RESOURCES Actual Actual Actual Actual Actual Budget Estimated Budget Estimated Budget Budget Budget Budget Budget  
Capital Improvement Reserve Fund 2009 2010 2011 2012 2013 2014 2014*** 2015 2015 2016 2017 2018 2019 TOTAL  
 Infrastructure Sales Tax   $1,889,133 $3,499,351 $2,721,757 $4,143,990 $4,271,382 $4,369,150 $4,268,865 $3,917,440 $4,375,587 $4,862,789 $4,960,045 $5,059,245 $2,150,179 $46,119,763      
                                   
SALES TAX EXPENSES (total proj. cost) Actual Actual Actual Actual Actual Budget Estimated Budget Estimated Budget Budget Budget Budget Budget Needed From  
Capital Improvement Reserve Fund 2009 2010 2011 2012 2013 2014 2014*** 2015* 2015* 2016* 2017* 2018* 2019* TOTAL* other sources**  
Residential Street Maintenance $280,888 $500,000 $550,000 $1,987,666 $976,049 $800,000 $860,446 $980,161[1] $980,161[2] $800,000 $800,000 $800,000 $519,112 $9,054,322      
Pavement Marking Paint       $18,045                   $18,045      
Burroughs Creek Trail $188,751 $77,882                       $266,633      
Kasold - 23rd to 31st - ($4,878,411)                               $1,000,000 STP  
          Engineering  $250,740 $201,310                              
          R/W    $100,781 -$32,297                            
          Construction    $1,665,000 $1,523,600         $300,000 $300,000         $4,009,134 $869,277 in 2011 CIP  
 5th and Maple Pump Station - ($5,000,000)                                   
          Engineering ( includes 23rd and Ousdahl)          $170,136   $278,439                    
          R/W    $100,000                              
          Construction                $4,451,425 $4,451,425         $5,000,000 $0    
 BBP - Iowa to Kasold - ($1,800,000)                                   
          Engineering                                   
          R/W                                   
          Construction          $1,265,653                 $1,265,653 $534,347 400000 Utilities  
 Wakarusa -Research to Oread West($1,100,000)                                1,000,000 GO bond 2012 (Oread to Research)  
          Engineering                                Utilities  
          R/W                                   
          Construction          $92,143                 $92,143 $1,007,857    
 Iowa and 23rd St. Intersection Improvements ($4,056,000)                                1,750,000 KDOT   
          Engineering                                500,000(GO Bonds issued in 14)  
          R/W                                325,000 depot money  
          Construction            $1,000,000 $678,436 $1,020,000 $1,020,377         $1,698,436 $2,357,564    
 Wakarusa through Inverness/Legends ($1,900,000)                                   
          Engineering            in house                      
          R/W            $50,000 $48,193                    
          Construction            $2,150,000 $1,555,816 $267,164 $267,164         $1,871,173 $0 0 Utilities; in 2014 CIP  
 6th and Iowa Intersection Improvements ($50,000)                $50,000 $50,000         $50,000 $0 in 2013 CIP  
 Haskell Rail Trail Improvements ($220,000)                $44,000 $44,000         $44,000 $176,000 $175,000 State TE Grant; in 2014 CIP  
 31st Street, East of Ousdahl ($280,000)                $128,000 $128,000         $128,000 $152,000 general fund in 2014  
 GWW & Bob Billings Prkwy. Improvements ($770,000)                $500,000 $500,000         $500,000 $270,000 in 2014 CIP, G.O. debt note issued in 2014  
 BBP-Wakarusa to Foxfire Rebuild ($1,200,000)                                   
                Foxfire to Gww  signifcant rehab                                    
          Engineering                in house                  
          R/W                                   
          Construction                $1,200,000 $1,200,000         $1,200,000 $0 0 Utilities  
 9th Street Corridor Project ($2,000,000)                    $2,000,000       $2,000,000 $0    
 BBP - Kasold to Wakarusa ($2,250,000)                                   
          Engineering            in house                      
          R/W                    50,000           $750,000 Utilities  
          Construction                    $1,600,000       $1,650,000 $600,000 $600,000 GO Debt  
 Kasold - BBP to 6th ($5,440,000)                                   
          Engineering                $442,000 $442,000                
          R/W                      $50,000            
          Construction                      $2,500,000 $2,400,000   $5,392,000 $48,000 $750,000 Utilities  
 Wakarusa -Inverness/Legends to 6th ($3,525,000)                                   
          Engineering                                   
          R/W                                   
          Construction                        $2,525,200 $0 $2,525,200 $1,000,300 $1,000,000 G.O. Debt
$750,000 Utilities		  
 Wakarusa - Research Parkway to 18th ($2,500,000)                                   
 Engineering                                   
 R/W                                   
 Construction                            $0 $2,500,000    
 19th - Iowa to Naismith -($2,500,000)                                   
          Engineering                        $200,000          
          R/W                          $100,000        
          Construction                          $1,700,000 $2,000,000 $500,000 $500,000 Utilities  
Subtotal Capital Improvement Reserve Fund $720,379 $2,644,973 $2,041,303 $2,005,711 $2,503,981 $4,000,000 $3,421,330 $9,382,750 $9,383,127 $4,450,000 $3,350,000 $5,925,200 $2,319,112 $38,764,739 $10,015,345    
                                   
Capital Imprvmt. Reserve Revenue over Expenses $1,168,754 $854,378 $680,454 $2,138,279 $1,767,401 $369,150 $847,535 -$5,465,310 -$5,007,540 $412,789 $1,610,045 -$865,955 -$168,933 $7,355,024      
Beginning Balance $0 $1,168,754 $2,023,132 $2,703,586 $4,841,865 $6,609,266 $6,609,266 $7,456,801 $7,456,801 $1,991,491 $2,404,280 $4,014,324 $3,148,370        
Unencumbered Ending Balance Dec 31 $1,168,754 $2,023,132 $2,703,586 $4,841,865 $6,609,266 $6,978,416 $7,456,801 $1,991,491 $2,449,261 $2,404,280 $4,014,324 $3,148,370 $2,979,437 $7,355,024      
                                   
                                   
RESOURCES Actual Actual Actual Actual Actual Budget Estimated Budget Estimated Budget Budget Budget Budget Budget
Equipment Reserve Fund 2009 2010 2011 2012 2013 2014 2014*** 2015 2015 2016 2017 2018 2019 TOTAL
 Infrastructure Sales Tax   $500,000 $500,000 $1,500,000 $305,000 $250,000 $250,000 $250,000 $850,000 $850,000         $5,005,000      
                                   
SALES TAX EXPENSES (total proj. cost) Actual Actual Actual Actual Actual Budget Estimated Budget Estimated Budget Budget Budget Budget Budget Needed From
Equipment Reserve Fund 2009 2010 2011 2012 2013 2014 2014*** 2015* 2015* 2016* 2017* 2018* 2019* TOTAL* other sources**
Fire Apparatus                                  
Unit 630 - Ladder - ($1,205,591)   $500,000                       $500,000 $705,591    
Unit 629 - Engine - ($651,065)   $500,000                       $500,000 $151,065    
Unit 615 - Quint - Replaced w/ Engine PUC - ($847,967)   $500,000                     $500,000 $347,967 debt, reserve fund from sale of old equip  
Radio Replacement ($1,000,000)     $1,000,000                     $1,000,000 $0    
Street Paint Machine ($55,000)       $55,000                   $55,000 $0    
Unit 612 - Quint - ($1,023,000)       $250,000                   $250,000 $773,000    
Unit 636 - Hazmat - eliminated & replaced with Engine PUC                         $0 $0    
Unit 614 - Quint - ($1,116,000)           $500,000 $500,000             $500,000
$616,000
   
SCBA/PASS               $750,000 $750,000         $1,500,000      
Unit 626 - Tender - ($675,000)                     $100,000     $100,000 $575,000 if revenues exceed projections, additional infrastructure sales tax may be used for these projects  
Unit 641 - Quint - ($1,302,000)                           $0 $1,302,000  
Subtotal Equipment Reserve Fund $0 $1,000,000 $1,500,000 $305,000 $0 $500,000 $500,000 $750,000 $750,000 $0 $100,000 $0 $0 $4,905,000 $4,470,623  
                                   
Equipment Reserve Revenue over Expenses $500,000 -$500,000 $0 $0 $250,000 -$250,000 -$250,000 $100,000 $100,000 $0 -$100,000 $0 $0 $100,000      
Beginning Balance $0 $500,000 $0 $0 $0 $250,000 $250,000 $0 $0 $100,000 $100,000 $0 $0        
Unencumbered Ending Balance Dec 31 $500,000 $0 $0 $0 $250,000 $0 $0 $100,000 $100,000 $100,000 $0 $0 $0 $100,000      
                                   
                                   
TOTALS Actual Actual Actual Actual Actual Budget Estimated Budget Budget Budget Budget Budget Budget Budget Needed From
All Funds 2009 2010 2011 2012 2013 2014* 2014*** 2015* 2015* 2016* 2017* 2018* 2019* TOTAL* other sources**
Total Revenue $2,389,133 $3,999,351 $4,221,757 $4,448,990 $4,521,382 $4,619,150 $4,518,865 $4,767,440 $5,225,587 $4,862,789 $4,960,045 $5,059,245 $2,150,179 $51,124,763      
Total Expenses - All Funds $720,379 $3,644,973 $3,541,303 $2,310,711 $2,503,981 $4,500,000 $3,921,330 $10,132,750 $10,133,127 $4,450,000 $3,450,000 $5,925,200 $2,319,112 $43,669,739 $14,485,968    
 Total Revenues over Expenses - All Funds  $1,668,754 $354,378 $680,454 $2,138,279 $2,017,401 $119,150 $597,535 -$5,365,310 -$4,907,540 $412,789 $1,510,045 -$865,955 -$168,933 $7,455,024      
                                   
 Unencumbered Fund Balance Forward Jan 1 - All Funds  $0 $1,668,754 $2,023,132 $2,703,586 $4,841,865 $6,859,266 $6,859,266 $7,456,801 $7,456,801 $2,091,491 $2,504,280 $4,014,324 $3,148,370        
                                   
Unencumbered Ending Balance Dec 31 - All Funds $1,668,754 $2,023,132 $2,703,586 $4,841,865 $6,859,266 $6,978,416 $7,456,801 $2,091,491 $2,549,261 $2,504,280 $4,014,324 $3,148,370 $2,979,437 $7,455,024      
 *  expenses do not reflect total project cost.  Instead, only the project expenses to be funded with proceeds from the Infrastructure Sales Tax are shown here.                                 
 **  Other sources include state and/or federal aid, as well as cash from other funds or other reserve funds, debt financing, etc.                               
 *** 2014 estimated is unaudited and subject to change                                   
                                   
Assumptions:                                  
.30 for infrastructure and equipment                                  
10 year sunset                                  
first year collections only 7months; last year collections only 5 months                                
sales tax - 2010 projected revenue revised 4/15/2010; 2% annual growth beginning in 2011                              
Base year 1-cent sales tax generates   $12,891,000                                
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
[1]
Casey Toomay:
includes encumbrances for:
2014 Overlay = 180,161
[2]
Casey Toomay:
includes encumbrances for:
2014 Overlay = 180,161