Fiscal Year 2012-13 Approved Budget

Transcription

2012
2013
Annual Budget
Proposal
Creating a path toward growth and prosperity in Owasso
city of Owasso
Annual budget proposal
FISCAL YEAR 2012 - 2013
presented to
Owasso City Council
Owasso Public Works Authority Trustees
Owasso Public Golf Authority Trustees
Doug Bonebrake
Charlie Brown
Patrick Ross
Chris Kelley
Jeri Moberlyppppp
submitted by
Rodney Ray
City Manager
CONTENTS
INTRODUCTION
01
ALL FUNDS
18
GENERAL FUND
24
OPWA FUND
72
OPGA FUND
92
OTHER FUNDS 103
APPENDIX 125
HONORABLE MAYOR AND CITY COUNCIL —
Pursuant to Charter and Statutory provisions, this correspondence is for the purpose of transmitting a budget
proposal for FY 2011-2012. This proposed budget includes projected revenues and estimated expenditures for
all municipal operations and all funds maintained by the City and its Trusts. The proposal incorporates a format
that provides additional information relating to the accomplishments and goals of the various departments and
defines the purpose of the City’s departments.
Adoption of a budget is a key policy decision of the City Council and has the effect of establishing a direction
for the City over the next several years. Upon completion of the City Council’s review and adoption, the budget
serves as a policy statement that charges the City’s administration with the responsibility of accomplishing the
goals and objectives contained within the document.
For the past three years, Owasso, like almost every other city in the country, has focused on managing the
impact a slowing economy has had on the delivery of services to citizens. In that effort, Owasso reacted
quickly and effectively to reallocate resources and realign plans to meet reduced revenues and a less vibrant
economy. Unlike other communities, Owasso did not find itself in a position that required drastic cutbacks in
personnel or services. While a proactive approach did, in fact, produce the desired results, it was not without the
consequences that
accompany those
types of decisions.
Two years of reduced
spending on
capital outlay has left
Owasso’s reputation as a progressive
all of the City’s
service providers
community with a willingness to embrace
with fewer tools
with which to deliver
entrepreneurial
and
enterprising
solutions
services; from
police cars to shovels,
the teams that
build streets, fight
to governance issues has made the City
crime, manage
finances, or maintain
attractive
to
business
and
investment
parks have had
to do more with less
decision makers.
in order to keep
customer satisfaction
levels high.
Additionally, the City’s
financial position,
with regard to
reserves, has been impacted. A reduction in reserves from fifteen percent (15%) to nine percent (9%) occurred
over the past two years, leaving our ability to react to emergencies or opportunities somewhat diminished
(but remaining higher than most local governments). Compared to the impact felt by other municipalities, the
effect and consequences of the ongoing economic downturn on Owasso were anticipated and addressed prior
to, rather than subsequent to, their realization. This prior action, taken while maintaining a confident belief in
the ability of our community to rebound with strong retail and institutions, is now appearing to have been a
successful strategy.
In the past two year’s budgets, the City of Owasso reduced its anticipated revenues received from sales tax,
reduced the reserves from 12% to 9%, and cut governmental expenses. Those budgets anticipated the impacts
of the economy and moved to meet those fluid conditions. As a result of those decisions, Owasso remains one
of Oklahoma’s strongest and most financially stable cities with one of the lowest tax bases in the state. Service
levels have remained constant and major capital projects have continued. The City’s debt ratio continues to
be considered as deserving of excellent ratings by all municipal rating services, and growth has continued to
provide new investment in both residential and business sectors. Prudent financial management by the City
Council and staff has allowed the City to continue to progress, reinvest in infrastructure, and continue to plan
for long-term quality for future generations of Owassons. In fact, there are indications that the City’s approach
to planning and investing is working. Short-term indebtedness and a strategy of funding long-term projects
with public-private participation that reduces future costs are already beginning to prove their viability and
soundness.
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Moreover, Owasso’s reputation as a progressive community with a willingness to embrace entrepreneurial and
enterprising solutions to governance issues has made the City attractive to business and investment decision
makers. The City’s economic development team has experienced this positive attitude from existing businesses
and prospects alike. Because of our strong financial position and reputation for innovative practices, Owasso is
well positioned to aggressively meet the needs of a rebounding economy and improved investment attitude.
Nevertheless, until the anticipated recovery shows more direct results to our local economy, the City must
diligently establish priorities and goals that take advantage of every opportunity to increase efficiency and
productivity, re-examine priorities, and resist temptations to overreact to small gains in resources. In short, the
City must continue to practice caution and begin to recover in several areas such as capital outlay, personnel
levels, and financial preparedness. This will not be done in one action or one year, but rather in a deliberate,
measured manner over the course of several years.
Recognizing the current economic environment, as well as the need to address concerns of the City’s
department managers relative to providing consistent service levels to the citizens, the goal of this budget is to
retain the delivery of high levels of service to the residents of the community while providing a safe and healthy
environment for all citizens. Additionally, an objective of this budget is to avoid further reduction in the City’s
reserves and increase the reserves from 9% to 11% in the City’s general fund projected ending balance. A further
goal is to provide for the continued financial security of the City’s workforce. The people who deliver services to
the community are the most important resource to the citizens. Keeping good people on the team and keeping
their families healthy is an imperative, second only to maintaining the citizen’s trust as good stewards of their
tax dollars. This budget proposes, after two years without salary increases, a one-time small stipend for all City
employees.
Due to good development policies and innovative decisions relating to the creation of a strong retail base in
the City, Owasso has become a destination for shopping. The City now attracts shoppers from a large regional
geographic area that has encouraged additional retail investment. General retail sales have shown some growth
over the past year and this budget projects additional growth in FY 2011-2012. However, there continues to be
a reduction in residential building. What was once Owasso’s strongest economic component is still in a recovery
mode and is not projected to see increased levels of building during this budget year. Lower building levels
impact employment levels, direct and indirect sales tax revenues, and ancillary associated businesses.
This proposed budget projects an increase in sales tax and an increase in overall revenues for the General Fund.
Additionally, carryover funds will be available for the coming year. This means that the budget goal to begin the
process of re-establishing the City’s reserves can be realized. This budget does not request a further reduction
in the City’s reserves as compared to the past two years, when a reduction in reserves was requested each year.
However, the budget does propose a transfer of $300,000 from the OPWA Fund to the General Fund to cover
costs associated with the City’s management of administrative functions, duties, and responsibilities. That is a
reduction of $200,000 from last year’s transfer. The reduced transfer will strengthen the OPWA’s “rainy day” fund
and leave the OPWA reserves at $1,880,773.
The budget contains no utility rate increases; it should be noted, however, that the City of Tulsa may choose
to increase their rates for water purchased by Owasso. Should Tulsa decide to increase their water rates, the
staff would also request a water rate increase to cover only the amount of the Tulsa increase. No wastewater or
refuse rates increases are requested for FY 2011-2012.
A major objective of this budget is to restore funding to the Annual Street Repair and Maintenance Program.
Several years ago, the City Council approved a program that had, as its goal, the expenditure of one million
dollars per year allocated exclusively for street repair. Because of the economy and other capital priorities, the
street repair program over the past two years has suffered cutbacks. This budget proposes to refocus on needed
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street repair, and allocates $600,000 to that program. While this recommended amount does not yet return to
the pre-2009 level, it is a major increase over the past two budgets and will put the city back on track to address
street problems before they require a more costly solution.
A second objective of this budget includes a request for the creation of a “Public Safety Capital Fund” which, if
approved, would provide funding for capital needs for the City’s Fire and Police Departments. Items such as fire
trucks, ambulances, police cars, police equipment, and training facilities for Police and Fire would be purchased
from this fund. The fund would receive money from a current and a proposed source. Currently, the City has a
$1.90 fee that is added to each citizen’s utility bill and is restricted for use to purchase Fire Department capital
needs. This budget calls for an additional $1.00 for the purpose of expanding the fund to include both the
Police and Fire Departments. If approved, the newly designated fund would be evenly split with $1.45 of the fee
funding Fire Capital needs and $1.45 funding Police Capital needs.
Quite candidly, the City’s inability to adequately fund capital outlay has been the single most impactful result
of the past three years’ budgets. Without taking some form of action now, all departments will become
increasingly strained to achieve the quality of services expected by Owasso residents. By implementing a small
twelve dollar per year assessment, the entire community can relieve some of the pressure on city operations.
The additional fee collected will allow both police and fire departments to plan for long-term capital purchases,
while freeing capital funds for other departments. This request is a priority goal for this budget.
An additional major objective of this budget proposal is to provide a one-time stipend for all city employees.
For the past two years, there have been no increases in compensation for employees. Team members have
recognized the necessity of decisions relating to compensation (due to the economic downturn), and their
support of these decisions has been strong. This year, there is a unique opportunity to offer some relief to
employees by combining unspent, but appropriated, funds from the General Fund along with excess funds
from the Workers Compensation Fund to provide a one-time payment of $900 per employee. Here is how the
proposal could work:
Worker’s Compensation Fund: This fund has experienced two years of very light claims and associated
costs. In fact, FY 2010 and FY 2011 have been the lowest claim years in over seven years. This has
resulted in a fund reserve that can be reduced while still remaining funded beyond our target level.
The FY 12 budget proposes to reduce the cost of premiums paid into the fund by the City and transfer
$86,400 to the General Fund, OPWA, and OPGA funds to provide a four hundred dollar one-time “reward”
to all employees. As is evident by the current surplus, the employees’ persistent focus on workplace
safety and best practices has saved the City several hundred thousand dollars over the past two years.
Sharing this savings with team members both directly and indirectly could be an incentive for continued
safe work habits and low claims.
RECENT CLAIMS HISTORY – WORKERS COMPENSATION SELF-INSURANCE FUND
FUND YEAR
# OF CLAIMS
CLAIMS TOTAL
2007
60
$484,860
2008
53
$471,608
2009
43
$91,338
2010
48
$75,756
2011 (10/26/10 - 4/30/11)
8
$16,236
FUND BALANCE OF $787,000
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General Fund and OPWA Fund: A merit increase, based on evaluation performance, up to a maximum
of $500, would be available to all employees. The amount of the one-time pay would be dictated by the
annual evaluation of employee work performance. Funding for this one-time pay would be derived from
savings realized in the current year expenses and would total approximately $108,000 for all employees.
Finally, this budget proposes an increase in the employee’s share of health care coverage costs. For the past
eighteen years, the City has absorbed all health care cost increases. Unfortunately, it is now necessary for cost
sharing of the large increases the City is experiencing. The proposal contained in the budget is to phase in
an increase in employee co-payments for office visits. Currently, the co-pay cost is ten dollars per office visit.
This budget proposes an increase from ten to fifteen dollars this year, followed by an increase in five dollar
increments over the next two years until the co-pay cost reaches twenty-five dollars. The savings to the City
will help offset the rising cost of health care without endangering significantly the security and health of the
employees and their families.
ASSUMPTION
During the development of this budget, the staff has made certain assumptions and requests that are key to
its successful implementation. These assumptions are a part of the normal process of budget development.
It should be noted, however, that should the City Council adopt this proposed budget, these assumptions
and recommendations become significant policy decisions providing the basis for the entire proposal. These
assumptions and requests are listed for City Council consideration:
•
•
•
•
•
That Sales Tax Revenues will experience a 2.17% increase during FY 2011-2012.
That total operating revenue for the OPWA in FY 2011-2012 will be $10,096,500, an increase of over 5%
from FY 2010-2011.
That the City’s General Fund reserves will be increased to $1,802,763, thus improving the City’s level of
reserves from 9% to 11% of operating revenue for FY 2011-2012.
That a transfer of $300,000 from the OPWA Fund to the General Fund be authorized.
That a Public Safety Capital Fund be created and partially funded by a one dollar ($1.00) per month fee
assessed to each utility customer.
CONCLUSIONS, COMMENTS, AND APPRECIATION
Indications are that the economy is improving, but that Oklahoma municipalities will face continued slow
growth in revenues received. There will be growth during FY 2011-2012, but not to the extent that the City can
expect to increase levels of service. In some ways, the level of difficulty managing FY 2011-2012, will be greater
than the previous years. In this third year of the downturn, there are signs of improvement, but given the staff’s
efforts to not further reduce reserves FY-12 will require an even closer working relationship and collaborative
effort.
There will continue to be some services that will not be reinstated in areas such as mowing, watering, and
landscaping, as well as discontinued travel, training, and memberships to professional organizations. The
delivery of core services will continue to be given priority, as well as a focus on seeking new and innovative ways
to provide services, seek strategic partners, and improve productivity.
The entire staff has adopted a sense of shared responsibility in efforts to reduce the expenses of providing
services. I am very proud of the effort that has gone into the preparation of this proposal. Managers, supervisors,
and team members have recognized that, indeed, “this is a team effort.” The collective actions and attitude
demonstrated by the City’s staff in preparing this budget and in decision making is a superb example of why
Owasso continues to lead the state in resourcefulness and innovation.
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I take this opportunity to express my sincere appreciation to the staff and department directors who have
worked to develop this budget; all are valuable members of the Budget Team, and each has had an impact
on this proposal. Special appreciation is noted for the work effort made by the City’s Assistant City Managers,
Sherry Bishop and Warren Lehr, Finance Director Angela Hess, Senior Accountant/Deputy Director Janet Isaacs,
and Administrative Assistant Kian Kamas in the Managerial Department, without whom the quality, format, and
accuracy of this proposal would not have been possible.
I also appreciate the time that each member of the City Council will spend in evaluating the recommendations
contained in the proposal. I look forward to working with each of you in adopting the FY 2011-2012 budget and
thank you for your continued support in implementing the strategies, goals, and services contained within the
document.
Please note that there are certain statutory deadlines for budget adoption. Final adoption of the budget must
take place prior to June 23, 2011. A statutorily required Public Hearing on the proposed budget is scheduled
for the regular meeting of the City Council on June 7, 2011. Pending your comments and review, and those
received from citizens during the Public Hearing, I plan to place a request for final adoption of the budget on the
agenda for the June 21, 2011 regular City Council Meeting.
Respectfully submitted for your consideration,
Rodney J. Ray
City of Owasso City Manager
Attachment A: Summary
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ATTACHMENT A: BUDGET SUMMARY
This budget contains requests for expenditures of $50,054,456 and transfers of $31,790,700, totaling $81,845,156
for all operations and all funds. Total requested expenditures represent a decrease of $1,039,510 or 2% less
than the FY 2010-2011 budget. The proposed General Fund Budget includes a request for personnel cost
and operations in the amount of $15,038,809 and a capital outlay request totaling $477,779. The OPWA Fund
includes requests for personnel and operating expenditures of $7,070,451, capital outlay request of $7,151,450,
and debt service payments of $8,805,836. The OPGA Fund includes requests for personnel and operating
expenditures of $864,900, no capital outlay request, and no debt service.
FUND
FY 2010-2011
FY 2011-2012
13,189,838
13,582,793
618,980
712,085
Other Services
1,483,492
1,643,931
Capital Outlay
167,450
477,779
15,459,760
16,416,588
Personal Services
2,223,361
2,284,631
Materials and Supplies
2,882,780
3,105,110
Other Services
1,560,080
1,680,710
Capital Outlay
12,160,842
7,151,450
Debt Service
8,482,076
8,805,836
27,309,139
23,027,737
626,338
635,450
93,060
101,160
Other Services
128,540
128,290
Capital Outlay
0
0
28,280
0
876,218
864,900
1,250,859
1,317,344
294,550
267,030
Other Services
4,318,450
4,950,301
Capital Outlay
1,584,990
3,091,555
0
119,001
7,448,849
9,745,231
General Fund
Personal Services
Total
OPWA Fund
Total
OPGA Fund
Personal Services
Debt Service
Total
Other Funds
Personal Services
Debt Service
Total
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HOW TO USE THIS BUDGET PROPOSAL
This document guide outlines the City of Owasso’s FY 2012-2013 Proposed Budget. Copies of the
budget are available for viewing at the Owasso Public Library and the City Manager’s office in City
Hall. In addition, the budget may be viewed on the City of Owasso website, www.cityofowasso.com.
Information may be obtained by calling the Sherry Bishop at 918.376.1502 or emailing sbishop@
cityofowasso.com.
The proposed budget is organized as follows
INTRODUCTION This section includes the letter of transmittal from the City Manager to the
Council and an overview of the proposed budget. In the transmittal letter, the City Manager
highlights the key policy issues and programs in the budget.
SUMMARY OF ALL FUNDS This section provides a review of the revenue and expenditures in
the City of Owasso’s budget. Detailed tables provide a break-down of the individual sources of
revenue and expenditure, while corresponding charts provide an overview of the percentage of
funds received and expended in different areas.
GENERAL FUND BUDGETS This section provides an overview of the departments’ operating
budgets. Within each department is a summary of expenditures by category, for the current
year and previous three fiscal years, as well as a calculation of the percent change between the
proposed budget and last year’s budget.
AUTHORITY BUDGETS These sections include budget information for the Owasso Public Works
Authority and the Owasso Public Golf Authority.
OTHER FUNDS This section includes budget information for specially designated funds within the
City of Owasso budget. Each fund is accompanied by a description of the purpose of the fund and
an accounting of expected revenues and expenditures within that fund.
APPENDIX An appendix detailing sources of revenue for the General Fund, Owasso Public Works
Authority, and Owasso Public Golf Authority has been included in the final section of the Budget
Proposal. Given that revenue sources have been grouped together in the Fund Budgets, this
appendix will allow you to view a complete breakdown of the specific sources and amounts of
revenue the City receives. Also included in the appendix is a Sales Tax Narrative, which provides
an accounting of how the sales tax revenue received by the City of Owasso is broken down and
expended, and a Glossary of budget-related terms.
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BUDGET PHILOSOPHY
The annual budget process is an opportunity for the citizens of Owasso to participate in making
decisions concerning the services the City of Owasso provides for them. The budget is the
management tool for City administration and defines the annual work program. The budget is
also a framework for accomplishing the mission of the City of Owasso, which is removing the
obstacles standing in the way of people celebrating their lives. The City of Owasso’s core values
of integrity, accountability, teamwork, quality work, responsiveness, planning, and innovation and
progression are reflected in this budget.
A successful annual budget preparation requires communication, citizen outreach, Council
direction, and a commitment to excellence. In addition to balancing local needs with available
resources, and incorporating the City of Owasso’s shared mission and values, the process should
be a cooperative effort of the total community of Owasso.
Owasso is proud of its statewide reputation for adopting advanced financial planning strategies,
and staff continues to accept the challenge of being economical with limited resources while
searching for creative solutions to the delivery of City services. Working toward implementing
efficiencies with forethought and providing a work environment conducive to teamwork will
empower our city to change for the better. Ultimately, our primary goal is to provide the quality
of life expected by the community over the long term at a reasonable cost.
This annual budget is based upon citizen expectations, clearly articulated Council policies and
City Manager directives, maintenance of existing program levels, and expansion of quality of life
initiatives to promote the growth of Owasso and its residents.
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CITY OF OWASSO ORGANIZATIONAL STRUCTURE
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PREPARING THE ANNUAL BUDGET PROPOSAL
The City Manager is vested with responsibility for preparation of the annual budget by the Owasso City Charter. Development of the budget is a collaborative process between the Department
Directors and the City Manager. The budget sets goals for the fiscal year and allocates resources
to accomplish those goals. Once approved by the governing body, the budget becomes a major
policy document establishing an agreement between the policy makers and the staff.
The budget calendar facilitates the preparation and approval of the budget in a timely manner
and serves to assure compliance with the statutory deadlines of the Municipal Budget Act.
BUDGET TEAM
Angela Hess Janet Isaacs Sherry Bishop
Warren Lehr
Finance Department Director
Finance Department Deputy Director
Assistant City Manager for Administrative Services
Assistant City Manager for Operations
DEPARTMENTAL PREPARATION
Departmental budgets are prepared by Department Directors and Senior Administrative Staff.
BUDGET PREPARATION SCHEDULE
Jan 28th
Feb 25th
Mar 2nd
Mar 16th
Apr 12th
Apr 13th
maries
May 9th May 10th
May 31st
Jun 7th Jun 21st Jun 30th
Preliminary Revenue Projections/Estimates Complete
Department “Requested” Budget Entry Complete, 5-Year Outlay Plan Due
Review of Requested Budgets
Update Revenue Projections/Estimates
Budget Discussion at Council Work Session
Finalize Revenue Estimates, Fund Budgets, Department Totals, and Fund SumBudget Delivered to City Council
Budget Presented at Council Work Session
Copies of budget distributed to Department Directors, Local Library, and
Community Leaders
Notice of Public Hearing Published in Local Newspaper
Public Hearing Conducted
Budget Presented to City Council for Approval
Budget Filed with the State Auditor and Inspector
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A CLEAR VISION
As an organization and as individuals, we hold inherent certain values and principles. These
values are set out as an acknowledgement that there exist core beliefs, developed by our life
experiences, that give depth and richness to our lives and work. They can, and do, actively
benefit us in developing purposeful and satisfying lives as we serve the public. Such values are
recognized as critical to the everyday success of our organization. These values are not applied
just when convenient, but instilled throughout our organizational process and our daily lives,
so that they are naturally applied to every decision made by any individual or group within the
organization.
INTEGRITY
We believe that truthfulness, openness, honesty, ethical conduct, and consistency in all actions
are basic to the way we treat each other and our customers and that fair treatment to all is an
organizational imperative.
ACCOUNTABILITY
We pledge, as stewards of the public’s resources, to be constantly aware of our responsibility to
the public and to our work team for all we do.
TEAMWORK
We commit to a unity of purpose and harmony of action, which is a daily commitment to help
create an environment of mutual respect where each individual’s contributions are valued.
QUALITY WORK
We recognize that excellence is the standard for all members of our team. We will ensure
through training and professional development that each person is afforded the resources and
opportunities necessary to accomplish tasks and refine work processes to that standard.
RESPONSIVENESS
We listen to all customers and respond to their concerns and requests in an efficient and timely
manner.
PLANNING
We embrace a comprehensive approach to assessing the long-term effects of all decisions.
INNOVATIVE AND PROGRESSIVE
We foster a dynamic environment that inspires a willingness to change and encourages
individuals to take risks in the development of new and different alternatives to create better
processes and solutions.
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ENVISIONING SUCCESS
The City of Owasso envisions, therefore, an organization which:
IS INTERDEPENDENT, one which empowers and frees individuals to take risks and where every
person’s work is challenging;
HAS A SENSE OF COMMON PURPOSE as to why it exists, and defines how each individual
contributes to its success;
REMOVES BARRIERS TO CREATIVITY and encourages the development and use of individual skills
and talents, then uses those skills and talents creatively;
CREATES AN ENVIRONMENT in which all individuals are responsible for the performance of the
group;
EMBRACES CHANGE as an opportunity for organizational growth and improvement;
FOCUSES ON RESULTS and shared responsibilities;
RESPONDS TO NEEDS by rapidly identifying and acting on the opportunities to serve the
customer; and
ENCOURAGES AND INSPIRES THE INDIVIDUAL to participate in process improvement and the
continuous development of more effective ways to serve.
We have a vision of an organization that values the individual and recognizes that by working
together we will better serve the greater cause that is public service. In this vision, we clearly see
that public service is about removing the obstacles standing in the way of people celebrating
their lives.
Quality seeks excellence for the organization as a whole. We recognize that efficiencies can be
realized through teamwork. Process improvements and solutions are centered around creative
analysis. And always, in every instance, the path to quality lies in listening to and satisfying
customers.
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ALL
FUNDS
Over the past five decades,
Owasso has expanded
from a small town of X,XXX
people, to Tulsa County’s
third largest city - and
one of Oklahoma’s fastest
growing communities
- with nearly 30,000
residents making their
home within the city limits
as of the 2010 Census.
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BUDGET SUMMARY
Fiscal Year 2012 - 2013
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GENERAL
FUND
STOP
During FY 2012, the Street
Department completed X
ma jor street repair projects,
budgeting $600,000
toward improving our
city’s most valuable
infastructure. The FY 2013
budget proposal allocates
$1 million, returning to
pre-recession expenditure
levels.
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GENERAL FUND SUMMARY
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MUNICIPAL COURT
General Government
PROJECT STATUS AND ACCOMPLISHMENTS
DESCRIPTION
Objectives achieved during FY 2012 include:
• Processed 5,114 citations through the Muncipal
Court from July 2010 through March 2011,
representing an average of $77,000 per month
in fines paid.
• Reviewed the current Early Intervention
Program (EIP) format, seeking opportunities
to enhance the overall effectiveness of the
program through the use of impactful speakers
and the gathering of input from participants.
Process will continue into FY 2012
• Conversion has begun from the Information
Technology, Inc. (ITI) court record keeping
software system to the Sheriff’s Office
Management System (SOMS). Reporting
opportunities and efficiency in case
management, as well as system support,
will be significantly improved through the
conversion.
• Owasso’s Court Clerk is certified as a
Municipal Court Clerk through the Oklahoma
Municipal Court Clerks Association. The Deputy
Court Clerk is continuing to work toward
The Municipal Court of Owasso is dedicated
to providing adjudication of municipal
ordinance violations in a prompt, impartial,
and knowledgeable manner. The employees
of the department strive to provide a fair
administration of justice, with a high level
of respect, efficiency, integrity, courtesy,
sensitivity, and commitment to the public,
while imposing and efficiently collecting
costs, fines, and other penalties due the City
of Owasso. It is the mission of the Municipal
Court Clerks to consistently build public
trust and confidence between the citizens of
Owasso and the Municipal Court.
Hosted 142 youth through
the Early Intervention
Program, which plays an
important role in working
to reduce juvenile offenses
and provide a valuable
learning experience and
life lessons to participants.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes
funding for the following:
•• A slight increase in funding for normal
operations of the department due to the
increasing costs for bank card processing
fees. The City of Owasso is currently
in negotiations with a different service
provider who is offering lower processing
fees.
•• An increase in the personal services
budget by $1,530. No additional personnel
will be added.
•• An increase in fees for the Youth Court
Services contract is not anticipated, nor is
an increase in professional and technical
services anticipated for fees related to
the Court Bailiff in the FY 2012 budget. A
total of 86 cases have been heard in Youth
Court for FY 2011.
•• The Municipal Court remains committed to
the Go Green! initiative through reduction
in printing and saving required files in PDF
format as often as possible. Printing court
dockets on two sides as opposed to the
traditional one-side process has resulted
in a 50% reduction of paper being used for
weekly dockets.
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EXPENDITURE BY CATEGORY
(General Fund 01-105)
YEAR TO YEAR EXPENDITURE COMPARISON
AUTHORIZED PERSONNEL
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MANAGERIAL
General Government
DESCRIPTION
• Worked successfully to effect change in the
law to allow cities and counties to collaborate
on projects that are mutually beneficial to city
and county residents.
• Successfully promoted and provided
information to the Oklahoma Department of
Transportation that resulted in the completion
of Phase I of the widening of US Highway 169
from I-244 to East 56th Street North.
• Completed a citizen-driven Quality of Life
Planning Document to serve as guiding
principles for future development within the
city.
• Increased presence at the State Capital due
to resignation of the City’s membership in the
Oklahoma Municipal League (OML).
The City of Owasso Charter establishes the
municipal government as a “council-manager
government” with the City Manager as the
chief administrative officer and head of the
administrative branch of the City government.
The City Manager’s office provides the overall
administrative direction for the city organization
in accordance with policies established by the
City Council and its trust authorities. The City
Manager is responsible for the preparation
and administration of the annual budget. The
managerial department includes the City
Manager, Assistant City Manager for Operations,
Assistant City Manager for Administrative
Services/City Clerk, City Attorney/General
Counsel, Administrative Assistant/Deputy City
Clerk, Administrative Support, and two (2) parttime receptionists.
Initiated a comprehensive
Capital Improvements
Strategic Plan in an
effort to incorporate
strategic planning in
determining improvement
recommendations for the
enhancement of Quality of
Life.
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FINANCE
General Government
DESCRIPTION
• Received an unqualified independent audit
opinion for FY 2011. No audit findings were
noted.
• Placed continued focus on process
improvements for strengthening controls and
internal policies and procedures.
• Provided accurate and transparent reporting
of revenue and expenditures for the Owasso
City Council and citizens.
• Established a Debt Service Sinking Fund,
which, by state law, provides for any legal
judgements to be paid through an ad valorem
allocation.
The department of Finance is the central
manager of the City’s assets and is responsible
for controlling and recording the organization’s
financial activity. The office is charged with
providing accurate and reliable financial
information to the City Council, the City
Manager, and the citizens of Owasso, as well
as ensuring compliance with state and local
policies and regulations.
Specifically, the Finance Department reviews
and monitors financial activity of the General
and Operating Funds, as well as the Public
Works and Public Golf Authorities. The Finance
Department initiates and records investment
activity, prepares financial statements, is
responsible for managing the City’s annual audit
process, and for the filing of reports with State
and various other governmental agencies.
BUDGET HIGHLIGHTS
Promoted fiscal
transparency and
accountability, resulting in
an unqualified independent
audit opinion for Fiscal
Year 2011, demonstrating
the City’s commitment
to ensure transparency
in reporting financial
information to the public.
• Normal operations of the department.
• The annual audit. The audit cost will not
increase the base annual auditing fees for
the FY 11 audit. The base fee for FY 12 will
increase to $42,750.
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HUMAN RESOURCES
General Government
DESCRIPTION
• Provided character-based supervisor training
focusing on “Stress in the Workplace.”
• Continued process of eliminating paper files
for previous employees through utilization
of the City’s electronic storage system,
Laserfiche.
• Began process of upgrading Risk Management
Manual.
• Utilized the Employees Assistance Program
to provide sexual harassment training to
employees.
• Implemented Character First! curriculum at
an additional elementary school through a
donation from the Oxley Foundation.
The Human Resources Department provides
customer service to both citizens and
employees by recruiting and hiring new
employees; administering and reviewing
insurance and benefits; planning and
coordinating in-house training; developing and
establishing personnel policies, procedures,
and position classifications; and overseeing
risk management and workers’ compensation
issues. The department’s vision is to integrate
the core values of character, safety, service,
and development with the City’s management
philosophy, generating a workforce that
purposes each day to make a difference and
improve the quality of life for the citizens of
Owasso.
BUDGET HIGHLIGHTS
Continued to advocate the
importance of character
in the workplace and
community, and its relation
to overall quality of life,
through increased focus on
the Character Initiative.
• Development of an orientation curriculum for
new supervisors.
• Opportunity for employees to request data
changes to employee records through
eAccess.
• Development of Sungard Employee
Application Center.
• Research of improved methods for tracking
COBRA Continuation Health Coverage and
Family and Medical Leave Act (FMLA) usage.
• Continued work upgrading employee policy
and procedures manual.
• Continued focus on employee and
community awareness of the positive impact
of purposefully focusing on good character.
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GENERAL
GOVERNMENT
General Government
BUDGET HIGHLIGHTS
DESCRIPTION
• General operations, such as telephone,
utilities, City Hall building maintenance,
postage, and legal publications.
• Expenditures related to anticipated City
Elections.
• Continued services of the Pelivan Transit
Public Transportation Program.
• Six month contract for the Federal
government liaison to continue efforts to
secure funding to complete the US Highway
169 widening project from East 56th Street
North.
The General Government budget encompasses
funds utilized in the administration and dayto-day operations of City government, as well
as coordinating intergovernmental relations
that are not directly attributable to any single
department.
Secured Federal funding
to continue the design and
necessary environmental
studies related to the US
Highway 169 widening
project from East 56th
Street North to East 126th
Street North.
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INFORMATION
TECHNOLOGY
General Government
DESCRIPTION
• Set up mobile EMS software from Zoll for
the Fire Department, allowing staff to better
track information electronically, and providing
management with the ability to analyze
data and improve processes that impact
the delivery of ambulance services for the
residents of Owasso.
• Began installation and set up of a new
Computer Aided Dispatch, Court, and Records
application for the Police Department.
• Continued to increase the utilization of the
SunGard Work Order System. Highlights this
year include electronic employee time entry
and improving asset management for the
Work Order System.
• Continued to develop eAccess for employees
to view pay and HR-related data.
• Updated all City phones to accomodate new
10-digit dialing requirements.
The purpose of the Information Technology
Department is to provide expertise for the
implementation, support, and maintenace of
technology systems utilized by staff for internal
and external functions essential to the efficient
execution of services. The IT Department is also
responsible for providing leadership and vision
for new technology in support of the business
goals of the organization. Security, reliability,
and transparency are significant considerations
for all technology-related decisions.
Focused on enhancing
the City’s web presence
by establishing a Website
Committee, with the aim of
improving the availability of
information and increasing
the use of social media and
mobile applications.
BUDGET HIGHLIGHTS
• Support and maintenance of existing
software and hardware systems used by
multiple users and departments. Department
specific software is budgeted in the
individual departments. IT budgets for
SunGard, GIS, Server software, and systems
that provide cross-department services.
• Training to keep IT staff up-to-date on
software and systems utilized by the City, as
well as activities that allow staff to meet and
network with other municipal IT professionals
in Oklahoma.
• Fees related to the City’s web presence.
The City’s web presence provides vital
information to residents and visitors, and is
updated daily. The winter storms in February
2011 provide an example of a time when the
City’s website and social media presence
benefited residents by providing daily
updates on services that were impacted by
the extraordinary weather event.
• Additional storage and backup, as well as
off-site redundancy for the retrieval and
protection of data vital to City operations.
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SUPPORT SERVICES
General Government
DESCRIPTION
• Engaged in ongoing coordination with the
Indian Nations Council of Government (INCOG)
regarding E911 inter-operability issues.
• Completed the return of equipment to Sprint/
Nextel as part of a radio rebanding project.
• Continued support for the City’s Go Green!
initiative by reducing the consumption of
energy by turning off lights and electronics,
and researching and purchasing new office
and cleaning materials which are made of
recycled material or are less harmful to the
environment.
The Support Services Department provides
facility maintenance services to other
City departments, as well as to the public.
Responsibilities include custodial care, grounds
maintenance for City facilities, HVAC system
maintenance, repairs and remodeling of City
facilities, pick up and delivery of supplies, and
City event support. Support services is also
responsible for the state-wide radio system
coordination, including E911 issues; pager
administration; Old Central Building support and
rentals; and purchasing and distribution for all
departments for supplies and office furniture.
BUDGET HIGHLIGHTS
Worked to identify and
recycle all recyclable
items at the Vehicle
Maintenance Center and
other facilities in an effort
to reduce waste and costs,
and ensure that the City
minimizes its impact on the
surrounding environment.
• Normal operations of the department,
including janitorial supplies for City Hall, the
Police Department, and Old Central Building.
• A leak proof seal coating on the City Hall
roof.
• Repair of the north parking lot driveway at
City Hall.
• Installation of radiant heat and air
conditioning for the west entryway at the
Old Central Building, including electrical
work.
• Increased cost of fuel for vehicles, as well as
fuel for generator testing.
• Replacement of the car wash heater unit.
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COMMUNITY
DEVELOPMENT
Community Development
DESCRIPTION
• Developed process improvements designed to
assist developers and builders with plan review,
inspections, and approvals.
• Amended the Zoning Code to update the
way special exceptions are processed. The
change makes them a Specific Use Permit,
with approval now required by the Planning
Commission.
• Developed a Code Enforcement brochure to
provide information on common code issues
and procedures for reporting a violation.
Similar brochures will be created in the coming
year relating to the building inspection and
permitting process.
• Developed and introduced new applications
for annexations and new site plan review
procedures.
• Prepared drafts for changes to the current
landscape ordinance, and developed a draft
for an overlay district along US-169.
The Community Development Department
provides the citizens of Owasso with courteous,
timely, and professional assistance; a
comprehensive approach for guiding growth
and commerce; and the assurance of safe,
compliant construction of the built environment.
The deparment seeks an improved quality of
life with continuous code enforcement and
upgrades in land development practices, and a
sustainable community that excels in providing
a choice of quality housing and attractive
development respectful of future generations.
The Department’s team is comprised of a
Code Enforcement Officer/Building Inspector,
City Planner, Assistant City Planner, Permit
Clerk, Development Services Manager, and
Department Director.
Completed the first
phase of the Quality of
Life Initiative, resulting
in the adoption of a
comprehensive plan
on how to improve
infrastructure and
amenities available to
Owasso residents and
visitors.
BUDGET HIGHLIGHTS
• Normal operations of the department, such
as permits, signs, supplies, uniforms, and
protective clothing.
• Continued utilization of the Public Works and
Parks Departments to provide assistance in
the mowing of abated properties through
code enforcement as a way to control cost
through resource sharing.
• Travel and training for continuing education
mandated by the State of Oklahoma or
national organizations for licenses and
certifications.
• Utilization of in-house staff for various
planning work, such as zoning code revisions,
design recommendations, and development
of area plans and/or overlay districts.
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POLICE SERVICES
Public Safety
DESCRIPTION
• Conducted training in areas of high-risk/highliability issues.
• Procured personal video cameras for every
uniformed officer in the department.
• Developed critical policies and general orders
relating to Constitutional Compliance, Prisoner
Booking, Internal Affairs, and Detective Callout.
• Utilized the Street Crimes Unit to effectively
manage specific crime trends.
• Utilized a new transport van that was
purchased and equipped with grant funding
to transport prisoners to Tulsa and Rogers
County.
• Hired one new officer due to attrition within
the department.
• Acquired a new report management software
system that provides better reporting at a
significant reduction in cost as compared to
the previous system.
The Owasso Police Department is responsible
for enforcing Municipal Ordinances and
Oklahoma Statutory Law. Enforcement activities
are complimented by proactive problem
solving efforts designed to prevent and reduce
crime. The mission, vision, and core values of
the department all support the critical need
for community partnerships. Police services
include the patrol, detective, and records
divisions. A multitude of specialties exist within
the deparment divisions, all of which allow the
department to respond to any policing need
within the community. The Chief of Police is
responsible for managing police services and
budget preparation.
Established partnership
with the Strong
Neighborhood Initiative
to create and operate
the Alert Neighborhood
Program in an effort to
promote safe practices and
activism among Owasso
residents.
BUDGET HIGHLIGHTS
• Procurement of additional patrol cars to
manage the aging vehicle fleet and ensure
optimal response to calls for service.
• Purchase of equipment which will enhance
officer safety and increase the capability
of the department to deal effectively with
crime.
• Utilization of grant funding to achieve a
100% compliance rate regarding the sale of
alcohol to underage individuals.
• Utilization of grant funding to partner with
the Oklahoma Highway Safety Office and
the Oklahoma Safety Council to reduce
automobile collisions for drivers aged 16-24.
• Utilization of funding from a partnership
with the Strong Neighborhood Initiative
to enhance citizen participation in
neighborhood crime prevention through the
Alert Neighborhood Program.
• Continued support of the School Resource
Officer Program.
• Update of the Department’s strategic plan.
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POLICE
COMMUNICATIONS
Public Safety
DESCRIPTION
• Diverted funds from the existing budget to
purchase new software for communications,
records, court, patrol, and criminal
investigations. The new software is expected
to be more functional and will result in an
annual reduction of support costs of $10,000.
• Handled 38,000 documented calls for service,
and countless requests for information,
directions, and referrals.
• Monitored, processed, documented, and cared
for 1,637 adult arrestees in the Owasso Jail - a
14% increase over the previous year.
• Certified two (2) dispatchers as Oklahoma
Law Enforcement Telecommunications
Systems Operators.
• Nationally certified three (3) dispatchers as
APCO Emergency Telecommunicators.
• Achieved hiring to fully-approved manning
levels.
The Police Communications division is a
separate budgetary unit of the Owasso Police
Department and serves as the vital link between
citizens and public safety resources. The division
collects and disseminates all requests for
service, and is charged with the responsibility
of handling all department calls for service,
both emergency and non-emergency, as well as
the supervision and care of prisoners housed
in the lockup facility. The division is staffed by
ten (10) non-commissioned emergency services
Dispatchers/Jailers, two (2) Shift Leaders,
and one (1) Civilian Administrator. The Civilian
Administrator is responsible for managing the
division and budget preparation.
Nationally certified three
dispatchers to ensure that
emergency communicators
are able to provide the
highest level of customer
service and maintain a
safe work environment for
Police and Fire personnel.
BUDGET HIGHLIGHTS
• Installation of additional audio/video devices
for jail security, employee safety, and
reduced liability.
• Installation of additional electrical breakers
in the jail to prevent electrical overloads.
• Replacement of dispatch floor.
• Increased funding for overtime to ensure
optimal coverage during peak call hours.
• Improved efficiency and a reduction of
duplicated work by customizing software
applications.
• Completion of the Emergency Medical
Dispatch Certification for all new
dispatchers.
• Achievement of Association of Public-Safety
Communications Officials (APCO) Emergency
Telecommunications certifications for all new
dispatchers.
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ANIMAL CONTROL
Public Safety
DESCRIPTION
• Worked in partnership with non-profit animal
rescue organizations in order to ensure the
adoption of animals housed at the Shelter.
• Worked in partnership with the Town of Sperry
for the purpose of housing Sperry dogs and
cats at the Owasso Animal Shelter.
• Implemented several budget cutting measures
to ensure sustainability of shelter operations.
• Implemented a program of cremating animals
euthanized at the Shelter in order to ensure
euthanasia contaminants were not emitted into
the environment.
• Co-sponsored the 3rd Annual “Barktoberfest,”
at which adoptable pets were showcased and
educational material was provided regarding
the sterilization and care of pets.
The Animal Control division is a separate
budgetary unit of the Owasso Police
Department. Animal Control is responsible
for enforcing Municipal Ordinances related to
animals, and for the care of animals housed
at the Owasso Animal Shelter. Animal Control
employees work in partnership with local rescue
organizations in an effort to find life-long
homes for all adoptable pets being cared for
at the shelter. There are two (2) Animal Control
Officers who are supervised by the Deputy Chief
of Police. The Deputy Chief is responsible for
managing Animal Control operations and budget
preparation.
Hosted volunteer projects
aimed at improving
animal welfare and
beautifying shelter grounds
through the building and
installation of animal
play facilities and the
planting of trees and other
greenery.
BUDGET HIGHLIGHTS
• Normal operations of the division.
• Purchase of personal video cameras for both
Animal Control Officers.
• Implementation of education programs in
the Owasso Public School system regarding
animal care and safety.
• Comprehensive review of existing animal
control ordinances.
• Costs associated with the 4th Annual
“Barktoberfest.”
• Reduction of fiscal and environmental waste
in support of the City’s Go Green! initiative.
• Implementation of new programs to reduce
the unwanted pet population in Owasso, such
as hosting animal sterilization clinics at the
Shelter and media campaigns to edcuate
citizens on the importance of spaying and
neutering pets.
• Development of programs that achieve or
exceed a 70% rate of adoption.
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FIRE SERVICES
Public Safety
DESCRIPTION
• Implemented new software program for fire
and ambulance reporting.
• Purchased firefighting equipment for the fire
engine at Fire Station #3.
• Completed construction of a new grass
firefighting vehicle for Fire Station #1.
• Replaced nearly one-fourth of the firefighter
protective equipment (bunker gear) for
personnel.
• Replaced and increased overal number of
emergency communication radios.
• Completed city-wide assessment and grading
from the Insurance Services Office (ISO) in an
attempt to lower fire insurance rates for the
City of Owasso.
• Completed new Department of Homeland
Security training class requirements for all
department personnel.
• Conducted biannual fire hydrant flow testing
to ensure system readiness.
The Owasso Fire Department provides the
emergency services of fire suppression,
paramedic ambulance service, and rescue
services to the citizens and visitors of the
Owasso area. These services are provided
twenty-four hours each day from three (3)
fire stations located strategically throughout
the Owasso area. Owasso Fire Department
employees also provide non-emergency
services, such as fire prevention inspections, fire
code enforcement, community fire education,
child car seat inspections, and other services
designed to meet our citizens’ needs.
Continued the KnoxBox Key Safe Program in
an effort to ensure that
Owasso senior citizens can
be safely reached in the
event of a fire or medical
emergency, without delay
and without damage to
personal property.
BUDGET HIGHLIGHTS
• All emergency services provided by the
department.
• All non-emergency services offered to
citizens, including the Safe Kids, Owasso
Police and Fire monthly car seat installation
event at Fire Station #2; the smoke detector
installation program; and annual Fire
Prevention Week activities.
• Training opportunities for Fire Department
employees in a variety of disciplines,
including Instructor I and II; Firefighter Level
I and II; special rescue classes, including
confined space and swift water rescue; and
Fire Officer development training.
• Personal Protective Equipment replacement
for nearly one-fourth of department
personnel.
• Funding to reduce energy consumption in the
City’s three fire stations, including improved
door and window replacement and heating
system improvements.
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EMERGENCY
PREPAREDNESS
Public Safety
DESCRIPTION
• Coordinated the annual “McReady” storm
awareness program in partnership with
the Owasso McDonald’s Restaurants. This
program is designed to prepare families for
emergencies and increase awareness of severe
weather threats.
• Successfully achieved 100% compliance with
the National Incident Management System
implementation requirement.
• Coordinanted application and meeting efforts
with Federal Emergency Management (FEMA)
representatives, the Oklahoma Department
of Emergency Management, and Owasso’s
Public Works Department, to culminate in
reimbursement for expenses incurred during
the February 2011 snow storm event.
The mission of the Emergency Preparedness
Department is to provide a comprehensive
emergency management program for the
community of Owasso which will protect its
citizens through planning and preparing for
all types of emergencies, hazards, or disasters
in the community. The responsibilities of the
department include monitoring all storm
activities, storm siren administration, Federal
Emergency Management Association (FEMA)
liaison, centralized command post, City
compliance with National Incident Management
System (NIMS) standards, and emergency preplans for City businesses.
Coordinated joint
emergency management
efforts relating to the
January and February
2011 snow storm events,
resulting in the submission
of expense claims to
Federal officials for
reimbursement.
BUDGET HIGHLIGHTS
• Storm siren maintenance, including an
annual maintenance agreement.
• No change in the budget for materials and
supplies.
• A 6% decrease in the budget for other
services and charges.
• Capital outlay for the replacement of
batteries in storm sirens. In FY 2012,
this program will include the possible
replacement of up to 25% of storm siren
batteries.
• Capital outlay for a video card and two
projectors to enhance and improve the
efficiency of the use of the state-provided
database management system (Web EOC).
• Capital outlay for the purchase of tables
and chairs for the training room at the
Emergency Operations Center.
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ENGINEERING
Public Works
DESCRIPTION
• Continued the coordination of the design for
the N Garnett Rd Intersection Improvement
Project, the 86th St N from Main St to Memorial
Dr Project, the Santa Fe Lift Station and Force
Main Upgrade, and the N 116th St drainage
structure replacement.
• Coordinated the design, bid, and contracting
of the Meadowcrest Gravity Sewer Relief Line
Project, 86th St and Garnett Rd Intersection
improvements, the Garnett Regional Detention
Pond, the 76th St Sanitary Sewer Interceptor,
and the Sewer Treatment Plant expansion and
117th St Lift Station upgrade.
• Performed the in-house design for the Three
Lakes Pond Maintenance Project, oversaw the
bidding, and prepared to begin construction.
• Performed 100 private development project
plan reviews, with 95% completed in less
than ten (10) days, and 100% with an average
review turnaround time frame of 5.5 working
days.
The Engineering Division of the Owasso Public
Works Department is responsible for the
planning, coordination, and design of municipal
improvements, including the preparation of
plans and specifications, project inspection,
and updating plat and utility maps. The division
also provides review of privately designed
public improvements, grading and drainage
plans, and stormwater detention requirements
for single family, multi-family, and commercial
developments.
Completed in-house
survey, design of stream
channel, concrete walkway,
and lighting improvements
for Rayola Park in an
effort to improve quality
of life features for Owasso
residents and visitors.
BUDGET HIGHLIGHTS
• Continuation of in-house design services
for the Three Lakes Drainage Channel
Improvements from E 80th St N to E 83 St N.
• In-house design of interior improvements to
the Highway 169 Water Tank.
• In-house design of a 12” water line from N
110th E Ave to Mingo Rd along E 106th St N.
• Continuation of in-house design of a 12”
water line along the east service road in
front of Classic Chevrolet.
• One (1) radar traffic counter, which will be
utilized to collect data for the City’s traffic
calming program.
• In-house design for projects covered under
the Annual Street Rehabilitation Program.
• In-house design of the Community
Development Block Grant Project.
• In-house design of the Annual Oklahoma
Department of Transportation (ODOT) Tree
Grant Project.
• Coordination of the design, bid, and
construction of the Brookfield Crossing
Stormwater Improvements.
• Coordination of the design, bid, and
construction of the Ranch Creek Interceptor
Improvements.
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STREETS
Public Works
DESCRIPTION
• Ensured quality and safety of transportation
systems for vehicular and pedestrian traffic
through the continuation of the Street
Rehabilitation Program.
• Improved handicap accessibility, public safety,
and customer service by installing over 1,000
feet of replacement sidewalk.
• Completed the Miscellaneous Vehicle Loop
Detection project.
• Completed street improvement projects in Ator
Heights, Old Town, Elm Creek, and Country
Estates.
• Completed traffic marking projects on 116th St,
Garnett Rd, 86th St, and other misc. locations.
• Provided proactive application of salt brine in
advance of weather events, and removed snow
and ice from streets in an expeditious manner
and in accordance with the Snow and Ice
Control Plan.
The Streets Division of the Public Works
Department is responsible for the repair and
maintenance of City streets and sidewalks,
traffic markings and signalization, sign repairs
and maintenance, and snow/ice removal
operations. The mission of the division is to
provide safe, efficient, and attractive public
thoroughfares for vehicular and pedestrian
traffic.
Provided customerresponsive pothole
patching to achieve a
90% completion rate
of necessary roadway
repairs within 48-hours of
discovery.
BUDGET HIGHLIGHTS
• Street sign improvement projects in Ator
Heights, Camden Park, and Three Lakes.
• Initiation of a traffic study on N 116th St in
an effort to improve signal timing and traffic
flow.
• Purchase of a salt brine application sprayer.
• Purchase of a replacement pickup truck.
• Initiation of a traffic striping project.
• Continuation of a school zone flashing light
joint project with Owasso Public Schools.
• Capital outlay for the Annual Street
Rehabilitation Program.
• Capital outlay for the construction of
the 86th St from Main St to Memorial Dr
widening project.
• Capital outlay for the 106th St and Garnett
Rd Intersection Improvement Project.
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STORMWATER/
VEGETATION
CONTROL
Public Works
DESCRIPTION
• Completed the storm sewer GIS survey.
• Completed construction of the Garnett
Regional Detention Pond.
• Provided street sweeping services, as needed.
• Restored functionality and aesthetics to City
drainage swales and ditches by providing
proactive maintenance and construction of
channel improvements.
• Performed the construction of projects in the
Barrington, Ator Heights, and Original Town
Neighborhoods, as well as at Fire Station #1.
• Performed channel maintenance projects
along 106th St and the Garnett Regional
Detention Pond.
• Coordinated with the Engineering Division
to ensure compliance with National Pollutant
Discharge Elimination System (NPDES) Phase
II general permit requirements and best
practices for public education, outreach,
and participation; illicit discharge detection
and elimination; and construction site runoff
control; post-construction runoff control.
The Stormwater/Vegetation Control Division
of the Public Works Department is responsible
for the repair and maintenance of the City
stormwater utility system and vegetation
control operation. The mission of the division
is to implement all required provisions of the
National Pollutant Discharge Elimination System,
Phase II Program, while providing cost-effective,
quality, dependable, and courteous services that
are responsive to the needs of the community.
BUDGET HIGHLIGHTS
• Drainage swale improvement project in
Meadowcrest.
• Purchase of a street sweeper.
• Initiation of the Brookfield Crossing Master
Plan drainage project.
• Initiation of the Three Lakes Drainage
Channel improvement project.
Enhanced the appearance
of the community through
the control of vegetation
growth in City rights of
way, the application of
pre- and post-emergent
herbicides throughout
the mowing season, and
routine litter control.
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CEMETERY
Public Works
DESCRIPTION
• Applied pre- and post-emergent herbicide
chemicals to improve appearance and
reduce manpower requirements for grounds
maintenance during the mowing season.
• Applied turf builder fertilizer during spring
and fall season to improve turf and color
appearance while retarding growth and
reducing weeds.
• Performed routine mowing and trimming to the
service level established by the division.
• Completed the construction of the cemetery
drainage improvement project.
• Continued employee training initiative to
improve operational flexibility and ensure
timely response to work requests.
• Performed site marking requests within 48hour time frame.
• Performed site opening services within 48hour time frame.
• Performed 36 burials year to date.
• Performed proper routine and maintenance on
equipment.
The Cemetery Division of the Public Works
Department is responsible for the care and
maintenance of the cemetery grounds and
for coordinating the opening and closing of
burial sites. The mission of the division is to
continue the orderly operation of the cemetery
with respect to new burials and to provide
maintenance of neat and dignified grounds and
facilities.
BUDGET HIGHLIGHTS
• Expenses related to preparation for the
Memorial Day event.
• Purchase of a leaf vacuum.
• Utilization of funding from the Cemetery
Care Fund to purchase new signage.
Maintained the cemetery
to a neat, uniform, and
professionally landscaped
standard through regular
grounds maintenance
activities.
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PARKS
Culture & Recreation
DESCRIPTION
• Constructed new restroom at McCarty Park.
• Constructed new restroom at Sports Park
South.
• Completed repairs and roof replacement at
the Elm Creek large shelter.
• Assisted with the planning of the Rayola Park
Improvement Project.
• Developed and executed youth sports user
agreements with Champions Baseball Owasso
and Owasso Soccer Club.
• Completed field renovations to the baseball
fields at the Sports Park and managed
the transition between youth baseball
management groups.
• Developed and executed ground leases with
Future Owasso Rams (FOR) and Owasso
Soccer Club.
• Coordinated sign-ups and event details for the
annual Harvest Festival.
The purpose of the Parks Department is to
plan, secure, develop, and maintain recreational
areas within the City of Owasso, and ensure
that Owasso will continue to have recreational
amenities to compliment the quality of
life available to area residents. The Parks
Department maintains 264 acres of park land,
4 miles of walking trails, 16 ball fields and
13 soccer fields, 17 play areas, 9 restrooms,
the Skate Park, Spray Park, and the Owasso
Veterans Memorial. In addition to this, the
Department is responsible for organizing and
hosting seasonal activities and events such as
the annual Harvest Festival, the Fishing Derby,
Winter Wonderland, and disposal of holiday
greenery. Regular operational responsibilities
also include the maintenance of playground
equipment in all passive parks.
Partnered with the Owasso
YMCA to coordinate events
for Owasso residents such
as the Save-a-Life First Aid
Training, Fishing Derby,
Kids Triathlon, and Hog
Jog.
BUDGET HIGHLIGHTS
• Normal operations of the department,
including utilities, weed eating, mowing, and
restroom supplies.
• General maintenance of park restrooms;
ball field lighting, fences, and backstops;
playgrounds; and park shelters.
• Contracted services, including passive park
mowing, restroom janitorial services, and
nuisance animal relocating.
• Support of community activities such as
the annual Harvest Festival, Fishing Derby,
Kruzin for Kids Car Show, the Hog Jog,
Veteran’s Day Celebration, and Winter
Wonderland.
• Replenishment of wood chips to provide
resilient surfacing in all park playground fall
zones.
• Replacement of one production mower for
maintaining all common and passive areas at
the Sports Park.
- 60 -
- 61 -
COMMUNITY
CENTER
DESCRIPTION
• Increased the effectiveness of the Center
by engaging a team of 40-plus volunteers
to strengthen multiple programs serving the
Owasso community and surrounding area.
• Received donations for equipment such as
armchairs, tables, and bookcases.
• Received $8,100 grant to renovate the Eagles
Room in order to increase accessibility, install
ceramic floor tiles and formica countertops,
and paint and make repairs to water damaged
walls.
• Increased participation in community classes
for personal development and learning.
• Continued to publish a monthly senior
program newsletter and conserve postage
costs by distributing copies primarily at the
Center.
• Successfully held paid art classes, which were
well-attended by members of the community.
• Participated in the Owasso Community
Garden project by providing land to the south
of the center, as well as personnel support.
The Owasso Community Center promotes and
provides quality activities and services that
contribute to the physical, mental, emotional,
and social well-being of the community. The
Center is managed by the Director, and is
also staffed by a Program Coordinator who
organizes community and senior programs and
coordinates rentals of Center facilities. A van
driver serves the transportation and nutrition
program needs of the senior program for five
(5) hours Monday through Friday. Janitorial
staff help clean the center for ten (10) hours
each week. VFW 7180 and American Legion
Post 237use the Center as their headquarters,
and mutiple community support groups use the
Center as a location for meetings.
Updated the Community
Center’s web page in order
to better communicate
Center activities,
resources, and programs
to Owasso residents and
future customers.
BUDGET HIGHLIGHTS
• Senior activities are funded through the
Owasso Senior Citizens Foundation and the
Owasso Golden Agers, and are not included
in the Center’s budget.
• Upgrade of the Center’s phone system.
• Efforts to reduce wasteful use of resources
by recycling office paper; viewing files or
emails on-screen, rather than printing hard
copies; and turning off energy sources in
unused rooms at the Center and closing off
unused rooms to the public.
• Improvements in environmental awareness,
such as purchasing unbleached paper
products and bulk products (thus eliminating
unnecessary packaging and containers),
and engaging in organic (non-chemical)
gardening in the Center’s landscaped areas.
• Continued investigation of ways to eliminate
paper towel waste in the Center’s restrooms,
and replace cleaning products containing
volatile organic compounds (VOCs)
with botanical disinfectants safer to the
environment, at an economical cost to the
Center.
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- 63 -
HISTORICAL
MUSEUM
DESCRIPTION
• Completed the replacement of the roof on
the Museum property to eliminate leaking
problems.
• Gave presentations to civic clubs, school
classes, assisted living facilities, and other
organizations.
• Provided tours and outside presentations
to visitors during the evening hours and on
Saturdays to groups, organizations, class
reunions, and family reunions.
The mission of the Owasso Historical Museum
is to collect, preserve, and exhibit objects
and material relating to the history of the
City of Owasso and surrounding area, and to
provide educational services for the purpose
of increasing and enriching public knowledge
of the history and heritage of the area. The
museum is staffed with a part-time Museum
Director/Coordinator.
BUDGET HIGHLIGHTS
• Funding for normal operations.
• A decrease in personal services expenses
due to the change in status of the Museum
Director from full time to part time.
• Museum programs, tours, and presentations
will not require addition funding, only staff
and volunteer time.
• Continue to re-use and recycle paper
and conserving power by shutting down
electronics at the end of each day and only
turning on the lights during regular visiting
hours and as needed.
Recruited new volunteers
in an effort to ensure that
the Museum is open to the
public Tuesday through
Saturday, and that Owasso
residents and visitors have
continued opportunities to
view items on display.
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- 65 -
ECONOMIC
DEVELOPMENT
Economic Development
DESCRIPTION
• Construction began on the Tulsa Tech Owasso
Campus. Continued to work with key Tulsa
Technology staff to move forward with the
building process of the campus.
• Opened several restaurants, retail, and service
businesses, resulting in increased opportunity
for area consumers.
• Worked with the Community Development
Department and other departments to initiate
and promote the Quality of Life Initiative.
• Continued and improved the Holly Trolley
service during the holiday shopping season.
Using the Old Urban Trolley for the season
increased ridership and awareness, while
reducing cost.
• Retained tenant in the Owasso Business
Incubator, with the tenant increasing their
clientele and exposure to possible customers.
• Hosted the Third Annual Owasso Economic
Summit, with improved content and
attendance.
The Economic Development Department creates
an environment in the City of Owasso where
business and industry can invest money and
receive a quality return on their investment;
where every part of the workforce can find and
maintain quality employment, earn a quality
wage, and enjoy quality investments; where
every citizen has the opportunity to grow and
prosper physically, emotionally, financially, and
spiritually; where every citizen and every family
can find a product and/or service for every need
in an efficient and convenient manner; and as
a cooperative part of the City of Owasso team,
participate in removing obstacles standing in
the way of people celebrating their lives. These
objectives are achieved through the attraction,
retention, and expansion of high value jobs and
businesses.
Promoted and expanded
the City’s Buy Owasso
campaign through the use
of social media outlets in
an effort to foster local
shopping habits and
provide support to and
increase the economic
viability of Owasso
businesses.
BUDGET HIGHLIGHTS
• Creation of a strategic plan to support
business attraction, retention, and expansion
initiatives.
• Increased recruting efforts to locate quality
jobs and Fortune 500 companies to Owasso.
• Creation of a business attraction and
marketing plan to create in-house
advertising and promotional tools.
• Continued support for local businesses
through the Buy Owasso campaign in an
effort to change the residential spending
culture.
• Increased efforts to create entertainment
venues for events and youth sports that
will consequently increase traffic to local
businesses.
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- 67 -
- 68 -
OPWA
FUND
Since removing green
waste from the regular
waste stream in 19XX,
the City of Owasso has
reduced its landfill use by
XX tons, saving the City
and its residents $XX, and
helping ensure we leave
our city and environment
beautiful for years to come.
- 71 -
OPWA FUND SUMMARY
- 72 -
- 73 -
ADMINISTRATION
OPWA Fund
DESCRIPTION
• Handled over 900 phone calls per month on
average from internal and external customers.
• In January 2011, became the administrator
of cemetery operations, providing customer
service to a new sector of businesses and
citizens.
• Continued progress on the Public Works
facility training room, as heating and air
conditioning was installed, and wiring was
completed for the sound system.
The main function of the Administration Division
of the Owasso Public Works Authority is to
provide support to the field operations divisions
and serve the citizens of Owasso in a courteous
and professional manner, with quality service.
Established the Public
Works Department
Facebook page in an effort
to provide immediate
updates relating to
department-related
activities, events, and
information to Owasso
residents and businesses.
BUDGET HIGHLIGHTS
• Additional repairs to the Public Works
Department facility, including ceiling tile
replacement throughout the main office and
floor tile replacement in the copy room and
hallways.
• Upgrade of department’s generator, allowing
Public Works to continue normal operations
in emergency situations.
• Replacement of the existing copy machine.
• Replacement of inspection vehicle, currently
unreliable for daily use, with new pickup
truck.
• Development and implementation of
a Strategic Plan for the Public Works
Department.
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(OPWA Fund 61-400)
- 75 -
UTILITY BILLING
OPWA Fund
DESCRIPTION
• From July 1, 2010 through March 3, 2011, the
Utility Department has set up approximately
1,300 new accounts (including transfers).
• Engaged in an analysis of existing rates and
fees, including a comparison to those of
surrounding cities. A number of the services
provided by the City are supported by
rates and/or fees, with some having been
implemented to offset a portion of the costs of
delivering those services or to provide funding
to increase the flexibility and availability
of services to citizens. Staff-recommended
changes were approved by the City Council,
and became effective October 1, 2010.
• Established monthly meetings to examine
water loss reports and determine if there may
be a more efficient way to identify areas of
loss.
The Utility Billing Department for the City of
Owasso is committed to delivering superior
customer service that meets the needs of our
residents, business owners, and others with
unsurpassed professionalism, politeness, and
promptness. The Utility Billing Department
exists primarily for the purpose of providing the
best possible customer service to the citizens
of Owasso regarding their utility billing issues.
The Department is committed to providing this
service with honesty, integrity, fairness, and with
a commitment to excellence while complying
with City ordinances and policies.
One of the many responsibilities of the
Customer Service Department is managing
the City’s billing for water, wastewater,
stormwater, refuse, and ambulance service.
Other responsibilities include establishing
new accounts, finalizing customer accounts,
processing of all utility bills, processing of all
payments, customer inquiries, and providing
information to new and existing customers.
BUDGET HIGHLIGHTS
Increased ease of payment
methods for Utility Billing
customers by continuing
to market the e-Gov online
payment system, resulting
in the processing of over
11,500 payments via the
online portal and increased
customer satisfaction.
• An increase in funding for normal operations
by approximately $6,250 as a result of
additional fees for utility billing expenses
and bank card service fees.
• No capital outlay expenses have been
requested.
- 76 -
(OPWA Fund 61-405)
- 77 -
WATER
DISTRIBUTION
OPWA Fund
DESCRIPTION
• Repaired 278 service line water leaks.
• Installed 106 new residential and commercial
service connections.
• Repaired seven (7) fire hydrants, and replaced
five (5) others.
• Initiated the engineering design for installation
of 700 feet of 12” water line for the tie in
on Owasso expressway in front of Classic
Chevrolet.
• Continued to meet the national average of 10%
to 12% annual water loss.
The Water Division of the Public Works
Department is responsible for the repair and
maintenance of the City water distribution
utility system, and provides new water service
installations to residential and commercial
customers. The mission of the division is to
provide safe, quality, uninterrupted water
service with acceptable flow and pressure. The
Water Division is also dedicated to providing its
customers with excellent and highly responsive
service.
Tested over 300 water
samples during FY 2011 in
an effort to ensure that
Owasso’s residents are
provided with the safest
and highest quality water
as possible.
BUDGET HIGHLIGHTS
• The material purchase and installation of a
12” water line from the Bailey Medical Center
entrance to 106th and Mingo. The installation
will be performed by City personnel.
• The material purchase and installation of a
12” water line along the east service road in
front of Classic Chevrolet. The installation
will be performed by City personnel.
• Interior improvements to the Highway 169
Water Tank.
• A decrease in the annual water loss average
to 8%.
• Identification and implementation of
procedures which will reduce process costs.
• Increased funding for Other Services and
Charges for consulting services required for
the Chloramine conversion.
- 78 -
(OPWA Fund 61-420)
- 79 -
WASTEWATER
TREATMENT PLANT
OPWA Fund
DESCRIPTION
• Complied with Oklahoma Department of
Environmental Quality (ODEQ) water quality
permit requirements for City of Owasso
Wastewater Treatment Plant discharge.
• Purchased new incubator due to the increase
in water quality testing performed by the lab.
In addition, a portable probe was purchased
to increase the efficiency of testing the water
quality in the discharge creek.
• Installed a new software program for
recording process data and calculating
sensitive permit requirement data.
The Wastewater Treatment Plant Division of
the Public Works Department is responsible for
providing cost-effective treatment of sewage
collected in the service area, using the best
available technologies to produce a discharge
in conformance with established regulatory
criteria. The primary mission of the division is
to provide a safe and efficient, high-quality,
environmentally sensitive wastewater treatment
system to serve the needs of the City of Owasso.
The division provides wastewater treatment,
equipment maintenance, and service in a
cooperative, effective, professional, courteous,
responsibe, and equitable manner.
BUDGET HIGHLIGHTS
Continued the upgrade of
the Wastewater Treatment
Plant, which is on schedule
and will be complete
by the summer of 2011,
thus helping to ensure
a quality effluent and a
healthy environment in
downstream tributaries.
• Capital outlay for the purchase of a Hach
DR 2800 Spectrophotometer and Solitax
Analyzers. The purchase of the Solitax
Analyzers will be installed in the clarifiers
to monitor sludge depth and alarm the
operators before an organic matter can
pollute the effluent water.
- 80 -
(OPWA Fund 61-450)
- 81 -
WASTEWATER
COLLECTIONS
OPWA Fund
DESCRIPTION
• Completed internal inspection of 30,295 linear
feet of sanitary sewer line located in various
additions throughout the City of Owasso.
• Cleaned 213,395 linear feet of sanitary sewer
line.
• Repaired 54 manholes and 4 pinpoint
repairs that were identified during internal
inspections.
• Began initial phase of collecting flow
monitoring data that will identify stormwater
inflow and infiltration into the sanitary sewer
system, as the areas of concern are corrected;
an increased collection system capacity will
reduce future capital and operational cost.
• Applied root control product to 12, 465 linear
feet of sanitary sewer line.
• Initiated upgrade of the 117th St lift station.
• Initiated installation of the Meadowcrest relief
line.
• Began research for the implementation of a
fats, oil, and grease reduction program.
• Design of Santa Fe lift station is 95% complete.
The Wastewater Collections Division of the
Public Works Department is responsible for the
operation and maintenance of the City gravity
sewers and force mains in accordance with local,
State, and Federal requirements. The mission of
the division is to ensure safe, reliable, and cost
effective wastewater conveyance services to
residents and businesses for the protection of
public health and the environment.
Completed 76th Street
Interceptor Project,
providing 3,700 acres
of developed and nondeveloped land with access
to the City’s gravity sewer
system.
BUDGET HIGHLIGHTS
• Continued funding for additional smoke
testing to identify inflow and infiltration of
the sanitary sewer lines.
• Continued funding for a root control program
which will help reduce dry weather sanitary
sewer overflows.
• Replacement of an existing manhole located
on the Elm Creek Interceptor.
• Wastewater system improvements include
the upgrade of the Santa Fe lift station.
• Initiation of the design for the upgrade of the
Ranch Creek Interceptor.
• Replacement of a 1995 model backhoe,
currently in need of ma jor repairs.
• Purchase of new confined space entry
equipment.
- 82 -
(OPWA Fund 61-455)
- 83 -
REFUSE
COLLECTIONS
OPWA Fund
DESCRIPTION
• Continued to refine the automated collection
system in an effort to maximize the division’s
return on investment.
• Distributed informational flyer on cart
placement for the automated collection
system.
• Continued to review the automated truck
collection routes and efficiency ratings.
• Enhanced employee skills, safety, knowledge,
and capabilities through continuous on-the-job
training initiatives.
• Conducted observation rides with each refuse
worker to evaluate work methods and route
efficiency.
• Continued to provide instruction and training
of the recommended safety practices and
the proper operation of the refuse collection
vehicles with each division employee.
• Continued to provide training for proper
maintenance, service, trouble-shooting, and
repair of the refuse collection vehicles with
staff members.
The Refuse Division of the Public Works
Department is responsible for the collection
and disposal of residential refuse/yardwaste
materials, as well as the distribution and
repair of refuse containers. The mission of the
Refuse Division is to provide a comprehensive,
responsive, environmentally safe, efficient,
and cost-effective solid waste collection and
disposal program for the citizens of Owasso.
BUDGET HIGHLIGHTS
• Annual Free Landfill Day.
• Bi-annual household pollutant collection
event.
• Two (2) neighborhood clean-up events.
• Installation of a concrete slab and fencing for
the division’s container area.
Maintained 99% sameday service delivery rate
for curbside refuse and
yardwaste collection, and
enhanced equipment life
and promoted prompt
equipment maintenance
by emphasizing daily
maintenance.
- 84 -
(OPWA Fund 61-480)
- 85 -
RECYCLE CENTER
OPWA Fund
DESCRIPTION
• Continued to divert the highest possible
volume of materials from the waste stream
through increasing accepted items and
materials.
• Distributed educational literature to the public
promoting the benefits of recycling.
• Conducted public outreach activity to promote
recycling.
• Improved the appearance, efficiency, and
functionality of the center by completing
the tire collection area and completing the
purchase and installation of a cardboard
compactor.
• Provided customer-oriented services to
Owasso residents by continuing to sponsor
seasonal clean-up events.
• Designed and conducted a customer survey to
gather opinions on how to improve services.
• Created a short- and long-term planning
committee for the development of a
sustainable recycle program, with the ideal
planning goal of zero waste.
The Recycle Center exists to encourage and
educate the public on environmental and
recycling issues, conserve landfill space, and
reduce unlawful roadside dumping. The mission
of the Center is to provide a state-of-theart, safe, clean, and customer-friendly waste
disposal and recycling facility to the citizens of
Owasso.
BUDGET HIGHLIGHTS
• Development of a Recycle Master Plan and
preliminary design for a new recycling
facility.
• Installation of an automated gate at the east
yardwaste area entrance.
• Staff manufacture of a recycle trailer for a
remote collection site pilot project.
• Refrigerant collection tools and equipment to
provide a new collection service for Recycle
Center customers.
Continued to reduce
the volume of materials
in the waste stream by
implementing a full-time
tire collection service,
additional battery
collection services, and
a new metals collection
service.
- 86 -
(OPWA Fund 61-485)
- 87 -
- 88 -
OPGA
FUND
In 2011 and 2012,
cooperative partnerships
to redesign bunkers at
Bailey Ranch Golf Course
resulted in savings of
$16,500 in project costs,
and a 40% reduction in
further maintenance costs
for the bunkers.
- 91 -
OPGA FUND SUMMARY
- 92 -
- 93 -
BAILEY RANCH
GOLF CLUB
OPGA Fund
DESCRIPTION
• Contracted ma jor bunker renovations on holes
#5 and #9, funded by a $25,000 donation
from the Bailey Foundation and resulting in
improved aesthetics and playing conditions,
and a 40% reduction in maintenance costs for
those bunkers.
• Contracted the removal and reconditioning of
the main irrigation pump motor.
• Replaced 28,300 square ft of Bermuda fairway
sod due to weather-related damages from the
winter.
• Contracted the renovation of greens #12, #13,
and #14, necessitated by weather-related
damages.
• Refurbished and re-installed nine (9) greens
fans, and contracted electrical power supply
installation to aid air flow on holes #1, #12 and
#13 greens.
• Completed a ma jor bridge replacement
project on hole #16 with the assistance of
Public Works and a bridge donated by Tulsa
County. Project included the demolition of the
railroad tie retaining wall and bridge, and the
The purpose of the Bailey Ranch Golf Club is to
provide the City of Owasso with a championship
caliber golf course and recreational
opportunities for the citizens of Owasso and the
surrounding Tulsa area. Understanding that a
golf course can play a vital role in the decision
making process of families and businesses
seeking to relocate, Bailey Ranch Golf Club
ensures that Owasso will continue to provide
this key recreational amenity to complement
Owasso’s quality of life. The goal at Bailey Ranch
Golf Club is to provide high levels of customer
service, offer a fun and friendly atmosphere,
and strive for excellent course conditions. This is
accomplished through teamwork, training, and a
desire to exceed customer expectations.
BUDGET HIGHLIGHTS
• Continued increase in the acreage of native
grass areas in an effort to reduce excessive
mowing and emissions.
Completed in-house
renovations of bunkers on
holes #7, 9, 11, and 14 at
an estimated savings of
$16,500, updates which will
result in a 40% reduction
in maintenance costs for
those bunkers.
- 94 -
GOLF PRO SHOP
OPGA Fund
(OPGA Fund 55-600)
- 95 -
CART OPERATION
OPGA Fund
(OPGA Fund 55-605)
- 96 -
COURSE
MAINTENANCE
OPGA Fund
(OPGA Fund 55-610)
- 97 -
FOOD &
BEVERAGE
OPGA Fund
(OPGA Fund 55-670)
- 98 -
ADMINISTRATION
OPGA Fund
(OPGA Fund 55-690)
- 99 -
- 100 -
OTHER
FUNDS
CDBG funding, combined
with dollars from the Vision
2025 package, helped
create a reinvigorated
community space at
Rayola Park - with new
lighting for safer walking,
improved path surfaces,
and a redesigned water
channel with relaxing
water effects.
AMBULANCE SERVICE FUND
DESCRIPTION
The Ambulance Service Fund is established by City Ordinance to account for the operation of the
City’s ambulance service. Allocated revenue is 85% of receipts for ambulance billings and 50% of
receipts for ambulance subscriptions.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for emergency medical services provided by
the Owasso Fire Department, funding for non-emergency services offered to citizens, funding for a
citizen CPR instruction program, and funding for the continuation of professional services, with the
anticipation of a 6% increase in emergency call volume.
- 103 -
AMBULANCE CAPITAL FUND
DESCRIPTION
The Ambulance Capital Fund is established by City Ordinance to receive 15% of the revenue from
the ambulance billings and 8.6% of the revenue from ambulance subscriptions. Expenditures are for
capital outlay for the ambulance service.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes an allocation of $16,000 for an Autopulse device;
$35,000 for a heart monitor/defibrillator that will only be purchased if an existing unit fails; and
$1,800 for computer replacement.
- 104 -
PUBLIC SAFETY CAPITAL FUND
DESCRIPTION
The Public Safety Capital Fund is established by City Ordinance to account for 41.4% of the revenue
received from ambulance subscriptions. Expenditures are for capital outlay for the Fire and Police
Departments.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for capital outlay for the Fire and Police
Departments. Budgeted capital outlay for the Fire Department includes: $28,000 for emergency
communications radios; $16,000 for fire hose and nozzles; $7,000 for replacement air cylinders;
$12,500 for computer replacement; $225,000 for a replacement chassis for the department’s water
tanker; and $70,000 for two emergency response staff vehicles.
Budgeted capital outlay for the Police Department includes: $42,625 for the procurement of
additional patrol cars to manage the aging vehicle fleet and ensure optimal response to calls for
service, and $82,500 for the construction of Phase I of a Firearms Range.
- 105 -
E-911 FUND
DESCRIPTION
The E-911 Fund is used to account for the revenue received from the emergency service fee on
telephone bills. Telephone service providers collect the fee and remit it monthly to the City. Funds
are used to pay monthly service charges for the 911 system. Remaining funds may be used for any
other emergency communications needs.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for updated radio dispatch equipment
necessary to meet P-25 requirements.
- 106 -
CEMETERY CARE FUND
DESCRIPTION
The Cemetery Care Fund is required by state statutes and is used to account for 12.5% of the
revenue from the cemetery service fees (lot sales and interments). These funds may only be used
for capital improvements to the cemetery.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding in the amount of $2,700 to replace cemetery
signage.
- 107 -
EMERGENCY SIREN FUND
DESCRIPTION
The Emergency Siren Fund is used to account for the per-acre fees received when new subdivisions
are platted, as required by subdivision regulations. Funds are used for the acquisition, repair,
replacement, and purchase of emergency sirens.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes contingency funding for any repairs that may arise
during the year.
- 108 -
JUVENILE COURT FUND
DESCRIPTION
The Juvenile Court Fund is used to account for fines generated as a result of the prosecution of
juveniles under the “Agreement for Municipal Court Jurisdiction Concerning Juveniles.” Funds
are used for local programs that address problems of juvenile crime. The Juvenile Court has
jurisdiction over all cases that involve individuals under the age of 18 who have violated the City’s
non-traffic ordinances.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for youth offender programs.
- 109 -
HOTEL TAX FUND
DESCRIPTION
The Hotel Tax Fund is established by City Ordinance to account for revenue received from the 5%
excise tax on hotel and motel rooms. Funds are used to promote economic development, culture,
and tourism. 2% of the tax is designated by City Council Resolution to fund the Owasso Strong
Neighborhood Initiative.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for economic development and tourism
programs such as the 4th of July fireworks show, the Holly Trolley, and the annual Owasso
Economic Summit. The Strong Neighborhood program includes funding for neighborhood grants
and clean-up days.
- 110 -
STRONG
NEIGHBORHOOD
INITIATIVE
DESCRIPTION
• Continued efforts in the establishment of
Neighborhood Associations.
• Built working relationships with residents and
neighborhood groups to promote partnerships
between the City and neighborhoods.
• Finalized set-up of the Neighborhood Matching
Grant Program.
• Successfully held Block Party 2010, with one of
the largest number of residents participating
in this annual neighborhood event.
• Along with a committee of residents, formed
Owasso CARES and held initial events such as
Owasso CARES Day to encourage service.
• Worked with the Public Works Department
and Police Department to develop the Alert
Neighborhood and Street Sign Topper
Program, and coordinated the first meetings
with neighborhoods and the installation of
signs.
• Coordinated the launch of the City’s Volunteer
Program.
The Owasso Strong Neighborhood Initiative
was established in FY 2010 to focus efforts
and resources on building viable, thriving
neighborhoods as the key to long-term
community sustainability and stable home
values. The initiative’s mission is to partner
with neighborhood stakeholders to identify
opportunities to preserve and improve the
physical, social, and economic strength
of Owasso neighborhoods; to support
neighborhood self-reliance; and to enhance the
quality of life for residents through communitybased problem solving and public/private
cooperation, so that Owasso is as attractive
tomorrow as it is today.
Planned and coordinated
Owasso CARES Day and
other volunteer projects
throughout the City in an
effort to improve Quality
of Life throughout Owasso
and create a sense of
community through service.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget will increase
by approximately 2% in relation to a projected
increase in Hotel revenue, and includes funding
for the following:
• Facilitating neighborhood activities such
as establishing associations, holding
neighborhood meetings, assisting in selfreliance building, and helping resolve issues
in neighborhoods.
• Continuing to improve access to information
and resources that support neighborhoods
and the community.
• Special Block Party 2011 event to build unity
and service throughout the community.
• Neighborhood clean-up days.
• Neighborhood Matching Grant Program.
• Owasso CARES events to promote
community service.
• Increased utilization of electronic
communications with neighborhood groups
and citizens in an effort to cut back on the
use of paper and ink.
- 111 -
STORMWATER MANAGEMENT FUND
DESCRIPTION
The Stormwater Management Fund is established by City Ordinance to account for revenues
derived from the stormwater utility service charge. Funds are used for expenses attributable to
stormwater management services.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for a street sweeper, a two-way radio, the
Stormwater Channel Maintenance Program, Three Lakes drainage channel improvements, Silver
Creek Pond project, Brookfield Crossing drainage project, Bailey Ranch Golf Course drainage
improvement project, and funds for the replacement of a storm inlet and a manhole raising project.
- 112 -
CAPITAL IMPROVEMENTS FUND
DESCRIPTION
The Capital Improvements Fund is used to account for the proceeds of debt to fund capital projects
and for the money remaining from the one-cent capital improvements sales tax after payment of
principal and interest on debt to fund capital projects. The expenditure items in this budget are
based on priorities and recommendations established by the Capital Improvements Committee and
approved by the City Council.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for the 86th Street from Main Street to
Memorial Drive widening project, the 106th and Garnett road widening project, the Annual Street
Rehabilitation Program, and grant matching funds for the proposed Ranch Creek Trail.
- 113 -
PARK DEVELOPMENT FUND
DESCRIPTION
The Park Development Fund is used to account for the revenue received from building permit
charges required by ordinance as in-lieu-of payments in subdivisions that do not donate park
property. Funds are used for improvements to and development of the park system.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding in the amount of $6,000 for restroom lighting
improvements.
- 114 -
CDBG FUND
DESCRIPTION
The Community Development Block Grant (CDBG) Fund is used to account for revenue from state
and federal grants. Funds are used for infrastructure capital improvements as specified in the grant
contracts.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes grant funding received through the Community
Development Block Grant. A project has not been identified for the use of these funds.
- 115 -
CITY GARAGE FUND
DESCRIPTION
The City Garage Fund is an internal service fund used to account for the financing of goods and
services provided by one department to other departments of the City. The City Garage bills
departments for vehicle parts, services, and overhead actually used for that department. The City
Garage also coordinates the use of outside vendors for warranty and specialized work not feasible
to do in-house.
BUDGET HIGHLIGHTS
The recommended FY 2013 budget includes funding for normal operations, training classes for
Compressed Natural Gas vehicles, repairs to the generator, and a new freon recovery system for
vehicle air conditioning units.
- 116 -
WORKERS’ COMPENSATION
SELF-INSURANCE FUND
DESCRIPTION
The Workers’ Compensation Self-Insurance Fund is used to account for the fees paid to selfinsure for the payment of expenses of workers’ compensation benefits for all City employees.
Expenditures from this fund are approved by the Council, but, by Ordinance, are not subject to
limitations on spending amounts as are other City purchases. Financing is provided through a
percentage of every payroll. The fund is administered by the Human Resources Department.
BUDGET HIGHLIGHTS
To reduce risk and exposure to the City, the recommended FY 2013 budget includes funds which will
allow Human Resources to work with a Third Party Administrator and City Departments to reduce
the frequency and severity of Workers’ Compensation claims; funds to continue the process of
upgrading the Risk Management Manual; and funds for improving reporting capabilities for annual
excess coverage renewal.
- 117 -
GENERAL LIABILITY / PROPERTY
SELF-INSURANCE FUND
DESCRIPTION
The General Liability / Property Self-Insurance Fund is used to account for the fees paid to selfinsure for general liability, property, and vehicle collision risk. Funds are used to administer and pay
claims of the self-insurance program. Financing is provided through billings to the General Fund,
OPWA, and OPGA. The fund is administered by the Human Resources Department
BUDGET HIGHLIGHTS
To reduce risk and exposure to the City, the recommended FY 2013 budget includes funding for
the Human Resources Department to coordinate proactive and preventative training targeted
specifically at supervisors in the area of sexual harassment, hostile work environment, and
reasonable suspicion drug testing.
- 118 -
HEALTHCARE
SELF-INSURANCE FUND
DESCRIPTION
The Helathcare Self-Insurance Fund is used to account for the fees paid to self-insure for employee
healthcare benefits. Funds are used to administer and pay claims of the self-insurance program.
Financing is provided through premiums charged to employees and departments for health, dental,
and vision coverage. The fund is administered by the Human Resources Department.
BUDGET HIGHLIGHTS
To reduce risk and exposure to the City, the recommended FY 2013 budget includes funding for
the provision of on-site Biometric screening for employees (at no cost to the employee), with
participation in the Biometric screening resulting in a waiver of premium increase. The FY12 budget
also includes funding for the provision of on-site flu shots to employees at no cost to the employee;
and funding for programs which will allow the City to continue to educate employees on the
importance of health and wellness.
- 119 -
SINKING FUND
DESCRIPTION
The Sinking Fund is a fund established to account for the levy of ad valorem taxes to pay the
principal and interest on general obligation bonds and judgments awarded against the city.
- 120 -
CITY OF OWASSO, OKLAHOMA
SINKING FUND
COUNTY EXCISE BOARDS’ APPROPRIATION OF INCOME AND REVENUES
2011-2012 ESTIMATE OF NEEDS
1.
To Finance Approved Budget in the Sum of (From page 114, Line 25)
$113,334
Appropriation Other Than 2012 Tax
0
2.
Excess of Assets Over Liabilities
0
3.
Other Deductions
0
4.
Balance Required to Raise (Line 1, Less Line 2 and 3)
$113,334
5.
Add 5% for Delinquent Tax
$5,667
6.
Gross Balance of Requirements Appropriated from
2011 Ad Valorem Tax
$119,001
Approved by the City Council of the City of Owasso on the 21st day of June, 2011.
Doug Bonebrake, Mayor
ATTEST:
(seal) City Clerk
- 121 -
- 122 -
APPENDIX &
GLOSSARY
During FY 2011-2012,
Owasso witnessed an
overall increase of XX%
in sales tax revenue,
exceeding budget
expectations and helping
pave the way for a greater
quality of life through
increased funding for core
public services.
DETAIL OF REVENUES
All Funds
- 125 -
- 126 -
- 127 -
- 128 -
- 129 -
- 130 -
- 131 -
SALES TAX
NARRATION
USE OF SALES TAX
The City of Owasso receives three cents in sales tax for the funding of municipal government
activities. One cent of the sales tax is restricted to funding capital projects or debt service for
capital projects. The remaining two cents of sales tax funds City operations and is pledged to the
OPWA for debt service. The following narration provides an accounting of how the one cent and
two cent funds break down, and how the revenue is expended.
- 132 -
GLOSSARY
Terms & Definitions
-AACCOUNT
An entity for recording specific revenues or expenditures, or for grouping related or similar
classes of revenues and expenditures and recording them within a fund or department.
ACCOUNTING SYSTEM
The total set of records and procedures that are used to record, classify, and report
information on the financial status and operations of the entity. (See also Accrual Basis,
Modified Accrual Basis, and Cash Basis).
ACCRUAL BASIS
The method of accounting under which revenues are recorded when they are earned (whether
or not cash is received at the time), and expenditures are recorded when goods and services
are received (whether cash disbursements are made at the time or not).
APPROPRIATION
An authorization or allocation made by the legislative body that permits officials to incur
obligations against, and to make expenditures of, governmental resources (revenues).
APPROPRIATION BALANCE
The available appropriation remaining after expenditures, encumbrances, and commitments
have been subtracted from the appropriation.
ASSET
Resources owned or held by a government which have monetary value.
Employee positions, which are authorized in the adopted budget, to be filled during the year.
BOND
-B-
A long-term IOU or promise to pay. It is a promise to repay a specified amount of money (the
face amount of the bond) on a particular date (the maturity date). Bonds are primarily used to
finance capital projects.
GENERAL OBLIGATION BOND
A type of bond that is backed by the full faith, credit, and taxing power of the government.
REVENUE BOND
A type of bond that is backed only by the revenues from a specific enterprise or project,
such as a utility system.
BOND REFINANCING
The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
- 133 -
BUDGET
A plan of financial activity for a fiscal year indicating all planned revenues and expenditures or
expenses for the budget period. The City of Owasso’s fiscal year is July 1 through June 30.
BUDGET CALENDAR
The schedule of key dates which a government follows in preparation and adoption of the
budget.
BUDGET RESOLUTION
The legal means by which the budget is adopted.
BUDGET SUPPLEMENT
The legal means by which an adopted estimated revenue or expenditure appropriation is
increased or decreased.
BUDGET TRANSFER
Allows for the movement of appropriation funds between accounts within the same department
or between departments. This action only requires City Manager approval.
BUDGETARY BASIS
This refers to the basis of accounting used to estimate financing sources and uses in the
budget. It is different from GAAP basis of accounting.
BUDGETARY CONTROL
The control or management of a governmental expenditures in accordance with the
approved budget for the purpose of keeping expenditures within the limitations of available
appropriations and resources.
CAPITAL ASSETS
-C-
Assets of significant value and having a useful life of ten years. Capital assets are also called
fixed assets.
CAPITAL IMPROVEMENT FUND
The appropriation of other revenue for improvements to facilities and other infrastructure.
The City budgets for Capital projects or new capital projects. Approval of capital projects is
granted through the Capital Improvements Committee and the City Council. The Third Penny
Sales Tax accounts for the ma jority of financing resources of capital projects.
CAPITAL IMPROVEMENT
Any significant physical acquisition, construction, replacement, or improvement to a City.
CAPITAL IMPROVEMENT PROGRAM (CIP)
The process of planning, monitoring, programming, and budgeting over a multi-year period
used to allocate the City’s capital moneys, undertaken by the City’s Capital Improvement
Committee.
- 134 -
CAPITAL OUTLAY
One of five expenditure account categories used to account for the purchase of any item with
a useful life greater than one year. Included are vehicles, heavy equipment, other equipment,
personal computers, and some office furniture.
CAPITAL PROJECT
Ma jor construction, acquisition, or renovation activities which add value to a government’s
physical assets or significantly increase their useful lives. Also called capital improvements.
CARRYOVER
Appropriated funds that are encumbered during the fiscal year and are allowed to be retained
in the budget of the next fiscal year for the purpose designated.
CASH BASIS
A basis of accounting in which transactions are recognized only when cash is increased or
decreased.
CHARGES FOR SERVICES
Revenues received for services performed or delivered by the City.
COMMODITIES
Expendable items that are consumable or have a short life span. Examples include office
supplies, gasoline, minor tools, and road salt.
CONTINGENCY
A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise
budgeted.
CONTRACTUAL SERVICES
Services rendered to a government by private firms, individuals, or other governmental
agencies. Examples include utilities, rent, maintenance agreements, and professional
consulting services.
COST-OF-LIVING ADJUSTMENT (COLA)
An increase in salaries to offset the adverse effect of inflation or rising prices.
CURRENT BUDGET
The original budget as approved by the City Council, along with any carryover encumbrances
from the prior fiscal year, and any transfers or amendments that have been made since July 1.
DEBT SERVICE
-D-
The cost of paying principal and interest on borrowed money according to a predetermined
payment schedule.
DEFICIT
The excess of an entity’s liabilities over its assets or the excess of expenses over revenues
during a single accounting period.
- 135 -
DEPARTMENT
The basic organizational unit of government which is functionally unique in its delivery of
services.
DEPRECIATION
Expiration in the service life of capital assets, attributable to wear and tear, deterioration,
action of the physical elements, inadequacy, or obsolescence.
DEVELOPMENT-RELATED FEES
Those fees and charges generated by building, development, and growth in the community.
Included are building permits, development review fees, and zoning, platting, and subdivision
fees.
DISBURSEMENT
The expenditure of monies from an account.
DIVISION
A sub-unit of a department which encompasses a substantial portion of the duties assigned to
a department. May consist of several activities.
EMPLOYEE BENEFITS
-E-
Contributions made by a government to meet commitments or obligations for employee fringe
benefits. Included are the government’s share of costs for Social Security and the various
pensions, medical, and life insurance plans.
ENCUMBRANCE
Obligations made by a government to meet commitments or obligations.
ENTERPRISE (PROPRIETARY) FUNDS
Established to account for revenues and expenditures generated by City functions for which
customers are charged a fee. (For example: Owasso Public Works Authority)
EXPENDITURE
The payment of cash on the transfer of property or services for the purpose of acquiring an
asset, service, or settling a loss.
Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of
goods received or services rendered are recognized whether cash payments have been made
or not. Where accounts are kept on a cash basis, expenditures are recognized only when the
cash payments for the above purposes are made.
EXPENSE
Charges incurred (whether paid immediately or unpaid) for operations, maintenance, interest,
or other charges.
- 136 -
FINES AND FORFEITURES
-F-
A revenue source that consists primarily of fines from the Municipal Court.
FISCAL POLICY
A government’s policies with respect to revenues, spending, and debt management as these
relate to government services, programs, and capital investment. Fiscal policy provides an
agreed-upon set of principles for the planning and programming of government budgets and
their funding.
FISCAL YEAR
A twelve-month period designated as the operating year for accounting and budgeting
purposes in an organization. The City of Owasso’s fiscal year is July 1 through June 30.
FIXED ASSETS
Assets of long-term character that are intended to continue to be held or used, such as land,
buildings, machinery, furniture, and other equipment. Capital assets are also called fixed
assets.
FULL FAITH AND CREDIT
A pledge of a government’s taxing power to repay debt obligations.
FULL-TIME EQUIVALENT POSITION
A part-time position converted to the decimal equivalent of a full-time position based on 2,080
hours per year.
FUNCTION
A group of related activities aimed at accomplishing a ma jor service or regulatory program for
which a government is responsible (e.g. - public safety).
FUND
An independent accounting entity with a self-balancing set of accounts for recording all
revenues and all related liabilities and residual equities or balances, along with any changes
to the above. In other words, each fund is separate from every other fund and maintains
records of all income and expenditures for the fund. By law, expenditures cannot exceed the
revenues. As an example, a fund is like an individual checking account. Income is recorded
in, expenditures are recorded out, and one cannot spend more than one has available in the
account.
FUND BALANCE
The excess of assets of a fund over its liabilities, reserves, and carryover. The following fund
balance distinctions are in accordance with Governmental Accounting Standards Board (GASB)
#54 guidelines:
ASSIGNED FUND BALANCE
This refers to the fund’s intended use of resources. Such intent would have to be
established by the governing body itself or by a body or official delegated by the
governing body.
- 137 -
COMMITTED FUND BALANCE
Reflects the amount of the fund balance that is constrained by limitations that the
government imposes upon itself at its highest level of decision making and that remain
binding unless removed in the same manner.
NON-SPENDABLE FUND BALANCE
Represents resources that are not in spendable form or are legally or contractually
required to be maintained intact. Non-spendable form may include, but is not limited to,
supplies inventories and prepaid items, the long-term portion of loans receivable, and nonfinancial assets held for resale. Legal or contractual requirements may include but are not
limited to the principal of an endowment or a revolving loan fund.
RESTRICTED FUND BALANCE
Resources of a fund that are subject to externally enforceable legal restrictions. Such
restrictions can be externally imposed by creditors, grantors, contributors, or laws of other
governments, or imposed by law through constitutional provisions or enabling legislation.
UNASSIGNED FUND BALANCE
The total fund balance in the general fund in excess of the non-spendable, restricted,
committed, and assigned fund balance.
GAAP
-G-
Generally Accepted Accounting Principles. Uniform minimum standards for financial
accounting and recording, encompassing the conventions, rules, and procedures that define
accepted accounting principles.
GENERAL FUND
Serves as the primary operating fund for the City of Owasso. All general operations that are
not accounted for otherwise are financed from this primary operating fund.
GOAL
A statement of broad direction, purpose, or intent based on the needs of the community. A goal
is general and timeless.
GRANTS
A contribution by a government or other organization to support a particular function. Grants
may be classified as either operational or capital, depending upon the grantee.
HOURLY EMPLOYEE
-H-
An employee who is paid on a per-hour basis.
INFRASTRUCTURE
-I-
The physical assets of a government (streets, waterlines, sewers, public buildings, parks, etc.).
- 138 -
INTERFUND TRANSFERS
The movement of monies between funds of the same governmental entity.
INTERGOVERNMENTAL REVENUE
Funds received from federal, state, and other local government sources in the form of grants,
shared revenues, and payments in lieu of taxes.
INTERNAL SERVICE CHARGES
The charges to user departments for internal services provided by another department of the
city.
INTERNAL SERVICE FUNDS
Funds used to account for Internal Service charges and expenditures (e.g. - Workers’
Compensation, General Liability/Property, and Healthcare Self-Insurance Funds).
LEVY
-L-
To impose taxes for the support of government activities.
LICENSES AND PERMITS
Revenues that come from the City’s efforts to provide licenses to business and inspection
services to enforce compliance with minimum requirements for building and operating safety.
LONGEVITY
Employee compensation payments made in recognition of a certain minimum number of years
employed full-time with the same entity.
LONG-TERM DEBT
Debt with a maturity of more than one year after the date of issuance.
MATCHING FUNDS
-M-
Requirement that a grant recipient contribute resources to a program that equal or exceed a
pre-determined percentage of amounts provided by the grantor.
MATERIALS AND SUPPLIES
May include articles and commodities which are consumed or materially altered when used,
such as office supplies, operating supplies, and repair and maintenance supplies, as well as
all items of expense to any person, firm, or corporation rendering a service in connection with
repair, sale, or trade of such articles or commodities.
MILL
The property tax rate which is based on the valuation of property. A tax rate of one mill
produces one dollar of taxes on each $1,000 of net assessed property valuation.
- 139 -
MISCELLANEOUS REVENUE
A revenue category that is comprised of revenue sources that do not fit the other categories of
Taxes, Licenses and Permits, Intergovernmental Revenue, Charges for Services, and Fines and
Forfeitures.
MODIFIED ACCRUAL BASIS
The method of accounting under which expenditures other than accrued interest on general
long-term debt are recorded at the time liabilities are incurred, and revenues are recorded
when received in cash, except for material and/or available revenues, which should be accrued
to reflect properly the taxes levied and the revenue earned.
NET BUDGET
-N-
The legally adopted budget, less all interfund transfers and inter-departmental charges.
OBJECT OF EXPENDITURE
-O-
An expenditure classification, referring to the lowest and most detailed level of classification,
such as utilities, office supplies, chemicals, or furniture.
OBJECTIVE
Something to be accomplished in specific, well-defined, and measurable terms, and that is
achievable within a specific time frame.
OBLIGATIONS
Amounts which a government may be legally required to meet out of its resources. They
include not only actual liabilities, but also encumbrances not yet paid.
OPERATING BUDGET
This sets the plan for the day-to-day operations of the City. The City budgets operating funds
annually, based on historical expenditures, priorities set forth by the elected officials, and
economic conditions. Sales Tax Revenues and Utility Billing Charges provide the ma jority of
the resources available for use within the operating budget.
OPERATING EXPENSES
The cost of personnel, materials, and equipment required for a department to function.
OPERATING REVENUE
Funds that the government receives as income to pay for ongoing operations. It includes such
items as taxes, fees from specific services, interest earnings, and grant revenues. Operating
revenues are used to pay for day-to-day services.
ORIGINAL BUDGET
The adopted budget, as approved by the City Council before the start of a new fiscal year.
OTHER SERVICES AND CHARGES
One of five expenditure account categories used to account for the purchase of contractual
services and other intangible products such as security, temporary employment, professional
- 140 -
and landscaping services, leases, utilities and communications, and employee education and
travel.
PART-TIME EMPLOYEE/POSITION
-P-
An employee who works less than forty (40) hours per week and, generally, does not receive
benefits.
PERSONAL SERVICES
One of five expenditure account categories used to account for all costs related to
compensating employees, including employee benefits such as pension, social security,
uniform allowance, health insurance, workers’ compensation, etc.
PRIOR-YEAR ENCUMBRANCES
Obligations from previous fiscal years in the form of purchase orders or contracts, which are
chargeable to an appropriation, and for which a part of the appropriation is reserved. They
cease to be encumbrances when the obligations are paid or otherwise terminated.
PROJECT NUMBER
Used to identify any special activity, especially where specific reporting requirements exist
regarding the activity. These numbers are always used with capital projects and grants.
RESERVE
-R-
A portion of fund equity legally restricted for a specific purpose, or not available for
appropriation and subsequent spending. It is normally a set aside of funds for emergencies or
unforeseen expenditures not otherwise budgeted.
RESOURCES
Total amounts available for appropriation, including estimated revenues, fund transfers, and
beginning balances.
REVENUE
The yield from sources of income (such as taxes, licenses, fines, etc.) that the City collects and
receives for public use. Revenue increases the assets of a fund, while not increasing a liability,
or representing a repayment of expenditure, a cancellation of a liability, or an increase in
contributed capital.
REVENUE ESTIMATES
Projected revenue using both time series analyses and deterministic methods.
SEASONAL EMPLOYEE/POSITION
-S-
An employee hired during a peak period at an hourly rate (e.g. - Bailey Ranch Food & Beverage
workers, Stormwater & Drainage Control workers).
- 141 -
SHARED REVENUE
Taxes collected by the state are distributed, in part, back to the cities within the state in
proportion to their population. This apportionment is determined by the census conducted
every ten years. Includes revenues such as the Alcoholic Beverage Tax, Gasoline Tax, and
Tobacco Tax.
SINKING FUND
A fund established to pay for General Obligation Bond debt and judgments against the City.
SITE-BASED BUDGETING
A decentralized budget process, whereby budget preparation and development are based on
individual departmental sites.
SOURCES OF REVENUE
Revenues are classified according to their source or point of origin.
SUPPLEMENTAL APPROPRIATION
An additional appropriation made by the governing body after the budget year has started.
TAXES
-T-
Compulsory charges levied by a government for the purpose of financing services performed
for the common benefit of the people. This term does not include specific charges made
against particular persons or property for current or permanent benefit, such as special
assessments. Examples of tax revenues to the City of Owasso are franchise, sales, and use
taxes.
TRANSFERS IN/OUT
Amounts transferred from one fund to another to comply with legal requirements or to assist in
financing the services for the recipient fund.
UNENCUMBERED BALANCE
-U-
The amount of an appropriation that is neither expended nor encumbered. It is essentially the
amount of money still available for future purposes.
USER CHARGES
The payment of a fee for direct receipt of a public service by the party who benefits from the
service.
VARIABLE COST
-V-
A cost that increases/decreases with increases/decreases in the amount of service provided.
- 142 -

Fiscal Year 2012-13 Approved Budget

Transcription

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