FY2014 Budget Presentation
CITY of PRATTVILLE
Approved Amended Budget
For Fiscal Year 2013/14
As of April 4, 2014
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The City of Prattville, like other governmental entities throughout the nation, has had to tighten its fiscal belt. In the
enclosed 2013-2014 budget, the administration is presenting plans that will not only serve as a fiscal guide for the up-
coming year, but also is a conservative projection and estimate for revenues and expenditures. The major sources of
funding for the City of Prattville are Sales Taxes, Business Licenses, Property Taxes, and Lodging Taxes. For FY
2014, the city anticipates total revenues of $40,383,092.64, is a $1,238,191.14 increase when compared to FY 2013,
due to conservative growth in revenues as well as the 1 cent sales tax increase continuing.
Though challenging, the City of Prattville’s request for the 2013-2014 fiscal year will include:
Providing an adequate level of services to citizens;
Continuing accountability measures to assist the city in weathering the economic slump;
The continuation of adequate public safety and public services to citizens;
The replacement of ageing vehicles to reduce the strain on a depleted staff of mechanics and reduce maintenance
expense
The economic downturn in the nation has been an historic event in every economic sector, but realizing the detrimental
impact to municipal governments is a realization that all must face.
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Revenues
The 2013-2014 budget anticipates the following:
Wastewater and Sanitation funding should remain consistent with prior year or slightly higher;
Consistent revenue is expected in all other areas
Expenditures
The 2013-2014 budget reflects the following:
Addition of critical personnel needs in various departments;
Modest increase in Capital Outlay to replace aged equipment to allow our employees to be more efficient.
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Aggregate Budget Summary
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Revenue $39,144,901.50 $40,383,092.64 $40,437,992.64
Other Financing Sources
Use of Drug Proceeds Reserves 14,990.00
Use of Sanitation Reserve 45,011.12 45,011.12
Use of Wastewater Reserve 994,963.73 679,658.74 679,658.74
Use of Capital Projects Reserve 0.00 150,000.00 150,000.00
Use of Gas Tax Reserve 321,000.00 389,657.40 389,657.40
Use of Prior Year Reserved Fund Balance 270,000.00
Use of In Kind Servers for Candlestick Park 25,000.00 25,000.00
Total Sources of Funds $40,460,865.23 $41,672,419.90 $42,012,309.90
Expenditures
Wages & Benefits $19,493,755.95 $20,088,334.93 $20,107,875.93
Operating Expenses 8,580,966.72 9,516,426.07 9,627,977.07
Capital Projects 978,853.86 964,157.40 964,157.40
Capital Outlay 3,736,537.80 2,548,767.70 2,889,869.70
Debt Service 6,576,889.67 6,347,821.05 6,347,821.05
Lease Payments 196,814.94 9,593.24 9,593.24
Transfer to Debt Reserve 967,361.28 967,361.28
Transfer to General Fund Reserve 700,000.00 700,000.00
Transfer to Lodging Fee Reserve 250,000.00 250,000.00
Transfer to Industrial Park Development Fund 100,000.00 0.00
Transfer to District Tax Reserve 116,754.59 116,754.59
Total Uses of Funds $39,563,818.94 $41,609,216.26 $41,981,410.26
Change in Operating Reserve Fund Balance $897,046.29 $63,203.64 $30,899.64
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General Fund Budget Summary
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Revenue $32,200,269.56 $33,122,768.64 $33,177,668.64
Other Financing Sources
Use of Drug Proceeds Reserves 14,990.00
Use of Prior Year Reserved Fund Balance 270,000.00
Transfer from Capital Projects Fund 349,654.08
Total Sources of Funds $32,549,923.64 $33,122,768.64 $33,462,658.64
Expenditures
Wages & Benefits $17,009,651.77 $17,095,923.15 $17,115,464.15
Operating Expenses 6,648,561.08 7,251,853.43 $7,363,404.43
Capital Outlay 1,845,079.80 972,767.70 1,313,869.70
Debt Service 6,126,106.42 5,851,791.84 5,851,791.84
Lease Payments 38,924.85 0.00 0.00
Transfer to Sanitation Fund 200,000.00 0.00 0.00
Transfer to Judicial Fund 4,000.00 4,000.00
Transfer to Debt Reserve 967,361.28 967,361.28
Transfer to General Fund Reserve 700,000.00 700,000.00
Transfer to Industrial Park Development Fund 100,000.00 0.00
Transfer to District Tax Reserve 116,754.59 116,754.59
Total Uses of Funds $31,868,323.92 $33,060,451.99 $33,432,645.99
Change in General Fund Reserve Balance $681,599.72 $62,316.65 $30,012.65
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Capital Projects Fund Budget Summary
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Revenue $1,007,507.94 $649,500.00 $649,500.00
Other Financing Sources
Gas Tax Reserves 321,000.00 389,657.40 389,657.40
Capital Project Reserves 150,000.00 150,000.00
Use of In Kind Services for Candlestick Park 25,000.00 25,000.00
Transfer from General Fund
Total Sources of Funds $1,328,507.94 $1,214,157..40 $1,214,157..40
Expenditures
Stormwater Projects $215,000.00 $200,000.00 $200,000.00
Capital Projects 763,853.86 464,157.40 464,157.40
Fire Training Facility 200,000.00 200,000.00
Shop Building Addition 100,000.00 100,000.00
Transfer to Lodging Fee Reserve 250,000.00 250,000.00
Transfer to General Fund for Debt Service 349,654.08
Total Uses of Funds $1,328,507.94 $1,214,157.40 $1,214,157.40
Change in Operating Reserve Fund Balance $0.00 $0.00 $0.00
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Wastewater Enterprise Fund Budget Summary
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Revenue $3,519,624.00 $3,645,624.00 $3,645,624.00
Use of Reserves 994,963.73 679,658.74 679,658.74
Total Sources of Funds $4,514,587.73 $4,325,282.74 $4,325,282.74
Expenditures
Wages & Benefits $1,287,532.09 $1,355,621.23 $1,355,621.23
Operating Expenses 1,047,008.06 1,088,039.06 1,088,039.06
Capital Outlay 1,643,852.00 1,376,000.00 1,376,000.00
Capital Improvement Debt Service 450,783.25 496,029.21 496,029.21
Lease Payments 85,412.33 9,593.24 9,593.24
Total Uses of Funds $4,514,587.73 $4,325,282.74 $4,325,282.74
Change in Operating Reserve Fund Balance $0.00 $0.00 $0.00
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Sanitation Enterprise Fund Budget Summary
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Revenue $2,417,500.00 $2,420,500.00 $2,420,500.00
Use of Sanitation Reserves 0.00 45,011.12 45,011.12
Transfer from General Fund 200,000.00 0.00 0.00
Total Sources of Funds $2,617,500.00 $2,465,511.12 $2,465,511.12
Expenditures
Wages & Benefits $1,196,572.09 $1,377,073.54 $1,377,073.54
Operating Expenses 885,397.58 888,437.58 888,437.58
Capital Outlay 247,606.00 200,000.00 200,000.00
Lease Payments 72,477.76 0.00 0.00
Total Uses of Funds $2,402,053.43 $2,465,511.12 $2,465,511.12
Change in Operating Reserve Fund Balance $215,446.57 $0.00 $0.00
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Judicial Enterprise Fund Budget Summary
APPROVED
BUDGET
AMENDED
BUDGET
2013-14 2013-14
Revenue $544,700.00 $544,700.00
Transfer from General Fund 4,000.00 4,000.00
Total Sources of Funds $548,700.00 $548,700.00
Expenditures
Wages & Benefits $259,717.01 $259,717.01
Operating Expenses 288,096.00 288,096.00
Total Uses of Funds $547,813.01 $547,813.01
Change in Operating Reserve Fund Balance $886.99 $886.99
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Revenue Summary
AMENDED APPROVED AMENDED
BUDGET BUDGET BUDGET
2012-13 2013-14 2013-14
Sales Tax $18,573,091.92 $19,410,000.00 $19,410,000.00
Business Licenses 4,300,000.00 4,550,000.00 4,550,000.00
Wastewater Fees 3,519,624.00 3,645,624.00 3,645,624.00
Property Tax 2,457,000.00 2,457,000.00 2,457,000.00
Sanitation Fees 2,417,500.00 2,420,500.00 2,420,500.00
Fees 1,647,853.64 1,559,168.64 1,559,168.64
Lodging Tax 1,090,000.00 1,185,000.00 1,185,000.00
Use Tax 651,500.00 1,004,000.00 1,004,000.00
Gasoline Tax 886,000.00 890,000.00 890,000.00
Judicial 0 544,700.00 544,700.00
Franchise Fees 450,000.00 515,000.00 515,000.00
Other 403,955.00 323,500.00 323,500.00
Rental Tax 296,900.00 319,000.00 319,000.00
Alcohol Tax 291,200.00 293,000.00 293,000.00
Lodging Fee 0 250,000.00 250,000.00
Excise and Gas Tax 243,000.00 249,500.00 249,500.00
Permits and Inspections 202,500.00 231,500.00 231,500.00
Alabama Trust Fund 764,507.94 150,000.00 150,000.00
Tobacco Tax 160,000.00 145,000.00 145,000.00
Automobile Registration Fees 95,000.00 95,000.00 95,000.00
Donations 175,000.00 75,000.00 75,000.00
Grants 82,869.00 55,000.00 109,900.00
Fines & Forfeitures 437,400.00 15,600.00 15,600.00
TOTAL REVENUE $39,144,901.50 $40,383,092.64 $40,437,992.64
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Taxes and Their Sources
Tax Amount Source
Sales Tax 3.5% The City’s share of sales tax paid by retailers within City
limits
Business License A business license is required for anyone who is practicing,
engaging in, carrying on, or conducting any exhibition,
trade, vocation, occupation or profession in the city.
Property Tax 7 mil The City’s share, paid annually by homeowners to the
County, based on the assessed value of their real property.
Lodging Tax 8.5% Paid by hotel guests, based on their room costs
less than 30 days.
Lodging Fee $1.50/night Paid by hotel guests, based on a per room per night basis
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Expenditure Summary—Total Personnel
(Excluding Operating Expenditures)
AMENDED APPROVED AMENDED
BUDGET BUDGET BUDGET
2012-13 2013-14 2013-2014
Salaries $13,784,134.55 $14,136,648.66 $14,147,705.99
Overtime 599,967.52 540,859.00 540,859.00
Health 2,472,250.00 2,607,000.00 2,612,663.52
Life 13,398.00 14,113.80 14,143.80
Workers Compensation 360,450.00 388,535.25 388,899.88
Retirement Benefits 1,162,460.99 1,275,036.82 1,276,866.70
Employer Taxes 1,101,094.89 1,126,141.40 1,126,737.04
Total Payroll & Payroll Related Costs $19,493,755.95 $20,088,334.93 $20,107,875.93
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Expenditure Summary—Personnel by Department
AMENDED APPROVED AMENDED
BUDGET BUDGET BUDGET
2012-13 2013-14 2013-14
Police $5,973,997.69 $5,975,843.15 $5,975,843.15
Fire 6,011,142.20 5,617,535.51 5,617,535.51
Sanitation 1,196,572.09 1,377,073.54 1,377,073.54
Wastewater 1,287,532.09 1,355,621.23 1,355,621.23
Urban Management 970,817.06 1,206,114.65 1,206,114.65
Leisure Services 801,445.25 868,589.57 868,589.57
Engineering 690,103.44 732,326.91 732,326.91
Vehicle Maintenance 411,705.08 410,705.82 410,705.82
Finance 348,769.01 348,173.89 367,714.89
Building 0 333,279.05 333,279.05
Planning 450,313.67 293,019.56 293,019.56
Judicial 242,360.16 259,717.01 259,717.01
Human Resources 254,561.50 257,995.16 257,995.16
Facilities Maintenance 0.00 250,975.24 250,975.24
Executive 291,347.80 234,813.35 234,813.35
Legislative 196,106.50 196,106.50 196,106.50
City Clerk 156,448.42 158,097.73 158,097.73
Information Technology 141,846.64 143,705.90 143,705.90
Performing Creative Arts 68,687.35 68,641.16 68,641.16
$19,493,755.95 20,088,334.93 20,107,875.93
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Expenditures Summary—Operating Expenditures
by Dep (Excluding Personnel Costs and Capital)
* see page 16 for allocation details of Community Initiatives
** see page 17 for allocation details of City—County Agencies
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Wastewater $1,047,008.06 $1,088,039.06 $1,088,039.06
Community Initiatives* 653,084.00 1,001,334.00 1,001,334.00
Police 906,665.00 947,189.20 947,189.20
Information Technology 853,862.68 907,921.28 907,921.28
Sanitation 885,397.58 888,437.58 888,437.58
Leisure Services 851,246.40 840,535.00 840,535.00
Fire 749,735.00 812,025.00 812,025.00
Planning 472,922.00 597,273.00 622,273.00
Engineering 485,197.00 562,100.00 562,100.00
City - County Agencies** 435,000.00 465,000.00 528,510.00
Urban Management 389,830.00 367,050.35 367,050.35
Judicial 195,640.00 288,096.00 288,096.00
Finance 269,828.00 264,790.00 287,831.00
Vehicle Maintenance 86,031.00 101,292.60 101,292.60
Performing & Creative Art 88,123.00 96,460.00 96,460.00
Human Resources 98,982.00 91,125.00 91,125.00
City Clerk 46,250.00 52,100.00 52,100.00
Executive 42,685.00 45,998.00 45,998.00
Building 0.00 42,470.00 42,470.00
Facilities Maintenance 0.00 33,800.00 33,800.00
Legislative 23,480.00 23,390.00 23,390.00
$8,580,966.72 $9,516,426.07 $9,627,977.07
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Expenditures Summary—Total by Department
* see page 16 for allocation details of Community Initiatives
** see page 17 for allocation details of City—County Agencies
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Police $7,139,433.58 $7,069,120.35 $7,138,722.35
Fire 7,325,877.20 6,538,068.21 6,538,068.21
Waste Water 3,978,392.15 4,325,282.74 4,325,282.74
Sanitation 2,329,575.67 2,465,511.12 2,465,511.12
Urban Management 1,469,647.06 1,810,165.00 1,811,665.00
Leisure Services 1,884,333.65 1,744,124.57 1,744,124.57
Engineering 1,725,300.44 1,569,426.91 1,839,426.91
Information Technology 1,093,481.12 1,161,799.18 1,161,799.18
Community Initiatives* 653,084.00 1,001,334.00 1,001,334.00
Capital Projects 978,853.86 964,157.40 964,157.40
Planning 949,735.67 905,292.56 930,292.56
Finance 618,597.01 612,963.89 655,545.89
Judicial 444,395.16 547,813.01 547,813.01
Vehicle Maintenance 497736.08 531,998.42 531,998.42
City - County Agencies** 435,000.00 465,000.00 528,510.00
Building 0 401,749.05 401,749.05
Human Resources 353,543.50 349,120.16 349,120.16
Facilities Maintenance 0 284,775.24 284,775.24
Executive 334,032.80 280,811.35 280,811.35
Legislative 219,586.50 219,496.50 219,496.50
City Clerk 202,698.42 210,197.73 210,197.73
Performing & Creative Arts 156,810.35 165,101.16 165,101.16
32,790,114.22 $33,748,308.55 $34,095,502.55
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Expenditure Summary—Community Initiatives
Appropriations
AMENDED APPROVED AMENDED
BUDGET BUDGET BUDGET
2012-13 2013-14 2013-14
Chamber of Commerce 218,000.00 296,250.00 296,250.00
LPGA 240,000.00 240,000.00 240,000.00
Historic Prattville Redevelopment Authority 55,000.00 165,000.00 165,000.00
Prattville Airport 50,000.00 110,000.00 110,000.00
Economic Development Incentive 0 100,000.00 100,000.00
EMA 30,000.00 30,000.00 30,000.00
Central Alabama Regional Planning (CARPDC) 13,584.00 13,584.00 13,584.00
Montgomery Area Mental Health 12,500.00 12,500.00 12,500.00
Alabama League of Municipalities 8,000.00 8,000.00 8,000.00
Autauga County Family Support Center 2,500.00 2,500.00 2,500.00
Autauga County Heritage Association 2,500.00 2,500.00 2,500.00
Boys and Girls Club 2,500.00 2,500.00 2,500.00
Central Alabama Aging Consortium 2,500.00 2,500.00 2,500.00
L.M. Smith Development Center 2,500.00 2,500.00 2,500.00
North Highland Community Center 2,500.00 2,500.00 2,500.00
PASS (Peers Are Staying Straight) 2,500.00 2,500.00 2,500.00
RSVP 2,500.00 2,500.00 2,500.00
Character Council 2,500.00 2,500.00 2,500.00
Autauga County Rescue Squad 2,500.00 2,500.00 2,500.00
Autauga County Black Heritage Association 1,000.00 1,000.00 1,000.00
$653,084.00 1,001,334.00 1,001,334.00
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Expenditure Summary—City/County Agencies
AMENDED
BUDGET
APPROVED
BUDGET
AMENDED
BUDGET
2012-13 2013-14 2013-14
Autauga Prattville Public Library $265,000.00 $265,000.00 $265,000.00
E911 75,000.00 100,000.00 163,510.00
Autauga County Humane Society (Animal Shelter) 75,000.00 80,000.00 80,000.00
Autauga County Health Department 10,000.00 10,000.00 10,000.00
Rural Transportation (MPO Pass Through) 10,000.00 10,000.00 10,000.00
$435,000.00 $465,000.00 $528,510.00