2016 City of Goddard Budget - GFOA

City of Goddard, Kansas
2016 Budget

Mission Statement
The mission of the City of Goddard is to work cooperatively and efficiently to
provide a vibrant community that is growing and accessible for all of our citizens.
We aim to be a destination for a family oriented active lifestyle.
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Mission Statement 1
Table of Contents 2
City Overview 3
Financial & Budget Policy 9
Budget Process 14
Budget Message 15
Executive Summary 17
Budget Summary 29
General Fund 31
Department Budgets 38
Administration 39-40
Mayor & Council 41
City Hall 42
Municipal Court 43
Police 44-45
Recreation & Culture 46-47
Community Development 48-49
Transfers 50
Debt Service 51
Special Revenue Funds 58
Library 59
Special Parks & Recreation Fund 61
Tourism Promotion Fund 63
Special Highway Street Fund 65
Enterprise Funds 70
Water Fund 71
Sewer Fund 77
Non Budgeted Funds 83
Reserve Funds 84
Capital Improvement Fund 89
Capital Improvement Plan 92
Glossary 104
Statistical Information 110
Table of Contents
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City of Goddard City Overview
Goddard City Council
Mayor Marcey Gregory gregory@goddardks.gov
Council President Chris Hahn hahn@goddardks.gov
Larry Zimmerman zimmerman@goddardks.gov
Joe Torske torske@goddardks.gov
Enrique Ramirez ramirez@goddardks.gov
Chris Hedrick hedrick@goddardks.gov
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Elected Officials
Name Title Term Began Term Expires
Marcey Gregory Mayor April 2015 April 2017
Chris Hahn Council President April 2013 April 2017
Joe Torske Council Member April 2015 April 2019
Larry Zimmerman Council Member April 2015 April 2019
Enrique Ramirez Council Member April 2015 April 2019
Chris Hedrick Council Member April 2015 April 2017
Administrative Officials
Name Office Appointed
Brian W. Silcott City Administrator 2008
Teri Laymon City Clerk 2008
Matt Lawn City Treasurer 2008
Kelly Bergeron Community Development Director 2015
Don McElroy Interim Chief of Police 2015
Tylor Struckman Public Works Operations Manager 2013
Hon. Gregory Keith Municipal Court Judge 2008
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POSITION SUMMARY (not including elected or Contractual/Seasonal positions)
2012 2013 2014 2015 2016
FULL-TIME 36 36 36 36 36
Citizens of Goddard
Mayor and City
Council
City Administrator
City Clerk
Assistant City Clerk
Court / Utility
Billing Clerk
Police
Chief of Police
(2) Patrol Sergeants
Detective
(8) Police Officers
Police Clerk
Public Works
Operations
Manager
(2) Public Works
Crew Leaders
(4) Public Works
Laborers
(2 ) Wastewater
Treatment
Operators
Community
Development
Director
Community
Development
Specialist
City Treasurer
Assistant to the City
Administrator
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No changes in staffing levels are required for the budget year.

City of Goddard City Profile
The City of Goddard is a city of the second class, incorporated in 1910
The City operates under the Mayor-Council form of government. The five Council members are elected at
large and serve four year terms. The Mayor, elected at large for two year terms has veto power over
certain Council action, presides over Council meetings and appoints certain City officials, subject to Council
approval.
Municipal Services and Utilities
The City owns and operates its own water and sewer utility systems. Kansas Gas supplies natural gas,
and Westar Energy and Sedgwick County Electric Coop supplies electricity to the City. Telephone service
is provided by AT&T and Cox Communications. Cox Communications also operates a cable television
system under franchise with the City.
The City has 12 sworn police officers. Sedgwick County Fire District #1 provides continuous full-time fire
protection to the City, and Sedgwick County Emergency Management Service (EMS) operates an
emergency ambulance service for the City and surrounding area.
Transportation and Communication Facilities
The City is served by U.S. Highways 54. Regularly scheduled air service is available at Wichita Mid-
Continent Airport, located approximately 7 miles from the City.
Educational Institutions and Facilities
Unified School District No. 265 operates four elementary schools, two intermediate schools, two middle
schools and one high school in the City and surrounding area. A second high school is under construction
and scheduled to open in the fall of 2011. As of 2012/2013, the district had a total enrollment of
approximately 5,349 students. The Wichita State University, Friends University, and Kansas Newman
College are located within approximately 25 miles of the City.
Medical and Health Facilities
Major medical service is available at Wesley Medical Center and Via Christi Regional Medical Center in
Wichita, Kansas. The Goddard Medical Clinic, employing two doctors, serves the community’s immediate
needs for family practice care. There are also two dentists and one chiropractor located in the City.
ECONOMIC INFORMATION
The City is located west of the City of Wichita and enjoys the economic, business and recreational
opportunities provided by Wichita.
Major Employers Product/Service Employees
1. Unified School District #265 (Goddard) Education 729
2. Universal Products Vinyl graphics 172
3. Wal-Mart Corporate Retail Services 131
4. Dillons Warehouse Grocery storage facility 130
5. Nowak Construction Construction 93
6. Medicalodges of Goddard Nursing Home 85
7. Tanganyika Wildlife Park Wildlife Park 47
Population Trends
2009 4,048
2010 4,313
2011 4,480
2012 4,532
2013 4,582
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City of Goddard Financial & Budget Policy
Financial and Budgetary Policies and Goals
Financial Goals
Financial goals are broad, relatively timeless statements of the financial position the City seeks to attain.
The financial goals of the City of Goddard are:
• To provide full value for each tax dollar by delivering quality services efficiently and on a cost-
effective basis.
• To preserve our quality of life by providing and maintaining adequate financial resources necessary
to sustain a sufficient level of municipal services, and to respond to changes in the economy, the
priorities of the governing body, and other changes that may affect our financial well-being.
• To manage funds as if the City of Goddard is required to secure and maintain a strong credit rating
in the financial community.
Basis of Accounting & Departure from GAAP
The City of Goddard operates under Kansas Cash Basis Law. Cash receipts are only recognized when the
cash balance of a fund is increased. For an inter-fund transaction, a cash receipt is recorded in the fund
receiving cash from another fund. Cash disbursements are recognized when the cash balance of a fund is
decreased. For an inter-fund transfer, a cash disbursement is recorded in the fund from which the cash is
transferred. Expenditures include disbursements, accounts payable, and encumbrances. Encumbrances
are commitments related to unperformed (executory) contracts for goods and services and are usually
evidenced by a purchase order or written contract.
While the State of Kansas does require municipalities to adhere to GAAP requirements for full the full
accrual method of accounting and to compute depreciation on fixed assets, the City has obtained a waiver
from the state law that requires that adherence.
Budget Policy
Sound financial practice and the desire to secure and maintain a strong credit rating dictate that our
budgets be balanced, constantly monitored, and responsive to changes in service demands. With these
concepts in mind, the City of Goddard should adopt the following budget policy statements:
• Annual operating budgets will be adopted for the General Fund, Special Revenue Funds,
Proprietary Funds, and Debt Service Fund. Project-length budgets will be adopted for all capital
projects.
• Annual operating budgets will be adopted on a balanced basis, where operating revenues
(estimated revenues) are used to fund operating expenditures/expenses (appropriations).
Operating revenues include taxes, charges for services, interest earnings, license and permit fees,
fines, penalties, and forfeitures, regularly recurring governmental aid (demand transfers and
scheduled grant funding), debt proceeds and transfers from other funds for operating (non-capital)
purposes. Operating expenditures/expenses include salaries and wages, employee benefits, non-
capital equipment and improvements, depreciation (proprietary funds only), materials, supplies,
contractual costs, transfers to other funds for operating (non-capital) purposes. Fund balances
should not be considered a source of funds for operating expenditures/expenses. Nothing in this
policy shall prohibit the use of operating revenues for capital expenditures/improvements.
• The City will adopt an annual budget for the General Fund that includes a contingency equal to at
least 7% but no more than 10% (in accordance with Kansas State Budget Law KSA 79-2927) of
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the total General Fund of the Total General Fund appropriations of that budget. This contingency
will be used to provide for expenditures that exceed or revenues that do not meet budget
estimates, and/or for new or increased program requirements required by law or desired and
approved by Council resolution.
• Unreserved and undesignated fund balances may be appropriated as part of the adopted budget to
fund capital or emergency expenditures/expenses. Unreserved and undesignated fund balance
should not be used for operating expenditures/expenses in the adopted budget.
• Unencumbered fund balances may not exceed 5% of the total budget of the fund and must comply
with all facets of Kansas State Budget Law.
• One-time revenues that are not required by law or agreement to be used to fund capital or
emergency expenditures/expenses in the adopted budget.
• Reservations and designations of fund balance will be estimated in the adopted budget for
amounts of fund equity legally restricted or otherwise not available for appropriation.
• The City’ fiscal year shall be the calendar year.
o On or before July 25th of each year the City Administrator shall submit a proposed budget
for the ensuing fiscal year to the City Council.
o Upon receiving the proposed budget from the City Administrator and prior to a formal
public hearing, the City Council may request a budget workshop detailing the various
economic, environmental, and service demand/delivery issues affecting the composition of
the proposed budget. Changes may be made to the budget at any time prior to the formal
adoption of the proposed budget given due regard for statutory timeframes on proposed
changes.
o After considering the proposed budget, but not later than August 15th the City Council will
hold a public hearing on the proposed budget.
o After the public hearing, the Council may adopt the proposed budget with a majority vote of
the City Councilors present.
o The City Clerk will file all levies and budget with the county clerk by August 25th in
accordance with KSA 79-2930.
o The City Council shall adopt the proposed budget and determine the tax rate for the
ensuing year in accordance with the Kansas State Law.
• The City Administrator may at any time during the fiscal year transfer part or all of any available
appropriation balance among programs or accounts within any fund. The Council may by resolution
transfer part of all of any available appropriation balance among programs or accounts within
and/or between funds.
• No appropriation for debt service may be reduced or transferred, and no appropriation may be
reduced below any amount required by law to be appropriated or by more than the amount of the
available balance thereof.
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Debt Management Policy
Debt is an effective way to finance capital improvements or to even out short-term revenue flows. Properly
managed debt preserves credit rating, provides flexibility in current and future operating budgets, and
provides us with long-term assets that maintain or improve our quality of life. To provide for the appropriate
issuance and responsible use of debt, the City of Goddard has adopted the following debt management
policy statements:
• Long-term debt will be issued only for objects or purposes having a period of probable usefulness
of at least 10 years.
• Short-term debt may be issued to finance current operating expenditures only in the event of
extreme financial emergency. Short-term debt may be issued whenever appropriate for objects or
purposes having a period of probable usefulness of at least five years under Kansas State Budget
Law.
• Whenever appropriate, we should seek to issue debt that can be repaid from special assessments,
enterprise fund revenues, or other sources other than a general tax levy from real property.
• Debt maturity will not exceed the lesser of: the useful life (as established by the City Administrator),
or the period of probable usefulness (as defined by Kansas State Budget Law), of the object or
purpose so financed.
• The annual operating budgets of all funds will be maintained so as to ensure the full and timely
repayment of debt principal and interest due the year.
• As required by Kansas State Debt Limit Law KSA 10-308 through 10-311 and 10-427a and any
other applicable laws, our total amount of outstanding debt will not exceed 30% of the assessed
valuation of the City for that year.
• As required under Kansas State law
o A mandatory referendum is required for the approval of debt that exceeds 30% of the
City’s assessed evaluation.
• Debt limits established by law and policy will be calculated at least once each year, and whenever
otherwise requested or appropriate.
• Good communications will be maintained with bond rating agencies, bond counsel, banks, financial
advisors, and others involved in debt issuance and management.
• Our comprehensive annual financial reports and official statements will reflect our commitment to
full and open disclosure concerning our debt.
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Expenditure/Expense Policy
Expenditures/expenses are a rough measure of a local government’s service output. While many
expenditures/expenses can be easily controlled, emergencies, unfounded mandates, and unanticipated
service demands may strain our ability to maintain a balanced budget. To ensure the proper control of
expenditures/expenses and provide for a quick and effective response to adverse financial situations, the
City of Goddard has adopted the following expenditure/expense policy statements:
• Expenditures/expenses and purchase commitments will be made in a form and process that is
legal, appropriate, funded, authorized, and sufficiently documented.
• Expenditures/expenses and purchase commitments will be recorded in an accurate and timely
fashion.
• The review and approval process for all claims against the City shall be as follows:
o Departments must issue purchase orders as required under the City’s purchase policy.
Departments are encouraged to issue purchase orders whenever practical, even if they
are not required.
o Properly completed claims must be prepared and submitted to the City Administrator
and/or City Treasurer or said designee by the department responsible for originating the
claim.
 A “properly completed claim” must include, but is not limited to, the vendor’s name
and address, date of claim, explanation, and accounts to be charged, department
authorization signature and sufficient documentation.
 “Sufficient documentation” means that a person unfamiliar with the transaction
could understand what was ordered, when, by whom, from what vendor, at what
price, when the goods or services were delivered or are to be delivered, who
accepted delivery, and who authorized payment.
o Typical documentation includes copies of purchase orders, invoices and/or statements,
Council resolutions awarding bids or state and local contracts, records of quotes received,
receiving slips, correspondence and other communications.
o The City Treasurer or designee will issue checks promptly for all claims properly completed
and submitted.
• The balances in appropriation accounts will be monitored regularly to ensure that the total of
expenditures/expenses and purchase commitments in any account do not exceed the authorized
budget for that account.
• Requests for competitive bids, proposals, formal and informal quotes, and other methods of
seeking and encouraging vendor competition will be obtained as required by law or otherwise
established by the City Administrator or City Treasurer.
• Arrangements will be encouraged with other governments, private individuals, and firms, to
contract out or cooperatively deliver services, in a manner that reduces cost and/or improves
efficiency and effectiveness while maintaining service quality.
• The full direct and indirect costs will be calculated for any service provided for a fee or charge, or
where there is a potential for the reimbursement of such costs.
• We will maintain an effective risk management program that provides adequate coverage,
minimizes losses, and reduces costs.
• All appropriations shall lapse at the close of the fiscal year to the extent that they shall not have
been expended or encumbered.
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Revenue Policy
Revenues determine the capacity of a local government to provide services. Under ideal conditions,
revenues would grow at a rate equal to or greater than expenditures. To ensure that our revenues are
balanced and capable of supporting our desired levels of services, the City of Goddard has adopted the
following revenue policy statements:
• A process to review diversified and stable revenues will be maintained to shelter us from short-run
fluctuations in any one revenue source.
• Each year and whenever appropriate, existing revenues will be re-examined and possible new
sources of revenue will be explored to ensure that we are maximizing our revenue potential.
• Each year, major revenues will be projected for at least two years and beyond if warranted.
• Legally restricted revenues will be avoided when they adversely affect the short or long-term
financial health of our government.
• We will strive to be informed and aware of all grants and other aid that may be available to us. All
potential grants and other aid shall be carefully examined for matching requirements (both dollar
and level-of-effort) and restrictive covenants, to ensure that our participation in such grants will be
beneficial and cost-effective.
• Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine
their short and long-term stability, to minimize the impact of any adverse changes.
Intergovernmental revenues shall be used as legally prescribed or otherwise established by policy.
• A balance will be sought in the revenue structure between elastic and inelastic revenues, to
minimize any adverse effects caused by inflationary or economic changes.
• One-time revenues will be used for capital improvements or as legally restricted to a purpose.
• We will carefully and routinely monitor any amounts due the City. An aggressive policy of collection
will be followed for all receivables, including property taxes.
• General Fund recreation user charges and fees should be set to recover approximately 35% of
total costs generated by General Fund recreation programs.
• Proprietary funds will generate revenue sufficient to support the full direct and indirect costs of
these funds.
• Revenue forecasts shall be conservative, using generally accepted forecasting techniques and
appropriate data whenever possible.
• Each year and whenever appropriate, we shall review our schedule of fees and related
administrative procedures.
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City of Goddard Budget Process
BudgetProcess
The City of Goddard is governed by a 5-member City Council and Mayor. The Budget is prepared by
the City administrator according to policies and guidelines set forth by the City Council.
The budget process is comprehensive and incorporates long-term and short-term strategic planning
to best deliver services to citizens. The City's budget year is the calendar year, January-December.
Kansas Statute
The State of Kansas imposes certain guidelines and time frames in the manner that the City
adopts and implements its budget.
Budget Law
KSA 79-2925 includes the following provisions
• Cities prepare annual, itemized budgets
• Present the budget no later than August 1
• Do not budget contingency greater than 10% of budgeted expenditures
• Do not budget fund balances (for applicable funds) of more than 5% of fund expenditures
• Adopt the annual budget no later than 10 days prior to August 25
• Provide notices of public hearings
• Provide the adopted budget to the County Clerk by August 25th
Budget Amendments
Since the annual operating budget is formulated well in advance of its execution, the City Council
recognized that it may become necessary to amend a budget after adoption. KS Statute 79-2929 permits
the budgets to be increased for previously unbudgeted increases through revenue other than the property
tax. It is the policy of the City to amend budget only in extenuating circumstances.
The City may authorize for amendment of any current year budget, at the fund level, after giving public
notice and holding ab public hearing as required by State Statute.
Budget Calendar
March – April City Administrator and City Treasurer discuss budget priorities and outlook
May - June City Administrator, City Treasurer, and Department Heads discuss budget needs for 2016
May 18 City Administrator presents Water Fund and Sewer Fund budgets during regular meeting
of the Goddard City Council.
June 1 City Administrator presents Special Highway/ Street Fund budget during regular meeting of
the Goddard City Council.
June 15 City Administrator presents General Fund budget Part 1 during regular meeting of the
Goddard City Council.
July 6 City Administrator presents 2016 Budget during regular meeting of the Goddard City
Council. Council sets public hearing for July 20, 2014
July 20 Public Hearing at regular meeting of the Goddard City Council. Council adopts 2016
Budget
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City of Goddard
Your Home, Our Community!
P.O. Box 667 • 118 North Main Street • Goddard, Kansas 67052 • ph 316-794-2441 • fax 316-794-2401
The Honorable Mayor
and Members of the City Council
City of Goddard, Kansas
Mayor Gregory and Council,
Kansas State Law (K.S.A. 12-1014) prescribes the process and requirements for the
City’s annual budget. The state law designates the City Administrator as the official
responsible for the preparation and presentation of a budget for consideration by the elected
Governing Body. This is sometimes called an “executive budget process.” The attached
document contains the proposed budget for the General Fund, various Special or Reserve
Funds, the Bond and Interest Fund and the City’s Enterprise or Utility Funds (water & sewer).
This document represents a comprehensive financial plan for operating the City Government in
2016.
Beginning in May 2015, City staff has devoted a substantial portion of time to budget
drafting, analysis and final preparation. Various reviews have been completed at the
Department, City Treasurer, City Clerk, City Administrator and City Council levels.
Departmental budget needs were carefully reviewed to insure that they met available financial
resources. Preparing an efficient and effective budget requires substantial fiscal, program and
project analysis at the staff and executive levels. However, it is equally or perhaps more
important to have a solid policy foundation established by the City Council throughout the year.
This can occur by discussing goals, shared expectations, service objectives, major projects,
standards and accomplishments. Also essential to use in the budget process, are formal
legislative and policy decisions you make through the year, as well as state and federal trends,
mandates and related actions.
The formal budget document primarily gives an accounting and yearly plan for
government finances. It sets significant policy decisions on taxes and user fee levels required
to provide services to the community. It provides clear guidance as to our intent in planning
and scheduling those essential services. At the same time, the budget must be prepared in a
manner that is flexible, adaptable, and does not necessarily restrict our ability to respond to
changing circumstances and priorities for 2015. One of the difficulties in the statutory budget
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timetable in Kansas is that fiscal analysis and planning has to be done so early in the prior
fiscal year. That makes it much more difficult to project needs and resources. We respond to
that by budgeting conservatively, for maximum flexibility, and conducting regular reviews and
necessary updates. This proposed budget is designed using the best available information as
a “roadmap” into 2016.
The 2016 Budget as proposed provides our City Departments and our professional and
dedicated employees the resources to meet the high service expectations of our citizens. The
budget provides for the same basic operational service level as the current budget year. City
staff will continue to apply all of our skills to use these resources in a prudent and responsible
manner, always keeping focused on bringing the maximum value to our citizens. As your City
Administrator, my objective is to ensure that the City of Goddard provides the best possible
service available, within budgetary limitations. This will take a hard-working and dedicated city
staff as well as a City Council with the vision to help lead this organization into the future.
2016 brings several new opportunities and challenges to our organization. Due to lower
than expected revenue and declining fund balances in the Water and Sewer Utility Funds, staff
and the City Council will need to look for ways to adequately fund operations. The Council
adopted a debt service fee for the water utility that will be used to repay financing for water
supply improvements. Modest water rate increases are also planned for 2015-2017. It may be
necessary to increase sewer rates in upcoming years as operational costs at the waste water
treatment facility increase. In the fall of 2014, the citizens of Goddard approved 1% City sales
tax, the purpose of which is to reduce the mill levy and fund new quality of life capital
improvements to the City. The Council will begin the process of planning those new
improvements in 2015 as part of the Capital Improvement Plan. Beginning in 2015 or 2016,
construction will begin in the new STAR Bond district. The City will need to address our portion
of the capital expenditures for infrastructure improvements in the benefit district. Commercial
development continues to be a major focus in the City’s efforts to grow responsibly. This new
development project lays the ground work for some exiting economic growth in our community.
City staff looks forward to working with you and we pledge to do our very best at
implementing the budget efficiently and effectively in 2016.
Respectfully submitted,
Brian W. Silcott
City Administrator
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City of Goddard Executive Summary
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On July 20, 2015 the City Council adopted the 2016 City Budget of $11,140,050. The City of Goddard
budgets revenue and operational and debt service expenditures for the major funds in the categories listed
below. The General Fund contains all the revenue and expenditures for general government services. The
Debt Service Fund (Bond & Interest Fund) covers the payment of long term debt and temporary capital
project financing. The Special Revenue Funds include the Goddard City Library Fund (Property Tax
Supported) and the (non Property Tax Supported) Special Highway Street Fund, the Parks and Recreation
Fund, and The Tourism Promotion Fund. The Enterprise Funds include the Water Utility Fund and the
Waste-Water Utility (Sewer) Fund.
The Budget’s adoption concluded a process where the City Council, after listening to City Staff and citizens,
allocates resources to fund essential functions of the City for the upcoming fiscal year. The 2016 Budget
includes a 1.5 mill decrease from that adopted in the prior year.
General Debt Service Enterprise Total All
Fund Fund Property Tax
Supported
Non Property Tax
Supported
Funds Operating
Funds
REVENUES
Taxes $2,667,797 $41,661 $126,142 $182,960 $3,600 $3,022,160
License & Permits 88,510 0 $0 0 88,510
Charges for Service 161,030 0 $0 1,793,160 1,954,190
Fines, Forfeitures & Penalties 0 0 $0 21,800 21,800
Other Revenue 0 0 $0 500 500
Contributions 0 0 $0 0 0
Sales/Rentals 0 0 $0 500 500
Special Revenue 0 770,513 $0 0 770,513
Bond Proceeds 0 2,017,000 $0 0 2,017,000
Uses of Money 5,680 200 $0 0 5,880
Transfers In 0 79,900 $590,000 0 669,900
TOTAL REVENUE 2,923,017 2,909,274 126,142 772,960 1,819,560 8,550,953
EXPENDITURES
Personal Services 1,315,890 320,220 714,620 2,350,730
Contractual Services 547,970 153,950 412,240 1,114,160
Commodities & Supplies 162,610 70,950 176,660 410,220
Capital Outlay 60,000 260,000 13,500 333,500
Non Operating 54,170 500 130,430 0 6,100 191,200
Transfers Out 1,190,000 40,000 79,900 1,309,900
Debt Service 1,756,660 0 605,710 2,362,370
Capital Outlay - Discretionary 543,520 2,524,450 0 0 3,067,970
TOTAL EXPENDITURES 3,874,160 4,281,610 130,430 845,120 2,008,730 11,140,050
REVENUE OVER (UNDER) -$951,143 -$1,372,336 -$4,288 -$72,160 -$189,170 -$2,589,097
2016 Budget by Fund Type
Special Revenue Funds
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The 2016 adopted budget includes a property (ad valorem) tax rate of 31.557 mills. The total property tax
rate paid by all Goddard citizens will be 127.416 mills. Each mill costs a homeowner $11.50 per $100,000
of value of their home. Based on a total tax rate of 127.416 mills, a homeowner with a home valued at
$140,000 would pay total annual property taxes of $2,051.39; $508.07 of this amount goes to the City of
Goddard. This is a tax burden of $42.34 per month for city property taxes.
Home Valuation 140,000$
Assessed Rate x 11.5%
Assessed Value 16,100$
Mill Levy x 127.416
Total Tax 2,051.39$
CityPortion @ 31.557 508.07$
1.5
29.359
31.557
65.000
Taxes by Jurisdiction (Shown in Mills)
State
County
City
School
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Factors Influencing the 2016 Budget
Current Economic Conditions
The City of Goddard has not been immune to the economic downturn that has taken a toll on U.S. cities,
forcing many to slash jobs, raise taxes and fees and limit hours of operation at libraries, zoos, parks and
other popular facilities. Because of how cities raise and collect their revenues, cities will be weathering the
effects of the downturn long after a national economic recovery is underway. Persistent state budget
shortfalls will also contribute to cities' fiscal woes, as states continue to slash aid to local governments.
As a result of the economic downturn, the City of Goddard has seen a loss in revenue from Property taxes
and in water sales in the Water Fund. The City lost assessed valuation for the 2013 budget year, due to
the closing of some commercial businesses, which has caused the revenue decline. Due to recent drought
conditions, water use has been down for three years in a row, resulting in lower than anticipated water
sales revenue.
To boost revenues, many cities have reported raising fees on services like water use and garbage
collection; property taxes; and some even raised their sales tax. Even as city revenues have dropped,
wages, pension and health care costs have steadily climbed and will continue to do so even without an
economic recovery.
Maintaining Service Levels
The 2016 Budget focuses funding on programs and services that meet the expectations of residents. The
most challenging aspect of this year's budget process has been maintaining high levels of service while the
city's revenue streams remain flat. As the City has made efforts in previous years to fully staff and equip all
City operations, the corresponding expenditures have increased. In order to fund the expenditure
increases, the City Council decided to raise the Mill levy in 2014. In an effort to stabilize the mill levy going
forward, the citizens of Goddard approved a 1% City Sales Tax in 2014. The City Council decided to drop
the mill levy due to increased revenue from sales taxes.
2014 2015
Revenue Jan-July Jan-July
Property Tax $839,550 $827,112
Sales Tax 334,418 537,295
Water Revenue 219,507 237,933
Sewer Revenue $541,090 $594,558
Top 4 Revenue Indicators
38%
24%
11%
27%
Top 4 Reveue Indicators
Property Tax
Sales Tax
Water Revenue
Sewer Revenue
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Property Tax Changes 2013-2016
The City had maintained a relatively flat mill levy for the two budget years prior to 2014. The City‘s goal to
continue maintaining the level of service that the citizens have come to expect, led to the City Council’s
decision to raise the total mill levy by 5.000 mills for the 2014 budget year. The current mill levy is much
closer to that of comparable sized cities in this region. Our mill levy remains among the lowest for cities in
Sedgwick County, whereas we have historically had the lowest. Assessed valuation increased by 1.5%
due to the opening of new retail business in 2013, and is expected to continue growing as commercial
development continues.
The Citizens of Goddard approved a 1% City Sales Tax in 2014 that took effect in January of 2015. The
City proposed adding a sales tax to offset the possibility of future mill levy increases and to fund capital
projects, particularly in the City’s park system, and other quality of life projects. The City Council has
decided to lower the mill levy for the General Fund by 1.5 mills for 2016 due to the increased revenue from
sales tax receipts.
Year Assessed
Valuation Mill Levy
2010 30,890,516 18.785
2011 31,408,156 27.146
2012 32,602,854 28.113
2013 32,526,256 28.049
2014 35,753,767 33.057
2015 $36,273,601 33.085
2016 $37,295,761 31.557
0
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15
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35
40
2010 2011 2012 2013 2014 2015 2016
AssessedValuation(Millions)
AssessedValuationvs. Mill Levy(2010-2016)
Assessed Valuation Mill Levy
MillLevy
20

25
Budgeted Fund Balance
The City of Goddard defines Fund Balance as total revenue minus total expenditures for a particular fund.
As an organization that operates under on a cash basis, the ending fund balance for 2015 includes the fund
balance as of January 1 plus revenue expected to be received during the year, minus all funds encumbered
for operations, debt payments, and capital outlays. For budgeting purposes, staff routinely under estimates
projected revenue and overestimates projected expenditures as to maintain a balanced budget and
maintain a surplus of budget authority. For this reason, we budget a Capital Outlay – Discretionary line
item within the General Fund. Should emergency circumstances require extra spending, funds budgeted
here can be used, and the Council has made use of this appropriation in the past for small capital projects
not specifically budgeted. The 92.5% projected drop in fund balance in the General Fund, for example, is
deemed a worst case scenario if emergency spending is required.
2014 2015* 2016**
General Fund $920,027 $1,028,057 $76,914
Water Fund 572,362 435,622 406,182
Sewer Fund 575,325 459,182 299,452
Street Fund 775,967 697,707 635,547
Bond & Interest $577,906 $245,948 $1,396,689
* Projected
**Budgeted
Fund Balances
Ending Fund Balances as of December 31
21

Budgeted Revenues
General Fund,
2,923,017,34%
Debt Service
Fund,
2,909,274,34%
Special
Revenue Funds
Property Tax
Supported,
126,142,2%
Special
Revenue Funds
Non Property
Tax Supported,
772,960,9%
Enterprise
Funds,
1,819,560,21%
2016 Budget Revenue by Fund Type
The General Fund is the major operating and taxing fund for the City of Goddard. It totals $2,923,017. in
revenue or 34% of total revenue. Service funded by this fund include Administration, Police, Municipal
Court, Parks & Recreation, Community Development, Planning & Zoning, Economic Development, Animal
Control, Public Health, and some city facilities.
The Debt Service Fund (Bond & Interest Fund) provides for the retirement of all City general obligation
(GO) debt, special assessment debt and temporary note debt. This fund accounts for 34% of total revenue.
Special Revenue Funds are established to account for specific resources that are legally restricted to
expenditures for specified purposes
The property tax-supported special revenue fund (Library Fund) supports the City Library, and
accounts for 2% of total revenue
Non-property tax supported special revenue funds include the Parks & Recreation Fund (used for
capital purchases only. Park operations are funded through the General Fund), the Tourism
Promotion Fund, and the Special Highway/Street Fund. These funds account for 9 % of total
revenue.
Enterprise Funds include the Water Utility Fund and Sewer Utility Fund. These operations are financed
and operated in a manner similar to a private business, where the intent of the governing body is that the
costs (expenses, including debt service) of providing services to the general public on a continuing basis be
financed or recovered primarily through user charges. Operations include the City’s Water and Sewer
utilities, and account for 21% of total revenue.
22

Major Revenue Sources
Property Tax
Property tax equals $1.2 million or 15% of the total 2015 budgeted revenue. Of this, $1.055 has been
allocated to the General Fund. Property tax revenues are determined by applying the City mill levy of
33.057 mills to the assessed valuation of taxable property located within the boundaries of the City. In
addition to the General Fund, Property tax revenues are deposited into the Library and Bond & Interest
Funds. The Library Fund is merely a pass through fund by which the City levies a mill on behalf of the City
Library board. When the funds are distributed, the City passes those funds onto the Goddard City Library.
In 2014 the City Council raised the mill levy for the General Fund and the Bond and Interest Fund.
$859,137
$1,141,145
$1,200,117 $1,176,964
2013 2014 2015* 2016**
Property Tax
Sales and Compensating Use Taxes
The City is entitled to a share of the 1% sales tax and compensating use tax levied by Sedgwick County.
Sales tax is revenue levied on the sale of goods and services within a taxing district. Compensating Use
Tax is a tax paid to out-of-state retailers on goods and merchandise purchased from other states and used,
stored, or consumed in Kansas on which no sales tax was paid. The City also began levying its own 1%
Sales and Compensating use Tax in 2015. We project that total sales tax from both the County and City
will total $1,043,330, and compensating use tax will total $123,300. The City conservatively estimates that
the sales tax portion from the county will continue to grow at 2%. The City’s tax estimate is based on a
projection furnished by the Kansas Dept. of Revenue since trend data isn’t available for this new revenue
source.
$522,594 $589,096
$955,450 $1,043,330
$57,010 $65,178 $112,520 $123,300
2013 2014 2015* 2016**
Sales tax Compensating Use
*Estimate **Budgeted
23

Water Revenue
The Water Fund is funded by charges for services within the water utility. This includes water sales,
connection fees, reconnection fees and penalties, inspection fees, and as of 2013, debt service fees.
Estimates for 2016 revenue are based on trend data for collections in previous years. We conservatively
estimate 3% growth in water sales for 2015. The additional increase is due to a debt service fee that was
finally enacted in the second quarter of 2015. The historical trend data indicates that sales growth should
be higher than our projections but due to conservation efforts by our customers actual sales have failed to
meet projections for three years. The debt service fee is being used to payback the costs of capital
projects including a water storage tank and a new water supply line were completed recently. The debt
service payments began in 2014.
$434,705 $444,083
$602,330
$753,810
2013 2014 2015* 2016**
Water Revenue History
Sewer Revenue
The Sewer Utility is also funded by Charges for Services. This includes sewer sales, inspection fees, debt
service fees, and penalty charges for late pay. Because sewer rates are determined by water
consumption, sewer revenue has similarly failed to meet projections until only very recently. Sewer sales
are estimated to grow by only 1% for the 2016 budget. The large increases in revenue in 2014 and 2015
were due to scheduled increases in debt service payments for sewer system improvements. Those
payments are contractually set to increase again in 2017 and 2018, at which time the City Council will
consider raising the debt service fee. .
$949,497
$986,934
$1,053,650 $1,065,750
2013 2014 2015* 2016**
Sewer Revenue History
24

Street Fund Revenue
Street operations and capital outlays are primarily financed by a transfer from the General Fund. Policy
dictates that the transfer be equal to 75% of sales tax collections. Additionally, the Street Fund receives
revenue in the form of state highway taxes on fuel sales. The estimate for the gas taxes is established by
the State of Kansas and released annually before local budgets are required to be adopted.
$161,503 $169,276 $166,580 $167,960
$351,180
$394,200
$447,000
$540,000
2013 2014 2015* 2016**
Street Revenue History
Highway Gas Tax Transfer From General Fund
Bond & Interest Revenue
The Bond & Interest fund levies a small mill levy to fund the at large portion of the City’s General Obligation
Debt. The remaining regular financing source is special assessment revenue, revenue paid by
homeowners to repay infrastructure improvements at the time the residential developments were being
built. The special assessment estimate is based on the schedule of repayment established in the
repayment agreements. In 2016 there will also be single inflow in the form of GO Bond proceeds for the
retirement of temporary notes on a capital project. There will be a single temp note inflow for the City’s
share of a Sales Tax Revenue Bond (STAR Bond) project that is expected to begin in 2015 or 2016.
$856,116 $851,743
$770,513 $770,513
2013 2014 2015* 2016**
Special Assesments
25

Budgeted Expenditures
2,350,730,21%
1,114,160,10%
410,220,4%
333,500,3%
191,200,2%
1,309,900,12%
2,362,370,21%
3,067,970,27%
Personal Services
Contractual Services
Commodities & Supplies
Capital Outlay
Non Operating
Transfers Out
Debt Service
Capital Outlay - Discretionary
Budgeted Expenditures are grouped into 8 categories; Personal Services, Contractual Services,
Commodities and Supplies, Capital Outlay, Non-Operating, Transfers Out, Debt Service, and Capital
Outlay – Discretionary.
Personal Services
Personal Services, with a budget of $2.35 million, is the largest operational expenditure category,
accounting for 21% of total expenditures. The 2016 Budget reflects a 3% increase over 2015. In 2014 the
City Council and Administration team began re-evaluating employee compensation levels to bring them in
line with those of similar sized cities in the Wichita metro area. In 2015, the Kansas Public Employee
Retirement System (KPERS) and the Kansas Police and Fire System revised the employer contribution
rates. Increases in expenditure for salaries, retirement, and a modest increase in health insurance
premiums led to the overall budget increase.
Contractual Services
Contractual Services, with a budget of $1.11 million, accounts for 10% of total expenditures. The 2016
budget reflects a 5% increase over the 2015 budget. Contractual Services include services purchased and
delivered by external entities.
26

Commodities & Supplies
Commodities and Supplies, with a budget of $410,220, accounts for 4% of total expenditures. The 2016
Budget reflects a 16% increase over the 2015 Budget. Commodities and Supplies includes the purchase of
office supplies, street signs, chemicals for the water distribution system and the wastewater treatment
facility.
Capital Outlay
Capital Outlay, with a budget of $333,500, accounts for 3% of the budgeted expenditures. Capital outlays
are expenses that add fixed assets to the City. Purchases are normally considered a capital outlay if they
benefit the City for more than one year. The 2016 Budget reflects a 15%% drop in expenses from the 2015
Budget. The 2016 Budget includes Capital Outlay expenditures for a new police vehicle in the General
Fund, $210,000 for street resurfacing in the Special Highway Street Fund, and $50,000 out of the Parks
and Recreation Fund for upgrades to the City’s park system.
Non-Operating
Non-Operating, with a budget of $191,200, accounts for 2% of budgeted expenditures. The primary
purpose of this category is for payments to external agencies that the City supports financially. $130,430 is
the portion of property tax revenue that the City levies on behalf of the Goddard Library. The remainder
includes payments to the Goddard Activities Committee, the Goddard Chamber of Commerce, and the
City’s sponsorship of community events.
Transfers Out
Transfers Out, with a budget of $1,309,900, account for 12% of budgeted expenditures. The 2016 Budget
reflects a 13% increase over the 2015 Budget. Transfers Out include transfers from operating departments
into reserve accounts such as the Equipment Reserve Fund, the Water Reserve Fund, the Sewer
Replacement Reserve Fund, and the Capital Improvement Fund. It also includes the transfer from the
General Fund to the Special Highway Street fund to fund its operations.
The increases in the 2016 transfers include a $250,000 increase in transfers to the Capital Improvement
Fund, a $93,000 increase to the Street Fund, and a $40,000 increase to Equipment Reserves. In 2014 the
Council decided to start building the Capital Improvement Fund’s cash balance over the next few years to
fund infrastructure and building improvements in the near future. More information about these plans can
be found in the Capital Improvement Plan section of this document.
Debt Service
Debt Service, with a budget of $2.36 million, accounts for 21% of total budgeted expenditures. The 2016
Budget reflects a 8% increase over the 2015 Budget. These expenditures include payments for the City’s
GO bonded debt and the revolving loans for the construction of the wastewater treatment facility and
lagoons.
Capital Outlay – Discretionary
Capital Outlay – Discretionary, with a budget of $3.06 million, accounts for 27% of budgeted expenditures.
The 2016 Budget reflects a 18% increase over the 2015 Budget. This category is used to for two purposes.
1. It reflects expenditures for unexpected capital purchases and improvements that occur during the
budget year. 2. It is used as a cash reserve line item in the Bond & Interest Fund as a place holder for
temp notes retirement on capital projects who’s construction and implementation takes multiple years.
27

Capital Expenditures
To better plan for future development and financial conditions and due to the substantial investment
needed to complete capital projects, the City of Goddard has established an on-going five-year capital
improvement plan (CIP).
The CIP was established to identify future large capital projects necessary to meet the growing needs of
the City and to determine their implications on the future financial condition of the City. The Current CIP
covers 2014-2019.
The CIP, used in conjunction with the long-range expenditure and revenue forecast, enables the City time
to plan and identify funding for the large one-time capital expenditures. Below is a grouping of the City of
Goddard’s CIP Projects.
• Water Supply Line Project
• City Hall Remodel Project
• Goddard Greening/Front Door/Greening Project
• South of Kellogg Park Improvements
• North of Kellogg Park
• 183rd Street Redesign Project
Funding mechanisms allowed are unreserved/non-designated fund balance; pay-as-you-go financing; sales
tax financing; and debt financing. More information on these projects can be found in the CIP section of the
budget.
28

City of Goddard Budget Summary
ACTUAL ADOPTED ESTIMATE ADOPTED
2014 2015 2015 2016
BEGINING BALANCE ALL FUNDS $5,041,079 $5,402,164 $4,883,774 $6,020,285
REVENUES
Taxes 2,508,951 2,487,038 2,956,684 3,022,160
License & Permits 88,858 85,210 89,610 88,510
Charges for Service 1,614,931 1,925,930 1,791,250 1,954,190
Fines, Forfeitures & Penalties 21,318 21,800 21,800 21,800
Refunds/Reimbursements 1,227,298 0 0 0
Other Revenue 23,087 1,000 1,000 1,000
Contributions 11,565 5,000 2,500 1,500
Sales/Rentals 13,482 0 10,590 0
Special Revenue 887,803 770,513 770,513 770,513
Bond Proceeds 1,837,802 2,017,000 2,017,000 2,017,000
Uses of Money 9,262 5,880 7,720 5,880
Transfers In 768,975 1,159,680 906,900 1,309,900
TOTAL REVENUE 9,013,332 8,479,051 8,575,567 9,192,453
EXPENDITURES
Personal Services 1,886,161 2,282,150 2,140,750 2,350,730
Contractual Services 906,164 1,066,230 969,113 1,117,160
Commodities & Supplies 336,073 354,000 397,660 410,220
Capital Outlay 2,378,546 391,000 437,423 333,500
Non Operating 34,611 62,070 54,770 61,770
Transfers Out 883,675 1,289,240 1,036,460 1,440,330
Debt Service 2,709,218 2,194,880 2,362,880 2,362,870
Capital Outlay- Discretionary 36,190 2,611,230 40,000 3,067,970
TOTAL EXPENDITURES 9,170,636 10,250,800 7,439,056 11,144,550
REVENUE OVER (UNDER) -157,304 -1,771,749 1,136,511 -1,952,097
ENDING BALANCE ALL FUNDS $4,883,774 $3,630,415 $6,020,285 $4,068,188
ALL FUNDS COMBINED BUDGET SUMMARY
29

City of Goddard Budget Summary
General Fund $2,923,017
Water Fund $753,810
Sewer Fund $1,065,750
Street Fund $707,960
LibraryFund $126,142
Parks & Recreation Fund $50,000
Tourism Promotion Fund $15,000
Bond & Interest Fund $2,909,274
Equipment Reserve Fund $140,000
Water Reserve Fund $0
Sewer Reserve Fund $0
Organizational Grant Fund $1,500
Capital Improvement Fund $500,000
Total Revenue $9,192,453
Revenues All Funds
General Fund $3,874,160
Water Fund 783,250
Sewer Fund 1,225,480
Street Fund 770,120
LibraryFund 130,430
Parks & Recreation Fund 50,000
Tourism Promotion 25,000
Bond & Interest Fund 4,281,610
Equipment Reserve Fund 0
Water Reserve Fund 0
Sewer Reserve Fund 0
Organizational Grant Fund 1,500
Capital Improvement Fund 3,000
Total Expenditures $11,144,550
Expenditures All Funds
Expenditure Receipt Actual Current Proposed
Fund Transferred Fund Transferred Amount for Amount for Amount for
From: To: 2014 2015 2016
General Fund Special Highway/Street 394,200 447,000 540,000
General Fund Equipment Reserve 60,000 60,000 100,000
General Fund Capital Improvement 150,000 250,000 500,000
General Fund Special Parks & Rec 43,000 50,000 50,000
Water Fund Bond & Interest - 79,900 79,900
Water Fund Equipment Reserve 30,000 - -
Water Fund Water Reserve 30,000 - -
Water Fund Capital Improvement 30,000 - -
Sewer Fund Equipment Reserve 3,925 - -
Sewer Fund Sewer Replacement Res 3,925 - -
Sewer Fund Capital Improvement 3,925 - -
Special Highway/Street Equipment Reserve 20,000 20,000 40,000
Totals 768,975 906,900 1,309,900
Schedule of Transfers
30

City of Goddard General Fund
Overview
The General Fund is the primary funding source
of City non-utility operations and includes
revenues, expenditures, and transfers to other
funds. General Fund expenditures consist of 6
operational functions. These functions are
General Government, Police & Public Safety,
Recreation & Culture, Public Works, Community
& Economic Development, and Transfers to
Other Funds. These operations are financed
largely by property taxes (known as ad valorem
tax) and sales taxes. Additional funding comes
from an assortment of other taxes, fees,
penalties, and fines.
The 2016 Proposed Budget has been developed
in accordance with the consensus of the Council
from the budget workshops held in May and
June. The 2016 Proposed Budget reflects the
operational needs as identified by the Mayor,
Council President, City Administrator and
Department Directors. Due to the early forecast
of revenues and expenditures, many of which
were originally forecast in April and reassessed
in June, the specific outcome is uncertain. The
forecast of the City’s assessed valuation for 2016
is estimated to be $37,295,761 with one mill
projected to total $37,296. The City’s 2015
assessed valuation is $36,273,601 with a
General Fund mill levy of 29.090. The proposed
2016 Budget presents a BALANCED BUDGET
with expenditures totaling $3,873,160 and
revenues totaling $2,923,018 with a cash
carryover of $1,028,057. The 2016 Proposed
Budget represents an increase of $750,360
(24%)-
in expenditures over the balanced 2015 Adopted
Budget. The General Fund mill levy as presented
is estimated to total 27.566 mills, 1.5 mills less
than what was adopted for 2015.
Finance and Operations
The 2016 Proposed Budget is presented with a
narrative overview followed by multi-year fund
overview (MYFO) detail pages. The first General
Fund page is a revenue detail which groups
revenues into like classifications. Revenues are
grouped into Taxes & Franchise Fees, Licenses
& Permits, Use of Money & Property, Charges for
Services, Contributions, and Sales of Property &
Merchandise. Expenditures are continued on the
next page by classification as well. Expenditures
are classified into the following sub categories:
Personal Services, Contractuals, Commodities,
Capital Outlay, Non-Operating Expenses,
Transfer to Other Funds, and Capital Outlay -
Discretionary. The chart on the following page
displays this information for the 2014 Actual,
2015 Adopted, 2015 Estimate, 2016 Proposed,
and 2017 Projected budgets. It also shows the
beginning General Fund cash balance at the top
and ending fund balance at the bottom.
32

City of Goddard General Fund
Fund Summary
ACTUAL
2014
ADOPTED
2015
ESTIMATE
2015
PROPOSED
2016
PROJECTED
2017
JANUARY1ST FUND CASH BALANCE 842,922$ 733,308$ 920,027$ 1,028,057$ 77,914$
DEPARTMENT REVENUES
ACTUAL
2014
ADOPTED
2015
ESTIMATE
2015
PROPOSED
2016
PROJECTED
2017
TAXES AND FRANCHISE FEES $ 2,169,903 $ 2,150,673 $ 2,610,100 $ 2,667,797 $ 3,093,569
LICENSES AND PERMITS 88,858 85,210 89,610 88,510 92,110
USE OF MONEY& PROPERTY 7,319 5,680 7,520 5,680 5,680
CHARGES FOR SERVICES 212,781 243,620 161,670 161,030 161,030
CONTRIBUTIONS 11,565 0 1,000 0 0
SALES OF PROPERTYMERCHANDISE 10,594 0 10,590 0 0
TOTAL 2,501,020$ 2,485,183$ 2,880,490$ 2,923,017$ 3,352,389$
DEPARTMENT EXPENDITURES
ACTUAL
2014
ADOPTED
2015
ESTIMATE
2015
PROPOSED
2016
PROJECTED
2017
PERSONAL SERVICES 1,048,202$ 1,300,610$ 1,214,460$ 1,314,890$ 1,356,911$
CONTRACUTAL SERVICES 390,814 512,680 443,150 547,970 546,810
COMMODITIES & SUPPLIES 129,145 157,490 156,880 162,610 162,150
CAPITAL OUTLAY 142,400 120,000 62,500 60,000 110,000
CAPITAL OUTLAY- DISCRETIONARY 36,190 173,850 40,000 543,520 -
NON-OPERATING EXPENSES 29,965 51,170 48,470 54,170 54,170
TRANSFERS TO OTHER FUNDS 647,200 807,000 807,000 1,190,000 1,190,000
TOTAL 2,423,915$ 3,122,800$ 2,772,460$ 3,873,160$ 3,420,040$
REVENUE OVER (UNDER) EXPENDITURES 77,106$ (637,617)$ 108,030$ (950,143)$ (67,651)$
DECEMBER 31 FUND CASH BALANCE 920,027$ 95,691$ 1,028,057$ 77,914$ 10,263$
33

City of Goddard General Fund Revenue
GENERAL FUND REVENUES
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
Ad Valorem Tax (Property Tax) $1,003,363 $1,055,235 $1,055,212 $1,028,110 $1,425,999
Motor Vehicle Tax 118,366 123,586 123,586 127,466 128,000
Recreational Vehicle Tax 1,356 1,415 1,415 1,630 1,700
16/20 Meter Truck Tax 781 977 977 300 350
Commercial Vehicle Tax 0 0 0 8,591 8,600
Delinquent Tax 40,393 0 31,250 0 0
Franchise Fees 350,908 310,000 329,600 334,900 340,230
Sales Tax - Sedgwick County 589,096 596,000 610,200 622,400 635,000
Sales Tax - City of Goddard 0 0 345,250 420,930 427,670
Alcohol/Liquor Tax 462 90 90 170 170
Comp. Use Tax - Sedgwick Co. 65,178 63,370 69,700 71,090 72,850
Comp. Use Tax - City of Goddard 0 0 42,820 52,210 53,000
TAXES AND FRANCHISE FEES $2,169,903 $2,150,673 $2,610,100 $2,667,797 $3,093,569
LICENSES AND PERMITS $88,858 $85,210 $89,610 $88,510 $92,110
USE OF MONEY & PROPERTY $7,319 $5,680 $7,520 $5,680 $5,680
Court Revenue 172,896 206,590 124,290 124,000 124,000
Com. Development Revenue 2,765 0 280 0 0
Pool Revenue 37,120 37,030 37,100 37,030 37,030
CHARGES FOR SERVICES $212,781 $243,620 $161,670 $161,030 $161,030
CONTRIBUTIONS $11,565 $0 $1,000 $0 $0
SALE OF PROPERTY/MERCH. $10,594 $0 $10,590 $0 $0
TOTAL $2,501,020 $2,485,183 $2,880,490 $2,923,017 $3,352,389
35%
5%
40%
11%
3%
6%
GENERAL FUND REVENUES PROPOSED - 2016
Property Tax
Motor Vehicle Tax
Sales Tax
Franchise Fees
Licenses & Permits
Charges for Services
34

City of Goddard General Fund Expenditures
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
GENERAL FUND ALL REVENUE $2,501,020 $2,485,183 $2,880,490 $2,923,017 $3,352,389
PERSONAL SERVICES 1,048,202 1,300,610 1,214,460 1,314,890 1,356,911
CAPITAL OUTLAY 142,400 120,000 62,500 60,000 110,000
CAP. OUTLAY - DISCRETIONARY 36,190 173,850 40,000 543,520 0
TRANSFERS TO OTHER FUNDS 647,200 807,000 807,000 1,190,000 1,190,000
TOTAL GENERAL FUND EXPENDDITURES $2,423,915 $3,122,800 $2,772,460 $3,873,160 $3,420,040
REVENUE OVER (UNDER) EXPENDITURES 77,106 -637,617 108,030 -950,143 -67,651
JANUARY 1ST FUND CASH BALANCE 842,922 733,308 920,027 1,028,057 77,914
YEAR ENDING FUND CASH BALANCE $920,027 $95,691 $1,028,057 $77,914 $10,263
27%
34%
5%
3%
31%
2016 PROPOSED GENERAL FUND BUDGET
BY FUNCTION
GENERAL GOVERNMENT
POLICE & PUBLIC SAFETY
RECREATION & CULTURE
COMMUNITY DEVELOPMENT
TRANSFER TO OTHER FUNDS
35

City of Goddard General Fund Expenditures
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
GENERAL GOVERNMENT
PERSONAL SERVICES $173,962 $193,860 $181,040 $193,670 $199,490
CONTRACTUALS 240,508 290,050 223,800 282,250 281,550
COMMODITIES 19,545 29,800 29,160 32,400 34,100
CAPITAL OUTLAY 13,973 60,000 0 0 0
NON-OPERATING EXPENSES -4,865 1,470 1,520 1,470 1,470
CAP. OUTLAY DISCRETIONARY 36,190 173,850 40,000 543,520 0
$479,312 $749,030 $475,520 $1,053,310 $516,610
POLICE & PUBLIC SAFETY
PERSONAL SERVICES 837,207 1,046,770 978,440 1,061,240 1,097,440
CONTRACTUALS 61,988 76,040 71,630 77,040 76,490
COMMODITIES 92,452 97,810 96,970 102,910 100,750
CAPITAL OUTLAY 105,934 60,000 60,000 60,000 110,000
NON-OPERATING EXPENSES 0 0 0 0 0
$1,097,580 $1,280,620 $1,207,040 $1,301,190 $1,384,680
RECREATION & CULTURE
PERSONAL SERVICES 37,033 59,980 54,980 59,980 59,980
CONTRACTUALS 47,379 60,580 92,930 101,080 101,080
COMMODITIES 16,421 27,730 27,600 25,150 25,150
CAPITAL OUTLAY 22,494 0 2,500 0 0
$137,967 $165,990 $192,770 $206,910 $206,910
COMMUNITY DEVELOPMENT
CONTRACTUALS 40,939 86,010 54,790 87,600 87,690
COMMODITIES 727 2,150 3,150 2,150 2,150
CAPITAL OUTLAY 0 0 0 0 0
$61,856 $120,160 $90,130 $121,750 $121,840
TRANSFER TO OTHER FUNDS
SPECIAL HIGHWAY (STREET) 394,200 447,000 447,000 540,000 540,000
EQUIPMENT RESERVE 60,000 60,000 60,000 100,000 100,000
CAPITAL IMPROVEMENT 150,000 250,000 250,000 500,000 500,000
SPECIAL PARKS & RECREATION 43,000 50,000 50,000 50,000 50,000
647,200 807,000 807,000 1,190,000 1,190,000
TOTAL $2,423,915 $3,122,800 $2,772,460 $3,873,160 $3,420,040
36

City of Goddard Administration
Department Information
The Administration Department contains costs allocated
for the administration of government within the General
Fund, and includes one quarter payroll distribution for the
City Administrator, City Clerk, Deputy City Clerk, Director
of Community Development, Community Development
Specialist, Municipal Court Clerk, and the City Treasurer.
City Administrator
The City Administrator ensures that the policy direction
set by the City Council is implemented and that the City’s
delivery of public services is provided in an efficient and
cost-effective manner. The administrator’s duties
include:
• Carrying out Council policies and goals
• Ensuring effective and efficient delivery of City
services
• Preparing and monitoring the annual budget
• Directing day-to-day operations of the City
• Attending City Council meetings
• Recommending policies/programs to the City
Council
• Keeping the City Council fully advised of the
financial and other conditions of the City
• Supplying the City Council with information to
aid decision-making
• Serving as the City representative in various
arenas
City Clerk
The City Clerk's office is responsible for many basic
governmental functions. As part of the official duties, the
Clerk serves as the record keeper of all City Council
proceedings and actions, as well as City records
(ordinances, resolutions, deeds, contracts, agreements,
easements, vacations).
The City Clerk is designated as the Freedom of
Information Officer and coordinates requests for records.
The Clerk's office is also responsible for providing the
Governing Body with agenda packets and materials,
maintaining and updating the City Code, recording and
certifying special assessments, licensing for cereal malt
beverage drinking establishments, food, peddlers,
handbills, street closures and fireworks stand permits.
The City Clerk is also responsible for the city’s human
resource functions including providing programs that
deliver a foundation for excellence and provides equal
opportunity for City employees and the public. These
programs include the full spectrum of activities from
staffing services, compensation/classification, and
employee relations, benefit management, career and
organizational development.
City Treasurer
Along with the City Clerk, the City Treasurer is
responsible for the control, recording and reporting of
financial matters, budget preparation, accounts
receivable, accounts payable, payroll, long-term debt
management, investments and utility billing & customer
service. The City Treasurer assists with the coordination
of the annual audit performed by an independent certified
public accountant (CPA). Kansas Statute 75-1122
requires an annual audit of the City's books be performed
by an independent auditor that has been approved by the
City Council.
ADMINISTRATION STAFFING TABLE
F/P
Position 2013 2014 2015 2016
City Administrator F 1 1 1 1
City Clerk F 1 1 1 1
Community Development Dir F 1 1 1 1
City Treasurer F 1 1 1 1
Utility Billing/Court Clerk F 1 1 1 1
Accounts Payable Clerk F 1 1 1 1
Assistant to the City Administrator F 1 1 1 1
Community Development Specialist F 1 1 1 1
Total Full Time 7 7 7 7
39

City of Goddard Administration
The 2016 Proposed Budget reflects an increase of
$371,680 from the 2015 Adopted Budget. If the increase
of the capital outlay discretionary line item ($369,670) is
removed the 2016 Proposed Budget is only $2,010 more
than the 2015 Adopted Budget. The 2016 Proposed
Operating Budget is only $6,698 more than actual
expenditures in 2014. The Operating Budget is defined
as the total budget less the Capital Outlay - Discretionary
line item (10-110-8530).
The 2016 Proposed Budget maintains the total Personal
Services allocation from the 2015 Adopted Budget, but
shifts some funding from Vacation/Sick Leave Liability
into Health Insurance. Health insurance premium costs
are expected to be 22.8% higher in 2015.
Administration also contains contractual items such as
City Hall internet & telephone services, insurance of all
City facilities not related to utility operations, bonding for
employees such as the City Clerk and Deputy City Clerk,
advertising costs for community events, and publication
costs associated required legislative actions such as
ordinances and the annual budget notices.
Professional Services include costs such as the General
Fund’s portion of the audit fee, and web/I.T. costs.
Formerly these line items were classified under
Contractual Labor, and are now classified by itemized
professional service classifications. Contractuals also
includes fees, travel, and lodging costs for members of
staff attending their respective national, state, and
regional professional association meetings, conferences
and training.
Commodity items include office supplies, computer
supplies, software, materials, supplies, and postage.
There is an on-going annual appropriation for computer
purchases to replace staff computers on a 3-4 year
replacement program.
Capital Outlay is used for operating and capital outlay
contingency/discretionary expenditures. Non-Operating
Expenses are sales tax and state fees related to the
operation of general government functions.
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CAPITAL OUTLAY- Discretionary 36,190 173,850 40,000 543,520 0
NON-OPERATING -4,875 470 480 470 470
TOTAL $268,102 $446,640 $286,930 $818,320 $280,620
40

City of Goddard Mayor & Council
Mission
The mission of the City Council is to provide policy
direction for the City of Goddard in developing,
implementing, and maintaining services to the citizens of
Goddard.
Overview
The City Council & Mayor establish policy direction for
the City by enacting ordinances, laws, and policies,
adopting a budget, levying taxes, and appointing staff to
director level positions. The Governing Body also
appoints citizens to boards and commissions. The five-
member Council and Mayor are elected at-large.
The Council / Mayor budget funds the positions of Mayor
and City Council members. Personnel Services comprise
45% of the budget. Council members receive a stipend of
$50 per meeting. The Mayor receives a stipend of $100
per meeting and an additional $25 per month auto
allowance. A portion of the contractual spending budget
is used to fund memberships and dues to peer
organizations such as the Kansas Mayors Association
and the National League of Cities. Most contractual
spending is used for professional development and
training for the Mayor and City Council, including travel
expenses and registration costs for attending
conferences such as those sponsored by the League of
Kansas Municipalities (LKM), the Sedgwick County
Association of Cities (SCAC), the Regional Economic
Area Partnership of South Central Kansas, and the Hugo
Wall School of Urban and Public Affairs at Wichita State
University.
Commodity line items fund food purchases for hosting
events such as various SCAC and LKM events.
The 2016 Proposed Operating Budget continues to
allocate funding for various local community groups
under the Non-Operating expenses. This discretionary
line item has been used in the past to fund organizations
such as the Child Advocacy Center and the Goddard
Women’s Group.
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
COMMODITIES & SUPPLIES 952 530 4,700 3,230 4,930
CAPITAL OUTLAY 0 60,000 0 0 0
NON-OPERATING 0 1,000 1,040 1,000 1,000
TOTAL $15,299 $80,590 $24,160 $24,090 $25,790
MAYOR AND COUNCIL STAFFING TABLE
F/P
Position 2013 2014 2015 2016
Mayor P 1 1 1 1
City Council P 5 5 5 5
Total Part Time 6 6 6 6
41

City of Goddard City Hall
Mission
The mission of City Hall as with any public/civic
center is to provide a user friendly, constituent
oriented facility that is aesthetically pleasing and
designed to serve its citizens.
Overview
The City Hall cost center is used to reflect the
operating costs associated with the physical
structure of City Hall.
The City Hall budget funds repair, maintenance,
utility costs, commodities for grounds keeping, and
any capital outlay for the facility.
The 2016 Proposed Operating Budget is $31,090,
which is $6,930 (29%) more than what was adopted
for 2015. Most of the increase is due to a new
contract for janitorial services that includes regular
carpet cleaning throughout the facility. The largest
portion of the budget is utility costs including electric,
gas, and trash, which totaled $10,378 in 2014 and
are on pace to reach an estimated $10,400 in 2015.
Total contractual costs for the 2016 Proposed
budget are $28,340.
The 2016 Proposed Commodity Budget includes
grounds keeping custodial, and food supplies, plus
$900 for materials. Prior to 2011 funds were not
allocated for these costs as part of the City Hall
budget.
City Hall is regularly used to host City Council
Meetings and the Goddard Municipal Court. It also
houses most of the City’s office space including
Administration, Police, Court, and Community
Development offices.
The City of Goddard regularly hosts several multi-
jurisdictional meetings in City Hall. In previous
years several such meetings were held at the
Goddard City Hall included the following: satellite
town halls for the Kansas 4th congressional district,
regional Wichita Area Metropolitan Planning
Organization transportation planning sessions,
Kansas Department of Transportation regional
project meetings, Sedgwick County Association of
Cities, Kansas Association of Municipal Court Clerks
regional meetings, Sedgwick County Chiefs of
Police meetings, and American Red Cross blood
drives..
City Hall is located at 118 North Main Street
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CONTRACUTAL SERVICES $15,362 $22,060 $22,060 $28,340 $28,340
NON-OPERATING -128 0 0 0 0
TOTAL $18,432 $24,160 $25,510 $31,090 $31,090
42

City of Goddard Municipal Court
Mission
The mission of Municipal Court is to serve the citizens of
the community by upholding the law in an unbiased and
impartial manner and facilitating the interests of justice
and the needs of all citizens in a thorough and fair
manner.
Overview
Municipal Court operations consist of the Court Clerk,
Judge, City Prosecutors, Court Appointed Attorneys, and
Probation Officers. The Court Clerk is appointed by the
Municipal Judge. The Mayor appoints with approval of
the City Council the Municipal Judge and City
Prosecutor. The City of Goddard’s municipal court
operations outsources court appointed attorneys and
probation operations. The Court Clerk process
transactions related to court, traffic offenses, and fine
collection. The Court Clerks also coordinates probation
operations which assists the judge in defendant
evaluation and offender monitoring. The Municipal Court
maintains a record system of misdemeanor cases,
tickets, and case dispositions. The Department also
provides State law enforcement agencies, the City, and
other courts with all required records and reports.
Municipal Court is responsible for collecting court
imposed fines and penalties. Revenues include ticket
fines, court costs, and diversion fines/fees. Local Court
costs are $90 and are evaluated each budget season for
cost recovery. In addition to local penalties and fines the
court also collects a $20 law enforcement training fee
and a $0.50 Judges Training Fee on behalf of the State.
The 2016 Proposed Operating Budget totals $179,810.
This reflects a drop in proposed spending of $17,830
from the 2015 Adopted Budget. Most of this cost savings
comes from a reduction in fees for legal services which
are the single largest expenditure in the Municipal Court
cost center. These services include the City
Prosecutors, probation officers, court appointed
attorneys, and all other legal services provided by the
City’s legal counsel associated with the Municipal Court.
2016 Proposed Personal Services costs are $21,100 and
fund the payroll costs for the Municipal Court Judge.
Proposed Contractual spending for 2016 is $155,520
with $100,000 (65%) of that allocated to legal services
(City Prosecutor and Public Defender). Contractuals also
include $30,000 for the housing of City inmates at the
Sedgwick County Jail.
2016 Proposed Commodities total $3,190 and include
miscellaneous expenditures for the department such as
postage and office supplies.
There are no Capital Outlay expenses anticipated in
2016. In 2014, $13.973 was spent to implement an
electronic ticketing system.
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CAPITAL OUTLAY 13,973 0 0 0 0
NON-OPERATING 138 0 0 0 0
TOTAL $177,480 $197,640 $138,920 $179,810 $179,110
MUNICIPAL COURT STAFFING TABLE
Position F/P 2013 2014 2015 2016
Municipal Judge P 1 1 1 1
43

City of Goddard Public Safety – Police Service
`
Mission
The Goddard Police Service shall preserve and protect
the safety and wellbeing of all individuals in the City of
Goddard through compassionate public service. We
shall project through our actions the pinnacle of integrity,
honor, fairness, and compassion to those we serve.
Overview
Police Service personnel are responsible for delivering
law enforcement services through the community policing
philosophy. Emphasis is placed on proactive prevention
and intervention, customer service and developing
partnerships throughout the community. This occurs
through National Night Out, Neighborhood Watch
programs, and Crime Prevention through Environmental
Design functions.
The Police Service investigates Felony and
Misdemeanor crimes along with violations of city
ordinances and codes. Police Officers are versed in
evidence collection, crime scene preservation,
interviewing and interrogation of suspects, witnesses and
victims of crimes. The Police Department investigates
traffic accidents and complaints of driving behaviors.
Approximately 33,000 cars per day pass through the City
on US 400. Monitoring and enforcement efforts of traffic
infractions and high accident locations are an everyday
assignment. Police Officers are well versed in traffic
collision investigation and reconstruction.
The Police Service is the largest operating department
within the City budget and accounts for 61% of the
proposed general fund operating costs. The 2016
Proposed budget projects a 2% increase in expenditures
over the 2015 Adopted Budget. The 2016 proposal
includes the purchase of one fully equipped police patrol
vehicle at a budgeted amount of $60,000. The fleet
replacement program replaces cruisers every 120,000
miles.
The 2016 Proposed Police Serve budget funds 13
positions; including the Chief of Police, 1 Lieutenant, 2
Patrol Sergeants, 1 police clerk, and 8 patrol officers.
This allows for 24 hour policing with 2 officers on duty at
any given time.
The 2016 Proposed Budget maintains the allocation for
Contractuals established for 2015.
The 2016 Commodity allocation is also maintained at the
2015 level. Fuel costs account for almost 53% of all
commodity spending. The commodity budget also
includes spending for Safety Equipment, radio
replacements, and other equipment based on the
replacement schedule.
The Capital Outlay budget includes the above referenced
replacement of 1 new police patrol vehicle in 2016 and
two in 2017.
.
POLICE STAFFING TABLE
F/P
Position 2013 2014 2015 2016
Chief of Police F 1 1 1 1
Lieutenant F 0 0 1 1
Sergeant F 2 2 2 2
Detective F 1 1 0 0
Patrol Officer F 8 8 8 8
Police Clerk F 1 1 1 1
Total Full Time 13 13 13 13
44

City of Goddard Public Safety – Police Service
`
Police Service
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
PERSONAL SERVICES $837,207 $1,046,770 $978,440 $1,061,240 $1,097,440
CAPITAL OUTLAY 105,934 60,000 60,000 60,000 110,000
TOTAL $1,095,946 $1,277,570 $1,197,890 $1,292,040 $1,375,530
Community Outreach
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CONTRACUTAL SERVICES $0 $0 $1,000 $1,000 $1,000
COMMODITIES & SUPPLIES 0 0 5,100 5,100 5,100
TOTAL $0 $0 $6,100 $6,100 $6,100
Animal Control
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CONTRACUTAL SERVICES $979 $1,800 $1,800 $1,800 $1,800
COMMODITIES & SUPPLIES 654 1,250 1,250 1,250 1,250
TOTAL $1,634 $3,050 $3,050 $3,050 $3,050
45

City of Goddard Recreation & Culture
Mission
The mission of Goddard Recreation & Culture is to
provide user friendly, cost-effective recreational
activities that enhance the beautification of the City
and provide for leisure pursuits of all Goddard
residents and visitors.
Overview
Recreation & Culture includes swimming pool
operations, park maintenance, community center
costs, non-operating costs for the City Library, and
expenditures allocated for community events. The
only of these sub units which contains Personal
Services expenditures is the City Swimming Pool.
The other units are limited to contractual and
commodities spending only.
The 2016 Proposed Budget reflects a 25% increase
in spending over the 2015 Adopted Budget. Most of
the increase is due to a new janitorial services
contract and the addition of a right-of-way mowing
contract for city facilities and grounds. In 2014,
$12,972 in capital expenses were used to bring the
City Swimming Pool in line with ADA compliance.
There were capital expenses of $2,872 in the parks,
and $6,650 at the Community Center in 2014.
As previously referenced, Contractual spending
increased in 2014 due to the reallocation of costs
from the Street Fund for mowing in the city parks.
Prior to 2013, City staff mowed the parks. The City
contracted mowing services for the parks in 2014 to
prevent the need to hire seasonal staff to do the
mowing work.
The 2016 Non-Operating Budget contains refunds,
sales tax on concession items and the purchase of
concessions items for resale. The Swimming pool
and Parks and Recreation are the only cost centers
in Recreation & Culture operations to reflect non-
operating expenses.
The Goddard Municipal Pool located in Means Park.
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CAPITAL OUTLAY 22,494 0 2,500 0 0
NON-OPERATING 14,640 17,700 14,760 20,700 20,700
TOTAL $137,969 $165,990 $192,770 $206,910 $206,910
46

City of Goddard Recreation & Culture
Pool
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
NON-OPERATING 2,230 5,700 2,700 5,700 5,700
TOTAL $76,400 $98,610 $87,580 $96,730 $96,730
Parks & Recreation
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CAPITAL OUTLAY 2,872 0 2,500 0 0
NON-OPERATING 12,419 12,000 12,000 15,000 15,000
TOTAL $34,683 $30,800 $69,300 $68,800 $68,800
Community Center
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
NON-OPERATING -22 0 60 0 0
TOTAL $16,472 $16,950 $13,660 $17,150 $17,150
Library Services
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
COMMODITIES & SUPPLIES 489 700 700 700 700
TOTAL $8,268 $9,630 $12,230 $14,230 $14,230
Community Events
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
TOTAL $2,144 $10,000 $10,000 $10,000 $10,000
47

City of Goddard Community Development
Mission
The Community Development Department is
responsible for ensuring that the development of the
city occurs in a manner which is safe, efficient,
attractive, and enhances the overall quality of life for
the Citizens of Goddard. The mission is achieved
through three primary functions: Planning & Zoning,
Code Enforcement, and Economic Development.
The operation of the Community Development
Department is overseen by the Director of
Community Development with assistance and
delegation to the Community Development
Specialist. Also included here are the City’s
allocation for the Goddard Activities Committee and
expenses for the Public Health Division.
Overview
The Planning and Zoning Division is charged with
processing all zoning, specific use permits, site
plans, landscape and subdivision plats. They’re
also responsible for the preparation and
implementation of the City’s Comprehensive Plan.
The Community Development Director serves as
secretary of the Goddard Planning Commission. The
Planning Commission consists of 7 members; each
member is appointed by the Mayor with consent of
the City Council. The Planning Commission meets
on the second Thursday of each month at 7pm in
the City Council Chambers at the Goddard City Hall.
The Code Enforcement consists of building
inspection, health code, and nuisance abatement
activities. Building inspection activities are
outsourced to Sedgwick County Code Enforcement.
Sedgwick County receives 50% of all building permit
fees received by the City of Goddard. The Director
of Community Development annually conducts a
cost/benefit analysis to determine the cost
effectiveness to outsource building inspections or
hire a fulltime inspector. The intent of this operation
is to improve the quality of life in our community
through the inspection of new construction, public
nuisance abatement, zoning violations, etc. to
ensure that we maintain a safe, sanitary, and clean
community.
The Economic Development Division’s purpose is to
promote Goddard as a community and business
center in the global marketplace. The Economic
Development Division has 2 cost centers; the first is
Contractuals, with an annual appropriation of $5,150
for advertising and City memberships. The second is
an annual appropriation to the Goddard Chamber of
Commerce totaling $10,000. The City is key
supporter of the Goddard Chamber of Commerce.
The 2016 Proposed Budget totals $121,750.
There are no Personal Services costs within this
department as staff costs are allocated within the
Administration cost center of the General, Water,
Sewer, and Street Funds. In addition to the
Chamber of Commerce allocation, the Non-
Operating Budget includes a $12,000 allocation to
the Goddard Activities Committee, and a $10,000
sponsorship of the annual Pumpkins in the Park
event at Tanganyika Wildlife Park.
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CAPITAL OUTLAY 0 0 0 0 0
NON-OPERATING 20,190 32,000 32,190 32,000 32,000
TOTAL $61,856 $120,160 $90,130 $121,750 $121,840
48

City of Goddard Community Development
Economic Development
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
CONTRACUTAL SERVICES $899 $5,150 $5,150 $5,150 $5,150
NON-OPERATING 10,000 10,000 10,000 10,000 10,000
TOTAL $11,206 $15,150 $15,150 $15,150 $15,150
Planning & Zoning
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
TOTAL $2,979 $13,500 $6,350 $13,550 $13,550
Activities Committee
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
NON-OPERATING $0 $12,000 $12,000 $12,000 $12,000
TOTAL $0 $12,000 $12,000 $12,000 $12,000
Chamber of Commerce
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
NON-OPERATING 10,000 10,000 10,000 10,000 10,000
TOTAL $11,320 $11,400 $11,400 $11,400 $11,400
Code Enforcement
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
TOTAL $35,323 $66,420 $44,200 $67,960 $67,960
Public Health
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
TOTAL $1,028 $1,690 $1,030 $1,690 $1,780
49

City of Goddard Transfers
Overview
The General Fund makes transfers to several funds
including the Special Highway/Street Fund, the
Equipment Reserve Fund, the Special Parks &
Recreation Fund, and the Capital Improvement
Fund.
Inter-fund Transfers
The 2016 Proposed budget reflects a total of
$1,190,000 in transfers of which, 46% is being
transferred to the Special Highway/Street Fund
(Street Fund). It has been City policy to transfer the
equivalent of 75% of the Sedgwick County sales tax
distribution to the Street Fund in previous years. In
2014, voters approved an additional City Sales Tax
of 1% for the purposes of street & infrastructure
improvements and general property tax relief. The
proposed transfer total includes the equivalent of
75% of the Sedgwick County Sales Tax distribution,
plus 25% of the 1% City Sales Tax’s anticipated
collections.
The 2016 Proposed Budget includes increasing the
transfer to the Equipment Reserve fund to $100,000
annually. Typically the Equipment Reserve fund
receives transfers from the General Fund, the Water
and Sewer Utility funds, and the Street Fund. Due
to revenue shortfalls and cost constraints in the
Utility Funds, transfers from those funds have been
cancelled. The increased transfer from the General
Fund is intended to make up part of that shortfall
until the health of the Utility Funds improves.
The Transfer to the Capital Improvement fund was
increased to $250,000 in 2015 to rebuild cash
balance within The Capital Improvement Fund which
has been depleted over the last few years. As
commercial growth is anticipated in the near future,
one of the Council’s long term goals is to build a
healthy fund balance in The Capital Improvement
Fund to pay for future infrastructure and facility
improvements. The doubling of the transfer in 2016
to $500,000 is made possible by revenue collected
from the City’s new 1% Sales Tax.
Beginning in 2015, the transfer to the Special Parks
& Recreation fund was increased to $50,000
annually. The intention was to rebuild fund balance
after the City’s assistance with park improvements
over the last several years. This fund is historically
financed by State alcohol tax distributions, however
due to State of Kansas budget constraints the
distribution is less than $200 and is expected to
dissipate further in the coming years.
ACTUAL
2014
ADOPTED
2015
ESTIMATED
2015
PROPOSED
2016
PROJECTED
2017
Transfer to Special Highway/Street Fund $394,200 $447,000 $447,000 $540,000 $540,000
Transfer to Equipment Reserve Fund 60,000 60,000 60,000 100,000 100,000
Transfer to Capital Improvement Fund 150,000 250,000 250,000 500,000 500,000
Transfer to Special Parks & Rec Fund 43,000 50,000 50,000 50,000 50,000
TOTAL $647,200 $807,000 $807,000 $1,190,000 $1,190,000
50

DEBT SERVICE - BOND & INTEREST FUND
51

City of Goddard Bond & Interest
Funds Information
The Bond and Interest Fund provides for the retirement
of general obligation and special assessment bonds of
the City of Goddard. Each year, the City levies taxes that,
together with special assessments credited to these
Funds, are sufficient to pay the principal and interest
payments due throughout the year. General obligation
bonds have typically been issued for terms of fifteen
years. The Kansas water pollution revolving loans for the
sewer treatment facility and the lagoons were both
issued for twenty years. In the case of industrial revenue
bonds, the City has no direct responsibility for repayment
of the bonds.
General Obligation Bonded Debt
Large capital improvement projects for the City of
Goddard normally require long-term financing through
municipal bonds. As of October 1, 2015 the City had total
bonded debt outstanding of $4,965,000 backed by the
full faith and credit of the government. This means that
bond holders have the power to compel the City to levy
property taxes to repay the bonds.
Temporary Notes
The City issues temporary notes to cover the costs of
capital improvement projects prior to the establishment of
long term financing. These temp notes are retired once
permanent financing is issued. Currently the City has
issued $785,000 in temp notes. These notes will be
retired and permanent financing issued in 2015 or 2016.
Other Bonds
Revenue Bonded Debt (Revenue bonds) differ from
general obligation bonds in that the full taxing power of
the City is not pledged to their repayment. The City is
obligated to $8,392,158 (as of October 2015) of State
revolving loan funds secured solely by specified water
and sewer revenue sources.
This debt includes $5,661,740 for the construction of the
waste water treatment facility, $157,931 for construction
of the lagoons, and $2,568,468 for construction of a new
water supply line and water storage facility. For utilities,
a coverage ratio is required and maintained to assure
investors of a sound operation. The revenue stream of
the utility for which bonds are issued secures revenue
bonds.
GO Bond Debt Service Requirements
Future debt service expenditures are projected to be
between $400,000 and $1,000,000 million per year until
2022. The debt service expenditures will increase once
permanent financing has been issued to retire the temp
notes. Occasionally the City will refund its bond if it is
determined to be in the financial interest of the City.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
2015 2016 2017 2018 2019 2020 2021 2022
Principal Interest
Mill Levy Requirements
Of the $750,000 in debt service payments due in 2016,
approximately $713,000 is charged to the benefit districts
for which each bond was issued. That portion of the
payment is funded by special assessment revenue. The
remaining $37,000 is funded by the mill levy assessed to
the Bond and Interest Fund. Based on the 2016
assessed valuation for the City of Goddard, the mill levy
required to fund the City’s portion of the debt service
payments will need to be 0.911 mills.
52

ACTUAL
2014
ADOPTED
2015
ESTIMATE
2015
PROPOSED
2016
PROJECTED
2017
JANUARY1ST FUND CASH BALANCE $577,906 $1,103,902 $245,948 $1,396,689 $24,353
DEPARTMENT REVENUES
ACTUAL
2014
ADOPTED
2015
ESTIMATE
2015
PROPOSED
2016
PROJECTED
2017
AD VALOREM TAX $34,203 $35,995 $35,994 $36,954 $36,000
DELINQUENT TAXES 721 0 0 0 0
MOTOR VEHICLE TAX 2,119 4,213 4,213 4,348 4,500
RECREATIONAL VEHICLE TAX 24 48 48 56 60
16/20 M TRUCKS TAX 14 33 33 10 10
COMMERCIAL VEHICLE TAX 0 0 0 293 300
SPECIAL ASSESSMENTS 851,743 770,513 770,513 770,513 800,000
G.O. BOND PROCEEDS 1,055,000 785,000 785,000 785,000 1,232,000
TEMP NOTE PROCEEDS 0 1,232,000 1,232,000 1,232,000 0
PROJECTED REVENUE OFFSET 0 0 0 0 108,730
TRANSFER FROM WATER FUND 0 265,900 79,900 79,900 79,900
INTEREST ON IDLE FUNDS 1,943 200 200 200 200
TOTAL $1,945,768 $3,093,902 $2,907,901 $2,909,274 $2,261,700
DEPARTMENT REVENUES
ACTUAL
2014
ADOPTED
2015
ESTIMATE
2015
PROPOSED
2016
PROJECTED
2017
PRINCIPAL $2,048,000 $1,595,000 $1,595,000 $1,595,000 $1,947,000
INTEREST 191,058 161,660 161,660 149,660 125,510
SERVICE AND ISSUANCE FEES 38,669 500 500 12,500 500
CASH BASIS RESERVE 0 2,437,380 0 2,524,450
TOTAL $2,277,726 $4,194,540 $1,757,160 $4,281,610 $2,073,010
REVENUE OVER (UNDER) EXPENDITURES ($331,958) ($1,100,638) $1,150,741 ($1,372,336) $188,690
YEAR ENDING FUND CASH BALANCE $245,948 $3,264 $1,396,689 $24,353 $213,043
53

Statement of Indebtedness as of October 1, 2015
General Obligation Bonds
Series Date of
Indebtedness
Final
Maturity
Original
Principal
Amount
Outstanding
Series 2002 9/1/2002 10/1/2017 1,198,000$ 215,000$
Series 2006 12/1/2006 10/1/2022 1,027,000$ 580,000$
Series 2009 1/1/2009 10/1/2024 1,737,000$ 1,240,000$
Series 2010 10/15/2010 10/1/2025 475,000$ 350,000$
Series 2011- Refunding 5/15/2011 10/1/2016 1,965,000$ 315,000$
Series 2013 2/15/2013 10/1/2028 1,358,000$ 1,225,000$
Series 2014 3/1/2014 10/1/2034 1,055,000$ 1,040,000$
Total GO Bonds 4,965,000$
Other Bonds
KS Water Pollution Revolving Loan -Lagoons 12/30/1999 9/1/2020 489,801$ 157,931$
KS Water Pollution Revolving Loan - WWTF 3/6/2008 9/1/2029 6,940,928$ 5,661,740$
KS Water Supply Loan Fund - 2512 2/1/2015 8/1/2034 2,675,923$ 2,568,486$
Total Other Bonds 8,392,158$
Temporary Notes
Series 2014-1 7/185/2014 7/15/2017 785,000$ 785,000$
Total Temp Notes 785,000$
Total Indebtedness 14,142,158$
54

DEBT RATIOS
To provide perspective and monitor trends in
indebtedness of the City, various debt ratios are
calculated. It is instructive to note that the growth
environment generates additional debt burdens upon the
City, but the debt ratios are within reasonable range. It
has been possible to finance improvements without
jeopardizing these common indicators.
Per Capita Debt
Per capita debt is derived by dividing total direct debt by
the population of the City of Goddard. In recent years per
capita debt has grown steadily with a spike in 2008 when
the permanent financing for the waste water treatment
facility was established. This is growth is a reflection of
increasing economic activity in the City of Goddard and
the use of debt to finance these activities.
Per Capita Debt Comparisons
City of Goddard , KS $3,084
Sedgwick County, KS $298
City of Maize, KS $8,688
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
DEBT PER CAPITA
Net Bonded Debt to Assessed Valuation
A component of the State debt law is the legal debt
limit. According to Kansas Law, bonded debt for
Cities is not to exceed 30% of tangible assessed
valuation within the jurisdiction, with the following
exceptions
• Bonds issued by any city for the purpose of
acquiring, enlarging or improving any storm or
sanitary sewer system.
• Bond issued by any city for the purpose of
acquiring, enlarging, extending or improving any
municipal utility;
• Bonds issued by any city to pay the cost of
improvements to intersections of streets and alleys
that portion of any street immediately in front of city
or school district property.
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
14.00%
2010 2011 2012 2013 2014 2015
DEBTPER ASSESSEDVALUTAION
55

CITY OF GODDARD, KANSAS
GENERAL OBLIGATION DEBT CAPACITY
AS OF NOVEMBER 1, 2014
ASSESSED VALUATION
Preliminary 2012Equalized Assessed Valuation of Taxible Tangible Property 37,295,761$
2012Tangible Value of MotorVehicles 5,623,056$
2012Equalized Assessed Tangible Valuatio forComputation of Bonded DebtLimitation 42,918,817$
GENERAL OBLIGATION DEBT
Deneral Obligation DebtLimitation - 30% of Equalized Assessed Tanglible Valuation 12,875,645$
OutstandingDeneral Obligation Bonds/RevolvingLoan Cunds 4,965,000$
OutstandingTemporary Notes 785,000$
OutsatandingState RevolvingLoans 8,392,158$
Total OutstandingDeneral Obligation Debt 14,142,158$
EXEMPT DEBT
Lssue Dated Date
Exempt
Percent
Outstanding
Amount
Amount
Exempt
Yansas WaterPollution Control RevolvingLoan Cund - C20-1507-01 3/1/2001 100.00% 157,931$ 157,931$
Deneral Obligation Bonds, Series 2002 9/1/2002 47.81% 215,000$ 102,792$
Yansas WaterPollution Control RevolvingLoan Cund - C20-1734-01 9/1/2009 100.00% 5,661,740$ 5,661,740$
Deneral Obligation Bonds, Series 2009 1/1/2009 23.85% 1,240,000$ 295,740$
Deneral Obligation RefundingBonds, Series 2011 5/1/2011 54.47% 315,000$ 171,581$
Temporary Notes, Series 2014-1 7/15/2014 43.33% 785,000$ 340,133$
Yansas PublicWaterSupply Loan Cund - 2015 2/1/2015 100.00% 2,568,486$ 2,568,486$
14,138,158$
Total ExemptDebt (11,360,187)$
NetDebtApplicable to Statutory DebtLimitation 2,781,969$
ADDLTLONALDEBTCAPACLTY 10,093,676$
56

2016 City of Goddard Budget - GFOA

2016 City of Goddard Budget - GFOA

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