Fiscal Year 2018 - Annual Budget

City of Carbondale
Financial Overview - Table of Contents

I CAN READ!

Located at 441 East Willow Street, this after school program was founded in 1998 by the Attucks High School graduating class of 1948. The not-for-profit board that oversees the program relies on volunteers to help children from kindergarten through fifth grade work on their reading, writing, and communication skills. The program is open Monday through Thursday from 3 p.m. – 5 p.m. and runs September through May.

Table of Contents

BUDGET MESSAGE
City Manager's Letter
History of Carbondale Then and Now
Carbondale City Services
City Limits Map
Location Chart and Internet Address
City Government Officials
City Organizational Chart
Departmental Services Chart
Carbondale Community Profile
FY 2017 Accomplishments
Community Goals

BUDGET SUMMARIES SECTION ONE
Financial Structure

BUDGET SUMMARIES SECTION TWO
Financial and Budgetary Policies
Budgetary Process and Procedures

BUDGET SUMMARIES SECTION THREE
Major Revenue Sources, Descriptions, Projection Assumptions and Trends

BUDGET SUMMARIES SECTION FOUR
Consolidated Statement of Budgeted Revenues,         Expenditures, Other Financing Sources and Uses and Changes in Fund Balances

Combined Statement of Budgeted Revenues, Expenditures and Changes in Fund Balances All Governmental Fund Types

Combined Statement of Budgeted Revenues, Expenditures and Changes in Working Fund Balances - All Proprietary Fund Types

Total Revenues and Other Financing Sources by Fund

Total Budgeted Revenues and Other Financing Sources Chart

Statement of Expenditures and Other Financing Uses by Fund

Total Budgeted Expenditures and Other Financing Uses Chart   

Departmental Expenditures -  All Combined Funds

Expenditures By Fund

Summary By Line Item Expenditure Code

Total Budgeted Line-Item Expenditures Chart

Number of Full-Time Equivalent Employees by  Department Division

Number of Full-Time Employees by City Departments Chart

GENERAL FUND
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

General Government Department
Organizational Chart - General Government Department

Division Expenditure Budgets:
        40000 Mayor and Council
        40001 City Manager
        40002 City Clerk
        40003 City Attorney
        40005 Human Resources
        40006 Economic Development
        40010 Support Services
        40015 City Hall/Civic Center

Finance Department
Organizational Chart - Finance Department

Division Expenditure Budgets:
        40030 Financial Management
        40033 Information Systems

Police Department
Organizational Chart - Police Department

Division Expenditure Budgets:
        40101 Police Protection

Fire Department
Organizational Chart - Fire Department

Division Expenditure Budgets:
        40151 Fire Protection
        40161 Emergency Management

Development Services Department
Organizational Chart - Development Services Department

Division Expenditure Budgets:
        40200 Development Management
        40210 Building and Neighborhood Services
        40220 Planning Services

Public Works Department
Organizational Chart - Public Works Department

Division Expenditure Budgets:
        40300 Engineering and Administration
        40310 Equipment Maintenance
        40330 Building Maintenance
        40350 Street Maintenance
        40370 Cemeteries
        40390 Forestry Management

Community Services Department
Division Expenditure Budgets:
        40425 Agencies and Organizations

Funding Source Transfers
Division Expenditure Budget:

        40900 Transfers To Other Funds

SPECIAL REVENUE FUNDS
MFT Operating and Materials & MFT CIP and Replacement
Summary Statement of Revenues, Expenditures and Changes In Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Public Works Department
Division Expenditure Budgets:
        41013 MFT Operating and Maintenance
      41017 MFT Operating and Maintenance

TAX INCREMENT FUNDS
TAX INCREMENT FUND #1
Summary Statement of Revenues, Expenditures and Changes In Fund Balance

Statement of Revenues and Other Financing Sources

General Government Department
Division Expenditure Budgets:
        41401 Tax Increment Fund #1

TAX INCREMENT FUND #2
Summary Statement of Revenues, Expenditures and Changes In Fund Balance

Statement of Revenues and Other Financing Sources

General Government Department
Division Expenditure Budgets:
        41501 Tax Increment Fund #2

TAX INCREMENT FUND #3
Summary Statement of Revenues, Expenditures and Changes In Fund Balance

Statement of Revenues and Other Financing Sources

General Government Department
Division Expenditure Budgets:
        41601 Tax Increment Fund #3

PACKAGE LIQUOR AND F&B FUND
Summary Statement of Revenues, Expenditures and Changes In Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

General Government Department
Division Expenditure Budget:
        42701 Transfers to Other Funds

DEBT SERVICE FUND
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Debt Service Department
Division Expenditure Budgets:
        43015 2010 G.O. Public Safety Center Bonds
        43016 2011 G.O. Refunding Bond/Fire Station
        43017 2013 G.O. Refunding Bonds
        43018 2015 G.O. Refunding Bonds

COMMUNITY INVESTMENT FUNDS
LOCAL IMPROVEMENTS FUND
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Community Investments Department
Division Expenditure Budget:
        44007 CIP and Replacement

PROPRIETARY FUNDS
WATERWORKS AND SEWERAGE FUND
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Total Fund

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Operating Account

Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Community Investments and Replacement Account

Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance Debt Service Account

Public Works Department
Organizational Chart - Waterworks and Sewerage Fund

Division Expenditure Budgets:
        47000 Support Services
        47002 Lake Management
        47009 Central Laboratory
        47011 Water Treatment Plant
        47015 Water Distribution
        47019 Meter Services
        47021 Sewer Collection
        47022 Southeast Wastewater Treatment Plant
        47023 Northwest Wastewater Treatment Plant
        47025 Sewage Lift Stations
        47044 Wastewater Sys-CIP & Replacement
        47045 Water Systems - CIP and Replacement
        47049 Water and Sewer Bonds

PARKING SYSTEM OPERATIONS FUND
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Finance Department
Organizational Chart - Parking Systems Operations

Division Expenditure Budgets:
        47100 Public Parking Services
        47150 Parking System - CIP and Replacement

SOLID WASTE MANAGEMENT FUND
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance

Statement of Revenues and Other Financing Sources

Public Works Department
Organizational Chart - Solid Waste Management

Division Expenditure Budget:
        47200 Refuse and Recycling Services

RENTAL PROPERTIES FUND
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance

Statement of Revenues and Other Financing Sources

Public Works Department
Division Expenditure Budget:
        47300 Municipal Rental Properties

SELF INSURANCE FUND
Summary Statement of Revenues, Expenditures and Changes in Working Fund Balance

Statement of Revenues and Other Financing Sources

General Government Department
Division Expenditure Budget:
        47900 Group Health Insurance

COMPONENT UNIT
CARBONDALE PUBLIC LIBRARY
Summary Statement of Revenues, Expenditures and Changes In Fund Balance

Statement of Revenues and Other Financing Source

Division Expenditure Budget:
        49500 Carbondale Public Library

COMMUNITY INVESTMENT PROGRAM 
Community Investment Program Section
Description of Codes and Division Account Numbers
Chart of Accounts
Composite list - Community Investment Program Projects
FY 2018 Funded 5-Year Community Investment Program
Summary of Cost Categories and Funding Source Codes
Summary By Fund and Funding Source Codes
Summary by Project Group
FY 2018 Un-funded Community Investment Program

SUPPLEMENTAL DATA  
FY 2018 Capital Outlay Schedule

Master Debt Service Schedule

Combined Statement Revenues, Expenditures/Expenses and Changes in Fund Equity Balances Last Five Fiscal Years

General Government Revenues by Source, Total Primary Government, Last Five Fiscal Years

General Government Revenues by Source, Total Reporting Entity, Last Five Fiscal Years

Proprietary and Fiduciary Revenues by Source, Total Primary Government, Last Five Fiscal Years

General Governmental Expenditures by Function, Total Primary Government, Last Five Fiscal Years

General Governmental Expenditures by Function, Total Reporting Entity, Last Five Fiscal Years

Proprietary and Fiduciary Expenses by Category, Total Primary Government, Last Five Fiscal Years

Property Tax Levies and Collections, Last Ten Fiscal Years

Assessed and Estimated Actual Value of Taxable  Property  Last Ten Years

Computation of Legal Debt Margin

Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita, Last Ten Fiscal Years

Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Governmental Expenditures, Last Ten Fiscal Years

Ratio of Outstanding Debt by Type

Ratio of General Bonded Debt to Taxable Property

Property Tax Rates per $100 of Equalized Assessed Valuation All Overlapping Governments, Last Ten Fiscal Years

Demographic Statistics, Last Ten Fiscal Years

FIVE-YEAR BUDGET PROJECTIONS  
ALL CITY FUNDS
FY 2018 THROUGH FY 2022
Five-Year Budget Projections - Narrative

Consolidated Statement of Budgeted Revenues and Other Financing Sources, Expenditures and Financing Uses and Changes in Fund Working Balance, All City Funds

Total Revenues and Other Financing Sources by Fund, All City Funds

Total Expenditures and Other Financing Uses by Fund, All City Funds

General Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Special Revenues Funds
Motor Fuel Tax Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Tax Increment Funds
Tax Increment Fund #1
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Tax Increment Fund #2
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Tax Increment Fund #3
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Package Liquor & F&B Tax Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Debt Service Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Community Investment Funds
Local Improvement Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Proprietary Funds
Waterworks and Sewerage Fund
Summary Statements of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Summary Statements of Revenues, Expenditures and Changes in Working Balance Operating Account

Summary Statements of Revenues, Expenditures and Changes in Working Balance Community Investments and Replacement Account

Summary Statements of Revenues, Expenditures and Changes in Working Balance Debt Service Account

Parking Systems Operations Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Solid Waste Management Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Rental Properties Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

Health Insurance Reimbursement Fund
Summary Statement of Revenues, Expenditures and Changes in Fund Balance

Statement of Revenues and Other Financing Sources

Statement of Expenditures and Other Financing Uses

GLOSSARY OF TERMS

Continue on to Budget Message

 

 
Show Menu
Hide Menu