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2012 Annual Operating Budget
City of Little Rock, Arkansas
With a daunting $8 million dollar budget shortfall on the horizon, City leaders asked
the citizens of Little Rock to support them in their effort to increase an inadequate ½-
cent sales tax that had been in place for the past seventeen (17) years. On
September 13, 2011, the citizens of Little Rock approved a one (1)-cent sales tax
increase that would allow the City to fill critical positions that have remained vacant
for many years and would provide Little Rock with the opportunity to move forward
with much needed programs and projects. The tax increase, which includes a
permanent 5/8-cent operations tax and a 3/8-cent ten (10)-year capital tax, will
provide additional Police Officers, more Code Enforcement Officers, new Fire and
Police facilities and a new emergency communications system.
On February 21, 2012, the Little Rock City Board of Directors approved Resolution
No. 13,440, which appointed the Little Rock Citizen’s Evaluation of New Tax (LR
CENT) Committee. The Committee, which is made of two (2) Co-Chairs, individuals
from each of the City’s seven (7) Wards and three (3) At-Large Members, will meet
on a quarterly basis to evaluate the spending of the additional revenue that will come
as a result of the recently enacted one (1)-cent sales tax increase.
City of Little Rock, Arkansas 2012 Operating Budget
City of Little Rock
2012 Annual Operating Budget
Bruce T. Moore
City Manager
Prepared by:
Department of Finance
Sara Lenehan, Finance Director
LaVerne DuVall, Budget Officer
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The enclosed 2012 Annual Budget is presented for your use and reference. The
annual budget is an appropriation document that authorizes spending for the
current year. Additionally, the budget document provides information concerning
the City’s organization structure and the City’s fiscal position.
The online version of the 2012 budget document and previous years can be
found on the City of Little Rock’s website located at: www.littlerock.org
If you have any comments, suggestions for improvement, or questions
concerning the City’s annual budget, please contact the Budget Office at (501)
371-4559. Thank you for your interest in the City of Little Rock.
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TABLE OF CONTENTS
INTRODUCTION Page
Title Page ............................................................................................................1
Budget Award......................................................................................................3
Table of Contents.................................................................................................5
Little Rock at a Glance.........................................................................................9
City of Little Rock Board of Directors.................................................................10
How to Use the Budget Document ....................................................................11
Management Team............................................................................................15
City of Little Rock Organizational Chart.............................................................17
City of Little Rock Operating Fund Structure .....................................................19
City Manger’s Transmittal Letter........................................................................21
Overall City Goals and Objectives.................................................................33
THE BUDGET PROCESS
The General Government Budget Process .......................................................37
Amending the Budget ........................................................................................39
Budget Policies ..................................................................................................40
Other Budget Procedures..............................................................................41
FINANCIAL STRUCTURE
Little Rock's Financial Structure.........................................................................43
Funds Controlled by the Governing Body..........................................................43
Fiscal Policies ....................................................................................................48
Other Agencies ..................................................................................................54
BUDGET SUMMARIES
Budget Summaries........................................................................................57
2012 Operating Fund Budget Summaries Graph..............................................58
General Fund Activity Graph .............................................................................59
Budget Summary by Fund Type....................................................................60
General Government Summary.....................................................................61
Special Revenue Funds.................................................................................62
Capital Project Funds. ...................................................................................65
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TABLE OF CONTENTS (CONTINUED)
Enterprise Funds ...........................................................................................68
Internal Service Fund ....................................................................................72
Fiduciary Funds.............................................................................................73
Debt Service Funds.......................................................................................75
2012 Long Term Forecast .............................................................................78
REVENUES
All Funds Operating Revenue Sources Graph ..................................................83
All Funds Operating Revenue Summary...........................................................84
General Fund Summary of Revenue.................................................................85
All Funds Operating Revenue Detail.................................................................86
Revenue Trends ................................................................................................91
General Fund Revenue Sources and Trends Graph.......................................104
EXPENDITURES
All Funds Expenditures by Classification Graph..............................................105
All Funds Department Budgets Summary .......................................................106
Summary of General Government Appropriations Graph ...............................107
General Fund Summary Graph .......................................................................108
Operating Budget Detail...................................................................................109
Staffing Summaries..........................................................................................113
City of Little Rock One Half Percent Sales Tax Graph ................................116
Other General Fund Budget Expenditures ......................................................117
Service Program Graph...................................................................................118
Service Program Category ..............................................................................119
Public Safety Revenue and Expenditure Comparisons...................................121
Public Safety Operating Expenditures as a Percentage of General Fund .....122
CAPITAL IMPROVEMENTS
Capital Funding................................................................................................123
Capital Project Funds Provided by Bond Issues .............................................123
Capital Project Funds Provided by Other Sources..........................................125
2012 Capital Improvements.........................................................................128
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TABLE OF CONTENTS (CONTINUED)
2012 Major Capital Projects ........................................................................128
Significant Routine Capital Expenditures.............................................129
Significant Non-Routine Capital Expenditures.....................................130
Significant Non-recurring Parks and Zoo Projects Funded
by the 2009A Capital Construction Revenue Bonds.......................130
Other Significant Non-Recurring Capital Improvements......................133
Capital Funding Activity Graphs ..................................................................140
DEBT MANAGEMENT
Debt Management.......................................................................................141
City’s Legal Debt Margin .............................................................................141
Debt Applicable to Debt Limit 2004 – 2011..................................................142
Summary of Bond Indebtedness..................................................................143
Future Debt Service.....................................................................................144
GENERAL FUND DEPARTMENTS
Mayor...............................................................................................................147
City Manager ...................................................................................................151
Board of Directors............................................................................................157
Community Programs......................................................................................161
City Attorney....................................................................................................167
District Court First Division..........................................................................173
District Court Second Division.....................................................................179
District Court Third Division.............................................................................185
Finance............................................................................................................191
Human Resources...........................................................................................197
Information Technology...................................................................................203
Planning and Development .............................................................................209
Housing and Neighborhood Programs ...........................................................215
Public Works General......................................................................................221
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TABLE OF CONTENTS (CONTINUED)
Parks and Recreation......................................................................................227
Fire ..................................................................................................................233
Police...............................................................................................................239
SPECIAL REVENUE FUND DEPARTMENT
Public Works Street.........................................................................................245
INTERNAL SERVICE FUND DEPARTMENT
Fleet Services..................................................................................................251
ENTERPRISE FUND DEPARTMENTS
Vehicle Storage Facility...................................................................................257
Waste Disposal................................................................................................263
River Market ....................................................................................................269
Zoo ..................................................................................................................273
Golf..................................................................................................................279
Jim Dailey Fitness and Aquatic Center............................................................285
APPENDIX
State and City Budget Statutes........................................................................291
Statistical Information.......................................................................................295
Glossary of Key Budget Terms........................................................................305
Glossary of Key Acronyms Terms...................................................................312
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LITTLE ROCK AT A GLANCE
Little Rock is the Capital City of Arkansas with a population of 193,524, and a
metropolitan area population of 699,757. More than one million individuals live
within a 70-mile radius of Little Rock. It is centrally located – where the southeast
meets the southwest, near the geographic center of Arkansas. Little Rock derives
its name from a small rock formation on the south bank of the Arkansas River called
la Petite Roche (French: “the little rock”). The “little rock” was used by early river
traffic as a landmark and became a well-known river crossing. Major industries
include: service; medicine; government; retail; technology; and manufacturing.
Little Rock remains a vital job center within the central Arkansas region. During the
economic downturn experienced in 2008 and 2009, the City benefitted from the
economic stability provided by its higher-than average employment share in two
comparatively stable economic sectors: government and health care. The presence
of these industries helps to explain the City’s lower than average unemployment of
approximately 6%.
New businesses and housing opportunities are bringing people back to the City’s
core to live, shop, work and play. The William Jefferson Clinton Presidential
Library and Park and the headquarters for Heifer International in the River Market
District, and an expanding nationally-recognized bike trail system are projects that
continue to increase tourism in Little Rock.
Medical facilities in the Little Rock area provide efficient, comprehensive service to
more than two million individuals throughout the state. The twenty major area
hospitals provide bed space for over 3,457 patients. There are a large number of
specialty clinics, including outpatient surgery centers that are continuing to expand.
Diverse and quality educational opportunities are available in Little Rock. The
University of Arkansas for Medical Sciences continues to garner international
attention for ground breaking medical research and procedures. The University’s
four colleges and the Graduate School serve more than 2,800 students. The
University of Arkansas at Little Rock (UALR) is a metropolitan university servicing
13,000 students with a wide range of degree offerings, including the juris doctorate
degree offered at the UALR Bowen School of Law. In addition, Little Rock is the
home of Philander Smith College and Arkansas Baptist College, two historically
black colleges that are leading exciting revitalization initiatives in their surrounding
areas.
Located on the banks of the Arkansas River, Little Rock is near the Ozark and
Ouachita Mountain Ranges, and several fine lakes and streams. Outdoor
recreational options are almost unlimited and include hiking, camping, boating,
hunting, fishing, golf, tennis, swimming, and soccer.
Greater Little Rock offers wonderful opportunities for visitors: A City rich in history
and culture; many recreational opportunities; downtown entertainment; an energetic
business climate; and a major emphasis on quality of life initiatives for our citizens
and visitors.
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Mayor Mark Stodola
Director Erma Hendrix
Ward One
Director Ken Richardson
Ward Two
Director Stacy Hurst
Ward Three
Vice Mayor Dean Kumpuris
Position Eight
Director Doris Wright
Ward Six
Director Lance Hines
Ward Five
Director Brad Cazort
Ward Four
Director Joan Adcock
Position Ten
Director Gene Fortson
Position Nine
Director B J Wyrick
Ward Seven
City of Little Rock
Board of Directors
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City of Little Rock, Arkansas 2012 Operating Budget
HOW TO USE THE BUDGET DOCUMENT
This section is designed to explain and simplify the use of this document. It will
acquaint you with the types of information you can expect to find such as:
Sources of funding for City Services
Where and how resources are utilized
Services provided by City Departments
Policies and objectives for the upcoming year
Definition - What is a Budget Document?
The budget document explains the City’s financial management plan for the
coming fiscal year. The budget outlines the day-to-day functions of City
departments for a one-year period and includes planned expenditures for major
capital projects. The Mayor is responsible for enforcing the spending limits
established in this plan.
Each year, the City establishes a budget for operations during the coming year,
which runs from January 1 to December 31. The budget is based on estimates
of projected revenues and other funding sources. Appropriations for City
programs are recommended based on available resources and priorities set by
the City Board of Directors.
As required by law, each year, the Mayor submits a recommended budget for the
fiscal year beginning January 1 to the Board of Directors. After an extensive
budget study process and public hearings to receive citizen input, the Mayor and
Board of Directors makes its decision on the final budget. By action of the Mayor
and Board of Directors, the budget is adopted and published.
The budget must be adopted on or before December 30. A calendar of events
for budget development activities for fiscal year 2012 is included in this document
to more adequately describe the budget development process.
The 2012 Basic Budget is comprised of four major fund types: the General Fund,
Special Revenue Funds, an Internal Service Fund and Enterprise Funds.
The General Fund is used to account for revenues and expenditures for the
regular day-to-day operations of the City. The primary sources of revenue for
this fund are local taxes and utility franchise fees.
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City of Little Rock, Arkansas 2012 Operating Budget
Departments in the General Fund are organized into the following:
General Administration
Board of Directors
Community Programs
City Attorney
District Court First Division
District Court Second Division
District Court Third Division
Finance
Human Resources
Information Technology
Planning & Development
Housing & Neighborhood Programs
Public Works
Parks & Recreation
Fire
Police
The three major types of other funds are:
1. Special Revenue Funds - These funds are used to account for the proceeds
of special revenue sources that are legally restricted to expenditures for
specific purposes.
2. Enterprise Funds – Proprietary funds in which the services provided are
principally supported through charges to the users of the services, e.g., solid
waste, golf and zoo.
3. Internal Services Fund - Funds that provide services to other parts of the City
organization, e.g., motor pool, vehicle maintenance and insurance.
Most payments to the Internal Services Fund are not shown as transfers, but as
line items within the budgets of the departments in all operating funds.
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City of Little Rock, Arkansas 2012 Operating Budget
Operating Flow of Funds
Revenues are deposited into the General Fund and Enterprise Funds as a result
of specific activities. For example:
General Fund Enterprise Funds
Property Taxes Service Rates
Sales Taxes Admission Fees
Licenses & Permits Intergovernmental Contracts
Expenditures are made from the General Fund and Enterprise Funds to support
activities related to each. For example:
General Fund
General Fund Departments - Police, Fire, Parks & Recreation, etc.
Personnel, supplies and materials, repairs and maintenance, contractual,
capital outlay, debt service, and transfers out.
Enterprise Fund
Enterprise Funds – Zoo, Golf, Jim Dailey Fitness & Aquatic Center, River
Market, Vehicle Storage Facility, Parking Garages and Waste Disposal.
Personnel, supplies and materials, repairs and maintenance, contractual,
closure/post closure, depreciation, debt service and transfer out.
General Fund, Enterprise Funds, and other user departments all make payments
into the Internal Service Fund to pay for Fleet operations and maintenance.
Capital Budget
The Capital Budget consists of major capital projects, which often require more
than a year’s time to complete and place in service. Examples of capital projects
include street and drainage construction, building construction, and park
development. A description of the source of funding for capital projects is
included in the Capital Improvements section of this document. In addition, this
section includes the estimated funds required for the ongoing operation and
maintenance of the assets resulting from the capital improvement projects. The
completion of certain capital projects may be delayed for a period of time if
corresponding operating and maintenance funds are not available.
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City of Little Rock, Arkansas 2012 Operating Budget
Debt Service Flow of Funds
The City issues debt after one of the following:
Approval by City Board to issue Temporary Notes, Certification of Obligations
or Revenue Bonds.
Successful completion of a Bond Election.
Funds generated from the sale of debt obligations are allocated to individual
special projects within the capital project funds. Open project accounts channel
payments for project work to individual contractors. When a project is completed
and the project account closed, unused funds may be directed to retirement of
the debt service obligation. The Debt Service Funds are primarily supported by
property tax millages, which require voter approval, for the express purpose of
debt retirement. Other revenue sources for debt retirement include franchise
fees and system revenues. The Debt Service Funds initiate payments of principal
and interest to the bond purchasers. A description of the source of funding for
debt retirement and a discussion of the City’s legal debt margin is included in the
Debt Management section of this document.
Format for Budget Expenditures
A summary of budgeted operating expenditures and personnel is included in the
Expenditure section of this document. Following the summary information, you
will find each Department’s organizational chart showing the services which are
included in the section, Mission Statement, Personnel Summary, 2011 Priorities
results, 2012 Goals, and applicable service measures.
The General Fund, Street Fund and Proprietary Funds expenditure sections of
the budget provide very detailed information. Major Categories of expenditures
may include the following:
Personal Services (Salaries, Wages and Employee Fringe Benefits)
Supplies and Materials
Repairs and Maintenance
Contractual Services
Closure/Post Closure
Capital Outlay
Depreciation
Debt Service
Transfers Out
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MANAGEMENT TEAM
Mark Stodola Mayor
Bruce T. Moore City Manager
Bryan Day Assistant City Manager
Dorothy Nayles Director of Community Programs
Tom Carpenter City Attorney
Alice Lightle District Court First Division Judge
Victor Fleming District Court Second Division Judge
Mark Leverett District Court Third Division Judge
Sara Lenehan Director of Finance
Don Flegal Director of Human Resources
Randy Foshee Director of Information Technology
Tony Bozynski Director of Planning & Development
Andre Bernard Director of Housing & Neighborhood Programs
Steve Beck Director of Public Works
Truman Tolefree Director of Parks & Recreation
Gregory Summers Fire Chief
Stuart Thomas Police Chief
Mike Blakely Director of Zoo
Wendell Jones Director of Fleet Services
Budget Report Production, Analyst, and Graphics
LaVerne DuVall Budget Officer
Silas Roaf Budget Management Analyst
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City of Little Rock Organizational Chart
City Manager
Assistant City Manager
Community Programs
Police
Fleet Services
Parks and Recreation
Information Technology
City Attorney
Human Resources
Public Works
Planning and Development
City Clerk
Fire
Finance
Housing and Neighborhood
Programs
Citizens
Mayor and Board of Directors
Boards and Commissions
Zoo
District Courts
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City Manager
Assistant City Manager
Community Programs
Police
Fleet Services
Vehicle Storage Enterprise
Housing and
Neighborhood Programs
Information Technology
City Attorney
Human Resources
Public Works
Building Services
Street Fund
Waste Disposal Enterprise
Planning and Development
City Clerk
Fire
Finance
Parking Garages
Federal Programs
Parks and Recreation
Parks and Recreation
Golf Enterprise
Jim Dailey Fitness and Aquatics
Center Enterprise
River Market Enterprise
Citizens
Mayor and Board of Directors
Boards and Commissions
Zoo
District Courts
City of Little Rock Organizational Chart
by Fund Responsibilities
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Little Rock Zoo: The Little Rock Zoo increased revenue in 2011 with improved
attendance and by enhancing performance in special events and other
amenities. The Zoo continues to provide new and exciting opportunities for
guests, and as such, opened the new Laura P. Nichols Penguin Pointe exhibit
and also offered the Wild Wonders Animal Show featuring free flying birds, live
mammals and reptiles in a fun presentation at the Civitan Amphitheater Stage.
The Zoo accomplished several capital projects in 2011, including updates and
improvements to animal exhibits and pedestrian walkways. In addition, the Zoo
began construction on the Laura P. Nichols Cheetah Conservation Outpost that
will open in June 2012. The Zoo also went through a strategic planning process
to improve and secure long-term strategies for operating and funding the Zoo
and a final report was completed in June 2011.
Community Programs: The Community Programs Department sustained its
Prevention Intervention and Treatment Programs by efficiently processing
contracts and reimbursements. The Department continued to employ youth City-
wide as an expansion of its year-round programming. In addition, the Department
worked with the Children, Youth and Families Commission to develop a strategic
plan.
Housing & Neighborhood Programs: The City of Little Rock was awarded
$8.6 million in Neighborhood Stabilization Funds (NSP2) to eliminate blighted,
vacant, foreclosed and abandoned properties in Little Rock. The NSP2
Consortium was able to expend $4.5 million in grant funds through the end of
2011 and over 90% of the grant funds have been obligated. Code Enforcement
Staff partnered with Zoning Enforcement Staff to enforce a new No Parking in
Yards ordinance. Code Enforcement Staff continued to make visible
improvement in the community by removing 107 unsafe vacant structures in
2011. The City acquired thirty-four (34) properties to be included in the City of
Little Rock Land Bank. Phase-One of the Little Rock Animal Village Dog Park
was opened, and the City established a partnership with PetSmart and their
Rescue Waggin’ Program. The Animal Village had a record year of adoptions in
excess of 2,000 animals. The Animal Village began opening the facility on
Saturdays to allow more public access and a variety of special events.
Budget Polices and the Budget Process: The General Fund goal was to set
aside the greater of $10,000,000, or 10%, of General Fund revenues in the
Restricted Reserve on or before December 31, 2005; however, due to economic
conditions in the past few years, the City has been unable to meet this goal. The
restricted reserve is currently $9,418,000. With the passage of the new sales
tax, the City expects to achieve the $10,000,000 initial goal by the end of 2012
with the intent of gradually increasing the Restricted Reserve to achieve 10% of
General Fund revenues in the next few years.
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City of Little Rock, Arkansas 2012 Operating Budget
OVERALL CITY GOALS AND OBJECTIVES
On February 28, 2003, and March 1, 2003, the Mayor and Board of Directors met
in two retreat sessions to develop a strategic policy plan structured around the
goals and objectives of each Board member. After a brainstorming session to
determine the needs of the community the Board of Directors divided their
priorities into two categories: What Must we do? And What should we do? The
Board assigned city staff the task of developing a mission statement, for their
approval, that would bring together the themes of each policy area. The mission
statement and the Board of Director’s policy statements for each strategic policy
area have remained consistent since that time and are outlined below:
Mission Statement
Little Rock’s vision is to be a leading city of the 21
st
Century by providing a safe
and supportive environment that empowers its citizens, neighbors and
businesses to develop and prosper.
Must Do
Policy Statement for a Safe City
It is the policy of the City of Little Rock to protect the rights of the people, ensure
public order, and provide public safety through efficient delivery of services in
addition to requiring the highest level of professional standards.
This shall be accomplished by:
• Providing protection through the enforcement of municipal laws
• Providing protection from loss or damage of property
• Safeguarding individual liberties and implementing community
partnerships to foster cooperation and shared resources from other public
and private agencies
• Maintaining and improving community livability through partnerships with
diverse communities by proactively addressing public safety concerns,
which enhance the quality of life for all
• Supporting programs that address the issues of children, youth and
families
• Striving to ensure the availability and access of adequate, safe and
affordable housing
• Striving to improve vehicular and pedestrian safety
• Providing disaster assistance in natural and man-made emergencies
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City of Little Rock, Arkansas 2012 Operating Budget
• Providing optimum service levels to the public as cost effectively as
possible to maintain a safe, healthy community
Must Do
Policy Statement for Economic Development
It is the policy of the City of Little Rock to support the local/regional economy and
to provide opportunities to retain, form and attract new business.
To accomplish this policy, the City shall:
• Support and promote industry and leverage key resources and assets to
attract business interests that offer high-skill/high-wage opportunities for
citizens
• Build on the momentum created by public and private investment and
recognize that these efforts promote economic growth for all of Central
Arkansas
• Actively develop programs to support small, minority-owned and women-
owned businesses in recognition of the important role of these enterprises
in the creation of jobs and economic opportunities
Must Do
Policy Statement for Basic City Services
It is the policy of the City of Little Rock to ensure citizens receive quality basic
services, and to provide a viable system that enables its employees to give the
most efficient and effective support possible.
The services provided to the citizenry will include:
• A comprehensive operational and administrative support system
• The collection of solid waste
• An efficient drainage and wastewater system
• The provision of a clean, healthy water supply
• A coordinated and efficient public transit system
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City of Little Rock, Arkansas 2012 Operating Budget
Must Do
Policy Statement for Infrastructure
It is the policy of the City of Little Rock to maintain and improve a comprehensive
infrastructure system that meets the changing needs of the community while
protecting the integrity of the environment.
A comprehensive infrastructure system includes:
• Drainage systems
• Information technology systems
• Public buildings
• Solid waste facilities
• Streetlights
• Streets
• Traffic signals
• Wastewater facilities
• Water systems
Should Do
Policy Statement for Quality of Life
It is the policy of the City of Little Rock to join with community partners to ensure
access to vital and varied recreational, creative and educational experiences.
This will be accomplished to:
• Strengthen the fabric of daily living experiences for residents and visitors
alike
• Capitalize on Little Rock’s rich natural and cultural resources
• Take advantage of the diversity of Little Rock’s citizenry
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City of Little Rock, Arkansas 2012 Operating Budget
Statement of Management Policy
Each year the City Manager develops a Statement of Management Policy to
provide guidance and establish specific parameters for departments to follow
when developing their annual budgets. The Statement of Management Policy is
comprised of common themes from the Board of Directors overall goals and
objectives. It is the City Manager’s responsibility, working in conjunction with
Department Directors, to develop the annual budget around these policy areas in
order to promote efficiency and effectiveness in the delivery of services to the
public.
The 2012 Statement of Management Policy includes these key principles:
Public Safety
Strive to improve public safety through the use of information, education and
community based enforcement strategies to encourage cooperation with and
participation in City safety services. Utilize technology and innovative methods
and techniques in order to produce a safe environment for the Citizens of Little
Rock.
Economic Development
Continue partnerships with private and public agencies in the recruitment of new
business. Pursue innovative approaches to retain existing businesses and
promote the creation of small businesses in the City of Little Rock.
Infrastructure
Focus on the installation and maintenance of streets, drainage, sidewalks, traffic
signals and other capital needs in the City of Little Rock.
Quality of Life
Focus on improving active, passive and leisure activities for citizens and visitors.
Financial Reporting
Continue to provide accurate and timely information on the status of the City’s
financial picture to the Board of Directors and the public. Continue to pursue
innovative techniques to gather and report financial data.
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The Budget Process
City of Little Rock, Arkansas 2012 Operating Budget
THE BUDGET PROCESS
The City’s annual budget is the final product of a lengthy, public process. The
budget projects all receipts and disbursements, the level of governmental
services, and the method of distributing cost to the various segments of the
community. It is the result of an evaluation of community needs and reflects
priorities established by the Mayor and Board of Directors and the City Manager.
This document serves to inform citizens and other interested parties of the City’s
service plans and overall financial condition.
The City’s budget process normally requires the majority of the year to complete.
The budget process begins with a budget preparation package that is distributed
to the Department Heads. The package include guidelines from the City
Manager and budget reports that include the prior year expenditures, current
year budget and year-to-date expenditures for all operating accounts, initial
revenue projections, a capital improvement listing, and a budget preparation
calendar. The FY12 percentage target change for expenditures by department is
included in the operating budget guidelines and is applied to the total for all
supplies, contractual and utilities categories. Budget staff provided training
sessions on the budget process and budget monitoring. Departments submit
their expenditure requests and initial revisions are made by the Finance
department. The City departments’ budget requests are reviewed and initial
internal budget hearings are conducted with the Mayor and City Manager.
Revenues and expenditures receive final adjustments prior to submission to the
Board of Directors.
The Capital Budget is usually prepared to present the capital expenditures
planned for each of the next five (5) fiscal years. In 2011, citizens passed a
three-eighths (3/8)-cent sales tax for capital projects that goes into effect on
January 1, 2012. The sales tax is a temporary tax with a ten (10) year sunset,
2021. Planned capital expenditures from the sales tax are discussed in detail in
the capital section of the budget document. In addition, capital needs funded by
grant funds or bond issues were considered. The total costs of each project and
the sources of funding required to finance each project are estimated. The FY12
capital requests are considered separately by fund.
The Mayor and City Manager conduct public hearings to obtain input from
citizens. The City utilizes a program-based budget approach for the funds under
the direction of the City Manager. Approved departmental expenditures are
categorized by organizational service delivery unit, and then presented as costs
associated with specific service programs. This approach allows citizens and
their elected representatives to evaluate the costs of various services, to relate
those costs to units of service delivered, and to set service priorities.
The adopted budget ordinance provides for budgetary control at an
organizational level. Budgets cannot be exceeded without the approval of the
Mayor and Board of Directors.
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City of Little Rock, Arkansas 2012 Operating Budget
City Management monitors achievement of program service objectives as
follows:
In regular meetings with department directors by the City Manager and his
staff;
In quarterly reports to the City Manager by department directors;
Through management information system reporting;
Through regular public presentations to the Mayor and Board of Directors;
and
Through meetings with neighborhood organizations and other citizen groups.
Employees are evaluated annually in relationship to their performance of their
designated services.
Following adoption of the budget, revenue and expenditure budget accounts are
established based on the organizational structure of the City’s financial system.
Monthly and quarterly reports of revenues, expenses and remaining balances are
prepared for the Mayor, Board of Directors and City management. The
availability of budgeted funds is verified before a purchase order is issued, which
then encumbers the budget account.
The 2012 Budget
The 2012 Basic Budget reflects estimated costs for those programs, which
were approved or received funding.
Goals
Goals are clear statements of a department’s mission, or purpose. Goals
pinpoint the reasons for the department’s existence and establish
department’s direction and responsibility(s). Each department’s objectives
are linked to the dollar figure budget needed to achieve the goal.
Objectives
Objectives are the specific functions, which must be performed in order for
a program to satisfy or fulfill a particular goal. Objectives are almost
always expressed in measurable terms so that a program’s level of
accomplishment or performance can be evaluated at the end of the fiscal
year.
The calendar for developing the 2012 budgets is as follows:
April-May Mayor and City Manager provided general direction
and guidance for operating and capital budgets.
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June-July
Initial revenue and personnel costs budgets were
developed, programs were assessed; new
programs and capital budget requests were
submitted.
July-September Board of Directors, Mayor, and the City Manager
held public hearings with citizens to discuss priority
needs and define plans for a sales tax election to be
held on September 13, 2011 to provide the
operational and capital funding required to meet
those needs. The one (1) cent sales tax was
passed with a permanent five-eighths (5/8)-cent
committed to ongoing operations and a temporary
three-eighths (3/8)-cent committed to capital
projects and economic development over the next
ten (10) years.
September-October City departments prepared budget requests and
submitted them to the Mayor and City Manager.
October-November City Manager evaluated budget requests. Board
adopted property tax levies.
November-December Budget request was revised. Board held budget
workshop. Board held public hearings.
December Board adopted utility franchise fee rates with no
increase, and adopted the final budget.
AMENDING THE BUDGET
During the fiscal year, several adjustments are normally required to the adopted
budget. The approved budget may be amended as required in accordance with
the following protocol:
Revenues are reviewed monthly and quarterly and the projections are
adjusted if warranted.
Adjustments to transfer approved expenditure budgets from one organization
to another may be approved by the City Manager if less than $50,000.
Transfers in excess of $50,000 must be submitted to the Mayor and Board of
Directors for approval.
All new appropriations must be authorized by Board Ordinance and are
normally submitted by the City Manager, but can be initiated directly by the
Mayor and Board of Directors.
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City of Little Rock, Arkansas 2012 Operating Budget
Funds Controlled by the City Governing Body
The Funds controlled are:
General;
Special Revenue;
Capital;
Proprietary;
Fiduciary; and
Debt Service.
The City’s financial policies are included in the Financial Structure section.
BUDGET POLICIES
The City has developed and utilized several significant budget policies that are
designed to enhance the ultimately approved budgets and accomplish specific
objectives. These policies include:
The 2012 budget includes salary increases for full time non-uniform non-
union, American Federation of State, County and Municipal Employees
(AFSCME), the International Association of Fire Firefighters and the Fraternal
Order of Police positions. Due to the deferral of 2010 contracted increases,
contracts were extended one year. These positions are budgeted for the
2012 year at the 2011 contract rates. Step and grade increases were
budgeted at 2011 rates. Non-uniform positions were budgeted a three (3) %
merit based pay increase.
Vacant positions at the time the budget is adopted are budgeted at the mid-
range salary for the positions’ grade, providing some budget flexibility in the
recruiting process. In addition, an estimated annual savings generated from
vacant positions is included in the budget as a reduction to personnel cost.
As vacancies occur, the savings is used to reduce personnel budget
allocations by department.
The City utilized the in-house payroll system to aid in the development of the
budget for salary and benefit costs for 2012. Salary changes are budgeted
for each employee group to occur at the required time, such as on the
employee’s anniversary date or at the first of the year.
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Fleet Services internal service fund expenditures for vehicle maintenance are
established and then allocated to vehicle user departments. These
allocations are not subject to change by the user departments.
Departments are given specific budget parameters by the Mayor and City
Manager. Departments are not allowed to alter personnel or vehicle
maintenance budget allocations, and are instructed not to make any increase
in their other operating budget accounts without specific approval from the
City Manager. For 2012, most departments were authorized to fill key vacant
positions and to implement priority needs supported by the new sales tax.
Estimated costs and funding sources will be identified and verified prior to any
project being submitted to the Board for approval.
These policies are designed to ensure that operating departments will have
sufficient funds available to support their services, and that budget reductions
during the course of the fiscal year are unlikely.
OTHER BUDGET PROCEDURES
The preceding budget procedures apply to the development of the budget for the
General Government operating funds, and the Proprietary, Special Projects and
Capital funds. These funds are under the direct guidance of the City Manager.
Special Revenue funds’ budgets are developed internally by staff. The
Community Development Block Grant and Home Investment Partnership
Program fund budgets are developed in accordance with their specific federal
guidelines, including obtaining required citizen input, and then are presented to
the Mayor and Board of Directors for final approval.
The Discrete Component Units funds all develop separate budgets for approval
by their governing board or commission. These budgets do not require
submission to the Mayor and Board of Directors for approval. The Fiduciary
retirement funds do not prepare formal budgets, but their boards of trustees
regularly monitor the income and expenditures of the funds.
Annual budgets are adopted on a basis consistent with accounting principles
generally accepted in the United States of America. Governmental funds are
reported using the current financial resources measurement focus and the
modified accrual basis of accounting. The basis of budgeting and the basis of
accounting used in the City’s audited financial statements are the same.
Appropriations lapse at the end of the each year. With this measurement focus,
only current assets and liabilities are generally included on the balance sheet.
The statement of net assets presents increases (revenues and other financing
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sources) and decreases (expenditures and other financing uses) in spendable
resources. General capital asset acquisitions are reported as expenditures and
proceeds of general long-term debt are reported as other financing sources.
Under the modified accrual basis of accounting, revenues are recognized when
both measurable and available. The City considers revenues reported in the
governmental funds to be available if they are collectible within sixty days after
year-end. Principal revenue sources considered susceptible to accrual include
taxes, federal funds, local funds and investment earnings. Other revenues are
considered to be measurable and available only when cash is received by the
City. Expenditures are recorded when the related fund liability is incurred, except
for principal and interest on general long-term debt, claims and judgments,
compensated absences and obligations for workers’ compensation, which are
recognized as expenditures when payment is due. Pension expenditures are
recognized when amounts are due to a plan.
Operating revenues and expenditures are distinguished from non-operating
items. Operating revenues and expenses generally result from providing
services in connection with the principal ongoing operation of the fund. All
revenues and expenses not meeting this definition are reported as non-operating
items.
Appropriations for special projects are budgeted as transfers to a special project
fund by the Mayor and Board of Directors. These allocations are used to finance
specific initiatives or capital projects. Special projects are generally multi-year
activities that are monitored until they are fully expended or repealed by Mayor
and Board of Directors. At the conclusion of the special initiative or capital
project, remaining allocations are returned to the fund that originally sponsored
the project. Examples of such projects are allocations for homeless prevention,
weed lot maintenance, demolition, and the Mayor’s Youth Council.
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Financial Structure
City of Little Rock, Arkansas 2012 Operating Budget
LITTLE ROCK'S FINANCIAL STRUCTURE
Cities in Arkansas derive their authority to levy taxes and provide municipal
services from state statutes. Little Rock's financial structure utilizes fund
accounting, which separates the transactions related to various City functions
and is designed to demonstrate compliance with legal requirements. Certain
funds are controlled directly by the City's governing body, and other funds are
controlled by agencies whose assets are owned by the City but are operated by
independent boards and commissions.
FUNDS CONTROLLED BY THE CITY GOVERNING BODY
GENERAL FUND OPERATIONS
General Fund
- This fund is the primary operating fund of the City and
receives all revenues not required to be accounted for separately. In
addition to funding traditional government services, annual appropriations
are made from this fund for various outside agencies that perform services
for the City, for special projects, and for limited capital improvements.
SPECIAL REVENUE FUNDS
Street Fund – This is a special revenue fund that includes income
restricted for street and traffic maintenance, such as the state gasoline tax
turnback and one-half of a County road property tax. Parking meter
revenues and reimbursement for street cuts are also reported in this fund.
Special Projects Fund – This fund receives certain revenues and
appropriations for special purposes or for capital projects that generally
have a multi-year life.
Infrastructure Fund – This fund was established to commit resources for
the improvement and maintenance of the City's infrastructure.
Emergency 9-1-1 Fund
– This fund contains fees derived from telephone
charges, which are restricted to uses related to operating and equipping
the City’s 9-1-1 Emergency Operations Center.
Grant Fund – Various Federal and State Grants are recorded in this fund.
Community Development Block Grant Fund – This fund receives
Federal block grants used primarily for street improvements, community
services and community center operations.
Neighborhood Housing Special Project Fund (NHSP)
– Accounts for
the proceeds of Community Development Block Grant – Section 108
Guaranteed Loan Program and other City funds that are utilized to provide
housing and housing assistance to qualifying citizens and to improve
neighborhood infrastructure.
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Home Investment Partnership Fund (HIPP) – Accounts for HOME and
other funds received from the U.S. Department of Housing and Urban
Development. These monies are expended to provide housing or housing
assistance to qualifying citizens, to improve neighborhood streets and
drainage and to operate community health and recreation facilities.
CAPITAL PROJECT AND RELATED DEBT SERVICE FUNDS
Capital Projects Funds – These funds are derived from the proceeds of
general obligation bonds issued to finance major capital improvement
projects.
Debt Service Funds – The City’s general obligation bonds are primarily
supported by separate property tax levies approved by taxpayers for the
sole purpose of retirement of debt issued to fund capital improvement and
construction projects. There is a corresponding capital projects fund
established for each bond issue.
1988 Capital Improvements Fund – Accounts for the proceeds of the
1988 Capital Improvement Bonds issued to finance improvements to
streets and drainage systems, parks, the City’s arts center, museum and
Robinson Auditorium, as well as to construct a new police substation, a
library branch and two fire stations. The remaining funds available from
interest earnings on these bond funds have been allocated to the South
Loop and Scott Hamilton Drive improvement project.
1995 Capital Improvements Fund – Accounts for the proceeds of the
1995 Series B Capital Improvement Bonds which were issued to finance
the cost of various capital improvements for the City, including streets,
parks, drainage, fire stations, police facilities, and community centers.
2002 Capital Improvement Junior Lien Revenue Bonds – The 2002
Capital Improvement Junior Lien Revenue Bonds were issued to finance
the infrastructure improvements, the costs of issuance, and to fund the
debt service reserve. These bonds are special obligation bonds of the
City, payable solely from the franchise fees collected from public utilities
for the privilege of utilizing the streets, highways and other public places
within the City.
2004 Limited Tax General Obligation Refunding Bond – 2004 Limited
Tax General Obligation Refunding Bonds were issued to finance capital
improvements within the City of Little Rock, to fund capitalized interest and
to pay the costs of issuance of the bonds. These bonds are limited tax
general obligations secured by all proceeds derived from a separate 3.3
mills annual ad valorem tax on real and personal property located within
the City. The remaining funds available from interest earnings on these
bond funds have been allocated to a traffic signal and intersection
improvements at Vimy Ridge Road and Alexander Road. Any residual
balance may be allocated to retire debt on the bonds.
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2004 Central Arkansas Library Capital Improvements – Accounts for
the proceeds of the 2004A and 2004B Library Improvement and
Refunding Bonds issued to refund the Series 1999B Library Improvement
and Refunding Bonds and the Series 2002 Library Improvement Bonds, to
finance the cost of acquiring, constructing and equipping capital
improvements to the public city libraries operated by the City and the
Central Arkansas Library System, and to pay the costs of issuance of the
bonds.
2007 Capital Improvements – The 2007 Capital Improvements were
issued to finance the advance refunding of the City’s Capital Improvement
Revenue Bonds 1998A and to pay the cost associated with the issuance
of the Series 2007 Bonds. The Series 2007 bonds are not general
obligations of the City but are special obligations payable solely from the
revenue received by the City from all franchise fees charged to public
utilities for the privilege of utilizing the City’s streets and right-of-way. The
remaining funds available from interest earnings on these bond funds
have been allocated to the South Loop and Scott Hamilton Drive
improvements.
2008 and 2009 Central Library and Improvement Fund – 2008 and
2009 Library Improvement and Refunding Bonds are limited obligations
payable through 2028. The Library Bonds were issued to finance the cost
of acquiring, constructing, and equipping capital improvements to the
public City libraries operated by the Central Arkansas Library System.
The bonds are limited tax obligations payable solely from a 1.0 mill annual
ad valorem tax.
2009A Parks and Recreation Bonds – The 2009A Parks and Recreation
Bonds were issued for the purposes of acquiring, constructing, equipping,
renovating, expanding, and refurbishing certain zoo, parks, and recreation
facilities of the City. The bonds are special obligations, payable solely from
the revenues derived from the operation and ownership of the zoo, parks
and recreation facilities.
Short Term Financing – Accounts for proceeds of Short Term Financing
notes issued to acquire capital equipment, building improvements and
vehicles for the City.
PROPRIETARY FUNDS
Waste Disposal Enterprise Fund
– This fund was created to account for
the City's solid waste system.
River Market Enterprise Fund
– This fund was created to account for the
City’s River Market and Amphitheater operations.
Golf Enterprise Fund – This fund was created to account for the
operations of the City’s three golf courses.
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Jim Dailey Fitness and Aquatic Center Enterprise Fund – This fund
was created to account for the operations of the City’s Fitness Center.
Zoo Enterprise Fund – This fund was created to account for the
operations of the City’s and State’s only Zoo.
Vehicle Storage Facility Enterprise Fund – This fund was created to
account for vehicle storage services.
Fleet Internal Services Fund – This fund utilizes a flexible budget and
derives its revenues primarily from charges to the organizations in the
General, Street and Waste Disposal Funds that utilize City vehicles.
Parking Garage Fund – This fund was created to account for the
operations of The City’s two parking garages.
Presidential Park Fund – This fund accounts for the park land and other
capital improvements associated with the area surrounding the Clinton
Library. It also includes Parks Revenue bonds refunded in 2009 to fund
various Parks and Zoo capital projects.
FIDUCIARY FUNDS CONTROLLED BY BOARDS OF TRUSTEES
An important benefit for City employees is a retirement plan. Administering these
funds is an important City responsibility. The following retirement funds are
offered by the City and cover substantially all employees:
Firemen's Relief and Pension Fund
Policemen's Pension and Relief Fund
Non Uniform Defined Contribution Pension Fund
Non Uniform Defined Benefit
Pension Health Management Trust Fund
All pension funds receive contributions from both employees and the City. The
Firemen and Policemen's funds also receive property tax and insurance turn
back revenues. Each fund has a Board of Trustees that directs its activities.
DISCRETE COMPONENT UNITS CONTROLLED BY INDEPENDENT
BOARDS & COMMISSIONS
Certain City services are similar to activities found in the private sector. They
have independent Boards and Commissions. They are budgeted and accounted
for as separate entities and are expected to maintain revenues sufficient to meet
their operating costs, debt service requirements, and system replacement and
maintenance needs. These funds are listed below but are not included in this
document:
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Little Rock Wastewater Utility
Little Rock National Airport
Little Rock Advertising & Promotion Commission
Little Rock Port Authority
Little Rock Ambulance Authority
Central Arkansas Transit Authority
Arkansas Museum of Discovery
Arkansas Arts Center
Central Arkansas Library System
Oakland Fraternal Cemetery
Mt. Holly Cemetery
These funds receive income from service charges that are used to operate their
respective facilities and to retire revenue bonds. In addition, a 2% Hotel, Motel,
and Restaurant Sales Tax provides the main source of income to operate the
Advertising and Promotion Commission and retire its bonds. Boards and
Commissions, who derive their authority from specific statutes, operate all of
these funds. However, the City's governing body must authorize rate changes,
approve all bond issues, and approve appointments to the Boards and
Commissions. Therefore, these funds are required to be reported as discrete
component units of this entity by GASB Statement Number 39.
OTHER FUNDS NOT INCLUDED
This budget does not include the Little Rock School District, which is governed by
its own elected board, is a separate taxing authority, issues its own debt and
receives no City subsidy. Certain other funds are not included, because they
operate under independent Boards, have other sources of revenue, and are in no
way dependent upon the Mayor and Board of Directors. These are as follows:
Little Rock Housing Authority
Little Rock Residential Housing and Facilities Board
Central Arkansas Water
This budget also does not include certain multiple-employer, defined benefit
pension funds administered and trusted by independent fiduciary agents and in
which certain employees participate.
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City of Little Rock, Arkansas 2012 Operating Budget
FISCAL POLICIES
A. OPERATING MANAGEMENT
1. All City departments will share in the responsibility of meeting policy
goals and ensuring long-term financial health. Future service plans and
program initiatives will be developed to reflect current policy directives,
projected resources, and future service requirements. When appropriate,
sunset provisions will be incorporated into service plans.
2. The budget process is intended to weigh all competing requests for City
resources. Requests for new, on-going programs made outside the
budget process are discouraged.
3. Addition of personnel will only be requested to meet program initiatives
and policy directives; after service needs have been thoroughly examined
and it is substantiated that additional staffing will result in increased
revenue or enhanced operating efficiencies. To the extent feasible,
personnel cost reductions will be achieved through attrition.
4. Current expenditures will be funded by current revenues. A diversified
and stable revenue system will be developed to protect programs from
short-term fluctuations in any single revenue source.
5. No revenues will be dedicated for specific purposes, unless required by
law or generally accepted accounting practices (GAAP). All non-restricted
revenues will be deposited in the General Fund and appropriated by the
budget process.
6. User fees and charges will be examined annually to ensure that all direct
and indirect costs of provided the service are recovered. If the user fees
and charges required to meet full cost recovery would be excessively
burdensome on citizens receiving service, the Board of Directors may
approve a lower user fee or charge. The City will consider market rates
and charges levied by other public and private organizations for similar
services in establishing rate and fee structures. Rate adjustments for
Waste Disposal will be based on five-year financial plans.
7. Grant funding should be considered to leverage City funds. Inconsistent
and /or fluctuating grants and trusts should not be utilized to fund on-
going programs. Programs financed with grant moneys will be budgeted
in separate cost centers, and the service program will be adjusted to
reflect the level of available funding. In the event of reduced grant
funding, City resources will be substituted only after all program priorities
and alternatives are considered during the budget process.
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8. All grants and other Federal and State funds shall be managed to comply
with the laws, regulations, and guidance of the grantor, and all gifts and
donations shall be managed and expended according to the wishes and
instructions of the donor.
9. Fleet replacement will be accomplished through the use of a “rental” rate
structure. The rates will be revised annually to ensure that charges to
operating departments are sufficient for operation and replacement of
vehicles.
10. Balanced revenue and expenditure forecasts will be prepared to examine
the City’s ability to absorb operating costs due to changes in the
economy, service demands, and capital improvements. The forecast will
encompass five years and will be updated annually.
11. Comparison of service delivery will be made to ensure that quality
services are provided to our citizens at the most competitive and
economical cost. Departments will identify all activities that can be
provided by another source and review alternatives to current service
delivery. The review of service delivery alternatives will be performed
continually. During the annual budget process, funding for outside
Agencies, FUTURE-Little Rock, and special projects will be evaluated.
12. To attract and retain employees necessary for providing high quality
services, the City shall establish and maintain a very competitive
compensation and benefit package with that of the public and private
sectors.
13. The City will follow an aggressive and professional policy of collecting
revenues.
14. In each annual budget, the City may authorize a transfer from one fund to
another for one or more special projects. Expenditures from the special
project shall be consistent with the purpose of the special project.
Unspent appropriations for special projects shall carry forward into the
next fiscal year. Unspent special project appropriations remaining on
June 30 in the next fiscal year shall be returned to the fund of origin
unless the City Manager authorizes continuation of the special project.
15. The City will strive to maintain fair and equitable relationships with
contractors and suppliers.
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B. CAPITAL MANAGEMENT
1. A five-year Capital Improvement Plan will be developed biannually and
updated annually, including anticipated funding sources. Capital
improvement projects are defined as infrastructure or equipment
purchases or construction that results in a capitalized asset costing more
than $5,000 and having a useful life (depreciable life) of two years or
more.
2. The capital improvement plan will include, in addition to current operating
maintenance expenditures, an adequate level of funding for maintenance
and replacement to ensure that all capital facilities and equipment are
properly maintained.
3. Proposed capital projects will be reviewed by a cross-departmental team
for accurate costing (design, capital, and operating), congruence with City
objectives and prioritized by a set of deterministic criteria. Financing
sources will be sought for the highest-ranking projects.
4. Capital improvement operating budget impacts will be coordinated with the
development of the annual operating budget. Future operating,
maintenance, and replacements costs will be forecast as part of the City’s
five-year financial forecast.
5. The City will provide for a minimum of 5% of internal, pay-as-you-go
financing for its Capital Improvement Program. Funding may come from
fund balance reserves or any other acceptable means of funding.
C. DEBT MANAGEMENT
1. The City will seek to maintain and, if possible, improve its current bond
rating in order to minimize borrowing costs and preserve access to credit.
The City will encourage and maintain good relations with financial bond
rating agencies and will follow a policy of full and open disclosure.
2. Future bond issue proposals will be accompanied by an analysis showing
how the new issue combined with current debt impacts the City’s debt
capacity and conformance with City debt policies.
3. The City will attempt to develop a coordinated communication process
with all other overlapping jurisdictions with which it shares a common tax
base concerning collective plans for future debt issues.
4. Financing shall not exceed the useful life of the asset being acquired.
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5. The City will not use long-term debt to finance current operations.
6. The general policy of the City is to establish debt repayment schedules
that utilize level annual principal and interest payments.
7. The general policy of the City is to fund capital projects (infrastructure)
with new, dedicated streams of revenue or voter approved debt. Nonvoter
approved debt may be utilized when a dedicated revenue source other
than general revenue can be identified to pay debt service expenses.
8. Interest earnings on bond proceeds will be limited to 1) funding the
improvements specified in the authorizing bond ordinance, or 2) payment
of debt service on the bonds.
9. Utility rates will be set to ensure debt service coverage exceeds the bond
indenture requirement of 125%.
10. The City shall comply with the Internal Revenue Code Section 148 –
Arbitrage Regulation for all tax-exempt debt issued. An annual estimate
of arbitrage liabilities shall be obtained by the City and recorded on the
financial statements.
11. The City shall use a competitive bidding process in the sale of debt unless
the use of a negotiated process is warranted due to market timing
requirements (refunding), or a unique pledge or debt structure. The City
will award competitively issued debt on a true interest cost (TIC) basis.
12. Proceeds from debt will be utilized in accordance with the purpose of the
debt issue. Funds remaining after the project is completed will be used in
accordance with the provisions stated in the bond ordinance that
authorized the issuance of the debt.
D. RESERVES
1. All fund designations and reserves will be evaluated annually for long-term
adequacy and use requirements in conjunction with development of the
City’s five-year financial plan.
2. The General Fund goal is to set aside $10,000,000 or 10% of General
Fund revenues; whichever is greater, into a restricted reserve fund on or
before December 31, 2005; however, due to economic conditions in the
past few years, the City has not been able to meet their goal. The
restricted reserve is currently $9,418,000.
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3. Each annual operating budget will include a contingency appropriation in
the General Fund sufficient to provide for unforeseen needs of an
emergency nature for that year. The desired level of the contingency
appropriation each year shall be based on the average of the three prior
years’ experience levels but no less than .5% of General Fund revenue for
the current fiscal year.
4. The Waste Disposal Fund will maintain an unrestricted retained earnings
reserve of no less than 15% of current year revenues.
5. Fleet Management reserves will be maintained based upon lifecycle
replacement plans to ensure adequate fund balance required for
systematic replacement of fleet vehicles. Operating departments will be
charged for fleet operating costs per vehicle class and replacement costs
spread over the useful life of the vehicles.
6. Self-insurance reserves will be maintained at a level that, together with
purchased insurance policies, will adequately indemnify the City’s property
and liability risk. A qualified actuarial firm shall be retained on an annual
basis in order to recommend appropriate funding levels.
7. A Facility Maintenance Reserve will be maintained based upon lifecycle
replacement plans to ensure adequate funding for infrastructure repair and
operating equipment replacement (HVAC, roofing, etc.).
E. CASH MANAGEMENT AND INVESTMENTS
1. Cash and investment programs will be maintained in accordance with the
City Charter and the adopted investment policy and will ensure that
proper controls and safeguards are maintained. City funds will be
managed in a prudent and diligent manner with an emphasis on safety of
principal, liquidity, and financial return on principal, in that order.
2. The City will maintain written guidelines on cash handling, accounting,
segregation of duties, and other financial matters.
3. The City will conduct periodic reviews of its internal controls and cash
handling procedures.
4. The City will annually identify and develop an Internal Audit Work plan.
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F. ACCOUNTING, AUDITING AND FINANCIAL REPORTING
1. The City’s accounting and financial reporting systems will be maintained
in conformance with generally accepted accounting principles (GAAP)
and the standards set by the Governmental Accounting Standards Board
(GASB) and the Government Finance Officers Association (GFOA).
2. An independent public accounting firm will perform an annual audit. The
auditor’s opinion will be included with the City’s published
Comprehensive Annual Financial Report (CAFR).
3. The City’s CAFR will be submitted to the GFOA Certification of
Achievement for Excellence in Financial Reporting Program. The
financial report should be in conformity with GAAP, demonstrate
compliance with finance related legal and contractual provisions, provide
full disclosure of all financial activities and related matters, and minimize
ambiguities and potentials for misleading inference.
4. The City’s budget document will be submitted to the GFOA Distinguished
Budget Presentation Program. The budget should satisfy criteria as a
financial and programmatic policy document, as a comprehensive
financial plan, as an operations guide for all organizational units and as a
communications device for all significant budgetary issues, trends and
resources.
5. Financial systems will be maintained to monitor revenues, expenditures,
and program performance on an ongoing basis.
6. Monthly and quarterly reports shall be prepared and presented to the
Board of Directors on a timely basis.
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OTHER AGENCIES
One of the budget policies of the Mayor and Board of Directors is to support
other agencies that provide services that are important to the City’s quality of life.
The agencies that have had City support are described below:
The Arkansas Arts Center, located in a City park, serves the metropolitan area
and provides a wide array of cultural opportunities to citizens of all ages and
interests.
The Arkansas Museum of Discovery enhances the cultural opportunities in the
metropolitan area and has opened a new and larger museum located in the River
Market District. This project was funded through the FUTURE-Little Rock
initiatives and is now funded from the General Fund.
The Arkansas Repertory Theatre attracts persons to theatrical productions and
programs and to the downtown area for specific art exhibits and events. It plays
a significant role in efforts to stabilize and rejuvenate Little Rock’s historic central
business district.
The Arkansas Symphony Orchestra provides a vital cultural experience to the
City and to central Arkansas.
The Central Arkansas Transit Authority provides vital public transportation
services to much of the metropolitan area.
The Chamber of Commerce promotes economic growth in the area, and is
another example of a public and private partnership.
The County Health Department provides health care services to residents of
both the City and Pulaski County. The State Health Department directs its
operations, and it receives operating support from both the City and the County.
The Downtown Partnership promotes economic development for downtown
and is an example of public and private partnerships to promote growth and
development of the City.
Metroplan is a council of local governments that provides area-wide
transportation and other planning and support services to its members.
County Regional Detention Center serves the residents of both the city and
Pulaski County. The County directs its operations and it receives operating
support from the City and all jurisdictions in the County.
The Sister Cities Commission promotes sister city agreements between Little
Rock and other cities around the globe.
PAGIS - The Pulaski Area Geographical Information System is a consortium of
local government agencies formed by inter-local agreement to develop, maintain
and distribute spatial based information and graphics. Current members are Little
Rock, North Little Rock, Pulaski County, Central Arkansas Water and
Wastewater commissions of Little Rock and North Little Rock.
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Wildwood Theatre is one of the nation’s largest land areas devoted to the
performing arts with a 105-acre site. The Theatre promotes educational and
cultural programs designed to enhance public appreciation of and support for the
performing arts that contribute to the quality of life within the region.
Little Rock City Beautiful Commission promotes public interest in the general
improvement of the appearance of the City of Little Rock; and establishes,
subject to the Little Rock City Board of Directors approval, regulations of
aesthetic quality for public and private lands and improvements.
Faulkner County Detention facility provides the Little Rock Police Department
the utilization of 30 beds for those felons and serious misdemeanants who would
otherwise be released from the Pulaski County facility due to constant over
crowding by more serious felons and undermines the security of the community.
Some of the above agencies are sufficiently dependent on or controlled by the
City that they are included in this budget in the discrete component unit section.
ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED
2008 2009 2010 2011 2012
Central Arkansas Transit $6,341,288 $6,826,697 $5,915,270 $6,602,836 $7,511,153
Arkansas Arts Center 324,000 249,000 200,000 200,000 300,000
Museum of Discovery 324,000 249,000 200,000 200,000 200,000
County Bond Payment * 137,000 191,600 189,775 56,100 56,100
Chamber of Commerce 200,000 200,000 200,000 200,000 200,000
Metroplan 157,694 157,694 157,694 163,484 163,484
Downtown Partnership 149,741 149,741 125,000 125,000 125,000
PAGIS 129,500 129,500 129,500 129,500 129,500
Arkansas Symphony Orchestra ** 50,000
Arkansas Repertory Theatre ** 50,000
St. Vincent 25,381 25,381 25,381 25,381 25,381
LR. City Beautiful Commission 2,500 2,500 2,500 2,500 2,500
County Regional Detention Center 1,547,299 1,547,299 1,463,000 1,463,000 1,463,000
Wildwood Theatre * 50,000
Faulkner County Jail *** 150,000 240,000
Total $9,638,403 $9,968,412 $8,608,120 $9,167,801 $10,176,118
* Prior to 2011, the County Bond and support for the County Health Department were combined. The Bond was retired in 2010.
** Beginning with 2009 funding for this agency was transferred to the Little Rock Advertising and Promotion Commission.
*** Beginning in 2010, a separate fee was added to fund supplemental jail space, eliminating the need for a separate contribution.
APPROPRIATIONS FOR OTHER AGENCIES
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Budget Summaries
City of Little Rock, Arkansas 2012 Operating Budget
BUDGET SUMMARIES
The following schedules summarize the audited 2010 operating results, the 2011
unaudited operating results, and the approved 2012 operating budget. The
summaries are organized by fund type in a manner that is consistent with the
fund organization in the City’ audited Comprehensive Annual Financial Report.
The first summary is a recap of the entire six fund types included in this section.
Each of the fund types is summarized and individual fund budget schedules
follow the summaries. The amounts reflected in this section are accumulated as
follows: individual fund totals are included in the fund type summary; then the
fund type summary totals are included in the recap of all fund types.
The City is required by state statue to budget for the administration, operation,
maintenance and improvements of various City operations. The budget is
designed to demonstrate compliance with legal requirements. Other funds
submitted are for informational purposes only.
The Cities operating budget includes the following funds:
• General;
• Street;
• Fleet Services;
• Vehicle Storage Facility;
• Waste Disposal;
• River Market;
• Zoo;
• Golf;
• Jim Dailey Fitness and Aquatic Center;
• Parking Garages;
The six types of funds included in the budget summaries are:
General;
Special Revenue;
Capital;
Proprietary;
Fiduciary; and
Debt Service.
For more information regarding these funds, see the section entitled FINANCIAL
STRUCTURE.
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Enterprise Fleet
General Street Funds Services Total
Revenues
General Property Taxes $17,648,900 $5,040,000 $22,688,900
Sales Taxes 92,199,900 92,199,900
License and Permits 9,664,800 249,500 9,914,300
Intergovernmental 2,190,000 9,770,794 11,960,794
Charge for Service 4,901,300 9,000 25,362,600 11,667,454 41,940,354
Fines and Fees 3,409,700 82,880 3,492,580
Utility Franchise Fees 26,332,200 26,332,200
Investment Income 25,000 1,000 10,475 36,475
Miscellaneous 868,500 15,000 250,120 1,133,620
Transfers In 1,319,515 1,715,818 5,327,432 8,362,765
Total Revenues 158,559,815 16,551,612 31,283,007 11,667,454 218,061,888
Expenditures
Personnel 108,123,085 9,188,772 10,418,199 3,319,520 131,049,576
Supplies and Material 4,794,089 1,275,521 2,895,327 6,145,000 15,109,937
Repairs and Maintenance 5,095,607 2,595,283 3,423,907 153,500 11,268,297
Contractual 17,413,714 3,025,819 7,213,311 1,910,859 29,563,703
Closure/Post Closure 247,945 247,945
Capital Outlay 414,062 414,062
Depreciation and Amortization 3,635,549 138,575 3,774,124
Debt Service 4,182,345 961,380 5,143,725
Transfers Out 18,536,913 466,217 3,697,575 22,700,705
Total Expenditures 158,559,815 16,551,612 32,493,193 11,667,454 219,272,074
Net Change in Fund Balance 0 0 (1,210,186) 0 (1,210,186)
Fund Balances - Beginning 22,866,080 2,666,905 20,283,038 2,521,690 $48,337,713
Fund Balances - Ending $22,866,080 $2,666,905 $19,072,852 $2,521,690 $47,127,527
2012 Operating Funds Budget Summaries
This presentation includes restricted reserves of $9,418,000 in the General Fund.
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
Ge ne ra l
Fund
Street
Fund
Enterprise
Funds
Fle e t
Services
Fund
Revenues
Expenditures
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Police
$55,007,824
34.69%
All Other
$22,378,815
14.11%
Property
Taxes
$17,648,900
11.13%
Utility
Franchises
$26,332,200
16.61%
Sales Taxes
$92,199,900
58.15%
Transfers
$18,536,913
11.69%
General
Government
$21,821,608
13.76%
Fire
$36,255,791
22.87%
Uses of Funds For
2012
Sources of Funds For
2012
FY 2012 GENERAL FUND
Parks &
Recreation
$8,528,829
5.38%
All Other
$18,408,850
11.61%
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INTERNA
L
DEB
T
GENERA
L
SPECIA
L
CAPITA
L
ENTERPRIS
E
SERVICE FIDUCIAR
Y
SERVICE
FUNDS REVENUES PROJECTS FUNDS FUND FUNDS FUNDS
2010
REVENUES: 145,726,425$ 38,139,287$ 78,234$ 30,784,561$ 9,666,219$ 30,707,057$ 20,404,299$
EXPENDITURES: 141,991,974 37,191,590 14,651,574 31,007,954 9,528,597 23,968,428 19,627,507
REVENUES OVER (UNDER)
EXPENDITURES 3,734,450 947,697 (14,573,340) (223,393) 137,622 6,738,629 776,792
BEGINNING FUND BAL. 22,276,670 6,043,916 35,096,989 26,261,009 2,869,071 176,519,415 16,593,060
ENDING FUND BAL. 26,011,120$ 6,991,614$ 20,523,648$ 26,037,616$ 3,006,693$ 183,258,043$ 17,369,852$
2011
REVENUES: 137,428,781$ 41,933,235$ 4,613,365$ 29,190,096$ 10,403,932$ 14,911,656$ 21,500,022$
EXPENDITURES: 139,106,100 39,486,817 9,344,946 32,882,930 10,888,935 26,307,202 19,228,106
REVENUES OVER (UNDER)
EXPENDITURES (1,677,318) 2,446,418 (4,731,581) (3,692,834) (485,003) (11,395,546) 2,271,917
BEGINNING FUND BAL. 26,011,120 6,991,614 20,523,648 26,037,616 3,006,693 183,258,043 17,369,852
ENDING FUND BAL. 24,333,802$ 9,438,032$ 15,792,067$ 22,344,782$ 2,521,690$ 171,862,496$ 19,641,769$
2012
REVENUES: 158,559,815$ 16,551,612$ -$ 31,283,007$ 11,667,454$ -$ -$
EXPENDITURES: 158,559,815 16,551,612
- 32,493,193 11,667,454 - -
REVENUES OVER (UNDER)
EXPENDITURES - - - (1,210,186) - - -
BEGINNING FUND BAL. 24,333,802 9,438,032 15,792,067 22,344,782 2,521,690 171,862,496 19,641,769
ENDING FUND BAL. 24,333,802$ 9,438,032$ 15,792,067$ 21,134,596$ 2,521,690$ 171,862,496$ 19,641,769$
CITY OF LITTLE ROCK
BUDGET SUMMARY BY FUND TYPE
FOR YEARS 2010 - 2012
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
GENERAL FUND
REVENUES: 141,143,481$ 132,354,330$ * 158,559,815$
EXPENDITURES: 137,256,329 134,354,330 158,559,815
REVENUES OVER (UNDER)
EXPENDITURES 3,887,152 (2,000,000)
* -
BEGINNING FUND BALANCE 20,978,928 24,866,080 22,866,080
ENDING FUND BALANCE 24,866,080$ 22,866,080$ 22,866,080$
SPECIAL PROJECTS & SEIZED MONEY FUND
REVENUES: 4,582,944$ 5,074,451$ -$
EXPENDITURES: 4,735,645 4,751,770 -
REVENUES OVER (UNDER)
EXPENDITURES (152,702) 322,682 -
BEGINNING FUND BALANCE 1,297,742 1,145,040 1,467,722
ENDING FUND BALANCE 1,145,040$ 1,467,722$ 1,467,722$
TOTAL BEGINNING FUND BALANCE 22,276,670$ 26,011,120$ 24,333,802$
TOTAL REVENUES 145,726,425 137,428,781 # 158,559,815
TOTAL EXPENDITURES 141,991,974 139,106,100 158,559,815
TOTAL ENDING FUND BALANC
E
26,011,120$ 24,333,802$ # 24,333,802$
The City of Little Rock utilizes a program budget for public information purposes and for Mayor & Board
consideration. Line item information is principally used for budgetary management and control
purposes.
GENERAL GOVERNMENT SUMMARY
OPERATING BUDGET
2010-2012
The sources of operating revenue and the trends affecting them are discussed in the section of the
budget titled REVENUES. The details of the operating budget by department and by service program
are contained in the section of the budget titled EXPENDITURES. The transfers out primarily consist of
appropriations for special projects and appropriations for the FUTURE – Little Rock initiatives.
*2011 Revenues have been reduced to reflect the use of $2,000,000 in carryover funds. This planned
use of available reserves results in a reduction of fund balance in 2011.
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
STREET
REVENUES: 16,113,897$ 15,238,843$ 16,551,612$
EXPENDITURES: 16,353,979 15,238,843 16,551,612
REVENUES OVER (UNDER)
EXPENDITURES (240,082) - -
BEGINNING FUND BALANCE 2,906,987 2,666,905 2,666,905
ENDING FUND BALANCE 2,666,90
5
$ 2,666,90
5
$ 2,666,90
5
$
SPECIAL PROJECT - STREET
REVENUES: 312,795$ -$ -$
EXPENDITURES: 278,126 134,213 -
REVENUES OVER (UNDER)
EXPENDITURES 34,669 (134,213) -
BEGINNING FUND BALANCE 126,079 160,748 26,535
ENDING FUND BALANCE 160,748$ 26,535$ 26,535$
SPECIAL PROJECTS
REVENUES: 6,403,632$ 5,130,486$ -$
EXPENDITURES: 5,028,649 3,515,529 -
REVENUES OVER (UNDER)
EXPENDITURES 1,374,983 1,614,958 -
BEGINNING FUND BALANCE 1,789,913 3,164,896 4,779,854
ENDING FUND BALANCE 3,164,896$ 4,779,854$ 4,779,854$
SPECIAL REVENUE FUNDS
OPERATING BUDGET
2010-2012
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
SPECIAL REVENUE FUNDS
OPERATING BUDGET
2010-2012
INFRASTRUCTURE
REVENUES: 221$ 146$ -$
EXPENDITURES: 114,771 1,013 -
REVENUES OVER (UNDER)
EXPENDITURES (114,550) (867) -
BEGINNING FUND BALANCE 173,279 58,729 57,863
ENDING FUND BALANCE 58,729$ 57,863$ 57,863$
EMERGENCY 911
REVENUES: 1,532,002$ 1,392,864$ -$
EXPENDITURES: 1,532,002 1,392,864 -
REVENUES OVER (UNDER)
EXPENDITURES - - -
BEGINNING FUND BALANCE 2,822 2,822 2,822
ENDING FUND BALANCE 2,822$ 2,822$ 2,822$
GRANTS
REVENUES: 9,361,419$ 12,392,538$ -$
EXPENDITURES: 9,338,238 12,414,537 -
REVENUES OVER (UNDER)
EXPENDITURES 23,181 (21,999) -
BEGINNING FUND BALANCE (3,576) 19,605 (2,394)
ENDING FUND BALANCE 19,605$ (2,394)$ (2,394)$
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
SPECIAL REVENUE FUNDS
OPERATING BUDGET
2010-2012
CDBG/HIPP/NHSP
REVENUES: 4,415,321$ 7,778,358$ -$
EXPENDITURES: 4,545,825 6,789,818 -
REVENUES OVER (UNDER)
EXPENDITURES (130,504) 988,540 -
BEGINNING FUND BALANCE 1,048,412 917,908 1,906,448
ENDING FUND BALANCE 917,908$ 1,906,44
8
$ 1,906,44
8
$
TOTAL BEGINNING FUND BALANCE 6,043,91
6
$ 6,991,61
4
$ 9,438,032$
TOTAL REVENUES 38,139,287 41,933,235 16,551,612
TOTAL EXPENDITURES 37,191,59
0
39,486,81
7
16,551,61
2
TOTAL ENDING FUND BALANCE 6,991,61
4
$ 9,438,032$ 9,438,032$
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
1988 CAPITAL IMPROVEMENTS
REVENUES: 2,258$ 2,675$ -$
EXPENDITURES: 26,464 167,945 -
REVENUES OVER (UNDER)
EXPENDITURES (24,206) (165,270) -
BEGINNING FUND BALANCE 1,051,977 1,027,771 862,501
ENDING FUND BALANCE 1,027,771$ 862,501$ 862,501$
1998 CAPITAL IMPROVEMENTS
REVENUES: 2,264$ 2,713$ -$
EXPENDITURES: 2,000 56,453 -
REVENUES OVER (UNDER)
EXPENDITURES 264 (53,740) -
BEGINNING FUND BALANCE 1,032,079 1,032,343 978,603
ENDING FUND BALANCE 1,032,343$ 978,603$ 978,603$
2009A PARKS AND RECREATION
REVENUES: 630$ 200$ -$
EXPENDITURES: 3,371,440 1,192,785
REVENUES OVER (UNDER)
EXPENDITURES (3,370,810) (1,192,584) -
BEGINNING FUND BALANCE 5,688,793 2,317,983 1,125,399
ENDING FUND BALANCE 2,317,983$ 1,125,399$ 1,125,399$
CAPITAL FUNDS
OPERATING BUDGET
2010 - 2012
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
CAPITAL FUNDS
OPERATING BUDGET
2010 - 2012
1995 CAPITAL IMPROVEMENTS
REVENUES: 37$ -$
EXPENDITURES: 19,781 9 -
REVENUES OVER (UNDER)
EXPENDITURES (19,744) (9) -
BEGINNING FUND BALANCE 19,752 9 0
ENDING FUND BALANCE 9$ 0$ 0$
SHORT TERM FINANCING
REVENUES: 3,877$ 4,605,174$ -$
EXPENDITURES: 1,322,514 1,322,220 -
REVENUES OVER (UNDER)
EXPENDITURES (1,318,637) 3,282,955 -
BEGINNING FUND BALANCE 2,985,128 1,666,491 4,949,446
ENDING FUND BALANCE 1,666,491$ 4,949,446$ 4,949,446$
2004 CAPITAL IMPROVEMENTS
REVENUES: 2,878$ 1,037$ -$
EXPENDITURES: 469,920 226,369 -
REVENUES OVER (UNDER)
EXPENDITURES (467,042) (225,332) -
BEGINNING FUND BALANCE 740,235 273,193 47,861
ENDING FUND BALANCE 273,193$ 47,861$ 47,861$
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
CAPITAL FUNDS
OPERATING BUDGET
2010 - 2012
LIBRARY IMPROVEMENT (2004)
REVENUES: 0$ -$ -$
EXPENDITURES: 202 -
REVENUES OVER (UNDER)
EXPENDITURES (202) - -
BEGINNING FUND BALANCE 202 (0) (0)
ENDING FUND BALANCE (0)$ (0)$ (0)$
2008 LIBRARY IMPROVEMENT BOND
REVENUES: 66,289$ 1,566$ -$
EXPENDITURES: 9,439,254 6,379,166 -
REVENUES OVER (UNDER)
EXPENDITURES (9,372,964) (6,377,601) -
BEGINNING FUND BALANCE 23,578,823 14,205,859 7,828,258
ENDING FUND BALANCE 14,205,859$ 7,828,258$ 7,828,258$
TOTAL CAPITAL BEGINNING BALANCE 35,096,989$ 20,523,648$ 15,792,067$
TOTAL REVENUES 78,234 4,613,365 -
TOTAL EXPENDITURES 14,651,574 9,344,946 -
TOTAL CAPITAL ENDING FUND BALANCE 20,523,648$ 15,792,067$ 15,792,067$
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
V
EHICLE STORAGE FACILITY
REVENUES: 1,199,238 1,187,770 1,326,100
EXPENDITURES: 1,348,552 1,184,063 1,326,100
REVENUES OVER (UNDER)
EXPENDITURES (149,314) 3,707 -
BEGINNING NET POSITION (733,919) (883,233) (879,526)
ENDING NET POSITION (883,233
)
$ (879,526
)
$ (879,526
)
$
WASTE DISPOSAL
REVENUES: 16,199,260$ 16,348,720$ 16,804,395$
EXPENDITURES: 16,489,863 17,814,540 17,154,395
REVENUES OVER (UNDER)
NET INCOME (LOSS) (290,603) (1,465,820) (350,000)
BEGINNING NET POSITION 14,998,316 14,707,713 13,241,893
ENDING NET POSITION 14,707,71
3
$ 13,241,89
3
$ 12,891,89
3
$
RIVER MARKET
REVENUES: 858,709$ 816,670$ 1,063,880$
EXPENDITURES: 977,074 916,942 1,164,180
REVENUES OVER (UNDER)
NET INCOME (LOSS) (118,365) (100,272) (100,300)
BEGINNING NET POSITION 2,537,875 2,419,510 2,319,238
ENDING NET POSITION 2,419,510$ 2,319,23
8
$ 2,218,93
8
$
ENTERPRISE FUNDS
OPERATING BUDGET
2010-2012
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
ENTERPRISE FUNDS
OPERATING BUDGET
2010-2012
ZOO
REVENUES: 5,176,348$ 4,884,579$ 6,344,304$
EXPENDITURES: 5,019,311 5,354,749 6,584,304
REVENUES OVER (UNDER)
NET INCOME (LOSS) 157,037 (470,170) (240,000)
BEGINNING NET POSITION 4,887,777 5,044,814 4,574,644
ENDING NET POSITION 5,044,814$ 4,574,644$ 4,334,644$
ZOO SPECIAL PROJECTS
REVENUES: 1,070,267$ (482,909)$ -$
EXPENDITURES: 195,650 225,700 -
REVENUES OVER (UNDER)
NET INCOME (LOSS) 874,617 (708,609) -
BEGINNING NET POSITION 1,136,828 2,011,445 1,302,836
ENDING NET POSITION 2,011,44
5
$ 1,302,836$ 1,302,836$
GOLF
REVENUES: 2,538,417$ 2,733,821$ 2,776,182$
EXPENDITURES: 2,893,907 2,826,136 2,870,282
REVENUES OVER (UNDER)
EXPENDITURES (355,490) (92,315) (94,100)
BEGINNING NET POSITION (1,534,833) (1,890,323) (1,982,638)
ENDING NET POSITION (1,890,323
)
$ (1,982,638
)
$ (2,076,738
)
$
69
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
ENTERPRISE FUNDS
OPERATING BUDGET
2010-2012
JIM DAILEY FITNESS & AQUATIC CENTER
REVENUES: 1,252,199$ 1,097,994$ 1,112,146$
EXPENDITURES: 1,384,195 1,334,126 1,350,071
REVENUES OVER (UNDER)
NET INCOME (LOSS) (131,996) (236,132) (237,925)
BEGINNING NET POSITION 3,372,823 3,240,827 3,004,695
ENDING NET POSITION 3,240,827$ 3,004,69
5
$ 2,766,770$
PARKING GARAGE
S
REVENUES: 1,848,228$ 1,800,383$ 1,856,000$
EXPENDITURES: 1,786,352 1,953,900 2,043,861
REVENUES OVER (UNDER)
NET INCOME (LOSS) 61,876 (153,517) (187,861)
BEGINNING NET POSITION 96,374 158,250 4,733
ENDING NET POSITION 158,250$ 4,733$ (183,128
)
$
70
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
ENTERPRISE FUNDS
OPERATING BUDGET
2010-2012
RECREATION SERVICES
REVENUES: 641,895$ 803,068$ -$
EXPENDITURES: 913,050 1,272,774 -
REVENUES OVER (UNDER)
EXPENDITURES (271,154) (469,706) -
BEGINNING NET POSITION 1,499,768 1,228,614 758,907
ENDING NET POSITION 1,228,614$ 758,907$ 758,907$
TOTAL ENTERPRISE BEGINNING NET POSITION 26,261,00
9
$ 26,037,61
6
$ 22,344,78
2
$
TOTAL REVENUES 30,784,561 29,190,09
6
31,283,00
7
TOTAL EXPENDITURES 31,007,95
4
32,882,93
0
32,493,19
3
TOTAL ENTERPRISE ENDING NET POSITION 26,037,61
6
$ 22,344,78
2
$ 21,134,59
6
$
71
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
FLEET INTERNAL SERVICE -
REVENUES: 9,666,219$ 10,403,932$ 11,667,454$
EXPENDITURES: 9,528,597 10,888,935 11,667,454
REVENUES OVER (UNDER)
EXPENDITURES 137,622 (485,003) -
BEGINNING NET POSITION 2,869,071 3,006,693 2,521,690
ENDING NET POSITION 3,006,693$ 2,521,690$ 2,521,690$
FLEET INTERNAL SERVICE FUND
OPERATING BUDGET
2010 - 2012
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
+
POLICE PENSION & RELIEF FUND
ADDITIONS: 10,114,578$ 5,564,747$ -$
DEDUCTIONS: 9,463,813 10,061,412 -
NET INCREASE (DECREASE) 650,765 (4,496,664) -
NET POSITION HELD IN TRUST, BEGINNING 52,308,765 52,959,530 48,462,865
NET POSITION HELD IN TRUST, ENDIN
G
52,959,53
0
$ 48,462,86
5
$ 48,462,86
5
$
FIRE PENSION & RELIEF FUND
ADDITIONS: 11,446,041$ 3,891,092$ -$
DEDUCTIONS: 10,877,571 10,678,773 -
NET INCREASE (DECREASE) 568,470 (6,787,681) -
NET POSITION HELD IN TRUST, BEGINNING 76,580,749 77,149,219 70,361,538
NET POSITION HELD IN TRUST, ENDIN
G
77,149,21
9
$ 70,361,53
8
$ 70,361,53
8
$
NON-UNIFORM DEFINED BENEFIT FUN
D
ADDITIONS: 2,368,275$ 2,342,569$ -$
DEDUCTIONS: 1,423,559 1,621,312 -
NET INCREASE (DECREASE) 944,716 721,257 -
NET POSITION HELD IN TRUST, BEGINNING 7,492,906 8,437,622 9,158,879
NET POSITION HELD IN TRUST, ENDIN
G
8,437,622$ 9,158,87
9
$ 9,158,87
9
$
FIDUCIARY FUNDS
OPERATING BUDGET
2010 - 2012
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
FIDUCIARY FUNDS
OPERATING BUDGET
2010 - 2012
NON-UNIFORM DEFINED CONTRIBUTIO
N
ADDITIONS: 5,381,091$ 2,626,225$ -$
DEDUCTIONS: 2,084,574 3,922,461 -
NET INCREASE (DECREASE) 3,296,517 (1,296,236) -
NET POSITION HELD IN TRUST, BEGINNING 33,309,255 36,605,771 35,309,535
NET POSITION HELD IN TRUST, ENDIN
G
36,605,771$ 35,309,53
5
$ 35,309,53
5
$
401 (A) PENSION FUND
ADDITIONS: 1,292,391$ 445,348$ -$
DEDUCTIONS: 105,347 7,998 -
NET INCREASE (DECREASE) 1,187,044 437,350 -
NET POSITION HELD IN TRUST, BEGINNING 5,409,400 6,596,444 7,033,794
NET POSITION HELD IN TRUST, ENDIN
G
6,596,44
4
$ 7,033,79
4
$ 7,033,79
4
$
HEALTH MANAGEMENT TRUST FUN
D
ADDITIONS: 104,681$ 41,674$ -$
DEDUCTIONS: 13,564 15,247 -
NET INCREASE (DECREASE) 91,117 26,428 -
NET POSITION HELD IN TRUST, BEGINNING 1,418,340 1,509,457 1,535,885
NET POSITION HELD IN TRUST, ENDIN
G
1,509,45
7
$ 1,535,88
5
$ 1,535,88
5
$
TOTAL NET POSITION BEGINNIN
G
176,519,41
5
$ 183,258,04
3
$ 171,862,49
6
$
TOTAL ADDITION
S
30,707,05
7
14,911,65
6
-
TOTAL DEDUCTION
S
23,968,42
8
26,307,20
2
-
TOTAL NET POSITION ENDIN
G
183,258,04
3
$ 171,862,49
6
$ 171,862,49
6
$
74
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
2002 CIP JUNIOR LIEN BONDS
REVENUE: 315,838$ 317,004$ -$
EXPENDITURES: 316,798 318,198 -
NET INCREASE (DECREASE) (959) (1,193) -
BEGINNING FUND BALANCE 22,942 21,983 20,790
ENDING FUND BALANCE 21,983$ 20,790$ 20,790$
2004 IMPROVEMENT BONDS DEBT SERVICE
REVENUE: 11,211,703$ 11,602,261$ -$
EXPENDITURES: 11,067,833 11,137,925 -
NET INCREASE (DECREASE) 143,871 464,336 -
BEGINNING FUND BALANCE 11,127,196 11,271,067 11,735,403
ENDING FUND BALANCE 11,271,06
7
$ 11,735,40
3
$ 11,735,40
3
$
2004 LIBRARY IMP. BONDS DEBT SERVICE
REVENUE: 3,393,839$ 3,511,551$ -$
EXPENDITURES: 3,411,844 3,347,369 -
NET INCREASE (DECREASE) (18,005) 164,182 -
BEGINNING FUND BALANCE 2,094,191 2,076,186 2,240,369
ENDING FUND BALANCE 2,076,186$ 2,240,36
9
$ 2,240,36
9
$
DEBT SERVICE FUNDS
OPERATING BUDGET
2010 - 2012
75
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
DEBT SERVICE FUNDS
OPERATING BUDGET
2010 - 2012
2008 LIBRARY IMPROVEMENT BOND
REVENUE: 3,365,060$ 4,114,257$ -$
EXPENDITURES: 2,695,033 2,475,345 -
NET INCREASE (DECREASE) 670,028 1,638,912 -
BEGINNING FUND BALANCE 2,598,841 3,268,869 4,907,781
ENDING FUND BALANCE 3,268,86
9
$ 4,907,781$ 4,907,781$
2007 CAPITAL IMP. REVENUE REFUNDING BON
D
REVENUE: 1,442,380$ 1,443,679$ -$
EXPENDITURES: 1,440,738 1,443,138 -
NET INCREASE (DECREASE) 1,643 542 -
BEGINNING FUND BALANCE 17,510 19,153 19,694
ENDING FUND BALANCE 19,153$ 19,694$ 19,694$
2009 PARKS & REC CAPITAL IMPROVEMENT BON
D
REVENUE: 675,477$ 511,270$ -$
EXPENDITURES: 695,264 506,132 -
NET INCREASE (DECREASE) (19,786) 5,138 -
BEGINNING FUND BALANCE 732,380 712,594 717,732
ENDING FUND BALANCE 712,594$ 717,732$ 717,732$
76
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ADOPTED
ACTUAL AMENDED BUDGET
2010 2011 2012
DEBT SERVICE FUNDS
OPERATING BUDGET
2010 - 2012
TOTAL BEGINNING FUND BALANCE 16,593,06
0
$ 17,369,85
2
$ 19,641,76
9
$
TOTAL REVENUES 20,404,29
9
21,500,02
2
-
TOTAL EXPENDITURES 19,627,50
7
19,228,10
6
-
TOTAL ENDING FUND BALANCE 17,369,85
2
$ 19,641,76
9
$ 19,641,76
9
$
77
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City of Little Rock, Arkansas 2012 Operating Budget
2012 Five Year Forecast
Little Rock Code Section 2-214 requires the Board of Directors to adopt an
annual budget on or before December 30 of each year. A budget is balanced
when appropriated expenses do not exceed the sum of estimated net revenues
and available fund balances. The proposed 2012 budgets are balanced and
fiscally responsible.
All fund designations and reserves are evaluated annually for long-term
adequacy and use requirements in conjunction with development of the City’s
five-year financial plan. A 10% reserve requirement is utilized for planning
purposes for all funds with the exception of the Solid Waste Fund, which has a
15% unrestricted retained earnings reserve requirement. In addition, each
annual operating budget will include a contingency appropriation in the general
fund sufficient to provide for unforeseen needs of an emergency nature for that
year. The desired level of the contingency appropriation each year shall be
based on the average of the three prior years’ experience levels but no less than
0.5% of General Fund revenue for the current fiscal year. The contingency
appropriation in the 2012 General Fund budget is $1,586,000 or 1% of estimated
revenue.
Per the City’s financial policy, the goal was to set aside $10,000,000 or 10% of
General Fund revenues, whichever is greater, into a restricted reserve fund on or
before December 31, 2005. However, due to economic conditions in the past
several years, the City has not met this goal. The restricted reserve is currently
$9,418,000. Contingency appropriations, which are not utilized during the fiscal
year to meet unforeseen needs, will be added to the restricted reserve until the
desired level is achieved. While, the City has not been able to increase the
reserve to the desired level, the City has not drawn from the restricted reserve to
balance the budget.
Citizen demand for services has outpaced revenue growth in the last few years.
As featured on the cover of this 2012 Budget Document, on September 13, 2011,
the citizens of Little Rock approved a one (1)-cent sales tax increase to allow the
City to fill critical positions that have remained vacant for many years and to
provide the City the opportunity to move forward with much needed programs
and capital projects. All of the services and projects funded by the tax increase
support the City goals and objectives centered on public safety, economic
development, basic City services, infrastructure, and quality of life.
The tax increase, which is effective January 1, 2012, includes a permanent 5/8-
cent operations tax and a 3/8-cent ten (10)-year capital tax, that will provide
additional Police Officers, more Code Enforcement Officers, new Fire and Police
facilities and a new emergency communications system. The capital projects
supported by the new 3/8-cent tax are highlighted in the Capital Improvements
section of the Budget Document. The ongoing operating expenses associated
with the capital projects are supported by the 5/8-cent portion of the new sales
tax. These expenses are phased into the five year forecast based on the
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City of Little Rock, Arkansas 2012 Operating Budget
anticipated completion schedule of the capital projects. Consistent with the first
“must do” goal of the Mayor and Board of Directors, the City plans to complete all
of the public safety projects funded by the 3/8-cent ten (10)-year capital tax in the
first five (5) years. In addition, emphasis is placed on completing infrastructure
projects in each of the City’s seven (7) Wards, utilizing citizen input through
community meetings to determine projects that will be completed in three (3)-
year cycles.
The City has taken steps to plan for the future with the five-year forecast based
on the estimated revenues and operating expenditures for 2012 – 2016. The
forecast for 2012 – 2016 is a planning tool used for the projections. The Mayor
and Board of Directors have only approved the 2012 budget. However, the
Board is committed to providing financial stability in order to maintain critical
programs.
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FY12 FY13 FY14 FY15 FY16
Adopted
Projected Projected Projected Projected
General Fund
Beginning Fund Balance $22,866,080 $22,866,080 $25,030,383 $25,861,415 $27,079,741
Plus: Est. Revenue 158,559,815 162,523,810 166,586,906 170,751,578 175,020,368
Less: Est. Expenses
General Administrative 21,821,608 22,258,040 22,703,201 23,157,265 23,620,410
Board of Directors 236,721 241,455 246,285 251,210 256,234
Community Programs 375,610 383,122 390,785 398,600 406,572
City Attorney 1,620,798 1,653,214 1,686,278 1,720,004 1,754,404
District Court - First Division 1,358,190 1,385,354 1,413,061 1,441,322 1,470,149
District Court - Second Division 1,187,972 1,211,731 1,235,966 1,260,685 1,285,899
District Court - Third Division 546,736 557,671 568,824 580,201 591,805
Finance 2,753,231 2,808,296 2,864,462 2,921,751 2,980,186
Human Resources 1,494,036 1,523,917 1,554,395 1,585,483 1,617,193
Information Technology 4,140,165 4,222,968 4,307,428 4,393,576 4,481,448
Planning and Development 2,392,680 2,440,534 2,489,344 2,539,131 2,589,914
Housing & Neighborhood Programs 4,678,013 4,771,573 4,867,005 4,964,345 5,063,632
Public Works 1,124,698 1,147,192 1,170,136 1,193,539 1,217,409
Parks & Recreation 8,528,829 8,699,406 8,873,394 9,050,862 9,231,879
Fire ** 36,255,791 37,246,672 39,883,510 40,840,714 41,820,891
Police 55,007,824 56,817,980 58,181,612 59,577,971 61,007,842
Vacancy Reductions (3,500,000) (3,500,000) (3,500,000) (3,500,000) (3,500,000)
Transfers Out 18,536,913
16,490,382 16,820,190 17,156,593 17,499,725
158,559,815 160,359,507 165,755,874 169,533,252 173,395,592
Ending Fund Balance * $22,866,080 $25,030,383 $25,861,415 $27,079,741 $28,704,518
Reserve Requirement
(10% of Revenues) $15,855,982
$16,252,381 $16,658,691 $17,075,158 $17,502,037
* Ending Fund Balance includes restricted reserves of $9,418,000 in 2012.
** Includes the addition of 24 fire fighters in 2014 with the opening of the Southwest Little Rock Fire Station
Street Fund
Beginning Balance $2,666,905 $2,666,905 $2,835,731 $3,007,934 $3,183,581
Plus: Est. Revenue 16,551,612 16,882,644 17,220,297 17,564,703 17,915,997
Less: Est. Expenses 16,551,612
16,713,818 17,048,094 17,389,056 17,736,837
Ending Balance $2,666,905 $2,835,731 $3,007,934 $3,183,581 $3,362,741
Reserve Requirement
(10% of revenue) $1,655,161
$1,688,264 $1,722,030 $1,756,470 $1,791,600
Fleet Fund
Beginning Net Position $2,521,690 $2,521,690 $2,640,698 $2,762,086 $2,885,902
Plus: Est. Revenue 11,667,454 11,900,803 12,138,819 12,381,596 12,629,227
Less: Est. Expenses 11,667,454
11,781,795 12,017,431 12,257,780 12,502,935
Ending Net Position $2,521,690 $2,640,698 $2,762,086 $2,885,902 $3,012,194
Reserve Requirement
(10% of revenues) $1,166,745
$1,190,080 $1,213,882 $1,238,160 $1,262,923
2012-2016 FORECAS
T
CITY OF LITTLE ROCK
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FY12 FY13 FY14 FY15 FY16
Adopted
Projected Projected Projected Projected
2012-2016 FORECAS
T
CITY OF LITTLE ROCK
Vehicle Storage Facility
Beginning Net Position ($879,526) ($879,526) ($866,000) ($852,203) ($838,130)
Plus: Est. Revenue 1,326,100 1,352,622 1,379,674 1,407,268 1,435,413
Less: Est. Expenses 1,326,100
1,339,096 1,365,878 1,393,195 1,421,059
Ending Net Position ($879,526) ($866,000) ($852,203) ($838,130) ($823,776)
Reserve Requirement
(10% of revenues) $132,610
$135,262 $137,967 $140,727 $143,541
Waste Disposal Fund
Beginning Net Position $13,241,893 $12,891,893 $13,063,298 $13,238,131 $13,416,460
Plus: Est. Revenue 16,804,395 17,140,483 17,483,293 17,832,958 18,189,618
Less: Est. Expenses 17,154,395
16,969,078 17,308,460 17,654,629 18,007,721
Ending Net Position $12,891,893 $13,063,298 $13,238,131 $13,416,460 $13,598,357
Reserve Requirement
(15% of revenues) $2,520,659
$2,571,072 $2,622,494 $2,674,944 $2,728,443
River Market Fund
Beginning Net Position $2,319,238 $2,218,938 $2,229,790 $2,240,858 $2,252,148
Plus: Est. Revenue 1,063,880 1,085,158 1,106,861 1,128,998 1,151,578
Less: Est. Expenses 1,164,180
1,074,306 1,095,792 1,117,708 1,140,062
Ending Net Position $2,218,938
$2,229,790 $2,240,858 $2,252,148 $2,263,664
Reserve Requirement
(10% of revenues) $106,388
$108,516 $110,686 $112,900 $115,158
Zoo Fund
Beginning Net Position $4,574,644 4,334,644$ 4,399,356$ 4,465,362$ 4,532,688$
Plus: Est. Revenue 6,344,304 6,471,190 6,600,614 6,732,626 6,867,279
Less: Est. Expenses 6,584,304
6,406,478 6,534,608 6,665,300 6,798,606
Ending Net Position $4,334,644
$4,399,356 $4,465,362 $4,532,688 $4,601,361
Reserve Requirement
(10% of Revenues) $634,430
$647,119 $660,061 $673,263 $686,728
Golf Fund
Beginning Net Position ($1,982,638) ($2,076,738) ($1,793,567) ($1,504,733) ($1,210,123)
Plus: Est. Revenue 2,776,182 2,831,706 2,888,340 2,946,107 3,005,029
Less: Est. Expenses 2,870,282
2,548,535 2,599,506 2,651,496 2,704,526
Ending Net Position ($2,076,738)
($1,793,567) ($1,504,733) ($1,210,123) ($909,620)
Reserve Requirement
(10% of revenues) $277,618
$283,171 $288,834 $294,611 $300,503
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FY12 FY13 FY14 FY15 FY16
Adopted
Projected Projected Projected Projected
2012-2016 FORECAS
T
CITY OF LITTLE ROCK
Jim Dailey Fitness & Aquatic Fund
Beginning Net Position $3,004,695 $2,766,770 $2,778,113 $2,789,684 $2,801,486
Plus: Est. Revenue 1,112,146 1,134,389 1,157,077 1,180,218 1,203,823
Less: Est. Expenses 1,350,071
1,123,045 1,145,506 1,168,416 1,191,784
Ending Net Position $2,766,770
$2,778,113 $2,789,684 $2,801,486 $2,813,525
Reserve Requirement
(10% of revenues) $111,215
$113,439 $115,708 $118,022 $120,382
Parking Garages
Beginning Net Position $4,733 ($183,129) $0 $0 $0
Plus: Est. Revenue 1,856,000 1,893,120 1,930,982 1,969,602 2,008,994
Less: Est. Expenses 2,043,861
1,709,992 1,930,982 1,969,602 2,008,994
Ending Net Position ($183,129) $0 $0 $0 $0
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Revenues
CITY OF LITTLE ROCK
2012 BUDGET SUMMARY
ALL FUNDS RESOURCES
$218,061,888
Street
Fund
7.59%
Fleet
Services
5.35%
Waste
Disposal
7.71%
General
Fund
72.71%
Parks
Enterprises
2.27%
Zoo
2.91%
Vehicle Storage
Facility
.61%
Parking
Garages
.85%
83
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2010 2011 2011 2012 Change from %
REVENUES: ACTUAL ADOPTED AMENDED ADOPTED 2011 Amended CHANGE
Property Taxes * $24,034,597 $17,245,148 $17,395,148 $17,648,900 $253,752 1.46%
Sales Tax 64,137,449 65,224,701 63,920,146 92,199,900 28,279,754 44.24%
Business Licenses 5,682,104 5,732,107 5,972,107 5,974,000 1,893 0.03%
Mixed Drinks 1,850,260 1,631,188 1,856,188 1,858,000 1,812 0.10%
Building, Related Permits 1,816,865 1,687,900 1,822,900 1,832,800 9,900 0.54%
Insurance Pension Turnback* 2,686,738 1,178,000 1,673,467 2,190,000 516,533 30.87%
Park Revenue 355,102 378,520 378,520 349,600 (28,920) -7.64%
Airport Reimbursement 2,741,508 2,778,210 2,778,210 2,957,300 179,090 6.45%
Salary Reimbursement 911 973,407 1,000,000 1,000,000 733,300 (266,700) -26.67%
Fines and Fees 3,629,273 3,578,220 3,318,220 3,409,700 91,480 2.76%
Utility Franchises 27,594,024 26,902,357 27,104,357 26,332,200 (772,157) -2.85%
Interest Earnings 20,234 11,300 11,300 25,000 13,700 121.24%
All Other 1,767,045 1,622,361 1,722,361 1,729,600 7,239 0.42%
Transfers In 3,854,875 3,401,406 3,401,406 1,319,515 (2,081,891) -61.21%
Carry-over* 2,000,000 ** 2,000,000 ** 0 (2,000,000) -100.00%
Total General Fund 141,143,481 134,371,418 134,354,330 158,559,815 24,205,485 18.02%
Other Budgeted Funds
Street 16,113,897 15,164,843 15,238,843 16,551,612 1,312,769 8.6%
Fleet Services 9,666,219 10,003,932 10,403,932 11,667,454 1,263,522 12.1%
Vehicle Storage Facility 1,199,238 1,187,770 1,187,770 1,326,100 138,330 11.6%
Waste Disposal 16,199,260 16,228,300 16,348,720 16,804,395 455,675 2.8%
River Market 858,709 816,670 816,670 1,063,880 247,210 30.3%
Zoo 5,176,348 4,764,579 4,884,579 6,344,304 1,459,725 29.9%
Golf 2,538,417 2,733,821 2,733,821 2,776,182 42,361 1.5%
Jim Dailey Fitness and Aquatic Center 1,252,199 1,097,994 1,097,994 1,112,146 14,152 1.3%
Parking Garages 1,848,228 1,800,383 1,800,383 1,856,000 55,617 3.1%
Total Other Budgeted Funds 54,852,514 53,798,292 54,512,712 59,502,073 4,989,361 9.2%
Total All Budgeted Funds $195,995,995 $188,169,710 $188,867,042 $218,061,888 $29,194,846 15.5%
* Actual includes Property Tax and Pension Turnback funds associated with the Police and Fire Pension.
** Carry-over represents the planned use of available fund balance.
CITY OF LITTLE ROCK
2012 OPERATING REVENUES
84
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$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
2010 2011 2012
Sales Taxes Utility Franchises
All Other Property Taxes
General Government
Summary of Revenues
2010-2012
85
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2010 2011 2012
A
CTUA
L
A
DOPTED
A
DOPTED
GENERAL FUND
PROPERTY TAX
Property Taxes 15,976,061$ 15,863,800$ 16,284,600$
Pension Property Taxes 6,788,010
Homestead Taxes 993,497 1,076,900 1,044,300
Act 9 Industry Payment 277,029 304,448 320,000
Total Property Taxes 24,034,597 17,245,148 17,648,900
SALES TAX
County Sales & Use Tax 38,380,269 39,035,350 38,241,500
City Sales Tax 22,666,916 23,382,000 50,869,700
State Tax Turnback 3,090,264 2,807,351 3,088,700
Total Sales Taxes 64,137,449 65,224,701 92,199,900
BUSINESS LICENSES
General Business Licenses 5,682,104 5,732,107 5,974,000
Mixed Drinks Licenses 1,850,260 1,631,188 1,858,000
Total Business Licenses 7,532,364 7,363,295 7,832,000
PERMITS
Building & Excavation Permits 1,016,461 890,000 1,021,000
Electrical Permits 246,312 260,000 263,000
Plumbing Permits 223,582 221,000 254,000
HVAC Permits 252,514 235,600 224,000
Wrecker Franchise 74,660 72,300 68,600
Burn Permits 3,336 9,000 2,200
Total Permits 1,816,865 1,687,900 1,832,800
INTERGOVERNMENTAL
Insurance Turnback 2,686,738 1,178,000 2,190,000
Total Intergovernmental 2,686,738 1,178,000 2,190,000
POLICE SERVICES
Police Report 286,192 270,000 380,000
False Alarm 68,498 90,000 40,000
Airport - Security Guards 1,656,795 1,728,560 1,769,700
Total Police Services 2,011,485 2,088,560 2,189,700
FIRE SERVICES
Fire Alarm Inspection 3,650 3,750 300
Airport-Fire Protection 1,084,713 1,049,650 1,187,600
Fire Training Academy 600
Total Fire Services 1,088,363 1,053,400 1,188,500
PARK REVENUE
SWLR Community Complex 86,190 92,000 88,000
Athletics Fees 99,450 110,000 93,800
Pavilion Rental 45,506 50,000 45,000
Community Center & Miscellaneous Fees 88,465 89,520 86,900
Admissions Revenue 23,604 27,000 24,600
Miscellaneous Revenue 11,887 10,000 11,300
Total Park Revenue 355,102 378,520 349,600
CITY OF LITTLE ROCK
2012 OPERATING REVENUE
86
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2010 2011 2012
A
CTUA
L
A
DOPTED
A
DOPTED
CITY OF LITTLE ROCK
2012 OPERATING REVENUE
MISCELLANEOUS SERVICES
Crossing Guards-LRSD Reimbursement 408,774 427,420 440,200
911 Services Reimbursement 973,407 1,000,000 733,300
Total Miscellaneous Services 1,382,181 1,427,420 1,173,500
FINES
Fines - Traffic 2,402,746 2,320,000 2,179,800
Fines - Criminal - Other 329,381 320,000 364,000
Probation Assessments 105,409 111,000 80,000
Additional Court Cost 18,523 18,500 18,500
Theft Diversion Class 900 1,500 500
Fines - Parking 251,090 260,000 260,000
Immobilization Fees 170
Fines - Child Passenger Protection 5,227 5,700 6,100
Fines - Environmental 42,733 61,000 34,000
Fines - Animal Control 274,714 270,000 278,000
Fines - Anger Management 170 150
Fines - Other (8,970)
Drunk-O-Meter 3,753 3,700 3,700
Total Fines 3,425,845 3,371,550 3,224,600
FEES
Rezoning Fees 63,438 52,000 56,500
Act 474 Admin Fees 3,011 2,700 3,600
Act 9 Admin Fees 2,010 4,600 4,600
Incident Report Fees 407 400 300
Civil Court Fees 69,507 68,000 74,500
Booking & Admin Fee -Pulaski County Jail 240 100
Education Training Fees 3,490 8,200
Community Service Fees 50,950 55,000 37,500
Miscellaneous Service Fees 11,645 15,000 8,000
Animal Services (1,270)
670 100
Total Fees 203,428 206,670 185,100
UTILITY FRANCHISE
Entergy 12,729,113 12,404,700 11,970,000
S W Bell 1,204,019 1,166,808 819,800
Local Landline Franchise Fees 233,037 227,084 220,300
Long Dist. Franchise Fees 991,159 1,040,000 959,700
Centerpoint Energy 4,092,240 3,800,000 3,625,000
Central Ark Water 3,129,191 3,075,000 3,385,000
LR Waste Water 4,024,700 4,047,000 4,100,000
Fiber Optics 1,077,497 1,074,600 1,232,000
Cable TV 1,867,102 1,825,000 1,775,000
Franchise Fee Contra (1,754,035) (1,757,835) (1,754,600)
Total Utility Franchises 27,594,024 26,902,357 26,332,200
INVESTMENT INCOME
Interest Income 21,747 11,300 25,000
Change in Market Value (1,513)
Total Investment Income 20,234 11,300 25,000
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2010 2011 2012
A
CTUA
L
A
DOPTED
A
DOPTED
CITY OF LITTLE ROCK
2012 OPERATING REVENUE
RENTS AND ROYALTIES
Tower Lease 274,044 237,400 270,000
Ground Leases 548 3,773 9,900
Amusement Park Leases 2,750 3,025 3,300
Total Rents and Royalties 277,343 244,198 283,200
MISCELLANEOUS INCOME
Other Reimbursement 3,370 7,000 6,500
Commission - Vending 634 2,200 1,000
Contributions/Donations 327,793 327,793 327,800
Miscellaneous Revenue 390,790 250,000 250,000
Total Miscellaneous Revenue 722,587 586,993 585,300
Transfers In 3,854,875 3,401,406 1,319,515
General Fund Carry-over From Operating Revenues
and Excess Vacancy Savings 2,000,000
TOTAL GENERAL FUND REVENU
E
141,143,481 134,371,418 158,559,815
STREET FUN
D
ST Homestead Tax 288,093 288,925 298,000
1/2 County Road Tax 4,633,015 4,586,288 4,742,000
State Gas Tax Turnback 9,260,451 9,052,000 9,770,794
Miscellaneous Grants 85,192
Street Repair Reimbursement 16,758 7,000 9,000
Insurance Reimbursement 49,893 15,000 15,000
Miscellaneous Income 924,098
Interest On Investments 1,272 1,000 1,000
Transfer In 855,125 1,214,630 1,715,818
TOTAL STREET FUN
D
16,113,897 15,164,843 16,551,612
FLEET INTERNAL SERVICE FUN
D
Fleet Labor 2,096,483 2,508,865 2,711,402
Fleet Management 656,246 766,791 817,027
Fuel Fees 2,168,728 2,422,878 3,516,580
Miscellaneous Sales 579,542 501,000 565,000
Motor Pool 8,000 5,800 5,585
Fleet Parts 3,001,647 2,879,750 2,998,860
Insurance Repairs 351,553 125,000 75,000
Fleet Sublets 801,402 776,378 978,000
Interest on Investments 2,618 1,500
Gain/Loss on Sale of Fixed Assets 15,970 -
TOTAL FLEET INTERNAL SERVICE FUN
D
9,666,219 10,003,932 11,667,454
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A
CTUA
L
A
DOPTED
A
DOPTED
CITY OF LITTLE ROCK
2012 OPERATING REVENUE
V
EHICLE STORAGE FACILIT
Y
Licenses and Permits 20,990 20,500 20,500
Storage Fees 310,576 308,000 314,600
Wrecker Fees 330,653 335,000 337,000
Vehicle Auction Sales 419,553 400,000 530,000
Impound Administration Fees 87,422 89,000 89,000
Vehicle Storage Miscellaneous 19,241 14,000 14,000
Contributions/Donations 10,538 21,000 21,000
Sales Tax 265 270
TOTAL VEHICLE STORAGE FACILIT
Y
1,199,238 1,187,770 1,326,100
WASTE DISPOSAL ENTERPRISE FUN
D
Sanitation Fees 15,053,953 15,050,000 15,113,440
Landfill Fees 765,426 725,000 860,000
Methane Gas Revenue 156,827 225,000 200,000
Yard Waste Revenue 43,308 40,000 40,000
Compost Sale Revenue 99,193 100,000 100,000
Miscellaneous Revenue 14,575 79,100 5,000
Interest On Investments 10,461 9,200 5,715
Contributions/Donations 55,517
Transfers In - - 480,240
TOTAL WASTE DISPOSAL ENTERPRISE FUN
D
16,199,260 16,228,300 16,804,395
RIVER MARKET ENTERPRISE FUN
D
Admissions Revenue 66,205 50,670 102,500
Space Rental 283,690 260,000 379,000
Miscellaneous Fees 9,016 6,000 82,380
Contributions/Donations 250,000 250,000 250,000
Miscellaneous Revenue (202) -
Transfers In 250,000 250,000 250,000
TOTAL RIVERMARKET ENTERPRISE FUN
D
858,709 816,670 1,063,880
ZOO ENTERPRISE FUN
D
Membership 236,226 310,000 340,000
Zoo Admissions 1,472,308 1,566,125 1,650,000
Concessions 401,158 415,000 465,000
Token Sales 187,943 202,500 180,000
Education 32,713 35,000 55,000
Special Events 246,476 209,000 209,000
Zoo Rentals 15,862 20,000 10,000
Merchandise Sales 294,871 300,000 335,000
Miscellaneous 22,931 14,000 19,000
Contributions/Donations 585,806 12,900
Transfers 1,680,054 1,680,054 3,081,304
TOTAL ZOO ENTERPRISE FUN
D
5,176,348 4,764,579 6,344,304
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2010 2011 2012
A
CTUA
L
A
DOPTED
A
DOPTED
CITY OF LITTLE ROCK
2012 OPERATING REVENUE
GOLF ENTERPRISE FUN
D
Concessions Revenue 71,226 88,000 96,200
Green Fees 847,361 933,879 912,800
Equipment Rental 457,317 547,890 510,080
Merchandise Sales 74,187 81,000 88,500
Miscellaneous Revenue 11,574 5,800 4,000
Transfers 1,076,752 1,076,752 1,164,602
TOTAL GOLF ENTERPRISE FUN
D
2,538,417 2,733,321 2,776,182
JIM DAILEY FITNESS & AQUATIC CENTER ENTERPRISE FUN
D
Annual Fees 53,635 52,000 49,500
Monthly Membership 278,058 280,500 285,000
Daily Fees 108,729 110,000 112,000
Corporate Fees 241,497 242,000 231,500
Special Fees 43,923 4,700 6,800
Other 18,767 56,420 73,500
Interest Income 1,354 1,088 2,560
Contributions/Donations 154,950
Transfers 351,286 351,286 351,286
TOTAL JIM DAILEY FITNESS & AQUATIC CENTER 1,252,199 1,097,994 1,112,146
PARKING GARAGE
S
Business License - Auto/Truck 274,321 229,000 229,000
Street Repair Reimbursement 138,517 110,000 110,000
Parking Meters 523,005 520,000 520,000
Surface Lot Parking 97,883 88,683 88,680
Parking Deck Monthly 620,443 606,250 650,000
Parking Deck Daily 109,043 165,000 175,000
Parking Peabody 83,046 79,750 81,000
Interest on Investments 1,970 1,200 2,200
Miscellaneous Income - 500 120
TOTAL PARKING GARAGE
S
1,848,228 1,800,383 1,856,000
GRAND TOTAL ALL FUND
S
195,995,995$ 188,169,210$ 218,061,888$
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City of Little Rock, Arkansas 2012 Operating Budget
REVENUE TRENDS
OVERALL
The City’s General Fund revenues are primarily comprised of sales taxes,
property taxes, utility franchise fees, fines and fees and revenues from various
licenses. The City’s General Fund is heavily dependent on sales tax, which
comprises over 58% of the 2012 budget. The 2012 Operating Budget includes
an increase in sales tax of 41.92% over 2011 actual tax collections, which were
1.30% higher than the previous year. Little Rock citizens passed an additional
one (1)-cent local sales tax in September 2011 that goes into effect on January
1, 2012. Faced with significant challenges with stagnant revenue in many areas
due to the lingering effects of the economic downturn, and one of the lowest local
tax rates in the State, citizens supported the new tax initiative with five-eighths
(5/8)-cent dedicated for ongoing operating expenses and three-eighths (3/8)-cent
dedicated to capital projects over a ten (10) year period. The revenue growth
reflected in the budget is entirely due to the five-eighths (5/8)-cent increase in the
sales tax for operations. While consumer confidence improved over the last
quarter of 2011, uncertainty continues to impact the economic recovery and
make revenue forecasting very difficult. Sales tax receipts in the last two months
of 2011 improved by 2.42% over the same period one year ago.
%
REVENUES CHANGE
2008 Operating Revenues 134.1
2009 Operating Revenues 137.4 2.46%
2010 Operating Revenues 131.1 -4.59%
2011 Operating Revenues 134.4 2.52%
2012 Operating Revenues 158.6 18.01%
Utility franchise fees and property taxes comprise approximately 16.6% of and
11.1% of 2012 General Fund budgeted revenues, respectively. Assessments of
real estate and personal property are levied in the current year and collectible in
the following year. An increase in used-car values and business inventories in
2011 led to an increase of 3.31% in the original charge for 2011 property taxes to
be collected in 2012. Overall, utility franchise revenues are expected to be below
2011 actual revenues by 3.82%. Only CenterPoint Energy, the gas utility, has an
increase in utility rates for customers living within the Little Rock city limits. The
average residential customer will experience an increase of 5.7% in their bills
from November 1, 2011 through March 31, 2012. Although no rate change is
currently scheduled, franchise payments from Entergy, the electric utility, are
expected to decline by approximately 6.5% due the return to normal weather
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City of Little Rock, Arkansas 2012 Operating Budget
patterns after an extremely hot and dry summer in 2011. In addition, Entergy
rates are impacted by the Federal Energy Regulatory Commission (FERC)
imposed payments which are passed directly to consumers. Entergy has applied
for an increase in rates beginning April 1, 2012 but no decision will be made until
late in the first quarter of 2012. Weather plays a significant role in the annual
franchise fee revenues from Entergy, CenterPoint, and Central Arkansas Water.
Water conservation technology continues to improve and reduce the number of
annual gallons used. Franchise fee revenue from Central Arkansas Water and
WasteWater Utility are expected to remain flat, primarily due to the decline in
gallons consumed per household. The WasteWater Utility Board has announced
a desire to increase rates in 2012 and to levy impact fees to fund sewer
infrastructure improvements. A decision regarding the amount and timing of rate
adjustments had not been made at the time the budget was adopted. Therefore,
no increase in franchise fee revenues for this utility was included in the 2012
revenue forecast. Over the last several years, long distance and local landline
franchise fees have been in decline with increased competition from wireless
carriers. These revenues were relatively flat for 2011 and are expected to
decrease slightly in 2012. Fiber Optic revenue increased almost 19% from 2010,
primarily due to an increase in subscribers for AT&T U-Verse. Both AT&T U-
Verse and Comcast Cable have increased fees in response to the demand for
more channel selection from viewers. Licenses and permits comprise
approximately 6% of General Fund Revenues. Business licenses are expected
to remain at existing levels in 2012. Building permit revenue associated with
construction projects increased approximately 19% from the depressed levels in
2010. Business construction activity is projected to remain at 2011 levels in
2012.
PROPERTY TAXES
In general, all real and personal property situated in the City is subjected to ad
valorem taxation with some exceptions such as school property and libraries.
Residents, utilities, and businesses in Little Rock are assessed and levied
property taxes as follows:
• Assessed value is an amount equal to twenty (20) percent of market
value, and the levied millage is applied against the assessed value to
determine the tax owed. With the passage of Amendment 79, the most
that a residential property appraisal can be increased annually is 5%,
regardless of the increase in market value of the property. A non-
residential property or an investment property is limited to an annual
increase of 10%.
• Any annual increase in the value of utility and carrier real property is
limited to 10% of the assessed value for the previous year.
• Tax levies, expressed in terms of millage (one mill equals $1 in tax per
$1,000 in assessed value), are passed by local governments and certified
to the County Tax Collector, who bills and collects the tax.
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City of Little Rock, Arkansas 2012 Operating Budget
• A Little Rock resident living in the Little Rock School District is charged a
millage rate of 70.50.
• Taxes are remitted to the City monthly by the Pulaski County Treasurer as
payments are received throughout the year.
The General Assembly exercised its homestead exemption authority with the
passage of Act 1598 of 2001 (Amendment 79), which provides that, effective with
the assessment year 2000 and thereafter, the amount of real property taxes
assessed on the homestead of each property owner is reduced by $350. A
homestead is a property which is an owner’s principal place of residence.
The City recently received notice of the original charge for 2011 property taxes to
be collected in 2012 which reflects an overall increase of 3.31%. The Pulaski
County Treasurer’s Office is experiencing a collection rate of approximately 97%,
which includes collection of delinquent taxes from previous years.
The City tax levies the past two years have been as follows:
2010 Payable 2011 2011 Payable 2012
General Operation 5.00 5.00
Bond Retirement 3.30 3.30
Library System 5.30 5.30
Police & Firemen’s Pension 2.00 2.00
15.60 15.60
In addition, the City receives approximately one-half of the collections from a
2.90 mill road tax levied by the County and restricted to use for street repair and
maintenance. The 2012 Budget anticipates $5.04 million in property tax
collections from this tax.
In addition to the City millage of 15.60 and the County road millage of 2.90, a
Little Rock property owner’s tax assessment for 2011 also includes 5.60 mills
levied by the County and 46.40 mills levied by the Little Rock School District.
The total millage for a Little Rock property owner is 70.50 for 2011 property taxes
payable in 2012.
The general operations 5.0 mill levy is the maximum rate allowable under state
law for general city operations. Property taxes for 2011 increased 4.52% over
2010 receipts. The majority of the increase was associated with Act 9 revenues,
which are included in this category and represent payments in lieu of property
taxes paid by certain industrial companies. LM Wind Power Blades, Inc., Novus,
Sage V Foods and Welspun were companies which began Act 9 payments in
2011.
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COUNTY SALES TAX
The City receives a pro-rata share of a one (1)-cent countywide sales tax.
Distribution is based on the Little Rock population as a percentage of Pulaski
County’s total population. According to the 2010 Census, Little Rock
experienced a 5.0% growth in population from the 2000 Census. The City
comprises approximately 50.56% of the County population and therefore
receives this percentage of the County one percent tax sales and use tax. The
projected revenue for 2012 from this tax is $38,241,500. Use taxes, paid mostly
by businesses, resemble sales taxes. They apply to goods purchased from out-
of-state merchants such as catalog vendors. Use taxes included in the projection
are approximately $3,330,000 annually. In 2011, the county sales tax revenues
increased only 0.54% from one year ago and were still 1.73% below the 2008
level of $39,268,491. Due to the volatility of growth in the county sales tax
experienced from month to month in 2011 in comparison to the previous year,
there was no growth projected for 2012. On January 1, 2008, changes to
Arkansas’s state and local sales tax laws were implemented for purposes of
compliance with the Streamlined Sales Tax Agreement. Including Arkansas, the
sales tax laws of twenty-four (24) states have been amended to conform to the
agreement.
LOCAL SALES TAX
Historically, the City of Little Rock has levied one of the lowest sales tax rates in
the State of Arkansas at 0.5%. The City currently receives annual revenues of
approximately $23,275,000 from the half penny local sales tax that was the result
of a 1993 special election. There is a two-month delay from the time the actual
sales tax revenues are collected by the businesses and remitted to the State
which disburses this amount to the City, less a 3% administrative charge. City
sales tax revenues were 2.69% higher in 2011 than a year ago, but still trailed
2008 levels by 1.9%. In September 2011, voters approved an overall one (1)-
cent sales tax increase which was comprised of a permanent five-eighths (5/8)-
cent dedicated for ongoing operating expenses and a temporary three-eighths
(3/8)-cent dedicated to capital projects over a ten (10) year period. The new tax
goes into effect on January 1, 2012. In addition to the existing half-cent sales
tax, the new five-eighths (5/8)-cent tax dedicated to ongoing operations is
projected to generate an additional $27,594,000 in revenue in 2012. The three-
eighths (3/8)-cent tax for capital projects is expected to generate approximately
$195.8 million over the ten (10) year period for capital projects. The three-
eighths (3/8)-cent tax revenue is not reflected in General Fund revenues.
Instead, it is reported in a new capital projects fund.
STATE TAX TURNBACK
The State General Assembly, through the Office of Budget, appropriates and
then distributes an amount for turnback to municipalities. The turnback funds are
not based on the state economy. An appropriation is made every July 1st by the
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City of Little Rock, Arkansas 2012 Operating Budget
State’s Office of the Budget and distributed based on population. There are no
scheduled reductions in the turnback appropriations for 2012, remaining at
$16.00 per capita. For 2012 and 2013, the Arkansas State Legislature
appropriated $4,000,000 to be disbursed to county and local governments from
the surplus of the Property Tax Relief Fund. Little Rock will receive $411,894 in
January 2012. The turnback funds should result in approximately $3.1 million
dollars a year.
Sales Tax
$9,000,000
$18,000,000
$27,000,000
$36,000,000
$45,000,000
$54,000,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
County Sales Tax
City Sales Tax
State Tax Turnback
Month
January 35,123,247$ 34,674,109$ 35,666,555$ 35,450,558 70,789,802$ 70,124,667$ 27,640$ 60,271$
February 42,235,810 41,006,941 42,753,266 42,937,896 84,989,076 83,944,837 34,351 59,485
March 33,606,662 33,818,100 34,174,199 34,971,579 67,780,861 68,789,679 35,321 76,714
April 35,244,719 34,427,642 35,257,864 36,042,561 70,502,583 70,470,203 23,355 78,790
May 39,976,322 38,636,249 40,107,935 38,049,255 80,084,257 76,685,474 9,286 49,923
June 37,765,150 37,512,337 37,056,613 38,602,771 74,821,763 76,115,108 25,409 63,686
July 37,831,729 36,860,261 36,634,846 37,359,158 74,466,575 74,219,419 14,470 52,871
August 40,620,093 37,616,032 40,946,986 39,562,409 81,567,079 77,178,441 22,415 58,934
September 39,596,088 36,434,296 39,895,996 38,376,562 79,492,084 74,810,859 14,702 51,022
October 39,356,921 38,103,354 40,657,852 40,272,526 80,014,773 78,375,881 24,979 66,397
November 39,576,203 36,678,265 40,429,029 39,093,545 80,005,232 75,771,810 13,218 44,867
December 39,176,568 35,853,352 38,869,097 37,083,830 78,045,665 72,937,182 25,669 73,441
Total
460,109,512$ 441,620,938$ 462,450,238$ 457,802,650$ 922,559,749$
899,423,560$
270,815$ 736,401$
Averages 38,342,459$ 36,801,745$ 38,537,520$ 38,150,221$ 76,879,979$ 74,951,963$ 22,568$ 61,367$
Municipal Sles and Use Tax has an effect on local sles tax rev enues and is one of the factors that affect local sales tax based on where
the purchaser takes receipt or delivery of the product or service.
Source: Debbie Rogers, Office of State Treasurer
Local Option Sales and Use Tax in Arkansas
Sale and Use Tax Year-to-Date 2011 with 2010 Comparison (shaded gray)
Municipal Tax County Tax Total Tax Interest
INTEREST EARNINGS
Interest earned on the investments and bank deposits of the General Fund and
certain bond retirement funds can legally be utilized for any municipal purpose.
The Federal Funds rate has decreased from 4.25% in 2008 to a range of
between 0.00% and 0.25% and has remained at historically low levels since
January 1, 2009. The Discount Rate is currently 0.75%. Although the fixed-
income investments held in the short-term operating fund continue to yield at
historical lows, they are backed by the U.S. government and are among the
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City of Little Rock, Arkansas 2012 Operating Budget
safest securities in the world. While interest rates are expected to remain at
historically low levels, interest earnings are projected to increase in 2012 due to
the projected increase in average fund balances associated with revenues from
the new sales tax, effective January 1, 2012.
UTILITY FRANCHISES
Utility franchise fees are charged to public utilities for the privilege of using the
City’s streets and rights-of-way. The public utilities which pay a franchise fee are
listed below with the annual rate, which is typically based on the gross revenues
of the utility:
Entergy 5.20% of gross revenue collection for the
current calendar year or $8.8 million,
which-ever is greater
CenterPoint Energy Arkla 5.20% of gross revenue for the current
calendar year or $2.1 million, whichever is
greater
AT&T (Local Land Lines) 7.32% of local exchange access line
charges for the previous calendar year
All Other Local Land Lines 7.32% of local exchange access line
charges for the previous calendar year
Comcast Cable 5.00% of gross revenues
Central Arkansas Water 10.00% of gross revenues from water
sales to customers within the City plus
0.1545 times 20% of the book value of the
Water Works system inside the City limits
WasteWater Utility 10.00% of gross revenues
Fiber Optics 5.00% of gross revenues
Long Distance Franchise $0.004 per minute of toll calls
Certain franchise fee revenues, such as Entergy, CenterPoint and Central
Arkansas Water are directly impacted by the weather. The summers of 2010 and
2011 have been among the hottest and driest on record, however, per capita
consumption of water continues to decrease due to water saving appliances and
conservation measures. Central Arkansas Water increased rates in 2011,
resulting in a 6.9% increase in franchise fees over the previous year. Domestic
rates increased by 5.3%, commercial rates by 3.9%, and industrial rates by 4.4%.
Central Arkansas Water revenues should remain at the 2011 levels with no
scheduled rate increases for 2012.
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Little Rock Wastewater has not announced any rate increases for 2012 and
recommended the forecast of franchise fee revenues at 2011 levels. The
Wastewater Board is determining whether or not to raise rates sometime during
2012, which could include impact fees to build a reserve for future growth and for
other sewer infrastructure requirements. The Wastewater Utility is considering
levying fees more in accordance with usage. In November 2011, Little Rock
Wastewater opened a new treatment facility.
SWBell (AT&T) franchise payments for local service have declined sharply since
the 1998 peak of $2.6 million. 2012 AT&T franchise payments declined 19.56%
from the previous year. This trend is expected to continue in the foreseeable
future, with more customers migrating from utilization of a home phone (land line)
and a mobile phone to only a mobile phone. This decline is anticipated in
revenues from other local land line providers and from long distance services.
The 2012 budget anticipates a reduction of 7.5% for telecommunications.
Entergy reported relatively flat usage and revenues for 2011 in comparison to the
previous year. Electrical usage is projected to decline in 2012 resulting in a
projected decrease in revenues of 6.5%. Entergy uses natural gas to fuel some
of its plants. Natural gas prices are still at historical lows because of increased
inventories. Factors that impact Entergy franchise fees include the Federal
Energy Regulatory Commission (FERC) imposed payment, which will not be
available until May before it is effective July 1
st
. This number is derived from
actual production costs of all the Entergy operating companies. Entergy has
announced through the Arkansas Public Service Commission (PSC) a request to
recover $156 million through an increased FERC rider. The utility is proposing
raising rates $1.70 on an average $100 monthly electricity bill beginning April 1,
2012 through December 2013. Although the utility cannot provide reliable
estimates of costs, the utility foresees no change in the ECR imposed rider for
2012. All FERC imposed payments will be eliminated from bills by July 1, 2014.
Utility Franchise
$6,400,000
$12,800,000
9,200,000
5,600,000
2,000,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
$1
$2
$3
Utility Franchise
CenterPoint
Energy Arkla
payments are
also directly
affected by the
weather. The
decrease in
natural gas
prices since 2009
has resulted in
reduced gas
franchise
revenues of
approximately
10% from 2010
Actuals. Usage declined very slightly at 0.88% from the previous year. 2012
CenterPoint franchise fees have been conservatively projected by the Utility to
decrease minimally from 2011 actual revenues based on slightly lower gas prices
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City of Little Rock, Arkansas 2012 Operating Budget
and declining volume usage. CenterPoint Energy has officially increased utility
franchise rates for their customers living within the Little Rock city limits. The
average residential customer will experience an increase of 5.7% in their bills
from November 1, 2011 through March 31, 2012. CenterPoint stores natural gas
for the next heating season. The cost of natural gas makes up between 70% and
80% of the typical bill.
Fiber Optic companies, such as AT&T U-Verse and Windstream, are now in
direct competition with Comcast Cable, which has historically been one of the
City’s leading growth franchise customers. Fiber Optics franchise revenues
increased approximately 19% over 2010 levels and are expected to remain at
that level in 2012. AT&T’s rate of growth is expected to remain steady with no
scheduled rate increases announced. Comcast has projected 2012 revenues to
decrease 3.3% because of reduced market share. Cell phone and Internet
usage is not included in the franchise agreement.
Overall 2011 franchise fee revenues were 0.78% lower than 2010. Franchise fee
revenues for fiscal year 2012 are forecast to be 3.82% below 2011 actual
receipts and 2.12% below the original 2011 budget.
SW Bell (AT&T) 0%
Energy 0%
Long Distance 0%
Local Land Lines 0%
CenterPoint 5.7% in residential bills from November 1, 2011 - March 31. 2012
Central AR Water 0%
Fiber Optics 0%
Waste Water Utility 0%
Utility Rate Increase
BUSINESS LICENSES
Business licenses are required annually for every business operating within the
City limits. License fees are billed, collected, and administered by the City’s
Treasury Management Division. 2011 business licenses increased 5.22% due to
aggressive collections of delinquent accounts and to the tremendous response to
the Rental Registration Program which resulted in the addition of over 10,000
new residential units and new assessments of approximately $200,000. 2012
revenues are expected to remain at 2011 levels. As an ongoing process, in 2012
a business license committee will review the fairness and equity of the business
license fee structure and provide recommendations to the Board of Directors.
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City of Little Rock, Arkansas 2012 Operating Budget
MIXED DRINK PERMITS
Hotels, restaurants, and bars are required to have a permit in order to sell
alcoholic beverages for on-premises consumption. In addition, a 10%
supplemental tax is levied on public liquor sales and a 5% tax is levied on sales
by private clubs within the City. 2011 mixed drink revenue was slightly lower
than record 2010 revenues, but remained strong at 12.50% above a conservative
original budget. The City enjoys a strong working relationship with the State of
Arkansas Alcohol Beverage Control Agency to ensure that every business in
Little Rock with a state alcohol permit is also registered with the Treasury
Management Office. The 2012 Budget anticipates an increase of 1.3% over
2011 revenues.
BUILDING AND RELATED PERMITS
Actual revenues from building and related permits rebounded slightly in 2011
following a steep decline the last couple of years. 2011 building permits began to
increase with construction activity in the 2
nd
and 3
rd
quarters, including but not
limited to Verizon Corp., Little Rock Airport expansion, Park Avenue (Mid-Town),
Horace Mann School, St. Vincent Hospital and Autumn Woods Apartments. The
2012 Budget anticipates that building and related permits will remain at 2011
improved levels. Interest rates remain historically low and consumer confidence
has hit a 12-month high.
FINES
Fines and related fees comprise 2.15% of the 2012 budget. Traffic fines annually
contribute approximately $2,000,000.and have historically been a consistent
revenue source for the General Fund. However, 2011 traffic fine revenue was
15.32% below 2010 revenue. The number of traffic tickets issued decreased
29% from the same period a year ago. This was due in part to the extreme
weather events in the early part of the year which reduced the number of
available enforcement days. In addition, the vacant positions in the Police
Department resulted in fewer officers available to work traffic, and there was a
decrease in the number of traffic accidents reported in 2011. Traffic fine revenue
is expected to increase slightly with the passage of the sales tax increase which
will provide funding to fill forty (40) vacant positions and add twelve (12) new
uniform positions in the Police Department. Parking fines increased
approximately 3% in 2011 from 2010 totals. Parking Enforcement has recently
contracted with a new vendor that is expected to reduce overhead cost and
increase collection. In addition, Parking Enforcement has partnered with the
Little Rock Convention Visitor Bureau to install eight (8) new solar meters at the
Rivermarket that are expected to generate additional meter revenue. Overall,
District Court revenues across the State of Arkansas have experienced declines,
primarily related to a drop in the number of citations filed in the courts and an
increase in the number of unserved warrants, due in many cases, to a decline in
resources available to local law enforcement. The decline in court revenues has
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City of Little Rock, Arkansas 2012 Operating Budget
significantly decreased revenues available to the Administrative Office of the
Courts.
PARK REVENUE
General Fund park revenues consist of tennis fees, community center fees and
athletics fees. Overall general fund park revenues decreased 2.77% form one
year ago, primarily due to a reduction in the revenues of the Summer Softball
Program. There were more reservations for City owned park facilities in 2011
than in previous years. Weather also plays a crucial role in determining trends at
the City’s park venues.
AIRPORT REIMBURSEMENT
The Little Rock National Airport reimburses the City for expenses related to
police and fire protection. As a result of September 11, 2001, increased police
security has been required at the airport, resulting in increased reimbursements.
In 2011, both airport police and airport fire reimbursements remained steady at
$1.68 million and $1.16 million, respectively. Staffing levels for 2012 are
expected to be consistent with 2011.
STREET GAS TAX TURNBACK
The City receives state turnback funds directed to the Street Department. The
gas tax turnback is allocated based on the latest census and gallons of fuel
consumed. Basically, 15% of all the tax on gasoline consumption goes to
municipal aid or gas turnback. 2011 revenues were 1.61% lower than 2010
resulting from lower usage. Currently, approximately $600,000 of the turnback is
from the natural gas severance tax. The State Highway Department’s Gas Tax
Turnback projection for 2012 is $9,770,000.
Street Fund
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
1/2 County Road Tax
Gas Turnback
100
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City of Little Rock, Arkansas 2012 Operating Budget
BOND & INTEREST FUND
Revenues from this fund are used to finance the debt service on the $70,635,000
Limited Tax Bond Issue, Series 2004. In November 2003, voters approved the
continuance of a 3.3 annual property tax millage for debt service on the bonds.
The millage, along with the Homestead Credit, which is monies generated from a
state-wide half-cent sales tax, produced approximately $11.6 million toward 2011
debt service on the outstanding bonds. Excess tax collections in 2011 and the
beginning of 2012 will be used to call an additional $6.6 million of outstanding
bonds on April 1, 2012. The bond issue is expected to be redeemed in full by
April 1, 2013.
WASTE DISPOSAL
In 2011, private haulers increased overall landfill volume. Waste Disposal
recently entered into disposal contracts with the City of North Little Rock and the
City of Maumelle which are expected to generate additional revenues of
$147,000 in the startup year of 2012 and $220,000 annually thereafter. The
monthly residential rate for sanitation pickup remained at $20.99. There are
approximately 57,700 households currently receiving garbage collection services.
In addition, approximately 280 commercial vendors pay a rate of $33.37 a month
for Waste Disposal services. Sanitation fees are expected to generate
approximately $15.11 million dollars in 2012. Landfill fees are expected to
generate approximately $860,000. Methane gas captured by the landfill is piped
to a vendor and is expected to generate $200,000 in annual revenues.
Waste Fund
$0
$4,000,000
$8,000,000
$12,000,000
$16,000,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
Sanitation Fees
Landfill Fees
ZOO
The opening of the Laura P. Nichols Penguin Pointe Exhibit on March 5, 2011
was the catalyst for increased attendance at the Zoo, which experienced a 17%
increase in visitors from the previous year.
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City of Little Rock, Arkansas 2012 Operating Budget
The number of visitors to the Zoo was the highest in ten (10) years and resulted
in increased revenue. In addition, annual membership sales increased by 1,176
households from the previous year. The Zoo receives approximately one third of
its funding from the City with the remainder coming from self-generated revenue
and private donations. Excluding transfers in and contributed capital, 2011 Zoo
revenues were approximately $486,700 over 2010. Admissions and annual
memberships are the largest revenue sources for the Zoo and increased over
24% or $410,000 from one year ago. In addition, weather always plays a
significant role in Zoo revenues.
Zoo Fund
$480,000
$960,000
$1,440,000
$1,920,000
$2,400,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
Admissions
General Operations
GOLF
The City operates three public golf courses and relies heavily on greens fees and
concessions to operate these courses. Rebsamen and Hindman revenues
remained at 2010 levels despite fee increases. War Memorial revenues
increased 19% compared to 2010 primarily due to the temporary closure of the
course in 2010 during park renovations. Excluding transfers in, 2011 Golf
revenues increased 6.1% from 2010. There are no fee increases included in the
2012 budget.
Golf Fund
$0
$250,000
$500,000
$750,000
$1,000,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
Green Fees
Equipment Rental
102
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City of Little Rock, Arkansas 2012 Operating Budget
VEHICLE STORAGE
Vehicle Storage revenues are primarily from storage fees, wrecker fees, and
auction sales, which generate approximately 89% of total revenues. Storage
fees increased from $35 to $37 (5.7%) effective January 1, 2011. Recent
legislation allowed Vehicle Storage to recognize revenues from auction sales that
had been previously deferred. Auction sale revenue increased $87,817 or 21%
based on this legislation. There were actually 75 fewer vehicle sales in 2011
compared to 2010, though the average sales price per vehicle increased by $151
in 2011. In addition, the demand for scrap metal increased due to higher market
values. Over the past three years, the demand for used vehicle parts has
increased due to the economic downturn. Total revenues for Vehicle Storage
increased $94,880 or 7.91%.
Fleet Services Vehicle Storage Facility
$140,000
$280,000
$420,000
$560,000
$700,000
Budget Budget Budget
Actual Adopted Adopted
2010 2011 2012
Storage Fees
Wrecker Fees
Vehicle Auctions
PARKING GARAGE FUND
The City of Little Rock operates two downtown parking garages. Garage
revenues are generated by daily and monthly parking fees at the Second and
Main Street Parking Facility and the River Market Parking Garage. In addition to
garage fees, annual business license fees received from the rental and/or leasing
of automobiles and trucks, parking meter revenues, and street repair fees
collected from utility companies are pledged to debt service on the bonds issued
to construct the parking garages. Monthly revenues from the Statehouse and
the Rivermarket Garages were higher in 2011 than 2010 but daily parking for the
Rivermarket Garage decreased. In addition, street cut revenues are declining
due to changes in agreements with utility service providers. The parking garage
bonds are expected to be fully redeemed in 2028. Eight (8) new solar-powered
pay parking stations will be installed in 2012 on President Clinton Avenue. The
installation will decrease the number of free parking spaces at the Rivermarket
by 108 spaces. The new meters are expected to generate monthly revenues of
approximately $4,000 with 50% of this total committed to reimburse the
installation costs of the meters in the first year.
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General Fund Revenues
Sources and Trends
2007-2012
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
Actual Actual Actual Actual Adopted Adopted
2007 2008 2009 2010 2011 2012
Carry-over
Transfers In
Miscellaneous
Investment Income
Fines and Fees
Intergovernmental
Charges for Service
Licenses and Permits
Property Taxes
Utility
Sales Taxes
104
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Expenditures
CITY OF LITTLE ROCK
2012 BUDGET SUMMARY
ALL FUNDS EXPENSES
$219,272,074
Street
Fund
7.55%
Fleet
Services
5.32%
Waste
Disposal
7.82%
General
Fund
72.31%
Parks
Enterprises
2.46%
Zoo
3.00%
Vehicle Storage
Facility
.60%
Parking
Garages
.93%
105
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2010 2011 2011 2012 11/12 %
GENERAL FUND ACTUAL ADOPTED AMENDED* ADOPTED DIFF CHANGE
General Administrative $20,124,522 $20,217,914 $20,026,560 $21,821,608 $1,795,048 9.0%
Board of Directors 213,453 233,632 233,632 236,721 3,089 1.3%
Community Programs 272,668 324,459 273,881 375,610 101,729 37.1%
City Attorney 1,401,365 1,559,402 1,480,944 1,620,798 139,854 9.4%
District Court First Division 1,068,906 1,299,580 1,174,520 1,358,190 183,670 15.6%
District Court Second Division 1,077,451 1,141,280 1,116,304 1,187,972 71,668 6.4%
District Court Third Division 473,973 526,734 488,254 546,736 58,482 12.0%
Finance 2,420,425 2,548,393 2,535,964 2,753,231 217,267 8.6%
Human Resources 1,290,121 1,337,147 1,169,224 1,494,036 324,812 27.8%
Information Technology 2,755,289 3,391,349 3,051,459 4,140,165 1,088,706 35.7%
Planning Development 1,753,799 2,256,555 1,776,156 2,392,680 616,524 34.7%
Housing & Neighborhood Programs 3,572,517 4,304,437 3,715,039 4,678,013 962,974 25.9%
Public Works 986,122 1,183,187 1,029,076 1,124,698 95,622 9.3%
Parks & Recreation 6,506,269 7,179,034 6,507,665 8,528,829 2,021,164 31.1%
Fire 35,689,954 34,059,385 34,336,588 36,255,791 1,919,203 5.6%
Police 50,987,755 51,455,947 48,015,331 55,007,824 6,992,493 14.6%
Vacancy Reductions (5,500,000) 361,350 (3,500,000) (3,861,350) -1068.6%
Sub-total General Operating 130,594,589 127,518,435 $127,291,947 140,022,902 12,730,955 10.0%
TRANSFERS OUT/OTHER EXPENSES
Transfer out to Street Fund 194,071 194,071 194,071 886,071 692,000 356.6%
Transfer out to Parks/Zoo 3,358,092 3,258,092 3,258,092 4,659,342 1,401,250 43.0%
Special Projects/PIT 3,109,577 3,400,820 3,610,220 9,464,729 5,854,509 162.2%
Waste Disposal (Recycling) 480,240
Police & Fire Pension 1,460,531
Contingency/Reserve 1,586,000 1,586,000
Sub-total of Transfers Out 6,661,740 6,852,983 7,062,383 18,536,913 7,947,759 112.5%
TOTAL GENERAL FUND 137,256,329 134,371,418 134,354,330 158,559,815 20,678,714 15.4%
OTHER FUNDS
Public Works - Street 16,353,979 15,164,843 15,238,843 16,551,612 1,312,769 8.6%
Fleet Services 9,528,597 10,488,935 10,888,935 11,667,454 778,519 7.1%
Vehicle Storage Facility 1,348,552 1,184,063 1,184,063 1,326,100 142,037 12.0%
Waste Disposal 16,489,863 17,694,120 17,814,540 17,154,395 (660,145) -3.7%
River Market 977,074 916,942 916,942 1,164,180 247,238 27.0%
Zoo 5,019,311 5,234,749 5,354,749 6,584,304 1,229,555 23.0%
Golf 2,893,907 2,826,136 2,826,136 2,870,282 44,146 1.6%
Jim Dailey Fitness and Aquatic Center 1,384,195 1,254,126 1,334,126 1,350,071 15,945 1.2%
Parking Garages 1,786,352 1,953,900 1,953,900 2,043,861 89,961 4.6%
Sub-total Other Operating Funds 55,781,830 56,717,814 57,512,234 60,712,259 3,200,025 5.6%
TOTAL ALL FUNDS 193,038,160$ 191,089,232$ 191,866,564$ 219,272,074$ 23,878,739$ 12.5%
* The 2011 Amended Budget includes a reduction in departmental budgets for vacancy savings achieved throughout the year. A total of
$10,410,631 city-wide, including $7,461,350 in the General Fund, was achieved by holding budgeted positions unfilled. The balance in
vacancy reductions shown in the General Fund is the amount of savings from authorized but unfilled positions in excess of the amended
budget target of $7,100,000.
CITY OF LITTLE ROCK
2012 OPERATING & OTHER BUDGETED EXPENDITURES
106
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$0
$20,000,000
$40,000,000
$60,000,000
2010 2011 2012
Police Fire
All Others General Administration
Transfers Parks & Recreation
General Government
Summary of Appropriations
2010-2012
107
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ACTUAL ADOPTED ADOPTED
CATEGORY 2010 2011 2012
Salaries Wages and Employee Benefits $102,280,119 $99,071,787 $108,123,085
Supplies and Materials 3,357,694 3,832,244 4,794,089
Repairs and Maintenance 4,388,094 4,633,176 5,095,607
Contractual 15,032,813 15,698,883 17,413,714
Capital Outlay 12,483 0 414,062
Debt Service 5,523,386 4,282,345 4,182,345
Transfers 6,661,740 6,852,983 18,536,913
Net City Expenditures $137,256,329 $134,371,418 $158,559,815
Staffing Level 1,542 1,543 1,590
Ratio 11.26 11.51 10.00
GENERAL FUND SUMMARY
9.00
9.50
10.00
10.50
11.00
11.50
12.00
2010 2011 2012
STAFFING LEVEL PER MILLION DOLLARS BUDGETED
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2010
A
ctual
Expend.
2011
A
dopted
Budget
2012
Adopted
Budget
GENERAL FUND
GENERAL ADMINISTRATIVE
101001 City Cler
k
111,87
2
$ 160,36
5
$ 168,62
5
$
10100
2
A
dministrative & Gener
a
15,512,40
6
15,812,351 17,048,09
5
10100
3
Employee Benefits 3,173,05
2
2,738,10
4
3,030,45
7
10100
4
Racial and Cultural Diversit
y
126,75
0
177,70
0
188,09
4
10100
6
Mayor & City Manager Administratio 912,63
2
1,027,13
8
1,050,18
9
10100
7
Emergency Manageme
n
49,76
7
48,54
4
55,171
10100
8
Small & Minority Women Owned Bus. De
v
46,47
5
50,27
6
53,061
10100
9
Little Rock Televisio
n
191,56
8
203,43
6
227,91
6
Total General Administrativ
e
20,124,52
2
20,217,91
4
21,821,60
8
BOARD OF DIRECTORS
101111 Board of Director
s
213,45
3
233,63
2
236,721
COMMUNITY PROGRAMS
101501
A
dministratio
n
211,57
3
260,93
5
267,12
8
10150
3
Operation
s
61,09
5
63,52
4
108,48
2
Total Community Program
s
272,66
8
324,45
9
375,61
0
CITY ATTORNEY
101801 City Attorne
y
1,401,36
5
1,559,40
2
1,620,79
8
LITTLE ROCK DISTRICT COURT
102101 District Court First Divisio
n
1,068,90
6
1,299,58
0
1,358,19
0
LITTLE ROCK DISTRICT COURT
102201 District Court Second Divisio
n
1,077,451 1,141,28
0
1,187,97
2
LITTLE ROCK DISTRICT COURT
102301 District Court Third Divisio
n
473,97
3
526,73
4
546,73
6
FINANCE
102501
A
dministratio
n
458,24
8
511,84
8
516,93
3
10251
5
Budge
t
140,24
6
147,97
4
160,03
3
10252
0
Internal Audi
t
143,82
8
149,78
4
159,16
9
10253
0
A
ccounting and Reportin
g
408,20
9
431,04
4
481,331
102531
A
ccounts Payabl
e
244,33
4
255,94
4
271,09
6
10253
5
Payrol
l
175,27
5
181,51
4
198,61
3
10254
0
Treasury Managemen 529,22
5
508,151 532,67
2
10255
0
Purchasing 195,02
6
204,89
0
221,01
7
10255
5
Print Sho
p
(15,036
)
10256
0
Grants Managemen 141,07
0
157,24
4
212,36
7
Total Financ
e
2,420,42
5
2,548,39
3
2,753,231
HUMAN RESOURCES
102701 Human Resource
s
1,290,121 1,337,14
7
1,494,03
6
INFORMATION TECHNOLOGY
103001
A
dministratio
n
355,29
9
498,61
3
997,98
6
10301
0
A
pplication Programmin
g
875,45
9
997,15
6
1,102,84
6
10303
0
Networkin
g
1,524,531 1,895,58
0
2,039,33
3
Total Information Technolog
y
2,755,28
9
3,391,34
9
4,140,16
5
CITY OF LITTLE ROCK
2012 OPERATING EXPENSES
109
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2010
A
ctual
Expend.
2011
A
dopted
Budget
2012
Adopted
Budget
CITY OF LITTLE ROCK
2012 OPERATING EXPENSES
PLANNING AND DEVELOPMENT
103301
A
dministration & Budge
t
222,93
6
228,31
0
262,83
0
10331
0
Plannin
g
219,20
5
371,10
9
399,52
6
10332
0
Zoning & Subdivisio
n
561,60
6
753,88
9
798,31
7
10333
0
Building Code
s
750,05
2
903,24
7
932,00
7
Total Planning and Developme
n
1,753,79
9
2,256,55
5
2,392,68
0
HOUSING AND NEIGHBORHOOD PROGRAMS
103501
A
dministratio
n
288,731 288,29
4
298,64
3
10351
0
A
nimal Service
s
804,39
7
975,20
9
1,089,58
8
10352
0
CDBG - Housing Program
s
45,251 47,55
4
2,68
0
10353
0
Neighborhood Program
s
1,464,06
7
1,963,48
7
2,210,40
0
10353
9
Neighborhood Alert Center
s
582,50
2
631,991 656,38
0
10354
0
Neighborhood Resource Cent
e
172,97
4
186,841 191,89
9
10355
0
Environmental Service
s
214,59
5
211,061 228,42
3
Total Housing and Neighborhood Program 3,572,51
7
4,304,43
7
4,678,01
3
PUBLIC WORKS
10401
0
Building Service
s
986,12
2
1,123,33
8
1,061,47
2
10402
0
A
sset Managemen
t
59,84
9
63,22
6
Total Public Work
s
986,12
2
1,183,18
7
1,124,69
8
PARKS AND RECREATION
104501
A
dministratio
n
304,431 314,78
0
335,03
9
10450
3
Design Schedulin
g
304,21
3
315,54
0
335,77
7
10451
0
Resources Administratio
n
282,54
6
373,77
9
394,99
6
104511 Cultural Museu
m
126,19
5
121,35
9
179,33
6
10451
2
Therapeuti
c
101,811 138,51
7
164,73
0
104521 Development and Maintenanc 105,96
7
116,01
6
121,39
4
10452
2
Operations and Improvement Developme
n
761,40
4
832,69
5
997,54
9
10452
3
Park Maintenanc
e
1,567,07
8
1,639,46
2
2,141,84
9
10452
4
Horticultur
e
509,591 565,91
4
828,01
9
10452
5
Urban Forestr
y
202,67
8
238,90
6
371,80
8
10453
0
Recreation Administratio
n
96,29
8
135,84
9
122,86
8
104531 Community Center Administratio
n
91,19
0
109,24
4
113,53
6
10453
2
Dunbar Community Cente 318,81
7
333,92
2
397,74
3
10453
3
East Little Rock Recreation Cent
e
64,53
5
88,89
5
93,78
5
10453
4
Senior Program
s
60,64
6
61,75
8
61,75
8
10453
6
Southwest Community Cente 397,90
3
468,221 525,13
4
10453
7
Stephens Community Cente 237,49
4
249,00
9
230,18
3
10453
8
University Park Adult Cente 183,80
3
231,40
4
252,33
0
10455
0
Swimming Pool
s
1,28
3
10455
6
A
thletics/Playground
s
528,86
2
570,75
0
578,74
5
10455
7
Tennis Center Operation
s
196,62
3
189,83
4
199,07
0
10455
8
N.W. Hill Community Comple
x
62,901 83,18
0
83,18
0
Total Parks and Recreatio
n
6,506,26
9
7,179,03
4
8,528,82
9
110
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2010
A
ctual
Expend.
2011
A
dopted
Budget
2012
Adopted
Budget
CITY OF LITTLE ROCK
2012 OPERATING EXPENSES
FIRE
105101
A
dministratio
n
* 5,050,37
6
1,034,37
4
1,086,70
6
10512
0
Fire Suppressing and Rescu
e
28,272,59
0
30,528,27
4
33,115,02
2
10513
0
Fire Prevention - Investigatio 670,21
2
725,95
8
471,981
10514
0
Fire Trainin
g
680,261 754,42
3
599,24
4
10515
0
Crash Fire Rescue - Airpor
t
1,016,51
5
1,016,35
6
982,83
8
Total Fir
e
35,689,95
4
34,059,38
5
36,255,791
POLICE
105201
A
dministratio
n
* 6,436,28
8
2,221,98
8
2,979,78
3
10521
0
Internal Affair
s
538,80
6
573,09
8
10521
5
Organized Crime - Intelligenc
e
4,410,34
5
4,439,14
8
5,396,541
10522
0
Training and Crime Preventio
n
1,427,03
5
1,449,55
9
1,872,80
7
10522
5
Detective
s
5,928,93
3
6,490,66
4
7,039,46
5
10523
0
Downtown Patro 7,465,39
8
8,812,00
4
9,206,33
0
10523
5
Southwest Patro 6,121,29
9
6,909,48
4
7,089,711
10524
0
Special Operation
s
4,346,79
7
4,620,77
9
4,723,74
4
10524
5
WW Willams Northwest Substation 6,060,65
6
6,306,77
0
7,029,10
3
10525
0
A
irport Polic
e
1,577,53
9
1,406,31
2
1,887,25
2
10525
5
Police Records Support Servic
e
4,038,94
4
4,761,53
5
4,118,93
5
10526
0
Communication Cente 2,635,71
5
3,464,60
6
3,664,15
3
Total Polic
e
50,987,75
5
51,455,94
7
55,007,82
4
Less Vacancy Reductio
n
(5,500,000
)
(3,500,000
)
General Fund Operating Tot
a
130,594,58
9
127,518,43
5
140,022,90
2
TRANSFER/OUT OTHER EXPENSES
Transfer out to Street Fund 194,071 194,071 886,071
Grant Fun
d
80,11
7
200,00
0
891,40
9
Transfer out to Parks/Zo
o
3,358,09
2
3,258,09
2
4,659,34
2
Special Projects/PI
T
3,029,46
0
3,200,82
0
8,573,32
0
Waste Disposal (Recycling
)
480,24
0
Police & Fire Pensio
n
1,460,531
Contingency/Reserv
e
1,586,00
0
Sub-tota
l
6,661,74
0
6,852,98
3
18,536,91
3
GENERAL FUND TOTA
L
137,256,32
9
134,371,41
8
158,559,81
5
* Actual 2010 Fire and Police Administration include pension contributions supported by a separ
a
tax levy and State Pension Turnback funds that are passed through and not included in the annual bud
g
PUBLIC WORKS - STREE
T
204001
A
dministration 2,444,71
5
793,25
5
1,155,60
0
20400
2
Operations Administratio
n
529,27
7
543,43
6
566,40
0
20400
3
Street and Drainage Maintenanc 5,436,98
8
5,893,16
8
6,538,74
3
20400
5
Storm Drain Maintenanc
e
761,841 803,55
3
860,54
5
20400
6
Work Pool 98,05
5
129,48
5
145,18
2
20400
7
Resource Control and Schedulin
g
325,56
5
336,661 371,58
4
20400
8
Control Device
s
798,74
8
849,21
5
885,85
6
20401
0
Signal
s
853,32
7
909,62
2
971,69
8
20401
5
Parking Meter
s
84,081 90,99
3
96,31
5
20402
0
Civil Engineerin
g
1,233,071 1,258,97
0
1,338,16
3
20402
5
Traffic Engineerin
g
3,592,881 3,303,301 3,356,21
6
20403
0
Parking Enforcemen
t
195,43
0
253,18
4
265,31
0
Total Street Fund 16,353,97
9
15,164,84
3
16,551,61
2
111
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2010
A
ctual
Expend.
2011
A
dopted
Budget
2012
Adopted
Budget
CITY OF LITTLE ROCK
2012 OPERATING EXPENSES
FLEET SERVICES
600001
A
dministratio
n
666,20
4
1,250,99
5
509,55
3
600011
A
cquisition & Disposa 5,540,64
5
5,806,66
7
7,086,02
9
60002
0
Financial Manageme
n
228,93
7
295,30
2
307,461
600031 Maintenance Administratio
n
3,092,811 3,135,971 3,764,411
Total Fleet Service
s
9,528,59
7
10,488,93
5
11,667,45
4
FLEET SERVICES VEHICLE STORAGE FACILIT
Y
1,348,55
2
1,184,06
3
1,326,10
0
WASTE DISPOSA
L
603101
A
dministratio
n
2,864,89
9
3,905,89
9
2,478,95
6
60311
0
Collectio
n
8,961,03
5
9,614,46
3
9,929,96
9
60312
0
Disposa
l
3,551,791 2,528,31
8
3,780,47
7
60312
5
Compostin
g
449,69
0
523,25
0
577,49
3
60313
0
Waste Managemen
t
662,44
8
1,122,19
0
387,50
0
Total Waste Disposal Fun
d
16,489,86
3
17,694,12
0
17,154,39
5
RIVERMARKET 977,07
4
916,94
2
1,164,18
0
ZOO
607101 Zoo Administratio
n
1,168,101 1,040,55
6
1,165,54
8
60711
0
Zoo Concession
s
219,20
0
275,20
6
302,31
4
60712
0
Zoo Educatio
n
38,23
9
121,42
0
201,30
3
60713
0
Zoo Gift Sho
p
229,62
4
198,68
0
218,68
0
60714
0
Zoo Membershi
p
12,26
0
55,90
0
57,96
6
60715
0
Zoo Special Event
s
80,751 79,25
0
79,25
0
60716
0
Zoo Marketing & Promotion
s
243,97
5
249,11
0
420,93
9
60717
0
Zoo Facilities Operatio
n
1,213,96
6
1,240,52
4
1,887,65
8
60718
0
A
nimal Managemen 1,416,96
7
1,605,12
2
1,835,92
3
60719
0
Visitor Service Administratio
n
396,22
8
368,981 414,72
3
Total Zoo Fund 5,019,311 5,234,74
9
6,584,30
4
GOLF
609101
A
dministratio
n
766,60
7
759,94
6
678,56
3
60911
0
Rebsamen Golf Pr
o
398,02
2
366,27
2
388,71
7
609111 Rebsamen Golf Maintenanc
e
599,921 576,631 634,13
4
60911
2
Rebsamen Pro Golf Concession
s
55,62
3
58,53
3
58,53
3
60912
0
War Memorial Golf Pr
o
254,32
3
243,51
0
256,34
5
609121 War Memorial Golf Maintenanc
e
295,651 274,14
4
305,19
6
60914
0
Hindman Pro Gol
f
290,31
3
296,81
5
294,12
8
609141 Hindman Golf Maintenanc
e
233,44
7
250,28
5
254,66
6
Total Golf Fund 2,893,90
7
2,826,13
6
2,870,28
2
JIM DAILEY FITNESS AND AQUATI
C
1,384,19
5
1,254,12
6
1,350,071
PARKING GARAGE
S
1,786,35
2
1,953,90
0
2,043,861
GRAND TOTAL ALL FUNDS 193,038,160$ 191,089,232$ 219,272,074$
112
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CITY OF LITTLE ROCK
2012 ALLOCATION OF
FULL TIME PERSONNEL
Police
34.20%
Fire
20.31%
Parks
7.09%
All Other
General Fund
16.55%
Fleet
3.57%
Street
10.18%
Waste
5.40%
Zoo
2.70%
Police 709 Fire 421 Street 211
Waste 112 Zoo 56 All Other
General Fund 343
Fleet &
Storage Facility 74 Parks 147
113
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2010 2011 2012
Adopted Adopted Adopted
Budget Budget Budget
General Fund
General Administrative 25 25 26
Board of Directors 1 1 1
Community Programs 6 7 8
City Attorney 18 18 18
District Court First Division 21 21 21
District Court Second Division 17 17 17
District Court Third Division 7 7 7
Finance 40 40 40
Human Resources 18 18 19
Information Technology 37 38 38
Planning & Development 39 39 39
Housing & Neighborhood Programs 94 94 96
Public Works - General 13 13 13
Parks & Recreation 100 100 117
Fire 408 408 421
Police 698 697 709
Subtotal General Fund 1,542 1,543 1,590
Other Funds
Public Works - Street 210 210 211
Fleet Services 60 60 59
Waste Disposal 112 112 112
River Market - - -
Zoo 45 46 56
Vehicle Storage Facility 17 15 15
Golf 21 21 21
Jim Dailey Fitness & Aquatics Center 9 9 9
Subtotal Other Funds 474 473 483
Total Personnel 2,016 2,016 2,073
CITY OF LITTLE ROCK
FULL TIME PERSONNEL BUDGET SUMMARY
114
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CITY OF LITTLE ROCK
FULL-TIME PERSONNEL AUTHORIZATIONS
2008 - 2012
2032
2058
2016 2016
2073
2000
2010
2020
2030
2040
2050
2060
2070
2080
2008 2009 2010 2011 2012
EMPLOYEES
The net change in personnel between 2011 and 2012 total positions are as indicated
in the chart below.
2011 Adopted Budget 2,016
General Administration 1
Community Programs 1
Human Resources 1
Housing 2
Parks 17
Fire 13
Police 12
Street 1
Fleet (1)
Zoo 10
2012 Adopted Budget 2,073
115
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City of Little Rock 1/2% Sales Tax
2000 - 2011
$0
$2,500,000
$5,000,000
$7,500,000
$10,000,000
$12,500,000
$15,000,000
$17,500,000
$20,000,000
$22,500,000
$25,000,000
2001
2002
2003
2004
2005
2006
20
07
2008
2009
2010
2011
The 1/2 City Sales Tax accounts for the revenue and expenditures used for
operating programs and special projects.
General Fund
Revenue
Operating
Program
Special Project
116
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CITY OF LITTLE ROCK
2012 GENERAL FUND EXPENDITURES
2010 2011 2012
A
dopted Revised Adopted
Budget Budget Budget
SPECIAL PROJECTS
Children, Youth, & Families (CYF
)
$2,500,000 $2,500,000 $5,500,000
Facility Improvements 225,000 225,000 975,000
Annual Fleet Replacement 800,000
Supplemental Jail Funding 240,000 300,000
Homelessness Outreach 200,000 200,000 250,000
Land Bank 68,420 168,420
Demolition (Residential & Commercial) 150,000
Board & Secure 100,000
Weed Lot Maintenance 75,000
Curran Hall 50,000 50,000 35,000
Federal & State Legislative Consulting 45,000 45,000 45,000
Environmental Youth (Parks) 37,500
American Disability Act (ADA) 30,000 30,000 30,000
Work Boots 25,000 25,000 25,000
2010 Census 25,000
Junction Bridge 15,000 25,000 25,000
Sister Cities 20,000 20,000 20,000
Neighborhood Challenge Grant 15,000
National Night Out 10,000 10,000 10,000
Worldfest 10,000
Neighborhood Connection 2,400 2,400 2,400
Total Special Projects 3,387,400 3,200,820 8,573,320
GRANT MATCH
TIGER III Grant 500,000
Undesignated 80,000 150,000 150,000
AEDC-CNG Station Grant 114,695
Police Universal COPS Grant Match 70,000
Fire Granr Match: 50,000
Driving Simulator 66,714
Prevention Grant 10,000
Parks & Recreation Outdoor Grant 25,000
National Endowments of the Arts (NEA) 25,000
Central LR Promise Neighborhood 50,000
Total Grant Match 200,000 200,000 891,409
GRAND TOTAL $3,587,400 $3,400,820 $9,464,729
117
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CITY OF LITTLE ROCK
2012 OPERATING BUDGETS
BY SERVICE PROGRAM CATEGORY
Public Safety
$108,479,456
Public
Health/
Public
Utilities
$17,967,206
Economic
Development
$488,484
Housing &
Neighborhood
Revitalization
$7,215,876
Transportation
$22,486,249
Leisure
Services
$21,590,760
General
Government
$28,576,589
All Other
Expenditures
$12,467,454
$219,272,074
118
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2011 % to 2012 % to
Service/Program Categor
y
Budget Total
B
u
d
get
Total
Public Safety
Police $51,455,947 $55,968,373
Fire 33,043,029 35,772,953
Street Lights, Traffic Signals & Signs 5,062,138 5,213,770
Little Rock District Court First Division 1,299,580 1,358,190
Animal Services 975,209 1,089,588
Little Rock District Court Second Division 1,141,280 1,187,972
Children, Youth & Families 2,500,000 5,500,000
Community Programs 524,459 625,610
Pulaski County Regional Detention Facility 1,463,000 1,763,000
Total Public Safety 97,464,642 51.0% 108,479,456 49.5%
Public Health/Public Utilities
Waste Disposal 15,119,669 16,442,444
Little Rock District Court Third Division 526,734 546,736
Arkansas Emergency Physician Foundation 36,000 36,000
Saint Vincent's 25,381 25,381
Storm Drainage 803,553 860,545
Pulaski County Health Department 56,100 56,100
Total Public Health/Public Utilities 16,567,437 8.7% 17,967,206 8.2%
Economic Development/Employment
Little Rock Chamber of Commerce 200,000 200,000
Metroplan 163,484 163,484
Downtown Partnership/Empowerment Zone 125,000 125,000
Total Economic Development/Employment 488,484 0.3% 488,484 0.2%
Housing and Neighborhood & Waste
Disposal Revitalization,
Growth & Development
Planning & Development Department 2,386,055 2,522,180
Alert Centers 631,991 656,380
Neighborhood Resource Center 186,841 191,899
Housing & Neighborhood Prog. Admin. 2,510,396 2,740,146
Demolition, Weed Lot Maintenance, Board/Secure 990,271 1,105,271
Total Housing & Neighborhood
Revitalization, Growth
6,705,554 3.5% 7,215,876 3.3%
CITY OF LITTLE ROCK
ADOPTED OPERATING BUDGETS BY SERVICE PROGRAM CATEGORY
2011 - 2012
119
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2010 % to 2011 % to
Service/Program Categor
y
Budget Total
B
u
d
get
Total
Transportation Services
Central Arkansas Transit Authority 6,602,836 7,511,153
Streets 9,099,975 10,260,672
Parking 344,177 361,625
Parking Garages 1,953,900 2,043,861
Vehicle Storage Facility 1,184,063 1,326,100
A
irport Rescue 1,016,356 982,838
Total Transportation Services 20,201,307 10.6% 22,486,249 10.3%
Leisure Services/Cultural Support
/
Conventions & Tourism
Parks & Recreation 7,432,675 8,724,493
Golf 2,826,136 2,870,282
Jim Dailey Fitness Aquatic Center 1,254,126 1,350,071
River Market 916,942 1,164,180
Zoo 5,234,749 6,584,304
Cultural Institutes:
Arts Center 200,000 300,000
Museum of Discovery 200,000 200,000
MacArthur Military Museum 121,359 179,336
Sister Cities Commission 20,000 20,000
Racial & Cultural Diversity Commission 177,700 198,094
Total Leisure Services/Cultural
Support/Conventions
18,383,687 9.6% 21,590,760 9.8%
G
enera
l
G
overnmen
t
S
uppor
t
Board of Directors 233,632 236,721
General Administrative 10,311,076 16,231,940
Finance 2,548,393 2,753,231
Human Resources 1,337,147 1,494,036
City Attorne
y
1,559,402 1,620,798
Information Technolog
y
3,391,349 4,140,165
Building Services/Asset Management 1,408,187 2,099,698
Total General Government Support 20,789,186 10.9% 28,576,589 13.0%
All
Oth
er
E
xpen
dit
ures
Fleet Services 10,488,935 12,467,454
Total Other Expenditures 10,488,935 5.5% 12,467,454 5.7%
Grand Total $191,089,232 100.0% $219,272,07
4
100.0%
Adopted Operating Budgets by Service Program Category
2010 - 2011
City of Little Rock
120
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94,649,005
$94,553,613
$103,812,881
0
25,000,000
50,000,000
75,000,000
100,000,000
125,000,000
2010 2011 2012
$141,143,481 $134,371,418 $158,559,815Revenues
67% 70% 65%
Expenditures
Percentage
CITY OF LITTLE ROCK
PUBLIC SAFETY REVENUES &
EXPENDITURES
COMPARISIONS
2010 2011 2012
Fire $35,689,954 $34,059,385 $36,255,791
Police 50,987,755 51,455,947 55,007,824
District Court First Division 1,068,906 1,299,580 1,358,190
District Court Second Division 1,077,451 1,141,280 1,187,972
District Court Third Division 473,973 526,734 546,736
Alert Centers 582,502 631,991 656,380
Neighborhood Programs (Rental Inspection) 1,464,067 1,963,487 2,210,400
Animal Services 804,397 975,209 1,089,588
Prevention Intervention & Treatment 2,500,000 2,500,000 5,500,000
Public Safety Expenditures 94,649,005 94,553,613 103,812,881
General Fund Revenue $141,143,481 $134,371,418 $158,559,815
Percentage of General Fund Expenditures Devoted
to Public Safety 67% 70% 65%
121
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CITY OF LITTLE ROCK
PUBLIC SAFETY OPERATING
EXPENDITURES AS A PERCENTAGE
OF GENERAL FUND REVENUE
2002-2012
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
2003
Actual
2004
Actual
2005
Actual
2006
Actual
2007
Actual
2008
Actual
2009
Actual
2010
Actual
2011
Forecast
2012
Forecast
(Millions)
General Fund Revenue Public Safety Expenditures
$103.1
$113.6
$114.9
$119.7
$137.3
$143.9
$144.1
$141.1
$134.3
$158.6
60%
56%
59%
59%
62%
61%
67%
67%
70%
65%
122
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Capital Improvements
City of Little Rock, Arkansas 2012 Operating Budget
CAPITAL FUNDING
State laws limit the use of borrowing for municipal purposes. General obligation
bonds, when approved by voters and secured by property tax levies, may be
issued for long-term capital improvements. Revenue bonds are not general
obligations of the City but are secured by specific revenues associated with a
project. They may be issued for certain specified municipal purposes.
The Capital Improvement Program (CIP) is a multi-year plan for capital
expenditures to replace and expand the City’s infrastructure, vehicles and
equipment. The program is updated annually to reflect the latest priorities,
updated cost estimates and available revenue sources.
The purpose of the CIP is to fund capital projects and capital acquisitions that
will be of a long-term benefit to the citizens of Little Rock. The CIP is financed
over a period of time due to the long-term benefit of the projects. For program
purposes, the City defines a capital improvement as a major improvement or
acquisition that results in a capital asset costing more than $5,000 and having a
useful life (depreciable life) of two years or more. Exceptions are for
infrastructure assets which are defined as having a constructed cost greater than
$250,000.
Capital assets are depreciated using the straight-line method over their
estimated useful lives ranging from 15 – 50 years for infrastructure, 10 – 75
years for buildings and 3 - 25 years for land improvements, vehicles and
equipment. Depreciation expense is charged directly to the department/function
based on the department that utilizes the related asset.
In addition, appropriations for special projects are made each year by the Mayor
and Board of Directors to finance specific events and capital outlays. These
projects are carried forward from year to year until they are fully expended or
repealed by the Mayor and Board of Directors by ordinance.
CAPITAL PROJECT FUNDS PROVIDED BY BOND ISSUES
These funds are derived from the proceeds of selling City general obligation
bonds and are used for major capital improvements.
1988 Capital Improvements Fund
– Accounts for the proceeds of the 1988
Capital Improvement Bonds issued to finance improvements to the streets and
drainage systems, parks, arts center, museum and Robinson Auditorium, as well
construct a new police substation, a library branch and two fire stations. The
remaining funds available from interest earnings on these bond funds have been
allocated to the South Loop and Scott Hamilton Drive improvements described in
the 2010 Capital Improvements section.
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City of Little Rock, Arkansas 2012 Operating Budget
1995 Capital Improvements Fund
– Accounts for the proceeds of the 1995
Series B Capital Improvement Bonds issued to finance capital improvements
including streets, parks, drainage, firefighting, police and community centers.
2004 Capital Improvements – 2004 Limited Tax General Obligation Refunding
Bonds were issued to finance capital improvements within the City of Little Rock,
to fund capitalized interest and to pay the costs of issuance of the Bonds. These
bonds are limited tax general obligations secured by all proceeds derived from
the 3.3 mills annual ad valorem tax located with the City. The remaining funds
available from interest earnings on these bond funds have been allocated to a
traffic signal and intersection improvements at Vimy Ridge Road and Alexander
Road. Any residual balance may be allocated to retire debt on the bonds.
2004 Central Arkansas Library Capital Improvements
– Accounts for the
proceeds of the 2004A and 2004B Library Improvement and Refunding Bonds
issued to refund the Series 1999B Library Improvement and Refunding Bonds
and the Series 2002 Library Improvement Bonds, to finance the cost of
acquiring, constructing and equipping capital improvements to the public city
libraries operated by the City and the Central Arkansas Library System, and to
pay the costs of issuance of the bonds. Library capital improvements are
maintained by the Central Arkansas Library System.
2007 Capital Improvements – The 2007 Capital Improvements were issued to
finance the advance refunding of the City’s Capital Improvement Revenue
Bonds. 1998A and to pay the cost associated with the issuance of the Series
2007 Bonds. The Series 2007 bonds are not general obligation of the City but
are special obligation payable solely from the revenue received by the City from
all franchise fees charged to public utilities for the privilege of using the City’s
streets and right-of-way. The remaining funds available from interest earnings
on these bond funds have been allocated to the South Loop and Scott Hamilton
Drive improvements described in the 2010 Capital Improvements section.
2008 and 2009 Central Arkansas Library Capital Improvements
– The 2008
Library Improvement and Refunding Bonds are limited obligations payable
through 2028. The 2008 Library Bonds were issued to finance the cost of
acquiring, construction, and equipping capital improvements to the public city
libraries operated by the Central Arkansas Library System. The Bonds will be
limited tax obligations payable solely from a 1.0 mill annual ad valorem tax.
2009A Parks and Recreation Capital Improvements – The 2009A Capital
Construction Revenue Bonds were issued for the purpose of acquiring,
constructing, equipping renovating, expanding and refurbishing certain zoo,
parks and recreation facilities of the City. The 2009A bonds provided
approximately $6.8 million for Parks and Zoo projects.
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City of Little Rock, Arkansas 2012 Operating Budget
The Series 2009B Bonds were issued for the purpose of currently refunding the
outstanding Capital Improvement Revenue Bonds (Parks and Recreation
Projects), Series 1998A; to fund a debt service reserve, funding an operating
reserve, and to pay the cost associated with the issuance of the Series 2009B
Bonds.
CAPITAL PROJECT FUNDS PROVIDED BY OTHER SOURCES
Short-term Financing
– Accounts for proceeds of Short-term Financing, five
year notes, issued for the purpose of acquiring, constructing, installing, or renting
real property or tangible personal property having an expected useful life of more
than one year under and pursuant to and in full compliance with the Constitution
and laws of the State of Arkansas, including particularly Section 2 of Amendment
78 to the Constitution of the State of Arkansas, and pursuant to an ordinance of
the Board of Directors of the City.
The City intends to issue a new short-term financing note in 2012 to accelerate the
completion of public safety projects that will ultimately be funded by the ten (10)
year three-eighths (3/8)-cent sales tax. Proceeds of the three-eighths (3/8)-cent
sales tax will be utilized to make principal payments on the note from 2013 – 2017.
Interest payments on the note will be appropriated from general fund revenues.
Funding will be included for the following projects:
Public Safety Buildings, Equipment, and Vehicles Total
Land and Buildings
12th Street Mid-town Police Station $7,976,000
West Little Rock Police Station 1,000,000
West Little Rock Fire Station 543,000
Southwest Fire Station - Land Acquisition 366,000
9,885,000
Equipment and Vehicles
Public Safety Radio Communication System Upgrade 6,109,000
Fleet - Police vehicles for new officers and Fire Truck for
West Little Rock Station
2,189,000
Code Enforcement Vehicles and Equipment 397,000
8,695,000
$18,580,000
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City of Little Rock, Arkansas 2012 Operating Budget
2012 – 2021 Capital Project Fund
– Accounts for the proceeds of a three
eighths (3/8)-cent local sales tax, implemented on January 1, 2012 for the
purpose of funding capital projects over a ten (10) year period. The temporary
sales tax will sunset in 2021 and is expected to raise approximately $196 million
over the ten (10) year period for the following projects:
3/8-Cent Sales Tax Capital Project Description Project Cost Estimate
Public Safety:
Police:
Police Equipment $303,000
Public Safety Radio System Upgrade 9,000,000
911 / 311 Communications Software 2,600,000
12
th
Street Mid-Town Police Station 9,970,000
Main Police Headquarters & Courts Building 9,000,000
West Little Rock Police Station 1,000,000
Fire:
West Little Rock Fire Station 800,000
Southwest Fire Station 4,050,000
Housing and Neighborhood Programs:
Code Enforcement Vehicles and Equipment 397,000
Animal Village Expansion 602,000
Fleet for New Public Safety Initiatives:
Fleet for new Police Staffing and Fire Stations 3,567,000
Total Public Safety $41,289,000
Public Works:
Street Resurfacing and Maintenance, and Street
and Drainage Reconstruction and Traffic Signals
$67,500,000
Sidewalks 4,500,000
Total Public Works $72,000,000
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City of Little Rock, Arkansas 2012 Operating Budget
3/8-Cent Sales Tax Capital Project Description Project Cost Estimate
Jobs/Economic Development:
Port Expansion: land acquisition, utilities, streets $10,000,000
Research Park: land acquisition, utilities, streets 22,000,000
Economic Development Infrastructure 6,000,000
Total Jobs/Economic Development $38,000,000
Parks and Recreation, Zoo and Tourism:
Parks and Recreation:
Equipment for Expanded Maintenance $250,000
Park Upgrades 4,500,000
West Central Community Center 6,000,000
Senior Center 980,000
Ottenheimer Center 54,000
War Memorial Park 500,000
MacAuthur Park & Museum 500,000
Otter Creek Park 500,000
Crump Park 1,000,000
Natural Steps Ball Complex 500,000
Western Hills Park 1,000,000
Trails 1,500,000
Zoo:
Capital Upgrades 8,000,000
Tourism:
State Fair Infrastructure 3,000,000
Total Parks and Recreation, Zoo and Tourism $28,284,000
Other Priorities:
Fleet Replacement $9,250,000
Information Technology Capital 7,020,000
Total Other Priorities $16,270,000
Grand Total $195,843,000
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City of Little Rock, Arkansas 2012 Operating Budget
2012 CAPITAL IMPROVEMENTS
In September 2011, citizens approved a new three-eighths (3/8)-cent sales tax
dedicated to capital improvements. The sales tax, which is effective on January
1, 2012, is temporary with a ten (10) year sunset.
In 2009 the City refunded the 1998 Parks and Recreation Bonds and issued new
bonds to fund approximately $6.8 million in Parks and Zoo improvements. In
addition, the City placed an emphasis on obtaining grants under the American
Recovery and Reinvestment Act.
Limited funding for capital improvements has also been available from capital
grant awards or from the remaining unspent proceeds and interest in the
Infrastructure fund, the 2004 Capital Improvements Bond funds, the 2007 Capital
Improvements Bond fund, and Short Term Financing. The remaining balances
are authorized primarily for street and drainage improvements, waste collection
and disposal vehicles and equipment, and fire and police buildings and
equipment.
The injection of new capital provided by the new sales tax, bond issues, grant
funds, and short-term financing, and the future impact of completed projects on
ongoing operations is considered in preparation of annual departmental
operating budgets.
Projects in the CIP can include:
• Obligations for labor and materials and contractors involved in
completing a project
• Acquisition of land or structures
• Engineering or architectural services, professional studies, or other
administrative costs
• Expenses for City vehicles and equipment
• Renovating or expanding City facilities, grounds, or equipment
When both restricted and unrestricted resources are available for use, it is
generally the City’s policy to utilize restricted resources first. For projects funded
by tax-exempt debt proceeds and other sources, the debt proceeds are utilized
first.
Purchased or constructed capital assets are reported at cost or estimated
historical cost. Donated capital assets are recorded at their estimated fair value
at the date of donation.
MAJOR CAPITAL PROJECTS
Capital expenditures in the amount of approximately $44,214,600 are planned in
2012 and are funded by a variety of sources as described in detail below.
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CIP – Significant Routine Capital Expenditures:
These expenditures are recurring in nature, replace existing assets on a rotating
schedule and do not have additional operating expense requirements.
Estimated Estimated Funding
Department Quantity Cost Useful Life Source
POLICE
Thirty-Six (36) Police Cars - Dodge Chargers 36 815,842 6 - 8 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Undesignated Funds 174,158 6 - 8 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Motorcycles 6 98,028 4 - 6 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Chevrolet Tahoes 2 49,950 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Upfitting Charges 9,212 5/8-cent Sales Tax - Spec. Proj.
Undesignated - Police Vehicles and Equip. 717,810 6 - 8 Yrs. 3/8-cent Sales Tax.
FIRE ADMINISTRATION
Dodge Durango 1 25,221 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Dodge Ram 1500 3 49,779 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
HOUSING & NEIGHBORHOOD PROGRAMS
Twenty-Five (25) Code Enforcement Trucks 25 350,000 6 - 8 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
PUBLIC WORKS - STREET OPERATIONS
½-Ton 4x4 Crew-Cab Pickup 1 27,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
1-Ton Crew Cab Dump Truck 4x4 1 38,500 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
¾ Ton Pickup 1 19,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
½-Ton Extended Cab Pickup 4x4 2 47,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
½-Ton Extended Cab Pickup 1 21,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Backhoe 4x4 1 76,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
¾ Ton 4x4 Crew-Cab Pickup 1 24,500 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
12-Ton Tilt Trailer 1 28,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Snow Plow Attachment 2 39,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Three (3) -- ½ ton extended cab pickup trucks 3 53,151 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Sixty Foot (60') Pole Trailer 1 34,349 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
PARKS & RECREATION
¾-Ton LB Crew Cab Pickups 3 60,030 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
72" Mowers 4 48,000 4 - 6 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Tractor, 38HP w/Top & Loader Bucket 1 20,000 6 - 8 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Bunker Rake w/Attachments 1 18,000 8 - 10 Yrs. 5/8-cent Sales Tax - Spec. Proj.
Other 3,950 5/8-cent Sales Tax - Spec. Proj.
¾-Ton Long Bed Crew Cab Pickup 1 20,010 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
¾-Ton Extended Bed 4-Wheel Drive Pickup w/winch
1 22,054 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
¾-Ton 4-Wheel Drive Long Bed Pickup w/winch
1 20,136 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
¾-Ton 4-Wheel Drive Long Bed Pickup 1 20,136 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
1-Ton Flatbed Crew Cab Diesel Dump Truck 1 29,755 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Grasshopper Turbine Blower 1 4,500 3 - 4 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Six (6) 72" Mowers 6 72,000 4 - 6 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Four (4) Equipment Trailers 4 16,000 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Four-Wheeler x/spray tank 1 13,000 4 - 6 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
4-Wheel Drive 2 Seat ATV w/dump bed & winch
1 15,500 4 - 6 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
4-Wheel Drive 2 Seat ATV w/dump bed 1 14,500 4 - 6 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Combo Track Loader w/tree spade & mulch head
1 95,000 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Trailer for Combo Track Loader 1 10,000 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
Undesignated Funds 5,909 2012 Short-term / 3/8 Cent Sales Tax
3,205,980
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CIP – Significant Non-Routine Capital Expenditures and Projects:
These expenditures occur less frequently and are more material. However, they
also replace existing assets and do not have additional operating expense
requirements.
Estimated Estimated Funding
Department Quantity Cost Useful Life Source
FIRE
Aerial/ladder truck 1 744,500 15 - 20 Yrs. 2011 Short-term Financing
Engines 2 890,500 15 - 20 Yrs. 2011 Short-term Financing
WLR Fire Truck (incl. upfit) 1 514,000 15 - 20 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
WASTE DISPOSAL
Grinder - Compost Facility 1 750,000 8 - 10 Yrs. 2011 Short-term Financing
Side-load Garbage Trucks 4 1,000,000 8 - 10 Yrs. 2011 Short-term Financing
Rear-load Garbage Trucks 2 300,000 8 - 10 Yrs. 2011 Short-term Financing
PUBLIC WORKS - STREET OPERATIONS
Vac-con Machine 1 300,000 8 - 10 Yrs. 2011 Short-term Financing
Dump Trucks (w/salt spreaders/snow plows) 2 200,000 8 - 10 Yrs. 2011 Short-term Financing
Street Sweepers 2 400,000 5 - 7 Yrs. 2011 Short-term Financing
PARKS & RECREATION
16-Yard Garbage Truck, Automatic Transmission 1 125,000 6 - 8 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
12-Yard Dump Truck, Automatic Transmission 1 114,000 8 - 10 Yrs. 2012 Short-term / 3/8 Cent Sales Tax
5,338,000
CIP - Significant Non-recurring Parks and Zoo Projects Funded by the
2009A Parks and Recreation Capital Improvement Bonds:
These projects are unusual, non-recurring projects that were all funded wholly or
in a significant part by the issuance of Capital Construction Revenue Bonds.
The 2009A Parks and Recreation Capital Improvement Bonds were issued for
the purpose of acquiring, constructing, equipping renovating, expanding and
refurbishing certain zoo, parks and recreation facilities. The 2009A bonds
provided approximately $6.8 million for Parks and Zoo capital projects.
Approximately $5.9 million was spent through 2011 on land improvements,
building improvements and other smaller projects. The remaining funded projects
are expected to be completed in 2012 as indicated below. The estimated
operating cost per new acre of park land with level-two (2) maintenance,
including staffing, maintenance and start up equipment, is approximately $4,500
per acre. After initial start up, ongoing maintenance is estimated at $4,000 per
acre. Zoo operating costs are based on the specific exhibit and associated
animal care needs.
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City of Little Rock, Arkansas 2012 Operating Budget
War Memorial Park Improvements - War Memorial Park is undergoing a
transformation to create it as a premier park. Improvements are proposed to
increase participation from a large cross section of the community and to
become a destination park from early morning to late at night. Utilizing spaces
focused on Coleman Creek, park upgrades will entail better access and
enhancements to the pond area and along the entire stretch of Coleman Creek;
restoration of Coleman Creek; entry enhancements; approximately one mile of
trail; playground; water feature; new parking areas and supporting amenities.
• Estimated Total Project Cost: $1,225,000
• 2012 Estimated Expenditures: $207,000
• Estimated Completion Date: May 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of $162,690 is projected for staffing, utilities, maintenance, and
supplies based on the acreage of the Park.
Natural Steps Athletic Fields - Located just below Lake Maumelle Dam on
Highway 300, this large flat area is ideal for development of game fields. Land
was donated to the City of Little Rock by Central Arkansas Water and a
partnership will be established to allow development and utilization of several
soccer fields, a play ground, restrooms and parking areas.
• Estimated Total Project Cost: $1.125,000
• Funding Sources: $625,000 2009A Capital Construction Revenue
Bonds; $500,000 3/8-cent sales tax proceeds.
• 2012 Estimated Expenditures: $930,000
• Estimated Completion Date: December 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of $31,500 is projected for staffing, utilities, maintenance, and
supplies based on care for undeveloped acreage.
West Central Ball Complex - Little Rock Parks and Recreation recently
acquired what was originally called the Rosedale Optimist Club and Ball Park.
Funding will allow for acquisition of key parcels of land that will contribute to the
Park’s master plan which envisions a multi-field complex and community center.
• Estimated Total Project Cost: $250,000
• 2012 Estimated Expenditures: $11,000
• Estimated Completion Date: May 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of $104,971 is projected for staffing, utilities, maintenance, and
supplies based on the acreage of the ball park.
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Ottenheimer Community Center – In 2010, the Ottenheimer Community Center
was totally destroyed by fire. Combining these funds with insurance coverage
and CDBG Funds will allow for construction of approximately 3,000 square feet
of new recreation center to serve local community. This new center will be
tailored to support the Recreational Therapy program, which provides leisure
pursuit opportunities for mentally and physically challenged children and adults.
• Estimated Total Project Cost: $682,000
• Funding Sources: $150,000 2009A Capital Construction Revenue
Bonds; $228,000 insurance proceeds; $250,000 CDBG Funds; and
$54,000 3/8-cent sales tax proceeds.
• 2012 Estimated Expenditures: $54,000
• Estimated Completion Date: May 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of $130,000 is projected for staffing, utilities, maintenance, and
supplies.
MacArthur Park – This Park has attracted the attention of several institutions,
area residents, and developers, in addition to staff, who meet regularly to see
MacArthur Park improved. The MacArthur Park Group raised over $100,000 to
prepare a master plan and organized other events to attract attention and
support the park. Phase 1 of the Master Park Plan calls for improvements to the
front lawn of the park in order to enhance citizen’s and visitor’s awareness that
new improvements are on the way.
• Estimated Total Project Cost: $186,000
• 2012 Estimated Expenditures: $8,000
• Estimated Completion Date: May 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of $45,000 is projected for staffing, utilities, maintenance, and
supplies.
Prospect Terrace – This Park acquired in 1938, is just over three acres of gently
sloping land with half of it open for free play and the other half covered with a
stand of oak trees. Three surrounding neighborhood associations have
embraced it for initial improvements realized through 2009 Bond Refinancing.
These improvements will include leveling the open free play area with a small
trail around it, upgrading portions of the play area, enhancing entry feature and
initiating some of the site amenities, such as benches, picnic tables, drinking
fountain, and the like. These Phase I improvements will tie into two (2) other
phases identified by the neighborhoods. .
• Estimated Total Project Cost: $130,000
• 2012 Estimated Expenditures: $5,000
• Estimated Completion Date: June 2012
• Estimated Increase to Operating Expenditures: This is an existing park
and current maintenance will not change as a result of improvements.
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City of Little Rock, Arkansas 2012 Operating Budget
Cheetah Exhibit – This new Zoo exhibit will be funded with a combination of
2009A Capital Construction Bond proceeds, and private donations from the
Arkansas Zoological Foundation.
• Estimated Total Project Cost: $800,000
• Funding Sources: $400,000 2009A Capital Construction Bonds;
$400,000 Laura P. Nichols Foundation.
• 2012 Estimated Expenditures: $577,000
• Estimated Completion Date: June 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of $87,300 is projected for part-time staff, utilities, feed, and
medicine. Operating expenses will be funded by increased Zoo revenues.
CIP - Other Significant Non-recurring Capital Improvements:
These projects are unusual, non-recurring capital improvement projects funded
by the new 3/8-cent sales tax, grant awards, short term financing, private
donations and other sources.
Midtown Police Center – The Midtown Police Center, also known as the 12th
Street Substation, will be a police facility capable of eventually supporting a
police patrol division similar to those currently in service on Kanis Road in
Northwest Little Rock and on Baseline Road in Southwest Little Rock. The
building is anticipated to be approximately 11,000 square feet and will provide
office and equipment space for patrol officers and detectives assigned to the
general area surrounding the facility.
• Estimated Total Project Cost: $10,470,000
• Funding Sources: Short Term Financing allocations, Justice Assistance
Grant funds, CDBG Disaster Grant funds, and Seized Money funds.
• 2012 Estimated Expenditures: $7,976,000
• Estimated Completion Date: 2013
• Estimated Increase to Operating Expenditures: Increased operating
expense of $125,000 is projected for utilities, maintenance, and supplies,
which will be included in the 2013 Police Department general fund budget
allocation. Existing personnel and equipment will be reassigned to the
new substation.
Public Safety Radio System Upgrade – The City’s public safety radio system is
a twenty year old analog 800MHz trunked radio communications network
consisting of three primary tower sites and supporting approximately 5,000
subscribers in Central Arkansas. The system is utilized by most public safety
and local government administrative services in Pulaski County including the City
of Little Rock, North Little Rock, Pulaski County (including 20 volunteer fire
departments), Metropolitan EMS, Maumelle, Central Arkansas Transit,
Cammack Village, Sherwood, and fifteen (15) area hospitals in Pulaski, Saline
and Faulkner counties comprising over one-third of all hospital beds in the state.
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Even in the event of an emergency outside of Central Arkansas, the system will
be critical to support evacuations and the coordinate relief and medical
assistance. The upgrade will transition the existing analog radio system to digital
Association of Public Communications Officials P25 standards and integrate
system infrastructure with the statewide Arkansas Wireless Information Network
(AWIN) system.
• Estimated Total Project Cost: $9,000,000
• Funding Sources: Short Term Financing allocation, 3/8-cent sales tax
• 2012 Estimated Expenditures: $6,109,000
• Estimated Completion Date: 2014
• Estimated Increase to Operating Expenditures: There should not be
any additional operating expense associated with this upgrade, as the
anticipated maintenance expense is expected to be comparable to current
maintenance requirements.
West Little Rock Police Station Renovation – The City plans to acquire and
renovate an existing structure in West Little Rock along the Highway 10 corridor.
The station will provide an additional fueling location and mini-substation for
officers assigned to the far west area of Little Rock.
• Estimated Total Project Cost: $1,000,000
• Funding Sources: Short Term Financing allocation, 3/8-cent sales tax
• 2012 Estimated Expenditures: $1,000,000
• Estimated Completion Date: 2012
• Estimated Increase to Operating Expenditures: Increased operating
expense of approximately $150,000 is projected for fuel, utilities, and
supplies, which will be included in the 2013 Police Department budget
allocation.
Fire Station # 8 West Little Rock – The Little Rock Fire Department received a
United States Department of Homeland Security, American Recovery and
Reinvestment Act Federal Emergency Management Assistance to Fire Fighters
grant for $2,017,800 to build an 8,000 square foot Fire Station. The station will
be located at the intersection of Taylor Loop and Rahling Roads in west Little
Rock and will provide much needed coverage in a rapidly growing area of the
city. Plans call for two bays for fire engines, a kitchen, bedrooms, bathrooms, a
training room, and an exercise room. Construction will be completed by the
fourth quarter of 2012. The building will be maintained by the Fire Department
and the Department of Public Works.
• Estimated Total Project Cost: $3,217,800
• Funding Sources: United States Department of Homeland Security,
American Recovery and Reinvestment Act, FEMA Assistance to Fire
Fighters grant $2,017,800; Short Term Financing allocations of $400,000
and $543,000; 3/8-cent sales tax proceeds of $257,000
• 2012 Estimated Expenditures: $2,799,205
• Estimated Completion Date: December 2012
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City of Little Rock, Arkansas 2012 Operating Budget
• Estimated Increase to Operating Expenditures: Twelve (12) new fire
fighters will be added mid-year to complete training and prepare for
deployment in the fourth quarter to staff the new station at an estimated
cost of approximately $260,000. In addition, increased operating expense
of $45,000 is projected for utilities and supplies. These costs were
included in the 2012 Fire Department budget allocation. State funding
has been allocated for furnishings.
Southwest Little Rock Fire Station – The Little Rock Fire Department is
beginning plans for a new fire station in Southwest Little Rock, which will be
funded with proceeds of the 3/8-cent sales tax. The City plans to locate and
purchase land for the new structure in 2012.
• Estimated Total Project Cost: $4,050,000
• Funding Sources: Short-term financing allocation; 3/8-cent sales tax
proceeds
• 2012 Estimated Expenditures: $366,000
• Estimated Completion Date: March 2014
• Estimated Increase to Operating Expenditures: Twenty-four (24) new
fire fighters will be added to staff the new station at an estimated first year
cost of approximately $1.6 million. In addition, increased operating
expense of $50,000 is projected for utilities and supplies, which will be
included in the Fire Department budget allocation upon completion of the
new facility.
Adult Leisure Center – In 2009, the Adult Leisure Center was totally destroyed
by fire. Insurance proceeds, supplemented with funds from the new 3/8-cent
sales tax, will be used to rebuild the center which provides meeting space and
facilities for adults and seniors.
• Estimated Total Project Cost: $2,680,000
• Funding Sources: $1,700,000 insurance proceeds; $980,000 3/8-cent
sales tax proceeds
• 2012 Estimated Expenditures: $2,600,000
• Estimated Completion Date: December 2012
• Estimated Increase to Operating Expenditures: The operating
expenses for staffing, utilities, maintenance, and supplies will depend on
the programs that are reinstated. Parks staff will determine costs in
preparation for the 2013 operating budget.
West Central Community Center – The West Central Community Center and
Pool will be constructed over the next few years with proceeds from the new 3/8-
cent sales tax. The community center will be an approximately 24,000 square
feet facility to provide life style leisure and educational choices for family
members as well as a unique pool feature for outdoor water experiences.
• Estimated Total Project Cost: $6,000,000
• Funding Sources: 3/8-cent sales tax proceeds
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City of Little Rock, Arkansas 2012 Operating Budget
• 2012 Estimated Expenditures: $543,000
• Estimated Completion Date: December 2014
• Estimated Increase to Operating Expenditures: The operating expense
for staffing, utilities, maintenance, and supplies is expected to be
approximately $565,000 in the first full year of operation. Parks staff will
determine costs in preparation for the 2015 operating budget.
Information Technology –.The City will be upgrading various technology
infrastructure, hardware and software over the next ten (10) years with proceeds
from the temporary 3/8-cent sales tax. The total estimated allocation of
proceeds for technology expenditures from 2012 – 2021 is $7,020,000 with a
first year allocation of approximately $1.5 million.
• Estimated Total Project Cost: $7,020,000
• Funding Sources: 3/8-cent sales tax proceeds
• 2012 Estimated Expenditures: $1,500,000
• Estimated Completion Date: December 2012
• Estimated Increase to Operating Expenditures: Ongoing maintenance
expenditures will be phased in with the completion of various projects and
will be included in the repairs and maintenance budget for the Information
Technology Department operations each year.
9
th
Street Extension - The City of Little Rock received a $1,900,000 grant from
the U.S. Department of Commerce, Economic Development Administration to
expand east 9th Street from its current termination point at Bond Street to the
Dassault Falcon Jet facility at the west side of the Little Rock National Airport.
The construction of a new four lane street will enhance productivity and
entrepreneurship by providing adequate modes of transportation for larger,
commercial vehicles and Dassault's workforce of two-thousand employees. At
the end of 2011, construction was nearly complete on Phase 1 of the project for
the segment of roadway from Bond Street to 6th Street. In 2012, construction
will commence on a second phase of the project to widen and improve the
remaining segment from 6
th
Street to Dassault Falcon Jet.
In addition, the second phase includes construction of a traffic signal at the
intersection of Bond and 9th Streets. The street will be maintained in the future
by the Department of Public Works.
• Estimated Total Project Cost: $4,630,000
• Funding Sources: American Recovery and Reinvestment Act –
Economic Development Administration Grant $1,900,000; Arkansas
Economic Development Commission $1,800,000; City match funds from
the Airport Enhancement Fund $930,000.
• 2012 Estimated Expenditures: An estimated $1,800,000 will be
expended in 2012 for engineering design and construction.
• Estimated Completion Date: 2013
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City of Little Rock, Arkansas 2012 Operating Budget
• Estimated Increase to Operating Expenditures: Not applicable.
Maintenance will be performed with current annual public works
allocations for street maintenance in the Street Fund budget.
South Loop Grade Separation – The City of Little Rock expects to receive
approximately $6.8 million from federal highway administration grants and the
Arkansas State Highway Department’s Transportation Improvement Program for
construction of a new street and railroad overpass connecting Mabelvale West
Road to Alexander Road. The initial right-of-way acquisition process was
completed in 2011 and construction will commence in 2012. The Arkansas
Highway and Transportation Department (AHTD) will handle construction for the
City.
• Estimated Total Project Cost: $9.48 million; Includes engineering and
construction cost of $7,530,000 and right-of-way and utility relocation cost
of $1,950,000.
• Funding Sources: Federal Highway Administration Grants - High Priority
Project Funding $7,580,000; 1988 Capital Improvement Bonds -
$1,300,000; Street Fund $595,600.
• 2012 Estimated Expenditures: $1,595,495
• Estimated Completion Date: 2013
• Estimated Increase to Operating Expenditures: Not applicable.
Maintenance will be performed with current annual public works
allocations for street maintenance in the Street Fund budget.
Scott Hamilton Drive – The City of Little Rock expects to receive approximately
$4.1 million from federal highway grants and the Arkansas State Highway
Department’s Transportation Improvement Program for improvement to the
street from Baseline Road to JE Davis Drive. The AHTD will handle the land
acquisition process and construction for the City.
• Estimated Total Project Cost: $5,170,000; Includes engineering and
construction cost of $3,770,000 and right-of-way and utility relocation cost
of $1,400,000.
• Funding Sources: Federal Highway Administration Discretionary
Allocation through Metroplan for Local Urban Projects (LUZA) -
$3,770,000; 1998 Infrastructure Bonds - $974,000; Street Fund - $60,000
• 2012 Estimated Expenditures: $990,000
• Estimated Completion Date: 2013
• Estimated Increase to Operating Expenditures: Not applicable.
Maintenance will be performed with current annual public works
allocations for street maintenance in the Street Fund budget.
Rebsamen River Trail Round-About - Little Rock received Energy Efficiency
and Conservation Block Grant funding under the American Recovery and
Reinvestment Act for a trail round-about at Rebsamen Park Road and River
Front Drive.
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City of Little Rock, Arkansas 2012 Operating Budget
• Estimated Total Project Cost: $ 312,000.
• Funding Sources: American Recovery and Reinvestment Act Energy
Efficiency and Conservation Block Grant $312,000.
• 2012 Estimated Expenditures: $274,000
• Estimated Completion Date: September 2012
• Estimated Increase to Operating Expenditures: There is no increased
operating expense associated with this project.
Homeless Resource Center – Working with the Mayors’ Commission on
Homelessness, the City of North Little Rock and other nonprofit and
governmental partners and service providers, the City of Little Rock has created
a Day Resource Center for the homeless in central Arkansas. The Center will
offer case management to assist homeless individuals and families with
everything from referrals for medical, dental and other medical services as well
as help with mental and substance abuse counseling services and treatment,
and job referrals and training. The Center will have laundry facilities, shower
facilities, areas for safe and secure storage of belongings for homeless persons
during the day as they look for employment, schedule medical appointments etc.
One of the most important aspects of the Center will be the Case Management
Services offered to each client ranging from employment assistance, housing,
intervention treatments for drugs, alcohol and referrals to all areas of service
provided by the existing network of service providers.
• Estimated Total Project Cost: $850,000
• Funding Sources: American Recovery and Reinvestment Act – US
Department of Education, State Fiscal Stabilization Funding, Arkansas
Department of Finance and Administration; US Department of Housing
and Urban Development Community Development Block Grant Funds;
City of North Little Rock funds
• 2012 Estimated Expenditures: $350,000
• Estimated Completion Date: December 2012
• Estimated Increase to Operating Expenditures: The operating
expenses for staffing, utilities, maintenance, and supplies will depend on
partnerships maintained to help offset the cost. Staff will determine costs
in preparation for the 2013 operating budget.
Public Works Street Resurfacing and Drainage Projects – The new 3/8-cent
sales tax will provide funding for approximately $72 million in street resurfacing
and maintenance, street drainage reconstruction, traffic signals, speed humps,
and sidewalks over the next ten (10) years. The following projects have been
approved by the Board of Directors for 2012. Community meetings will be held
to determine projects that will be completed in three (3), three (3)-year cycles
from 2013–2015, 2016-2018, and 2019-2021. The temporary sales tax will
sunset in 2021 unless voters elect to renew it.
• Estimated Total Project Cost: $72,000,000
• Funding Sources: 3/8-cent sales tax
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City of Little Rock, Arkansas 2012 Operating Budget
• 2012 Estimated Expenditures: $6,519,000 See the table below
• Estimated Completion Date: December 2012
• Estimated Increase to Operating Expenditures: Not applicable.
Maintenance will be performed with current annual public works
allocations for street maintenance in the Street Fund budget.
Ward Project Name From To General Resurfacing Drainage Total
Street/Intersection Improvements:
Striping city-wide 517,000
Kanis/Cooper Orbit right turn lane 30,000
Chenal/Chenonceau Signal 100,000
Bridge Repair and Grant Match Funds:
Gill Street bridge 130,000
Other:
Engineering Design 500,000
Sidewalk Program 407,000
1,684,000
Ward Specific - Street and Drainage Projects:
All City-wide:
Traffic loops 490,000
Speed humps 50,000
Contingency 570,000
1,110,000
1 Street Resurfacing:
370,000
12th Street Woodrow Street Allis Street
3rd Street Viaduct west of Bishop Street Chester Street
17th Street Broadway Street Chester Street
Chester Street La Harpe Boulevard I-630
Drainage:
220,000
13th and Gaines
Allis Street
Wright Ave
590,000
2 Street Resurfacing:
425,000
Geyer Springs Road South side of I-30 Baseline Road
S University Ave (east half) Asher Avenue W. 19th Street
Drainage:
130,000
Windamere
Walpole
555,000
3 Street Resurfacing:
305,000
"H" Street University Avenue Hughes Street
Pine Street I-630 Capitol Avenue
West Markham University Avenue Mississippi Avenue
Drainage:
200,000
Beachwood Channel
505,000
4 Street Resurfacing:
360,000
Hinson Road Rodney Parham Road Napa Valley]
Rodney Parham Treasure Hill Nob Hill Cove
Drainage:
150,000
Summerdale
Hinson (@Carmel)
510,000
5 Street Resurfacing:
405,000
Napa Valley 440' N of Mara Lynn 360' S. of St. Charles Blvd.
Chenal Parkway Margeaux Drive West of Chenal Valley
Chenal Parkway Chenal Club Boulevard Rahling Road
Drainage:
110,000
Westchester Berm
Chevaux Court
515,000
6 Street Resurfacing:
405,000
South Shackleford Kanis Road 180' South of Executive Center Dr.
University Ave (west half) Asher Avenue Boyle Park Road
Marlyn Drive Kanis Road Romine Road
Drainage:
125,000
Sunnymeade
44th & Potter
530,000
7 Street Resurfacing:
420,000
Vimy Ridge Road I-30 South to City Limits
Otter Creek Parkway Stagecoach Road Quail Run Drive
Sardis Road Alexander Road South to City Limits
Mabelvale Pike Mabelvale Main I-30
Drainage:
100,000
Chicot (@ Bunch)
Angel Court
520,000
Total - 2012 Public Works 3/8-cent sales tax projects 1,684,000 3,800,000 1,035,000 6,519,000
Project Extents
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City of Little Rock, Arkansas 2012 Operating Budget
2012 City of Little Rock
Capital Funding Sources
Other,
$2,631,600
Other Bonds,
$1,973,895
Parks Bonds,
$838,000
3/8-Cent Tax,
$10,527,810
Stimulus,
$2,273,205
Grants,
$2,150,000
Short-Term
Financing,
$23,118,000
5/8-Cent Tax,
$702,170
2012 City of Little Rock
Capital Funding Uses
Fire, $5,389,205
Parks,
$4,836,480
Street Equip,
$1,307,500
Police,
$16,950,000
Infrastructure,
$10,904,495
Waste,
$2,050,000
Code
Enforcement,
$350,000
Other, $350,000
Zoo, $577,000
Information Tech,
$1,500,000
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Debt Management
City of Little Rock, Arkansas 2012 Operating Budget
DEBT MANAGEMENT
The City of Little Rock is authorized to issue General Obligation Bonds payable
from ad valorem taxes to finance capital improvements. These bonds require
majority voter approval prior to issuance. The Arkansas State constitution
provides that the amount payable out of property taxes shall not exceed 20% of
the City’s assessed valuation. The City of Little Rock falls well below this
statutory requirement. As of 12/31/11, the amount of debt outstanding was
$62,047,090. The legal debt margin allows the City flexibility to issue up to an
additional $869,714,147.
Generally, the City has experienced a stable financial condition as well as sound
debt administration. For example, the City’s net general obligation long-term
debt per capita is $320.62, well below $1,200 per capita which would be a
warning trend. This has allowed the City to enjoy favorable bond ratings on its
General Obligation Bonds. The City has received an AA bond rating from
Standard & Poor’s and an Aa3 rating from Moody’s Investor Services. An AA
rating from Standard & Poor’s indicates that the bonds are high quality with a
very strong capacity to pay principal and interest.
CITY’S LEGAL DEBT MARGIN
2011 Assessed/Value:
(2011 Assessment collected in 2012)
Commercial & Personal Property $3,727,044,948
G.O. Debt Limit (20% of assessment) 745,408,990
Short-Term Financing Debt Limit (5% of assessment) 186,352,247
Sub-Total Debt Limit 931,761,237
G.O. & Short-Term Bonds Outstanding @ 12/31/11 80,076,847
Less in Debt Service Fund (18,029,757)
Outstanding Bonds, Net of Debt Service
62,047,090
Legal Debt Margin $869,714,147
The legal debt limit is the maximum issuance of general obligation bonds. The
debt limit is determined by combining the twenty percent (20%) of the assessed
value of real estate in the Little Rock city limits for General Obligation Bonds with
five percent (5%) of the assessed value of real estate in the Little Rock city limits
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City of Little Rock, Arkansas 2012 Operating Budget
for Short-Term Financing. For 2011, the legal debt limit is $931,761,237 based
on a total assessment of $3,727,044,948. Each year it changes based upon the
assessed value of real estate.
Legal Debt Legal Debt
Margin Limit
2004 556,368,641 664,883,347
2005 611,096,546 713,061,578
2006 659,726,412 761,730,525
2007 725,407,499 820,379,036
2008 800,758,307 887,078,087
2009 807,405,018 899,996,683
2010 824,122,887 902,775,323
2011 869,712,492 931,761,237
Debt Applicable to Debt Limit 2004 - 2011
The City of Little Rock has three areas of current debt levels, which combined,
equal the total debt level of the city. Current general obligation level as of
December 31, 2011 is $71,760,000. Current revenue bond level is $30,965,000.
Short-term debt level is $8,316,847 for an overall current debt level of
$111,041,847.
Although the City may increase the general obligation and the short-term debt
levels to $931,761,237, resources to repay the bonds would require an increase
in the value of existing and new property and/or an increase in millage. For the
City of Little Rock, the millage required to fund over $931 million in debt is
approximately 19.06 mills. Currently, the property tax millage for the retirement
of general obligation debt is 3.3 mills. The millage may be increased to provide
funds up to the legal debt limit with voter approval. The voters of Little Rock
continued the 3.3 mills annual ad valorem tax at a special election held on
November 4, 2003. Consequently, the City of Little Rock issued the $70,635,000
Limited Tax General Obligation Bonds Series 2004 to finance capital
improvements within the City of Little Rock. To issue additional general
obligation debt without a dedicated revenue stream would negatively impact the
general fund. The City will not issue such debt without a voter approved millage
increase to fund the retirement. By law, five (5) mills is the maximum allowed to
fund General Fund operations. The City’s current operating millage is the
maximum.
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City of Little Rock, Arkansas 2012 Operating Budget
PRINCIPAL PRINCIPAL BONDS PRINCIPAL
ORIGINAL MATURIT
Y
INTEREST BALANCE BONDS PAID IN RETIRED BALANCE
GENERAL OBLIGATION DEBT
TRUSTEE
A
MOUNT DATE RATE 12/31/201
0
ISSUED 2011 2011 12/31/2011
-
2004 Limi ted Tax Capital Improvement Regions Bank $70,635,000
4/1/2016
3.75% - 4.00% $24,795,000 $0 $4,465,000 $5,900,000 $14,430,000
2007 Infrastruture Refunding Metropolitan Bank 13,350,000 10/1/2019 4.00% - 5.00% 10,440,00
0
0
980,00
0
0
9,460,000
2004 Library Refundi ng Bonds-Ser ies A & B Metropolitan Bank 25,000,000 3/1/2024 2.00% - 4.35% 12,075,00
0
0
145,00
0
2,710,000 9,220,000
2008 Library Construction and Imp. Bonds Metropolitan Bank 4,000,000 3/1/2028 3,645,000
0
150,00
0
0
3,495,000
2009 Library Construction and Imp. Bonds Metropolitan Bank 28,000,000 3/1/2028 3.00% - 5.00% 26,955,00
0
0
1,075,000
0
25,880,000
2002 Junior Lien Rev enue Bonds Metropol itan Bank 3,630,000 10/1/2018 3.50% - 4.65% 2,115,000
0
225,00
0
0
1,890,000
2009A Parks & Rec Revenue Bonds Bank of the Ozarks 7,830,000 1/1/2039 2.00% - 5.50% 7,515,000
0
130,00
0
0
7,385,000
REVENUE BONDS
2003 Capital Improvement Metropolitan Bank 11,855,000
7/1/2028
1.50% - 5.30% 10,255,000 0 375,000 0 9,880,000
2007 Waste Disposal Revenue Bond Citizens Bank 3,400,000
5/1/2022
5.30% - 5.87% 2,925,000
0
180,00
0
0
2,745,000
2009B Parks & Rec Bank of the Ozarks 12,120,000 1/1/2039 2.00% - 5.375% 11,975,00
0
0
205,00
0
0
11,770,000
2010 Waste Disposal Revenue Bonds BancorpSouth 6,570,000 5/1/2016 1.90% - 3.77% 6,570,000
0
0
0
6,570,000
TEMPORARY NOTE
6th 2006 Temporary Note Bank of America 6,550,000 4/1/2011 3.86% 1,411,059
0
1,411,059
0
0
7th 2007 Temporary Note Suntrust 5,919,000 5/1/2012 3.79% 2,500,614
0
1,227,120
0
1,273,494
8th 2007 Temporary Note Bank of America 1,372,000 6/28/2012 6.24% 598,99
9
0
290,44
5
0
308,554
9th 2008 Temporary Note Bank of America 4,991,500
10/9/2013
4.69% 3,131,005
0
996,20
5
0
2,134,800
10th 2011 Temporary Note Pinnacle Public Finance 4,600,000
12/22/2016
1.75% 0 4,600,000 0 0 4,600,000
Grand Total
$209,822,50
0
$126,906,677 $4,600,00
0
$11,854,829 $8,610,00
0
$111,041,84
8
PRINCIPAL PRINCIPAL BONDS PRINCIPAL
ORIGINAL MATURIT
Y
INTEREST BALANCE BONDS PAID IN RETIRED BALANCE
GENERAL OBLIGATION DEBT
TRUSTEE
A
MOUNT DATE RATE
A
T 12/31/11 ISSUED 2012 2012
A
T 12/31/201
2
-
2004 Limi ted Tax Capital Improvement Regions Bank $70,635,000 4/1/2016 3.75% - 4.00% $14,430,000 $
0
$4,645,00
0
$0 $9,785,000
2007 Infrastruture Refunding Metropolitan Bank 13,350,000 10/1/2019 4.00% - 5.00% 9,460,000
0
1,015,000
0
8,445,000
2004 Library Refunding Bonds-Series A & B Metropolitan Bank 25,000,000 3/1/2024 2.00% - 4.35% 9,220,000
0
0
0
9,220,000
2008 Library Construction and Imp. Bonds Metropolitan Bank 4,000,000 3/1/2028 3,495,000
0
155,00
0
0
3,340,000
2009 Library Construction and Imp. Bonds Metropolitan Bank 28,000,000 3/1/2028 3.00% - 5.00% 25,880,00
0
0
1,110,000
0
24,770,000
2002 Junior Lien Rev enue Bonds Metropol itan Bank 3,630,000 10/1/2018 3.50% - 4.65% 1,890,000
0
235,00
0
0
1,655,000
2009A Parks & Rec Revenue Bonds Bank of the Ozarks 7,830,000 1/1/2039 2.00% - 5.50% 7,385,000
0
130,00
0
0
7,255,000
REVENUE BONDS
2003 Capital Imp.and Refunding Projects Metropolitan Bank 11,855,000 7/1/2028 1.50% - 5.30% 9,880,000
0
390,00
0
0
9,490,000
2007 Waste Disposal Revenue Bond Citizens Bank 3,400,000 5/1/2022 5.30% - 5.87% 2,745,000
0
185,00
0
0
2,560,000
2009B Parks & Rec Bank of the Ozarks 12,120,000 1/1/2039 2.00% - 5.375% 11,770,00
0
0
210,00
0
0
11,560,000
2010 Waste Disposal Revenue Bonds BancorpSouth 6,570,000 5/1/2016 1.90% - 3.77% 6,570,000
0
1,945,000
0
4,625,000
TEMPORARY NOTE
7th 2007 Temporary Note Suntrust 5,919,000 5/1/2012 3.79% 1,273,494
0
1,273,494
0
0
8th 2007 Temporary Note Bank of America 1,372,000 6/28/2012 6.24% 308,55
4
0
308,55
4
0
0
9th 2008 Temporary Note Bank of America 4,991,500
10/9/2013
4.69% 2,134,800 0 1,042,937 0 1,091,863
10th 2011 Temporary Note Pinnacle Public Finance 4,600,000
12/22/2016
1.75% 4,600,000 0 888,359 0 3,711,641
Grand Total
$203,272,50
0
$111,041,848 $
0
$13,533,344 $0 $97,508,504
SUMMARY OF BOND INDEBTEDNESS
For the month ended December 31, 2011
SUMMARY OF BOND INDEBTEDNESS
For the month ended December 31, 2012
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City of Little Rock, Arkansas 2012 Operating Budget
FUTURE DEBT SERVICE
OVERALL FUTURE DEBT SERVICE
YEAR PRINCIPAL INTEREST TOTAL
2012 $13,533,344.05 $4,583,167.13 $18,116,511.18
2013 $12,575,766.75 $4,101,273.86 $16,677,040.61
2014 $10,824,723.16 $3,665,366.70 $14,490,089.86
2015 $6,835,818.32 $3,345,818.55 $10,181,636.87
2016 $7,097,195.14 $2,922,889.97 $10,020,085.11
2017 $5,545,000.00 $2,812,053.81 $8,357,053.81
2018 $5,805,000.00 $2,558,508.18 $8,363,508.18
2019 $5,710,000.00 $2,304,287.54 $8,014,287.54
2020 $4,540,000.00 $2,052,510.03 $6,592,510.03
2021 $3,435,000.00 $1,877,515.65 $5,312,515.65
GENERAL FUND FUTURE DEBT SERVICE
YEAR PRINCIPAL INTEREST TOTAL
2012 $10,803,344.05 $3,202,545.11 $14,005,889.16
2013 $9,560,766.75 $2,791,563.34 $12,352,330.09
2014 $9,184,723.16 $2,426,576.68 $11,611,299.84
2015 $5,135,818.32 $2,170,131.53 $7,305,949.85
2016 $5,327,195.14 $1,817,768.45 $7,144,963.59
2017 $4,570,000.00 $1,766,807.54 $6,336,807.54
2018 $4,780,000.00 $1,560,208.16 $6,340,208.16
2019 $4,635,000.00 $1,355,904.40 $5,990,904.40
2020 $3,415,000.00 $1,159,905.02 $4,574,905.02
2021 $2,255,000.00 $1,043,632.52 $3,298,632.52
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City of Little Rock, Arkansas 2012 Operating Budget
Little Rock's
Debt Available for Percentage Share of
Gov ernmental Unit Retirement Applicable Overlapping Debt
City of Little Rock, Arkansas $80,076,847 100% $80,076,847
Little Rock Public School District 193,360,900 100% 193,360,900
Total direct and overlapping debt $273,437,747 $273,437,747
City of Little Rock, Arkansas
Direct and Overlapping Governmental Activities Debt
As of December 31, 2011
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146
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Departmental
Information
City of Little Rock, Arkansas
Mayor
Mayor
Mission Statement
To make policies and provide representation for the citizens
of Little Rock; provide executive management and
administration of City affairs; provide legal advice and
representation for the city; serve as official recorder and
custodian of public documents; and to conduct municipal
judicial proceedings for criminal and traffic offences.
Citizens
Mayor
147
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City of Little Rock, Arkansas
Mayor
2011 Department Priorities Status
Continue pursuing the completion of the Arkansas River
Trail. Ongoing
Work to identify a location and fund a Homeless Day
Resource Center and O
p
eration. On
g
oin
g
Continue implementing the Neighborhood Stabilization
Program to strengthen neighborhoods and allow for new
home ownershi
p
.On
g
oin
g
Worked with the Little Rock School District and developed
Joint Operating Agreements to expand programming
o
pp
ortunities. Completed
Continue developing innovative approaches to combating
and reducin
g
crime. On
g
oin
g
Support the Mayor's Commission on Sustainability to
promote sustainable initiatives and to host an annual
summit on sustainabilit
y
.On
g
oin
g
148
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City of Little Rock, Arkansas
Mayor
2012 Department Goals
Continue workin
g
to fund and com
p
lete the Arkansas River Trail.
Work with the community and service providers to open the Homeless Day
Resource Center; ex
p
andin
g
the
p
ro
g
ram offerin
g
s at the center.
Work with the community to make improvements to Main Street using new
a
pp
roaches to sustainable develo
p
ment.
Work with the Little Rock Regional Chamber Of Commerce and other
economic development organizations to attract and retain jobs for the
communit
y
.
Look for innovative approaches to combating crime; implementing where
p
ossible.
Ensure the successful im
p
lementation of the Cit
y
's new sales tax.
The departmental goals and objectives link with the
Overall City Goals and Objectives.
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150
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City of Little Rock, Arkansas
General Government and Administration
General Government
Mission Statement
To deliver the highest level of quality information on policies,
services, and activities of Little Rock City Government to the citizen
and facilitate the delivery of emergency response information to the
general public and make available, through electronic media,
information about city and community events.
Citizens
Mayor & Board
of Directors
City Attorney City Manager District Court Judges
Assistant City Manager
City Clerk
Racial & Cultural
Diversity
Small & Minority Women
Owned Business
Development
151
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City of Little Rock, Arkansas 2012 Operating Budget
General Administrative
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $4,552,003 $5,046,870 $5,677,132
Supplies and Materials 33,515 50,642 51,254
Repairs and Maintenance 10,862 7,506 10,540
Contractual 10,555,648 10,830,551 11,900,337
Debt Service 4,972,494 4,282,345 4,182,345
$20,124,522 $20,217,914 $21,821,608
Staffing
25 25 26
$0
$3,000,000
$6,000,000
$9,000,000
$12,000,000
2010
2011
2012
Debt Service ContractualRepairs and
Maintenance
Supplies and
Materials
Salaries and
Employee
Benefits
Total Allocations By Fiscal Year And Account Category
General Administrative includes Employee Benefits Division, Mayor and City Manager, City
Clerk, Racial and Cultural Diversity, Emergency Management, Small and Women Owned
Business Development, and LRTV. The Employee Benefits Division is primarily for General
Fund workers compensation, retiree benefits, and actuarially determined pension
contributions. The increase in staffing is to restore the Office Assistant II position
(receptionist) eliminated in prior years due to the economic downturn.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $21,821,608 7.93%
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City of Little Rock, Arkansas
City Manager
2011 Department Priorities Status
Improved and expanded Police Officer recruiting efforts
and conducted one (1) Recruit School during 2011. Completed
Continue working to complete the Mid-Towne Police Patrol
Facilit
y
p
ro
j
ect. On
g
oin
g
Continue pursuing the Little Rock Fire Department
accreditation, build registered agency status, assemble
team, designate area assignments and monitor monthly
p
ro
g
ress. On
g
oin
g
Worked with the District Courts to provide 55,000 hours of
community service work to City Departments and other
agencies and identified new partners/agencies to take
advanta
g
e of a bi-monthl
y
Saturda
y
work schedule. Completed
Register 1,000 mobile homes, review the Rental
Inspection Program, locate a solution to inspection
challen
g
es and address more sin
g
le-famil
y
units. Ongoing
Acquired an additional twenty (20) properties for the City’s
Land Bank activities, obtained marketable title on current
inventory of forty-one (41) properties and started the
p
rocess to redevelo
p
five
(
5
)
p
ro
p
erties. Completed
Evaluated the best alternatives to expand both commercial
and residential curbside recycling; developed and
administered a Recycling Awareness Campaign regarding
anticipated changes of the residential Curbside Recycling
Pro
g
ram. Completed
Initiate the construction of South Loop Bypass from
Mabelvale West to Alexander Road and complete the
construction of the 9th Street Extension. Ongoing
Completed Phase Two of the Little Rock Animal Village
Do
g
Park ado
p
tin
g
out over 1,000 animals. Completed
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City of Little Rock, Arkansas
City Manager
2011 Department Priorities (Continued) Status
Staff worked to obtain both Government Finance Officers
Association (GFOA) Certificate of Recognition for Budget
Preparation and GFOA Certificate of Achievement for
Financial reports for the FY10 Comprehensive Annual
Financial Re
p
ort
(
CAFR
)
.Com
p
leted
Work with the Little Rock Regional Chamber of Commerce
and the Downtown Little Rock Partnership on a regular
basis to promote economic development opportunities
within the communit
y
.On
g
oin
g
Partner with the Downtown Little Rock Partnership
regarding the implementation of the Main Street Plan and
continue to work with the Historic District Commission
regarding the implementation of the City-Wide Historic
Preservation Plan. On
g
oin
g
Completed the 2011 departmental re-accreditation
process for Little Rock Parks and Recreation; including the
submission of the a
pp
lication. Com
p
leted
Complete the reconstruction of the Ottenheimer
Therapeutic Center; finalize plans and begin
reconstruction of the Adult Leisure Center. On
g
oin
g
Opened the Laura P. Nichols Foundation Penguin Pointe
Exhibit. Com
p
leted
2012 Department Goals
Complete land acquisition and design of the Mid-Towne Police Substation
followed b
y
the start of construction.
Continue to emphasize the utilization of the Criminal Abatement Program and
maintain coordination with the City Attorney’s Office. Increase by 25% the
number of cases filed b
y
the Cit
y
Attorne
y
’s Office.
Continue to improve and expand Police Officer recruiting efforts and conduct at
least two (2) Recruit Schools during 2012. Develop contingency plans to hold
simultaneous Recruit Schools, including a Certified Officer Accelerated
Training (COAT) School, if feasible. Recruit, train and hire all authorized
civilian su
pp
ort
p
ersonnel.
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City of Little Rock, Arkansas
City Manager
2012 Department Goals (Continued)
Implement the Communications System Upgrade pursuant to a contract with
Motorola and an a
g
reement with the Arkansas Wireless Information Network.
Initiate the process for the acquisition of land for a new Southwest Little Rock
Fire Station.
Hire and train ten (10) additional Code Enforcement Officers in the Housing &
Nei
g
hborhood Pro
g
rams De
p
artment.
Review the Business License fee structure; while working to make the existing
fee structure more business friendl
y
makin
g
an
y
necessar
y
chan
g
es.
Open the City’s Homeless Day Resource Center; creating an interactive
website for the Center with links from the City of Little Rock webpage and other
sites.
Develop a plan to begin making infrastructure improvements by blending staff
input and public involvement to design and construct beneficial capital projects
for the betterment of the Cit
y
.
Begin Pension Review with selected consultant to determine the best pension
alternatives for the City’s non-uniform employees; complete Pension
Recommendation and initiate Request For Proposal (RFP) processes for any
ado
p
ted initiatives.
Provide support and quarterly reporting to the LR Cent Committee and the
Board of Directors regarding the status of the new one (1)-cent local sales tax
revenues and the progress toward completion of capital projects authorized
under the 3/8
¢
p
ortion of the tax.
Identify entry-level positions throughout the organization and hire
disadvanta
g
ed
y
outh and adults.
Per the City Boards directive, develop and implement a plan to review City
Ordinances, Resolutions and Policies to ensure that they are not discriminatory
in nature.
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City of Little Rock, Arkansas
City Manager
Department: City Manager
Funding Source: General Fund
Budget: $21,821,608
Department Description:
To ensure the effective implementation, administration and evaluation of City programs established
through the policy directives of the Board of Directors; to provide administrative support to the City
Manager and Board of Directors and to serve as a resource for citizens and neighborhood groups.
2010 2011 2012
Actual Budget Budget
Objective: Provide responses to City Board of Director requests in a timely manner.
Demand: Number of City Board of Director
requests.
205 225 250
Workload: Number of City Board of Director
requests completed.
205 220 250
Efficiency: Number of City Board of Director
requests completed in a timely manner.
185 200 225
Effect/Outcome: Percentage of City Board of
Director requests completed in a timely manner.
90% 91% 90%
Objective: Provide responses to citizen requests within a timely manner.
Demand: Number of citizens requests for
information.
220 220 250
Workload: Number of citizen requests for
information completed.
220 220 250
Efficiency: Number of citizen requests for
information completed in a timely manner.
200 220 230
Effect/Outcome: Percentage of total citizen
requests completed a timely manner.
91% 100% 92%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Basic City Services.
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City of Little Rock, Arkansas
Board of Directors
Board of Directors
Mission Statement
To make policies and provide representation for the citizens
of Little Rock; provide executive management and
administration of City affairs; provide legal advice and
representation for the city; serve as official recorder and
custodian of public documents; and to conduct municipal
judicial proceedings for criminal and traffic offences.
Citizens
Board of Directors
157
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City of Little Rock, Arkansas 2012 Operating Budget
Board of Directors
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $174,082 $175,545 $178,584
Supplies and Materials 4,099 2,990 2,990
Repairs and Maintenance 0 0 50
Contractual 35,272 55,097 55,097
Total $213,453 $233,632 $236,721
Staffin
g
111
$0
$50,000
$100,000
$150,000
$200,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $236,721 1.32%
158
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City of Little Rock, Arkansas
Board of Directors
2012 Department Goals
Focus on policy areas related to public safety, economic development,
infrastructure and
q
ualit
y
of life.
Ensure the successful im
p
lementation of the Cit
y
's new sales tax initiatives.
Meet re
g
ularl
y
with nei
g
hborhood
g
rou
p
s to discuss and resolve issues.
Participate in professional development opportunities through the National
League of Cities, the US Conference of Mayors and the Arkansas Municipal
Lea
g
ue.
Board members will continue to serve on local, state and federal committees
where
p
ossible.
Su
pp
ort the annual Nei
g
hborhoods USA Conference.
159
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City of Little Rock, Arkansas
Board of Directors
Department: Board of Directors
Funding Source: General Fund
Budget: $236,721
Department Description:
To provide executive management and administration of City affairs; provide legal advice and
representation for the city; serve as official recorder and custodian of public documents.
The departmental goals and objectives link with the
Overall City Goals and Objectives.
160
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City of Little Rock, Arkansas
Community Programs
Community Programs
Mission Statement
To effectively administer and maximize the Future Little Rock PIT/CYF
funds authorized under Ordinance 16,496 (and other funds) in order to
provide the community with quality programs that utilize citizen
involvement, proven practices, and standardized process with the goal of
improving positive outcomes and the quality of life outcomes and the
quality of life for the children, youth, and families of Little Rock.
Assistant City
Manager
Director of
Community Programs
Administration Programs
Children, Youth &
Family
Anti - Tobacco
PIT
161
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City of Little Rock, Arkansas 2012 Operating Budget
Community Programs
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $270,333 $316,585 $367,728
Supplies and Materials 0 1,874 1,874
Repairs and Maintenance 0 0 8
Contractual 2,336 6,000 6,000
Total $272,668 $324,459 $375,610
Staffing
67
8
$0
$100,000
$200,000
$300,000
$400,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $51,000 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $375,610 15.77%
162
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__
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City of Little Rock, Arkansas
Community Programs
2011 Department Priorities Status
Worked with community groups regarding programming
needs.
Completed
Worked with City Attorney's Office to complete contract
a
g
reements. Completed
Facilitated planning for Children, Youth and Families
Commission. Completed
Research funding opportunities to support various
p
ro
g
ram initiatives. Ongoing
Continue to work with Information Technology to upgrade
mana
g
ement s
y
stem. Not Completed
163
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City of Little Rock, Arkansas
Community Programs
2012 Department Goals
Im
p
lement Prevention Intervention & Treatment
p
ro
g
ram contracts.
Reinstate Tobacco Prevention
p
ro
g
ram.
Develop new model pilots for reentry training, skills development, and
su
pp
ort centers.
Upgrade contract management and accountability system.
Research and apply for funding opportunities while exploring leveraging
p
ossibilities.
U
p
date media materials for distribution usin
g
a redesi
g
n website.
164
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City of Little Rock, Arkansas
Community Programs
Department: Community Programs
Funding Source: General Fund
Budget: $375,610
Department Description:
To ensure the effective implementation, administration and evaluation of City social services and
human services programs assigned to the department and to serve as a resource for citizens,
resident groups, neighborhood associations and other community based organizations providing
these services.
2010 2011 2012
Actual Budget Budget
Objective: To recruit youth, provide orientation, and approve youth to hire for summer
employment.
Demand: Youth available for recruitment and
orientation.
700 700 750
Workload: Youth recruited and processed through
orientation.
400 400 450
Efficiency: Youth processed and available for
employment by June 1.
400 400 450
Effect/Outcome: Percentage of youth processed
and available for work by June 1.
57% 57% 60%
Objective: To audit, approve, and process all reimbursement requests for payment within 14
days.
Demand: Requests available for process and
reimbursement.
540 648 708
Workload: Requests processed for
reimbursement.
507 648 708
Efficiency: Requests processed per month. 87 89 94
Effect/Outcome: Percentage of total requests
processed.
93% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a
Safe City and Quality of Life.
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166
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City of Little Rock, Arkansas
City Attorney
City Attorney
Mission Statement
To provide legal assistance and representation for the City of
Little Rock and its Boards and Commissions.
Mayor and
Board of
Directors
City Attorney
Legal
Litigation Transaction
City Manager
Administration
Litigation
Transaction
167
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City of Little Rock, Arkansas 2012 Operating Budget
City Attorney
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $1,251,178 $1,414,684 $1,443,872
Supplies and Materials 84,854 75,202 75,202
Repairs and Maintenance 4,092 287 495
Contractual 61,240 69,229 76,229
Capital Outlay 0 0 25,000
Total $1,401,365 $1,559,402 $1,620,798
Staffing
18 18 18
$0
$375,000
$750,000
$1,125,000
$1,500,000
2010
2011
2012
Capital
Outlay
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $29,000 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees. The increase in
Capital Outlay reflects a one-time allocation for a City/County Attorney System.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,620,798 3.94%
168
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City of Little Rock, Arkansas
City Attorney
2011 Department Priorities Status
Continue transparent communication methods through
reports, alerts and various updates. Ongoing
Continue providing legal advice on the Criminal Abatement
Pro
g
ram. Ongoing
Continue support staff cross-training and professional
develo
p
ment. Ongoing
Provide le
g
al re
p
resentation for the Land Bank. On
g
oin
g
Maintain awareness of recent changes in federal law and
re
g
ulations. Ongoing
Continue to teach deadly force, civil liability and search
and seizure to Little Rock Police De
p
artment. Ongoing
Continue to prosecute litigation cases: traffic, truancy and
code violations. Ongoing
Continue to
p
rovide excellence to all those we serve. On
g
oin
g
169
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City of Little Rock, Arkansas
City Attorney
2012 Department Goals
Continue timely updates to Board and City management through reports,
alerts and memoranda.
A
ddress le
g
al issues for the Criminal Abatement Pro
g
ram.
Continue su
pp
ort staff cross-trainin
g
and
p
rofessional develo
p
ment.
Maintain awareness of recent chan
g
es in state and federal law.
Continue to teach deadly force, civil liability and search and seizure to Little
Rock Police De
p
artment.
Provide instruction for other
p
ro
g
rams as re
q
uested b
y
Cit
y
de
p
artments.
Continue to prosecute litigations cases; traffic, truancy, code violations and
re
p
resent Cit
y
Board and Commissions.
Continue as need the drafting of contracts, ordinances and resolutions.
Encourage attorneys to participate in professional development organizations
such as the Arkansas City Attorneys Association, Arkansas Bar Association
and International Munici
p
al Law
y
ers Association.
170
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City of Little Rock, Arkansas
City Attorney
Department: City Attorney
Funding Source: General Fund
Budget: $1,620,798
Department Description:
To provide adequate administrative controls to ensure the delivery of effective legal review of all City
programs established by the Board of Directors and the administration of the City; to ensure that
effective legal representation is provided for all lawsuits brought by or against the City; and to
ensure that legal counsel is provided for all City boards, commissions, and departments.
2010 2011 2012
Actual Budget Budget
Objective: To litigate cases.
Demand: Cases to be litigated. 50 67 82
Workload: Cases litigated. 50 67 82
Efficiency: Cases litigated per year. 50 67 82
Effect/Outcome: Percentage of litigated cases
closed per year.
n/a n/a n/a
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
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172
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City of Little Rock, Arkansas
District Court First Division
District Court
First Division
Mission Statement
To provide the public with impartial and timely adjudication of
criminal offenses; to divert offenders from criminal activity
and increase public accountability through probation, drug
testing, victim restitution and community service programs.
Citizens
District Judge
Administration
Domestic Violence Criminal Court Probation
City Manager
173
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City of Little Rock, Arkansas 2012 Operating Budget
District Court First Division
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $1,014,905 $1,219,530 $1,276,037
Supplies and Materials 27,281 38,300 38,300
Repairs and Maintenance 613 1,700 1,703
Contractual 26,106 40,050 42,150
Total $1,068,906 $1,299,580 $1,358,190
Staffin
g
21 21 21
$0
$325,000
$650,000
$975,000
$1,300,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $56,500 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees. The increase in
Contracts reflects ammunition for firearms training in 2012.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,358,190 4.51%
174
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_
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City of Little Rock, Arkansas
District Court First Division
2011 Department Priorities Status
Provide a new court building for all three (3) District
Courts, adding space for employees, and security for the
Judge, public, staff, and attorneys. Ongoing
Administer and provide justice to all in an equitable,
p
rofessional manner in their courtroom and work
p
lace. Ongoing
Continue to direct overall operations of the Criminal Court
within the guidelines of the Arkansas State Statutes and
the City of Little Rock ordinances and policies. Ongoing
Provide management direction to staff to insure
accountability, accessibility, and professional courteous
customer service dail
y
to citizens. Ongoing
175
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City of Little Rock, Arkansas
District Court First Division
2012 Department Goals
To provide administrative support to criminal court proceedings, respond to
public inquiries, maintain legal documents, court records and calendars
efficiently.
To provide fair and impartial adjudications for all criminal cases heard in Little
Rock First District Court.
Provide court informed sentencing recommendations, monitoring conditions
and compliance of probationers; coordinate and evaluate community service
p
ro
g
rams, track
p
robation fees, and court fines.
Continue to direct overall operation of Criminal Court within the guidelines of
Arkansas State Statutes and the City of Little Rock ordinances and policies;
providing management direction to staff and ensuring accountability and
accessibility to citizens, while providing professional and courteous customer
service.
176
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City of Little Rock, Arkansas
District Court First Division
Department: District Court Criminal
Funding Source: General Fund
Budget: $1,358,190
Department Description:
To direct overall operations of Criminal proceedings ensuring legal compliance, efficiency, and
public accountability.
2010 2011 2012
Actual Budget Budget
Objective: To process Criminal Bond information on a daily basis.
Demand: Bonds to be processed. 75 100 100
Workload: Bonds actually processed. 75 100 100
Efficiency: Bonds processed per court session. 75 100 100
Effect/Outcome: Percentage of Bonds processed
daily.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
177
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178
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City of Little Rock, Arkansas
District Court Second Division
District Court
Second Division
Mission Statement
We seek to administer justice and equity.
Citizens
District Judge
Administration
Probation
&
Support Staff
Court Clerks
&
Support Staff
City Manager
179
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City of Little Rock, Arkansas 2012 Operating Budget
District Court Second Division
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $916,776 $955,031 $1,001,712
Supplies and Materials 18,735 21,550 21,550
Repairs and Maintenance 3,665 2,050 2,061
Contractual 138,275 162,649 162,649
Total $1,077,451 $1,141,280 $1,187,972
Staffin
g
17 17 17
$0
$300,000
$600,000
$900,000
$1,200,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $46,700 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees.
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $1,187,972 4.09%
180
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City of Little Rock, Arkansas
District Court Second Division
2011 Department Priorities Status
Second District Court processed 33,807 new violations. Completed
Second District Court dis
p
osed 38,307 violations. Com
p
leted
Second District Court processed 390 "Driving While
Intoxicated"
(
DWI
)
violations. Completed
181
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City of Little Rock, Arkansas
District Court Second Division
2012 Department Goals
Second District Court will continue to find innovative ways to improve overall
o
p
erations and
p
rovide the best customer service
p
ossible.
Implement a new case management and e-filing system offered through the
Arkansas Administrative Office of the Courts.
182
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City of Little Rock, Arkansas
District Court Second Division
Department: District Court Traffic
Funding Source: General Fund
Budget: $1,187,972
Department Description:
To direct the overall operation of the traffic court within established policies and laws; to provide
management direction to staff; to unsure accountability and accessibility to the public; and to make
sure that the best customer service possible is provided. Management also seeks to provide the
necessary needs to staff members enabling them to perform their jobs to the best of their ability and
to provide the opportunity to obtain any additional training needed or requested.
2010 2011 2012
Actual Budget Budget
Objective: To enter violations into the public safety system the same day received.
Demand: Violations to be entered. 40,063 33,807 40,000
Workload: Violations entered and processed. 40,063 33,307 40,000
Efficiency: Violations entered and processed per
month.
3,338 2,775 3,333
Effect/Outcome: Percentage of violations
processed same day received.
99% 99% 99%
Objective: To update dispositions into the public safety system within 24 hours.
Demand: Violations to be disposed. 48,324 38,307 40,000
Workload: Violations disposed 48,324 38,307 40,000
Efficiency: Violations disposed of per month. 4,027 3,192 3,333
Effect/Outcome: Percentage of dispositions
processed within 24 hours.
99% 99% 99%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
183
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184
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City of Little Rock, Arkansas
District Court Third Division
District Court
Third Division
Mission Statement
To provide impartial and timely adjudication and impose
sanctions for code violations to insure that neighborhood
conditions are improved to comply with accepted health and
safety standards. To provide the public with timely and
impartial adjudication of civil and small claim matters.
Citizens
District Judge
Administration
Environmental Court Civil/Small Claims
Court
City Manager
185
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City of Little Rock, Arkansas 2012 Operating Budget
District Court Third Division
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $453,885 $495,405 $515,407
Supplies and Materials 6,511 11,813 11,813
Repairs and Maintenance 1,321 2,500 2,500
Contractual 12,255 17,016 17,016
Total $473,973 $526,734 $546,736
Staffing
777
$0
$175,000
$350,000
$525,000
$700,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Material s
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $20,000 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $546,736 3.80%
186
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City of Little Rock, Arkansas
District Court Third Division
2011 Department Priorities Status
Continue to upgrade computer systems and programs. Ongoing
Provide training and certification for Court Clerks,
Probations officers and the Judge. Ongoing
Continue to find ways to improve neighborhood conditions
to com
p
l
y
with the cit
y
code standards. On
g
oin
g
Continue to find substantive programming for youth who
are under our jurisdiction for day and night time curfew
violations. On
g
oin
g
Continue to look for ways to provide a safe environment
for the
p
ublic, staff and Jud
g
e durin
g
all court sessions. On
g
oin
g
187
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City of Little Rock, Arkansas
District Court Third Division
2012 Department Goals
Hire a Probation Officer to work directly with our at-risk juvenile offenders
and research programs that will address their needs.
Continue to pursue getting truancy petitions filed in our court.
Continue to
p
rovide trainin
g
and certification for office staff.
Provide and administer justice and equity in a professional manner in the
court room and work
p
lace.
188
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City of Little Rock, Arkansas
District Court Third Division
Department: District Court Environmental
Funding Source: General Fund
Budget: $546,736
Department Description:
To direct the overall operation of the Court to ensure legal compliance, provide
management direction, public accountability, impartial and timely adjudication and the
imposition of sanctions for code violations ensuring that neighborhood conditions are
improved to comply with accepted health and safety standards.
2010 2011 2012
Actual Budget Budget
Objective: To process 99% of life-threatening violations within seven (7) days of the date
citation is written.
Demand: Citations to be processed.
65 85 80
Workload: Citations processed, recorded, and
entered into computer.
65 85 80
Efficiency: Citations processed per court session. 55 8
Effect/Outcome: Percentage of Citations
processed within thirty (30) days.
99% 100% 99%
Objective: Issue Warrants within twenty-four (24) hours of failure to appear in court.
Demand: Warrants to be processed. 55 50 60
Workload: Warrants issued, recorded and
entered into computer. 55 50 60
Efficiency: Warrants issued per court session. 98 6
Effect/Outcome: Percentage of Warrants
processed.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
189
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190
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City of Little Rock, Arkansas
Finance
Finance
Mission Statement
To manage the financial affairs of the City in accordance with
all legal requirements in the highest standards of ethical and
professional conduct; and to advise the City Manager and
other City departments on any financial issues.
City Manager
Director of
Finance
Administration
Budget and
Research
Controller
Accounting &
Reporting
Accounts
Payable/
Special Projects
Payroll
Grants
Management
Internal Audit Purchasing
Printshop
Treasury &
Revenue
Management
Parking
Garages
191
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City of Little Rock, Arkansas 2012 Operating Budget
Finance
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $1,961,643 $2,136,237 $2,309,241
Supplies and Materials 121,602 140,733 155,733
Repairs and Maintenance 13,437 8,871 12,705
Contractual 323,743 262,552 275,552
Total $2,420,425 $2,548,393 $2,753,231
Staffing
40 40 40
$0
$625,000
$1,250,000
$1,875,000
$2,500,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $143,000 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees, and includes
50% of the cost of a grant accountant position previously funded by CDBG. The
2012 budget includes an additional allocation for two (2) part time positions; one (1)
in grants and one (1) in Accounts Payable. Other increases include additional
allocations for supplies, payroll tax service software maintenance, and professional
education for Staff.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $2,753,231 8.04%
192
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City of Little Rock, Arkansas
Finance
2011 Department Priorities Status
Obtained Government Finance Officers Association
(GFOA) Certificate of Recognition for 2011 Budget
Preparation.
Completed
Obtained GFOA Certificate of Achievement for Financial
Reporting for FY10 Comprehensive Annual Financial
Re
p
ort
(
CAFR
)
. Completed
Developed FY11 short-term financing plan, issued
tem
p
orar
y
note, and ensured timel
y
p
urchase of items. Completed
Continue Grant Applications and Compliance Monitoring:
educate and monitor to ensure that grant awards are
completed in accordance with federal, state and city laws
and re
g
ulations. Ongoing
Continue progress on converting mainframe Business
License s
y
stem to Lawson. Ongoing
Performed quarterly review and maintenance of
outstandin
g
p
urchase orders. Completed
Provided assistance and support for a sales tax initiative
to fund the Cit
y
's o
p
eratin
g
, ca
p
ital, and technolo
gy
needs. Completed
Purchase and begin implementation of an integrated
bud
g
et module for the Cit
y
's financial s
y
stem. Ongoing
Update Purchasing Manual to include references to
Lawson Purchasin
g
Module. Ongoing
193
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City of Little Rock, Arkansas
Finance
2012 Department Goals
Obtain Government Finance Officers Association (GFOA) Certificate of
Reco
g
nition for 2012 Bud
g
et Pre
p
aration.
Obtain GFOA Certificate of Achievement for Financial Reporting for FY11
Com
p
rehensive Annual Financial Re
p
ort
(
CAFR
)
.
Provide support and quarterly reporting to the LRCent Committee and the
Board of Directors on the status of the new one (1) cent local sales tax
revenues and on progress toward completion of capital projects authorized
under the 3/8 cent
p
ortion of the tax.
Develop 3/8 Cent Capital Project financing plan, issue temporary note if
re
q
uired, and ensure timel
y
p
urchase of items.
Actively locate additional grant funding opportunities as American Recovery
and Reinvestment Act
(
ARRA
)
Grants are com
p
leted.
Capture e-mail addresses and prepare to send 2013 business license
assessment forms, statements and notices via e-commerce.
Send electronic Purchase Bid notifications to local businesses to improve local
p
artici
p
ation in bid o
pp
ortunities.
Perform
q
uarterl
y
review and maintenance of outstandin
g
p
urchase orders.
Purchase and begin implementation of an integrated budget module for the
Cit
y
's financial s
y
stem.
Procure and replace printing equipment in the Print Shop to improve efficiency
and reduce o
p
eratin
g
cost.
Continue on-going employee training program for all Lawson financial
a
pp
lications.
Com
p
lete the u
p
date of the Cit
y
's Purchasin
g
manual.
Facilitate administration of local
p
reference
p
olic
y
.
194
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City of Little Rock, Arkansas
Finance
Department: Finance
Funding Source: General Fund
Budget: $2,753,231
Department Description:
The Finance Department provides accounting and reporting, budgeting, internal audit, pension
administration, accounts payable, payroll, purchasing, treasury management, grants management,
and print shop services. In addition, Finance advises the City Manager and other departments on
financial issues. Monthly financial reports are presented to the Board of Directors and posted to the
City’s web site for transparency to citizens and other interested parties.
2010 2011 2012
Actual Budget Budget
Objective: To monitor compliance with the annual adopted budget.
Demand: To prepare consolidated monthly
variance reports for department variances >
$50,000 and 5% of budget.
12 12 12
Workload: Prepared consolidated monthly
variance reports for department variances >
$50,000 and 5% of budget.
12 12 12
Efficiency: Consolidated variance reports
prepared monthly.
11 1
Effect/Outcome: Percentage of consolidated
monthly variance reports for department variances
> $50,000 and 5% of budget completed.
100% 100% 100%
Objective: To provide accurate and efficient accounting and reporting for all public funds
received for the City and maintained by the Finance Department.
Demand: Number of journal entries to be
processed and completed.
1516 1,400 1,500
Workload: Number of journal entries
processed and completed.
1516 1,400 1,500
Efficiency: Average number of journal entries
processed and reviewed per month.
126 116 125
Effect/Outcome: Percentage of journal entries
completed per year.
100% 100% 100%
Objective: To provide accurate and timely payment of all invoices properly submitted
according to policy and procedure guidelines. Payments should be issued within 30 days.
Demand: Number of invoices to be processed
and recorded.
71,006 65,000 70,000
Workload: Number of invoices processed,
recorded, and completed.
71,006 65,000 70,000
Efficiency: Number of invoices processed per
hour.
31 30 33
Effect/Outcome: Percentage of invoice
payments issued within 30 days.
92% 95% 95%
195
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City of Little Rock, Arkansas
Finance
2010 2011 2012
Actual Budget Budget
Objective: To provide and maintain a systematic method of accounting for and controlling
City’s assets.
Demand: Number of departmental annual asset
inventory counts scheduled.
41 41 41
Workload: Number of addition, retirement,
depreciation, transfer, and adjustment
transactions processed.
18,528 17,000 20,000
Efficiency: Number of departmental asset
inventory counts completed.
41 41 41
Efficiency: Transactions processed per month. 1,544 1,417 1,667
Effect/Outcome: Percentage of departmental
annual asset inventory counts conducted.
100% 100% 100%
Objective: To produce accurate and timely payroll service to the employees of the City.
Demand/Workload: Number of Payroll
transactions lines processed and recorded.
3,316,905 5,150,000 5,150,000
Efficiency: Payroll transaction lines processed
and posted per month.
276,410 429,166 429,166
Effect/Outcome: Percentage of payroll
transactions processed in the regular bi-weekly
cycle.
98% 98% 98%
Objective: To achieve a current business license fee collection rate of 99%.
Demand/Workload: Net amount billed annually
for business licenses.
$5,740,121 $5,918,300 $6,035,000
Efficiency: Revenue collected from business
license fees.
$5,682,104 $5,800,000 $5,974,000
Effect/Outcome: Percentage of business
license fees collected.
99% 98% 98%
The departmental goals and objectives link with the
Statement of Management Policy for Financial Reporting.
196
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City of Little Rock, Arkansas
Human Resources
Human Resources
Mission Statement
To provide managers, administrators, and other employees
with services consistent with sound human resource
principles, that contributes to an effective and efficient work
force supportive of Little Rock Municipal Government
operations.
City Manager
Director of Human
Resources
Risk Management
Occupational Health
Safety/Loss Control
Benefits
A
dministration
Labor and Employee
Relations
HRIS/Records
Employment and
Classification
Employee
Classifications
Employment
Services
197
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City of Little Rock, Arkansas 2012 Operating Budget
Human Resources
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $1,054,244 $1,125,072 $1,206,858
Supplies and Materials 13,849 13,200 13,200
Repairs and Maintenance 18,589 1,111 1,214
Contractual 203,438 197,764 272,764
Total $1,290,121 $1,337,147 $1,494,036
Staffing
18 18 19
$0
$325,000
$650,000
$975,000
$1,300,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $45,000 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees. The 2012
budget includes an additional allocation for the restoration of the Human Resources
Receptionist position. The Contract allocation includes additional funds for Civil
Service Hearings and costs associated with hiring such as pre-employment
physicals, psychological examinations and drug testing.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,494,036 11.73%
198
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City of Little Rock, Arkansas
Human Resources
2011 Department Priorities Status
Reviewed and updated the pre-orientation checklist
procedure to ensure document contains adequate
information and is returned to the Human Resources
Department for their personnel file to ward off potential
claims of
p
olic
y
violations. Com
p
leted
Developed a procedure to ensure post hire license
requirements are being tracked and obtained by
de
p
artments. Com
p
leted
Im
p
lemented
p
a
y
roll audit recommendations. Com
p
leted
Research the online portion of leadership and supervisory
trainin
g
.On
g
oin
g
Revised the classification job analysis questionnaire for
more effective and efficient documentation for
develo
p
ment of
j
ob descri
p
tions/s
p
ecifications. Com
p
leted
Revised police and fire entry level testing
p
rocess/
p
rocedures. Com
p
leted
Revised part-time hiring procedures and Fire Department
eli
g
ibl
y
re
q
uirements. Com
p
leted
Coordinated activities to ensure proper insurance
coverage for the Junction Bridge Pedestrian Walkway
before
p
ro
j
ect com
p
letion. Com
p
leted
Developed a formal walking program for City of Little Rock
em
p
lo
y
ees. Com
p
leted
Reviewed o
p
tional covera
g
e initiatives for dental
p
lan. Com
p
leted
Reviewed vaccination protocol for all potentially 'at risk'
em
p
lo
y
ees. Com
p
leted
Human Resources collected data and analyzed Arkansas
Municipal League Workers' Compensation Program
com
p
ared to current
p
ro
g
ram. Com
p
leted
199
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City of Little Rock, Arkansas
Human Resources
2012 Department Goals
Begin a Pension review process utilizing a selected consultant for the non-
uniform
p
ension
p
lan.
Implement appropriate changes to non-uniform pension plan, following the
review
p
rocess.
Implement new wellness & "Fit For Life" sessions consisting of additional
trainin
g
with information sessions for em
p
lo
y
ees.
Review initial data mining findings to determine other needed wellness for
health care initiatives.
Increase safety audits of city facilities and coordinate corrective actions with
de
p
artments.
Revise entry level and promotional processes for various ranks and positions
in the Police and Fire De
p
artments.
Revise entry level and promotional processes for various ranks and positions
in the Police and Fire De
p
artments.
200
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City of Little Rock, Arkansas
Human Resources
Department: Human Resources
Funding Source: General Fund
Budget: $1,494,036
Department Description:
To provide administrative human resource management support to all departments; to establish,
implement, review, and modify policies and procedures.
2010 2011 2012
Actual Budget Budget
Objective: To administer benefit programs provided for city employees, including insurance
coverage and to ensure that quality benefits are provided within financial and legal
parameters.
Demand: Total Enrollment meetings. 51 50 40
Workload: Number of enrollment meetings
conducted.
51 50 40
Efficiency: Completed enrollment meeting
materials by contract and or payroll deadlines.
100% 99% 99%
Effect/Outcome: Percentage of enrollment
meeting materials processed.
100% 100% 100%
Objective: To process and maintain job descriptions and job specifications.
Demand: Number of active job classifications. 407 403 456
Workload: Number of classifications requests or
new position requests per year.
63 54 54
Efficiency: Complete research and submit
completed documents for review by requesting
department within 60 days.
30 23 60
Effect/Outcome: Average number of days to
complete research and submit proposed job
descriptions/specification.
30 23 60
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Quality of Life.
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202
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City of Little Rock, Arkansas
Information Technology
Information Technology
Mission Statement
To provide systems management, administration, review and
development of IT policies and standards, technical support,
training, technology design and selection, technology
acquisition, and strategic planning services for all city
departments.
Assistant City Manager
Information Technology
Director
Administration
Application Programming Networking
203
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City of Little Rock, Arkansas 2012 Operating Budget
Information Technology
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $2,097,093 $2,484,767 $2,654,706
Supplies and Materials 47,192 69,126 105,138
Repairs and Maintenance 438,159 541,142 539,745
Contractual 172,845 296,314 471,514
Capital Outlay 0 0 369,062
Total $2,755,289 $3,391,349 $4,140,165
Staffing
37 38 38
$0
$750,000
$1,500,000
$2,250,000
$3,000,000
2010
2011
2012
CapitalContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $170,000 of the personnel increase is attributed to salary, pension and
health care contribution increases for non-uniform employees. Three (3) vacant positions
will be filled in 2012 in addition to one (1) that was recently filled. The increase in Supplies
represents the purchase of programmer tools. The Contract allocation includes funding for
Internet Access, contractors for development and implementation of interfaces, professional
development, and janitorial services. Capital projects in 2012, utilizing a portion of the IT
operating allocation from the sales tax, include implementation of a budget module, financial
management tools, and equipment for a portable training lab, network, and phone system.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $4,140,165 22.08%
204
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City of Little Rock, Arkansas
Information Technology
2011 Department Priorities Status
Replaced the City’s Virtual Private Network (VPN)
connection e
q
ui
p
ment. Com
p
leted
Implemented virtualization of servers/workstations Phase
III which added to the 49 virtual servers currentl
y
in use. Com
p
leted
Continue police incident reporting project conversion from
the mainframe system to web based and client server.
(
Year one of a two
y
ear
p
ro
j
ect
)
On
g
oin
g
U
pg
rade the email s
y
stem
p
rovided fundin
g
is available. On
g
oin
g
Upgrade Microsoft Office for the 1600 + users provided
fundin
g
is available.
(
no fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
Assist Finance with purchasing and implementation of a
budget module provided funding is available. (no funding
in 2011
)
Other
(p
lease ex
p
lain
)
Create a business continuity plan for the Information
Technology department and assist other city departments
in creatin
g
p
lans for their de
p
artments. On
g
oin
g
Continue working with various city departments to replace
existin
g
mainframe s
y
stems. On
g
oin
g
Work with internal city departments to create an
information technolo
gy
p
lan. On
g
oin
g
Continue working on disaster recovery and business
continuit
y
p
lans for the Cit
y
of Little Rock. On
g
oin
g
Assist Fleet and Public Works with purchasing and
implementation of a new phone system at the JE Davis
suite.
(
no fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
Upgrade network switches with technology that are nine
(9) years old or greater. provided funding is available. (no
fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
Implement Phase II of the disaster recovery site. (no
fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
Explore a barcode system for Asset Management that will
interface with Lawson.
(
no fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
205
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City of Little Rock, Arkansas
Information Technology
2011 Department Priorities (Continued) Status
Provide encr
yp
tion for all la
p
to
p
s and removable media. On
g
oin
g
Assist Fleet with purchase and implementation of an
Im
p
ound software s
y
stem.
(
no fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
Upgrade all workstations running Windows 2000 and
Windows XP o
p
eratin
g
s
y
stems.
(
no fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
Upgrade switches for the telephone system. (no funding in
2011)
Other
(please explain)
Move test servers and disaster recovery equipment to the
disaster recovery location contingent upon fiber optic
connection availabilit
y
to that facilit
y
.
(
no fundin
g
in 2011
)
Other
(p
lease ex
p
lain
)
2012 Department Goals
City E-Mail System Upgrade: Finish the process of moving City e-mail users
over to the new Exchan
g
e 2010 server.
City Blackberry Server Upgrade: Finish the process of moving City
Blackberr
y
users over to the new Blackberr
y
server.
Lawson Upgrade: Upgrade hardware and software, including network
equipment, for City's Enterprise Resource Planning (ERP) system and install
bud
g
et module.
Encryption of City Laptops and Other Mobile Devices: Continue the
encryption of City owned laptops to provide more security of City data and
p
ursue o
p
tions for encr
yp
tin
g
mobile devices as well.
Expand City's Wireless Network: Provided funding is available, work towards
adding more locations to the City's wireless network.
Disaster Recovery: Move test servers and Disaster Recovery (DR) equipment
to the disaster recovery location provided the fiber optic connection to the
facilit
y
is in
p
lace. Ex
p
lore other cloud o
p
tions for DR and backu
p
.
Mobile Device Management System (MDM): Approve and implement a MDM
s
y
stem in order to securel
y
allow mobile devices on the Cit
y
's network.
VPN Client: Roll out all the features on the new Juniper VPN client for City
users and vendor access.
206
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City of Little Rock, Arkansas
Information Technology
2012 Department Goals (Continued)
Server Management with Microsoft Products: Create backups for the City's
virtual servers using current licenses for Microsoft Data Protection Manager
(DPM) and upgrade current versions of Microsoft System Operations
Mana
g
er
(
SCOM
)
for the mana
g
ement of servers.
Little Rock Police Department Security Module: Implementation of a Security
Module that will define all security within the new Police Records
Mana
g
ement S
y
stem. This
p
ro
j
ect is continued from 2011.
Little Rock Police Department Personnel Management Module:
Implementation of a Personnel Management Module that would replace the
mainframe software known as Personnel Management System and provide
new functions and features as determined by Little Rock Police Department
(
LRPD
)
Personnel. This
p
ro
j
ect is continued from 2011.
City-Wide Business Continuity Plan: Create a Business Continuity Plan for
the Information Technology Department and assist other City Departments in
creatin
g
a
p
lan for their res
p
ective areas.
AOC: Working with State of Arkansas online Courts system to develop
interfaces to share LRPD information with Little Rock District Courts.
Web Filter: Install web filter for use with City's wireless network and Hinton
NRC lab to mitigate issues with public having access to sites they should not
on the internet throu
g
h Cit
y
services.
Mobile Training Lab: Purchase and make available mobile training lab that
will be available to all Cit
y
sites for trainin
g
use.
Police Incident Module Second year of a two year project: This will replace
the current Incident System on the mainframe and will be written in strict
accordance with the latest of both the National Incident Based Reporting
System (NIBRS) and National Information Exchange Model (NIEM)
standards. This
p
ro
j
ect is continued from 2011.
Police Arrest-Warrant-Citations Module: Second year of a two year project-
this module will replace what is currently known today on the mainframe as
"Person's World". This
p
ro
j
ect is continued from 2011.
Police Administrative Module Second year of a two year project: This module
will handle any code table processing, supplement transfers, or Little Rock
number transfers. This
p
ro
j
ect is continued from 2011.
207
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City of Little Rock, Arkansas
Information Technology
Department: Information Technology
Funding Source: General Fund
Budget: $4,140,165
Department Description:
To provide systems management, administration, review and development of Information
Technology policies and standards, technical support, training, technology design and selection,
technology acquisition, and strategic planning services for all city departments.
2010 2011 2012
Actual Budget Budget
Objective: To insure that the City's local area computer network is available 99% of the
available work hours.
Demand: Hours available in the work year. 8,760 8,760 8.760
Workload: Hours available for use per year. 8,760 8,760 8,760
Efficiency: Hours available for use per month. 730 730 730
Effect/Outcome: Percentage of available work
hours.
96% 98% 99%
Objective: To insure that the City's Mainframe is available 99% of the available work hours.
Demand: Hours available in the work year. 8,760 8,760 8.760
Workload: Hours available for use per year. 8,760 8,760 8,760
Efficiency: Hours available for use per month. 730 730 730
Effect/Outcome: Percentage of available work
hours.
99% 99% 99%
Objective: To insure that 97% of the city staff trouble tickets receive a satisfactory or better
rating.
Demand: Number of trouble ticket per year. 7,956 7,476 8,000
Workload: Number of ticket processed within the
year.
7,956 7,476 8,000
Efficiency: Number of satisfactory or better
tickets.
7,638 7,176 7,760
Effect/Outcome: Percent of satisfactory or better
rated tickets.
96% 96% 97%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services.
208
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City of Little Rock, Arkansas
Planning and Development
Planning & Development
Mission Statement
To enhance the quality of life for the citizens of Little Rock by
providing a department, which encourages quality growth,
development and redevelopment and stabilization of
neighborhoods through a concentrated effort of planning,
land use controls, permitting, and enforcement.
City Manager
Director of Planning and
Development
Administration
Zoning & Subdivisions
Plans Review
Plans & Enforcement
Subdivision Administration
Code Enforcement Zoning
& Sign
Planning
GIS/Graphics
Planners
Building Codes
Plans Examination
Permits & Inspection
Administration
Building Inspections
Plumbing & Gas Inspections
Electrical Inspections
Mechanical Inspections
209
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City of Little Rock, Arkansas 2012 Operating Budget
Planning and Development
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $1,605,759 $2,090,984 $2,200,328
Supplies and Materials 43,466 50,961 56,777
Repairs and Maintenance 51,764 53,632 57,397
Contractual 52,809 60,978 73,178
Capital Outlay 0 0 5,000
Total $1,753,799 $2,256,555 $2,392,680
Staffing
39 39 39
$0
$600,000
$1,200,000
$1,800,000
$2,400,000
2010
2011
2012
CapitalContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $109,500 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees. At least two (2)
vacant positions will be filled including a Graphic Technical and a Building
Inspector. The increase in Contracts includes professional development. Other
increases help to restore supplies and maintenance funds that were cut in previous
years.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $2,392,680 6.03%
210
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City of Little Rock, Arkansas
Planning and Development
2011 Department Priorities Status
Continue to provide staff support for various boards,
commissions and committees including Planning
Commission, City Beautiful Commission and the
Nei
g
hborhood Stabilization Pro
g
ram 2
(
NSP2
)
.On
g
oin
g
Worked on two (2) land use plan reviews and revision
p
acka
g
es. Com
p
leted
Collaborate with the Main Street Revitalization Committee
on the im
p
lantation of the Main Street Plan. On
g
oin
g
Continue to work with the Bicycle Friendly Committee and
the citywide Historic Preservation Plan Implementation
Committee. On
g
oin
g
Develop information and complete the work needed for
creatin
g
a current zonin
g
ma
p
on the Cit
y
's web
p
a
g
e. On
g
oin
g
Coordinate with the Planning Commission and the Board
of Directors the review and adoption of any needed Zoning
and Subdivision Ordinance Amendments. On
g
oin
g
Staff will reviewed and processed approximately 250
applications for development proposals including rezoning,
conditional uses, preliminary plats and planned
develo
p
ments. Com
p
leted
A
do
p
t the 2011 National Electrical Code. On
g
oin
g
Completed the review of the 2009 International Fire,
Buildin
g
and Residential Codes for
p
ossible ado
p
tion. Com
p
leted
Continue to support the Criminal Abatement Program
throu
g
h ins
p
ections and code enforcement. On
g
oin
g
211
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City of Little Rock, Arkansas
Planning and Development
2012 Department Goals
Continue to provide staff support for various boards, commissions and
committees including Planning Commission, City Beautiful Commission,
Historic District Commissions, NSP2 Architectural review Committee and the
Board of Directors.
Complete the work needed with PAGIS (Pulaski Area Geographical
Information System) staff to implement placing a current zoning map on the
city's web page.
Start and complete one area of review and update of the City's future land
use
p
lan.
Coordinate with Planning Commission and Board of Directors any needed
review of the Zoning and Subdivision ordinances. Example - review of the
Hi
g
hwa
y
10 Desi
g
n Overla
y
District.
Staff will review and process approximately 250 requests for rezoning,
conditional uses, variances,
p
reliminar
y
p
lats and
p
lanned develo
p
ments.
Adopt the 2011 National Electrical Code, 2009 International Fire, Building
and Residential Code (subject to State of Arkansas action) and the 2009
International Ener
gy
conservation Code.
Review of all construction related fees for
p
ossible chan
g
es.
Continue to be involved with the Main Street Revitalization Committee and
Subcommittees (Downtown Little Rock Partnership) and various planning
efforts such as; Green America's Capital and the National Endowment for the
Arts; Our Town
g
rant.
Continue to work with the committee on various initiatives and tasks.
Exam
p
le - com
p
lete street
p
olic
y
.
212
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City of Little Rock, Arkansas
Planning and Development
Department: Planning and Development
Funding Source: General Fund
Budget: $2,392,680
Department Description:
To administer and enforce the City’s development ordinances and construction codes.
2010 2011 2012
Actual Budget Budget
Objective: To process 95% of all applications within forty-five (45) days.
Demand: Land Use, Historic District, and River
Market District cases to be processed.
14 14 20
Workload: Land Use, Historic District, and River
Market District cases processed.
14 24 20
Efficiency: Cases reviewed/completed per month. 1 2 2
Effect/Outcome: Completion of cases 99% 99% 99%
Objective: To process all inspection request within one (1) day.
Demand: Building, Plumbing Mechanical, and
Electrical inspection requests possible.
14,437 16,500 15,500
Workload: Building, Plumbing Mechanical, and
Electrical inspection requests completed.
14,437 16,500 15,500
Efficiency: Inspection requests completed per
year
14,437 16,500 15,500
Effect/Outcome: Percentage of requests
completed.
100% 100% 100%
Objective: To complete zoning, subdivision, and sign code enforcement inspections,
and re-inspections within policy-directed time frames.
Demand: Zoning, subdivision and sign code
inspections and re-inspections to be completed.
5,760 6,500 6,500
Workload: Zoning, subdivision and sign code
inspections, and re-inspections completed.
5,760 6,500 6,500
Efficiency: Cases processed per year. 5.760 6,500 6,500
Effect/Outcome: Compliance and completion of
cases.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services.
213
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214
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City of Little Rock, Arkansas
Housing and Neighborhood Programs
Housing & Neighborhood
Programs
Mission Statement
To enhance the quality of life for the citizens of Little Rock by
encouraging quality, affordable development and
redevelopment while working closely with neighborhood
organizations to identify resources needed to strengthen and
make improvements in their areas; and to protect the health
and safety of the citizenry through the efficient
implementation and enforcement of environmental and
animal services codes.
Assistant City Manager
Director of Housing &
Neighborhood Programs
Administration
/
Landbank
Program
Neighborhood Programs
Code Enforcement
Demolition & Contract
Service
Neighborhood Alert
Centers
Neighborhood Resource
Center
CDBG & Housing
Programs
Community Development
Neighborhood
Revitalization
Housing Programs
Emergency Shelter
Grants
Animal Services
Enforcement
Shelter
Educations
Environmental Services
215
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City of Little Rock, Arkansas 2012 Operating Budget
Housing and Neighborhood Programs
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $2,901,833 $3,606,125 $3,849,656
Supplies and Materials 143,037 202,975 313,085
Repairs and Maintenance 150,404 180,839 185,774
Contractual 377,243 314,498 314,498
Capital Outlay 0 0 15,000
Total $3,572,517 $4,304,437 $4,678,013
Staffing
94 94 96
$0
$1,050,000
$2,100,000
$3,150,000
$4,200,000
2010
2011
2012
CapitalContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $117,500 of the personnel increase is attributed to salary, pension
and health care contribution increases for non-uniform employees, and
approximately $118,000 is attributed to new positions for Code Enforcement and
Animal Services. In addition, eight (8) vacant Code Enforcement and three (3)
vacant Animal Services positions will be filled. Other increases reflect the additional
supplies and operating equipment required for the new staffing.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $4,678,013 8.68%
216
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City of Little Rock, Arkansas
Housing and Neighborhood Programs
2011 Department Priorities Status
Completed review and published new Resource Directory
for Neighborhood Alert Centers. Completed
Reviewed Alert Center Service Delivery Area Boundaries
and made u
p
dates as needed. Completed
Provide 55,000 hours of community service work for City
de
p
artments and other a
g
encies. Not Completed
Develop new marketing tools to promote the Willie L.
Hinton Nei
g
hborhood Resource Center. Ongoing
Worked with the Land Bank Commission to acquire an
additional twent
y
(
20
)
p
ro
p
erties. Completed
Obtain marketable title to the current inventory of Land
Bank
p
ro
p
erties. Ongoing
217
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City of Little Rock, Arkansas
Housing and Neighborhood Programs
2012 Department Goals
Review and revise de
p
artmental mission statement.
Com
p
lete an u
p
dated rehabilitation standards manual.
Complete a Policy and Procedures Manual for Community Development
Block Grant (CDBG), Home Investment Partnerships (HOME), and Housing
O
pp
ortunities for Persons with AIDS
(
HOPWA
)
p
ro
g
rams.
Im
p
lement
p
ro
g
rams that will
g
enerate
p
ro
g
ram income.
Increase staff,
g
rantees, and contractor ca
p
acit
y
.
Complete the required units and expenditures for the Neighborhood
Stabilization Pro
g
ram 2
(
NSP2
)
.
Improve the image of the Housing division by educating the public and city
staff on
p
ro
g
ram
p
ur
p
oses.
Research o
pp
ortunities to fund dis
p
laced residents.
Indentify neighborhood groups that are inactive or need assistance
reformin
g
. Build ca
p
acit
y
for nei
g
hborhood
g
rou
p
s that need assistance.
Reduce calls for service and be more proactive through addition of Animal
Control Officers.
Raise funds to build Rescue Wa
gg
in
q
uarantine area.
Continue partnership with Rescue Waggin to send 700 animals to caring
homes.
Com
p
lete the do
g
p
ark at the Animal Shelter.
Work through the City Manager's Office to demolish all priority one (1) unsafe
and vacant structures.
Train staff and efficiently enforce the ordinance that addresses parking in the
front
y
ard.
Train staff to efficiently enforce the new trash/waste receptacle ordinance for
multifamil
y
structures and mobile home
p
arks.
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City of Little Rock, Arkansas
Housing and Neighborhood Programs
Department: Housing and Neighborhood Programs
Funding Source: General Fund
Budget: $4,678,013
Department Description:
To provide administrative and managerial support to the Department of Housing and Neighborhood
Program’s divisions and program activities; Community Development Block Grand, Neighborhood
Programs, Neighborhood Services/Alert Centers, Willie L. Hinton Neighborhood Resource Center,
and Environment Services.
2010 2011 2012
Actual Budget Budget
Objective: To inspect neighborhood rental property.
Demand: Rental property to be inspected. 1,500 1,500 1,500
Workload: Rental property inspected. 907 896 900
Efficiency: Average Rental property inspected per
month.
76 75 75
Effect/Outcome: Percentage of rental inspections
completed yearly.
60% 60% 60%
Objective: To enforce nuisance codes through property inspections.
Demand: Nuisance code inspections to be
performed.
20,000 20,000 20,000
Workload: Nuisance code inspections
performed.
18,403 17,117 21,000
Efficiency: Average nuisance code inspections
done per month.
1,543 1,426 1,750
Effect/Outcome: Percentage of nuisance code
inspections completed per year.
92% 86% 95%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a
Safe City and Basic City Services.
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City of Little Rock, Arkansas
Public Works General Fund
Public Works
General Fund
Mission Statement
To ensure all construction, remodeling and repairs of City
owned buildings are construction according to plans and
specifications in the most economical, environmentally
friendly manner.
City Manager
Director of Public Works
Building Services
221
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City of Little Rock, Arkansas 2012 Operating Budget
Public Works General Fund
Expenditure Budget - General Fund
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $548,773 $684,273 $612,218
Supplies and Materials 43,120 55,256 63,187
Repairs and Maintenance 247,152 304,163 309,798
Contractual 147,077 139,495 139,495
Total $986,122 $1,183,187 $1,124,698
Staffing
13 13 13
$0
$187,500
$375,000
$562,500
$750,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The decrease in personnel cost reflects the transfer of the budget for two (2)
positions to the special project for Building Services. The two (2) positions are
currently vacant, but will be filled in 2012 to support building repairs and
maintenance funded by the new operating sales tax.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,124,698 -4.94%
222
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_
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City of Little Rock, Arkansas
Public Works General Fund
2011 Department Priorities Status
Energy Efficient Building Maintenance: Efforts continue
toward improving cost-and energy-efficiency, including
installation of six (6) HVAC units being replaced in City
facilities. Ongoing
Installation of Motion Sensors: Additional sensors have
not been added due to insufficient funds available for
them. Not Com
p
leted
223
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City of Little Rock, Arkansas
Public Works General Fund
2012 Department Goals
Energy Efficient Building Maintenance: Continue to support maintenance and
construction that will make buildings more energy efficient, less expensive to
maintain and environmentally friendly.
Installation of Motion Sensors: Continue to install motion sensors on lighting to
conserve energy as funds become available.
Install Additional HVAC Units: Purchase and install additional replacement
HVAC units as part of the Stimulus Funding if approval is granted by the
Energy Department to use remaining Energy Efficiency and Conservation Block
Grant
(
EECBG
)
funds.
224
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City of Little Rock, Arkansas
Public Works General Fund
Department: Public Works
Funding Source: General Fund
Budget: $1,124,698
Department Description:
To ensure all construction, remodeling and repairs of City owned buildings are constructed
according to plans and specifications in the most economical, environmentally friendly manner.
2010 2011 2012
Actual Budget Budget
Objective: To complete all building-related service work orders in a timely fashion.
Demand: Work orders to be completed from City
departments.
2,530 2,800 2,200
Workload: Work orders completed. 2,530 2,800 2,200
Efficiency: Work orders completed per month. 210.83 233.33 183.33
Effect/Outcome: Total percentage of work orders
completed.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services.
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226
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City of Little Rock, Arkansas
Parks and Recreation
Parks and Recreation
Mission Statement
To create a meaningful parks and recreation system that
provides quality leisure services, promotes the natural
environment, local economy and health of the community and
strengthens the diversity of a democratic society.
Assistant
City Manger
Director of Parks
And
Recreation
Maintenance
Horticulture
Urban Forestry
Recreation
Programs
Program
Design
Cultural
Museum
Administration
Marathon Enterprises
227
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City of Little Rock, Arkansas 2012 Operating Budget
Parks and Recreation
Expenditure Budget - General Fund
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $4,392,755 $5,080,374 $6,003,892
Supplies and Materials 326,003 412,374 494,943
Repairs and Maintenance 597,519 559,203 761,530
Contractual 1,189,992 1,127,083 1,268,464
Total $6,506,269 $7,179,034 $8,528,829
Staffing
100 100 117
$0
$1,750,000
$3,500,000
$5,250,000
$7,000,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The increases in the Parks Department reflect the new sales tax allocation to
provide enhanced park maintenance, operations cost for the Senior Center in the
last quarter of the year, and funding for Museum operations. Allocations include
filling nine (9) vacant positions and fifteen (15) new maintenance positions in
addition to a new position for the Museum and a position for the Senior Center.
Part-time and over-time funding has also been increased.
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $8,528,829 18.80%
228
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City of Little Rock, Arkansas
Parks and Recreation
2011 Department Priorities Status
Continue to seek solutions to complete the construction of
the Arkansas River Trail. Ongoing
Completed the preparation for the 2011 departmental re-
accreditation
p
rocess for Little Rock Parks and Recreation. Completed
Complete the reconstruction of the Ottenheimer
Thera
p
eutic Center. Ongoing
Develop plans and begin the reconstruction of the Adult
Leisure Center. Ongoing
Assisted in the development and completion of the
Riverfront Park Urban Wetland Pro
j
ect. Completed
Continue the refinement and implementation of the War
Memorial Redevelo
p
ment Plan. Ongoing
Continue the implementation of the MacArthur Park Master
Plan. Ongoing
Increase Little Rock Marathon participation and revenue
b
y
ten
(
10
)
p
ercent on the tenth anniversar
y
.Ong
Staff will continue to conduct a thorough and detailed
inspection of every playground within Parks and
Recreation inventor
oing
y
.O
Continue the "Lights on After School " initiative, which
promotes the critical importance of quality after-school
programs within the lives of children, their families and
communit
ngoing
y
.O
Promote the "Step Up to Health" initiative, which inspires
citizens to pursue healthier lifestyles, creating a more
livable communit
ngoing
y
.O
Parks and Recreation operated an eight (8) week Summer
Playground Program at five (5) sites around the City for
ngoing
y
outh between the a
g
es of six
(
6
)
and fifteen
(
15
)
. Completed
229
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City of Little Rock, Arkansas
Parks and Recreation
2012 Department Goals
Park Maintenance Upgrade: Per the successful 2011 Sales Tax campaign,
begin initiative to upgrade park maintenance from class C to class B.
Capital Projects: Begin initial implementation phase of capital projects
funded via the 2011 City Sales Tax; Natural Steps, Park Upgrades and
Trails.
Little Rock Parks and Recreation Master Plan: Update the 2001 Little Rock
Parks and Recreation Master Plan to reflect progress and maintain
accreditation.
A
rkansas River Trail: Continue to seek solutions to complete the
construction of the Arkansas River Trail.
Ottenheimer Therapeutic Center: Open and Dedicate the Ottenheimer
Therapeutic Recreation Center.
A
dult Leisure Center: Continue the planned reconstruction of the Adult
Leisure Center to open in late 2012.
War Memorial Redevelopment Plan: Continue the refinement and
implementation of the War Memorial Redevelopment Plan.
MacArthur Park Master Plan: Continue the implementation of the MacArthur
Park Master Plan.
Little Rock Marathon Improvements: Increase Little Rock Marathon
participation and revenue by 10%.
Parks & Recreation Playground Inspection Program: Continue to conduct a
thorough and detailed inspection of every playground within the Parks and
Recreation inventory.
Lights on After School: Continue the “Lights on After School” initiative, which
will continue to promote the critical importance of quality after-school
programs within the lives of children, their families and community.
Summer Playground Program: Operate eight (8)-week Sumer Playground
Program at seven (7) sites around the City for youth between the ages of six
(6) and fifteen (15).
Sustainable Margins: Continue researching the feasibility of developing
sustainable margins adjacent to woodlands in order to reduce mowing time
and enhance wildlife habitats.
230
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City of Little Rock, Arkansas
Parks and Recreation
Department: Parks and Recreation
Funding Source: General Fund
Budget: $8,528,829
Department Description:
To ensure that all programs and facilities successfully promotes the natural environment, local
economy and health of the community such as; horticulture, urban forestry, recreation programs,
program design, cultural museum, the Little Rock Marathon, and various parks enterprises.
2010 2011 2012
Actual Budget Budget
Objective: Provide the citizens and visitors of Little Rock accessible recreational program
opportunities, experiences and activities which promote active living, health and wellness,
socialization, self-esteem, growth and achievement.
Demand: Total recreational opportunities
available.
189,965 195,775 204,225
Workload: Recreational opportunities attended. 184,743 189,975 201,225
Efficiency: Average seasonal attendance. 46,185 47,494 50,306
Effect/Outcome: Percentage of attendance
versus opportunities available.
97% 97% 99%
Objective: Evaluate and upgrade existing capital projects based on need and fund availability.
Demand: Capital projects to be managed
annually.
106 76 124
Workload: Actual projects managed annually. 106 76 124
Efficiency: Projects actively managed monthly. 61 61 65
Effect/Outcome: Percentage of capital projects
managed.
100% 100% 100%
Objective: Mow each park every ten (10) days during the mowing season.
Demand: Number of desired mowing cycles. 14 14 21
Workload: Number of mowing cycles. 14 14 21
Efficiency: Number of monthly mowing cycles
completed.
22 3
Effect/Outcome: Percentage of annual mowing
cycles completed
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
231
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232
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City of Little Rock, Arkansas
Fire
Fire
Mission Statement
Protecting life and property through service and education.
LRFD 24/7
City Manager
Fire Chief
Administration
Assistant Chief
Operations
Assistant Chief
Fire Prevention &
Community Outreach
Assistant Chief
Training &
Professional
Develo
p
ment
Assistant Chief
Administration &
Planning
233
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City of Little Rock, Arkansas 2012 Operating Budget
Fire
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $32,954,053 $31,386,994 $33,100,172
Supplies and Materials 766,218 630,651 967,615
Repairs and Maintenance 1,257,993 1,271,256 1,417,520
Contractual 711,690 770,484 770,484
Total $35,689,954 $34,059,385 $36,255,791
Staffing
408 408 421
$0
$8,750,000
$17,500,000
$26,250,000
$35,000,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The Fire Department increases reflect funding for salary increases for existing staff
as well as the addition of twelve (12) new positions for the West Little Rock Fire
Station.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $36,255,791 6.45%
234
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City of Little Rock, Arkansas
Fire
2011 Department Priorities Status
Responded to 25,589 calls for service including fires and
explosions, rescue and emergency medical care,
hazardous condition and natural disaster calls. Completed
Received Assistance to Firefighter Grant (AFG) awards of
$266,859 for the purchase of a Driving Simulator and a
$26,631 Prevention Grant. Completed
Received $175,000 Homeland Security Grant to replace
the Little Rock Fire De
p
artment's fire boat. Completed
Increase the social skills of Little Rock Fire Department
(LRFD) personnel through the establishment of Spanish
immersion classes for line
p
ersonnel. Ongoing
Partner with Arkansas Heart Hospital to establish an
annual medical evaluation
p
ro
g
ram. Ongoing
Established an EMS Bicycle Team to provide quick
response Emergency Medical Service (EMS) services
durin
g
ma
j
or events. Completed
Created Airport Division Chief funded through Little Rock
National Air
p
ort. Completed
Implemented International Association of Firefighters
su
pp
orted minimum standards for En
g
ineers and Ca
p
tains. Completed
Established a Social Networking Policy for all Little Rock
Fire De
p
artment
p
ersonnel. Completed
Establish a sustainable apparatus replacement plan with
Fleet Services. Ongoing
Continued Professional Development through the
establishment of awarding educational points in the
p
romotion
p
rocess. Completed
235
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City of Little Rock, Arkansas
Fire
2012 Department Goals
Im
p
rove Labor/Mana
g
ement relations within the Little Rock Fire De
p
artment.
Continue
p
rofessional develo
p
ment within the LRFD.
Provide fire ground training capabilities at the Fire Training Academy.
Purchase land for a southwest Little Rock fire station.
Ex
p
lore the
p
ossibilities of establishin
g
a Fire Cadet Pro
g
ram.
Continue to work on arson arrest and clearance rate with Little Rock Police
De
p
artment.
Implement a targeted Community Disaster Preparedness Program for the
elderl
y
.
Im
p
lement a
g
rant funded Fire Cor
p
s Pro
g
ram.
Continue the accreditation
p
rocess for the Little Rock Fire De
p
artment.
Host a county-wide Fire School for volunteer fire departments within Pulaski
Count
y
.
Ex
p
and and develo
p
the a
pp
aratus re
p
lacement
p
lan.
Seek funding to implement a new staffing design within the LRFD.
236
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City of Little Rock, Arkansas
Fire
Department: Fire
Funding Source: General Fund
Budget: $36,255,791
Department Description:
To protect the safety, health and general welfare of the public through fire prevention and
community outreach, fire suppression, Emergency Medical Service, and special operations
response; and to ensure a competent workforce through training and education.
2010 2011 2012
Actual Budget Budget
Objective: Respond to calls for service including fires and explosions, rescue and emergency
medical care hazardous condition and natural disaster calls.
Demand: Total Calls requiring a response. 25,635 25,589 26,000
Workload: Calls responded. 25,635 22,537 22,880
Efficiency: Number of calls responded to within
four (4) minutes.
16,096 18,871 19,219
Effect/Outcome: Percentage of calls responded
to within four (4) minutes.
63% 84% 84%
Objective: Perform inspections of commercial structures including schools, daycare centers,
nursing homes, high-rise buildings, and hospitals.
Demand: Number of inspections on commercial
structures required annually.
1,183 2,274 2,364
Workload: Commercial Building and Structures
inspected annually.
1,680 5,597 5,877
Efficiency: Commercial Building and Structures
inspected per month.
140 466 490
Effect/Outcome: Percentage of inspections
completed annually.
142% 246% 249%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
237
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238
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City of Little Rock, Arkansas
Police
Police
Mission Statement
To provide essential law enforcement service to the residents
of Little Rock by performing those tasks necessary to protect
life and property and to preserve the peace.
City Manager
Chief of Police
Executive Services Bureau
Administrative Services
Manger
Detective Bureau Uniformed Services Bureau
Public Affairs
Accreditation/ Staff Inspection
Internal Affairs Division Detective Division
Special Investigations
Divisions
Downtown Patrol
Northwest Patrol
Special Operations
Support Services Division
Training/Crime Prevention
Central Communications Southwest Patrol
239
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City of Little Rock, Arkansas 2012 Operating Budget
Police
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $46,131,537 $46,353,311 $49,225,542
Supplies and Materials 1,678,211 2,054,597 2,421,428
Repairs and Maintenance 1,592,522 1,698,916 1,792,567
Contractual 1,585,485 1,349,123 1,568,287
Total $50,987,755 $51,455,947 $55,007,824
Staffing
698 697 709
$0
$12,500,000
$25,000,000
$37,500,000
$50,000,000
2010
2011
2012
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Police Department increases reflect filling vacant uniform and 911/311 call taker
positions as well as the addition of twelve (12) new uniform positions in the last
quarter of the year. In addition, supplies, fleet cost, and other expenses have been
increased to accommodate the new positions funded by the increased sales tax.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $55,007,824 6.90%
240
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City of Little Rock, Arkansas
Police
2011 Department Priorities Status
The Police Department will continue the "Click It or Ticket"
seatbelt usage campaign. Ongoing
Little Rock Police Department (LRPD) endeavors to
reduce the number of crimes against persons and
property. Ongoing
Partner with the State of Arkansas Highway Safety Project
to administer the Driving While Intoxicated (DWI)/Driving
Under Influence
(
DUI
)
enforcement cam
p
ai
g
ns. On
g
oin
g
LRPD will administer the Command Staff development
p
ro
g
ram. On
g
oin
g
LRPD conducted at least one (1) Recruit school for new
officers. Com
p
leted
The department will continue construction preparation for
Mid-Town Police Substation. On
g
oin
g
241
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City of Little Rock, Arkansas
Police
2012 Department Goals
Com
p
lete the construction of the Mid-Town Police Station.
Implement a new National Incident Based Recording System (NIBRS)
com
p
liant Records Mana
g
ement S
y
stem.
Improve and expand Police Officer recruiting efforts and conduct at least one
(
1
)
Recruit School durin
g
2012.
Emphasize the utilization of the Criminal Abatement Program and maintain
coordination with the Cit
y
Attorne
y
's Office.
Utilize crime analysis driven enforcement programs such as Compstat, Quiet
Nights and Operation Phoenix and encourage command staff to develop and
im
p
lement o
p
erational
p
ro
g
rams as needed.
242
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City of Little Rock, Arkansas
Police
Department: Police
Funding Source: General Fund
Budget: $55,007,824
Department Description:
The Police Department is to provide the citizens of Little Rock with a law enforcement system that
effectively integrates and utilizes departmental, civic and community resources, to protect life and
property, preserve law and order and enforce state law and city ordinances, within the framework of
the Constitution.
2010 2011 2012
Actual Budget Budget
Objective: To respond to high priority calls
Demand: Calls to respond 154,288 154,288 155,175
Workload: Calls responded 154,288 154,288 155,175
Efficiency: Total minutes from dispatch to arrival 9.3 9.3 8.75
Effect/Outcome: Percentage of calls with
response time under 14 minutes
98% 98% 98%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
243
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244
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City of Little Rock, Arkansas
Public Works Street Fund
Public Works
Street Fund
Mission Statement
To provide an efficient and economical infrastructure for the
City of Little Rock, provide quality management in all
activities of the Public Works Department, and to provide
professional service to our customers.
City Manager
Director of Public Works
Administration
Assistant Director Assistant Director
Building Services
Civil Engineering
Parking Enforcement
Traffic Engineering
Composting
Public Works Operations
Solid Waste Services
245
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City of Little Rock, Arkansas 2012 Operating Budget
Public Works Street Fund
Expenditure Budget - Street Fund
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $7,632,281 $8,229,350 $9,188,772
Supplies and Materials 904,799 1,074,901 1,275,521
Repairs and Maintenance 2,267,894 2,368,556 2,595,283
Contractual 2,840,308 3,025,819 3,025,819
Capital Outlay 76,699 0 0
Debt Service 8000
Transfers Out 2,631,917 466,217 466,217
Total $16,353,979 $15,164,843 $16,551,612
Staffing
210 210 211
$0
$2,500,000
$5,000,000
$7,500,000
$10,000,000
2010
2011
2012
Transfers
Out
Debt ServiceCapital
Outlay
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The 2012 Street Fund budget is balanced. In additional to salary increases and the
addition of one (1) position, expenditure changes include an increase in Fleet
charges for fuel, labor, and direct parts and maintenance for aging vehicles and
equipment.
Resources for Budget Budget Prior Year
200 Street Fund $16,551,612 9.14%
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City of Little Rock, Arkansas
Public Works Street Fund
2011 Department Priorities Status
Storm Water Quality Education: Efforts to expand outreach
include participation in a biannual Fourche Creek Clean-
up, providing Geographic Information System support to
Environmental and Spatial Technology (EAST) lab
students. In addition, the program for placing storm drain
markers has been expanded by adding hundreds of new
locations throu
g
hout the Cit
y
. Ongoing
Storm Water Drainage System Mapping: Complete the
initial process of data collection and mapping of the City’s
storm water draina
g
e s
y
stem. Ongoing
Storm Water Pollution Prevention Plan: Continue the
Central Maintenance Facility annual and quarterly
inspections and reports in accordance with the facility’s
Storm Water Pollution Prevention Plan. Ongoing
Vimy Ridge/Alexander Road Signal Project: Completed the
construction of the Vimy Ridge Road and Alexander Road
Si
g
nal Pro
j
ect. Completed
Land Acquisition for Scott Hamilton Road Project:
Complete the land acquisition process for Scott Hamilton
Road, from Baseline Road to J.E. Davis Drive. All design
and right-of-way plans as well as the environmental review
has been completed and right-of-way acquisition will
commence as soon as the Federal Highway Administration
a
pp
roves the environmental assessment. Ongoing
South Loop Bypass: Initiate the construction of the South
Loop Bypass from Mabelvale West to Alexander Road.
Land acquisition process is substantially complete, utility
relocation work is underway, the final plans are complete
and the
p
ro
j
ect is read
y
to initiate construction. Ongoing
247
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City of Little Rock, Arkansas
Public Works Street Fund
2011 Department Priorities (Continued) Status
9th Street Extension Project: Completed the construction
of the 9th Street Extension Project, including the Board
Street intersection. The contract for street work is
substantially completed and the new 9th Street Extension
is in service. Completed
Adopt-a-Street Program Review: Completed a review of
participant status in the Adopt-A-Street Program. A review
of program participants has been completed in a
cooperative effort with the City Beautiful Commission and
a presentation of program status is to be made at their
meetin
g
in Januar
y
. Completed
River Market Lighting Project: Improved lighting and
initiated re-lamping program in order to maintain lighting
levels in the River Market area. Staff performed significant
u
pg
rades to im
p
rove li
g
htin
g
in the River Market Area. Completed
Riverfront Park Urban Wetland Project: Assisted in the
development and completion of the Riverfront Park Urban
Wetland Project. The Riverfront Park Urban Wetland
Project (aka William E Clark Wetland Project) was
com
p
leted and o
p
ened to the
p
ublic on Se
p
tember 30th. Completed
248
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City of Little Rock, Arkansas
Public Works Street Fund
2012 Department Goals
First Year Infrastructure Program: Develop, design and initiate construction on
the first
y
ear
p
ro
g
ram.
2013 to 2015 Infrastructure Program: Take public input, plan and initiate design
on a three
y
ear infrastructure im
p
rovement
p
ro
g
ram.
Land Acquisition for Scott Hamilton Road: Assist the Arkansas Highway and
Transportation Department (AHTD) with the land acquisition process for Scott
Hamilton Road
p
ro
j
ect.
South Loop Bypass: Assist the AHTD to initiate the construction of the South
Loo
p
B
yp
ass from Mabelvale West to Alexander Road.
Storm Water Quality Education: Expand programs for public outreach and
education of storm water quality issues, both to city departments and the
p
ublic.
National Pollutant Discharge Elimination System (NPDES) Storm Water Permit:
Continue to work on the new draft NPDES Stormwater Permit with the Arkansas
Department of Environmental Quality to minimize the economic impact while
improving stormwater quality in the City of Little Rock.
City Stormwater Drainage System Mapping: Continue the process of data
collection and u
p
datin
g
ma
p
s of the Cit
y
’s storm water draina
g
e s
y
stem.
Rebsamen Road Roundabout: Complete construction of the new Roundabout
at Rebsamen Park Road and Riverfront Drive.
9th Street Extension Project Phase II: Complete construction of the 9th and
Bond Street Intersection and initiate the construction of Phase 2 east of the
g
eneral aviation runwa
y
.
2012 Street Resurfacing Program: Coordinate street resurfacing program with
revenue from the 2011 Sales Tax Plan.
2012 Sidewalk Replacement Program: Coordinate an annual sidewalk
re
p
lacement
p
ro
g
ram with revenue from the 2011 Sales Tax Plan.
New Traffic System Hardware/Software: Complete implementation of new traffic
s
y
stem hardware and software.
Chenal/Chenonceau Traffic Signal: Complete installation of traffic signal at
Chenonceau and Chenal.
I430/I630 Interchange Project (with AHTD): Continue to coordinate with the
Arkansas Department of Highway and Transportation to maintain traffic flow
durin
g
the construction
p
hases.
249
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City of Little Rock, Arkansas
Public Works Street Fund
Department: Public Works
Funding Source: Street Fund
Budget: $16,551,612
Department Description:
To maintain and improve a comprehensive infrastructure system that meets the changing needs of
the community while protecting the integrity of the environment.
2010 2011 2012
Actual Budget Budget
Objective: To review and approve commercial building permits for consistency with Code
requirements for streets, drainage, and environmental programs.
Demand: Permits for review 89 100 88
Workload: Permits reviewed 89 100 88
Efficiency: Permits processed per month. 16.7 18.75 13.6
Effect/Outcome: Percentage of permits completed. 100% 100% 100%
Objective: Administer Street Sweeping Program to clean the streets, remove debris, and
prevent interference with the City’s drainage system and providing a clean and aesthetically
pleasing environment.
Demand: Annual Street Sweeping Program
miles.
33,000 30,000 30,000
Workload: Sweeping Program Street Lane
miles.
27,974 18,481 30,000
Efficiency: Program Miles Completed per
month.
2,331 1,540 2,500
Effect/Outcome: Percentage of miles completed. 86% 62% 100%
Objective: To respond to citizen requests/complaints regarding Traffic Issues affecting
neighborhoods and/or other parts of the City.
Demand: Requests for review. 390 400 353
Workload: Requests reviewed 390 400 353
Efficiency: Requests completed per month. 32.50 33.34 29
Effect/Outcome: Percentage of requests
submitted/completed.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Infrastructure and Quality of Life.
250
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City of Little Rock, Arkansas
Fleet Services
Fleet Services
Mission Statement
It is the mission of the City of Little Rock Fleet Services Department
to provide quality and cost efficient vehicles and work equipment,
fuel, vehicle storage and other fleet support services to our
customers in a timely, environmentally friendly atmosphere. We
seek to maintain a safe and wholesome work environment and
opportunity for all employees while being frugal with the tax dollars
of the citizens of Little Rock.
Assistant City
Manager
Director of
Fleet Services
Support
Services
Acquisition and
Fuel
Maintenance
Administration
Vehicle Storage
Safety and Training
251
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City of Little Rock, Arkansas 2012 Operating Budget
Fleet Services
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $2,626,717 $2,898,248 $3,319,520
Supplies and Materials 4,708,132 5,053,041 6,145,000
Repairs and Maintenance 217,613 128,800 153,500
Contractual 1,594,148 1,549,407 1,910,859
Depreciation 145,709 124,854 138,575
Transfers Out 236,278 734,585 0
Total $9,528,597 $10,488,935 $11,667,454
Staffing
60 60 59
$0
$1,750,000
$3,500,000
$5,250,000
$7,000,000
2010
2011
2012
Transfers OutDepreciationContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The Fleet Services budget is balanced. The increase in personnel cost reflects
salary increases and the increased pension contribution for non-uniform
employees. Fuel cost is reflected at an estimated purchase price of $3.50 per
gallon for unleaded fuel and $3.75 per gallon for diesel fuel. Usage is based on
current statistics by department.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
All Operating Departments $11,667,454 11.24%
252
____
____
____
____
____
____
____
____
____
___
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City of Little Rock, Arkansas
Fleet Services
2011 Department Priorities Status
Applied for and received the "100 Best Fleets of North
America" award. Completed
Acquired a grant from the energy commission in the
amount of $230,000 for the purchase of the Compressed
Natural Gas
(
CNG
)
fuelin
g
and maintenance station. Completed
Continue to integrate alternatively-fueled vehicles into the
Cit
y
’s fleet. Ongoing
Design and institute a bar code system for tracking all
vehicle/equipment stocked parts and for tracking all
vehicles and equipment in the City of Little Rock fleet.
Staff to be able to scan parts which will enable them to be
received and issued faster. Ongoing
253
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City of Little Rock, Arkansas
Fleet Services
2012 Department Goals
Develop an effective departmental utilization and replacement program, unique
to the needs of the Cit
y
of Little Rock fleet o
p
eration.
Purchase new or convert current fleet units to CNG fuel, increasing the City’s
Fleet to 18% alternativel
y
fueled units.
Fleet Services will endeavor to become industry certified through Fleet
Consulting Services (FCS, aka Fleet Sentinel) and Government Fleet
Management Alliance (GFMA) being recognized for having met or exceeding
all twenty (20) mission critical factors of fleet management, verifying that the
City of Little Rock Fleet Services Department is industry competitive and cost
efficient.
Fleet Services will annuall
y
a
pp
l
y
for "100 Best Fleets in North America" award.
254
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City of Little Rock, Arkansas
Fleet Services
Department: Fleet Services
Funding Source: Fleet Services Internal Service Fund
Budget: $11,667,454
Department Description:
To provide quality and cost efficient vehicles and work equipment, fuel and other fleet support
services to our customers in a timely, environmentally friendly atmosphere.
2010 2011 2012
Actual Budget Budget
Objective: To complete 90% of vehicle repairs within two (2) work days, as per American
Public Works Association (APWA) standards.
Demand: Vehicle repairs based on work orders. 15,708 11,500 16,000
Workload: Work orders opened and closed. 15,708 11,500 16,000
Efficiency: Work orders closed within two (2)
work days.
10,924 9,775 13,600
Effect/Outcome: Percentage of vehicle repairs
completed within two (2) work days.
66% 85% 85%
Objective: To reduce fuel consumption by 5%.
Demand: Fuel usage goal (gallons) 823,225 871,806 866,836
Workload: Fuel consumption by City of Little Rock
(CLR) fleet.
927,371 854,194 854,194
Efficiency: Reduction of fuel consumed by CLR
fleet.
7,718 26,418 12,642
Effect/Outcome: Percentage of reduction in fuel
consumption.
0% 3.09% 1.48%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Infrastructure.
255
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256
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City of Little Rock, Arkansas
Vehicle Storage Facility
Vehicle Storage Facility
Mission Statement
To provide support to City law enforcement entities by
providing safe storage for vehicles until they are reclaimed by
the registered owner(s) and disposal of unclaimed and
abandoned vehicles through public auction as required by
law.
Director of
Fleet Services
Vehicle Storage
Facility Manager
Storage
Operations
Auction
Operations
Transportation
Code
Enforcement
257
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City of Little Rock, Arkansas 2012 Operating Budget
Vehicle Storage Facility
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $590,048 $611,003 $707,388
Supplies and Materials 44,793 34,223 42,584
Repairs and Maintenance 15,434 12,574 19,828
Contractual 513,593 505,550 535,500
Depreciation 37,317 20,713 20,800
Transfers Out 147,368 0 0
Total $1,348,553 $1,184,063 $1,326,100
Staffing
17 15 15
$0
$225,000
$450,000
$675,000
$900,000
2010
2011
2012
Transfers OutDepreciationContractualRepairs and
Maintenance
Suppli es and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
601 Vehicle Storage Facility Fund $1,326,100 12.00%
258
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City of Little Rock, Arkansas
Vehicle Storage Facility
2011 Department Priorities Status
Reduced or eliminated the hold time on excess money
collected for vehicles sold at auction; issue is included in
the City’s 2011 Legislative packet. Completed
Investigated the feasibility of an on-line auction of
impounded vehicles. Completed
259
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City of Little Rock, Arkansas
Vehicle Storage Facility
2012 Department Goals
Develop electronic and hard copy storage procedures for documents and file
usin
g
Cabinet NG document mana
g
ement software.
Repair storage lot surface and resurface auction lot with gravel material.
Re
p
lace wooden fence around stora
g
e lot.
Purchase mule cart to escort customers to storage lot and assist building
maintenance.
260
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City of Little Rock, Arkansas
Vehicle Storage Facility
Department: Vehicle Storage Facility
Funding Source: Vehicle Storage Enterprise Fund
Budget: $1,326,100
Department Description:
Provide entities safe storage for vehicles until they are reclaimed by the registered owner(s) and
disposal of unclaimed and abandoned vehicles.
2010 2011 2012
Actual Budget Budget
Objective: To release 100% of eligible vehicles within 60 days of impoundment.
Demand: Impounded vehicles 3,300 3,100 3,300
Workload: Impounded vehicles eligible for release 3,250 2,950 3,250
Efficiency: Eligible vehicles released within 60
days.
3,250 2,950 3,250
Effect/Outcome: Percentage of eligible vehicles
released within 60 days.
98.5% 98.3% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Infrastructure.
261
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262
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City of Little Rock, Arkansas
Waste Disposal
Waste Disposal
Mission Statement
To enhance citywide aesthetics and improve the quality of life
of our citizens by providing solid waste collection, recycling,
composting, and disposal.
Director of
Public Works
Assistant Director of
Public Works
Solid Waste Manager
Administration
Solid Waste
Waste Management
Waste Collections
Waste Disposal
Waste Composting
263
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City of Little Rock, Arkansas 2012 Operating Budget
Waste Disposal
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $4,257,890 $4,459,179 $4,581,421
Supplies and Materials 1,131,814 1,430,400 1,666,100
Repairs and Maintenance 2,299,071 2,346,245 2,465,660
Contractual 2,609,058 2,705,950 3,383,815
Closure/Post Closure 478,914 247,945 247,945
Depreciation 2,653,172 2,425,500 2,532,249
Debt Service 728,309 326,696 387,500
Transfers Out 2,331,635 3,752,205 1,889,705
Total $16,489,863 $17,694,120 $17,154,395
Staffing
112 112 112
$0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
2010
2011
2012
Transfers
Out
Debt ServiceDepreciationClosure/Post
Closure
ContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The increase in personnel cost reflects salary increases and the increase in pension
contributions for non-uniform employees. The increases in Supplies and Materials
and Repairs and Maintenance reflect higher fuel cost and maintenance for aging
vehicles and equipment. The contract increase is primarily due to the cost of the new
recycling contract. Transfers have been reduced with the elimination of one-time
items.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
603 Waste Disposal Fund $17,154,395 -3.05%
264
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City of Little Rock, Arkansas
Waste Disposal
2011 Department Priorities Status
Landfill Operations: Complete and analyze the proposals
and initiate any recommend changes in operation as
required. In addition to implementation of the
recommended changes made by consultant, Solid Waste
Services will continue bidding on outside disposal
contracts to increase revenue. Ongoing
Interlocal Agreement - Cammack Village: Pursue an
interlocal agreement with Cammack Village to provide
bulky item pick-ups. Still ongoing; awaiting response from
Cammack Village officials. Ongoing
Curbside Recycling Improvements: Evaluate the best
alternatives to expand both commercial and residential
curbside recycling. Signed multi-year residential curbside
recycling contract introducing single-stream recycling to
be
g
in A
p
ril 2012. Ongoing
Recycling Awareness Campaign: Develop and administer
a Recycling Awareness Campaign regarding anticipated
changes of the residential Curbside Recycling Program.
Launched paper recycling program on Little Rock School
District campuses in partnership with Goldman Recycling.
U
p
dated Rec
y
cles website. Ongoing
City Green Team: Continue to cultivate the City Green
Team participation and ideas to further sustainability in
City facilities. Members will take the lead regarding
recommendations for the 2012 Sustainability Summit.
Green Team led a successful Bike-to-Work event in
partnership with Metroplan’s Ozone Action Days
awareness cam
p
ai
g
n. Ongoing
265
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City of Little Rock, Arkansas
Waste Disposal
2012 Department Goals
Cammack Village Bulky Item Collection Contract: Continue contract
ne
g
otiations with Cammack Villa
g
e to be
g
in
p
rovidin
g
bulk
y
item collection.
Bidding on Providing Disposal Services of Additional Revenue: Continue
looking for, and submit bids when possible, to provide disposal services to
g
enerate additional revenues.
Open Class 1 Landfill Cell: Design and begin construction of next Class 1
landfill cell.
266
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City of Little Rock, Arkansas
Waste Disposal
Department: Waste Disposal
Funding Source: Waste Fund
Budget: $17,154,395
Department Description:
To provide all elements of effective efficient solid waste management in a manner which
meets Environmental Protection Agency (EPA) and state regulations, protects health, and improves
t
environment and provide cleaner neighborhoods to support a high quality of life for all citizens.
2010 2011 2012
Actual Budget Budget
Objective: To promote recycling and increase annual tonnage collected.
Demand: Curbside recycling tonnage to be
collected
5,600 5,500 8,250
Workload: Curbside recycling tonnage collected. 5,600 5,500 8,250
Efficiency: Curbside recycling tonnage
collected/month.
467 458 687
Effect/Outcome: Percentage of tonnage collected
annually.
100% 100% 100%
Objective: To monitor incoming tonnage to the Class I and Class IV Landfill Cells.
Demand: Class 1 & Class 4 tonnage to be
disposed.
104,550 101,500 102,500
Workload: Class 1 & Class 4 tonnage received. 104,550 101,500 102,500
Efficiency: Average monthly tonnage disposed
of in Class 1 and Class 4 landfills.
8,712 8,458 8,541
Effect/Outcome: Percentage of tonnage
collected annually.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Quality of Life.
267
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268
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City of Little Rock, Arkansas
River Market
River Market
Mission Statement
The River Market strives to be a carefully crafted, intentional,
and diverse medley of owner-operated shops, stalls, and/or
day tables existing to fill a public purpose and reflecting that
which is distinctive about a community while meeting its
everyday shopping needs.
Director of Parks and Recreation
River Market
269
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City of Little Rock, Arkansas 2012 Operating Budget
River Market
Expenditure Budget - River Market
2010 2011 2012
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Personnel $298,090 $305,000 $469,780
Supplies and Materials 544,371 17,000 25,000
Repairs and Maintenance 33,799 19,000 43,000
Contractual 0 475,670 526,100
Depreciation 100,815 100,272 100,300
Total $977,074 $916,942 $1,164,180
Staffing
000
$0
$162,500
$325,000
$487,500
$650,000
2010
2011
2012
DepreciationContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Management of River Market operations was transferred to the Little Rock Convention and
Visitors Bureau in 2010 on a contract basis to gain efficiency and take advantage of the
marketing capacity of the Bureau. This arrangement has been very successful and will be
continued in 2012.
Proposed from
Resources for Budget Budget Prior Year
604 River Market Fund $1,164,180 26.96%
270
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City of Little Rock, Arkansas
River Market
2012 Department Goals
Little Rock Convention and Visitors Bureau (LRCVB) will continue
management of RiverMarket operations on behalf of the City and will
contribute $250,000 toward promotional activities. The City will continue to
provide support to the RiverMarket at the level of $250,000.
271
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272
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City of Little Rock, Arkansas
Zoo
Zoo
Mission Statement
To create and maintain an outstanding zoological institution,
which serves as a model for others in education, animal care
and response to community needs; providing our visitors with
recreation, educational and cultural experience and operating
on a sound financial basis.
Assistant City
Manager
Director of Zoo
Visitor Services Education Animal Care Facilities
Operation
Development
Marketing
Gift Shop
Ticket/
Membership
Zoo Cafe
Special Events
Administration
273
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City of Little Rock, Arkansas 2012 Operating Budget
Zoo
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $2,199,697 $2,234,314 $2,864,049
Supplies and Materials 694,872 790,982 935,108
Repairs and Maintenance 150,569 175,088 613,823
Contractual 1,069,645 1,062,998 1,196,727
Depreciation 403,331 470,170 473,400
Transfers Out 501,197 501,197 501,197
Total $5,019,311 $5,234,749 $6,584,304
Staffing
45 46 56
$0
$750,000
$1,500,000
$2,250,000
$3,000,000
2010
2011
2012
Transfers OutDepreciationContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Personnel expenses reflect filling six (6) vacant positions and the addition of ten
(10) new positions funded by the sales tax increase. The first year sales tax
allocation will focus on the positions and deferred maintenance needs to ensure re-
accreditation. Excluding one half of depreciation and amortization, the Zoo budget
for 2012 is balanced.
Proposed from
Resources for Budget Budget Prior Year
607 Zoo Fund $6,584,304 25.78%
274
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City of Little Rock, Arkansas
Zoo
2011 Department Priorities Status
Im
p
rove diversit
y
within the Zoo de
p
artment. On
g
oin
g
Provided better fiscal mana
g
ement of the Zoo's bud
g
et. Com
p
leted
Gain Accreditation from the Association of Zoos &
A
q
uariums. On
g
oin
g
Opened the Laura P. Nichols Penguin Pointe exhibit. Completed
Be
g
in work on the Cheetah exhibit. Not Com
p
leted
Continue improving educational programs relative to the
Zoo. On
g
oin
g
Help the Zoo Foundation achieve success in fundraising
efforts. On
g
oin
g
Ac
q
uired two
(
2
)
additional Asian ele
p
hants. Com
p
leted
Com
p
lete new
g
ra
p
hic u
p
dates throu
g
hout the Zoo. Not Com
p
leted
Com
p
leted strate
g
ic o
p
erations
p
lan for the Zoo. Com
p
leted
Officiall
y
ac
q
uired land for an east
p
arkin
g
lot. Com
p
leted
Found fundin
g
to u
p
date the Zoo Master Plan. Com
p
leted
O
p
ened Children's Hos
p
ital hand washin
g
station. Com
p
leted
Continue partnership with Central Arkansas Library
S
y
stem. On
g
oin
g
Secure fundin
g
to renovate carousel chariots. Not Com
p
leted
275
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City of Little Rock, Arkansas
Zoo
2012 Department Goals
O
p
en Cheetah exhibit in S
p
rin
g
of 2012.
Im
p
lement the staffin
g
recommendations of Strate
g
ic Plan.
U
p
date Zoo Master Plan to include newl
y
ac
q
uired east lot.
Hire a full-time education curator and an assistant to enhance education
programming.
A
c
q
uire one
(
1
)
or two
(
2
)
additional Asian ele
p
hants.
Im
p
rove and
p
romote diversit
y
within the Zoo de
p
artment.
A
ssist Arkansas Zoolo
g
ical Foundation in fundraisin
g
p
ro
j
ects.
Im
p
lement a
p
lan to brin
g
in new tax revenue.
Develo
p
and im
p
lement a deferred maintenance
p
lan for facilities.
276
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City of Little Rock, Arkansas
Zoo
Department: Zoo
Funding Source: Zoo Fund
Budget: $6,584,304
Department Description:
The Little Rock Zoo provides educational and recreational opportunities in a fun environment that
inspires people to conserve the natural world. The Zoo is accredited by the Association of Zoos and
Aquariums (AZA) and displays more than 700 animals on 33 acres of beautifully landscaped
parkland. The Zoo offers educational programming, special events, and other activities to entertain
and educate the public and is a leading cultural attraction in central Arkansas.
2010 2011 2012
Actual Budget Budget
Objective: To track annual gate attendance.
Demand: Anticipated annual attendance. 185,510 192,235 203,769
Workload: Actual annual attendance. 185,510 192,235 203,769
Efficiency: Average attendance per month. 15,560 11,534 12,226
Effect/Outcome: Percentage of annual
attendance tracked.
100% 100% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
277
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278
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City of Little Rock, Arkansas
Golf
Golf
Mission Statement
To provide the best golfing experience possible at an
affordable price, featuring quality facilities and friendly service
to all golfers.
Director of Parks and Recreation
Golf
279
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City of Little Rock, Arkansas 2012 Operating Budget
Golf
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $1,207,054 $1,182,194 1,165,807
Supplies and Materials 158,120 176,044 180,312
Repairs and Maintenance 241,874 264,995 249,679
Contractual 524,051 444,287 504,083
Depreciation 94,146 92,315 94,100
Debt Service 2,361 0 10,000
Transfers Out 666,301 666,301 666,301
Total $2,893,907 $2,826,136 $2,870,282
Staffing
21 21 21
$0
$375,000
$750,000
$1,125,000
$1,500,000
2010
2011
2012
Transfers
Out
Debt ServiceDepreciationContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Golf expenditures include a continuation in funding First Tee at a rate of $1.50 per
round. Excluding depreciation, the 2012 budget for the Golf Fund is balanced.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
609 Golf Fund $2,870,282 1.56%
280
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City of Little Rock, Arkansas
Golf
2011 Department Priorities Status
Generate a minimum of $864,350 in revenue at Rebsamen
Golf Course, while kee
p
in
g
ex
p
enditures within bud
g
et. Not Completed
Generated a minimum of $306,690 in revenue at Hindman
Golf Course, while kee
p
in
g
ex
p
enditures within bud
g
et. Completed
Generate a minimum of $367,650 in revenue at War
Memorial Golf Course, while keeping expenditures within
bud
g
et. Not Completed
Maintained Rebsamen, Hindman and War Memorial Golf
Courses to established standards. Completed
281
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City of Little Rock, Arkansas
Golf
2012 Department Goals
Generate a minimum of $345,185 in revenue at Hindman Golf Course, while
kee
p
in
g
ex
p
enditures within bud
g
et.
Generate a minimum of $364,960 in revenue at War Memorial Golf Course,
while kee
p
in
g
ex
p
enditures within bud
g
et.
Maintain Rebsamen, Hindman and War Memorial Golf Courses to established
standards.
Generate a minimum of $901,420 in revenue at Rebsamen Golf Course, while
kee
p
in
g
ex
p
enditures within bud
g
et.
282
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City of Little Rock, Arkansas
Golf
Department: Golf
Funding Source: Golf Fund
Budget: $2,870,282
Department Description:
Provide and maintain quality, affordable public golf facilities, and programs for citizens of Little Rock
as well as visitors to the City, while generating revenue to maintain courses at a high standard and
make improvements to existing facilities.
2010 2011 2012
Actual Budget Budget
Objective: To provide affordable golfing experiences for the citizens of Little Rock.
Demand: Projected golf rounds. 77,000 72,000 65,000
Workload: Actual golf rounds. 62,861 61,572 65,000
Efficiency: Average rounds per month. 5,238 5,131 5,417
Effect/Outcome: Percentage of actual rounds of
golf.
82% 86% 100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
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City of Little Rock, Arkansas
Jim Dailey Fitness and Aquatic Center
Jim Dailey Fitness and
Aquatic Center
Mission Statement
Our goal is to increase quality customer service and to offer a
variety of health and fitness programs to the citizens of Little
Rock.
Director of Parks and Recreation
Jim Dailey Fitness and
Aquatic Center
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City of Little Rock, Arkansas 2012 Operating Budget
Jim Dailey Fitness and Aquatic Center
Expenditure Budget
2010 2011 2012
Description
Actual
Expenditures
A
dopted
Budget
Adopted
Budget
Personnel $555,570 $605,562 $629,754
Supplies and Materials 57,296 57,296 46,223
Repairs and Maintenance 155,718 31,229 31,917
Contractual 208,344 168,592 177,401
Depreciation 170,416 164,596 194,000
Transfers Out 236,851 226,851 270,776
Total $1,384,195 $1,254,126 $1,350,071
Staffing
99
9
$0
$175,000
$350,000
$525,000
$700,000
2010
2011
2012
Transfers OutDepreciationContractualRepairs and
Maintenance
Supplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Transfers out were increased to support other park programs. Excluding
depreciation, the Fitness Center budget reflects the utilization of $43,925 in
carryover funds.
FY 12 % Change
Proposed from
Resources for Budget Budget Prior Year
610 Jim Dailey Fitness and Aquatic Center $1,350,071 7.65%
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City of Little Rock, Arkansas
Jim Dailey Fitness and Aquatic Center
2011 Department Priorities Status
Jim Daily Fitness Center will develop and manage
resource and services within approved budgetary and
o
p
erational
g
uidelines. Ongoing
Staff will implement quality control measures to serve as a
check and balance system to insure a high level of
p
ro
g
rams
p
erformance. Ongoing
Staff will provide and increase the number of activities that
relates to the de
p
artment “Ste
p
u
p
To Health
y
" initiative. Ongoing
Through a public relation initiative, staff increased
membership that allowed revenue to equal or exceed
ex
p
enses in 2011. Completed
Staff continues to participate in health fairs and festivals
that are bein
g
p
romoted throu
g
hout the Communit
y
.Ongoing
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City of Little Rock, Arkansas
Jim Dailey Fitness and Aquatic Center
2012 Department Goals
To create Fitness/Health Activities that relate to the department’s Step Up to
Health and the Cit
y
’s “Growin
g
a health Communit
y
initiative.
Through a public relations initiative, staff will work to increase corporate and
annual membershi
p
s b
y
5% in 2012.
To increase revenue by new programs and attract new members from public
and corporate organizations, with an increase of 4.5% in 2012.
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City of Little Rock, Arkansas
Jim Dailey Fitness and Aquatic Center
Department: Jim Dailey Fitness Center
Funding Source: Jim Dailey Fitness Center Fund
Budget: $1,350,071
Department Description:
To provide a Fitness Center which provide citizens an opportunity to participate in a variety of health
and fitness activities.
2010 2011 2012
Actual Budget Budget
Objective: To provide a safe, healthy, and clean environment that offers a variety of aquatic, fitness
and sport activities that will improve the health and fitness of the citizens of Little Rock at the Jim
Dailey Aquatic and Fitness Center.
Demand: Potential Program attendance capacity. 195,000 195,000 198,000
Workload: Actual program attendance. 157,950 160,000 170,000
Efficiency: Attendance per month. 13,162 13,650 14,166
Effect/Outcome: Percentage of actual attendance
over potential attendance.
81% 81% 86%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
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Appendix
City of Little Rock, Arkansas 2012 Operating Budget
State and City Budget Statutes
State Statutes
Arkansas statutory law grants the City of Little Rock the authority to operate
under the City Manager form of government pursuant to the City’s form of
government.
1. The Mayor and City Manager shall prepare the municipal budget annually
and submit it to the Board for its approval or disapproval. The City
Manager is responsible for its administration after adoption.
2. The City Manager shall prepare and submit to the Board, within sixty (60)
days after the end of each fiscal year, a complete report on the finances
and administrative activities of the City during the fiscal year.
3. The City Manager shall keep the Mayor and Board advised of the financial
condition and future needs of the City and make such recommendations
as to him may seem desirable.
The City complies with item 1 above in its budget process. It complies with items
2 and 3 by submitting monthly, quarterly, and annual financial reports to the
Board.
City Ordinances
Sections 2-211 through 2-218, of the Code of Ordinances establish budget
requirements for preparation, administration and financial reporting. Sections 2-
222 and 2-226 also pertain to the budget.
Sec. 2-211. Nature and Scope.
The budget for the city shall set forth all proposed expenditures for the
administration, operation, maintenance and improvement of all offices and
departments and expenditures for capital projects to be undertaken and/or
executed during the year. In addition thereto, the budget shall set forth the
anticipated revenues and other means of financing proposed expenditures for the
fiscal year. The budget shall be adopted for the ensuing fiscal year period, while
information for subsequent fiscal periods shall be considered a fiscal plan.
Sec. 2-212. Preparation.
The City Manager shall submit to the Board of Directors a budget and an
explanatory budget message for the ensuing year. The City Manager shall
compile the budget with the assistance of the Finance Department and other
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City of Little Rock, Arkansas 2012 Operating Budget
departments or agencies, estimating all revenues and expenditures detailed by
organization unit, service program, or object or expenditure, as appropriate.
Sec. 2-213. Public records; distributing copies.
The budget and budget message and all supporting schedules shall be a public
record in the office of the City Clerk open to public inspection by anyone. The
City Manager shall cause sufficient copies of the budget and budget message to
be prepared for distribution to interested persons.
Sec. 2-214. Adoption. *
On or before December 30 of each year the Mayor and Board of Directors shall
adopt a budget for the ensuing year.
Sec. 2-214. Budget document – Generally.
The budget document, setting forth the financial plan of the city for the ensuing
fiscal period, shall include the following:
(1) Any explanatory budget message;
(2) A summary of the budget by fiscal year;
(3) A detail of the revenue projections upon which the budget is based; and
(4) The detailed budget plan.
Sec. 2-216. Budget message.
(a) The budget message submitted by the City Manager to the Mayor and
Board of Directors shall be explanatory of the budget, shall contain an
outline of the proposed financial policies of the city for the budget year and
shall describe in connection therewith the important features of the budget
plan. It shall set forth the reasons for salient changes from the previous
year in cost and revenue items and shall explain any major changes in
financial policy.
(b) Attached to the budget message shall be such supporting schedules,
exhibits and other explanatory material in respect to both current
operations and capital improvements, as the City Manager shall believe
useful to the Mayor and Board of Directors.
* Little Rock, Arkansas, Code of Ordinances
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City of Little Rock, Arkansas 2012 Operating Budget
Sec. 2-217. Summary.
At the head of the budget, there shall appear a summary of the budget, which
need not be itemized further than by principal sources of anticipated revenue and
total proposed expenditures of each department, in such a manner as to present
to taxpayers a simple and clear summary of the estimates of the budget.
Sec. 2-218. Complete budget plan.
The budget shall provide a complete plan for the operation of all City
Departments and offices for the ensuing budget year. It shall contain in tabular
form:
Detailed estimates of all anticipated revenues.
All proposed expenditures.
Sec. 2-222. Emergency appropriations.
At any time in any budget year, the Mayor and Board of Directors may make
emergency appropriations to meet a pressing public need.
Sec. 2-248 – 2-251. Financial reporting.
Fund balance reports shall be prepared and submitted to the Mayor and Board of
Directors by the City Manager and Director of Finance within 20 business days
after month end close. A quarterly fund report will also be prepared and widely
distributed. Semi annual reports will be prepared published in the newspaper and
made available to the public within 30 calendar days after the month end close
for June and December of each fiscal year.
Sec. 2-258 – 260.1. Restricted reserve fund.
Restricted reserve fund means a portion of the governmental fund type’s net
assets that are accounted for in a restricted fund balance that is not available for
appropriation without special actions of the Mayor and Board of Directors. This
fund shall be considered to be fully funded as a part of the annual City budget
when the restricted fund balance shows an amount equal to $10,000,000, or 10%
of the annual General Fund revenues for a budgeted year, whichever is greater.
Revenues shall be deposited in this fund in such amounts determined by the
Mayor and Board of Directors to assure that the fund shall be fully funded by
December 31, 2007.
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City of Little Rock, Arkansas 2012 Operating Budget
Sec. 2-260.2. Notice of downward economic trends.
The City Manager and Director of Finance shall notify the Mayor and Board of
Directors in writing at the first available opportunity if economic trends indicate
that the revenues projected as a part of the annual City budget are not meeting
projections and require the Board to consider reduction in force, city services or
the use of restricted reserve fund monies to meet the City’s obligations funded in
the annual City budget.
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City of Little Rock, Arkansas 2012 Operating Budget
STATISTICAL INFORMATION
Date of Incorporation November 7, 1831
Date of Adoption of Charter November 2, 1835
Form of Government City Manager
Date of City Manager Government July 27, 1993
Area - Square Miles 122.36
Miles of Streets and Alley:
Total Streets 2,437.55
Streets Graded and Surface Treatment 421.92
Paved - Permanent (Concrete and Asphalt) 2,015.63
Alleys Maintained 62.96
Drainage Ditches Maintained 1,578.20
Storm Sewers Maintained 357.33
Miles of Water Lines 1,378
Sanitary Miles 1,346
Traffic Controls:
Signals repaired 1,833
Solid Waste/Garbage Collection:
Class I and IV tonnage 101,283
Curbside/Drop-off recycling 5,689
Yard Waste 32,585
Building Permits:
Year Permits Issued Estimated Cost
2002 4,561 489,610,493
2003 4,432 458,553,311
2004 5,032 475,269,768
2005 5,330 620,819,782
2006 4,694 531,752,025
2007 2,734 614,588,257
2008 1,957 433,788,975
2009 3,690 394,776,760
2010 3,832 343,976,010
2011 3,304 356,450,894
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City of Little Rock, Arkansas 2012 Operating Budget
City of Little Rock
Housing Unit Permits
2000 - 2011
737
578
819
1154
1897
1276
825
1271
640
647
743
1351
0
200
400
600
800
1000
1200
1400
1600
1800
2000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Years
Number of Permits
Single-Family Multi-Family Total
Pulaski Heights/ Northwest West LR W. Pulaski/ SW LR Little Rock
Overall Hillcrest Little Rock Maumelle North Far W LR South Downtown
2011 $172,195 $305,893 $243,774 $211,311 $187,157 $377,467 $60,771 $142,711
2010 $175,794 $289,156 $230,183 $204,687 $183,438 $401,310 $69,816 $132,243
2009 $172,051 $259,219 $231,557 $206,126 $174,101 $372,225 $72,202 $163,358
2008 $174,018 $274,978 $236,749 $211,212 $189,401 $443,600 $83,413 $108,183
2007 $174,742 $283,178 $243,150 $208,178 $184,178 $403,413 $89,522 $236,286
2006 $172,907 $256,815 $240,033 $212,078 $176,725 $398,395 $82,000 $114,990
2005 $169,000 $288,489 $225,499 $209,970 $175,104 $397,294 $72,396
2004 $154,805 $223,637 $211,786 $190,552 $162,870 $370,972 $67,065
2003 $142,278 $196,602 $189,760 $180,773 $151,508 $317,548 $66,669
2002 $136,686 $192,964 $186,106 $167,019 $147,195 N/A $62,646
2001 $121,653 $154,827 $171,713 $161,504 $143,764 $302,242 $61,940
Chg 10-11 -$3,599 $16,737 $13,591 $6,624 $3,719 -$23,843 -$9,045 $10,468
-2.0% 5.8% 5.9% 3.2% 2.0% -5.9% -13.0% 7.9%
Chg 01-11 41.5% 97.6% 42.0% 30.8% 30.2% 24.9% -1.9%
All prices represent average sales price.
Central Arkansas Real Estate Values
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City of Little Rock, Arkansas 2012 Operating Budget
Local (increased to 1.5% effective January 1, 2012) 0.5%
County 1.0%
State 6.0%
Bond Rating:
General Obligation Bonds
Standard and Poors AA
Moody’s Aa3
Fire Protection:
Number of Stations 20
Number of Uniformed Employees 386
Number of Calls 25,589
Insurance Rating for Insurance Service Office (ISO)
City of Little Rock Class II
Police Protection:
Number of Stations 7
Number of Uniformed Employees 557
Calls for Service 154,148
Recreation:
Number of Parks, Including Park Development 59
Total Acres (developed & undeveloped) 6,312.9
Number of Playgrounds 45
Number of Tennis Courts 48
Number of Basketball Courts 37
Number of Museums 1
Number of Golf Courses 3
Number of Ball Fields 25
Number of Play Fields 20
Number of Community Centers 4
Number of Swimming Pools 3
Number of Adult Centers *
0
Number of Soccer Fields 9
Number of Fitness Centers 1
River Market 1
Riverfest Amphitheatre 1
Total Recorded Park Attendance - 2011 611,722
Number of Zoos 1
Total Zoo Attendance – 2011 307,123
Total Zoo Outreach Program 37,307
*Rebuild in 2012 from fire.
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City of Little Rock, Arkansas 2012 Operating Budget
Medical Facilities Number of beds (private occupancy
rooms):
Allegiance Specialty 40
Arkansas Children’s * 316
Arkansas Heart Hospital 110
Baptist – Little Rock 827
Baptist Rehabilitation Institute 120
Baptist Health Extended Care 37
Select Specialty Hospital 43
St. Vincent Infirmary Medical Center 615
University of Arkansas Medical Center 454
Veteran Health Care System 195
Other Specialty Hospitals 700
Total Number of Beds 3,457
* Children’s Hospital will increase their number of beds by 54 in 2012.
POPULATION
1910 45,941
1920 65,142
1930 81,657
1940 88,039
1950 102,310
1960 107,813
1962 Special Census 125,671
1964 Special Census 128,929
1970 Census 144,824
1974 Special Census 139,703
1978 Special Census 144,824
1980 Census 159,024
1985 Special Census 178,134
1990 Census 175,795
1992 U. S. Census Bureau Estimate 176,870
2000 Census 183,133
2010 Census 193,524
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City of Little Rock, Arkansas 2012 Operating Budget
Age
Ranges Male Female
Under 5 6,844 6,618
5 to 9 6,614 6,433
10 to 14 6,369 6,319
15 to 19 6,085 5,983
20 to 24 6,804 7,034
25 to 29 8,084 8,702
30 to 34 7,266 7,419
35 to 39 6,451 6,869
40 to 44 5,939 6,304
45 to 49 6,135 6,925
50 to 54 6,383 7,229
55 to 59 5,856 6,792
60 to 64 4,822 5,329
65 to 69 2,915 3,608
70 to 74 2,051 2,665
75 to 79 1,483 2,293
80 to 84 1,090 2,141
85 + 1,054 2,616
City of Little Rock 2010 Population By Age And Sex
City of Little Rock 2010 Census By Age And Sex
0
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
9,000
10,000
Under 5
10
t
o
14
20 to 24
30
t
o
34
40
t
o
44
50 to
54
6
0
to 64
70 to
74
80
t
o
84
Age Ranges
Population
Male
Female
Gender:
Male 47.7%
Female 52.3%
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City of Little Rock, Arkansas 2012 Operating Budget
LITTLE ROCK AND ENVIRONS
Per Capita Income (2010) $26,898
Median household income (2010) $44,415
U.S. Consumer Price Index (November 2011) 226
Percent inflation over past year 3.4%
Average unemployment percentage rate (Nov., 2010 – Nov., 2011) 7.3%
Median Age (2010 census) 35.1%
Race (2011):
White 48.9%
Black or African American 42.3%
American Indian and Alaska Native 0.4%
Asian/Pacific 2.7%
Other* 5.7%
*Hispanic is an overlay category that includes multiples races.
Little Rock and United States
Unemployment Rate
2002 - 2011
9.3%
9.6%
9.0%
5.4%
5.3%
6.5%
7.2% 7.2%
4.6%
5.8%
6.0%
5.5%
5.1%
4.6%
5.8%
4.8%
5.0%
5.1%
4.9%
4.9%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Years
Percentage
United States Little Rock
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City of Little Rock, Arkansas 2012 Operating Budget
Education (Little Rock School District):
Number of School Buildings 48
Number of Teachers/including Principals, Supervisors 2,187
Number of Registered Students 25,594
Number of Kindergarten Students 2,032
Average Daily Attendance - Elementary Schools 10,927
Average Daily Attendance - High/ Middle Schools 10,581
Average Daily Attendance - Special Schools 591
Average Daily Attendance - Kindergarten 1,929
Tax Rate: (Mills)
Real 46.4
Personal 46.4
PULASKI COUNTY STATISTICS
Population 25 years and over 125,421
Percent of Population Age 25+ 65%
Education level in years of formal schooling:
High School or Equivalent 21.7%
Some college, no degree 22.3%
Bachelor’s degree 25.5%
MA/Professional degree or higher 13.8%
LITTLE ROCK INSTITUTIONS OF HIGHER EDUCATION
2000 - 2011
Enrollment
Institution Fall 2000 Fall 2011
University of Arkansas at LR 11,000 13,176
University of Arkansas for Medical Sciences 1,850 2,836
Philander-Smith College 943 696
Arkansas Baptist College 187 1,121
Webster University 200 1,094
Remington College N/A 126
Total 14,180 19,049
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City of Little Rock, Arkansas 2012 Operating Budget
City Government Total Full-Time Part-Time
AFSCME 344 344
IAFF 386 386
FOP 557 557
Non-union 1,006 691 315
Sub-total City Government 2,293 1,978 315
Commissions
Wastewater Utility 210 209 1
Little Rock National Airport 161 153 8
LR Convention & Visitors Bureau 198 117 81
Port Authority 8 8
Ambulance Authority 305 235 70
Central Arkansas Transit Authority 184 182 2
Arkansas Museum of Discovery 17 14 3
Arkansas Arts Center 88 46 42
Central Arkansas Library 275 182 93
Sub-total Commissions 1,446 1,146 300
Total Employment
3,739 3,124 615
EMPLOYEES AS OF DECEMBER 31, 2011
Number of
Rank
Employer Employees
1 State of Arkansas 56,761
2 Federal Government 20,900
3 University of Arkansas 8,500
4 Baptist Health Medical Center 6,160
5 Central Arkansas Veterans Health Care - LR 3,500
6 Stephen LaFrance Pharmacy Inc. - LR 3,400
7 Arkansas Children's Hospital - LR 3,204
8 Entergy Arkansas - LR 2,751
9 Arkansas Blue Cross/Blue Shield - LR 2,687
10 Verizon Wireless - LR 2,668
11 Wehco Media Inc. - LR 2,400
12 Dillard's Inc. - LR 2,225
13 Public School District - LR 2,187
14 Acxiom 2,171
15 Stephens Financial Holding Corporation 2,000
Note: Many of the largest employers on this list have headquarters in
Little Rock, but a substantial share of employment elsewhere in the state.
2011 Largest Employers
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The City of Little Rock, Arkansas's largest own-source revenue is sale taxes. Sale taxes primarily
come from two separate taxes; a one-half city tax based on point of sale and portion of the county's
one cent tax based on population. The City of Little Rock makes up approximately 51% of the
county population and receives a like proportion of the county tax. In 2011, the one-half cent city
sales tax generated revenue of $23,275,525.
According to Arkansas State Statutes, the City is required to keep the identity of individual tax
payers confidential. Therefore, the City of Little Rock is not able to identify the top 10 payers.
However, Little Rock enjoys a diverse economic sales tax base.
Little Rock Top Ten 1/2 Cent Sales Taxpayers Tax
%
Industr
y
Collected of Total
General Merchandise Stores 2,335,150 10.03%
Wholesale Trade Durable Goods 2,286,820 9.82%
Food Services and Drinking Places 2,176,460 9.35%
Utilities 1,852,284 7.96%
Food and Beverage Stores 1,840,922 7.91%
Rental and Leasing Services 1,103,832 4.74%
Building Material and Garden Equipment and Supplies Dealer 1,081,947 4.65%
Electronics and Appliance Stores 1,006,544 4.32%
Clothing and Clothing Accessories Stores 996,401 4.28%
Broadcasting and Telecommunications 794,661 3.41%
Totals 15,475,021 66.49%
December 31, 2011
City of Little Rock, Arkansas
Principal Sales Taxpayers
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Glossary
City of Little Rock, Arkansas 2012 Operating Budget
GLOSSARY OF KEY BUDGET TERMS
Accrual Basis of Accounting - A basis of accounting that recognizes the
financial effect of transactions, events, and interfund activities when they occur,
regardless of the timing of related cash flow
.
Agency - A division of City government commonly referred to as a City
department. Examples are Police, Fire, Parks and Recreation, and Public Works
departments. The term "other agencies" is used to identify entities outside of but
related to City operations. These include the County Health Department, Library,
Arts Center, Museum, and others.
Amusement Park Lease - Share of revenue from train rides at Civitan House at
the Little Rock Zoo.
Appropriation - An amount of money authorized by the Board of Directors to incur
obligations and to make expenditures/expenses of resources.
Assessed Valuation of Property - The taxable value of real and personal
property in Little Rock, established at 20 percent of market value by the Pulaski
County Assessor.
Board of Directors - The eleven elected Board members who form the City's
governing body.
Bonds - Certificates of indebtedness issued by an entity which guarantee payment
of principal and interest at a future date.
Basic Budget - An annual financial plan that identifies revenue sources and
amounts, services to be provided, and amounts of money appropriated to fund
these services.
Budget Amendment – Legal means by which an adopted estimated revenue or
expenditure authorization limit is increased or decreased.
Budget: Operating
- A financial document designed to provide funding for
operating or "ongoing" annual programs of service.
Budget: Capital
- A financial plan for the purchase or construction of major assets
such as buildings, land, streets, sewers, and recreation facilities.
Capital 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 may also be referred to as fixed assets.
Capital Equipment - Generally, equipment with a value greater than $5,000 and
an expected life of more than one year.
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Capital Outlay - The portion of the annual operating budget that appropriates
funds for the purchase of long-lived items often separated from regular operating
items such as personal, supplies and maintenance and contractual. The capital
budget includes funds for purchases such as furniture, vehicles, machinery,
building improvements, data processing equipment and special tools, which are
usually distinguished from operating items according to their value and projected
useful life.
Commission - A unit of city government authorized under State statutes to
provide a municipal service without control by the City elected governing body.
For example, the Housing Commission.
Contingency Reserve - A budgetary reserve set-aside for emergencies or
unforeseen expenditures not otherwise included in the basic budget.
Contractual Services - Goods and services acquired under contract that the city
receives from an outside company. Professional services, utilities, rentals, and
insurance are examples of contractual services.
Debt Service - Expenditures for principal and interest on outstanding bond issues.
Depreciation - An accounting allocation of a portion of the cost of an asset to the
operating expenditures of the current fiscal period, that is designed to indicate the
funds that will be required to replace the asset when it is no longer serviceable.
Discrete Component Unit - A separate fund that is ultimately dependent upon the
City Board of Directors for oversight or approval of its operations.
Encumbrance - An amount of money committed for payment of a specific good or
service not yet received. Funds so committed cannot be used for another
purpose.
Enterprise Fund
- A self-contained fund operated to account for services
supported by user charges and fees. Examples are the Golf, Zoo and Waste
Disposal funds.
Expenditures - Decreases in net financial resources under the current financial
resources measurement focus, and pertains to payment of normal operating
costs and encumbrances. Expenditures are measured according to
governmental accounting rules.
Expenses
- The cost of doing business in a proprietary organization, and can be
either direct outflows or the using up of an asset such as the depreciation of
capital assets.
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City of Little Rock, Arkansas 2012 Operating Budget
Fiduciary Fund - A separate fund utilized to account for the pension obligations to
a specific group of City employees. A Board of Trustees that exercises a fiduciary
responsibility for the fund governs each fund.
Fiscal Year
- A period of twelve (12) consecutive months designated as the
budget year. Little Rock's fiscal year is the calendar year.
Fleet Services - A management organization accounted for as an internal service
fund and responsible for acquiring and maintaining the City's vehicle fleet.
FUTURE-Little Rock - A community goal setting process utilized to assess the
City's problems and needs and deliver recommended solutions to the Board of
Directors. The process which involved hundreds of citizens over an eighteen-
month period resulted in the City’s half cent local sales tax.
Fund - A fiscal entity composed of a group of revenue and expenditure accounts
maintained to account for a specific purpose. See the section "Little Rock's
Financial Structure" for a description of the funds controlled by the Board of
Directors, various Commissions, and by Pension Trustees.
Fund Balance - The balance in a fund remaining from all revenues, expenditures
and carryover funds that is subject to future appropriation.
Gain/Loss Sale of Fixed Assets – The amount of proceeds from the sale or
disposal of an asset after deduction of the cost of the asset net of depreciation.
General & Administrative Cost - Cost associated with the administration of
general City Services.
General Obligation Bonds - Bonds secured by the full faith and credit of the City.
Generally Accepted Accounting Principles (GAAP)
– A widely accepted set of
rules, conventions, standards, and procedures for reporting financial information,
as established by the Financial Accounting Standards Board.
Government Fund Type - Funds generally used to account for tax-supported
activities. There are five different types of government funds: The General Fund;
Special Revenue Funds; Debt Service Funds; Capital Project Funds; and Trust
Funds.
Grant - Contribution by one government unit or funding source to another unit.
The contribution is usually made to aid in a part of a specified function, but is
sometimes available for general purposes.
Grant Match
- City funds, private funds, or in-kind services required to be
contributed or raised by the receiving entity for the purpose of matching funds
obtained from Federal and State grant programs.
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City of Little Rock, Arkansas 2012 Operating Budget
Industrial Development Revenue Bonds - Bonds issued by the City to finance
construction or expansion of an industrial facility. The City is in no way obligated
to repay these bonds; rather they are the sole obligation of the industry that
benefits from the financing.
Infrastructure – Infrastructure includes the basic public works of a city, such as
roads, bridges, sewer and water systems, drainage systems, and essential public
utilities.
Internal Service Fund - This fund operates like an Enterprise Fund to account for
citywide vehicle and maintenance costs and the revenue from charge-backs to
user departments. It provides a mechanism for identifying vehicle costs and
charging them to the property budget program.
Investment - Securities purchased and held for the production of revenues in the
form of interest.
Lapsing Appropriation – An appropriation made for a certain period of time,
generally for the budget year. At the end of the specified period, any unexpected
or unencumbered balance lapses or ends, unless otherwise provided by law. Most
operating funds are lapsing funds.
Maintenance - Maintenance encompasses a variety of materials and services for
land and equipment of a permanent or semi-permanent nature or for software for
the renewal, replacement, repair, minor renovation, and other cost associated
with keeping an asset in proper condition or working order.
Millage - The tax rate(s) levied on real and personal property. One mill equals $1
per $1,000 of assessed property value.
Modified Accrual Basis of Accounting - A basis of Accounting according to
which (1) revenues are recognized in the accounting period in which they
become available and measurable and (2) expenditures are recognized in the
accounting period in which the fund liability is incurred, if measurable, except for
un-matured interest on general long-term debt and certain similar accrued
obligations, which should be recognized when due.
Non-Lapsing Funds – A fund whose unencumbered appropriation balance
remains available for expenditure after the end of the fiscal year. A non-lapsing
fund remains open and available for use until all appropriations are expended,
transferred, or closed by budgetary action. Grants and Capital Funds normally
operate as non-lapsing funds.
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Non-Operating Fund - A fund established to account for revenue and
expenditures that are not recurring and, therefore, not part of the annual operating
budget. Examples of these revenues are sales taxes set aside for special items,
and one-time revenue collections such as litigation settlements. Examples of
expenditures are those for special programs and projects, and for capital projects.
Non-Operating Income or Expense - A non-recurring, unusual type of revenue or
expense that would distort financial results if presented as an operating item.
These items are reflected below the operating income line on statements of
income and expense.
Operating Revenues – Regular and recurring sources of income for an entity.
Operating Expenses – Recurring costs required to provide a service or maintain
an operation.
Other Reimbursements – Usually nonrecurring funds received from another
entity. Amounts refunded for costs incurred or expenses paid.
Outside or Other Agency - These are local organizations that are not a part of
City government, but that receive appropriations from the City in exchange for
services provided to citizens. Examples are the Central Arkansas Transit
Authority, the County Health Department, and the Pulaski County Jail.
Personal Services - All costs associated with providing personnel for an agency
or program including salaries, wages, social security and Medicare tax payments,
retirement contributions, health, dental, life, disability, unemployment insurance
and Workers' Compensation coverage.
Program - A division or sub-unit of an agency budget, which identifies a specific
service activity to be performed. For example, a snow and ice removal program is
funded in the Public Works Street Maintenance Budget.
Proprietary Fund Type
- Funds that focus on the determination of operating
income, changes in net assets – or cost recovery – financial position, and cash
flows. There are two different types of proprietary funds: Enterprise Funds and
Internal Service Funds.
Rating - Ratings are issued by several institutions as an indication of the likelihood
that an obligation will be repaid. The highest rating is triple A, which is awarded to
debt securities of the U. S. Government. Little Rock's general obligation bonds are
rated AA by two rating agencies, which indicate a high level of confidence in the
City's ability to repay its obligations.
Recycling
- Share of proceeds from the sale of newspaper, metal, and glass
collected by a private company from sanitation routes.
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Redemption - The repayment of a bonded indebtedness. Redemption can occur
at a specified date, or can be subject to early retirement, should funds be available
to do so.
Reserve - The Board of Directors may set aside moneys into an account called a
reserve to provide for future needs or to meet unknown obligations. For example,
the City self-insures for workers' compensation claims and maintains a reserve to
meet any unforeseen future claims. The City also maintains a general working
capital reserve to meet unknown emergency needs.
Restricted Reserve - A specific amount of cash set aside by action of the Board
of Directors for funding unforeseen contingencies such as destruction from a
tornado, flooding, or litigation.
Retained Earnings - The excess of revenue or expenditures that has
accumulated since the inception of a Proprietary Fund.
Revenue(s) - Increases in the net current assets of a Governmental Fund Type
from other than expenditure refunds, general long-term debt proceeds and
operating transfers in.
Risk Management - A program to effectively deal with the varied risks faced by
the City. This includes protecting the public and City employees by providing
commercial or self-insurance coverage for fire, vehicle, and public official and other
liabilities, developing and maintaining safe driving programs, and maintaining a
safe working environment.
Special Project - Generally, a project funded for a specific purpose. Special
projects may be for capital improvements or other non-operating items, or for
specific programs such as Children, Youth, and Family initiatives.
State Tax Turnback
- The State of Arkansas returns a portion of its tax receipts to
incorporated cities within the state. Certain turnback revenues may be used for
general purposes, while other turnback funds are restricted to street
improvements.
Sundries - Revenue received from miscellaneous sources.
Supplies
- Supplies are articles that when consumed or used, show a material
change in their physical condition. These items generally last less than one year.
Examples of supplies are office supplies, clothing, cleaning and janitorial
supplies, petroleum products and chemicals, medical & laboratory expenses.
Transfers In
- Reimbursements from other funds.
User Charges
- The direct payment by the public for a specific service provided.
For example, a monthly charge for garbage pickup.
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Undesignated Fund Balance - The amount of money remaining in a fund that
has not been appropriated or committed for any purpose.
Utility Franchise Tax - A City tax levied upon the gross receipts of local privately
owned utilities (power, gas, and telephone). Under State law, this tax may be
passed on to the utility user.
Vehicle Storage Fees - Charges for release from the impound lot of vehicles
that have been abandoned on the street, towed from illegal parking zones, or
seized after violation of vehicular laws.
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GLOSSARY OF KEY ACRONYMS
ADA – American Disability Act prohibits discrimination and ensures equal
opportunity for persons with disabilities in employment, State and local
government services, public accommodations, commercial facilities, and
transportation. It also mandates the establishment of TDD/telephone relay
services.
AFSCME – American Federation of State, County and Municipal Employees
Union local union.
ARNRC – Arkansas Natural Resource Commission.
ARRA – American Recovery and Reinvestment Act of 2009 are grant awards
from the federal government.
AZA – Association of Zoos and Aquariums
CAFR – Comprehensive Annual Finance Report of an entity.
CATA – Central Arkansas Transit Authority is a bus system.
CDBG – Community Development Block Grant receives federal block grants
used primarily for street improvements, community services and community
center operations.
CIP – Capital Improvement Program is a multi-year plan for capital expenditures
to replace and expand the City’s infrastructure, vehicles and equipment.
COBRA/Retiree – Omnibus Budget Reconciliation Act of 1985 is an insurance
premium reduction plan for retired employees.
COPS – Community Oriented Policing funded by a federal grant.
CYF – Children, Youth and Families promotes a comprehensive and holistic
ways that reach out to families and children that are most at risk of losing a safe,
nurturing, self-determining, drug-free and violence-free environment. The
Program requires the full partnership of City and government agencies, local
educational agencies, public and private business community, and dedicated
organizations working directly in the neighborhoods.
DWI/DUI – Driving while intoxicated/Driving under the influence.
FEMA – Federal Emergency Management Administration
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FCC – Federal Communications Commission is an independent United States
government agency. The FCC was established by the Communications Act of
1934 and is charged with regulating interstate and international communications
by radio, television, wire, satellite and cable. The FCC's jurisdiction covers the 50
states, the District of Columbia, and U.S. possessions.
FULR – Future Little Rock initiatives paid from a half cent sales tax.
FOP – Fraternal Order of Police Union
GAAP – Generally Accepted Accounting Principles are accounting rules used to
prepare, present, and report financial statements for a wide variety of entities,
including publicly traded and privately-held companies, non-profit organizations
and governments.
GASB – Government Accounting Standards Board is currently the source of
generally accepted accounting principles used by State and Local governments
in the United States of America. It was established to improve standards of state
and local governmental accounting and financial reporting that will result in useful
information for users of financial reports and guide and educate the public,
including issuers, auditors, and users of those financial reports.
GFOA – Government Finance Officers Association promotes the professional
management of governments for the public benefit by identifying and developing
financial policies and best practices and promoting their use through education,
training, facilitation of member networking, and leadership.
IAFF – International Association of Fire Fighters is the Fire union.
HIPP – Home Investment Partnership Funds are expended to provide housing or
housing assistance to qualifying citizens, to improve neighborhood streets and
drainage and to operate community health and recreation facilities.
LR Cent Committee – Little Rock Citizen’s for Evaluation of Net Tax is a
committee of citizens, which is made of two (2) Co-Chairs, individuals from each
of the City’s seven (7) Wards and three (3) At-Large Members, to meet on a
quarterly basis to evaluate the spending of the additional revenue that will come
as a result of the one (1)-cent sales tax increase approved by voters on
September 13, 2011 that goes into effect on January 1, 2012.
LUZA – Local Urban Projects is a program of land redevelopment in areas of
moderate to high density urban land use. Urban renewal may involve relocation
of businesses, the demolition of historic structures, the relocation of people, and
the use of eminent domain (government purchase of property for public use) as a
legal instrument to take private property for city-initiated development projects.
MBE – Minority Business Enterprise is an American term which is defined as a
business which is at least 51% owned (male and female), operated and
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controlled on a daily basis by one or more (in combination) American citizens of
the following ethnic minority classifications: African American, Asian American
(includes West Asian Americans (India etc.) and East Asian Americans (Japan
Korea etc.), Hispanic American – not of the Iberian peninsula and Native
American including Aleuts.
NHSP – Neighborhood Housing Special Project Fund - Section 108 Guaranteed
Loan Program to provide housing and housing assistance to qualifying citizens
and to improve neighborhood infrastructure.
NUSA – Neighborhoods, USA is a national non-profit organization committed to
building and strengthening neighborhood organizations. Created in 1975 to share
information and experiences toward building stronger communities, NUSA now
continues to encourage networking and information sharing to facilitate the
development of partnerships between neighborhood organizations, government
and the private sector.
PIT – Prevention, Intervention & Treatment Programs actively promotes
collaborations between public and private organizations, citizen groups, and
other community-based organizations with its youth-oriented programming.
Through a multi-faceted approach, PIT programs seek to reduce crime levels
over time while encouraging the potential of local youth. The wide range of PIT
programming encompasses services for education, health, safety, and
employment for young people.
RFP – Request for Proposal is a method of bidding used when there are
subjective qualifications which must be met before you consider pricing. A RFP
gives the buyer a chance to evaluate subjective offerings such as the sellers
approach to a project, references, personnel assigned to the task and history
with similar projects. The City typically uses the Two-Step RFP Method in which
qualifications are submitted in one envelope and evaluated and pricing is
included in another envelope for comparison with those qualified. A RFQ is a bid
where qualifications are all that is submitted and price is determined by
negotiation with the selected vendor.
STF – Short Term Financing accounts for proceeds issued to acquire capital
equipment, building improvements and vehicles for the City.
UALR – University of Arkansas at Little Rock is a local university.
WBE – Women Business Enterprise for Caucasian females provide the
information, tools, networking opportunities and advice that have helped
hundreds of thousands of women start their own business.
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