sub Total 002. Human Resources & Payroll 4,355 003. Information Technology 10-42-003-510-001. Salaries - Full Time 2,911 10-42-003-511-001. Benefits - Health Insurance 400 10-42-003-511-002. Benefits - Retirement 369 10-42-003-511-005. Benefits - Cell Phone Allowanc 24 10-42-003-512-001. Payroll Taxes - FICA 224 10-42-003-512-002. Payroll Taxes - Workers Comp 92 10-42-003-530-009. Computer, Software & Tech Supp 1,321 10-42-003-540-003. Cyber Insurance 369 Sub Total 003. Information Technology 5,710 006. City Facilities 10-42-006-510-001. Salaries - Full Time 79,729 10-42-006-510-002. Salaries - Part Time 8,718 10-42-006-510-004. Salaries - Provisional/Temp 1,622 10-42-006-510-006. Salaries - Overtime 4,009 10-42-006-511-001. Benefits - Health Insurance 27,626 10-42-006-511-002. Benefits - Retirement 11,733 10-42-006-511-004. Benefits - Vehicle Allowance 306 10-42-006-511-005. Benefits - Cell Phone Allowanc 102 10-42-006-512-001. Payroll Taxes - FICA 7,229 10-42-006-512-002. Payroll Taxes - Workers Comp 2,401 10-42-006-513-001. Association Dues & Memberships 45 10-42-006-513-002. Travel, Training, & Education 150 10-42-006-520-001. Building Interior Finishings 400 10-42-006-520-002. Buildings & Structures 500 10-42-006-520-008. HVAC, Electrical, & Plumbing 5,550 10-42-006-530-015. Leases & Maintenance Contracts 2,222 10-42-006-530-019. Janitorial, Linen & Rug Svc 1,111 10-42-006-530-025. Other Services 120 10-42-006-530-031. Safety Inspections & Services 798 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 94 ---PAGE BREAK--- 10-42-006-530-032. Security Services 914 10-42-006-530-036. Utilities 32,139 10-42-006-530-038. Weed & Pest Control 720 10-42-006-540-002. Property Insurance 19,704 10-42-006-550-001. Breakroom Supplies 1,000 10-42-006-550-002. Cleaning & Janitorial Supplies 2,900 10-42-006-550-007. Fuel 1,636 10-42-006-550-012. Meeting Supplies 100 10-42-006-550-013. Office Supplies 300 10-42-006-550-014. Postage & Shipping 50 10-42-006-550-017. Safety Supplies & Equipment 50 10-42-006-550-019. Uniforms & Clothing 500 10-42-006-550-020. Other Materials & Supplies 100 10-42-006-551-003. Non-Cap Mach, Equip & Tools 250 Sub Total 006. City Facilities 214,734 007. Fleet Maintenance 10-42-007-510-001. Salaries - Full Time 2,054 10-42-007-510-004. Salaries - Provisional/Temp 533 10-42-007-511-001. Benefits - Health Insurance 698 10-42-007-511-002. Benefits - Retirement 261 10-42-007-512-001. Payroll Taxes - FICA 198 10-42-007-512-002. Payroll Taxes - Workers Comp 82 10-42-007-520-021. Vehicles & Mobile Equipment 658 10-42-007-530-009. Computer, Software & Tech Supp 41 Sub Total 007. Fleet Maintenance 4,525 041. Auditorium/Clubroom 10-42-041-510-001. Salaries - Full Time 38,301 10-42-041-510-002. Salaries - Part Time 5,480 10-42-041-510-004. Salaries - Provisional/Temp 541 10-42-041-510-005. Salaries - Stand by Pay 106 10-42-041-511-001. Benefits - Health Insurance 14,623 10-42-041-511-002. Benefits - Retirement 5,567 10-42-041-512-001. Payroll Taxes - FICA 3,399 10-42-041-512-002. Payroll Taxes - Workers Comp 1,351 10-42-041-520-001. Building Interior Finishings 7,000 10-42-041-520-002. Buildings & Structures 1,250 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 95 ---PAGE BREAK--- 10-42-041-520-008. HVAC, Electrical & Plumbing 6,500 10-42-041-530-009. Computer, Software & Tech Supp 2,000 10-42-041-530-015. Leases & Maintenance Contracts 3,640 10-42-041-530-019. Janitorial, Linen & Rug Svc 1,615 10-42-041-530-027. Recording, Licensing & Permits 50 10-42-041-530-031. Safety Inspections & Services 835 10-42-041-530-036. Utilities 18,607 10-42-041-530-038. Weed & Pest Control 960 10-42-041-550-002. Cleaning & Janitorial Supplies 4,900 10-42-041-551-002. Non-Cap Furniture & Fixtures 8,080 10-42-041-551-003. Non-Cap Mach, Equip & Tools 1,000 Sub Total 041. Auditorium/Clubroom 125,805 042. Leased Facilities 10-42-042-510-001. Salaries - Full Time 9,255 10-42-042-510-005. Salaries - Stand by Pay 48 10-42-042-510-006. Salaries - Overtime 60 10-42-042-511-001. Benefits - Health Insurance 2,854 10-42-042-511-002. Benefits - Retirement 1,189 10-42-042-511-004. Benefits - Vehicle Allowance 90 10-42-042-511-005. Benefits - Cell Phone Allowanc 30 10-42-042-512-001. Payroll Taxes - FICA 725 10-42-042-512-002. Payroll Taxes - Workers Comp 161 10-42-042-520-008. HVAC, Electrical, & Plumbing 750 10-42-042-530-004. Advertising - Other 75 10-42-042-530-015. Leases & Maintenance Contracts 600 10-42-042-530-031. Safety Inspections & Services 82 10-42-042-530-036. Utilities 8,721 10-42-042-540-005. Taxes & Assessments 2,502 Sub Total 042. Leased Facilities 27,142 050. Snow Plowing & Snow Removal 10-42-050-510-001. Salaries - Full Time 2,901 10-42-050-510-006. Salaries - Overtime 223 10-42-050-511-001. Benefits - Health Insurance 1,127 10-42-050-511-002. Benefits - Retirement 429 10-42-050-512-001. Payroll Taxes - FICA 257 10-42-050-512-002. Payroll Taxes - Workers Comp 106 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 96 ---PAGE BREAK--- 10-42-050-551-003. Non-Cap Mach, Equip & Tools 100 Sub Total 050. Snow Plowing & Snow Removal 5,143 100. Unassigned 10-42-100-580-005. Transfers Out - Vehicle Repl 3,610 Sub Total 100. Unassigned 3,610 Sub Total 42. CITY FACILITIES EXPENSES 394,993 51. COMMUNITY DEVELOPMENT EXPENSES 001. Finance & Accounting 10-51-001-510-001. Salaries - Full Time 2,818 10-51-001-511-001. Benefits - Health Insurance 698 10-51-001-511-002. Benefits - Retirement 358 10-51-001-512-001. Payroll Taxes - FICA 215 10-51-001-512-002. Payroll Taxes - Workers Comp 10 10-51-001-530-001. Accounting, Auditing & Billing 613 10-51-001-530-009. Computer, Software & Tech Supp 814 10-51-001-540-001. Liability Insurance 3,147 Sub Total 001. Finance & Accounting 8,673 002. Human Resources & Payroll 10-51-002-510-001. Salaries - Full Time 1,885 10-51-002-511-001. Benefits - Health Insurance 634 10-51-002-511-002. Benefits - Retirement 239 10-51-002-512-001. Payroll Taxes - FICA 144 10-51-002-512-002. Payroll Taxes - Workers Comp 7 10-51-002-513-003. Employee Wellness Program 180 10-51-002-513-004. Employee Excellence & Apprecia 126 Sub Total 002. Human Resources & Payroll 3,215 003. Information Technology 10-51-003-510-001. Salaries - Full Time 2,748 10-51-003-511-001. Benefits - Health Insurance 400 10-51-003-511-002. Benefits - Retirement 349 10-51-003-511-005. Benefits - Cell Phone Allowanc 24 10-51-003-512-001. Payroll Taxes - FICA 212 10-51-003-512-002. Payroll Taxes - Workers Comp 87 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 97 ---PAGE BREAK--- 10-51-003-530-009. Computer, Software & Tech Supp 6,029 10-51-003-540-003. Cyber Insurance 591 Sub Total 003. Information Technology 10,440 007. Fleet Maintenance 10-51-007-510-001. Salaries - Full Time 1,027 10-51-007-510-004. Salaries - Provisional/Temp 266 10-51-007-511-001. Benefits - Health Insurance 348 10-51-007-511-002. Benefits - Retirement 130 10-51-007-512-001. Payroll Taxes - FICA 98 10-51-007-512-002. Payroll Taxes - Workers Comp 40 10-51-007-520-021. Vehicles & Mobile Equipment 2,266 10-51-007-530-009. Computer, Software & Tech Supp 61 Sub Total 007. Fleet Maintenance 4,236 044. Engineering & GIS 10-51-044-510-001. Salaries - Full Time 7,398 10-51-044-511-001. Benefits - Health Insurance 2,021 10-51-044-511-002. Benefits - Retirement 938 10-51-044-511-004. Benefits - Vehicle Allowance 90 10-51-044-512-001. Payroll Taxes - FICA 573 10-51-044-512-002. Payroll Taxes - Workers Comp 234 10-51-044-530-009. Computer, Software & Tech Supp 1,361 10-51-044-530-015. Leases & Maintenance Contracts 180 10-51-044-530-031. Safety Inspections & Services 195 10-51-044-550-003. Computer & Technological Suppl 700 Sub Total 044. Engineering & GIS 13,690 045. Planning, Zoning & Subdivision 10-51-045-510-001. Salaries - Full Time 73,368 10-51-045-510-006. Salaries - Overtime 100 10-51-045-511-001. Benefits - Health Insurance 19,540 10-51-045-511-002. Benefits - Retirement 9,323 10-51-045-512-001. Payroll Taxes - FICA 5,621 10-51-045-512-002. Payroll Taxes - Workers Comp 2,321 10-51-045-513-001. Association Dues & Memberships 640 10-51-045-513-002. Travel, Training, & Education 1,152 10-51-045-530-002. Advertising - Legal 800 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 98 ---PAGE BREAK--- 10-51-045-530-007. Banking & Financial Services 21 10-51-045-530-015. Leases & Maintenance Contracts 180 10-51-045-530-028. Records Mgmt & Codification 2,000 10-51-045-530-031. Safety Inspections & Services 11 10-51-045-550-002. Cleaning & Janitorial Supplies 20 10-51-045-550-003. Computer & Technological Suppl 50 10-51-045-550-007. Fuel 144 10-51-045-550-012. Meeting Supplies 120 10-51-045-550-013. Office Supplies 300 10-51-045-550-014. Postage & Shipping 160 10-51-045-550-020. Other Supplies 100 Sub Total 045. Planning, Zoning & Subdivision 115,971 046. Building Inspection 10-51-046-510-001. Salaries - Full Time 163,893 10-51-046-510-006. Salaries - Overtime 400 10-51-046-511-001. Benefits - Health Insurance 52,875 10-51-046-511-002. Benefits - Retirement 20,849 10-51-046-512-001. Payroll Taxes - FICA 12,568 10-51-046-512-002. Payroll Taxes - Workers Comp 5,193 10-51-046-513-001. Association Dues & Memberships 250 10-51-046-513-002. Travel, Training, & Education 3,052 10-51-046-520-021. Vehicles & Mobile Equipment 160 10-51-046-530-002. Advertising - Legal 200 10-51-046-530-007. Banking & Financial Services 2,445 10-51-046-530-015. Leases & Maintenance Contracts 181 10-51-046-530-026. Printing, Copying & Media Svc 200 10-51-046-530-027. Recording, Licensing & Permits 50 10-51-046-530-028. Records Mgmt & Codification 800 10-51-046-530-031. Safety Inspections & Services 21 10-51-046-530-036. Utilities 1,920 10-51-046-550-002. Cleaning & Janitorial Supplies 20 10-51-046-550-003. Computer & Technological Suppl 120 10-51-046-550-007. Fuel 1,705 10-51-046-550-012. Meeting Supplies 180 10-51-046-550-013. Office Supplies 1,200 10-51-046-550-014. Postage & Shipping 2,200 10-51-046-550-018. Subscriptions & Ref Materials 1,200 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 99 ---PAGE BREAK--- 10-51-046-550-019. Uniforms & Clothing 250 10-51-046-550-020. Other Materials & Supplies 100 10-51-046-551-002. Non-Cap Furniture & Fixtures 200 10-51-046-590-002. Uncollectible Acct Write Offs 25 Sub Total 046. Building Inspection 272,257 100. Unassigned 10-51-100-580-005. Transfers Out - Vehicle Repl 5,039 Sub Total 100. Unassigned 5,039 Sub Total 51. COMMUNITY DEVELOPMENT EXPENSES 433,521 52. PUBLIC WORKS EXPENSES 001. Finance & Accounting 10-52-001-510-001. Salaries - Full Time 8,813 10-52-001-511-001. Benefits - Health Insurance 2,092 10-52-001-511-002. Benefits - Retirement 1,118 10-52-001-512-001. Payroll Taxes - FICA 674 10-52-001-512-002. Payroll Taxes - Workers Comp 31 10-52-001-530-001. Accounting, Auditing & Billing 1,390 10-52-001-530-009. Computer, Software & Tech Supp 3,283 10-52-001-540-001. Liability Insurance 4,716 Sub Total 001. Finance & Accounting 22,117 002. Human Resources & Payroll 10-52-002-510-001. Salaries - Full Time 4,977 10-52-002-511-001. Benefits - Health Insurance 1,388 10-52-002-511-002. Benefits - Retirement 632 10-52-002-511-004. Benefits - Vehicle Allowance 36 10-52-002-512-001. Payroll Taxes - FICA 383 10-52-002-512-002. Payroll Taxes - Workers Comp 65 10-52-002-513-003. Employee Wellness Program 585 10-52-002-513-004. Employee Excellence & Apprecia 453 10-52-002-530-024. Medical Services 845 Sub Total 002. Human Resources & Payroll 9,364 003. Information Technology 10-52-003-510-001. Salaries - Full Time 13,739 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 100 ---PAGE BREAK--- 10-52-003-511-001. Benefits - Health Insurance 2,004 10-52-003-511-002. Benefits - Retirement 1,744 10-52-003-511-005. Benefits - Cell Phone Allowanc 120 10-52-003-512-001. Payroll Taxes - FICA 1,060 10-52-003-512-002. Payroll Taxes - Workers Comp 434 10-52-003-530-009. Computer, Software & Tech Supp 1,929 10-52-003-540-003. Cyber Insurance 516 10-52-003-551-001. Non-Cap Comp Equip & Software 350 Sub Total 003. Information Technology 21,896 005. Special Events 10-52-005-510-001. Salaries - Full Time 13,005 10-52-005-510-006. Salaries - Overtime 1,400 10-52-005-511-001. Benefits - Health Insurance 3,751 10-52-005-511-002. Benefits - Retirement 1,828 10-52-005-511-004. Benefits - Vehicle Allowance 36 10-52-005-512-001. Payroll Taxes - FICA 1,104 10-52-005-512-002. Payroll Taxes - Workers Comp 455 Sub Total 005. Special Events 21,579 006. City Facilities 10-52-006-510-001. Salaries - Full Time 1,603 10-52-006-510-002. Salaries - Part Time 249 10-52-006-511-001. Benefits - Health Insurance 604 10-52-006-511-002. Benefits - Retirement 236 10-52-006-512-001. Payroll Taxes - FICA 141 10-52-006-512-002. Payroll Taxes - Workers Comp 58 10-52-006-520-001. Building Interior Finishings 2,000 10-52-006-520-002. Buildings & Structures 2,000 10-52-006-520-008. HVAC, Electrical, & Plumbing 4,000 10-52-006-530-032. Security Services 219 10-52-006-530-036. Utilities 18,501 10-52-006-530-038. Weed & Pest Control 600 10-52-006-540-002. Property Insurance 8,556 10-52-006-550-002. Cleaning & Janitorial Supplies 900 Sub Total 006. City Facilities 39,667 007. Fleet Maintenance * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 101 ---PAGE BREAK--- 10-52-007-510-001. Salaries - Full Time 53,688 10-52-007-510-004. Salaries - Provisional/Temp 6,124 10-52-007-511-001. Benefits - Health Insurance 12,804 10-52-007-511-002. Benefits - Retirement 6,814 10-52-007-512-001. Payroll Taxes - FICA 4,575 10-52-007-512-002. Payroll Taxes - Workers Comp 1,890 10-52-007-513-002. Travel, Training, & Education 2,400 10-52-007-520-007. Furniture & Fixtures 250 10-52-007-520-019. Small Power Equipment 575 10-52-007-520-021. Vehicles & Mobile Equipment 54,000 10-52-007-530-009. Computer, Software & Tech Supp 641 10-52-007-530-015. Leases & Maintenance Contracts 173 10-52-007-530-031. Safety Inspections & Services 1,680 10-52-007-550-001. Breakroom Supplies 150 10-52-007-550-007. Fuel 1,353 10-52-007-550-009. Industrial Supplies 5,000 10-52-007-550-010. Inventory Purchases 30,000 10-52-007-550-014. Postage & Shipping 300 10-52-007-550-017. Safety Supplies & Equipment 500 10-52-007-550-019. Uniforms & Clothing 500 10-52-007-551-001. Non-Cap Comp Equip & Software 4,020 10-52-007-551-003. Non-Cap Mach, Equip & Tools 2,500 Sub Total 007. Fleet Maintenance 189,937 043. Public Works Administration 10-52-043-510-001. Salaries - Full Time 60,408 10-52-043-511-001. Benefits - Health Insurance 11,542 10-52-043-511-002. Benefits - Retirement 7,666 10-52-043-511-004. Benefits - Vehicle Allowance 360 10-52-043-512-001. Payroll Taxes - FICA 4,649 10-52-043-512-002. Payroll Taxes - Workers Comp 1,909 10-52-043-513-001. Association Dues & Memberships 333 10-52-043-513-002. Travel, Training, & Education 3,326 10-52-043-530-002. Advertising - Legal 650 10-52-043-530-004. Advertising - Other 350 10-52-043-530-015. Leases & Maintenance Contracts 305 10-52-043-530-026. Printing, Copying & Media Svc 50 10-52-043-530-031. Safety Inspections & Services 561 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 102 ---PAGE BREAK--- 10-52-043-530-036. Utilities 780 10-52-043-540-004. Employee Bonds 50 10-52-043-550-001. Breakroom Supplies 100 10-52-043-550-003. Computer & Technological Suppl 40 10-52-043-550-007. Fuel 313 10-52-043-550-013. Office Supplies 500 10-52-043-550-017. Safety Supplies & Equipment 150 10-52-043-550-019. Uniforms & Clothing 120 10-52-043-550-020. Other Materials & Supplies 250 10-52-043-551-001. Non-Cap Comp Equip & Software 350 Sub Total 043. Public Works Administration 94,762 044. Engineering & GIS 10-52-044-510-001. Salaries - Full Time 17,074 10-52-044-511-001. Benefits - Health Insurance 5,017 10-52-044-511-002. Benefits - Retirement 2,167 10-52-044-511-004. Benefits - Vehicle Allowance 162 10-52-044-512-001. Payroll Taxes - FICA 1,319 10-52-044-512-002. Payroll Taxes - Workers Comp 540 10-52-044-513-001. Association Dues & Memberships 669 10-52-044-513-002. Travel, Training, & Education 467 10-52-044-530-009. Computer, Software & Tech Supp 4,561 10-52-044-530-014. Engineering, Design, Locates 2,500 10-52-044-530-015. Leases & Maintenance Contracts 140 10-52-044-530-026. Printing, Copying & Media Svc 275 10-52-044-530-036. Utilities 980 10-52-044-550-003. Computer & Technological Suppl 700 10-52-044-550-013. Office Supplies 4,600 10-52-044-550-014. Postage & Shipping 50 10-52-044-550-018. Subscriptions & Ref Materials 200 10-52-044-550-019. Uniforms & Clothing 120 10-52-044-551-001. Non-Cap Comp Equip & Software 500 10-52-044-551-002. Non-Cap Furniture & Fixtures 300 Sub Total 044. Engineering & GIS 42,341 047. Streets Maintenance 10-52-047-510-001. Salaries - Full Time 208,182 10-52-047-510-005. Salaries - Stand by Pay 5,099 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 103 ---PAGE BREAK--- 10-52-047-510-006. Salaries - Overtime 2,310 10-52-047-511-001. Benefits - Health Insurance 76,205 10-52-047-511-002. Benefits - Retirement 27,358 10-52-047-512-001. Payroll Taxes - FICA 16,493 10-52-047-512-002. Payroll Taxes - Workers Comp 6,811 10-52-047-513-002. Travel, Training, & Education 3,550 10-52-047-520-003. Communications Devices 750 10-52-047-520-007. Furniture & Fixtures 250 10-52-047-520-008. HVAC, Electrical & Plumbing 220 10-52-047-520-009. Infr - curbs gutters sidewalks 85,000 10-52-047-520-010. Infr - Streets,Alleys,Pkg Lots 171,984 10-52-047-520-011. Infr - Storm Sewers 8,500 10-52-047-520-019. Small Power Equipment 200 10-52-047-530-004. Advertising - Other 1,200 10-52-047-530-007. Banking & Financial Services 58 10-52-047-530-014. Engineering, Design, Locates 10,299 10-52-047-530-025. Other Services 2,500 10-52-047-530-027. Recording, Licensing & Permits 25 10-52-047-530-029. Rentals, short term - Equip 8,000 10-52-047-530-031. Safety Inspections & Services 1,000 10-52-047-530-035. Transportation 1,000 10-52-047-530-036. Utilities 2,345 10-52-047-550-001. Breakroom Supplies 150 10-52-047-550-007. Fuel 20,634 10-52-047-550-009. Industrial Supplies 12,000 10-52-047-550-017. Safety Supplies & Equipment 2,500 10-52-047-550-019. Uniforms & Clothing 2,000 10-52-047-550-020. Other Materials & Supplies 3,000 10-52-047-551-003. Non-Cap Mach, Equip & Tools 2,500 10-52-047-590-002. Uncollectible Acct Write Offs 6,200 Sub Total 047. Streets Maintenance 688,323 048. Sign Maintenance 10-52-048-510-001. Salaries - Full Time 18,762 10-52-048-510-005. Salaries - Stand by Pay 706 10-52-048-511-001. Benefits - Health Insurance 7,149 10-52-048-511-002. Benefits - Retirement 2,472 10-52-048-512-001. Payroll Taxes - FICA 1,487 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 104 ---PAGE BREAK--- 10-52-048-512-002. Payroll Taxes - Workers Comp 616 10-52-048-520-018. Signage 6,500 10-52-048-520-019. Small Power Equipment 125 10-52-048-550-007. Fuel 1,325 Sub Total 048. Sign Maintenance 39,142 049. Street Sweeping 10-52-049-510-001. Salaries - Full Time 33,458 10-52-049-510-005. Salaries - Stand by Pay 392 10-52-049-511-001. Benefits - Health Insurance 14,202 10-52-049-511-002. Benefits - Retirement 4,296 10-52-049-512-001. Payroll Taxes - FICA 2,589 10-52-049-512-002. Payroll Taxes - Workers Comp 1,069 10-52-049-520-019. Small Power Equipment 125 10-52-049-550-007. Fuel 8,504 Sub Total 049. Street Sweeping 64,635 050. Snow Plowing & Snow Removal 10-52-050-510-001. Salaries - Full Time 33,050 10-52-050-510-005. Salaries - Stand by Pay 1,647 10-52-050-510-006. Salaries - Overtime 3,010 10-52-050-511-001. Benefits - Health Insurance 12,850 10-52-050-511-002. Benefits - Retirement 4,785 10-52-050-512-001. Payroll Taxes - FICA 2,884 10-52-050-512-002. Payroll Taxes - Workers Comp 1,191 10-52-050-520-010. Infr - Streets,Alleys,Pkg Lots 10,680 10-52-050-520-019. Small Power Equipment 125 10-52-050-530-033. Snow Removal Services 10,000 10-52-050-550-007. Fuel 7,980 Sub Total 050. Snow Plowing & Snow Removal 88,202 100. Unassigned 10-52-100-580-005. Transfers Out - Vehicle Repl 170,738 Sub Total 100. Unassigned 170,738 730. Capital Machinery & Equipment 10-52-730-041-001. Phone System 12,000 10-52-730-047-001. Streets Secondary Server 5,000 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 105 ---PAGE BREAK--- 10-52-730-048-001. Snow Plow 9,800 10-52-730-050-001. Streets Primary Server 6,000 Sub Total 730. Capital Machinery & Equipment 32,800 740. Capital Infrastructure 10-52-740-052-001. 23rd St Overlay 40,456 10-52-740-055-001. Demaris St Overlay 42,560 Sub Total 740. Capital Infrastructure 83,016 Sub Total 52. PUBLIC WORKS EXPENSES 1,608,519 61. RECREATION EXPENSES 001. Finance & Accounting 10-61-001-510-001. Salaries - Full Time 5,111 10-61-001-511-001. Benefits - Health Insurance 1,220 10-61-001-511-002. Benefits - Retirement 648 10-61-001-512-001. Payroll Taxes - FICA 391 10-61-001-512-002. Payroll Taxes - Workers Comp 17 10-61-001-530-001. Accounting, Auditing & Billing 706 10-61-001-530-009. Computer, Software & Tech Supp 1,694 10-61-001-540-001. Liability Insurance 4,870 10-61-001-550-007. Fuel 45 Sub Total 001. Finance & Accounting 14,702 002. Human Resources & Payroll 10-61-002-510-001. Salaries - Full Time 26,280 10-61-002-511-001. Benefits - Health Insurance 8,062 10-61-002-511-002. Benefits - Retirement 3,334 10-61-002-511-004. Benefits - Vehicle Allowance 180 10-61-002-511-005. Benefits - Cell Phone Allowanc 60 10-61-002-512-001. Payroll Taxes - FICA 2,030 10-61-002-512-002. Payroll Taxes - Workers Comp 151 10-61-002-513-003. Employee Wellness Program 540 10-61-002-513-004. Employee Excellence & Apprecia 515 10-61-002-530-005. Advertising - Personnel 950 10-61-002-530-006. Background Checks & Risk Asmt 200 10-61-002-530-024. Medical Services 89 Sub Total 002. Human Resources & Payroll 42,391 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 106 ---PAGE BREAK--- 003. Information Technology 10-61-003-510-001. Salaries - Full Time 10,991 10-61-003-511-001. Benefits - Health Insurance 1,602 10-61-003-511-002. Benefits - Retirement 1,395 10-61-003-511-005. Benefits - Cell Phone Allowanc 96 10-61-003-512-001. Payroll Taxes - FICA 848 10-61-003-512-002. Payroll Taxes - Workers Comp 347 10-61-003-520-003. Communications Devices 500 10-61-003-530-009. Computer, Software & Tech Supp 4,264 10-61-003-540-003. Cyber Insurance 1,107 10-61-003-551-001. Non-Cap Comp Equip & Software 11,150 Sub Total 003. Information Technology 32,300 006. City Facilities 10-61-006-510-001. Salaries - Full Time 19,225 10-61-006-510-002. Salaries - Part Time 4,753 10-61-006-511-001. Benefits - Health Insurance 7,255 10-61-006-511-002. Benefits - Retirement 3,043 10-61-006-512-001. Payroll Taxes - FICA 1,834 10-61-006-512-002. Payroll Taxes - Workers Comp 750 10-61-006-520-001. Building Interior Finishings 11,500 10-61-006-520-002. Buildings & Structures 6,145 10-61-006-520-008. HVAC, Electrical & Plumbing 25,750 10-61-006-530-002. Advertising - Legal 100 10-61-006-530-015. Leases & Maintenance Contracts 4,780 10-61-006-530-019. Janitorial, Linen & Rug Svc 711 10-61-006-530-029. Rentals, short term - Equip 1,300 10-61-006-530-031. Safety Inspections & Services 2,730 10-61-006-530-032. Security Services 222 10-61-006-530-036. Utilities 95,892 10-61-006-530-038. Weed & Pest Control 1,080 10-61-006-540-002. Property Insurance 1,403 10-61-006-550-002. Cleaning & Janitorial Supplies 7,350 10-61-006-550-009. Industrial Supplies 150 Sub Total 006. City Facilities 195,973 007. Fleet Maintenance 10-61-007-510-001. Salaries - Full Time 1,027 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 107 ---PAGE BREAK--- 10-61-007-511-001. Benefits - Health Insurance 348 10-61-007-511-002. Benefits - Retirement 130 10-61-007-512-001. Payroll Taxes - FICA 78 10-61-007-512-002. Payroll Taxes - Workers Comp 32 10-61-007-520-021. Vehicles & Mobile Equipment 930 10-61-007-530-009. Computer, Software & Tech Supp 41 Sub Total 007. Fleet Maintenance 2,586 027. Recreation Administration 10-61-027-510-001. Salaries - Full Time 117,115 10-61-027-511-001. Benefits - Health Insurance 35,537 10-61-027-511-002. Benefits - Retirement 14,864 10-61-027-511-004. Benefits - Vehicle Allowance 360 10-61-027-511-005. Benefits - Cell Phone Allowanc 120 10-61-027-512-001. Payroll Taxes - FICA 8,997 10-61-027-512-002. Payroll Taxes - Workers Comp 1,735 10-61-027-513-001. Association Dues & Memberships 1,140 10-61-027-513-002. Travel, Training, & Education 4,620 10-61-027-530-002. Advertising - Legal 50 10-61-027-530-009. Computer, Software & Tech Supp 4,000 10-61-027-530-015. Leases & Maintenance Contracts 3,553 10-61-027-530-026. Printing, Copying & Media Svc 594 10-61-027-530-027. Recording, Licensing & Permits 820 10-61-027-530-031. Safety Inspections & Services 1,324 10-61-027-530-036. Utilities 1,236 10-61-027-550-001. Breakroom Supplies 1,750 10-61-027-550-007. Fuel 98 10-61-027-550-010. Inventory Purchases 50 10-61-027-550-013. Office Supplies 7,000 10-61-027-550-014. Postage & Shipping 2,000 10-61-027-550-018. Subscriptions & Ref Materials 120 10-61-027-550-019. Uniforms & Clothing 1,050 10-61-027-551-002. Non-Cap Furniture & Fixtures 800 Sub Total 027. Recreation Administration 208,933 028. Recreation Youth Activities 10-61-028-510-001. Salaries - Full Time 77,496 10-61-028-510-002. Salaries - Part Time 20,646 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 108 ---PAGE BREAK--- 10-61-028-510-004. Salaries - Provisional/Temp 72,299 10-61-028-510-006. Salaries - Overtime 1,304 10-61-028-511-001. Benefits - Health Insurance 32,361 10-61-028-511-002. Benefits - Retirement 12,620 10-61-028-512-001. Payroll Taxes - FICA 13,137 10-61-028-512-002. Payroll Taxes - Workers Comp 5,419 10-61-028-530-018. Independent Contractors 500 10-61-028-530-026. Printing, Copying & Media Svc 1,191 10-61-028-550-007. Fuel 1,776 10-61-028-550-012. Meeting Supplies 40 10-61-028-550-015. Recreation Program Expenses 17,804 10-61-028-550-016. Rec Program Supplies SRD Reimb 5,900 10-61-028-550-017. Safety Supplies & Equipment 125 10-61-028-551-003. Non-Cap Mach, Equip & Tools 1,000 Sub Total 028. Recreation Youth Activities 263,618 029. Recreation Adult Activities 10-61-029-510-001. Salaries - Full Time 35,194 10-61-029-510-002. Salaries - Part Time 2,753 10-61-029-510-004. Salaries - Provisional/Temp 23,488 10-61-029-510-006. Salaries - Overtime 792 10-61-029-511-001. Benefits - Health Insurance 15,403 10-61-029-511-002. Benefits - Retirement 4,916 10-61-029-512-001. Payroll Taxes - FICA 4,762 10-61-029-512-002. Payroll Taxes - Workers Comp 1,889 10-61-029-530-003. Advertising - Marketing 200 10-61-029-530-018. Independent Contractors 19,000 10-61-029-530-026. Printing, Copying & Media Svc 1,191 10-61-029-550-016. Rec Program Supplies SRD Reimb 4,550 10-61-029-550-017. Safety Supplies & Equipment 50 Sub Total 029. Recreation Adult Activities 114,188 030. Recreation Special Events 10-61-030-510-001. Salaries - Full Time 12,004 10-61-030-510-002. Salaries - Part Time 1,347 10-61-030-510-006. Salaries - Overtime 1,664 10-61-030-511-001. Benefits - Health Insurance 4,256 10-61-030-511-002. Benefits - Retirement 1,905 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 109 ---PAGE BREAK--- 10-61-030-511-004. Benefits - Vehicle Allowance 90 10-61-030-511-005. Benefits - Cell Phone Allowanc 30 10-61-030-512-001. Payroll Taxes - FICA 1,156 10-61-030-512-002. Payroll Taxes - Workers Comp 320 10-61-030-530-026. Printing, Copying & Media Svc 603 10-61-030-550-007. Fuel 25 10-61-030-550-015. Recreation Program Expenses 2,500 Sub Total 030. Recreation Special Events 25,900 040. Public & Day Use 10-61-040-510-001. Salaries - Full Time 61,012 10-61-040-510-002. Salaries - Part Time 96,230 10-61-040-510-004. Salaries - Provisional/Temp 24,022 10-61-040-510-006. Salaries - Overtime 2,773 10-61-040-511-001. Benefits - Health Insurance 23,870 10-61-040-511-002. Benefits - Retirement 20,307 10-61-040-512-001. Payroll Taxes - FICA 14,080 10-61-040-512-002. Payroll Taxes - Workers Comp 1,414 10-61-040-520-017. Recreational Equipment 7,000 10-61-040-530-003. Advertising - Marketing 12,000 10-61-040-530-007. Banking & Financial Services 6,803 10-61-040-530-008. Debt Collection Services 127 10-61-040-530-026. Printing, Copying & Media Svc 885 10-61-040-550-009. Industrial Supplies 100 10-61-040-550-015. Recreation Program Expenses 350 10-61-040-551-003. Non-Cap Mach, Equip & Tools 15,000 Sub Total 040. Public & Day Use 285,973 068. Concerts in the Park 10-61-068-510-001. Salaries - Full Time 3,794 10-61-068-511-001. Benefits - Health Insurance 1,450 10-61-068-511-002. Benefits - Retirement 482 10-61-068-512-001. Payroll Taxes - FICA 290 10-61-068-512-002. Payroll Taxes - Workers Comp 120 10-61-068-530-004. Advertising - Other 3,200 10-61-068-530-018. Independent Contractors 10,814 10-61-068-550-015. Recreation Program Expenses 750 10-61-068-570-006. Grant - WY Arts Council 2,586 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 110 ---PAGE BREAK--- 10-61-068-570-007. Grant - Park Co Travel Council 500 10-61-068-570-014. Grant - WY Cultural Trust 2,500 Sub Total 068. Concerts in the Park 26,486 100. Unassigned 10-61-100-580-005. Transfers Out - Vehicle Repl 1,934 10-61-100-590-002. Uncollectible Acct Write Offs 3,506 Sub Total 100. Unassigned 5,440 730. Capital Machinery & Equipment 10-61-730-041-001. Phone System 14,500 10-61-730-043-001. Rec Center Primary Server 6,000 10-61-730-044-001. Rec Center Secondary Server 5,000 10-61-730-045-001. Rec Center Copy Machine 11,995 Sub Total 730. Capital Machinery & Equipment 37,495 Sub Total 61. RECREATION EXPENSES 1,255,985 62. AQUATICS EXPENSES 001. Finance & Accounting 10-62-001-510-001. Salaries - Full Time 2,818 10-62-001-511-001. Benefits - Health Insurance 698 10-62-001-511-002. Benefits - Retirement 358 10-62-001-512-001. Payroll Taxes - FICA 215 10-62-001-512-002. Payroll Taxes - Workers Comp 10 10-62-001-530-001. Accounting, Auditing & Billing 368 10-62-001-530-009. Computer, Software & Tech Supp 846 10-62-001-540-001. Liability Insurance 2,640 Sub Total 001. Finance & Accounting 7,953 002. Human Resources & Payroll 10-62-002-510-001. Salaries - Full Time 16,581 10-62-002-511-001. Benefits - Health Insurance 5,763 10-62-002-511-002. Benefits - Retirement 2,104 10-62-002-512-001. Payroll Taxes - FICA 1,269 10-62-002-512-002. Payroll Taxes - Workers Comp 58 10-62-002-513-003. Employee Wellness Program 180 10-62-002-513-004. Employee Excellence & Apprecia 55 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 111 ---PAGE BREAK--- 10-62-002-530-002. Advertising - Legal 400 10-62-002-530-005. Advertising - Personnel 340 10-62-002-530-006. Background Checks & Risk Asmt 50 Sub Total 002. Human Resources & Payroll 26,800 003. Information Technology 10-62-003-510-001. Salaries - Full Time 2,748 10-62-003-511-001. Benefits - Health Insurance 400 10-62-003-511-002. Benefits - Retirement 349 10-62-003-511-005. Benefits - Cell Phone Allowanc 24 10-62-003-512-001. Payroll Taxes - FICA 212 10-62-003-512-002. Payroll Taxes - Workers Comp 87 10-62-003-530-009. Computer, Software & Tech Supp 1,557 10-62-003-540-003. Cyber Insurance 442 Sub Total 003. Information Technology 5,819 006. City Facilities 10-62-006-510-001. Salaries - Full Time 30,914 10-62-006-510-002. Salaries - Part Time 2,989 10-62-006-510-004. Salaries - Provisional/Temp 4,841 10-62-006-511-001. Benefits - Health Insurance 12,262 10-62-006-511-002. Benefits - Retirement 4,302 10-62-006-511-005. Benefits - Cell Phone Allowanc 30 10-62-006-512-001. Payroll Taxes - FICA 2,965 10-62-006-512-002. Payroll Taxes - Workers Comp 1,224 10-62-006-520-001. Building Interior Finishings 200 10-62-006-520-002. Buildings & Structures 3,175 10-62-006-520-008. HVAC, Electrical & Plumbing 5,000 10-62-006-530-015. Leases & Maintenance Contracts 4,780 10-62-006-530-019. Janitorial, Linen & Rug Svc 711 10-62-006-530-032. Security Services 222 10-62-006-530-036. Utilities 94,276 10-62-006-530-038. Weed & Pest Control 1,080 10-62-006-540-002. Property Insurance 1,403 10-62-006-550-002. Cleaning & Janitorial Supplies 9,850 10-62-006-550-020. Other Materials & Supplies 100 10-62-006-551-003. Non-Cap Mach, Equip & Tools 114 Sub Total 006. City Facilities 180,438 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 112 ---PAGE BREAK--- 031. Aquatics Administration 10-62-031-510-001. Salaries - Full Time 60,148 10-62-031-511-001. Benefits - Health Insurance 23,090 10-62-031-511-002. Benefits - Retirement 7,633 10-62-031-511-004. Benefits - Vehicle Allowance 180 10-62-031-511-005. Benefits - Cell Phone Allowanc 540 10-62-031-512-001. Payroll Taxes - FICA 4,657 10-62-031-512-002. Payroll Taxes - Workers Comp 1,528 10-62-031-513-001. Association Dues & Memberships 600 10-62-031-513-002. Travel, Training, & Education 3,913 10-62-031-530-009. Computer, Software & Tech Supp 3,612 10-62-031-530-015. Leases & Maintenance Contracts 3,553 10-62-031-530-026. Printing, Copying & Media Svc 1,050 10-62-031-530-027. Recording, Licensing & Permits 200 10-62-031-530-031. Safety Inspections & Services 1,463 10-62-031-550-001. Breakroom Supplies 500 10-62-031-550-009. Industrial Supplies 840 10-62-031-550-013. Office Supplies 700 10-62-031-550-014. Postage & Shipping 500 10-62-031-551-002. Non-Cap Furniture & Fixtures 4,700 10-62-031-551-003. Non-Cap Mach, Equip & Tools 840 Sub Total 031. Aquatics Administration 120,247 032. Aquatics Youth & Adult Activit 10-62-032-510-001. Salaries - Full Time 59,102 10-62-032-510-002. Salaries - Part Time 6,453 10-62-032-510-004. Salaries - Provisional/Temp 39,155 10-62-032-510-006. Salaries - Overtime 1,186 10-62-032-511-001. Benefits - Health Insurance 22,653 10-62-032-511-002. Benefits - Retirement 8,469 10-62-032-511-005. Benefits - Cell Phone Allowanc 54 10-62-032-512-001. Payroll Taxes - FICA 8,107 10-62-032-512-002. Payroll Taxes - Workers Comp 3,337 10-62-032-513-001. Association Dues & Memberships 650 10-62-032-530-018. Independent Contractors 2,500 10-62-032-550-009. Industrial Supplies 12,000 10-62-032-550-013. Office Supplies 300 10-62-032-550-015. Recreation Program Expenses 4,200 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 113 ---PAGE BREAK--- 10-62-032-550-016. Rec Program Supplies SRD Reimb 3,000 10-62-032-550-017. Safety Supplies & Equipment 2,000 Sub Total 032. Aquatics Youth & Adult Activit 173,166 033. Aquatics Safety Training 10-62-033-510-001. Salaries - Full Time 12,503 10-62-033-510-002. Salaries - Part Time 4,964 10-62-033-510-004. Salaries - Provisional/Temp 3,228 10-62-033-510-006. Salaries - Overtime 1,186 10-62-033-511-001. Benefits - Health Insurance 5,844 10-62-033-511-002. Benefits - Retirement 2,368 10-62-033-511-005. Benefits - Cell Phone Allowanc 30 10-62-033-512-001. Payroll Taxes - FICA 1,676 10-62-033-512-002. Payroll Taxes - Workers Comp 691 10-62-033-513-002. Travel, Training, & Education 167 10-62-033-550-015. Recreation Program Expenses 4,000 10-62-033-550-017. Safety Supplies & Equipment 2,000 Sub Total 033. Aquatics Safety Training 38,657 034. Aquatics Special Events 10-62-034-510-001. Salaries - Full Time 529 10-62-034-510-002. Salaries - Part Time 248 10-62-034-511-001. Benefits - Health Insurance 230 10-62-034-511-002. Benefits - Retirement 98 10-62-034-511-005. Benefits - Cell Phone Allowanc 6 10-62-034-512-001. Payroll Taxes - FICA 60 10-62-034-512-002. Payroll Taxes - Workers Comp 25 Sub Total 034. Aquatics Special Events 1,196 040. Public & Day Use 10-62-040-510-001. Salaries - Full Time 14,168 10-62-040-510-002. Salaries - Part Time 11,664 10-62-040-510-004. Salaries - Provisional/Temp 122,640 10-62-040-510-006. Salaries - Overtime 1,582 10-62-040-511-001. Benefits - Health Insurance 8,358 10-62-040-511-002. Benefits - Retirement 3,479 10-62-040-512-001. Payroll Taxes - FICA 11,479 10-62-040-512-002. Payroll Taxes - Workers Comp 4,741 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 114 ---PAGE BREAK--- 10-62-040-520-016. Pools & Aquatics Features 16,000 10-62-040-530-003. Advertising - Marketing 2,400 10-62-040-530-007. Banking & Financial Services 6,806 10-62-040-530-008. Debt Collection Services 127 10-62-040-530-026. Printing, Copying & Media Svc 402 10-62-040-550-009. Industrial Supplies 12,000 10-62-040-550-010. Inventory Purchases 1,000 10-62-040-550-016. Rec Program Supplies SRD Reimb 1,000 10-62-040-550-019. Uniforms & Clothing 2,274 Sub Total 040. Public & Day Use 220,120 100. Unassigned 10-62-100-590-002. Uncollectible Acct Write Offs 3,506 Sub Total 100. Unassigned 3,506 730. Capital Machinery & Equipment 10-62-730-046-001. Sand Filtration System 20,000 Sub Total 730. Capital Machinery & Equipment 20,000 Sub Total 62. AQUATICS EXPENSES 797,902 63. ATHLETICS EXPENSES 001. Finance & Accounting 10-63-001-530-001. Accounting, Auditing & Billing 42 10-63-001-530-009. Computer, Software & Tech Supp 97 10-63-001-540-001. Liability Insurance 671 Sub Total 001. Finance & Accounting 810 002. Human Resources & Payroll 10-63-002-510-001. Salaries - Full Time 9,387 10-63-002-511-001. Benefits - Health Insurance 4,082 10-63-002-511-002. Benefits - Retirement 1,191 10-63-002-512-001. Payroll Taxes - FICA 718 10-63-002-512-002. Payroll Taxes - Workers Comp 33 10-63-002-513-003. Employee Wellness Program 45 10-63-002-513-004. Employee Excellence & Apprecia 53 10-63-002-530-005. Advertising - Personnel 100 10-63-002-530-006. Background Checks & Risk Asmt 240 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 115 ---PAGE BREAK--- Sub Total 002. Human Resources & Payroll 15,849 003. Information Technology 10-63-003-510-001. Salaries - Full Time 2,748 10-63-003-511-001. Benefits - Health Insurance 400 10-63-003-511-002. Benefits - Retirement 349 10-63-003-511-005. Benefits - Cell Phone Allowanc 24 10-63-003-512-001. Payroll Taxes - FICA 212 10-63-003-512-002. Payroll Taxes - Workers Comp 87 10-63-003-530-009. Computer, Software & Tech Supp 863 10-63-003-540-003. Cyber Insurance 222 Sub Total 003. Information Technology 4,905 006. City Facilities 10-63-006-510-001. Salaries - Full Time 19,225 10-63-006-510-002. Salaries - Part Time 2,989 10-63-006-511-001. Benefits - Health Insurance 7,255 10-63-006-511-002. Benefits - Retirement 2,819 10-63-006-512-001. Payroll Taxes - FICA 1,699 10-63-006-512-002. Payroll Taxes - Workers Comp 702 10-63-006-530-036. Utilities 832 Sub Total 006. City Facilities 35,521 035. Athletics Administration 10-63-035-510-001. Salaries - Full Time 6,535 10-63-035-511-001. Benefits - Health Insurance 1,605 10-63-035-511-002. Benefits - Retirement 829 10-63-035-511-004. Benefits - Vehicle Allowance 90 10-63-035-511-005. Benefits - Cell Phone Allowanc 30 10-63-035-512-001. Payroll Taxes - FICA 509 10-63-035-512-002. Payroll Taxes - Workers Comp 61 10-63-035-530-003. Advertising - Marketing 120 10-63-035-530-026. Printing, Copying & Media Svc 298 10-63-035-550-007. Fuel 40 Sub Total 035. Athletics Administration 10,117 036. Athletics Youth Activities 10-63-036-510-001. Salaries - Full Time 36,186 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 116 ---PAGE BREAK--- 10-63-036-510-004. Salaries - Provisional/Temp 9,876 10-63-036-511-001. Benefits - Health Insurance 9,789 10-63-036-511-002. Benefits - Retirement 4,593 10-63-036-512-001. Payroll Taxes - FICA 3,523 10-63-036-512-002. Payroll Taxes - Workers Comp 1,456 10-63-036-530-026. Printing, Copying & Media Svc 594 10-63-036-550-015. Recreation Program Expenses 7,290 10-63-036-550-016. Rec Program Supplies SRD Reimb 1,500 10-63-036-550-017. Safety Supplies & Equipment 125 10-63-036-551-001. Non-Cap Comp Equip & Software 100 Sub Total 036. Athletics Youth Activities 75,032 037. Athletics Adult Activities 10-63-037-510-001. Salaries - Full Time 14,176 10-63-037-510-004. Salaries - Provisional/Temp 9,035 10-63-037-511-001. Benefits - Health Insurance 3,235 10-63-037-511-002. Benefits - Retirement 1,799 10-63-037-512-001. Payroll Taxes - FICA 1,777 10-63-037-512-002. Payroll Taxes - Workers Comp 733 10-63-037-530-026. Printing, Copying & Media Svc 600 10-63-037-550-015. Recreation Program Expenses 4,250 10-63-037-550-017. Safety Supplies & Equipment 100 Sub Total 037. Athletics Adult Activities 35,705 038. Athletics Mini Golf 10-63-038-510-001. Salaries - Full Time 3,234 10-63-038-510-004. Salaries - Provisional/Temp 16,361 10-63-038-511-001. Benefits - Health Insurance 1,258 10-63-038-511-002. Benefits - Retirement 410 10-63-038-512-001. Payroll Taxes - FICA 1,500 10-63-038-512-002. Payroll Taxes - Workers Comp 544 10-63-038-530-036. Utilities 320 10-63-038-550-009. Industrial Supplies 200 10-63-038-550-010. Inventory Purchases 500 10-63-038-551-002. Non-Cap Furniture & Fixtures 4,800 Sub Total 038. Athletics Mini Golf 29,127 Sub Total 63. ATHLETICS EXPENSES 207,066 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 117 ---PAGE BREAK--- Sub Total Expenditure 9,982,782 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 118 ---PAGE BREAK--- 1  VEHICLE REPLACEMENT FUND  LODGING TAX FUND  CODY PUBLIC ARTS FUND  PASS THROUGH GRANTS FUND  SPECIFIC PURPOSE TAX FUND ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 33. VEHICLE REPLACEMENT FUND Revenue 50. PUBLIC WORKS REVENUE 100. Unassigned 33-50-100-460-008. Interest Revenue -33,000 33-50-100-480-005. Transfers in - Vehicle Repl -537,317 Sub Total 100. Unassigned -570,317 Sub Total 50. PUBLIC WORKS REVENUE -570,317 Sub Total Revenue -570,317 Expenditure 52. PUBLIC WORKS EXPENSES 730. Capital Machinery & Equipment 33-52-730-001-001. Vehicle Replacement Schedule 765,326 Sub Total 730. Capital Machinery & Equipment 765,326 Sub Total 52. PUBLIC WORKS EXPENSES 765,326 Sub Total Expenditure 765,326 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 119 ---PAGE BREAK--- 35. LODGING TAX FUND Revenue 20. GENERAL GOVERNMENT REVENUE 100. Unassigned 35-20-100-420-006. Lodging Tax -126,000 35-20-100-460-008. Interest Revenue -750 Sub Total 100. Unassigned -126,750 Sub Total 20. GENERAL GOVERNMENT REVENUE -126,750 Sub Total Revenue -126,750 Expenditure 21. GENERAL GOVERNMENT EXPENSES 005. Special Events 35-21-005-510-001. Salaries - Full Time 45,896 35-21-005-510-006. Salaries - Overtime 27,026 35-21-005-511-001. Benefits - Health Insurance 15,540 35-21-005-511-002. Benefits - Retirement 8,603 35-21-005-512-001. Payroll Taxes - FICA 5,577 35-21-005-512-002. Payroll Taxes - Workers Comp 2,230 35-21-005-530-003. Advertising - Marketing 50 35-21-005-530-029. Rentals, short term - Equip 900 35-21-005-530-036. Utilities 1,622 35-21-005-550-007. Fuel 200 35-21-005-550-008. Ice Cream Social 500 Sub Total 005. Special Events 108,144 014. Outside Agency Assistance 35-21-014-531-002. Cody-Yellowstone Air Service 5,000 35-21-014-531-006. Forward Cody 15,000 Sub Total 014. Outside Agency Assistance 20,000 Sub Total 21. GENERAL GOVERNMENT EXPENSES 128,144 Sub Total Expenditure 128,144 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 120 ---PAGE BREAK--- 36. CODY PUBLIC ART FUND Revenue 20. GENERAL GOVERNMENT REVENUE 069. Cody Public Arts 36-20-069-472-007. Contributions -Cody Public Art -5,000 Sub Total 069. Cody Public Arts -5,000 Sub Total 20. GENERAL GOVERNMENT REVENUE -5,000 Sub Total Revenue -5,000 Expenditure 21. GENERAL GOVERNMENT EXPENSES 069. Cody Public Arts 36-21-069-520-007. Furniture & Fixtures 100 36-21-069-530-036. Utilities 480 36-21-069-540-002. Property Insurance 300 Sub Total 069. Cody Public Arts 880 Sub Total 21. GENERAL GOVERNMENT EXPENSES 880 Sub Total Expenditure 880 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 121 ---PAGE BREAK--- 37. PASS THROUGH GRANTS FUND Revenue 20. GENERAL GOVERNMENT REVENUE 012. Pass Through Grants 37-20-012-471-014. Grant - WY Authentic Prod 2016 -748,360 37-20-012-471-015. Grant - Gunwerks Manufacturing -2,571,609 37-20-012-471-016. Loan - Gunwerks Manufacturing -3,000,000 Sub Total 012. Pass Through Grants -6,319,969 Sub Total 20. GENERAL GOVERNMENT REVENUE -6,319,969 Sub Total Revenue -6,319,969 Expenditure 21. GENERAL GOVERNMENT EXPENSES 012. Pass Through Grants 37-21-012-571-014. Grant - WY Authentic Prod 2016 748,360 37-21-012-571-015. Grant - Gunwerks Manufacturing 2,571,609 37-21-012-571-016. Loan - Gunwerks Manufacturing 3,000,000 Sub Total 012. Pass Through Grants 6,319,969 Sub Total 21. GENERAL GOVERNMENT EXPENSES 6,319,969 Sub Total Expenditure 6,319,969 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 122 ---PAGE BREAK--- 39. SPECIFIC PURPOSE TAX FUND Revenue 20. GENERAL GOVERNMENT REVENUE 100. Unassigned 39-20-100-460-008. Interest Revenue -10,000 Sub Total 100. Unassigned -10,000 Sub Total 20. GENERAL GOVERNMENT REVENUE -10,000 Sub Total Revenue -10,000 Expenditure 52. PUBLIC WORKS EXPENSES 740. Capital Infrastructure 39-52-740-001-002. Chip Sealing 2019 441,236 39-52-740-002-002. ADA Ramps 2019 242,843 Sub Total 740. Capital Infrastructure 684,079 Sub Total 52. PUBLIC WORKS EXPENSES 684,079 73. WASTEWATER EXPENSES 740. Capital Infrastructure 39-73-740-012-004. WWTF Phase 2 2,133,768 Sub Total 740. Capital Infrastructure 2,133,768 Sub Total 73. WASTEWATER EXPENSES 2,133,768 Sub Total Expenditure 2,817,847 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 123 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 1 ENTERPRISE FUNDS • SOLID WASTE FUND • WATER FUND • WASTEWATER FUND • ELECTRIC FUND ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 52. SOLID WASTE FUND Revenue 70. UTILITIES REVENUE 001. Finance & Accounting 52-70-001-460-015. Purchase Card Rebate -270 Sub Total 001. Finance & Accounting -270 052. Solid Waste Collection 52-70-052-450-001. Charges for Utility Services -1,190,000 52-70-052-460-014. Miscellaneous Revenue -760 Sub Total 052. Solid Waste Collection -1,190,760 053. Solid Waste Disposal 52-70-053-450-001. Charges for Utility Services -898,000 Sub Total 053. Solid Waste Disposal -898,000 054. Recycling 52-70-054-450-001. Charges for Utility Services -117,500 52-70-054-450-014. Recycling Revenue -14,000 52-70-054-472-008. Contributions - Park County -4,300 Sub Total 054. Recycling -135,800 100. Unassigned 52-70-100-460-008. Interest Revenue -28,000 Sub Total 100. Unassigned -28,000 Sub Total 70. UTILITIES REVENUE -2,252,830 Sub Total Revenue -2,252,830 Expenditure 71. SOLID WASTE EXPENSES 001. Finance & Accounting 52-71-001-510-001. Salaries - Full Time 7,928 52-71-001-511-001. Benefits - Health Insurance 1,918 52-71-001-511-002. Benefits - Retirement 1,005 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 124 ---PAGE BREAK--- 52-71-001-512-001. Payroll Taxes - FICA 606 52-71-001-512-002. Payroll Taxes - Workers Comp 27 52-71-001-530-001. Accounting, Auditing & Billing 1,160 52-71-001-530-009. Computer, Software & Tech Supp 2,737 52-71-001-540-001. Liability Insurance 3,065 Sub Total 001. Finance & Accounting 18,446 002. Human Resources & Payroll 52-71-002-510-001. Salaries - Full Time 2,385 52-71-002-511-001. Benefits - Health Insurance 864 52-71-002-511-002. Benefits - Retirement 302 52-71-002-512-001. Payroll Taxes - FICA 183 52-71-002-512-002. Payroll Taxes - Workers Comp 8 52-71-002-513-003. Employee Wellness Program 405 52-71-002-513-004. Employee Excellence & Apprecia 168 52-71-002-530-024. Medical Services 760 Sub Total 002. Human Resources & Payroll 5,075 003. Information Technology 52-71-003-510-001. Salaries - Full Time 2,748 52-71-003-511-001. Benefits - Health Insurance 400 52-71-003-511-002. Benefits - Retirement 349 52-71-003-511-005. Benefits - Cell Phone Allowanc 24 52-71-003-512-001. Payroll Taxes - FICA 212 52-71-003-512-002. Payroll Taxes - Workers Comp 87 52-71-003-530-009. Computer, Software & Tech Supp 188 52-71-003-540-003. Cyber Insurance 74 52-71-003-551-001. Non-Cap Comp Equip & Software 2,150 Sub Total 003. Information Technology 6,232 005. Special Events 52-71-005-510-006. Salaries - Overtime 210 52-71-005-511-002. Benefits - Retirement 27 52-71-005-512-001. Payroll Taxes - FICA 16 52-71-005-512-002. Payroll Taxes - Workers Comp 7 Sub Total 005. Special Events 260 006. City Facilities * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 125 ---PAGE BREAK--- 52-71-006-510-001. Salaries - Full Time 1,603 52-71-006-510-002. Salaries - Part Time 249 52-71-006-511-001. Benefits - Health Insurance 604 52-71-006-511-002. Benefits - Retirement 236 52-71-006-512-001. Payroll Taxes - FICA 141 52-71-006-512-002. Payroll Taxes - Workers Comp 58 52-71-006-520-008. HVAC, Electrical & Plumbing 100 52-71-006-530-015. Leases & Maintenance Contracts 830 52-71-006-530-036. Utilities 9,737 52-71-006-530-038. Weed & Pest Control 720 52-71-006-540-002. Property Insurance 2,359 52-71-006-550-002. Cleaning & Janitorial Supplies 200 Sub Total 006. City Facilities 16,837 007. Fleet Maintenance 52-71-007-510-001. Salaries - Full Time 30,282 52-71-007-510-004. Salaries - Provisional/Temp 9,053 52-71-007-511-001. Benefits - Health Insurance 10,285 52-71-007-511-002. Benefits - Retirement 3,842 52-71-007-512-001. Payroll Taxes - FICA 3,010 52-71-007-512-002. Payroll Taxes - Workers Comp 1,243 52-71-007-520-021. Vehicles & Mobile Equipment 75,000 52-71-007-530-002. Advertising - Legal 200 52-71-007-530-009. Computer, Software & Tech Supp 506 Sub Total 007. Fleet Maintenance 133,421 009. Utility Billing 52-71-009-510-001. Salaries - Full Time 52,481 52-71-009-511-001. Benefits - Health Insurance 16,147 52-71-009-511-002. Benefits - Retirement 6,660 52-71-009-512-001. Payroll Taxes - FICA 4,015 52-71-009-512-002. Payroll Taxes - Workers Comp 697 52-71-009-530-001. Accounting, Auditing & Billing 3,886 52-71-009-530-009. Computer, Software & Tech Supp 3,401 52-71-009-550-014. Postage & Shipping 5,344 Sub Total 009. Utility Billing 92,631 010. Governing Body * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 126 ---PAGE BREAK--- 52-71-010-510-001. Salaries - Full Time 3,325 52-71-010-510-003. Salaries - Elected/Appointed 6,800 52-71-010-511-001. Benefits - Health Insurance 523 52-71-010-511-002. Benefits - Retirement 422 52-71-010-511-004. Benefits - Vehicle Allowance 144 52-71-010-512-001. Payroll Taxes - FICA 785 52-71-010-512-002. Payroll Taxes - Workers Comp 36 Sub Total 010. Governing Body 12,035 011. City Administration 52-71-011-510-001. Salaries - Full Time 4,434 52-71-011-511-001. Benefits - Health Insurance 697 52-71-011-511-002. Benefits - Retirement 563 52-71-011-511-004. Benefits - Vehicle Allowance 192 52-71-011-512-001. Payroll Taxes - FICA 354 52-71-011-512-002. Payroll Taxes - Workers Comp 16 Sub Total 011. City Administration 6,256 026. Brush Removal Service 52-71-026-510-001. Salaries - Full Time 2,030 52-71-026-510-002. Salaries - Part Time 6,304 52-71-026-510-005. Salaries - Stand by Pay 68 52-71-026-511-001. Benefits - Health Insurance 604 52-71-026-511-002. Benefits - Retirement 1,067 52-71-026-512-001. Payroll Taxes - FICA 642 52-71-026-512-002. Payroll Taxes - Workers Comp 265 52-71-026-550-007. Fuel 385 Sub Total 026. Brush Removal Service 11,365 044. Engineering & GIS 52-71-044-510-001. Salaries - Full Time 9,676 52-71-044-511-001. Benefits - Health Insurance 2,996 52-71-044-511-002. Benefits - Retirement 1,228 52-71-044-511-004. Benefits - Vehicle Allowance 72 52-71-044-512-001. Payroll Taxes - FICA 746 52-71-044-512-002. Payroll Taxes - Workers Comp 306 Sub Total 044. Engineering & GIS 15,024 051. Solid Waste Administration * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 127 ---PAGE BREAK--- 52-71-051-510-001. Salaries - Full Time 44,846 52-71-051-511-001. Benefits - Health Insurance 14,235 52-71-051-511-002. Benefits - Retirement 5,691 52-71-051-511-004. Benefits - Vehicle Allowance 216 52-71-051-512-001. Payroll Taxes - FICA 3,446 52-71-051-512-002. Payroll Taxes - Workers Comp 1,418 52-71-051-530-015. Leases & Maintenance Contracts 173 52-71-051-530-023. Legal Services 9,118 52-71-051-530-031. Safety Inspections & Services 183 52-71-051-530-036. Utilities 158 52-71-051-550-001. Breakroom Supplies 200 52-71-051-550-007. Fuel 293 52-71-051-550-013. Office Supplies 120 52-71-051-551-012. Non-Cap Improvements - Other 5,000 Sub Total 051. Solid Waste Administration 85,097 052. Solid Waste Collection 52-71-052-510-001. Salaries - Full Time 171,776 52-71-052-510-002. Salaries - Part Time 5,441 52-71-052-510-006. Salaries - Overtime 6,230 52-71-052-511-001. Benefits - Health Insurance 58,644 52-71-052-511-002. Benefits - Retirement 23,279 52-71-052-512-001. Payroll Taxes - FICA 14,034 52-71-052-512-002. Payroll Taxes - Workers Comp 5,795 52-71-052-513-002. Travel, Training, & Education 150 52-71-052-520-019. Small Power Equipment 1,000 52-71-052-530-002. Advertising - Legal 200 52-71-052-530-004. Advertising - Other 360 52-71-052-530-007. Banking & Financial Services 7,390 52-71-052-530-008. Debt Collection Services 127 52-71-052-530-025. Other Services 5,000 52-71-052-530-027. Recording, Licensing & Permits 30 52-71-052-530-031. Safety Inspections & Services 175 52-71-052-530-036. Utilities 384 52-71-052-550-007. Fuel 39,376 52-71-052-550-009. Industrial Supplies 2,320 52-71-052-550-017. Safety Supplies & Equipment 280 52-71-052-550-019. Uniforms & Clothing 1,400 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 128 ---PAGE BREAK--- 52-71-052-551-003. Non-Cap Mach, Equip & Tools 51,000 52-71-052-590-001. Depreciation 57,860 Sub Total 052. Solid Waste Collection 452,251 053. Solid Waste Disposal 52-71-053-510-001. Salaries - Full Time 69,544 52-71-053-510-006. Salaries - Overtime 2,240 52-71-053-511-001. Benefits - Health Insurance 23,562 52-71-053-511-002. Benefits - Retirement 9,108 52-71-053-512-001. Payroll Taxes - FICA 5,492 52-71-053-512-002. Payroll Taxes - Workers Comp 2,267 52-71-053-513-002. Travel, Training, & Education 150 52-71-053-530-007. Banking & Financial Services 4,515 52-71-053-530-008. Debt Collection Services 65 52-71-053-530-021. Landfill Fees 820,000 52-71-053-530-036. Utilities 96 52-71-053-550-007. Fuel 12,747 52-71-053-550-020. Other Supplies 400 52-71-053-590-001. Depreciation 57,860 Sub Total 053. Solid Waste Disposal 1,008,046 054. Recycling 52-71-054-510-001. Salaries - Full Time 115,360 52-71-054-510-002. Salaries - Part Time 21,762 52-71-054-510-006. Salaries - Overtime 1,050 52-71-054-511-001. Benefits - Health Insurance 48,862 52-71-054-511-002. Benefits - Retirement 17,534 52-71-054-512-001. Payroll Taxes - FICA 10,570 52-71-054-512-002. Payroll Taxes - Workers Comp 4,365 52-71-054-513-002. Travel, Training, & Education 1,600 52-71-054-520-019. Small Power Equipment 300 52-71-054-520-022. Other Services 600 52-71-054-530-007. Banking & Financial Services 612 52-71-054-530-008. Debt Collection Services 42 52-71-054-530-035. Transportation 8,300 52-71-054-550-007. Fuel 11,017 52-71-054-550-009. Industrial Supplies 5,000 52-71-054-550-017. Safety Supplies & Equipment 550 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 129 ---PAGE BREAK--- 52-71-054-550-019. Uniforms & Clothing 1,000 52-71-054-551-003. Non-Cap Mach, Equip & Tools 1,200 52-71-054-590-001. Depreciation 32,639 Sub Total 054. Recycling 282,363 055. Hazardous Waste 52-71-055-510-001. Salaries - Full Time 5,804 52-71-055-510-006. Salaries - Overtime 1,050 52-71-055-511-001. Benefits - Health Insurance 2,144 52-71-055-511-002. Benefits - Retirement 870 52-71-055-512-001. Payroll Taxes - FICA 523 52-71-055-512-002. Payroll Taxes - Workers Comp 216 52-71-055-530-016. Hazardous Waste Disposal 9,500 Sub Total 055. Hazardous Waste 20,107 056. Grass Collection 52-71-056-510-001. Salaries - Full Time 7,025 52-71-056-511-001. Benefits - Health Insurance 1,851 52-71-056-511-002. Benefits - Retirement 892 52-71-056-512-001. Payroll Taxes - FICA 537 52-71-056-512-002. Payroll Taxes - Workers Comp 222 52-71-056-550-007. Fuel 1,923 52-71-056-551-003. Non-Cap Mach, Equip & Tools 15,000 Sub Total 056. Grass Collection 27,450 057. Large Item Pickup 52-71-057-510-001. Salaries - Full Time 7,274 52-71-057-510-005. Salaries - Stand by Pay 158 52-71-057-511-001. Benefits - Health Insurance 2,771 52-71-057-511-002. Benefits - Retirement 944 52-71-057-512-001. Payroll Taxes - FICA 568 52-71-057-512-002. Payroll Taxes - Workers Comp 235 52-71-057-530-004. Advertising - Other 360 52-71-057-550-007. Fuel 330 Sub Total 057. Large Item Pickup 12,640 100. Unassigned 52-71-100-580-005. Transfers Out - Vehicle Repl 135,891 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 130 ---PAGE BREAK--- 52-71-100-590-002. Uncollectible Acct Write Offs 2,201 Sub Total 100. Unassigned 138,092 720. Capital Buildings 52-71-720-003-001. A-Frame Enclosure 10,000 Sub Total 720. Capital Buildings 10,000 725. CAPITAL IMPROVEMENTS 52-71-725-030-001. Solid Waste Yard Paving 27,325 Sub Total 725. CAPITAL IMPROVEMENTS 27,325 730. Capital Machinery & Equipment 52-71-730-049-001. Round Dumpster Replacements 160,000 Sub Total 730. Capital Machinery & Equipment 160,000 Sub Total 71. SOLID WASTE EXPENSES 2,540,953 Sub Total Expenditure 2,540,953 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 131 ---PAGE BREAK--- 53. WATER FUND Revenue 70. UTILITIES REVENUE 001. Finance & Accounting 53-70-001-460-015. Purchase Card Rebate -318 Sub Total 001. Finance & Accounting -318 059. Treated Water 53-70-059-450-001. Charges for Utility Services -2,985,000 53-70-059-450-003. Hook Up Fees -12,000 53-70-059-450-004. Hydrant Water Sales -13,000 53-70-059-450-006. Meter Fees -5,500 53-70-059-450-018. Tap Fees -6,000 53-70-059-450-021. Water Crane Sales -14,000 Sub Total 059. Treated Water -3,035,500 060. Raw Water 53-70-060-450-001. Charges for Utility Services -324,500 53-70-060-450-003. Hook Up Fees -1,000 53-70-060-450-018. Tap Fees -1,000 Sub Total 060. Raw Water -326,500 100. Unassigned 53-70-100-460-008. Interest Revenue -39,000 Sub Total 100. Unassigned -39,000 640. Capital Infrastructure 53-70-640-021-002. Grant - Beacon Hill Water Tank -1,289,503 Sub Total 640. Capital Infrastructure -1,289,503 Sub Total 70. UTILITIES REVENUE -4,690,821 Sub Total Revenue -4,690,821 Expenditure 72. WATER EXPENSES 001. Finance & Accounting * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 132 ---PAGE BREAK--- 53-72-001-510-001. Salaries - Full Time 15,333 53-72-001-511-001. Benefits - Health Insurance 3,661 53-72-001-511-002. Benefits - Retirement 1,945 53-72-001-512-001. Payroll Taxes - FICA 1,174 53-72-001-512-002. Payroll Taxes - Workers Comp 53 53-72-001-530-001. Accounting, Auditing & Billing 2,492 53-72-001-530-009. Computer, Software & Tech Supp 5,883 53-72-001-540-001. Liability Insurance 2,302 Sub Total 001. Finance & Accounting 32,843 002. Human Resources & Payroll 53-72-002-510-001. Salaries - Full Time 1,885 53-72-002-511-001. Benefits - Health Insurance 634 53-72-002-511-002. Benefits - Retirement 239 53-72-002-512-001. Payroll Taxes - FICA 144 53-72-002-512-002. Payroll Taxes - Workers Comp 7 53-72-002-513-003. Employee Wellness Program 270 53-72-002-513-004. Employee Excellence & Apprecia 83 53-72-002-530-024. Medical Services 422 Sub Total 002. Human Resources & Payroll 3,684 003. Information Technology 53-72-003-510-001. Salaries - Full Time 1,374 53-72-003-511-001. Benefits - Health Insurance 200 53-72-003-511-002. Benefits - Retirement 174 53-72-003-511-005. Benefits - Cell Phone Allowanc 12 53-72-003-512-001. Payroll Taxes - FICA 106 53-72-003-512-002. Payroll Taxes - Workers Comp 44 53-72-003-530-009. Computer, Software & Tech Supp 482 53-72-003-540-003. Cyber Insurance 147 53-72-003-551-001. Non-Cap Comp Equip & Software 1,768 Sub Total 003. Information Technology 4,307 004. Grants Administration 53-72-004-510-001. Salaries - Full Time 1,770 53-72-004-511-001. Benefits - Health Insurance 349 53-72-004-511-002. Benefits - Retirement 225 53-72-004-512-001. Payroll Taxes - FICA 135 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 133 ---PAGE BREAK--- 53-72-004-512-002. Payroll Taxes - Workers Comp 6 Sub Total 004. Grants Administration 2,485 006. City Facilities 53-72-006-510-001. Salaries - Full Time 1,603 53-72-006-510-002. Salaries - Part Time 249 53-72-006-511-001. Benefits - Health Insurance 604 53-72-006-511-002. Benefits - Retirement 236 53-72-006-512-001. Payroll Taxes - FICA 141 53-72-006-512-002. Payroll Taxes - Workers Comp 58 53-72-006-520-001. Building Interior Finishings 400 53-72-006-520-002. Buildings & Structures 1,000 53-72-006-520-008. HVAC, Electrical & Plumbing 1,000 53-72-006-530-032. Security Services 110 53-72-006-530-036. Utilities 72,171 53-72-006-530-038. Weed & Pest Control 300 53-72-006-540-002. Property Insurance 5,208 53-72-006-550-002. Cleaning & Janitorial Supplies 835 Sub Total 006. City Facilities 83,915 007. Fleet Maintenance 53-72-007-510-001. Salaries - Full Time 2,054 53-72-007-510-004. Salaries - Provisional/Temp 1,065 53-72-007-511-001. Benefits - Health Insurance 698 53-72-007-511-002. Benefits - Retirement 261 53-72-007-512-001. Payroll Taxes - FICA 238 53-72-007-512-002. Payroll Taxes - Workers Comp 99 53-72-007-520-021. Vehicles & Mobile Equipment 4,100 53-72-007-530-009. Computer, Software & Tech Supp 103 Sub Total 007. Fleet Maintenance 8,618 009. Utility Billing 53-72-009-510-001. Salaries - Full Time 47,490 53-72-009-511-001. Benefits - Health Insurance 14,609 53-72-009-511-002. Benefits - Retirement 6,026 53-72-009-512-001. Payroll Taxes - FICA 3,633 53-72-009-512-002. Payroll Taxes - Workers Comp 635 53-72-009-530-001. Accounting, Auditing & Billing 3,558 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 134 ---PAGE BREAK--- 53-72-009-530-009. Computer, Software & Tech Supp 6,333 53-72-009-550-014. Postage & Shipping 4,893 Sub Total 009. Utility Billing 87,177 010. Governing Body 53-72-010-510-001. Salaries - Full Time 3,325 53-72-010-510-003. Salaries - Elected/Appointed 6,800 53-72-010-511-001. Benefits - Health Insurance 523 53-72-010-511-002. Benefits - Retirement 422 53-72-010-511-004. Benefits - Vehicle Allowance 144 53-72-010-512-001. Payroll Taxes - FICA 785 53-72-010-512-002. Payroll Taxes - Workers Comp 36 Sub Total 010. Governing Body 12,035 011. City Administration 53-72-011-510-001. Salaries - Full Time 4,434 53-72-011-511-001. Benefits - Health Insurance 697 53-72-011-511-002. Benefits - Retirement 563 53-72-011-511-004. Benefits - Vehicle Allowance 192 53-72-011-512-001. Payroll Taxes - FICA 354 53-72-011-512-002. Payroll Taxes - Workers Comp 16 Sub Total 011. City Administration 6,256 044. Engineering & GIS 53-72-044-510-001. Salaries - Full Time 12,807 53-72-044-511-001. Benefits - Health Insurance 4,145 53-72-044-511-002. Benefits - Retirement 1,625 53-72-044-511-004. Benefits - Vehicle Allowance 72 53-72-044-512-001. Payroll Taxes - FICA 986 53-72-044-512-002. Payroll Taxes - Workers Comp 405 53-72-044-530-009. Computer, Software & Tech Supp 3,911 53-72-044-550-003. Computer & Technological Suppl 700 Sub Total 044. Engineering & GIS 24,651 058. Water Administration 53-72-058-510-001. Salaries - Full Time 51,583 53-72-058-511-001. Benefits - Health Insurance 16,887 53-72-058-511-002. Benefits - Retirement 6,546 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 135 ---PAGE BREAK--- 53-72-058-511-004. Benefits - Vehicle Allowance 216 53-72-058-512-001. Payroll Taxes - FICA 3,963 53-72-058-512-002. Payroll Taxes - Workers Comp 1,630 53-72-058-513-001. Association Dues & Memberships 217 53-72-058-513-002. Travel, Training, & Education 2,363 53-72-058-530-002. Advertising - Legal 100 53-72-058-530-015. Leases & Maintenance Contracts 173 53-72-058-530-023. Legal Services 9,118 53-72-058-530-025. Other Services 1,000 53-72-058-530-031. Safety Inspections & Services 1,050 53-72-058-530-036. Utilities 398 53-72-058-550-001. Breakroom Supplies 100 53-72-058-550-007. Fuel 293 53-72-058-550-012. Meeting Supplies 100 53-72-058-550-013. Office Supplies 500 53-72-058-550-017. Safety Supplies & Equipment 950 53-72-058-551-001. Non-Cap Comp Equip & Software 350 53-72-058-551-002. Non-Cap Furniture & Fixtures 500 Sub Total 058. Water Administration 98,037 059. Treated Water 53-72-059-510-001. Salaries - Full Time 166,823 53-72-059-510-002. Salaries - Part Time 22,707 53-72-059-510-005. Salaries - Stand by Pay 4,116 53-72-059-510-006. Salaries - Overtime 9,400 53-72-059-511-001. Benefits - Health Insurance 60,642 53-72-059-511-002. Benefits - Retirement 25,767 53-72-059-512-001. Payroll Taxes - FICA 15,534 53-72-059-512-002. Payroll Taxes - Workers Comp 6,416 53-72-059-513-001. Association Dues & Memberships 650 53-72-059-513-002. Travel, Training, & Education 3,400 53-72-059-520-009. Infr - curbs gutters sidewalks 1,250 53-72-059-520-010. Infr - Streets,Alleys,Pkg Lots 18,500 53-72-059-520-012. Infr - Water Systems 30,000 53-72-059-520-019. Small Power Equipment 550 53-72-059-530-002. Advertising - Legal 400 53-72-059-530-007. Banking & Financial Services 15,028 53-72-059-530-008. Debt Collection Services 151 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 136 ---PAGE BREAK--- 53-72-059-530-014. Engineering, Design, Locates 299 53-72-059-530-020. Laboratory & Testing Services 1,800 53-72-059-530-025. Other Services 3,300 53-72-059-530-029. Rentals, short term - Equip 5,750 53-72-059-530-036. Utilities 4,310 53-72-059-530-039. Wholesale Utility Purchases 1,607,120 53-72-059-550-007. Fuel 5,843 53-72-059-550-009. Industrial Supplies 2,850 53-72-059-550-014. Postage & Shipping 1,500 53-72-059-550-019. Uniforms & Clothing 950 53-72-059-551-003. Non-Cap Mach, Equip & Tools 2,500 53-72-059-551-007. Non-Cap Infr Impr Water Syst 5,000 53-72-059-551-011. Meters 60,000 53-72-059-590-001. Depreciation 368,028 Sub Total 059. Treated Water 2,450,584 060. Raw Water 53-72-060-510-001. Salaries - Full Time 83,961 53-72-060-510-005. Salaries - Stand by Pay 2,523 53-72-060-510-006. Salaries - Overtime 3,250 53-72-060-511-001. Benefits - Health Insurance 30,607 53-72-060-511-002. Benefits - Retirement 11,387 53-72-060-512-001. Payroll Taxes - FICA 6,866 53-72-060-512-002. Payroll Taxes - Workers Comp 2,837 53-72-060-520-009. Infr - curbs gutters sidewalks 1,250 53-72-060-520-010. Infr - Streets,Alleys,Pkg Lots 7,500 53-72-060-520-012. Infr - Water Systems 30,000 53-72-060-520-019. Small Power Equipment 550 53-72-060-530-004. Advertising - Other 600 53-72-060-530-007. Banking & Financial Services 1,830 53-72-060-530-008. Debt Collection Services 19 53-72-060-530-029. Rentals, short term - Equip 1,750 53-72-060-530-036. Utilities 138 53-72-060-540-005. Taxes & Assessments 40,015 53-72-060-550-007. Fuel 4,105 53-72-060-550-009. Industrial Supplies 3,209 53-72-060-550-019. Uniforms & Clothing 950 53-72-060-551-003. Non-Cap Mach, Equip & Tools 2,500 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 137 ---PAGE BREAK--- 53-72-060-551-007. Non-Cap Infr Impr Water Syst 2,100 53-72-060-590-001. Depreciation 50,186 Sub Total 060. Raw Water 288,133 100. Unassigned 53-72-100-580-005. Transfers Out - Vehicle Repl 15,500 53-72-100-590-002. Uncollectible Acct Write Offs 2,445 Sub Total 100. Unassigned 17,945 730. Capital Machinery & Equipment 53-72-730-041-001. Phone System 2,400 Sub Total 730. Capital Machinery & Equipment 2,400 740. Capital Infrastructure 53-72-740-021-001. Beacon Hill Water Tank 635,128 53-72-740-021-002. Grant - Beacon Hill Water Tank 1,289,503 53-72-740-054-001. Water Valve Upgrades 49,350 Sub Total 740. Capital Infrastructure 1,973,981 Sub Total 72. WATER EXPENSES 5,097,051 Sub Total Expenditure 5,097,051 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 138 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 54. WASTEWATER FUND Revenue 70. UTILITIES REVENUE 001. Finance & Accounting 54-70-001-460-015. Purchase Card Rebate -265 Sub Total 001. Finance & Accounting -265 062. Wastewater Collection 54-70-062-450-001. Charges for Utility Services -650,000 54-70-062-450-015. RV Dump Fees -1,200 54-70-062-460-014. Miscellaneous Revenue -800 Sub Total 062. Wastewater Collection -652,000 063. Wastewater Treatment 54-70-063-450-001. Charges for Utility Services -715,000 54-70-063-450-007. Sewer Plant Investment Fees -11,300 54-70-063-450-015. RV Dump Fees -500 Sub Total 063. Wastewater Treatment -726,800 100. Unassigned 54-70-100-460-008. Interest Revenue -23,500 Sub Total 100. Unassigned -23,500 640. Capital Infrastructure 54-70-640-012-001. Loan - WWTF Phase 2 -1,536,313 54-70-640-012-002. Grant - WWTF Phase 2 -469,429 Sub Total 640. Capital Infrastructure -2,005,742 Sub Total 70. UTILITIES REVENUE -3,408,307 Sub Total Revenue -3,408,307 Expenditure 73. WASTEWATER EXPENSES 001. Finance & Accounting 54-73-001-510-001. Salaries - Full Time 8,813 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 139 ---PAGE BREAK--- 54-73-001-511-001. Benefits - Health Insurance 2,092 54-73-001-511-002. Benefits - Retirement 1,118 54-73-001-512-001. Payroll Taxes - FICA 674 54-73-001-512-002. Payroll Taxes - Workers Comp 31 54-73-001-530-001. Accounting, Auditing & Billing 5,619 54-73-001-530-009. Computer, Software & Tech Supp 3,949 54-73-001-540-001. Liability Insurance 1,293 Sub Total 001. Finance & Accounting 23,589 002. Human Resources & Payroll 54-73-002-510-001. Salaries - Full Time 1,385 54-73-002-511-001. Benefits - Health Insurance 404 54-73-002-511-002. Benefits - Retirement 175 54-73-002-512-001. Payroll Taxes - FICA 106 54-73-002-512-002. Payroll Taxes - Workers Comp 5 54-73-002-513-003. Employee Wellness Program 180 54-73-002-513-004. Employee Excellence & Apprecia 55 54-73-002-530-024. Medical Services 254 Sub Total 002. Human Resources & Payroll 2,564 003. Information Technology 54-73-003-510-001. Salaries - Full Time 4,122 54-73-003-511-001. Benefits - Health Insurance 600 54-73-003-511-002. Benefits - Retirement 523 54-73-003-511-005. Benefits - Cell Phone Allowanc 36 54-73-003-512-001. Payroll Taxes - FICA 318 54-73-003-512-002. Payroll Taxes - Workers Comp 130 54-73-003-530-009. Computer, Software & Tech Supp 510 54-73-003-540-003. Cyber Insurance 222 54-73-003-551-001. Non-Cap Comp Equip & Software 1,768 Sub Total 003. Information Technology 8,229 004. Grants Administration 54-73-004-510-001. Salaries - Full Time 2,655 54-73-004-511-001. Benefits - Health Insurance 523 54-73-004-511-002. Benefits - Retirement 337 54-73-004-512-001. Payroll Taxes - FICA 203 54-73-004-512-002. Payroll Taxes - Workers Comp 9 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 140 ---PAGE BREAK--- Sub Total 004. Grants Administration 3,727 005. Special Events 54-73-005-510-006. Salaries - Overtime 150 54-73-005-511-002. Benefits - Retirement 19 54-73-005-512-001. Payroll Taxes - FICA 11 54-73-005-512-002. Payroll Taxes - Workers Comp 5 Sub Total 005. Special Events 185 006. City Facilities 54-73-006-510-001. Salaries - Full Time 1,603 54-73-006-510-002. Salaries - Part Time 249 54-73-006-511-001. Benefits - Health Insurance 604 54-73-006-511-002. Benefits - Retirement 236 54-73-006-512-001. Payroll Taxes - FICA 141 54-73-006-512-002. Payroll Taxes - Workers Comp 58 54-73-006-530-032. Security Services 110 54-73-006-530-036. Utilities 145,910 54-73-006-530-038. Weed & Pest Control 900 54-73-006-540-002. Property Insurance 5,754 54-73-006-550-002. Cleaning & Janitorial Supplies 150 Sub Total 006. City Facilities 155,715 007. Fleet Maintenance 54-73-007-510-001. Salaries - Full Time 10,266 54-73-007-510-004. Salaries - Provisional/Temp 2,130 54-73-007-511-001. Benefits - Health Insurance 3,487 54-73-007-511-002. Benefits - Retirement 1,303 54-73-007-512-001. Payroll Taxes - FICA 949 54-73-007-512-002. Payroll Taxes - Workers Comp 392 54-73-007-520-021. Vehicles & Mobile Equipment 14,250 54-73-007-530-002. Advertising - Legal 200 54-73-007-530-009. Computer, Software & Tech Supp 159 Sub Total 007. Fleet Maintenance 33,136 009. Utility Billing 54-73-009-510-001. Salaries - Full Time 47,490 54-73-009-511-001. Benefits - Health Insurance 14,609 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 141 ---PAGE BREAK--- 54-73-009-511-002. Benefits - Retirement 6,026 54-73-009-512-001. Payroll Taxes - FICA 3,633 54-73-009-512-002. Payroll Taxes - Workers Comp 635 54-73-009-530-001. Accounting, Auditing & Billing 3,534 54-73-009-530-009. Computer, Software & Tech Supp 3,093 54-73-009-550-014. Postage & Shipping 4,860 Sub Total 009. Utility Billing 83,880 010. Governing Body 54-73-010-510-001. Salaries - Full Time 3,325 54-73-010-510-003. Salaries - Elected/Appointed 6,800 54-73-010-511-001. Benefits - Health Insurance 523 54-73-010-511-002. Benefits - Retirement 422 54-73-010-511-004. Benefits - Vehicle Allowance 144 54-73-010-512-001. Payroll Taxes - FICA 785 54-73-010-512-002. Payroll Taxes - Workers Comp 36 Sub Total 010. Governing Body 12,035 011. City Administration 54-73-011-510-001. Salaries - Full Time 4,434 54-73-011-511-001. Benefits - Health Insurance 697 54-73-011-511-002. Benefits - Retirement 563 54-73-011-511-004. Benefits - Vehicle Allowance 192 54-73-011-512-001. Payroll Taxes - FICA 354 54-73-011-512-002. Payroll Taxes - Workers Comp 16 Sub Total 011. City Administration 6,256 044. Engineering & GIS 54-73-044-510-001. Salaries - Full Time 12,807 54-73-044-511-001. Benefits - Health Insurance 4,145 54-73-044-511-002. Benefits - Retirement 1,625 54-73-044-511-004. Benefits - Vehicle Allowance 72 54-73-044-512-001. Payroll Taxes - FICA 986 54-73-044-512-002. Payroll Taxes - Workers Comp 405 54-73-044-530-009. Computer, Software & Tech Supp 2,411 54-73-044-550-003. Computer & Technological Suppl 700 Sub Total 044. Engineering & GIS 23,151 061. Wastewater Administration * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 142 ---PAGE BREAK--- 54-73-061-510-001. Salaries - Full Time 29,304 54-73-061-511-001. Benefits - Health Insurance 8,640 54-73-061-511-002. Benefits - Retirement 3,719 54-73-061-511-004. Benefits - Vehicle Allowance 216 54-73-061-512-001. Payroll Taxes - FICA 2,258 54-73-061-512-002. Payroll Taxes - Workers Comp 926 54-73-061-513-001. Association Dues & Memberships 218 54-73-061-513-002. Travel, Training, & Education 1,887 54-73-061-530-015. Leases & Maintenance Contracts 173 54-73-061-530-023. Legal Services 9,947 54-73-061-530-031. Safety Inspections & Services 334 54-73-061-530-036. Utilities 403 54-73-061-550-001. Breakroom Supplies 150 54-73-061-550-007. Fuel 293 54-73-061-550-012. Meeting Supplies 100 54-73-061-550-013. Office Supplies 500 54-73-061-551-002. Non-Cap Furniture & Fixtures 500 Sub Total 061. Wastewater Administration 59,568 062. Wastewater Collection 54-73-062-510-001. Salaries - Full Time 61,070 54-73-062-510-002. Salaries - Part Time 1,195 54-73-062-510-005. Salaries - Stand by Pay 1,267 54-73-062-510-006. Salaries - Overtime 4,500 54-73-062-511-001. Benefits - Health Insurance 15,812 54-73-062-511-002. Benefits - Retirement 8,633 54-73-062-512-001. Payroll Taxes - FICA 5,205 54-73-062-512-002. Payroll Taxes - Workers Comp 2,150 54-73-062-513-002. Travel, Training, & Education 1,000 54-73-062-520-008. HVAC, Electrical & Plumbing 1,400 54-73-062-520-013. Infr - Wastewater Systems 20,000 54-73-062-520-019. Small Power Equipment 2,000 54-73-062-530-007. Banking & Financial Services 4,384 54-73-062-530-008. Debt Collection Services 43 54-73-062-530-009. Computer, Software & Tech Supp 900 54-73-062-530-014. Engineering, Design, Locates 1,799 54-73-062-530-020. Laboratory & Testing Services 800 54-73-062-530-025. Other Services 1,000 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 143 ---PAGE BREAK--- 54-73-062-530-029. Rentals, short term - Equip 3,000 54-73-062-530-031. Safety Inspections & Services 550 54-73-062-530-036. Utilities 882 54-73-062-550-007. Fuel 6,223 54-73-062-550-009. Industrial Supplies 25,700 54-73-062-550-017. Safety Supplies & Equipment 650 54-73-062-550-019. Uniforms & Clothing 250 54-73-062-590-001. Depreciation 319,900 Sub Total 062. Wastewater Collection 490,313 063. Wastewater Treatment 54-73-063-510-001. Salaries - Full Time 42,893 54-73-063-510-005. Salaries - Stand by Pay 493 54-73-063-510-006. Salaries - Overtime 1,700 54-73-063-511-001. Benefits - Health Insurance 17,204 54-73-063-511-002. Benefits - Retirement 5,723 54-73-063-512-001. Payroll Taxes - FICA 3,449 54-73-063-512-002. Payroll Taxes - Workers Comp 1,425 54-73-063-513-002. Travel, Training, & Education 1,700 54-73-063-520-008. HVAC, Electrical & Plumbing 1,400 54-73-063-520-013. Infr - Wastewater Systems 3,500 54-73-063-520-019. Small Power Equipment 1,000 54-73-063-530-002. Advertising - Legal 400 54-73-063-530-007. Banking & Financial Services 4,315 54-73-063-530-008. Debt Collection Services 43 54-73-063-530-025. Other Services 350 54-73-063-530-031. Safety Inspections & Services 550 54-73-063-530-036. Utilities 414 54-73-063-530-038. Weed & Pest Control 400 54-73-063-550-007. Fuel 1,228 54-73-063-550-009. Industrial Supplies 10,200 54-73-063-550-011. Medical & Laboratory Supplies 3,500 54-73-063-550-014. Postage & Shipping 200 54-73-063-550-017. Safety Supplies & Equipment 650 54-73-063-550-019. Uniforms & Clothing 600 54-73-063-551-011. Meters 45,000 54-73-063-560-001. Debt Payments - Principal 69,646 54-73-063-560-002. Debt Payments - Interest 40,765 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 144 ---PAGE BREAK--- 54-73-063-590-001. Depreciation 187,878 Sub Total 063. Wastewater Treatment 446,626 100. Unassigned 54-73-100-580-005. Transfers Out - Vehicle Repl 33,101 54-73-100-590-002. Uncollectible Acct Write Offs 1,427 Sub Total 100. Unassigned 34,528 730. Capital Machinery & Equipment 54-73-730-049-001. Sewer Camera System 90,592 Sub Total 730. Capital Machinery & Equipment 90,592 740. Capital Infrastructure 54-73-740-012-001. Loan - WWTF Phase 2 1,536,313 54-73-740-012-002. Grant - WWTF Phase 2 469,429 54-73-740-012-003. WWTF Phase 2 128,026 Sub Total 740. Capital Infrastructure 2,133,768 Sub Total 73. WASTEWATER EXPENSES 3,607,862 Sub Total Expenditure 3,607,862 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 145 ---PAGE BREAK--- This page intentionally left blank ---PAGE BREAK--- 55. ELECTRIC FUND Revenue 70. UTILITIES REVENUE 001. Finance & Accounting 55-70-001-460-015. Purchase Card Rebate -500 55-70-001-460-017. Sales Tax Vendor Credit -5,250 Sub Total 001. Finance & Accounting -5,750 065. Electric Engineering & GIS 55-70-065-460-001. Appointed Board Reimbursements -500 Sub Total 065. Electric Engineering & GIS -500 066. Electric Distribution System 55-70-066-450-001. Charges for Utility Services -11,850,000 55-70-066-450-003. Hook Up Fees -11,000 55-70-066-450-017. Subdivision Development Fees -50,700 55-70-066-460-014. Miscellaneous Revenue -4,500 55-70-066-472-007. Contributions - Customer Reimb -59,000 Sub Total 066. Electric Distribution System -11,975,200 067. Electric Substations 55-70-067-450-001. Charges for Utility Services -450,000 Sub Total 067. Electric Substations -450,000 100. Unassigned 55-70-100-460-008. Interest Revenue -41,000 Sub Total 100. Unassigned -41,000 Sub Total 70. UTILITIES REVENUE -12,472,450 Sub Total Revenue -12,472,450 Expenditure 74. ELECTRIC EXPENSES 001. Finance & Accounting 55-74-001-510-001. Salaries - Full Time 39,479 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 146 ---PAGE BREAK--- 55-74-001-511-001. Benefits - Health Insurance 9,413 55-74-001-511-002. Benefits - Retirement 5,010 55-74-001-512-001. Payroll Taxes - FICA 3,021 55-74-001-512-002. Payroll Taxes - Workers Comp 138 55-74-001-530-001. Accounting, Auditing & Billing 5,922 55-74-001-530-009. Computer, Software & Tech Supp 13,977 55-74-001-540-001. Liability Insurance 5,193 Sub Total 001. Finance & Accounting 82,153 002. Human Resources & Payroll 55-74-002-510-001. Salaries - Full Time 2,385 55-74-002-511-001. Benefits - Health Insurance 864 55-74-002-511-002. Benefits - Retirement 302 55-74-002-512-001. Payroll Taxes - FICA 183 55-74-002-512-002. Payroll Taxes - Workers Comp 8 55-74-002-513-003. Employee Wellness Program 450 55-74-002-513-004. Employee Excellence & Apprecia 139 55-74-002-530-024. Medical Services 356 Sub Total 002. Human Resources & Payroll 4,687 003. Information Technology 55-74-003-510-001. Salaries - Full Time 4,122 55-74-003-511-001. Benefits - Health Insurance 600 55-74-003-511-002. Benefits - Retirement 523 55-74-003-511-005. Benefits - Cell Phone Allowanc 36 55-74-003-512-001. Payroll Taxes - FICA 318 55-74-003-512-002. Payroll Taxes - Workers Comp 130 55-74-003-530-009. Computer, Software & Tech Supp 842 55-74-003-540-003. Cyber Insurance 442 55-74-003-551-001. Non-Cap Comp Equip & Software 3,893 Sub Total 003. Information Technology 10,906 005. Special Events 55-74-005-510-001. Salaries - Full Time 2,943 55-74-005-510-006. Salaries - Overtime 950 55-74-005-511-001. Benefits - Health Insurance 1,020 55-74-005-511-002. Benefits - Retirement 495 55-74-005-512-001. Payroll Taxes - FICA 298 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 147 ---PAGE BREAK--- 55-74-005-512-002. Payroll Taxes - Workers Comp 123 Sub Total 005. Special Events 5,829 006. City Facilities 55-74-006-510-001. Salaries - Full Time 1,603 55-74-006-510-002. Salaries - Part Time 249 55-74-006-511-001. Benefits - Health Insurance 604 55-74-006-511-002. Benefits - Retirement 236 55-74-006-512-001. Payroll Taxes - FICA 141 55-74-006-512-002. Payroll Taxes - Workers Comp 58 55-74-006-520-008. HVAC, Electrical & Plumbing 500 55-74-006-530-015. Leases & Maintenance Contracts 780 55-74-006-530-036. Utilities 9,925 55-74-006-530-038. Weed & Pest Control 960 55-74-006-540-002. Property Insurance 14,353 55-74-006-550-002. Cleaning & Janitorial Supplies 1,500 Sub Total 006. City Facilities 30,909 007. Fleet Maintenance 55-74-007-510-001. Salaries - Full Time 4,619 55-74-007-510-004. Salaries - Provisional/Temp 533 55-74-007-511-001. Benefits - Health Insurance 1,569 55-74-007-511-002. Benefits - Retirement 587 55-74-007-512-001. Payroll Taxes - FICA 395 55-74-007-512-002. Payroll Taxes - Workers Comp 163 55-74-007-520-021. Vehicles & Mobile Equipment 23,000 55-74-007-530-009. Computer, Software & Tech Supp 450 Sub Total 007. Fleet Maintenance 31,316 009. Utility Billing 55-74-009-510-001. Salaries - Full Time 58,910 55-74-009-511-001. Benefits - Health Insurance 17,882 55-74-009-511-002. Benefits - Retirement 7,475 55-74-009-512-001. Payroll Taxes - FICA 4,505 55-74-009-512-002. Payroll Taxes - Workers Comp 760 55-74-009-530-001. Accounting, Auditing & Billing 4,392 55-74-009-530-009. Computer, Software & Tech Supp 3,843 55-74-009-550-014. Postage & Shipping 6,039 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 148 ---PAGE BREAK--- Sub Total 009. Utility Billing 103,806 010. Governing Body 55-74-010-510-001. Salaries - Full Time 3,325 55-74-010-510-003. Salaries - Elected/Appointed 6,800 55-74-010-511-001. Benefits - Health Insurance 523 55-74-010-511-002. Benefits - Retirement 422 55-74-010-511-004. Benefits - Vehicle Allowance 144 55-74-010-512-001. Payroll Taxes - FICA 785 55-74-010-512-002. Payroll Taxes - Workers Comp 36 Sub Total 010. Governing Body 12,035 011. City Administration 55-74-011-510-001. Salaries - Full Time 4,434 55-74-011-511-001. Benefits - Health Insurance 697 55-74-011-511-002. Benefits - Retirement 563 55-74-011-511-004. Benefits - Vehicle Allowance 192 55-74-011-512-001. Payroll Taxes - FICA 354 55-74-011-512-002. Payroll Taxes - Workers Comp 16 Sub Total 011. City Administration 6,256 064. Electric Administration 55-74-064-510-001. Salaries - Full Time 108,469 55-74-064-511-001. Benefits - Health Insurance 22,712 55-74-064-511-002. Benefits - Retirement 13,765 55-74-064-511-004. Benefits - Vehicle Allowance 216 55-74-064-512-001. Payroll Taxes - FICA 8,314 55-74-064-512-002. Payroll Taxes - Workers Comp 3,429 55-74-064-513-001. Association Dues & Memberships 4,500 55-74-064-513-002. Travel, Training, & Education 1,920 55-74-064-530-015. Leases & Maintenance Contracts 506 55-74-064-530-031. Safety Inspections & Services 775 55-74-064-550-001. Breakroom Supplies 100 55-74-064-550-003. Computer & Technological Suppl 200 55-74-064-550-007. Fuel 4,342 55-74-064-550-012. Meeting Supplies 300 55-74-064-550-013. Office Supplies 250 55-74-064-550-014. Postage & Shipping 400 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 149 ---PAGE BREAK--- 55-74-064-550-017. Safety Supplies & Equipment 210 55-74-064-550-018. Subscriptions & Ref Materials 550 55-74-064-551-002. Non-Cap Furniture & Fixtures 200 Sub Total 064. Electric Administration 171,158 065. Electric Engineering & GIS 55-74-065-510-001. Salaries - Full Time 77,101 55-74-065-511-001. Benefits - Health Insurance 16,522 55-74-065-511-002. Benefits - Retirement 9,784 55-74-065-512-001. Payroll Taxes - FICA 5,898 55-74-065-512-002. Payroll Taxes - Workers Comp 2,436 55-74-065-513-001. Association Dues & Memberships 400 55-74-065-513-002. Travel, Training, & Education 1,000 55-74-065-520-021. Vehicles & Mobile Equipment 495 55-74-065-530-009. Computer, Software & Tech Supp 6,346 55-74-065-530-014. Engineering, Design, Locates 8,000 55-74-065-530-023. Legal Services 9,947 55-74-065-530-027. Recording, Licensing & Permits 100 55-74-065-550-003. Computer & Technological Suppl 700 55-74-065-550-007. Fuel 333 55-74-065-550-013. Office Supplies 250 Sub Total 065. Electric Engineering & GIS 139,312 066. Electric Distribution System 55-74-066-510-001. Salaries - Full Time 439,647 55-74-066-510-005. Salaries - Stand by Pay 22,648 55-74-066-510-006. Salaries - Overtime 14,820 55-74-066-511-001. Benefits - Health Insurance 130,798 55-74-066-511-002. Benefits - Retirement 60,545 55-74-066-512-001. Payroll Taxes - FICA 36,500 55-74-066-512-002. Payroll Taxes - Workers Comp 15,077 55-74-066-513-001. Association Dues & Memberships 650 55-74-066-513-002. Travel, Training, & Education 5,185 55-74-066-520-014. Infr - Electric Distr & Substa 20,730 55-74-066-520-019. Small Power Equipment 670 55-74-066-520-020. Street Lights 8,015 55-74-066-520-021. Vehicles & Mobile Equipment 10,500 55-74-066-520-022. Other Maintenance & Repairs 6,800 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 150 ---PAGE BREAK--- 55-74-066-530-007. Banking & Financial Services 52,486 55-74-066-530-008. Debt Collection Services 3,206 55-74-066-530-009. Computer, Software & Tech Supp 460 55-74-066-530-014. Engineering, Design, Locates 549 55-74-066-530-021. Landfill Fees 500 55-74-066-530-025. Other Services 5,000 55-74-066-530-029. Rentals, short term - Equip 7,000 55-74-066-530-031. Safety Inspections & Services 7,525 55-74-066-530-036. Utilities 15,573 55-74-066-530-039. Wholesale Utility Purchases 8,266,517 55-74-066-540-005. Taxes & Assessments 13,578 55-74-066-550-001. Breakroom Supplies 400 55-74-066-550-003. Computer & Technological Suppl 500 55-74-066-550-007. Fuel 14,730 55-74-066-550-009. Industrial Supplies 8,410 55-74-066-550-012. Meeting Supplies 500 55-74-066-550-013. Office Supplies 550 55-74-066-550-014. Postage & Shipping 500 55-74-066-550-017. Safety Supplies & Equipment 8,690 55-74-066-550-019. Uniforms & Clothing 11,860 55-74-066-550-020. Other Supplies 1,400 55-74-066-551-003. Non-Cap Mach, Equip & Tools 6,985 55-74-066-551-009. Non-Cap Infr Impr EL Dist & SS 8,550 55-74-066-551-010. Non-Cap Equip EL Dist & SS 72,150 55-74-066-551-011. Meters 38,300 55-74-066-552-001. Beartooth/Newton Alley Rebuild 15,500 55-74-066-552-002. 31st St Subdivision 5,300 55-74-066-552-003. Cougar West Subdivision 10,000 55-74-066-552-004. School District Subdivision 15,500 55-74-066-590-001. Depreciation 416,575 Sub Total 066. Electric Distribution System 9,781,379 067. Electric Substations 55-74-067-510-001. Salaries - Full Time 42,788 55-74-067-510-005. Salaries - Stand by Pay 1,258 55-74-067-510-006. Salaries - Overtime 380 55-74-067-511-001. Benefits - Health Insurance 11,824 55-74-067-511-002. Benefits - Retirement 5,638 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 151 ---PAGE BREAK--- 55-74-067-512-001. Payroll Taxes - FICA 3,398 55-74-067-512-002. Payroll Taxes - Workers Comp 1,405 55-74-067-513-002. Travel, Training, & Education 500 55-74-067-520-014. Infr - Electric Distr & Substa 7,000 55-74-067-530-007. Banking & Financial Services 2,738 55-74-067-530-008. Debt Collection Services 169 55-74-067-530-036. Utilities 15,093 55-74-067-530-039. Wholesale Utility Purchases 675,540 55-74-067-540-005. Taxes & Assessments 13,578 55-74-067-551-009. Non-Cap Infr Impr EL Dist & SS 2,200 55-74-067-551-010. Non-Cap Equip EL Dist & SS 5,000 55-74-067-590-001. Depreciation 36,223 Sub Total 067. Electric Substations 824,732 070. Customer Utility Services 55-74-070-510-001. Salaries - Full Time 20,816 55-74-070-510-005. Salaries - Stand by Pay 1,258 55-74-070-510-006. Salaries - Overtime 2,850 55-74-070-511-001. Benefits - Health Insurance 6,101 55-74-070-511-002. Benefits - Retirement 3,163 55-74-070-512-001. Payroll Taxes - FICA 1,907 55-74-070-512-002. Payroll Taxes - Workers Comp 788 Sub Total 070. Customer Utility Services 36,883 100. Unassigned 55-74-100-580-001. Transfers Out - Franchise Fees 615,000 55-74-100-580-005. Transfers Out - Vehicle Repl 59,093 55-74-100-590-002. Uncollectible Acct Write Offs 11,995 Sub Total 100. Unassigned 686,088 730. Capital Machinery & Equipment 55-74-730-037-001. S & R Duct Dog Puller 60,000 55-74-730-038-001. Skidsteer & Attachments 55,000 55-74-730-049-001. Pole Tester 10,600 Sub Total 730. Capital Machinery & Equipment 125,600 740. Capital Infrastructure 55-74-740-014-004. Beacon Hill Hie Line Phase 4 68,235 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 152 ---PAGE BREAK--- 55-74-740-032-002. Country Estates Phase 2 34,500 55-74-740-049-001. Holiday Inn Electric Line Conv 40,000 55-74-740-050-001. Hampton Inn Line Extension 33,000 55-74-740-051-001. Gunwerks Service Upgrade 26,000 Sub Total 740. Capital Infrastructure 201,735 Sub Total 74. ELECTRIC EXPENSES 12,254,784 Sub Total Expenditure 12,254,784 * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 153 ---PAGE BREAK--- * Report Contains Filters CITY OF CODY Fiscal Year 2019-2020 Approved Budget 2020 Total Next Year Budget 4,342,862 Report Total : 154 ---PAGE BREAK--- This page intentionally left blank