Fill - Free fillable AnnualBudgetBook 2014



About the Cover: What makes a city a great place to live? According to Kiplinger

Personal Finance, good jobs, reasonably priced homes, quality schools, great

health care and manageable size are all essential parts of the mix. With our scenic

beauty, diverse community, cultural offerings and key employers—including the

state government, major healthcare institutions, and international industries—Little

Rock has the amenities of a larger city but is small enough that residents feel like a

strong part of the community fabric.

All of that caught the attention of Kiplinger, which named Little Rock the #1 Great

Place to Live. This honor afﬁrmed what those of us who call Little Rock home

already recognize: it is a great city for living, working and playing. It serves as a

testament to visionaries who have worked to position Little Rock as a leading city.

The cover of the City’s 2014 Annual Operating Budget features photographs of some

of the many things that make Little Rock the #1 Great Place to Live including our city

employees, diverse citizens, vibrant downtown, numerous amenities, and

outstanding employers. We realize this is an incomplete depiction of why Little Rock

is such a great place to live, because for each one of our citizens those reasons are

different, and that is what truly makes Little Rock the greatest place to live.

Downtown skyline photo courtesy of Paul Barrows

City of Little Rock, Arkansas 2014 Operating Budget

City of Little Rock

2014 Annual Operating Budget

Bruce T. Moore

City Manager

Prepared by:

Department of Finance

Sara Lenehan, Finance Director

LaVerne DuVall, Budget Officer

The enclosed 2014 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 2014 budget document and budget documents for

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.

The Government Finance Officers Association of the United States and Canada

(GFOA) presented an award for Distinguished Budget Presentation to the City of

Little Rock, Arkansas for its annual budget document for the fiscal year beginning

January 1, 2013.

In order to receive this award, a government unit must publish a budget document

that meets program criteria as a policy document, as an operation guide, as a

financial plan, and as a communications medium.

The award is valid for a period of one year only. We believe our current budget

document continues to conform to program requirements, and we are submitting it to

GFOA to determine its eligibility for another award.

This page left blank intentionally.

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 by Fund Responsibilities .................... 17

City of Little Rock Operating Fund Structure ..................................................... 18

City Manager’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

2014 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

Enterprise Funds ........................................................................................... 69

Internal Service Fund .................................................................................... 71

Fiduciary Funds ............................................................................................. 72

Debt Service Funds ....................................................................................... 74

2014 Long Term Forecast ............................................................................. 77

REVENUES

All Funds Operating Revenue Sources Graph .................................................. 81

All Funds Operating Revenue Summary ........................................................... 82

General Fund Summary of Revenue ................................................................. 83

All Funds Operating Revenue Detail ................................................................. 84

Revenue Trends ................................................................................................ 89

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

Other General Fund Budget Expenditures ......................................................116

Service Program Graph ...................................................................................117

Service Program Category ..............................................................................118

Public Safety Revenue and Expenditure Comparisons ..................................120

Public Safety Operating Expenditures as a Percentage of General Fund .....121

CAPITAL IMPROVEMENTS

Capital Funding. ...............................................................................................123

Capital Project Funds Provided by Bond Issues .............................................123

Capital Project Funds Provided by Other Sources ..........................................124

2014 Capital Improvements ......................................................................... 128

2014 Major Capital Projects ........................................................................ 129

Significant Routine Capital Expenditures ............................................ 129

Significant Non-Routine Capital Expenditures ..................................... 129

Significant Non-recurring Parks and Zoo Projects Funded

by the 2009A Capital Construction Revenue Bonds ...................... 130

Other Significant Non-Recurring Capital Improvements ...................... 131

Capital Funding Activity Graphs .................................................................. 140

DEBT MANAGEMENT

Debt Management ....................................................................................... 141

City’s Legal Debt Margin ............................................................................. 141

Debt Applicable to Debt Limit 2004 – 2013 ................................................. 142

Summary of Bond Indebtedness ................................................................. 143

Future Debt Service ..................................................................................... 144

GENERAL FUND DEPARTMENTS

Mayor ...............................................................................................................147

General Administrative ....................................................................................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

Parks and Recreation ......................................................................................227

River Market ....................................................................................................233

Golf. .................................................................................................................237

Jim Dailey Fitness and Aquatic Center ............................................................243

Zoo ..................................................................................................................249

Fire ..................................................................................................................255

Police ...............................................................................................................261

SPECIAL REVENUE FUND DEPARTMENT

Public Works Street .........................................................................................267

INTERNAL SERVICE FUND DEPARTMENT

Fleet Services ..................................................................................................273

ENTERPRISE FUND DEPARTMENTS

Vehicle Storage Facility ...................................................................................279

Waste Disposal ...............................................................................................285

APPENDIX

State and City Budget Statutes .......................................................................291

Statistical Information ......................................................................................295

Glossary of Key Budget Terms ........................................................................305

Glossary of Key Acronyms Terms ...................................................................312

LITTLE ROCK AT A GLANCE

Two hundred years ago, the first permanent settlement was established in what is now

known as Little Rock. Since 1812, Little Rock has grown from one person to become the

Capital City of Arkansas with a population of 193,524. The metropolitan area population is

699,757 with more than 1 million people living within 70 miles of Little Rock.

The City is named for La Petite Roche, a rock formation on the banks of the Arkansas River.

It created a natural harbor which made Little Rock an early center of business and

commerce. Today, that tradition continues as Little Rock is home to several large

corporations. Among the City’s major industries are technology, healthcare, retail,

manufacturing and government. The presence of these industries helps to explain the City’s

lower than average unemployment rate of approximately 6.7%.

New businesses and housing opportunities are bringing people back to the City’s core to

live, shop, work and play. The River Market district is home to many restaurants, shops

and offices as well as attractions such as the Clinton Presidential Center and Park, several

other museums, and an expanding nationally-recognized bike trail system. In addition, the

Main Street Creative Corridor, MacArthur Park area, SoMA (South Main) and renovation of

Robinson Center Music Hall are some of the other exciting projects in the City’s core.

Redevelopment continues in the City’s older neighborhoods and the City is experiencing

new growth in areas to the west and southwest.

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 2,700 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 five colleges, seven institutes

and the Graduate School serve more than 2,800 students. The University of Arkansas at

Little Rock (UALR) is a metropolitan university educating 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.

Situated along the southern bank of the Arkansas River, Little Rock is located where the

Delta meets the Ouachita and Ozark mountain ranges. With lakes and streams inside the

city limits and nearby, outdoor recreational options are almost unlimited. Residents and

visitors alike enjoy hiking, camping, boating, hunting, fishing, golf, tennis, swimming, and

soccer.

The Little Rock region 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.

Return to Table of Contents

Mayor Mark Stodola

Director Erma Hendrix

Ward One

Director Ken Richardson

Ward Two

Director Stacy Hurst

Ward Three

Vice Mayor Doris Wright

Ward Six

Director B.J. Wyrick

Ward Seven

Director Lance Hines

Ward Five

Director Brad Cazort

Ward Four

Director Joan Adcock

Position Ten

Director Gene Fortson

Position Nine

Director Dean Kumpuris

Position Eight

City of Little Rock

Board of Directors

Return to Table of Contents

City of Little Rock, Arkansas 2014 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 in the coming fiscal year,

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, the Mayor submits a recommended budget to the Board of

Directors. The Board of Directors conducts an extensive review of the

recommended budget and holds several public hearings to receive citizen input.

Once any necessary modifications are made, the Board of Directors adopts the

Budget Ordinance. Upon completion, the Budget Document is published.

The budget must be adopted on or before December 30. A calendar of events

for budget development activities for fiscal year 2014 is included in this document

to more adequately describe the budget development process.

The 2014 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 utilized to account for revenues and expenditures for the

regular day-to-day operations of the City. The primary sources of revenue for the

General Fund are local sales taxes, property taxes, and utility franchise fees.

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

 River Market

 Golf

 Jim Dailey Fitness & Aquatics

 Zoo

 Fire

 Police

The other major fund types are described below:

1. Special Revenue Funds – These funds are utilized to account for revenues

that are legally restricted to expenditures for specific purposes, e.g., street

fund and grant funded programs.

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 fund, vehicle storage facility and parking garages.

3. Internal Services Fund – Funds that provide services to other parts of the City

organization, e.g., motor pool, vehicle maintenance and insurance.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Payments to the Internal Services Fund are not reflected as transfers, but are

included as line items within the budgets of the departments in all operating

funds.

Operating Flow of Funds

Revenues are deposited into the General Fund as a result of specific activities.

For example:

General Fund Enterprise Funds

Property Taxes Service Rates

Sales Taxes Sanitation Fees

Licenses & Permits Compost Sale

Expenditures are made from the General Fund to support activities. 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 – Waste Disposal, Vehicle Storage, Facility and Parking

Garages.

 Personnel, supplies and materials, repairs and maintenance, contractual,

closure/post closure, depreciation, debt service, and transfers out.

Departments within the General Fund, Special Revenue Funds, and Enterprise

Funds make payments into the Internal Service Fund for Fleet operations and

vehicle and equipment maintenance.

Capital Budget

The Capital Budget consists of major capital projects, which often require more

than one year 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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

The completion of certain capital projects may be delayed for a period of time if

corresponding operating and maintenance funds are not available.

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. 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, each

Department’s organizational chart, mission statement, expenditure budget,

staffing summary, 2013 priorities and results, 2014 goals, and applicable service

measures are presented.

Major Categories of expenditures 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

Return to Table of Contents

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

Jon Honeywell 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

Return to Table of Contents

This page left blank intentionally.

Return to Table of Contents

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

RiverMarket

Golf

Jim Dailey Fitness and Aquatics

Center

Citizens

Mayor and Board of Directors

Boards and Commissions

Zoo

District Courts

City of Little Rock Organizational Chart

by Fund Responsibilities

Return to Table of Contents

This page left blank intentionally.

Return to Table of Contents

OVERVIEW

General Fund:

The General Fund 2014 Operating Budget includes several significant changes from

the original 2013 Operating Budget. The 2014 Budget and the 2013 Amended Budget

include separate property tax levies and State Turnback Funds dedicated to the closed

Police and Fire Pension Plans. The revenues are recognized in the General Fund and

then passed through to the Police and Fire Pension Plans as pension contributions

reflected in the Police and Fire Departments. The impact of this adjustment is

approximately $10.9 million to the 2014 Budget and $10.7 million to the 2013

Amended Budget. In prior years, this adjustment was reflected in the actual revenues

and expenses of the General Fund at year-end; however, it was not included in the

Annual Budget.

Little Rock citizens passed an additional one (1)-cent local sales tax in September

2011 that was effective 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. The City held several public hearings in each Ward to discuss priority needs

associated with Public Safety, Public Works, Jobs and Economic Development, Parks

and Recreation, Zoo and Tourism, and other priorities, including fleet replacement,

information technology needs, pension funding, and public transportation. The priority

needs were divided between on-going operating needs and capital needs. The five-

eighths (5/8)-cent permanent increase in sales tax for operations is reflected in the

FY14 Adopted Budget. The three-eighths (3/8)-cent temporary sales tax for capital

projects, which expires in ten (10) years (2021), is discussed in detail in the capital

section of the budget document. In addition, in a special election held on September

11, 2012, Little Rock citizens approved the issuance of capital improvement bonds not

to exceed $105 million for street and drainage improvements. Up to $73.5 million of

the bonds are dedicated to street improvements with the remaining $31.5 million

available for drainage improvements throughout the City. The bonds are secured by a

three (3)-mill ad valorem tax on taxable property located within the City of Little Rock.

The City issued $58,105,000 in bonds on July 24, 2013. A second series of bonds will

likely be issued in 2016 or 2017.

Sales Tax continues to be the leading revenue source for the City at approximately

52% of general fund revenues. The City’s sales tax is composed of a one and one-

eighth (1-1/8)-cent local tax on gross receipts, which includes the half (1/2)-cent sales

tax in effect since 1994, combined with the new five-eighths (5/8)-cent operating sales

tax effective January 1, 2012, as well as a per capita allocation of a one (1)-cent

County tax and State Turnback Funds. The three-eighths (3/8)-cent temporary sales

tax for capital projects is not reflected in the operating budget; however, it is reported

in a separate capital projects fund. Revenue from the operating portion of the new

sales tax is committed primarily to filling vacant Police Officer positions, supporting the

twelve (12) new Fire positions for the West Little Rock Fire Station that opened in

2012, maintaining grant-funded positions in the Police and Fire Departments and the

addition of Code Enforcement Officers. Also included is funding for neighborhood-

based/community initiatives of $5.5 million, increased funding for building

Return to Table of Contents

maintenance, expanded park maintenance, Zoo deferred maintenance, operations

and staffing, annual fleet replacement, information technology staffing and

maintenance, and new transit routes. Many of the initiatives supported by the new

sales tax were implemented during 2012 and will experience the second full year of

operation in 2014. Changes to the Arkansas Sales and Use Tax Law known as the

“streamlined sales tax” took effect beginning January 1, 2008. Sales tax revenues are

distributed based on where the purchaser takes receipt or delivery of the product or

service. In addition, local tax caps on most single transactions are no longer

applicable when City and County Sales and Use Taxes are collected. The local tax

cap continues to apply to the first $2,500 per item on the sale of motor vehicles,

aircraft, watercraft, modular homes, manufactured homes, or mobile homes.

Businesses, schools, governments and charitable organizations are able to recover

the tax paid on single transactions over the previous cap amount through a rebate

program. The program allows such tax payers a period of up to six (6) months from

the date of the transaction in which to claim the rebate. State Statute restricts the level

of tax information available to municipalities which makes forecasting sales and use

tax revenues very difficult. Growth in sales tax receipts compared to the same period

a year ago were volatile throughout the year. Based on growth of approximately

0.25% in the first ten (10) months of 2013, combined with a slight increase associated

with the slow recovery from the economic downturn and the recent opening of a Bass

Pro Shop in Southwest Little Rock, growth for 2014 was projected to be approximately

1.75%. Net of an anticipated decline in State sales turnback revenues, growth of

approximately 1.5% over the Amended 2013 Budget will be required to meet the 2014

sales tax budget of $96,123,400.

Franchise fees from local utilities comprise approximately 15% of general fund

revenues. Franchise fees from Entergy Corporation, the electric utility, decreased

approximately 1.7% in 2013 and are expected to decrease by 4% in 2014, due

primarily to the discontinuance of a rate adjustment associated with the utility’s exit

from a multi-state agreement in which it had operated for decades to equalize rates

among member states. Storm recovery charges passed on to customers and weather

impact rates and usage. Franchise fees from Centerpoint Entergy, the gas utility,

increased approximately 19% in 2013 with an increase in usage of approximately 15%

after decreasing 22.8% in 2012 primarily due to lower natural gas prices and a 10%

decline in usage. Revenues in 2014 from Centerpoint Entergy are expected to

increase approximately 2.25% from the Amended 2013 Budget. Franchise fees from

telecommunication companies are expected to decrease approximately 3.75% after

several years of decline due to on-going competition from wireless companies. There

are scheduled rate increases included in the budget for Central Arkansas Water and

Little Rock Wastewater. Central Arkansas Water announced a rate increase of

approximately 3.9% in 2013 followed by an additional 4% in 2014. In addition, Little

Rock Wastewater rates increased approximately 8% in 2013, and are scheduled to

increase 7% in 2014 and 4.75% in 2016 to comply with the terms of the Sierra Club

lawsuit to reduce sanitary sewer overflows in Little Rock. Residential customers, on

average, will experience lower rate increases of approximately 2.5% and 4.75% in

2014 and 2016 respectively.

Property Tax revenues account for approximately 14% of General Fund revenues.

Little Rock recently received its Original Charge for 2013 Property Taxes to be

Return to Table of Contents

collected in 2014. The Original Charge is approximately 2.4% over last year’s value

and represents the total amount assessed on real estate and personal property for the

previous year. The 2014 Budget reflects an increase in Property Tax revenues of

approximately 1.7% from the final amended 2013 Budget. In addition, the 2014

Budget and the 2013 Amended Budget include the separate 1-mill property tax levies

dedicated for the Police and Fire Pension Plans as discussed previously. I am pleased

that overall property values in Little Rock were maintained during the recent economic

downturn. The City has not experienced the decline in values that were prevalent in

other parts of the country.

City employees have demonstrated their dedication and professionalism by providing

quality service to the citizens of Little Rock. The General Fund Budget supports 1,669

full-time equivalent (FTE) positions, a net increase of thirty (30) FTEs compared to

2013 staffing levels. The staffing additions include twenty (20) Police positions

previously funded by a grant award under the American Recovery and Reinvestment

Act COPS Program. In addition, special projects and grant awards support forty-one

(41) employees. However, approximately 100 of the budgeted General Fund positions

were vacant during 2013. This represents a significant improvement over the 152

budgeted General Fund positions that were kept vacant in 2011. With the passage of

the new sales tax, positions were filled and new positions were added in 2012 and

2013, particularly in the areas of Public Safety and Parks and Recreation. The 2014

Operating Budget expenditures include $137,290,586 in personnel cost, net of an

anticipated $5 million in savings from authorized but vacant positions. Police, Fire and

AFSCME personnel covered by labor agreements will receive a pay increase of 2.5%.

An allocation for non-uniform non-union employees of 1.5% was included in the

budget as well. Health insurance costs will increase approximately 6.4%, primarily

due to taxes and fees associated with implementation of the Affordable Care Act. The

City is increasing its emphasis on wellness programs again in 2014 to mitigate cost

increases. Employees that do not take advantage of wellness initiatives will share in

the cost of future health insurance benefit increases. Benefit changes approved by

the State Legislature increased pension costs slightly for Fire and Police uniformed

personnel. Pension costs increased from 18.58% to 19.58% of payroll for uniformed

Fire personnel and from 15.23% to 16.23% of payroll for uniformed Police personnel.

In addition, the City merged administration of the closed local Police Pension Fund

with the LOPFI plan which will require an additional contribution of 9.2% of payroll for

uniformed Police personnel. However, the additional contribution will not result in any

additional cost to the City. The dedicated 1-mill property tax levy, annual City sales

tax contribution of $500,000, and other dedicated fines and fees are expected to fund

the 9.2% contribution. Pension costs for Court Clerks decreased slightly from 14.88%

to 14.74%. The City will implement a new defined benefit pension plan for non-uniform

personnel on January 1, 2014. The plan resulted from a yearlong review of options to

improve the retirement plan for non-uniform employees. The City will contribute 9%

of salary to the plan, matched by employee contributions of 4.5%. Vacant positions

are budgeted at the mid-range salary for the position’s grade, providing some budget

flexibility in the recruiting process. Overall, with the changes in salary, benefits and

the increased number of filled positions, the 2014 Budget for personnel cost will

increase approximately 3% from the Amended 2013 Budget. The adjustment to

include the pension contributions to the closed Police and Fire Pension Plans funded

by the separate property tax levies and State Turnback Funds is responsible for an

Return to Table of Contents

increase in personnel cost of approximately 10% from the Original 2013 Budget. The

total increase in personnel cost from the Original 2013 Budget is approximately 13%.

Fleet and fuel costs are projected to decrease approximately $65,000 in 2014. The

2014 Fuel Budget is based on estimated unleaded and diesel fuel per gallon prices

averaging $3.20 and $3.25 respectively. The cost per gallon of fuel has decreased

with the utilization of new fuel blends. In addition, the City is opening a new

Compressed Natural Gas Station (CNG) in 2014 and is converting some vehicles to

CNG. The budget for fleet parts increased due to the aging fleet. However, as the

annual fleet replacement schedule is resumed with the passage of the sales tax, repair

and maintenance cost will be reduced.

The City’s 2014 allocation for outside agency contributions increased by

approximately $326,000 compared with the 2013 Budget. The increase is associated

with the Central Arkansas Transit Authority (CATA) Bus and River Rail operations.

Two (2) new routes were added to bus service in 2013 servicing the John Barrow

Neighborhood and Southwest Little Rock, including Pulaski Technical College.

The City issued a $7.7 million short-term financing note in 2013 to accelerate public

safety projects associated with the three-eighths (3/8)-cent sales tax for capital

projects. Short-term financing notes are authorized under Amendment No. 78 to the

Arkansas Constitution for the acquisition, construction and installation of real and

tangible personal property having an expected useful life of more than one (1)-year.

The notes are repaid over a period of five (5) years from general revenues. The

principal portion of the new note will be repaid with proceeds of the three-eighths (3/8)-

cent sales tax for capital projects. The interest payments are included in the General

Fund Budget. Debt service payments will actually decrease by approximately

$1,073,000 in 2014 due to the retirement of previous short-term notes in 2013.

Funding of the Pulaski County Jail was continued in order to provide space for

prisoners in accordance with the City’s primary focus on Public Safety. In addition, an

extra allocation is available from a $20 local jail fine to contribute toward operations

for expanded Pulaski County Jail space if needed.

A Homeless Services Task Force was established in 2006 to end chronic

homelessness within our community. The City of North Little Rock has partnered with

Little Rock to financially fund the Day Resource Center. The services provided to

homeless individuals and families are focused on finding housing, job referral, and

case management services, medical, dental and psychiatric assistance. In addition,

both municipalities are working with the various support groups in Central Arkansas

as part of the on-going process to address the needs of homeless individuals and

families. In 2011, the City acquired a building on Confederate Boulevard in Little Rock

for a permanent Day Resource Center. The new Jericho Way Day Resource Center

opened in 2013 with continued operating support from Little Rock and North Little

Rock.

The City is appropriating approximately $5.5 million for Children, Youth and Family

Programs, including youth employment, skills center funding, and re-entry

programming in 2014 as part of City’s emphasis to foster and enhance youth and

Return to Table of Contents

community development. City Staff will continue to work with community groups,

neighborhood associations, the faith-based community and other groups to ensure

resources are targeted appropriately. In addition, the City implemented an in-house

pilot program to train and utilize disadvantaged persons for the construction and

maintenance of sidewalks in conjunction with the skills center and re-entry

programming. The program was extremely successful and will be continued in 2014.

In addition, Community Programs Staff is evaluating other opportunities for expansion

of the program utilizing entry-level positions available in other City Departments.

The 2014 Budget includes a contingency allocation of $1 million or .54% of General

Fund revenues. The City of Little Rock’s Management Team will continue to manage

the City in a sound and fiscally prudent manner while striving to deliver the quality and

level of service that the citizens of Little Rock expect with available resources.

2013 Accomplishments

Little Rock Police Department: The Little Rock Police Department was awarded its

sixth certificate of accreditation with the Commission on Accreditation for Law

Enforcement Agencies on March 21, 2013, for an additional three (3) years. This

designation is afforded to premiere agencies and has established the Little Rock

Police Department as a model for other agencies seeking accreditation. Construction

began on the 12

Street Station with a completion date of mid-July 2014. The 311

System has greatly increased service delivery to the citizens of Little Rock. A total of

103,581 requests for City services were made utilizing the 311 System. Recruit School

#78 graduated thirty-five (35) new Officers in December 2013. Five (5) Certified Officer

Accelerated Training (C.O.A.T.) Schools were held during 2013, with fourteen (14)

Officers graduating. An additional seven (7) C.O.A.T. applicants are currently being

processed. A Recruit School is scheduled to begin mid-July 2014, with twenty-five

(25) recruits.

Little Rock Fire Department: The Little Rock Fire Department continued to provide

quality services, responding to more than 27,042 fire and emergency calls during

2013. The Department purchased land in Southwest Little Rock for construction of

Fire Station #24. Funding for the land was provided through the City of Little Rock tax

initiative. Divisions of the Fire Department instituted numerous staff training and

outreach programs during 2013 including a Staff Certification Program for Fire

Apparatus Engineers for existing driver operators and Firefighters; instituted a “Don’t

Text and Drive Campaign”; implemented a mass smoke alarm distribution campaign,

distributing smoke alarms to targeted demographics including the elderly and low

income; and conducted service user surveys to evaluate the services of the

organization through performance measures. Other programs instituted by Fire

Administration include the launch of the Junior Fire Cadet Program in conjunction with

the Little Rock School District; implementation of mandatory Post Incident Analysis of

all large loss incidents; and established a Fire Department Chaplaincy Program with

two (2) civilian volunteers to assist the organization when needed. The Department

continues to move forward with the accreditation process through the Center for Public

Safety Excellence.

Return to Table of Contents

Public Works: In 2013, Public Works Operations Staff responded to 7,528 service

requests via the 311 service request system and swept 20,773 curb-miles of streets.

Additionally, staff administered a successful Sidewalk Program, utilizing

disadvantaged citizens re-entering the workforce. Civil Engineering oversaw the

commencement of the first year in a three (3)-year cycle of Capital Sales Tax and

2013 Capital Bond Issuance projects.

Fleet Services: The City of Little Rock Fleet Services Department once again

achieved national recognition as being among the 100 Best Fleets of North America.

Additionally, Fleet Services has continued to work towards opening a publicly

accessible compressed natural gas fueling station, with an anticipated opening of

March 2014.

Finance: The Finance Department obtained the Government Finance Officers

Association (GFOA) Certification of Recognition for the 2013 Budget Presentation and

the GFOA Certificate for Excellence in Financial Reporting for the 2012

Comprehensive Annual Financial Report. The Grants Division provided assistance to

other Departments, component units, non-profit organizations, and neighborhood

organizations of the City in training, writing, obtaining, monitoring and reporting on

grant awards. In addition, the Department provided quarterly reporting to the Little

Rock Citizens Evaluation of New Tax (LRCent) Committee on the status of the new

local sales tax and on progress toward completion of capital projects authorized under

the three-eighths (3/8)-cent portion of the tax. In July 2013, the Finance Department

facilitated the issuance of $58,105,000 in Limited Tax General Obligation Capital

Improvement Bonds for street and drainage improvements. The City’s purchasing

manual was updated and the Finance Department web page was updated to include

helpful documents and detailed tax and revenue information for residents.

Information Technology: The Information Technology Department completed a

Business Continuity Plan for the Department; developed and implemented a web-

based system for the City Impound; assisted the Police Department with the 911

phone system upgrade; and replaced 220 of the oldest PCs on the City network which

benefited all City Departments.

Human Resources: The Human Resources Department implemented a new Defined

Pension Plan for non-uniform employees. Pension enrollment meetings were held for

all impacted employees where employees were notified of their election options. A

new Fair Labor Standards Act questionnaire was developed for employees to

complete as part of their annual performance evaluation. A salary and benefits survey

was conducted. Safety programs were presented. The Department continues to

monitor the Patient Protection and Affordable Care Act (PPACA) to ensure compliance

for the City’s health insurance program that is offered to full-time employees.

Parks & Recreation: The Centre at University Park was opened and dedicated on

September 28, 2013. The new facility is a 15,000 square-foot state of the art building

that includes a webinar room, art and crafts room, ceramics and kiln area, game room,

classrooms, aerobics and dance room with hardwood floor, conference room,

kitchenette, office space, and banquet hall with audio/visual teleconferencing access.

The opening of this facility returned to the community a valuable resource that was

Return to Table of Contents

lost when it burned in October of 2009. In addition, the Hindman Golf Course greens

were reconstructed and reseeded in 2013. The clubhouse was renovated and the

course was reopened to the public on September 12, 2013. The Department launched

its first “on-line” registration opportunity for summer playground participants at all

seven (7) of its playground sites. This program was very successful with over 97% of

the 1,200 program participants enrolling via on-line registration. Little Rock Parks and

Recreation improved its website to make it more user friendly and descriptive of

programs and activities. The Little Rock Marathon increased its participation by 10%.

Parks were maintained at a Class “B” level (mowed one (1) time every ten (10) work

days). In 2013, the Department’s “Lights on After School” initiative was again

successful in that it continues to promote the critical importance of quality afterschool

programs in the lives of children, their families and community. In addition, a detailed

inspection of every playground within the parks system was conducted.

Planning & Development: The Planning & Development Department coordinated

with the City Beautiful Commission and the Board of Directors on the adoption of an

important amendment to the Landscape and Tree Protection Ordinance related to the

Tree Restoration for Environmental Enhancement Fund. In addition, a package of

changes to the Future Land Use Plan for the area south of Interstate 30 was approved.

Nominations of the Dunbar Neighborhood and several structures around the City were

made and listed on the National Register of Historic Places. The 2012 International

Existing Building Code was adopted by the Board of Directors.

Little Rock Zoo: The Little Rock Zoo enjoyed a successful year in 2013. A baby

penguin and four (4) new tiger cubs were born. These births contributed to the survival

of critically endangered species. In addition, the Zoo had strong guest attendance

numbers. The Zoo continued implementation of the 2011 tax referendum by hiring

new staff and completing important new capital projects including an upgrade to the

tiger exhibit, upgrades to Zoo horticulture, a new shade structure for the great ape

exhibit, and other general improvements. The Zoo also acquired two (2) new residents

– elephants Sophie and Babe – from the Niabi Zoo.

Housing & Neighborhood Programs: During 2013, the Housing and Neighborhood

Programs Department hired one (1) Senior Code Enforcement Officer and twelve (12)

new Code Officers. In addition, a training program was implemented for new and

existing Code Officers. Little Rock Animal Village adoptions totaled 1,618 animals

during the year, which is an increase of eighty-nine (89) animals from the previous

year. The Animal Village opened the City’s third dog park during 2013.

Community Programs: The Community Programs Department initiated planning for

Departmental allocation of new revenues in collaboration with community partners.

The Department implemented a summer jobs training component for returning youth

to learn money management skills. In addition, the Department provided staff support

for the Children, Youth, and Families Commission in strategic planning and recognized

all area National Merit Scholars with a reception, program, and certificates.

Vehicle Storage Facility:

The City of Little Rock Vehicle Storage Facility amended

the Little Rock Transportation Code, addressing taxicab driver permit applicants with

a felony conviction in their background. Additionally, staff from the Vehicle Storage

Return to Table of Contents

Facility attended the International Association for Transportation Regulators (IATR)

conference.

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. The 2014 Budget includes a contingency allocation of an

additional $1 million. Following the completion of the 2013 audit, the City’s

management team will determine the amount of funds available to increase the

reserve, with the intent of gradually increasing the Restricted Reserve to achieve 10%

of General Fund revenues in the next few years.

2014 Goals

 In coordination with the Mayor and City Board, staff will have a major focus on

completion of projects funded by the new sales tax. Staff will constantly track,

monitor, and report on capital projects funded by the sales tax and will

maintain a detailed tracking system on the City’s web site, www.littlerock.org.

 Continue quarterly review meetings with the Little Rock Citizen Evaluation of

New Tax (LRCent) Committee to review expenditures and progress toward

initiatives supported by the new one (1)-cent sales tax. These meetings will

provide an additional layer of accountability and transparency to tax payers.

 Continue to implement the street and drainage sales tax plan for the 2013 -

2015 infrastructure improvement cycle established per the Ward community

meetings.

 Complete construction and open the 12

Street Police Station.

 Execute an agreement to lease or purchase property for the West Little Rock

Police Substation.

 Complete the land acquisition for the Southwest Little Rock Fire Station.

 Continue the development of the West Central Community Center.

 Continue the City’s focus on economic development and sustainability.

 Provide $5.5 million in funding for Children, Youth, and Family Programs,

including youth employment, skills center funding, and reentry programming,

to continue the program to train and employ disadvantaged persons for

construction and maintenance of sidewalks, and to explore opportunities for

expanding the program to include other entry level positions.

 Continue progress on street and drainage improvement projects funded by the

2013 Capital Improvement Bonds.

 Implement the new non-uniform defined benefit pension plan.

Return to Table of Contents

Economic Outlook

The primary challenge facing the City of Little Rock remains providing a full

complement of services that satisfy the needs of citizens in the midst of an uncertain,

but stabilizing, economic climate. While the economic recovery continues, it remains

slow and fragile.

The latest comparative figures for the City of Little Rock show unemployment at 6.7%,

compared with a U.S. average of 7.4%, according to data from the United Stated

Department of Labor, seasonally adjusted for local figures by Metroplan. The United

States economy gained jobs in 2012 and 2013. Per Metroplan, the region’s 2.5%

employment growth from 2012 to 2013 was it strongest showing in over a decade,

bringing total employment to 346,800 - still below its prerecession total of 347,900 in

2008. Little Rock remains a vital employment center, accounting for approximately

53% of all jobs, by place of work, in the Little Rock-North Little Rock metropolitan

areas. A large component of the City’s workforce is in the areas of health care,

education and public administration. These sectors are less vulnerable to national

employment trends.

Little Rock’s housing markets have felt the boom-bust cycle of recent years; however,

they have been less severely affected than the U.S. average. Single-family housing

permits began to rebound during 2012, moving to an average of thirty (30) monthly;

the highest level since 2008. Permits for single-family units were 353 in 2013 after

increasing to 395 in 2012 from 328 in 2011; still far below the 700-plus permits that

occurred annually 2003-2007. Multi-family housing construction slowed in 2013 to

265 units, compared with 1,022 units in 2011. However; on August 1, 2013, Moses

Tucker Real Estate announced plans to redevelop the old Arkla Gas Building in

Downtown Little Rock, converting it into upscale apartments by spring 2015. The $13

million project will be called MacArthur Commons and will include eight-four (84) units

at the corner of East Capitol and River Market Avenues.

Commercial property construction continues to show strong growth. One of the most

exciting developments is the new Bass Pro Shop that opened in Little Rock on

November 13, 2013. The 120,000 square-foot location is at Little Rock’s Gateway

Town Center, a 169-acre project at the northwest corner of Interstates 30 and 430 in

Southwest Little Rock. In addition, plans have been announced to open an outlet mall

at the same location with approximately eighty (80) retail stores, bringing

approximately 1,400 jobs to the area. Construction is expected to begin in the summer

of 2014 with an opening in 2015.

The Central Arkansas Library System opened the Hillary Rodham Clinton Children’s

Library and Learning Center on 10

Street in Midtown Little Rock in March 2013. The

30,000 square-foot facility includes a computer lab, greenhouse, teaching kitchen and

theater along with a collection of more than 21,000 books, DVDs and CDs. The library

was funded by a bond issue approved by voters in 2007.

Construction began on a new 72,000 square-foot, $18 million medical office building

in Midtown Little Rock in May 2013. The Midtown Medical Office Building is expected

Return to Table of Contents

to be completed in May 2014. The state-of-the-art medical office will be located on

South University Avenue; an area that has been an anchor for the medical community.

In August 2013, the Little Rock City Board authorized $60 million in bonds for Dassault

Falcon Jet’s expansion at the Bill and Hillary Clinton National Airport. The French

private jet company plans to invest $60 million over the next three (3) years in

refurbishment and new construction at its finishing plant operations at Adams Field.

The new Arcade Building in the River Market opened in the fourth quarter of 2013.

The $17 million project is a joint venture between the Central Arkansas Library System

and Moses Tucker Real Estate and contains retail space, a 325-seat theater, a

restaurant and office space. The building is located at the corner of Clinton and River

Market Avenues. Dr. Bobby Roberts, Central Arkansas Library System Executive

Director, announced an agreement with the Little Rock Film Festival and its institute

to be the host facility for the nationally-acclaimed Little Rock Film Festival.

In October 2013, LM Wind Power, the Danish blade manufacturer for wind turbines,

announced that it would be adding more than 850 jobs to its U.S. manufacturing

operations, which will bring employment at its Little Rock plant to approximately 400.

“The company continues to expand significantly into next year, expecting to employ

around 1,200 people in the US in 2014,” it said. Staff is being added at factories in

Grand Forks, North Dakota and in Little Rock after Congress extended the Production

Tax Credit late last year.

Finally, in December 2013, CARTI held a ground-breaking ceremony for a new $90

million treatment facility adjacent to the Woodland Heights Retirement Community on

Riley Drive in Little Rock. The 170,000 square-foot non-profit Cancer Care Center will

offer medical, surgical and radiation oncology, diagnostic radiology, and hematology

services.

The City’s long-term outlook remains bright; most indicators continue showing

competitive advantages in the local metropolitan area. Job losses in some sectors

have been balanced, even in recession, by gains in areas with future potential. As

indicated above, economic projects are in development in all areas of the City – from

Downtown, to Midtown, Southwest Little Rock and West Little Rock.

Little Rock’s strong business environment and quality of life have been recognized by

several national publications. In July 2013, Little Rock was named “#1 of America’s

10 Great Places to Live” by Kiplinger’s Personal Finance. The rankings place an

emphasis on small and mid-size cities, considering metro areas with a population of

one million or less that have good jobs, reasonably priced homes, decent schools and

access to great health care. Little Rock is very proud of this ranking and features

some of the reasons Little Rock is a great place to live, work, and play on the cover of

this budget document.

In August, Forbes Magazine ranked Central Arkansas #32 on its list of “Best Places

for Business and Careers.” Central Arkansas is recognized for a diverse economy

and being home to companies like Stephens Inc., Windstream Corporation, Acxiom

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

Return to Table of Contents

City of Little Rock, Arkansas 2014 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 2014 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.

Return to Table of Contents

The Budget Process

City of Little Rock, Arkansas 2014 Operating Budget

THE BUDGET PROCESS

The City’s annual budget is the result of a thorough, public process. The budget

projects all receipts and disbursements, the level of governmental services to be

provided, and the method of distributing cost and services to the various

segments of the community. The budget process includes an evaluation of

community needs and reflects priorities established by the Mayor, the 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 Management Team had financial planning work sessions to facilitate budget

and capital project planning. The work sessions focused on revenue outlook,

trends, revenue issues, priority expenditures, expenditure issues, capital projects

and debt for capital projects.

The financial guidelines and policies that serve as the framework for the financial

operation of City government and the basis for budget development are

contained in the financial section of the budget document.

The budget process begins with the City Manager’s assessment of the goals and

initiatives of the Mayor and the Board of Directors. A budget package prepared

by the Finance Department is then distributed to the Department Heads. The

package includes general guidelines from the City Manager with budget reports

that include initial revenue projections, prior year expenditures, current year

budgeted and actual year-to-date expenditures for all operating accounts, a

listing of capital projects, and a budget preparation calendar. The Internal

Services Fund provides projected vehicle maintenance, labor and fuel charges to

each user Department. Budget staff provides training sessions on the budget

process and budget monitoring throughout the year as needed. Departments

submit their expenditure requests to the Finance Department for an initial review.

The City Manager conducts internal budget hearings with each Department to

review goals, projected revenues and expenditures, desired program initiatives,

and capital needs. Budget requests are modified based on the results of the

internal hearings. The Finance Department compiles all of the requests and

recommends any additional modifications necessary in order for the City

Manager to present a balanced budget recommendation to the Mayor for review.

The City Manager reviews program funding recommendations with the Mayor

and discusses associated revenue and expenditure assumptions in detail. The

Mayor and City Manager make modifications to reflect any additional priorities.

The Mayor and City Manager then conduct a budget workshop with 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 went 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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

grants or bond issues were considered. The total costs of each project and the

sources of funding required to finance each project are estimated. The FY14

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.

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 relation to the performance of 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 2014 Budget

The 2014 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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 typically 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 2014 budget follows:

June-July Mayor and City Manager provided general direction

and guidance for operating and capital budgets.

August

Initial revenue and personnel costs budgets were

developed, programs were assessed; new

programs and capital budget requests were

submitted.

September Initial health insurance rates and Waste Disposal

rates were assessed.

September-October Department Heads prepared and submitted budget

requests to the 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

change from prior year. The Board adopted the

2014 budget ordinance.

AMENDING THE BUDGET

During the fiscal year, adjustments may be required to refine the original 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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Transfers in excess of $50,000 must be submitted to the Mayor and Board of

Directors for approval.

 Requests for new appropriations may be submitted by the City Manager or at

the direction of the Mayor or Board of Directors and require authorization by

Board Ordinance.

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 budget policies that are designed to

accomplish specific objectives and enhance the budget process. These policies

include:

 The 2014 budget includes 2.5% salary increases for members of the

American Federation of State, County and Municipal Employees (AFSCME),

the International Association of Fire Firefighters and the Fraternal Order of

Police positions, based on agreements in effect under current multi-year

contracts. In addition, step and grade increases are budgeted in accordance

with union agreements. All three (3) union agreements will open for

negotiation in 2014. Salary increases for non-uniform non-union employees

were budgeted at 1.5%.

 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 utilized to reduce personnel budget

allocations by department.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

 The City utilized the in-house payroll system to aid in the development of the

budget for salary and benefit costs for 2014. 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.

 The Fleet Services Internal Service Fund develops an expenditure budget for

vehicle maintenance and fuel which is allocated to departments based on the

number of assigned vehicles, service history, and prior fuel utilization. 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 calculated personnel cost or

Internal Service Fund budget allocations, and are instructed not to make

funding requests for new programs without the approval of the City Manager.

For 2014, departments were authorized to implement priority needs and

specific new positions supported by the new sales tax, which became

effective in 2012, and to fill key vacant positions.

These policies are designed to ensure that operating departments have sufficient

funds available to support programs and services, and to mitigate the need for

budget reductions during the course of the fiscal year.

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 budgets are developed in accordance with specific federal guidelines,

including obtaining required citizen input, and are then presented to the Mayor

and Board of Directors for final approval.

Component Units develop separate budgets for approval by their respective

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 the associated 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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 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 the

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.

Return to Table of Contents

Financial Structure

City of Little Rock, Arkansas 2014 Operating Budget

LITTLE ROCK'S FINANCIAL STRUCTURE

Cities in Arkansas derive the 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

on behalf of 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. In addition, parking

meter revenues and reimbursement for street cuts are 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 Grant awards are reported in

this fund.

Community Development Block Grant Fund – This fund receives

Federal block grants utilized primarily for street improvements, community

services and community center operations.

Neighborhood Housing Special Project Fund (NHSP) – This fund

accounts for the proceeds of the Community Development Block Grant –

Section 108 Guaranteed Loan Program and other City funds that are

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

utilized to provide housing and housing assistance to qualifying citizens

and to improve neighborhood infrastructure.

Home Investment Partnership Fund (HIPP) – This fund accounts for

funding received from the U.S. Department of Housing and Urban

Development 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. The proceeds of the special levies are accounted for

in debt service funds to be utilized for this purpose. There is a

corresponding capital projects fund established for each bond issue.

2002 Capital Improvement Junior Lien Revenue Bonds – The 2002

Capital Improvement Junior Lien Revenue Bonds were issued to finance

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.

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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

2009A Capital Improvement Construction Revenue Bonds and 2009B

Parks and Recreation Capital Improvement Refunding 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

2009B Bonds were issued for the purpose of refunding the City’s

outstanding Capital Improvement Revenue Bonds (Parks and Recreation

Projects) Series 1998A. The 2009A and 2009B bonds are special

obligations, payable solely from the revenues derived from the operation

and ownership of the zoo, parks and recreation facilities.

2012 Library Construction and Refunding Bonds – 2012 Library

Construction and Refunding Bonds are limited obligations payable through

2032. 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, to refund the

City’s outstanding Library Construction Bonds, Series 2004A, and to pay

the cost of issuance of the bonds. The bonds are limited tax obligations

payable solely from a 0.9 mill annual ad valorem tax.

2012 – 2021 Capital Project Fund – This fund is utilized to account for

the proceeds of a 3/8 cent ten (10) year capital tax to fund new Fire and

Police facilities, a new emergency communications system, economic

development infrastructure, including improvements at the port and

funding for a technology park, capital improvements for Park and Zoo

facilities, information technology projects and vehicles and equipment.

The tax went into effect on January 1, 2012 and expires on December 31,

2021.

2013 Limited Tax General Obligation Capital Improvement Bonds –

On September 11, 2012, citizens of Little Rock approved the issuance of

$105 million in Capital Improvement Bonds for the purpose of Street and

Drainage infrastructure improvements. The 2013 Limited Tax General

Obligation Capital Improvement Bonds in the amount of $58,105,000

issued July 24, 2013 were the first series of bonds issued for this purpose.

These bonds are secured by all proceeds derived from a separate 3-mills

annual ad valorem tax on all taxable real and personal property located

within the City.

Short Term Financing – This fund 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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 garage facilities.

FIDUCIARY FUNDS CONTROLLED BY BOARDS OF TRUSTEES

An important benefit for City employees is a retirement plan. The City

participates in the state Local Police and Fire Retirement System (LOPFI) for all

uniformed employees hired after January 1, 1983. In addition, the following

retirement funds are administered by the City and cover substantially all other

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 a dedicated property tax levy 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:

Little Rock Wastewater Utility

Little Rock National Airport

Little Rock Advertising & Promotion Commission

Little Rock Port Authority

Metropolitan Emergency Medical Services (MEMS)

Central Arkansas Transit Authority

Arkansas Museum of Discovery

Arkansas Arts Center

Central Arkansas Library System

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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, which 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

In addition, this budget does not include certain multiple-employer, defined

benefit pension funds administered and trusted by independent fiduciary agents

and in which certain employees participate.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

FISCAL POLICIES

A. OPERATING MANAGEMENT

1. All City departments 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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

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.

5. The City will not use long-term debt to finance current operations.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 several years, the City has not been able to meet their goal. The

restricted reserve is currently $9,418,000. The Board will consider

increasing the restricted reserve based on the net operating results for

2013.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 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. 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 Pulaski Area Geographical Information System (PAGIS) 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.

Jack Stephens Youth Golf Academy/First Tee of Central Arkansas has a

nine (9) hole regulation golf course, nine (9) hole par three (3) golf course, full-

service driving range, practice putting green, full-service pro shop and indoor

teaching facilities. The purpose of this facility is to impact the lives of the young

people of Central Arkansas by providing educational programs that build

character, instill life-enhancing values and promote healthy choices through the

game of golf. The facility provides an opportunity for Central Arkansas’ young

people to learn the game of golf regardless of their socio-economic status.

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

The Metro Little Rock Alliance (MLRA) is a twelve-county economic

development organization representing a population of a million people including

Little Rock. It was created to cultivate regional growth and prosperity throughout

the area. The MLRA markets Little Rock and the region’s strengths and

advantages to prospective companies and the site location consultants for the

purpose of attracting investment and creating jobs.

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.

APPROPRIATIONS FOR OTHER AGENCIES

2012 2013 2014

Budget Budget Budget

Central Arkansas Transit $7,511,153 $8,208,468 $8,534,663 (1)

County Regional Detention Center 1,463,000 1,050,000 1,050,000 (2)

Arkansas Arts Center 300,000 400,000 400,000

Museum of Discovery 200,000 200,000 200,000

Chamber of Commerce 200,000 200,000 200,000

Metroplan 163,484 178,042 178,042

Downtown Partnership 125,000 160,000 160,000

PAGIS 129,500 136,300 135,800

Metro Little Rock Alliance 100,000 100,000

First Tee 99,750 91,500 91,500 (3)

County Bond Payment 56,100 56,100 56,100

St. Vincent 25,381 25,381 25,381

LR City Beautiful Commission 2,500 2,500 2,500

Total $10,275,868 $10,808,291 $11,133,986

(1) The 2013 CATA increase is primarily associated with two new routes.

(2) The allocation for the jail was reduced by $413,000 to the amount required by the

interlocal agreement. The difference in jail funding is made up by the allocation of

funds available from a $20 local jail fine available for supplemental jail funding.

(3) Adjusted to reflect the consolidation of the Park and Zoo Enterprise Funds with

the General Fund and includes the Golf contribution to First Tee.

Return to Table of Contents

This page left blank intentionally.

Return to Table of Contents

Budget Summaries

City of Little Rock, Arkansas 2014 Operating Budget

BUDGET SUMMARIES

The following schedules summarize the audited 2012 operating results, the 2013

unaudited operating results, and the approved 2014 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 (6) 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;

 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.

Return to Table of Contents

Enterprise Fleet

General Street Funds Services Total

Revenues

General Property Taxes $26,548,180 $5,473,400 $32,021,580

Sales Taxes 96,123,400 96,123,400

License and Permits 10,509,200 291,240 10,800,440

Intergovernmental 6,353,442 12,100,000 18,453,442

Charge for Service 11,245,641 10,000 20,834,217 13,144,531 45,234,389

Fines and Fees 3,199,875 0 3,199,875

Utility Franchise Fees 27,686,000 27,686,000

Investment Income 50,000 5,000 10,100 65,100

Miscellaneous 767,900 50,000 450 818,350

Transfers In 1,780,892 1,725,296 0 3,506,188

Total Revenues 184,264,530 19,363,696 21,136,007 13,144,531 237,908,764

Expenditures

Personnel 137,290,586 9,983,570 5,994,339 3,686,321 156,954,816

Supplies and Material 6,403,155 1,176,055 1,713,850 6,694,650 15,987,710

Repairs and Maintenance 6,796,658 2,784,328 3,165,484 249,875 12,996,345

Contractual 20,914,528 2,890,856 5,101,066 2,399,642 31,306,092

Closure/Post Closure 247,945 247,945

Capital Outlay 380,000 1,680,000 2,060,000

Depreciation and Amortization 2,306,200 105,200 2,411,400

Debt Service 1,323,343 737,900 2,061,243

Transfers Out 11,156,260 848,887 1,934,459 13,939,606

Total Expenditures 184,264,530 19,363,696 21,201,243 13,135,688 237,965,157

Net Change in Fund Balance 00(65,236) 8,843 (56,393)

Fund Balances - Beginning 18,374,206 3,600,174 15,984,256 2,332,682 $40,291,318

Fund Balances - Ending $18,374,206 $3,600,174 $15,919,020 $2,341,525 $40,234,925

2014 Operating Funds Budget Summaries

This presentation includes restricted reserves of $9,418,000 in the General Fund.

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

$180,000,000

$200,000,000

General

Fund

Street Fund Enterprise

Funds

Fleet

Services

Fund

Revenues

Expenditures

Return to Table of Contents

Police

$67,200,859

36.47%

All Other

$23,397,750

12.70%

Property

Taxes

$26,548,180

14.41%

Utility

Franchises

$27,686,000

15.03%

Sales Taxes

$96,123,400

52.17%

Transfers

$11,156,260

6.05%

General

Government

$20,296,290

11.01%

Fire

$45,774,586

24.84%

Uses of Funds

for 2014

Sources of Funds

for 2014

FY 2014 GENERAL FUND

Parks &

Recreation

$9,739,691

5.29%

All Other

$23,608,043

12.81%

Zoo

$6,488,801

3.52%

Licenses &

Permits

$10,509,200

5.70%

Return to Table of Contents

INTERNAL DEBT

GENERAL SPECIAL CAPITAL ENTERPRISE SERVICE FIDUCIARY SERVICE

FUNDS REVENUES PROJECTS FUNDS FUND FUNDS FUNDS

2012

REVENUES: 196,082,270$ 39,633,877$ 61,899,058$ 24,319,986$ 11,732,606$ 34,019,862$ 31,150,221$

EXPENDITURES: 195,599,930 40,410,520 31,347,931 21,295,584 11,622,523 28,389,047 30,210,264

REVENUES OVER (UNDER)

EXPENDITURES 482,340 (776,643) 30,551,127 3,024,402 110,083 5,630,814 939,957

BEGINNING FUND BAL. 26,008,156 10,594,449 16,495,598 13,535,123 2,472,599 172,189,782 19,641,764

ENDING FUND BAL. 26,490,496$ 9,817,806$ 47,046,724$ 16,559,523$ 2,582,682$ 177,820,596$ 20,581,722$

2013

REVENUES: 200,733,159$ 33,238,619$ 85,931,375$ 20,586,264$ 12,616,069$ 37,190,403$ 21,073,296$

EXPENDITURES: 192,844,806 34,834,404 34,135,027 21,161,533 12,866,069 72,973,792 21,470,896

REVENUES OVER (UNDER)

EXPENDITURES 7,888,353 (1,595,786) 51,796,348 (575,269) (250,000) (35,783,389) (397,600)

BEGINNING FUND BAL. 26,490,496 9,817,807 47,046,724 16,559,525 2,582,682 177,820,596 20,581,721

ENDING FUND BAL. 34,378,849$ 8,222,021$ 98,843,072$ 15,984,256$ 2,332,682$ 142,037,207$ 20,184,121$

2014

REVENUES: 184,264,530$ 19,363,696$ -$ 21,136,007$ 13,144,531$ -$ -$

EXPENDITURES: 184,264,530 19,363,696 - 21,201,243 13,135,688 - -

REVENUES OVER (UNDER)

EXPENDITURES - - - (65,236) 8,843 - -

BEGINNING FUND BAL. 34,378,849 8,222,021 98,843,072 15,984,256 2,332,682 142,037,207 20,184,121

ENDING FUND B

AL. 34,378,849$ 8,222,021$ 98,843,072$ 15,919,020$ 2,341,525$ 142,037,207$ 20,184,121$

CITY OF LITTLE ROCK

BUDGET SUMMARY BY FUND TYPE

FOR YEARS 2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 (1) 2013 (1) 2014

GENERAL FUND

REVENUES: 180,242,907$ 180,889,549$ 184,264,530$

EXPENDITURES: 186,408,597 180,889,549 184,264,530

REVENUES OVER (UNDER)

EXPENDITURES (6,165,690) - -

BEGINNING FUND BALANCE 24,539,896 18,374,206 18,374,206

ENDING FUND BALANCE 18,374,206$ 18,374,206$ 18,374,206$

SPECIAL PROJECTS & SEIZED MONEY FUND

REVENUES: 15,839,363$ 19,843,610$ -$

EXPENDITURES: 9,191,332 11,955,257 -

REVENUES OVER (UNDER)

EXPENDITURES 6,648,031 7,888,353 -

BEGINNING FUND BALANCE 1,468,260 8,116,291 16,004,644

ENDING FUND BALANCE 8,116,291$ 16,004,644$ 16,004,644$

TOTAL BEGINNING FUND BALANCE 26,008,156$ 26,490,496$ 34,378,849$

TOTAL REVENUES 196,082,270 200,733,159 184,264,530

TOTAL EXPENDITURES 195,599,930 192,844,806 184,264,530

TOTAL ENDING FUND BALANCE 26,490,496$ 34,378,849$ 34,378,849$

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

2012 - 2014

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 and new sales

tax initiatives.

(1) Numbers have been adjusted to reflect the consolidation of the River Market, Golf, Fitness and

Aquatics Center, and Zoo Enterprise Funds with the General Fund.

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

STREET

REVENUES: 15,473,721$ 17,594,796$ 19,363,696$

EXPENDITURES: 15,696,875 17,594,796 19,363,696

REVENUES OVER (UNDER)

EXPENDITURES (223,154) -

BEGINNING FUND BALANCE 3,823,328 3,600,174 3,600,174

ENDING FUND BALANCE 3,600,174$ 3,600,174$ 3,600,174$

SPECIAL PROJECT - STREET

REVENUES: 891,445$ 608$ -$

EXPENDITURES: 744,997 31,955 -

REVENUES OVER (UNDER)

EXPENDITURES 146,448 (31,347) -

BEGINNING FUND BALANCE 26,535 172,984 141,636

ENDING FUND BALANCE 172,984$ 141,636$ 141,636$

SPECIAL PROJECTS

REVENUES: 3,827,393$ 5,203,925$ -$

EXPENDITURES: 4,100,939 7,193,819 -

REVENUES OVER (UNDER)

EXPENDITURES (273,546) (1,989,895) -

BEGINNING FUND BALANCE 4,779,850 4,506,304 2,516,410

ENDING FUND BALANCE 4,506,304$ 2,516,410$ 2,516,410$

SPECIAL REVENUE FUND

OPERATING BUDGET

2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

SPECIAL REVENUE FUND

OPERATING BUDGET

2012 - 2014

INFRASTRUCTURE

REVENUES: 98$ 48$ -$

EXPENDITURES: 15,098 43,177 -

REVENUES OVER (UNDER)

EXPENDITURES (15,000) (43,129) -

BEGINNING FUND BALANCE 57,862 42,862 (267)

ENDING FUND BALANCE 42,862$ (267)$ (267)$

EMERGENCY 911

REVENUES: 1,304,933$ 1,346,603$ -$

EXPENDITURES: 1,304,932 1,249,162 -

REVENUES OVER (UNDER)

EXPENDITURES 1 97,441 -

BEGINNING FUND BALANCE 2,822 2,823 100,264

ENDING FUND BALANCE 2,823$ 100,264$ 100,264$

GRANTS

REVENUES: 11,282,752$ 6,476,251$ -$

EXPENDITURES: 11,282,753 6,160,628 -

REVENUES OVER (UNDER)

EXPENDITURES (1) 315,623 -

BEGINNING FUND BALANCE (2,396) (2,397) 313,226

ENDING FUND BALANCE (2,397)$ 313,226$ 313,226$

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

SPECIAL REVENUE FUND

OPERATING BUDGET

2012 - 2014

CDBG/HIPP/NHSP

REVENUES: 6,853,535$ 2,616,388$ -$

EXPENDITURES: 7,264,926 2,560,867 -

REVENUES OVER (UNDER)

EXPENDITURES (411,391) 55,521 -

BEGINNING FUND BALANCE 1,906,448 1,495,057 1,550,578

ENDING FUND BALANCE 1,495,057$ 1,550,57

$ 1,550,57

TOTAL BEGINNING FUND BALANCE 10,594,44

$ 9,817,807$ 8,222,021$

TOTAL REVENUES 39,633,877 33,238,619 19,363,696

TOTAL EXPENDITURES 40,410,52

34,834,40

19,363,69

TOTAL ENDING FUND BALANCE 9,817,80

$ 8,222,021$ 8,222,021$

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

1988 CAPITAL IMPROVEMENTS

REVENUES: 42$ 285$ -$

EXPENDITURES: 862,827 -

REVENUES OVER (UNDER)

EXPENDITURES (862,785) 285 -

BEGINNING FUND BALANCE 862,500 (285) -

ENDING FUND BALANCE (285)$ $ -$

1998 CAPITAL IMPROVEMENTS

REVENUES: 1,515$ 2,261$ -$

EXPENDITURES: 251,300 344,667 -

REVENUES OVER (UNDER)

EXPENDITURES (249,785) (342,406) -

BEGINNING FUND BALANCE 978,603 728,818 386,411

ENDING FUND BALANCE 728,818$ 386,411$ 386,411$

2009A PARKS AND RECREATIO

REVENUES: 84$ 54$ -$

EXPENDITURES: 574,472 71,431

REVENUES OVER (UNDER)

EXPENDITURES (574,388) (71,377) -

BEGINNING FUND BALANCE 1,125,399 551,011 479,634

ENDING FUND BALANCE 551,011$ 479,634$ 479,634$

CAPITAL FUND

OPERATING BUDGET

2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

CAPITAL FUND

OPERATING BUDGET

2012 - 2014

1995 CAPITAL IMPROVEMENTS

REVENUES:

EXPENDITURES: 9

REVENUES OVER (UNDER)

EXPENDITURES (9)

BEGINNING FUND BALANCE 9

ENDING FUND BALANCE $

SHORT TERM FINANCING

REVENUES: 4,824$ 238$ -$

EXPENDITURES: 5,369,573 468,051 -

REVENUES OVER (UNDER)

EXPENDITURES (5,364,749) (467,812) -

BEGINNING FUND BALANCE 5,652,966 288,217 (179,595)

ENDING FUND BALANCE 288,217$ (179,595)$ (179,595)$

2004 CAPITAL IMPROVEMENTS

REVENUES: 72$ 35$ -$

EXPENDITURES: 37,611 3,636 -

REVENUES OVER (UNDER)

EXPENDITURES (37,539) (3,601) -

BEGINNING FUND BALANCE 47,863 10,324 6,723

ENDING FUND BALANCE 10,324$ 6,723$ 6,723$

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

CAPITAL FUND

OPERATING BUDGET

2012 - 2014

2008 & 2009 LIBRARY IMPROVEMENT BOND

REVENUES: 739$ 12$ -$

EXPENDITURES: 7,825,671 3,137 -

REVENUES OVER (UNDER)

EXPENDITURES (7,824,932) (3,125) -

BEGINNING FUND BALANCE 7,828,258 3,326 201

ENDING FUND BALANCE 3,326$ 201$ 201$

2012 LIBRARY IMPROVEMENT BOND

REVENUES: 25,825,092$ 14,913$ -$

EXPENDITURES: 2,805,176 11,357,071 -

REVENUES OVER (UNDER)

EXPENDITURES 23,019,916 (11,342,158) -

BEGINNING FUND BALANCE - 23,019,916 11,677,758

ENDING FUND BALANCE 23,019,916$ 11,677,758$ 11,677,758$

2012-2021 CAPITAL IMPROVEMENTS FUND (3/8 CENT SALES TAX

)

REVENUES: 36,066,689$ 25,355,130$

EXPENDITURES: 13,621,292 17,673,303 -

REVENUES OVER (UNDER)

EXPENDITURES 22,445,398 7,681,827 -

BEGINNING FUND BALANCE - 22,445,398 30,127,225

ENDING FUND BALANCE 22,445,398$ 30,127,225$ 30,127,225$

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

CAPITAL FUND

OPERATING BUDGET

2012 - 2014

2013 CAPITAL IMPROVEMENT FUND (STREETS AND DRAINAGE

)

REVENUES: 60,558,445$

EXPENDITURES: 4,213,731 -

REVENUES OVER (UNDER)

EXPENDITURES 56,344,715 -

BEGINNING FUND BALANCE - 56,344,715

ENDING FUND BALANCE $ 56,344,715$ 56,344,715$

TOTAL CAPITAL BEGINNING BALANC

16,495,598$ 47,046,724$ 98,843,072$

TOTAL REVENUES 61,899,058 85,931,375 -

TOTAL EXPENDITURE

31,347,931 34,135,027 -

TOTAL CAPITAL ENDING FUND BALANC

47,046,724$ 98,843,072$ 98,843,072$

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

EHICLE STORAGE FACILITY

REVENUES: 1,359,763$ 1,346,960$ 1,348,840$

EXPENDITURES: 1,284,946$ 1,293,257 1,321,150

REVENUES OVER (UNDER)

EXPENDITURES 74,817$ 53,703 27,690

BEGINNING NET POSITION (789,269)$ (714,452) (660,749)

ENDING NET POSITION (714,452

)

$ (660,749

)

$ (633,059

)

WASTE DISPOSAL

REVENUES: 20,004,167$ 17,194,521$ 17,563,000$

EXPENDITURES: 16,574,747$ 17,688,470 17,655,926

REVENUES OVER (UNDER)

NET INCOME (LOSS) 3,429,420$ (493,949) (92,926)

BEGINNING NET POSITION 13,406,998$ 16,836,418 16,342,469

ENDING NET POSITION 16,836,41

$ 16,342,46

$ 16,249,54

PARKING GARAGE

REVENUES: 2,140,903$ 2,044,783$ 2,224,167$

EXPENDITURES: 1,861,831$ 2,179,806 2,224,167

REVENUES OVER (UNDER)

NET INCOME (LOSS) 279,072$ (135,023) -

BEGINNING NET POSITION 158,487$ 437,559 302,536

ENDING NET POSITION 437,559$ 302,536$ 302,536$

ENTERPRISE FUNDS

OPERATING BUDGET

2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

ENTERPRISE FUNDS

OPERATING BUDGET

2012 - 2014

RECREATION SERVICES

REVENUES: 815,153$ -$ -$

EXPENDITURES: 1,574,060 - -

REVENUES OVER (UNDER)

EXPENDITURES (758,907)$ - -

BEGINNING NET POSITION 758,907 - -

ENDING NET POSITION -$ -$ -$

TOTAL ENTERPRISE BEGINNING NET POSITION 13,535,12

$ 16,559,52

$ 15,984,25

TOTAL REVENUES 24,319,98

20,586,26

21,136,00

TOTAL EXPENDITURES 21,295,58

21,161,53

21,201,24

TOTAL ENTERPRISE ENDING NET POSITION 16,559,52

$ 15,984,25

$ 15,919,02

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

FLEET INTERNAL SERVICE FUND

REVENUES: 11,732,606$ 12,616,069$ 13,144,531$

EXPENDITURES: 11,622,523 12,866,069 13,135,688

REVENUES OVER (UNDER)

EXPENDITURES 110,083 (250,000) 8,843

BEGINNING NET POSITION 2,472,599 2,582,682 2,332,682

ENDING NET POSITION 2,582,682$ 2,332,682$ 2,341,52

FLEET INTERNAL SERVICE FUND

OPERATING BUDGET

2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

POLICE PENSION & RELIEF FUND

ADDITIONS: 11,064,477$ 7,693,973$ -$

DEDUCTIONS: 12,085,958 55,278,866 -

NET INCREASE (DECREASE) (1,021,481) (47,584,893) -

NET POSITION HELD IN TRUST, BEGINNING 48,606,374 47,584,893 (0)

NET POSITION HELD IN TRUST, ENDIN

47,584,89

$ (0)$ (0)$

FIRE PENSION & RELIEF FUND

ADDITIONS: 12,099,167$ 13,964,243$ -$

DEDUCTIONS: 11,569,002 11,176,236 -

NET INCREASE (DECREASE) 530,165 2,788,007 -

NET POSITION HELD IN TRUST, BEGINNING 70,545,313 71,075,478 73,863,484

NET POSITION HELD IN TRUST, ENDIN

71,075,47

$ 73,863,48

NON-UNIFORM DEFINED BENEFIT FUN

ADDITIONS: 2,524,224$ 3,633,030$ -$

DEDUCTIONS: 1,692,940 1,769,238 -

NET INCREASE (DECREASE) 831,284 1,863,792 -

NET POSITION HELD IN TRUST, BEGINNING 9,158,879 9,990,163 11,853,955

NET POSITION HELD IN TRUST, ENDIN

9,990,16

$ 11,853,95

FIDUCIARY FUND

OPERATING BUDGET

2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

FIDUCIARY FUND

OPERATING BUDGET

2012 - 2014

NON-UNIFORM DEFINED CONTRIBUTIO

ADDITIONS: 6,291,537$ 8,746,491$ -$

DEDUCTIONS: 2,944,365 3,720,032 -

NET INCREASE (DECREASE) 3,347,172 5,026,460 -

NET POSITION HELD IN TRUST, BEGINNING 35,309,536 38,656,708 43,683,168

NET POSITION HELD IN TRUST, ENDIN

38,656,70

$ 43,683,16

401 (A) PENSION FUND

ADDITIONS: 1,804,612$ 2,791,794$ -$

DEDUCTIONS: 80,176 1,010,136 -

NET INCREASE (DECREASE) 1,724,436 1,781,659 -

NET POSITION HELD IN TRUST, BEGINNING 7,033,794 8,758,230 10,539,889

NET POSITION HELD IN TRUST, ENDIN

8,758,23

$ 10,539,88

HEALTH MANAGEMENT TRUST FUN

ADDITIONS: 235,845$ 360,871$ -$

DEDUCTIONS: 16,606 19,284 -

NET INCREASE (DECREASE) 219,239 341,587 -

NET POSITION HELD IN TRUST, BEGINNING 1,535,886 1,755,125 2,096,712

NET POSITION HELD IN TRUST, ENDIN

1,755,12

$ 2,096,712$ 2,096,712$

TOTAL NET POSITION BEGINNIN

172,189,78

$ 177,820,59

$ 142,037,20

TOTAL ADDITION

34,019,86

37,190,40

TOTAL DEDUCTION

28,389,04

72,973,79

TOTAL NET POSITION ENDIN

177,820,59

$ 142,037,20

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

2002 CIP JUNIOR LIEN BONDS

REVENUE: 317,741$ 318,643$ -$

EXPENDITURES: 318,699 320,298 -

NET INCREASE (DECREASE) (958) (1,655) -

BEGINNING FUND BALANCE 20,788 19,830 18,176

ENDING FUND BALANCE 19,830$ 18,176$ 18,176$

2004 IMPROVEMENT BONDS DEBT SERVICE

REVENUE: 11,991,543$ 1,665$ -$

EXPENDITURES: 11,587,780 12,140,829 -

NET INCREASE (DECREASE) 403,763 (12,139,164) -

BEGINNING FUND BALANCE 11,735,401 12,139,164

ENDING FUND BALANCE 12,139,16

$ $ $

2004 LIBRARY IMP. BONDS DEBT SERVICE

REVENUE: 9,619,017$ -$

EXPENDITURES: 11,859,386 -

NET INCREASE (DECREASE) (2,240,369) - -

BEGINNING FUND BALANCE 2,240,369 - -

ENDING FUND BALANCE $ -$ -$

DEBT SERVICE FUNDS

OPERATING BUDGET

2012 - 2014

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

DEBT SERVICE FUNDS

OPERATING BUDGET

2012 - 2014

2007 CAPITAL IMP. REVENUE REFUNDING BON

REVENUE: 1,438,391$ 1,436,485$ -$

EXPENDITURES: 1,438,438 1,436,300 -

NET INCREASE (DECREASE) (47) 185 -

BEGINNING FUND BALANCE 19,693 19,646 19,831

ENDING FUND BALANCE 19,646$ 19,831$ 19,831$

2008 LIBRARY IMPROVEMENT BOND

REVENUE: 3,787,764$ 3,610,548$ -$

EXPENDITURES: 4,502,966 3,912,055 -

NET INCREASE (DECREASE) (715,202) (301,507) -

BEGINNING FUND BALANCE 4,907,781 4,192,579 3,891,072

ENDING FUND BALANCE 4,192,57

$ 3,891,072$ 3,891,072$

2009 PARKS & REC CAPITAL IMPROVEMENT BON

REVENUE: 1,906,934$ 1,308,844$ -$

EXPENDITURES: 502,995 1,307,778 -

NET INCREASE (DECREASE) 1,403,939 1,066 -

BEGINNING FUND BALANCE 717,732 2,121,671 2,122,737

ENDING FUND BALANCE 2,121,671$ 2,122,737$ 2,122,737$

Return to Table of Contents

ADOPTED

ACTUAL AMENDED BUDGET

2012 2013 2014

DEBT SERVICE FUNDS

OPERATING BUDGET

2012 - 2014

2012 LIBRARY IMPROVEMENT BONDS

REVENUE: 2,088,831$ 3,498,679$ -$

EXPENDITURES: - 2,042,898 -

NET INCREASE (DECREASE) 2,088,831 1,455,781 -

BEGINNING FUND BALANCE

2,088,831 3,544,612

ENDING FUND BALANCE 2,088,831$ 3,544,612$ 3,544,612$

2013 CAPITAL IMPROVEMENT BONDS

REVENUE: 10,898,431$ -$

EXPENDITURES: 310,738 -

NET INCREASE (DECREASE) 10,587,694 -

BEGINNING FUND BALANCE 10,587,694

ENDING FUND BALANCE $ 10,587,69

$ 10,587,69

TOTAL BEGINNING FUND BALANCE 19,641,76

$ 20,581,721$ 20,184,121$

TOTAL REVENUES 31,150,221 21,073,29

TOTAL EXPENDITURES 30,210,26

21,470,89

TOTAL ENDING FUND BALANCE 20,581,721$ 20,184,121$ 20,184,121$

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

2014 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 2014 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 2014 General Fund budget is $1,000,000 or approximately

0.54% 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. The City anticipates an addition to the restricted reserve in

2014. The City Board of Directors will evaluate funds available following

completion of the 2013 annual audit to determine the amount of the addition.

Citizen demand for services has outpaced revenue growth in the last few years.

The citizens of Little Rock approved a one (1)-cent sales tax on September 13,

2011 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 went into effect 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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

tax. These expenses are phased into the five year forecast based on the

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 2014 – 2018. The

forecast for 2014 – 2018 is a planning tool used for the projections. The Mayor

and Board of Directors have only approved the 2014 budget. However, the

Board is committed to providing financial stability in order to maintain critical

programs.

Return to Table of Contents

FY14 FY15 FY16 FY17 FY18

Adopted

Projected Projected Projected Projected

General Fund

Beginning Fund Balance $18,374,206 $19,374,206 $20,374,206 $21,374,207 $22,374,207

Plus: Est. Revenue 184,264,530 188,871,143 193,592,922 197,851,966 202,303,635

Less: Est. Expenses

General Administrative 20,296,290 20,958,661 21,411,591 20,327,009 20,732,208

Board of Directors 338,527 345,298 352,203 359,248 366,433

Community Programs 388,081 395,843 403,759 411,835 420,071

City Attorney 1,769,774 1,805,169 1,841,273 1,878,098 1,915,660

District Court - First Division 1,392,505 1,420,355 1,448,762 1,477,737 1,507,292

District Court - Second Division 1,247,286 1,272,232 1,297,676 1,323,630 1,350,102

District Court - Third Division 627,185 639,729 652,523 665,574 678,885

Finance 3,136,992 3,199,732 3,263,726 3,329,001 3,395,581

Human Resources 1,632,677 1,665,331 1,698,637 1,732,610 1,767,262

Information Technology 4,358,322 4,445,488 4,534,398 4,625,086 4,717,588

Planning and Development 2,583,968 2,635,647 2,688,360 2,742,128 2,796,970

Housing & Neighborhood Programs 5,673,839 5,787,316 5,903,062 6,021,123 6,141,546

Public Works 1,166,482 1,189,812 1,213,608 1,237,880 1,262,638

Parks & Recreation 9,739,691 9,934,485 10,133,175 10,335,838 10,542,555

River Market 1,208,675 1,232,849 1,257,505 1,282,656 1,308,309

Golf 2,187,165 2,230,908 2,275,526 2,321,037 2,367,458

Jim Dailey Fitness & Aquatics 896,565 914,496 932,786 951,442 970,471

Zoo 6,488,801 6,618,577 6,750,949 6,885,968 7,023,687

Fire ** 45,774,586 46,918,951 48,185,762 50,949,478 52,121,316

Police 67,200,859 68,880,880 70,740,664 72,155,478 73,887,209

Vacancy Reductions (5,000,000) (5,000,000) (5,000,000) (5,000,000) (5,000,000)

Transfers Out (including contingency) 11,156,260 11,379,385 11,606,973 11,839,112 12,030,396

184,264,530 188,871,143 193,592,921 197,851,966 202,303,636

Anticipated contingency/reserve 1,000,000 1,000,000 1,000,000 1,000,000 1,020,000

Ending Fund Balance * $19,374,206 $20,374,206 $21,374,207 $22,374,207 $23,394,207

Reserve Requirement

(10% of Revenues) $18,426,453 $18,887,114 $19,359,292 $19,785,197 $20,230,364

* 2014 Ending Fund Balance includes an estimated restricted reserve of $10,500,000.

** Includes the addition of 24 fire fighters in 2017 with the opening of the Southwest Little Rock Fire Station which is

scheduled for completion in 2016.

Street Fund

Beginning Balance $3,600,174 $3,600,174 $3,797,684 $3,999,144 $4,204,633

Plus: Est. Revenue 19,363,696 19,750,970 20,145,989 20,548,909 20,959,887

Less: Est. Expenses 19,363,696 19,553,460 19,944,529 20,343,420 20,750,288

Ending Balance $3,600,174 $3,797,684 $3,999,144 $4,204,633 $4,414,232

Reserve Requirement

(10% of revenue) $1,936,370 $1,975,097 $2,014,599 $2,054,891 $2,095,989

2014 - 2018 FORECAST

CITY OF LITTLE ROC

Return to Table of Contents

FY14 FY15 FY16 FY17 FY18

Adopted

Projected Projected Projected Projected

2014 - 2018 FORECAST

CITY OF LITTLE ROC

Fleet Fund

Beginning Net Position $2,332,682 $2,341,525 $2,350,545 $2,359,745 $2,369,129

Plus: Est. Revenue 13,144,531 13,407,422 13,675,570 13,949,081 14,228,063

Less: Est. Expenses 13,135,688 13,398,402 13,666,370 13,939,697 14,218,491

Ending Net Position $2,341,525 $2,350,545 $2,359,745 $2,369,129 $2,378,701

Reserve Requirement

(10% of revenues) $1,314,453 $1,340,742 $1,367,557 $1,394,908 $1,422,806

Vehicle Storage Facility

Beginning Net Position ($660,749) ($633,059) ($591,604) ($535,976) ($465,758)

Plus: Est. Revenue 1,348,840 1,375,817 1,403,333 1,431,400 1,460,028

Less: Est. Expenses 1,321,150 1,334,362 1,347,705 1,361,182 1,374,794

Ending Net Position ($633,059) ($591,604) ($535,976) ($465,758) ($380,524)

Reserve Requirement

(10% of revenues) $134,884 $137,582 $140,333 $143,140 $146,003

Waste Disposal Fund

Beginning Net Position $16,342,469 $16,249,543 $16,221,531 $15,871,963 $16,041,501

Plus: Est. Revenue 17,563,000 17,762,719 17,834,099 17,906,181 17,978,980

Less: Est. Expenses 17,655,926 17,790,731 18,183,667 17,736,643 18,156,684

Ending Net Position $16,249,543 $16,221,531 $15,871,963 $16,041,501 $15,863,797

Reserve Requirement

(15% of revenues) $2,634,450 $2,664,408 $2,675,115 $2,685,927 $2,696,847

Parking Garages

Beginning Net Position $302,536 $302,536 $302,536 $302,536 $302,536

Plus: Est. Revenue 2,224,167 2,268,650 2,314,023 2,360,304 2,407,510

Less: Est. Expenses 2,224,167 2,268,650 2,314,023 2,360,304 2,407,510

Ending Net Position $302,536 $302,536 $302,536 $302,536 $302,536

A rate increase of $1.03 associated with recycling was implemented in 2013. No other rate increases are anticipated

during the five year forecast. Expenses reflect the reduction of debt service as bonds are retired and the capital

replacement needs including the development of a class 4 landfill cell in 2014 and regular replacement of collection

vehicles.

Return to Table of Contents

Revenues

CITY OF LITTLE ROCK

2014 BUDGET SUMMARY

ALL FUNDS RESOURCES

$237,908,764

Street

Fund

8.14%

Fleet

Services

5.53%

Waste

Disposal

7.38%

General

Fund

77.45%

Vehicle Storage

Facility

.57%

Parking

Garages

.93%

Return to Table of Contents

2012 2013 2013 2014 13/14 %

REVENUES: ACTUAL (1)

DOPTED

MENDED ADOPTED DIFF CHANGE

Property Taxes * $25,821,661 $18,522,800 $26,085,500 $26,548,180 $462,680 1.77%

Sales Tax 94,537,360 96,930,800 94,734,000 96,123,400 1,389,400 1.47%

Business Licenses 6,068,956 6,013,600 6,300,000 6,363,000 63,000 1.00%

Mixed Drinks 1,902,650 1,991,000 2,100,000 2,205,000 105,000 5.00%

Building, Related Permits 2,145,351 1,832,000 1,946,800 1,941,200 (5,600) -0.29%

Insurance Pension Turnback* 5,936,255 2,424,700 6,302,545 6,353,442 50,897 0.81%

Park Revenue 341,306 354,400 354,400 425,500 71,100 20.06%

River Market 542,459 592,000 548,000 607,000 59,000 10.77%

Golf 1,121,306 1,104,300 889,700 1,128,700 239,000 26.86%

Jim Dailey Fitness and Aquatic Cente

529,454 539,169 464,479 540,300 75,821 16.32%

Zoo 2,978,789 3,010,000 3,010,000 3,557,041 547,041 18.17%

Airport Reimbursement 2,978,282 3,108,600 3,148,000 3,194,900 46,900 1.49%

Salary Reimbursement 911 547,117 750,000 750,000 750,000 0 0.00%

Fines and Fees 3,001,015 3,308,400 3,166,400 3,199,875 33,475 1.06%

Utility Franchises 27,421,687 27,650,100 27,486,900 27,686,000 199,100 0.72%

Interest Earnings 25,613 25,950 50,950 50,000 (950) -1.86%

All Other 2,966,225 1,770,070 1,755,865 1,810,100 54,235 3.09%

Transfers In 1,377,421 1,283,271 1,796,010 1,780,892 (15,118) -0.84%

Total General Fund 180,242,907 171,211,160 180,889,549 184,264,530 3,374,981 1.87%

Other Budgeted Funds

Street 15,473,721 17,594,796 17,594,796 19,363,696 1,768,900 10.05%

Fleet Services 11,732,606 12,616,069 12,616,069 13,144,531 528,462 4.19%

Vehicle Storage Facility 1,359,762 1,346,960 1,346,960 1,348,840 1,880 0.14%

Waste Disposal 20,004,167 17,194,521 17,194,521 17,563,000 368,479 2.14%

Parking Garages 2,140,903 2,044,783 2,044,783 2,224,167 179,384 8.77%

Total Other Budgeted Funds 50,711,159 50,797,129 50,797,129 53,644,234 2,847,105 5.60%

Total All Budgeted Funds $230,954,066 $222,008,289 $231,686,678 $237,908,764 $6,222,086 2.80%

* Includes Property Tax and Pension Turnback funds associated with the Police and Fire Pension.

CITY OF LITTLE ROC

2014 OPERATING REVENUE

(1) Numbers have been adjusted to reflect the consolidation of the RiverMarket, Golf, Fitness and Aquatics Center, and Zoo Enterprise

Funds with the General Fund.

Return to Table of Contents

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

2012 2013 2014

Sales Taxes Utility Franchises

All Other Property Taxes

General Government

Summary of Revenues

2012-2014

Return to Table of Contents

2012 2013 2014

ACTUAL (1) ADOPTED ADOPTED

GENERAL FUND

PROPERTY TAX

Property Taxes 17,097,580$ 17,100,000$ 17,567,560$

Pension Property Taxes 7,261,136 7,510,200

Homestead Taxes 1,031,193 1,062,400 1,082,600

Act 9 Industry Payment 328,538 350,400 377,820

Property Taxes LR Port Authority 103,214 10,000 10,000

Total Property Taxes 25,821,661 18,522,800 26,548,180

SALES TAX

County Sales & Use Tax 39,214,134 40,332,300 39,999,500

City Sales Tax 52,186,423 53,488,300 53,177,100

State Tax Turnback 3,136,803 3,110,200 2,946,800

Total Sales Taxes 94,537,360 96,930,800 96,123,400

BUSINESS LICENSES

General Business Licenses 6,068,956 6,013,600 6,363,000

Mixed Drinks Licenses 1,902,650 1,991,000 2,205,000

Total Business Licenses 7,971,606 8,004,600 8,568,000

PERMITS

Building & Excavation Permits 1,146,944 1,021,000 1,080,000

Electrical Permits 352,546 263,000 285,000

Plumbing Permits 301,450 254,000 255,000

HVAC Permits 269,504 224,000 244,000

Wrecker Franchise 73,663 68,600 75,000

Burn Permits 1,244 1,400 2,200

Total Permits 2,145,351 1,832,000 1,941,200

INTERGOVERNMENTAL

Insurance Turnback 2,424,675 2,424,700 2,961,500

Police and Fire Pension Insurance Turnback 3,511,580 3,391,942

Total Intergovernmental 5,936,255 2,424,700 6,353,442

POLICE SERVICES

Police Report 400,879 400,000

450,000

lse Alarm 19,990 15,000 20,000

Airport - Security Guards 1,770,614 1,859,100 1,907,400

Total Police Services 2,191,482 2,274,100 2,377,400

FIRE SERVICES

Fire Alarm Inspection 10

Airport-Fire Pro

tection 1,207,668 1,249,500 1,287,500

Fire Training Academy 447 400

Total Fire Services 1,208,126 1,249,900 1,287,500

PARK REVENUE

SWLR Community Complex 91,108 88,000 100,000

Athletics Fees 96,771 102,500 97,800

Pavilion Rental 43,309 45,500 47,000

Community Center & Miscellaneous Fees 76,582 73,700 124,100

Admissions Revenue 33,246 30,000 35,000

Miscellaneous Revenue 291 14,700 21,600

Total Park Revenue 341,306 354,400 425,500

CITY OF LITTLE ROCK

2014 OPERATING REVENUE

Return to Table of Contents

2012 2013 2014

ACTUAL (1) ADOPTED ADOPTED

CITY OF LITTLE ROCK

2014 OPERATING REVENUE

RIVER MARKET

Admissions Revenue 187,633 190,000 220,000

Space Rental 354,826 402,000 387,000

Total River Market Revenue 542,459 592,000 607,000

GOLF

Concessions Revenue 130,014 140,820 136,500

Green Fees 979,431 965,900 949,000

Equipment Rental 565,626 567,440 585,400

Merchandise Sales 86,293 89,520 94,400

Miscellaneous Revenue 20,780 17,000 24,200

Parks Contra Revenue (Debt Service) (660,838) (676,380) (660,800)

Total Golf Revenue 1,121,306 1,104,300 1,128,700

JIM DAILEY FITNESS & AQUATIC CENTER

Annual Fees 44,998 44,890 50,000

Monthly Membership 227,560 233,500 227,500

Daily Fees 106,176 108,600 106,000

Corporate Fees 229,487 240,800 229,000

Special Fees 9,555 7,600 6,100

Other 65,369 65,610 69,600

Miscellaneous 485 500 6,300

Parks Contra Revenue (Debt Svc) (154,176) (162,331) (154,200)

Total Jim Dailey Fitness & Aquatic Center 529,454 539,169 540,300

ZOO

Membership 374,193 386,000 440,000

Zoo Admissions 1,774,192 1,800,000 2,147,191

Concessions 495,366 480,300 580,000

Token Sales 179,588 210,000 146,150

Education 42,472 55,000 61,500

Special Events 174,551

164,750

200,000

Zoo Rentals 29,771 18,000 70,000

Merchandise Sales 367,601 370,000 370,000

Miscellaneous 34,146 40,000 35,300

Parks Contra Revenue (Debt Svc) (493,091) (514,050) (493,100)

Total Zoo Revenue 2,978,789 3,010,000 3,

557,041

FINES

Fines - Traffic 1,820,910 2,092,500 1,870,000

Fines - Criminal - Other 314,178 320,400 350,000

Probation Assessments 60,931 60,000 40,000

Additional Court Cost 18,992 19,000 19,500

Theft Diversion Class 100 100

Fines - Parking 241,107 244,000 335,000

Fines - Child Passenger Protection 5,225 4,000 4,300

Fines - Environmental 32,179 37,000 16,000

Fines - Animal 262,908 252,000 290,000

Fines - Other (8,063) 4,200

Drunk-O-Meter 3,848 2,500 4,000

Total Fines 2,752,315 3,031,500 2,933,000

Return to Table of Contents

2012 2013 2014

ACTUAL (1) ADOPTED ADOPTED

CITY OF LITTLE ROCK

2014 OPERATING REVENUE

FEES

Rezoning Fees 42,695 43,000 50,000

Act 474 Admin Fees 362

Act 9 Admin Fees 25 4,000 4,000

Incident Report Fees 40

Civil Court Fees 74,436 74,500 70,000

Booking & Admin Fee -Pulaski County Jail 110

Education Training Fees 6,675 600

Community Service Fees 24,900 33,000 26,200

Miscellaneous Service Fees 89,457 105,800 101,675

Mobile Home Registration Fees 10,150 10,000 15,000

Animal Services (150) 6,000

Total Fees 248,700 276,900 266,875

UTILITY FRANCHISE

Entergy 13,374,422 12,977,800 12,482,000

S W Bell 863,272 737,700 710,000

Local Landline Franchise Fees 231,803 216,800 222,500

Long Dist. Franchise Fees 857,255 917,500 917,500

Centerpoint Energy 2,843,386 2,700,000 3,323,000

Central Ark Water 3,484,189 3,647,100 3,460,000

LR Waste Water 4,220,897 4,900,000 5,043,300

Fiber Optics 1,437,936 1,438,300 1,400,000

Cable TV 1,863,162 1,867,000 1,884,800

Franchise Fee Contra (1,754,635) (1,752,100) (1,757,100)

Total Utility Franchises 27,421,687 27,650,100 27,686,000

MISCELLANEOUS SERVICES

Crossing Guards-LRSD Reimbursement 493,271 455,500 572,200

911 Services Reimbursement 547,117 750,000 750,000

Total Miscellaneous Services 1,040,389 1,205,500 1,322,200

INVESTMENT INCOME

Interest Income 25,613

25,950

50,000

Total Investment Income 25,613 25,950 50,000

RENTS AND ROYALTIES

Tower Lease 280,171 317,600 258,000

Ground Leases 3,025 12,300 6,600

Amusement Park Leases 6,579 3,100 3,300

Total Rent

s and Royalties 289,775 333,000 267,900

MISCELLANEOUS INCOME

Security Deposit Rental Reimbursement

Other Reimbursement 33,559 15,300

Commission - Vending 269 300

Contributions/Donations 1,201,644 250,000 250,000

Miscellaneous Revenue 526,381 300,570 250,000

Total Miscellaneous Revenue 1,761,853 566,170 500,000

Transfers In 1,377,421 1,283,271 1,780,892

TOTAL GENERAL FUND REVENUE 180,242,907 171,211,160 184,264,530

Return to Table of Contents

2012 2013 2014

ACTUAL (1) ADOPTED ADOPTED

CITY OF LITTLE ROCK

2014 OPERATING REVENUE

STREET FUND

ST Homestead Tax 299,029 307,000 302,000

1/2 County Road Tax 4,958,256 4,930,000 5,171,400

State Gas Tax Turnback 8,748,042 10,568,500 12,100,000

Street Repair Reimbursement 10,645 10,000 10,000

Insurance Reimbursement 135,878 50,000 50,000

Interest On Investments 3,598 4,000 5,000

Transfer In 1,318,273 1,725,296 1,725,296

TOTAL STREET FUND 15,473,721 17,594,796 19,363,696

FLEET INTERNAL SERVICE FUND

Fleet Labor 2,475,551 2,612,235 2,843,569

Fuel Fees 3,206,878 3,898,944 3,671,802

Miscellaneous Sales 786,407 736,000 768,998

Motor Pool 6,688 5,585 8,932

Fleet Parts 3,173,565 3,183,926 3,372,450

Insurance Totaled 201,158 50,000 30,000

Fleet Management 664,238 974,377 1,138,780

Fleet Sublets 1,223,177 1,155,000 1,310,000

Interest on Investments 1,126

Gain/Loss on Sale of Fixed Assets (6,182) 2

TOTAL FLEET INTERNAL SERVICE FUND 11,732,606 12,616,069 13,144,531

VEHICLE STORAGE FACILITY

Licenses and Permits 20,045 20,960 21,240

Storage Fees 331,867 330,000 330,000

Wrecker Fees 364,767 506,610 420,000

Vehicle Auction Sale 508,209 360,390 440,000

Impound Administration 90,870 91,000 100,000

Vehicle Storage Miscellaneous 20,997 14,000 37,600

Contributions/Donations 23,007

24,000

TAL VEHICLE STORAGE FACILITY 1,359,762 1,346,960 1,348,840

WASTE DISPOSAL ENTERPRISE FUND

Sanitation Fees 15,241,606 16,019,921 15,910,000

Landfill Fees 953,621 910,000 1,300,000

Methane Gas Revenue 120,272 96,000 135,000

Yard Waste 69,115 60,000 100,000

Compost Sale 119,196 85,000 100,000

Interest On Investments 8,682 8,000 8,000

Miscellaneous Revenue (22,718) 15,600 10,000

Contributions/Donations 2,039,153

Transfers 1,475,240

TOTAL WASTE DISPOSAL ENTERPRISE FUND 20,004,167 17,194,521 17,563,000

Return to Table of Contents

2012 2013 2014

ACTUAL (1) ADOPTED ADOPTED

CITY OF LITTLE ROCK

2014 OPERATING REVENUE

PARKING GARAGES

Business License - Auto/Truck 210,193 270,000 270,000

Street Repair Reimbursement 299,775 130,000 180,000

Parking Meters 489,047 470,000 500,000

Surface Lot Parking 88,683 88,683 93,117

Parking Deck Monthly 798,874 823,000 870,000

Parking Deck Daily 173,262 177,200 248,500

Parking Peabody 79,123 83,000 60,000

Interest on Investments 1,946 2,100 2,100

Miscellaneous Income - 800 450

TOTAL PARKING GARAGES 2,140,903 2,044,783 2,224,167

GRAND TOTAL ALL FUNDS 230,954,066$ 222,008,289$ 237,908,764$

(1) The 2012 Actual numbers have been adjusted to reflect the consolidation of the River Market,

Golf, Jim Daily Fitness and Aquatics Center, and Zoo Funds with the General Fund.

Return to Table of Contents

City of Little Rock, Arkansas 2014 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 largest source of revenue in the City’s General Fund is sales tax, which

contributes approximately 52% to the 2014 budget. The 2014 operating budget

includes an increase in sales tax of 1% over 2013 actual tax collections. In

September 2011, voters approved an overall one (1)-cent sales tax increase, with

5/8 cent dedicated for ongoing operating expenses and 3/8 cent dedicated to

capital projects over a ten (10) year period. The 2013 sales tax grew at a rate of

0.68% over 2012 actuals. Growth in monthly sales tax receipts compared to the

same period a year ago continued to be volatile throughout the year without any

definitive trends. 2013 sales tax revenue for January, July, and November sales

grew at a rate of over 4.5% in comparison to the same periods a year ago, while

revenues for March sales were more than 5% below the same period a year ago.

Consumer confidence appears to be on the rise, but sales taxes generated by retail

sales have remained relatively flat. The impact of increasing internet sales and

rebates for local sales tax on business, governmental, and non-profit purchases in

excess of $2,500 have stifled local tax growth. State statute restricts the level of

tax information available to municipalities which makes revenue forecasting very

difficult.

The 2014 budget includes the revenue and expense associated with separate

property tax millages and state turnback funds for the closed Police and Fire

Pension and Relief Funds. The revenue is passed through the General Fund and

contributed directly to the Police and Fire Pension Funds. In prior years, this

revenue has been reflected as a year-end adjustment and has not been included

in the annual budget. In 2014, the dedicated revenue of approximately $10.9

million is included in the General Fund budget. Excluding the dedicated pension

revenue, the projected change in operating revenues is approximately 2.5% over

the original 2013 operating budget.

REVENUES CHANGE

2010 Operating Revenues 131.1

2011 Operating Revenues 134.4 2.52%

2012 Operating Revenues 163.8 21.88%

2013 Operating Revenues 171.2 4.52%

2014 Operating Revenues 184.3 7.62%

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Property taxes comprise approximately 14.4% of 2014 General Fund budgeted

revenues. Assessments of real estate and personal property are levied in the

current year and collectible in the following year. Little Rock is in Pulaski County

which completed a real estate reappraisal in 2012. Historically, the reappraisal is

on a three (3) year cycle, however the Arkansas State Assessment Coordination

Department altered the reappraisal to a five (5) year cycle with the next appraisal

in 2017. Personal property is reappraised annually by May 31. The original charge

for 2013 property taxes to be collected in 2014 reflects a 2.4% increase over 2013.

Utility franchise fees comprise approximately 15% of 2014 General Fund budgeted

revenues. 2013 utility franchise revenues were approximately 2% above 2012.

Overall, there is a slight increase over the 2013 budget and a 1% reduction from

2013 actual revenues forecast for 2014. Weather plays a significant role in the

majority of the annual franchise fee revenues. The largest percentage changes

experienced in 2013 were associated with CenterPoint Energy, the gas utility,

Wastewater, and Comcast Cable. The price of natural gas increased substantially

over the past twelve months. The increase in natural gas prices, coupled with a

14.6% increase in usage, resulted in an increase in franchise fee revenues from

CenterPoint Energy of approximately 19%. Wastewater Utility implemented an

average 8% increase in rates in 2013. Central Arkansas Water and the

Wastewater utility have experienced significant reductions in water usage due to

efficiencies in technology, conservation efforts, and significant rainfall in the spring

and summer. There are a number of franchise rate adjustments announced for

2014. Entergy Arkansas, the electric utility, has announced a 4% reduction in rates

with the expiration of the Federal Energy Regulatory Commission (FERC) rider

associated with its exit from a multi-state agreement in which it had operated for

decades to equalize rates among member states. Central Arkansas Water

announced a scheduled rate increase of 4%. CenterPoint Energy announced a

5.24% increase in rates for the first quarter of 2014. Wastewater will implement

scheduled rate increases of an average of 7% in 2014 and 4.75% in 2016. The

downward revenue trend continues for local landline franchise fees. The trend

towards households with only wireless phones gains in popularity.

Telecommunication revenues are expected to further decrease as wireless

continues to increase market share. Long distance and fiber optic revenues

continue to remain consistent with prior year revenues.

Licenses and permits comprise approximately 5.7% of 2014 General Fund

revenues. 2013 revenues increased 4.4% over 2012 and are expected to increase

approximately 1% over the amended 2013 budget in 2014. The 2013 growth

consisted of a 3.9% increase in business licenses and a 13.4% increase in mixed

drink supplemental payments. Building and related permit revenue declined 2.5%

from 2012 levels. Fines and fee revenues increased approximately 9.8%

compared to one year ago but were below 2013 budget levels. Traffic and parking

fines increased slightly from one year ago along with animal control operating

revenues and fines.

9

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

 A Little Rock resident living in the Little Rock School District is charged a

millage rate of 70.10.

 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). 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 2013 property taxes to

be collected in 2014 which reflects an overall increase of 2.43%. The Pulaski

County Treasurer’s Office is experiencing a collection rate of approximately 96%,

which includes collection of delinquent taxes from previous years.

The City tax levies the past two years were as follows:

2012 Payable 2013 2013 Payable 2014

General Operation 5.00 5.00

Bond Retirement 3.00 3.00

Library System 5.20 5.20

Police & Firemen’s Pension 2.00 2.00

15.20 15.20

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

The dedicated one mill property tax levies for the Police and Fire Pension plans

are included in the General Fund budget in 2014. The revenue is reflected in the

General Fund and is contributed directly to the Police and Fire Pension Funds. In

prior years, this “pass-through” revenue was not included in the annual budget, but

was included in actual revenues as a year-end adjustment. The dedicated pension

property tax millage is expected to generate approximately $7,510,200 in

revenues.

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 2014 budget anticipates $5.47 million in property tax collections

from this tax.

In addition to the City millage of 15.20 and the County road millage of 2.90, a Little

Rock property owner’s tax assessment for 2013 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 70.10 for 2013 property taxes payable in 2014.

The general operations 5.0 mill levy is the maximum rate allowable under state law

for general city operations. Property taxes for 2013 increased slightly over 2012

receipts. Property taxes include Act 9 Payments which represent payments in lieu

of property taxes paid by certain industrial companies. Dillards, LM Wind Power

Blades, Inc., Novus, Ringwood Container, Sage V Foods, Welspun Pipes, Inc. and

Windstream are companies which are scheduled to make Act 9 payments in 2014.

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 sales and use tax. The projected revenue for 2014 from

this tax is $39,999,500, which represents a 1.75% increase over the anticipated

2013 year-end results at the time the budget was adopted and a 1.47% increase

over 2013 actual sales tax receipts.

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 $3,625,000 annually. The local city

sales tax of 1.5% grew at a slightly higher rate of 0.78% than the county’s sales

tax growth rate of 0.52%. 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

Prior to 2012, the City of Little Rock levied one of the lowest sales tax rates in the

State of Arkansas at 0.5%. In September 2011, voters approved an overall one

(1) cent sales tax increase which is comprised of a permanent 5/8 cent dedicated

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

for ongoing operations and a temporary 3/8 cent dedicated to capital projects over

a ten (10) year period. The new tax went into effect on January 1, 2012. The

existing 1/2 cent sales tax generated $23,376,013. The new 5/8 cent tax dedicated

to ongoing operations generated an additional $29,220,016 in revenue in 2013.

The 3/8 cent tax for capital projects generated $17,568,444 in 2013 and is

expected to generate $195.8 million over the ten (10) year period for capital

projects. The 3/8 cent tax revenue is not reflected in General Fund revenues.

Instead, it is reported in a separate capital projects fund.

There is a two-month delay from the time the actual sales tax revenues are

collected by businesses and the time they are received by the City. Sales tax is

remitted by businesses to the State, which disburses this amount to the City, less

a 3% administrative charge. Prior to January 2014, local governments had limited

information regarding sales tax receipts which made forecasting these revenues

difficult. As a result of concerted efforts by the Municipal League and sponsoring

cities, the Arkansas Department of Finance and Administration now issues a

statistical report which classifies and summarizes tax collection and adjustment

information for businesses, reporting activity for the specific city or county by

NAICS code. Over time, the reports are expected to better assist in sales tax

forecasting. The report will include components that comprise negative

adjustments, such as refunds, rebates and corrections. The projected revenue for

2014 from the local city tax is approximately $53,177,100 which represents a

1.75% increase from anticipated 2013 year-end results at the time the budget was

adopted and 1.10% over actual 2013 receipts.

STATE TAX TURNBACK

The State General Assembly, through the Office of Budget, appropriates and then

distributes an amount for turnback to municipalities each July 1

, based on

population. The General Fund turnback for 2014 was reduced from $16.30 to

$15.20 per capita, or a 6.75% decrease. The Arkansas State Legislature

$9,000,000

$18,000,000

$27,000,000

$36,000,000

$45,000,000

$54,000,000

$63,000,000

Budget Budget Budget

Actual Adopted Adopted

2012 2013 2014

Sales Tax

County Sales Tax

City Sales Tax

State Tax Turnback

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

appropriated monies to be disbursed to county and local governments from the

surplus of the Property Tax Relief Fund. Historically, Little Rock has received

approximately $411,000 from this appropriation. A reduced surplus in the fund will

result in a reduced appropriation to Little Rock of $205,925. State turnback funds

should generate approximately $2.95 million dollars in General Fund revenue in

2014.

Month 2012 2013 2012 2013 2012 2013

January $6,537,582 $6,083,989 $537,347 $567,572 *$5,889,623 $5,890,046

February 7,103,104 6,402,534 485,628 728,037 1,889,245 1,897,309

March 6,111,823 5,816,498 809,524 742,998 1,889,603 1,889,913

April 6,508,820 6,019,069 508,320 646,154 1,882,530 1,890,084

May 6,925,015 6,643,763 375,733 589,734 1,889,362 1,884,772

June 7,148,253 6,880,560 395,418 671,509 1,889,865 1,889,911

July 7,043,887 6,750,810 375,174 803,621 ** 5,842,460 5,424,973

August 6,643,716 7,684,016 294,504 865,190 1,889,165 2,586,804

September 6,846,853 9,473,120 356,918 817,319 1,890,041 1,889,910

ober 6,528,082 9,422,856 498,818 742,984 1,890,041 1,889,910

November 6,440,630 8,234,597 545,492 686,467 1,889,559 1,889,429

December 6,450,883 8,433,441 470,060 685,869 1,703,307 1,889,910

Total $80,288,648 $87,845,255 $5,652,935 $8,547,455 $30,434,803 $30,912,971

* Includes $4 million appropriation from the Property Tax Relief Fund

** Includes $3,516,786.65 supplemental in July 2012 and $3,516,799.83 in July 2013

State Turnback

State Turnback Year-to-Date 2013 with 2012 Comparison (shaded blue)

Street Severance General

Month 2013 2012 2013 2012 2013 2012 2013 2012

January $43,764,256 $37,846,866 $39,379,372 $37,289,267 $83,143,628 $75,136,134 $12,329 $12,533

February 51,585,273 46,523,853 44,215,215 44,592,756 95,800,488 91,116,609 26,338 22,619

March 42,875,487 40,360,002 38,040,827 36,819,087 80,916,314 77,179,089 8,508 13,222

April 44,204,032 41,324,697 39,707,294 37,882,489 83,911,326 79,207,186 24,953 27,247

May 47,315,206 46,157,943 42,055,467 41,661,276 89,370,673 87,819,219 5,611 8,489

June 46,455,658 43,883,127 41,846,373 40,430,123 88,302,031 84,313,250 27,062 30,892

July 47,227,642 44,736,261 42,580,665 40,688,525 89,808,307 85,424,786 7,773 11,606

August 47,615,222 45,618,216 43,352,547 41,616,180 90,967,768 87,234,396

25,

210 27,685

September 45,850,267 44,215,998 43,479,764 40,815,883 89,330,031 85,031,881 9,433 14,110

October 46,540,715 45,686,669 44,208,889 42,353,132 90,749,603 88,039,801 26,911 28,246

November 45,245,392 45,434,409 42,367,542 41,142,702 87,612,934 86,577,110 8,718 14,114

December 45,359,946 44,662,489 41,645,364 40,506,136 87,005,310 85,168,625 29,399 26,648

Total $554,039,096 $526,450,530 $502,879,319 $485,797,556 $1,056,918,413 $1,012,248,086 $212,245 $237,411

Averages $46,169,925 $43,870,878 $41,906,610 $40,483,130 $88,076,534 $84,354,007 $17,687 $19,784

Municipal Sles and Use Tax has an effect on local sles tax revenues 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

Interest

Local Option Sales and Use Tax in Arkansas

Sale and Use Tax Year-to-Date 2013 with 2012 Comparison (shaded blue)

Municipal Tax County Tax Total Tax

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

INTEREST EARNINGS

Interest earned on the investments and bank deposits of the General Fund, certain

bond retirement funds, special projects and capital funds can legally be utilized for

any municipal purpose. The Federal Funds rate has decreased to a target range

of between 0.00% and 0.25% and has remained at historically low levels since

January 1, 2009. The Discount Rate currently remains at 0.75%. During the

second half of 2013, the yield on fixed-income investments held in the short-term

operating fund have increased slightly.

These securities are short in duration, backed by the U.S. government and are

among the safest securities in the world. Short term interest rates are scheduled

to remain in the exceptionally low range in 2014 with rates expected to rise only

modestly by the end of 2015. Slightly higher interest rates coupled with larger fund

balances should increase investment earnings in 2014. The City’s bank deposits

continue to yield a favorable 0.45% in 2014.

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 paying franchise fees 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 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

City of Little Rock, Arkansas 2014 Operating Budget

Overall franchise fee revenues in 2013 were 1.91% higher than 2012 levels.

CenterPoint Energy, the gas utility, experienced significant revenue increases

(19%) due to an increase in the price of natural gas and an almost 15% increase

in usage, the result of an unusually cold winter.

CenterPoint reports its natural gas costs to the Arkansas Public Service

Commission at the end of every October and those rates are passed along to

customers with no profit going to the utility. CenterPoint announced a 5.24% rate

increase for the first quarter of 2014. Certain franchise fee revenues, such as

Entergy, CenterPoint, and Central Arkansas Water are directly impacted by the

weather. An on-going national trend is that water consumption continues to

decrease due to water saving appliances and conservation measures.

A relatively mild 2013 summer resulted in a decrease in Entergy franchise

revenues of 1.67% while usage declined by almost 3%. Entergy Corp. announced

a 4% reduction in rates with the expiration of the Federal Energy Regulatory

(FERC) rider. The elimination of the FERC rider begins on January 1, 2014 upon

Entergy Arkansas, Inc. exiting its parent company (Entergy Corporation System)

and joining the Midwest Independent Transmission System Operation, Inc. The

Energy Cost Rate (ECR) is also expected to decrease slightly. The loss and

reduction in riders are projected to reduce revenues by 5% from 2013 totals.

Central Arkansas Water (CAW) announced a rate increase of 4% for 2014. The

rate increase was necessary to pay debt service on bonds issued to bring the

utility’s two treatment plants to EPA standards as required by the Clean Water Act.

The rate increase is expected to raise an average homeowner’s water bill by 48

cents in 2014. The average increase for a commercial user is expected to be

approximately 3.5%. In 2013, franchise fees received from Central Arkansas

Water were 7.81% lower than in 2012. According to CAW, 2012 was a record year

for total water usage while 2013 was a record low. The majority of the 2013

summer had ample precipitation and mild temperatures.

Little Rock Wastewater revenues increased 10.68% over the previous year. The

majority of the increase was attributed to an 8% increase in the sewer rate.

Wastewater Utility has announced an

overall rate increase of 7% for 2014

with 2.5% of the increase for

residential users. There is no

announced rate increase for 2015.

However, Little Rock’s sewer rate is

scheduled to increase 4.75% in

2016. The announced rate increases

were implemented to comply with the

terms of the Sierra Club lawsuit to

reduce sanitary sewer overflows in

Little Rock. Franchise fee revenues from local land line companies continue to

decline from a peak in 1998. This trend is expected to continue in the foreseeable

future, with more customers migrating from utilization of a home phone (land line)

$6,400,000

$12,800,000

$19,200,000

$25,600,000

$32,000,000

Budget Budget Budget

Actual Adopted Adopted

2012 2013 2014

Utility Franchise

9

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

and a mobile phone to only a mobile phone. Revenue from local land line providers

declined 2.99% in 2013 and are expected to further decrease in 2014.

The downward trend in traditional franchise fee revenues from long distance

providers is a result of an increase in wireless or mobile phone usage for long

distance calls. The franchise fee revenue from long distance actually increased

7.2% in 2013 after an 11% decrease in 2012. The increase in 2013 was attributed

to capturing the smaller long distance providers operating in Little Rock through

the Arkansas Public Service Commission. Long distance revenue is projected to

remain steady in 2014.

Franchise revenue from CenterPoint Energy, the gas utility, significantly improved

(19%) due to an increase in the price of natural gas and an almost 15% increase

in usage associated with the unusually cold winter. CenterPoint accumulates and

stores natural gas for the next heating season. The cost of natural gas makes up

between 70% and 80% of the typical bill. Natural gas prices have increased

approximately 5.6% in the prior twelve (12) months. CenterPoint reports its natural

gas costs to the Arkansas Public Service Commission at the end of every October

and those rates are passed along to customers with no profit to the utility.

CenterPoint announced a 5.24% rate increase for the first quarter of 2014,

however; the increase should be offset by lower consumption, resulting in a

relatively flat growth rate for 2014.

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 remained

steady in 2013. A one-time refund of $46,000 to an exempt non-profit resulted in

an overall decrease in revenues from Windstream. Going forward, the exemption

of sales to the non-profit will result in an $18,000 decrease in franchise revenue

per quarter. Fiber optic companies rarely announce anticipated rate increases in

advance of the actual rate change. Cell phone and Internet usage is not included

in the franchise agreement.

Franchise fee revenues for fiscal year 2014 are forecast to be less than one

percent above 2013 receipts and relatively flat compared to the amended 2013

budget. Utilities may adjust rates during the course of the year which affects

revenues. In addition, severe weather or unusual weather patterns may impact

franchise revenues.

Entergy -4.00%

CenterPoint 5.24%

Waste Water Utility 7.00%

Central Arkansas Water (CAW) 4.00%

SW Bell (AT&T) 0.00%

Local Land Lines 0.00%

Long Distance 0.00%

Fiber Optics 0.00%

Announced Utility Rate Adjustments for 2014

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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. Business licenses continue to be a stable

revenue source with 2013 license fees increasing 3.88% to over $6.3 million. The

increase of over $235,000 for 2013 is attributed to an improved local economy and

aggressive collection of delinquent accounts. 2014 revenues are expected to

remain at 2013 levels with no scheduled rate increases. A business license

committee will review the fairness and equity of the business license fee structure

periodically and provide recommendations to the Board of Directors.

MIXED DRINK PERMITS AND SUPPLEMENTAL TAX

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. 2013 mixed drink revenue was 13.43% above 2012 and 8.40% above

the 2013 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 2014 budget anticipates an increase of approximately

2.2% over 2013 actual revenues.

BUILDING AND RELATED PERMITS

Building and related permits, which include electrical permits, plumbing permits,

and heating ventilation and air conditioning (hvac) permits, were 8.3% above the

2013 amended budget but almost 2.5% below 2012 actuals. The 2013 budget

was reduced significantly because 2012 included the permitting of several large

apartment complexes, a hospital expansion and a new downtown hotel.

The City’s Planning & Development Department projects construction to remain

stagnant for residential permits, but commercial activity is expected to be above

2013 levels. Commercial projects planned in early 2014 include the new CARTI

campus ($50.7 million), the Residence at Brodie Creek Phase II, and the 72,000

square-foot Little Rock Medical Associates building in midtown. In addition, three

(3) downtown projects are expected to have a significant economic impact in 2014,

including Homewood Suites, MacArthur Commons and Hilton Garden Inn.

Construction of the 325,000 square-foot Gateway Town Center, which will be

home to an upscale outlet mall next to the Bass Pro Shop is planned to begin in

southwest Little Rock in the spring of 2014. Continued favorable interest rates

should continue to spur construction activity in Little Rock.

FINES

Fines and related fees comprise 1.74% of the 2014 budget. 2013 fines and fees

were approximately $260,500 or 9% above the previous year. Over $100,000 of

the increase is attributed to the inclusion of various RiverMarket fees such as

equipment rental, security, etc. in 2013 General Fund revenues. Previously,

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

RiverMarket revenues were included in a separate enterprise fund. Traffic fine

revenues were flat in 2013 but are expected to increase approximately 2.50% from

prior year as additional Police officers funded by the new 5/8 cent sales tax are

deployed. Parking fines increased approximately 25% in 2013 from 2012 totals.

Parking Enforcement attributes the increase in tickets issued to an additional motor

scooter and more operational meters than the previous year. 2013 parking fine

revenues did not experience a significant increase from the installation of the eight

(8) new pay and display solar meters servicing approximately 108 spaces in the

RiverMarket since they were installed in late October. The new meters should

contribute noticeable parking fine revenue in 2014. 2014 parking fines are

projected to be 11% higher than 2013 with the increase in operational meters.

PARK & ZOO REVENUE

General Fund park revenues are generated by three (3) golf courses, tennis fees,

community center fees, athletics fees, summer programs and pavilion rentals.

Prior to 2013, the Zoo, Jim Dailey Fitness & Aquatic Center, and the municipal golf

courses (Rebsamen, Hindman and War Memorial) were operated as separate

enterprise funds. At the end of 2012, these activities were consolidated into the

General Fund. General fund park and zoo revenues are expected to increase

11.60% or $1,169,000 from one year ago, primarily due to increased Zoo

admission charges and the reopening of Hindman Golf Course which was

renovated in 2013.

Excluding Transfers In and Donations, Zoo revenues decreased approximately 9%

or $312,040 from one year ago. Similar to park revenues, Zoo revenues are

heavily dependent on weather conditions. The spring of 2013 was unseasonably

cold followed by a very wet summer. Additionally, the popular train at the Zoo was

taken off-line for renovation. Overall, 2014 Zoo revenues are projected to be

approximately 14% higher than 2013 actual revenues. Zoo Admissions account

for approximately $420,000 of the increase to Park and Zoo revenue. Following a

2013 independent study of Zoo rates and services across the country, 2014 Adult

Zoo Admission fees will increase from $10.00 to $12.00, and rates for children,

ages 1-12 will increase to $9.00 from $8.00. Group Admission fees for fifteen (15)

people or more will increase $1.00 to $6.00 per person. The Zoo is in the process

of purchasing a train and renovating the train tracks with plans to make it available

for guests by the start of the spring busy season.

The City operates three (3) public golf courses and relies heavily on greens fees

and concessions to operate these courses. Historically, March is the start of the

busy season for golf courses. Similar to Zoo revenues, the cold spring months

coupled with the wet summer months reduced the number of patrons on each

course in 2013. Overall golf revenues were 16.92% below 2012 levels. 2013

Rebsamen Golf revenues decreased almost 13%. War Memorial revenues

decreased 4.79% from one year ago and Hindman Golf Course decreased

44.20%. The sharp decline in Hindman revenues were the result of a temporary

closure for the purpose of resurfacing all eighteen holes, including the practice

putting greens and for renovations to the pro shop. The improvements and new

renovations at Hindman are expected to increase 2014 revenues 8.54% over the

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

last full year of revenues. The 2014 Rebsamen golf revenues are projected to be

10.6% over last year, and War Memorial revenues are projected to increase

approximately 3%.

AIRPORT REIMBURSEMENT

The Little Rock National Airport reimburses the City for expenses related to police

and fire protection. In 2013, airport police reimbursements increased 7.77% to

$1.91 million and airport fire reimbursements increased 2.49% to $1.24 million.

Staffing levels and 2014 airport reimbursements should be consistent with 2013

levels. The increases in salaries and healthcare cost will offset the negotiated

$79,000 reduction in police overtime at the airport.

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 the tax on gasoline consumption goes toward municipal aid or

gas turnback. 2013 revenues were 21.65% higher than 2012, the result of the

passage of Constitutional Amendment No. 1 in the general election of 2012. The

initiative provided additional funding for State, County and City streets and bridges

with a temporary one-half percent (0.5%) sales and use tax for road construction

and maintenance. The ten (10)-year sales tax is effective from July 1, 2013 through

December 2022. The measure increased the per capita funding for city streets

from $52 to $62. Gas turnback funds have been trending downward as a result of

lower gas consumption associated with more fuel efficient automobiles. The State

Highway Department’s turnback projection for 2014, including gas tax, severance

tax and sales tax is $12.1 million. The 2014 Street Turnback estimate includes

proceeds from the new highway 1/2-cent sales tax and severance tax on natural-

gas. Currently, approximately 7% of the turnback is attributed to the natural gas

severance tax. The 2014 budgeted increase of 13.7% is attributed to the first full

year of the new sales tax.

$250,000

$500,000

$750,000

$1,000,000

Budget Budget Budget

Actual Adopted Adopted

2012 2013 2014

Golf Department

Green Fees

Equipment Rental

100

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

BOND & INTEREST FUND

Revenues from this fund were utilized 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 bonds were fully redeemed on April 1, 2013. The voters of Little

Rock approved a new annual ad valorem tax at a lesser rate of 3.0 mills at a special

election on September 11, 2012. The reduced millage replaces the previous 3.3

mill tax and is pledged for the financing of $105 million in street and drainage

improvements. On July 15, 2013, the City issued $58,105,000 of general obligation

debt ($42,000,000 for street improvements and $18,000,000 for drainage

improvements). The millage, along with the Homestead Credit, which is monies

generated from a state-wide half-cent sales tax, produced approximately $11

million toward 2013 debt service on the outstanding bonds.

WASTE DISPOSAL

The 2013 Waste Disposal charges for services revenues increased 8.87% over

2012 levels. Sanitation fees revenue increased 5.53% primarily attributable to

delinquent collections. Landfill fees increased almost 57%, the result of a full year

agreement with Waste Management and Waste Corporation for dumping fees.

Revenues from methane gas increased almost 45% as a result of the exclusive

vendor maintaining equipment online for the majority of the year. The monthly

residential rate for sanitation pickup remained at $22.02. There are approximately

58,000 households currently receiving garbage collection services.

In addition, approximately 280 commercial vendors pay an average rate of $33.37

a month for waste disposal services. The 2014 budget for sanitation fees of almost

$16 million is lower than 2013 actuals because it contains no anticipated

delinquent collections. Landfill fees are projected to drop 13% from one year ago

because of a decline from private haulers. In addition, 2013 revenues included a

significant amount of 2012 winter storm debris. Landfill fees are expected to

generate approximately $1,300,000 in 2014. Methane gas captured by the landfill

is piped to a vendor and is expected to generate $135,000 in annual revenues.

$1,000,000

$3,000,000

$5,000,000

$7,000,000

$9,000,000

$11,000,000

$13,000,000

Budget Budget Budget

Actual Adopted Adopted

2012 2013 2014

Street Fund

1/2 County Road Tax

Gas Turnback

101

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

VEHICLE STORAGE

Vehicle Storage revenues are generated from storage fees, wrecker fees, and

auction sales. These revenue sources contributed approximately 80% of total

2013 revenues which was a decrease of 10.3% from one year ago. The largest

decrease was associated with vehicle auctions which declined almost $168,000

from one year ago. 2012 Vehicle Auction revenue was overstated with some

wrecker fees included in the total. The 2014 revenue budget remains flat compared

to 2013 actuals. There were 3,257 tows to the Little Rock Vehicle Storage facility

in 2013 compared to 3,132 in 2012. The average sales price per vehicle auctioned

in 2013 was $601.

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

$4,000,000

$8,000,000

$12,000,000

$16,000,000

$20,000,000

Budget Budget Budget

Actual Adopted Adopted

2012 2013 2014

Waste Fund

Sanitation Fees

Landfill Fees

$140,000

$280,000

$420,000

$560,000

$700,000

Budget Budget Budget

Actual Adopted Adopted

2012 2013 2014

Fleet Services Vehicle Storage Facility

Storage Fees

Wrecker Fees

Vehicle Auctions

102

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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. Overall Parking Garage revenues were 1.30% lower in 2013

than 2012 but 3.3% higher than budget. Monthly revenues from the Statehouse

and the RiverMarket Garages were 10.14% higher in 2013 and 6.91% over budget.

Daily revenues from both garages remained consistent with 2012. In 2014, daily

RiverMarket parking is expected to increase with the reduction in available parking

spaces downtown.

Street cut revenues decreased over 51% from one year ago when with one fiber

optic company significantly increased the number of street cuts in order to replace

and install new fiber optic lines within the city. Street cut revenue has returned to

more normal levels and is expected to decrease slightly for 2014. Eight (8) new

solar-powered pay parking stations were installed in 2013 on President Clinton

Avenue and will be online for a full year in 2014. The installation decreased the

number of free parking spaces at the RiverMarket by 108 spaces. Monthly

revenues from the new meters are expected to generate $4,000 with 50% of this

total committed to reimburse the installation costs of the meters in the first full year.

103

Return to Table of Contents

General Fund Revenues

Sources and Trends

2009-2014

Revenues increased significantly with the implementation of a new

sales tax in 2012. The 5/8-cent portion of the tax for on-going

operations increased the existing 1/2-cent tax to a total of 1.125%.

Note: 2011 and 2012 Actual revenues have been adjusted to reflect

the consolidati on of the River Market, Golf, Jim Dailey Fitness &

Aquatic Center, and Zoo Funds with the General Fund.

104

Return to Table of Contents

Expenditures

CITY OF LITTLE ROCK

2014 BUDGET SUMMARY

ALL FUNDS EXPENSES

$237,965,157

Street

Fund

8.14%

Fleet

Services

5.52%

Waste

Disposal

7.42%

General

Fund

77.43%

Vehicle Storage

Facility

.56%

Parking

Garages

.93%

105

Return to Table of Contents

2012 2013 2013 2014 13/14 %

GENERAL FUND ACTUAL (1) ADOPTED AMENDED* ADOPTED DIFF CHANGE

General Administrative $22,014,866 $20,771,516 $20,400,162 $20,296,290 ($103,872) -0.51%

Board of Directors 217,312 234,774 282,447 338,527 56,080 19.86%

Community Programs 354,736 358,428 362,235 388,081 25,846 7.14%

City Attorney 1,497,920 1,706,756 1,584,169 1,769,774 185,605 11.72%

District Court First Division 1,149,358 1,381,441 1,278,561 1,392,505 113,944 8.91%

District Court Second Division 1,127,676 1,222,308 1,211,957 1,247,286 35,329 2.92%

District Court Third Division 550,961 565,562 561,888 627,185 65,297 11.62%

Finance 2,772,119 3,006,838 2,986,382 3,136,992 150,610 5.04%

Human Resources 1,334,084 1,549,857 1,548,499 1,632,677 84,178 5.44%

Information Technology 3,583,744 4,478,965 3,930,001 4,358,322 428,321 10.90%

Planning Development 1,837,969 2,499,148 2,129,139 2,583,968 454,829 21.36%

Housing & Neighborhood Programs 4,073,655 5,534,697 4,944,864 5,673,839 728,975 14.74%

Public Works 962,161 1,138,346 1,025,434 1,166,482 141,048 13.75%

Parks & Recreation 7,475,977 9,534,163 8,785,775 9,739,691 953,916 10.86%

River Market 1,185,528 1,197,800 1,197,800 1,208,675 10,875 0.91%

Golf 2,354,974 2,081,552 2,274,838 2,187,165 (87,673) -3.85%

Jim Dailey Fitness and Aquatic Center 864,202 891,475 803,405 896,565 93,160 11.60%

Zoo 5,315,033 6,091,304 5,896,684

6,488,801 592,117 10.04%

Fire 41,413,487 39,167,052 44,364,845 45,774,586 1,409,741 3.18%

Police 59,187,490 58,401,831 64,209,117 67,200,859 2,991,742 4.66%

Vacancy Savings (3,900,000) (5,000,000) (5,000,000)

Sub-total General Operating 159,273,252 157,913,813 169,778,202 173,108,270 3,330,068 1.96%

TRANSFERS OUT/OTHER EXPENSES

Transfer out to Street Fund 886,071 1,082,000 1,282,000 1,082,000 (200,000) -15.60%

Special Projects/PIT 12,946,749 9,505,347 9,829,347 9,074,260 (755,087) -7.68%

Waste Disposal 1,475,240 -

Police & Fire Pension 1,000,000 -

Contingency/Reserve 1,710,000 1,000,000 1,000,000

Zoo, Golf, Fitness - Consol. with Gen. Fund 11,827,285

Sub-total of Transfers Out 27,135,345 13,297,347 11,111,347 11,156,260 44,913 0.40%

TOTAL GENERAL FUND 186,408,597 171,211,160 180,889,549 184,264,530 3,374,981 1.87%

OTHER FUNDS 2,186,000

Public Works - Street 15,696,875 17,594,796 17,594,796 19,363,696 1,768,900 10.05%

Fleet Services 11,622,523 12,616,069 12,866,069 13,135,688 269,619 2.10%

Vehicle Storage Facility 1,284,946 1,293,257 1,293,257 1,321,150 27,893 2.16%

Waste Disposal 16,574,747 17,688,470 17,688,470 17,655,926 (32,544) -0.18%

Parking Garages 1,861,831 2,179,806 2,179,806 2,224,167 44,361 2.04%

Sub-total Other Operating Funds 47,040,922 51,372,398 51,622,398 53,700,627 2,078,229 4.03%

TOTAL ALL FUNDS 233,449,519$ 222,583,558$ 232,511,947$ 237,965,157$ 5,453,210$ 2.35%

* The 2013 Amended Budget includes a reduction in departmental budgets for vacancy savings achieved throughout the year.

Vacancy savings represents savings from authorized but unfilled positions. The 2013 vacancy savings goal was fully realized.

(1) Numbers have been adjusted to reflect the consolidation of the River Market, Golf, Fitness and Aquatics Center, and Zoo Enterprise Funds with the

General Fund.

CITY OF LITTLE ROCK

2014 OPERATING & OTHER BUDGETED EXPENDITURES

106

Return to Table of Contents

$20,000,000

$40,000,000

$60,000,000

$80,000,000

2012 2013 2014

Police Fire

All Others General Administration

Transfers Parks & Recreation

General Government

Summary of Appropriations

2012-2014

107

Return to Table of Contents

2012 2013 2014

CATEGORY Actual (1) Budget (1) Budget

Salaries Wages and Employee Benefits $122,039,259 $121,361,267 $137,290,586

Supplies and Materials 5,898,410 6,697,932 6,403,155

Repairs and Maintenance 5,997,377 6,500,607 6,796,658

Contractual 20,759,135 20,557,903 20,914,528

Capital Outlay 167,650 400,062 380,000

Debt Service 4,411,421 2,396,042 1,323,343

Transfers 27,135,345 13,297,347 11,156,260

Net City Expenditures $186,408,597 $171,211,160 $184,264,530

Staffing Level 1,676 1,696 1,708

Ratio 9.01 9.92 9.28

GENERAL FUND SUMMARY

EXPENDITURES BY CATEGORY

(1) 2012 Actual expenditures were adjusted to reflect the consolidation of the River Market,

Golf, Fitness and Aquatics, and Zoo Enterprise Funds with the General Fund.

8.50

9.00

9.50

10.00

2012 2013 2014

STAFFING LEVEL PER MILLION DOLLARS BUDGETED

108

Return to Table of Contents

2012

ctual

Expend. (1)

2013

dopted

Budget

2014

Adopted

Budget

GENERAL FUND

GENERAL ADMINISTRATIVE

101001 City Clerk 181,167$ 173,253$ 189,276$

101002 Administrative & General 16,973,940 15,805,839 14,763,384

101003 Employee Benefits 3,262,791 3,226,212 3,468,472

101004 Racial and Cultural Diversity 142,112 199,255 150,368

101006 Mayor & City Manager Administration 1,093,163 1,021,011 1,374,533

101007 Emergency Management 64,035 56,533 59,668

101008 Small & Minority Women Owned Bus. Dev. 53,906 55,117 55,061

101009 Little Rock Television 243,752 234,296 235,528

Total General Administrative 22,014,866 20,771,516 20,296,290

BOARD OF DIRECTORS

101111 Board of Directors 217,312 234,774 338,527

COMMUNITY PROGRAMS

101501 Administration 278,517 285,167 299,358

101503 Operations 76,219 73,261 88,723

Total Community Programs 354,736 358,428 388,081

CITY ATTORNEY

101801 City Attorney 1,497,920 1,706,756 1,769,774

LITTLE ROCK DISTRICT COURT

102101 District Court First Division 1,149,358 1,381,441 1,392,505

LITTLE ROCK DISTRICT COURT

102201 District Court Second Division 1,127,676 1,222,308 1,247,286

LITTLE ROCK DISTRICT COURT

102301 District Court Third Division 550,961 565,562 627,185

FINANCE

102501 Administration 494,260 538,939 576,786

102515 Budget 161,518 168,746 173,999

102520 Internal Audit 157,361 164,529 169,346

102530 Accounting and Reporting 459,417 484,392 499,843

102531 Accounts Payable 259,955 310,154 331,036

102535 Payroll 192,075 206,675 212,873

102540 Treasury Management 511,963 556,924 573,309

102550 Purchasing 221,168 219,536 262,640

102555 Print Shop 118,412 96,629 68,673

102560 Grants Management 195,989 260,314 268,487

Total Finance 2,772,119 3,006,838 3,136,992

HUMAN RESOURCES

102701 Human Resources 1,334,084 1,549,857 1,632,677

INFORMATION TECHNOLOGY

103001 Administration 733,711 1,004,591 1,011,402

103010 Application Programming 983,621 1,381,555 1,205,301

103030 Networking 1,866,412 2,092,819 2,141,619

Total Information Technology 3,583,744 4,478,965 4,358,322

CITY OF LITTLE ROCK

2014 OPERATING EXPENSES

109

Return to Table of Contents

2012

ctual

Expend. (1)

2013

dopted

Budget

2014

Adopted

Budget

CITY OF LITTLE ROCK

2014 OPERATING EXPENSES

PLANNING AND DEVELOPMENT

103301 Administration & Budget 243,023 279,360 309,532

103310 Planning 232,306 427,316 430,229

103320 Zoning & Subdivision 632,257 840,113 856,908

103330 Building Codes 730,384 952,359 987,299

Total Planning and Development 1,837,969 2,499,148 2,583,968

HOUSING AND NEIGHBORHOOD PROGRAMS

103501 Administration 270,993 337,598 356,306

103510 Animal Services 887,001 1,175,865 1,162,608

103520 CDBG - Housing Programs 4,022 55,490 5,157

103530 Neighborhood Programs 1,848,730 2,793,911 2,936,213

103539 Neighborhood Alert Centers 629,604 680,602 744,129

103540 Neighborhood Resource Center 208,126 229,045 230,755

103550 Environmental Services 225,179 262,186 238,671

Total Housing and Neighborhood Programs 4,073,655 5,534,697 5,673,839

PUBLIC WORKS

104010 Building Services 962,161 1,070,935 1,095,023

104020 Asset Management 67,411 71,459

Total Public Works 962,161 1,138,346 1,166,482

PARKS AND RECREATION

104501 Administration 381,088 392,583 448,055

104503 Design Scheduling 338,478 351,456 308,473

104510 Resources Administration 339,091 450,586 464,904

104511 Cultural Museum 144,100 199,004 198,913

104512 Therapeutic 110,111 131,639 173,329

104521 Development and Maintenance 116,231 142,297 126,258

104522 Operations and Improvement Development 824,174 1,140,318 1,148,078

104523 Park Maintenance 1,930,630 2,261,195 2,407,313

104524 Horticulture 657,198 948,506 929,517

104525 Urban Forestry 241,549 399,162 449,953

104530 Recreation Administration 26,288 157,245 160,733

104531 Community Center Administration 147,451 121,066 113,169

104532 Dunbar Community Center 378,886 416,281 441,096

104533 East Little Rock Recreation Center 68,018 96,118 79,241

104534 Senior Programs 58,597 103,354 102,900

104536 Southwest Community Center 463,754 626,416 640,472

104537 Stephens Community Center 216,865 244,195 252,724

104538 The Centre at University Park 143,738 307,258 327,231

104556 Athletics/Playgrounds 576,894 591,601 596,296

104557 Tennis Center Operations 263,565 370,703 287,969

104558 N.W. Hill Community Complex 49,272 83,180 83,067

Total Parks and Recreation 7,475,977 9,534,163 9,739,691

RiverMarket 1,185,528 1,197,800 1,208,675

Golf

104701 Administration 10,568 12,262 94,495

104710 Rebsamen Golf Pro 439,853 387,961 391,941

104711 Rebsamen Golf Maintenance 660,911 520,526 521,777

104712 Rebsamen Pro Golf Concessions 88,935 58,533 58,533

104720 War Memorial Golf Pro 273,807 253,693 257,262

104721 War Memorial Golf Maintenance 297,578 302,582 314,459

104740 Hindman Pro Golf 323,388 288,692 292,934

104741 Hindman Golf Maintenance 259,933 257,303 255,764

Total Golf Fund 2,354,974 2,081,552 2,187,165

110

Return to Table of Contents

2012

ctual

Expend. (1)

2013

dopted

Budget

2014

Adopted

Budget

CITY OF LITTLE ROCK

2014 OPERATING EXPENSES

Jim Dailey Fitness and Aquatic Center 864,202 891,475 896,565

ZOO

106501 Zoo Administration 368,596 319,973 322,369

106510 Zoo Concessions 313,345 305,474 306,769

106520 Zoo Education 170,919 243,526 350,311

106530 Zoo Gift Shop 186,329 243,680 243,680

106540 Zoo Membership 54,672 57,966 57,966

106550 Zoo Special Events 106,171 103,430 103,430

106560 Zoo Marketing & Promotions 409,808 462,934 498,097

106570 Zoo Facilities Operation 1,479,190 1,869,698 1,989,065

106580 Animal Management 1,772,210 2,075,473 2,206,573

106590 Visitor Service Administration 453,792 409,150 410,541

Total Zoo Fund 5,315,033 6,091,304 6,488,801

FIRE

105101 Administration 910,806 1,123,694 1,082,358

105102 Fire Pension * 5,396,500 5,556,595

105120 Fire Suppressing and Rescue 33,074,203 35,846,158 37,144,014

105130 Fire Prevention - Investigation 469,598 501,570 512,823

105140 Fire Training 585,464 656,902 579,130

105150 Crash Fire Rescue - Airport 976,916 1,038,728 899,666

Total Fire 41,413,487 39,167,052 45,774,586

POLICE

105201 Administration 2,682,329 2,671,797 3,184,485

105202 Police Pension * 6,376,216 6,345,547

105210 Internal Affairs 79 28,871

105215 Organized Crime - Intelligence 5,190,690 4,993,388 5,744,576

105220 Training and Crime Prevention 3,097,373 4,209,794 2,233,737

105225 Detectives 5,472,849 5,642,434 5,666,861

105230 Downtown Patrol 9,565,331 9,628,175 11,291,529

105235 Southwest Patrol 7,662,053 8,732,863 8,354,085

105240 Special Operations 156,383

105245 WW Willams Northwest Substation 7,868,464 9,373,102 9,979,196

105250 Airport Police 1,992,419 2,037,813 1,929,214

105255 Police Records Support Service 5,966,901 7,162,320 8,360,054

105260 Communication Center 3,156,403 3,921,274 4,111,575

Total Police 59,187,490 58,401,831 67,200,859

Less Vacancy Reduction (3,900,000) (5,000,000)

General Fund Operating Total 159,273,252 157,913,813 173,108,270

TRANSFER/OUT OTHER EXPENSES

Transfer out to Street Fund 886,071 1,082,000 1,082,000

Grant Fund 912,027

Special Projects/PIT 12,946,749 8,593,320 9,074,260

Waste Disposal (Recycling) 1,475,240

Police & Fire Pension 1,000,000

Contingency/Reserve 1,710,000 1,000,000

Zoo, Golf, Fitness - Consol. with General Fund 11,827,285

Sub-total 27,135,345 13,297,347 11,156,260

GENERAL FUND TOTAL 186,408,597 171,211,160 184,264,530

* Actual 2012 Fire and Police Pension include pension contributions supported by a separate property tax levy and State

Pension Turnback funds. The 2014 budget includes an allocation for this purpose.

111

Return to Table of Contents

2012

ctual

Expend. (1)

2013

dopted

Budget

2014

Adopted

Budget

CITY OF LITTLE ROCK

2014 OPERATING EXPENSES

PUBLIC WORKS - STREET

204001 Administration 1,711,248 1,091,376 1,058,292

204002 Operations Administration 541,941 594,215 1,229,701

204003 Street and Drainage Maintenance 5,636,174 7,447,804 8,586,915

204005 Storm Drain Maintenance 791,093 972,911 925,032

204006 Work Pool 141,985 152,861 170,122

204007 Resource Control and Scheduling 357,774 388,487 406,340

204008 Control Devices 800,778 916,892 912,809

204010 Signals 836,908 915,973 917,220

204015 Parking Meters 95,647 101,924 106,689

204020 Civil Engineering 1,289,866 1,356,413 1,486,133

204025 Traffic Engineering 3,291,519 3,379,204 3,277,281

204030 Parking Enforcement 201,942 276,736 287,162

Total Street Fund 15,696,875 17,594,796 19,363,696

FLEET SERVICES

600001 Administration 675,071 556,740 825,640

600011 Acquisition & Disposal 7,144,118 7,773,805 7,823,780

600020 Financial Management 224,782 417,637 308,520

600031 Maintenance Administration 3,578,552 3,867,887 4,177,748

Total Fleet Services 11,622,523 12,616,069 13,135,688

VEHICLE STORAGE FACILITY 1,284,946 1,293,257 1,321,150

WASTE DISPOSAL

603101 Administration 2,480,922 2,001,270 1,907,192

603110 Collection 9,905,367 10,874,270 11,357,804

603120 Disposal 3,323,256 3,880,762 3,608,284

603125 Composting 482,165 597,568 563,746

603130 Waste Management 383,037 334,600 218,900

Total Waste Disposal Fund 16,574,747 17,688,470 17,655,926

PARKING GARAGES 1,861,831 2,179,806 2,224,167

GRAND TOTAL ALL FUNDS 233,449,519$ 222,583,558$ 237,965,157$

(1) 2012 Actual numbers have been adjusted to reflect the consolidation of the River Market, Golf, Fitness and Aquatics Center,

and Zoo Enterprise Funds with the General Fund.

112

Return to Table of Contents

CITY OF LITTLE ROCK

2014 ALLOCATION OF

FULL TIME PERSONNEL

Police

33.93%

Fire

19.95%

Parks

7.20%

All Other

General Fund

17.06%

Fleet

3.60%

Street

10.09%

Waste

5.36%

Zoo

2.80%

Police 716 Fire 421 Street 213

Waste 113 Zoo 59 All Other 360

General

Fleet & Vehicle Fund

Storage Facility 76 Parks 152

113

Return to Table of Contents

2012 2013 2014

Adopted Adopted Adopted

Budget Budget Budget

General Fund

General Administrative 26 26 31

Board of Directors 1 1 1

Community Programs 8 10 10

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 8

Finance 40 41 41

Human Resources 19 19 19

Information Technology 38 39 39

Planning & Development 39 39 39

Housing & Neighborhood Programs 96 103 103

Public Works - General 13 13 13

Parks & Recreation 117 119 122

Golf 21 21 21

Jim Dailey Fitness Center 9 9 9

Zoo 56 57 59

Fire 421 421 421

Police 709 715 716

Subtotal General Fund 1,676 1,696 1,708

Other Funds

Public Works - Street 211 215 213

Fleet Services 59 61 61

Vehicle Storage Facility 15 15 15

Waste Disposal 112 113 113

Subtotal Other Funds 397 404 402

Total Personnel 2,073 2,100 2,110

CITY OF LITTLE ROCK

FULL TIME PERSONNEL BUDGET SUMMARY

114

Return to Table of Contents

CITY OF LITTLE ROCK

FULL-TIME PERSONNEL AUTHORIZATIONS

2010 - 2014

2016 2016

2073

2100

2110

2000

2020

2040

2060

2080

2100

2120

2140

2010 2011 2012 2013 2014

EMPLOYEES

The net change in personnel between 2013 and 2014 total positions are as indicated

in the chart below.

2013 Adopted Budget 2,100

General Administrative 5

District Court Third Division 1

Parks and Recreation 3

Zoo 2

Police 1

Street (2)

2014 Adopted Budget 2,110

115

Return to Table of Contents

CITY OF LITTLE ROCK

2014 GENERAL FUND EXPENDITURES

2012 2013 2014 Increase

Budget Budget Budget (Decrease)

SPECIAL PROJECTS

Children, Youth, & Families (CYF) $5,500,000 $5,500,000 $5,500,000

Facility Improvements 975,000 975,000 975,000

Annual Fleet Replacement 800,000 850,000 850,000

Supplemental Jail Funding (1) 300,000

Homelessness Outreach 250,000 250,000 350,000 100,000

Land Bank 168,420 168,420 84,210 (84,210)

Demolition (Residential & Commercial) (2) 150,000 300,000 (300,000)

Demolition (Residential) (2) 250,000 250,000

Demolition (Commercial) (2) 100,000 100,000

Board & Secure 100,000 100,000 50,000 (50,000)

Weed Lot Maintenance (2) 75,000 150,000 150,000

Curran Hall 35,000 35,000 35,000

Federal & State Legislative Consulting 45,000 45,000 45,000

Environmental Youth (Parks) 37,500 37,500 37,500

American Disability Act (ADA) 30,000 30,000 30,000

Work Boots 25,000 25,000 25,000

Junction Bridge 25,000 25,000 25,000

Sister Cities 20,000 30,000 30,000

Sustainability Summit 20,000 20,000

Neighborhood Challenge Grant 15,000 30,000 30,000

National Night Out 10,000 10,000 10,000

Worldfest 10,000 10,000 10,000

Neighborhood Connection 2,400 2,400 2,400

Total General Fund Projects 8,573,320 8,593,320 8,609,110 15,790

GRANT MATCH

Undesignated 150,000 150,000 150,000

AEDC-CNG Station Grant 114,695 400,000 (400,000)

EPA Main Street Water 165,150 160,150 (5,000)

Cities of Service 140,601 20,000 (120,601)

JARC DOT Van/Drivers for Homeless Center 56,276 (56,276)

Fire Grant Match:

Rescue Truck (20%) 66,714 75,000 75,000

Expanded Fire Program (20%) 10,000 10,000 10,000

Jumpstart (Metroplan) 25,000 50,000 50,000

Total Grant Match Requirement 366,409 912,027 465,150 (446,877)

GRAND TOTA

$8,939,729 $9,505,347 $9,074,260 ($431,087)

(1) Increased Jail funding is available in a special project funded by a $20 local fine dedicated

to supplemental jail funding.

(2) The General Fund increased funding for demolition and weed lot maintenance to accommodate

the reduction in funding from Waste Disposal. In addition, the demolition budget was separated.

116

Return to Table of Contents

CITY OF LITTLE ROCK

2014 OPERATING BUDGETS

BY SERVICE PROGRAM CATEGORY

Public Safety

$128,273,569

Public

Health/

Public

Utilities

$19,125,124

Economic

Development

$638,042

Housing &

Neighborhood

Revitalization

$8,168,909

Transportation

$26,456,000

Leisure

Services

$21,477,765

General

Government

$19,840,360

All Other

Expenditures

$13,985,688

$237,965,157

117

Return to Table of Contents

2013 % to 2014 % to

Service/Program Categor

Budget Total

get

Total

Public Safety

Police $58,401,831 $67,200,859

Fire 38,128,324 44,874,920

Street Lights, Traffic Signals & Signs 5,212,069 5,107,310

Little Rock District Court First Division 1,381,441 1,392,505

Animal Services 1,175,865 1,162,608

Little Rock District Court Second Division 1,222,308 1,247,286

Children, Youth & Families 5,500,000 5,500,000

Community Programs 608,428 738,081

Pulaski County Regional Detention Facility (1) 1,050,000 1,050,000

Total Public Safety 112,680,266 50.62% 128,273,569 53.90%

Public Health/Public Utilities

Waste Disposal 17,487,970 17,455,426

Little Rock District Court Third Division 565,562 627,185

Arkansas Emergency Physician Foundation 36,000 36,000

Saint Vincent's 25,381 25,381

Storm Drainage 972,911 925,032

Pulaski County Health Department 56,100 56,100

Total Public Health/Public Utilities 19,143,924 8.60% 19,125,124 8.04%

Economic Development/Employment

Little Rock Chamber of Commerce 200,000 200,000

Metroplan 178,042 178,042

Downtown Partnership/Empowerment Zone 160,000 160,000

Metro Little Rock Alliance 100,000 100,000

Total Economic Development/Employment 638,042 0.29% 638,042 0.27%

Housing and Neighborhood & Waste

Disposal Revitalization,

Growth & Development

Planning & Development Department 2,635,448 2,719,768

Alert Centers 680,602 744,129

Neighborhood Resource Center 229,045 230,755

Demolition, Weed Lot Maintenance, Board/Secure 1,021,820 937,610

Housing & Neighborhood Prog. Admin. 3,449,185 3,536,347

Total Housing & Neighborhood

Revitalization, Growth

8,016,100 3.60% 8,168,609 3.43%

CITY OF LITTLE ROCK

ADOPTED OPERATING BUDGETS BY SERVICE PROGRAM CATEGORY

2013 - 2014

(1) Supplemental jail funding is provided by a $20 local jail fine.

118

Return to Table of Contents

2013 % to 2013 % to

Service/Program Categor

Budget Total

get

Total

Transportation Services

Central Arkansas Transit Authority 8,208,468 8,922,333

Streets 11,176,156 12,694,833

Parking 378,660 393,851

Parking Garages 2,179,806 2,224,167

Vehicle Storage Facility 1,293,257 1,321,150

Airport Rescue 1,038,728 899,666

Total Transportation Services 24,275,075 10.91% 26,456,000 11.12%

Leisure Services/Cultural Support

Conventions & Tourism

Parks & Recreation 9,410,159 9,615,778

Golf 2,173,052 2,278,665

Jim Dailey Fitness Aquatic Center 891,475 896,565

River Market 1,197,800 1,208,675

Zoo 6,091,304 6,488,801

Cultural Institutes:

Arts Center 400,000 400,000

Museum of Discovery 200,000 200,000

MacArthur Military Museum 199,004 198,913

Sister Cities Commission 30,000 30,000

Racial & Cultural Diversity Commission 209,255 160,368

Total Leisure Services/Cultural

Support/Conventions

20,802,049 9.35% 21,477,765 9.03%

enera

overnmen

uppor

Board of Directors 234,774 338,527

General Administrative 10,446,497 6,437,586

Finance 3,006,838 3,136,992

Human Resources 1,574,857 1,657,677

City Attorne

1,706,756 1,769,774

Information Technolog

4,478,965 4,358,322

Building Services/Asset Management 2,113,346 2,141,482

Total General Government Support 23,562,033 10.59% 19,840,360 8.34%

All

Oth

xpen

dit

ures

Fleet Services 13,466,069 13,985,688

Total Other Expenditures 13,466,069 6.05% 13,985,688 5.88%

Grand Total $222,583,558 100% $237,965,157 100%

Adopted Operating Budgets by Service Program Category

2013 - 2014

City of Little Rock

119

Return to Table of Contents

$112,294,307

$110,888,572

$126,585,371

$35,000,000

$70,000,000

$105,000,000

$140,000,000

2012 2013 2014

CITY OF LITTLE ROCK

PUBLIC SAFETY REVENUES &

EXPENDITURES

COMPARISIONS

2012 2013 2014

Fire $41,413,487 $39,167,052 $45,774,586

Police 59,187,490 58,401,831 67,200,859

District Court First Division 1,149,358 1,381,441 1,392,505

District Court Second Division 1,127,676 1,222,308 1,247,286

District Court Third Division 550,961 565,562 627,185

Alert Centers 629,604 680,602 744,129

Neighborhood Programs (Rental Inspection) 1,848,730 2,793,911 2,936,213

Animal Services 887,001 1,175,865 1,162,608

Prevention Intervention & Treatment 5,500,000 5,500,000 5,500,000

Public Safety Expenditures $112,294,307 $110,888,572 $126,585,371

General Fund Revenue $180,242,907 $171,211,160 $184,264,530

Percentage of General Fund Expenditures Devoted

to Public Safety 62% 65% 69%

(1) Actual includes contributions to the Police and Fire pension funds in the amount of $11,710,547

supported by a separate Property Tax levy and State Turnback funds. The 2014 budget includes an

allocation for this purpose.

120

Return to Table of Contents

CITY OF LITTLE ROCK

PUBLIC SAFETY OPERATING

EXPENDITURES AS A PERCENTAGE

OF GENERAL FUND REVENUE

2005-2014

$20

$40

$60

$80

$100

$120

$140

$160

$180

$200

2005

Actual

2006

Actual

2007

Actual

2008

Actual

2009

Actual

2010

Actual

2011

Actual

2012

Actual

2013

Forecast

2014

Forecast

(Millions)

General Fund Revenue Public Safety Expenditures

$114.9

$119.7

$137.3

$143.9

$144.1

$141.1

$150.5

$180.2

$171.2

$67.5

$71.5

$85.2

$88.9

$97.2

$94.7

$99.9

$112.3

$110.9

$126.6

$184.3

59% 60% 62% 62% 67% 67% 61% 62% 65% 69%

121

Return to Table of Contents

This page left blank intentionally.

122

Return to Table of Contents

Capital Improvements

City of Little Rock, Arkansas 2014 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.

2007 Capital Improvements – The 2007 Capital Improvements were issued to

finance the advance refunding of the City’s Capital Improvement Revenue

Bonds1998A and to pay the cost associated with the issuance of the Series 2007

Bonds. The Series 2007 bonds are not a general obligation of the City but are a

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 Other Significant Non-recurring Capital

Improvements section.

123

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

2009A and 2009B 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. 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.

2012 Library Construction and Refunding Bonds – The 2012 Library

Construction and Refunding Bonds are limited obligations payable through 2032.

The Library Bonds were issued to finance the cost of acquiring, constructing, and

equipping capital improvements to the City’s public libraries operated by the

Central Library System, to refund the City’s outstanding Library Construction

Bonds, Series 2004A, and to pay the cost of issuance of the bonds. The bonds

are limited tax obligations payable solely from a 0.9 mill annual ad valorem tax.

2013 Capital Improvement Bonds – On September 11, 2012, citizens of Little

Rock approved the issuance of $105 million in Capital Improvement Bonds for the

purpose of Street and Drainage infrastructure improvements. The bonds are

limited tax general obligations secured by all proceeds derived from a separate 3.0

mills annual ad valorem tax on real and personal property located within the City.

The first series of bonds were issued in July 2013 in the amount of $58,105,000.

A second series will likely be issued around 2016. Overall, a maximum of

$73,500,000 will be issued to finance street improvements and a maximum of

$31,500,000 will be issued to finance drainage projects throughout the City.

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 issued two short-term financing notes in 2012 and in 2013 in the amount of

$18,850,000 and $7.7 million 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 notes. Interest payments on the notes will be appropriated from

general fund revenues. In addition, the City may consider issuance of a new short-

term financing note in 2014 to further completion of the public safety projects and

fund additional information technology needs.

124

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Land and Buildings

Southwest Fire Station $459,000

459,000

Equipment and Vehicles

Public Safety Radio System Upgrade 2,891,000

311/911 Communications Software 2,350,000

Information Technology Capital 2,000,000

7,241,000

$7,700,000

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

The 2012 note included funding for the following projects:

The 2013 note included funding for the following projects:

Potential Projects for the 2014 Short-term Note:

Land and Buildings

12th Street Police Station - Final Phase $1,994,000

1,994,000

Equipment and Vehicles

Information Technology Capital 1,000,000

1,000,000

$2,994,000

125

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

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

126

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

127

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

2014 CAPITAL IMPROVEMENTS

In September 2012, citizens authorized the issuance of up to $105 million in limited

tax general obligation bonds for street and drainage improvements. The City

issued the first series of bonds for this purpose in the amount of $58,105,000 in

July 2013.

In September 2011, citizens approved a new three-eighths (3/8)-cent sales tax

dedicated to capital improvements. The sales tax became effective on January 1,

2012. The tax 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 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 three-eighths (3/8)-cent 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.

128

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

MAJOR CAPITAL PROJECTS

Capital expenditures in the amount of approximately $48,250,000 are planned in

2014 and are funded by a variety of sources as described in detail below.

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.

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.

Department Quanity

Estimated

Cost

Estimated

Useful Life Funding Source

Housing & Neighborhood Programs

CNG F250 Pickup 3 $100,000 6 - 8yrs 5/8-cent Sales Tax - Special Project

Public Works/Street Operations

Bucket Truck 1 98,500 8-10yrs 3/8-cent Sales Tax - Capital Project

Brush Chipper 1 29,000 6-8yrs 5/8-cent Sales Tax - Special Project

Light DutyTruck 1 22,500 6-8yrs 3/8-cent Sales Tax - Capital Project

Public Works/Building Maintenance

CNG VAN 1 35,000 8-10yrs 5/8-cent Sales Tax - Special Project

Parks & Recreation

Various Pieces of Golf Equipment (3 yr lease) TBD 211,000 6-8yrs 3/8-cent Sales Tax - Capital Project

Police Patrol

Various Patrol & Detictive Cars TBD 600,000 6yrs 5/8-cent Sales Tax - Special Project

Zoo

Carts 3 30,000 6 yrs 5/8-cent Sales Tax - Special Project

Fleet

Conversion of CNG vehicles 4 43,000 8-10yrs 5/8-cent Sales Tax - Special Project

$1,169,000

CNG=Compressed Natural Gas

Department Quanity

Estimated

Cost

Estimated

Useful Life Funding Source

Fire

Pumper Truck 1 $475,000 15-20yrs 3/8-cent Sales Tax - Capital Project

Fire Trucks (Lease Program) TBD 500,000 15-20yrs 3/8-cent Sales Tax - Capital Project

$975,000

TBD=To be determined

129

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 $6.4

million was spent through 2013 on land improvements, building improvements and

other smaller projects. The remaining funded projects are expected to be

completed in 2014 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 startup, ongoing

maintenance is estimated at $4,000 per acre.

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

 2014 Estimated Expenditures: $50,000

 Estimated Completion Date: September 2014

 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

playground, 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.

 2014 Estimated Expenditures: $900,000

 Estimated Completion Date: June 2014

 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.

130

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

Street Police Station – The 12th Street Police Station 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: $12,500,000

 Funding Sources: Short Term Financing allocations, Justice Assistance

Grant funds, CDBG Disaster Grant funds, Seized Money funds, and 3/8 cent

sales tax

 2014 Estimated Expenditures: $8,331,000

 Estimated Completion Date: August, 2014

 Estimated Increase to Operating Expenditures: Increased operating

expense of $125,000 is projected for utilities, maintenance, and supplies,

which will be included in the 2014 Police Department general fund budget

allocation. Existing personnel and equipment will be reassigned to the new

station.

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. 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

 2014 Estimated Expenditures: $420,000

 Estimated Completion Date: July, 2014

 Estimated Increase to Operating Expenditures: There should not be any

additional operating expense associated with this upgrade; the renewed

maintenance agreement for 2014 was approximately $170,000 less than in

2013.

131

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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

 2014 Estimated Expenditures: $1,000,000

 Estimated Completion Date: December 2014

 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 2015 Police Department budget

allocation.

911/311 Communications Software – Upgrade of the existing telephone and

recording systems in the Communications Center; upgrade of the 9-1-1 Computer

Assisted Dispatch (CAD) software; upgrade of the existing 3-1-1 Customer Service

Request (CSR) software; upgrade of consoles, furnishing and hardware support

environment in the Communications Center to accommodate new systems.

 Estimated Total Project Cost: $2,600,000

 Funding Sources: Short Term Financing allocation, 3/8-cent sales tax

 2014 Estimated Expenditures: $800,000 (encryption, recording and

facilities improvements; telephone system upgrades already completed.)

 Estimated Completion Date: December 2015

 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 or less

than current maintenance requirements.

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 complete the purchase

of land for the new station in 2014 and begin architectural plans. Construction of

the station has been delayed until 2016.

 Estimated Total Project Cost: $4,050,000

 Funding Sources: Short-term financing allocation; 3/8-cent sales tax

proceeds

 2014 Estimated Expenditures: $800,000

 Estimated Completion Date: December 2016

 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.

132

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

 2014 Estimated Expenditures: $1,300,000

 Estimated Completion Date: July 2015

 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. The 2013 and 2014

funding will primarily be utilized for an active/active data center.

 Estimated Total Project Cost: $7,020,000

 Funding Sources: 3/8-cent sales tax proceeds

 2013 Estimated Expenditures: $1,295,000

 Estimated Completion Date: December 2014

 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.

Scott Hamilton Drive – The City of Little Rock expects to receive approximately

$2.25 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: $2,885,000; Includes engineering and

construction cost of $2,249,000 and right-of-way and utility relocation cost of

$636,000.

 Funding Sources: Federal Highway Administration Discretionary Allocation

through Metroplan for Local Urban Projects (LUZA) - $2,250,000; 1998

Infrastructure Bonds - $635,000;

 2014 Estimated Expenditures: $100,000

 Estimated Completion Date: 2014

 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.

133

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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. Construction commenced on

a second phase of the project in 2012 to widen and improve the remaining segment

of the extension from 6

Street to Dassault Falcon Jet. In addition, the second

phase includes construction of a traffic signal at the intersection of Bond and 9th

Streets which is complete. 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.

 2014 Estimated Expenditures: An estimated $200,000 will be expended in

2014.

 Estimated Completion Date: The project was placed in service in 2013

and is now pending final inspection and payment in 2014.

 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 received approximately

$6.82 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 was substantially completed in 2013.

 Estimated Total Project Cost: $8.53 million; Includes engineering and

construction cost of $6.88 million and right-of-way and utility relocation cost

of $1.65 million.

 Funding Sources: Federal Highway Administration Grants - High Priority

Project Funding $6,822,000; 1988 Capital Improvement Bonds - $1,147,000;

Street Fund $469,700.

 2014 Estimated Expenditures: $100,000

 Estimated Completion Date: The project was placed in service in 2013

and is now pending final inspection and payment by the AHTD in 2014.

 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.

134

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Arkansas River Trail Western Termini of the River Bluffs Section – Little Rock

received funding from the Department of Transportation, Transportation

Alternative Program (TAP) to complete another section of the trail. The new

construction will start from the eastern end of the North Cantrell Road at the Gill

Street Bridge and run along the river of the Dillard Department Store Headquarters’

western property line. The City of Little Rock funded an eight foot connector trail

that will tie trail to the sidewalk on the north side of Cantrell Road.

 Estimated Total Project Cost: $626,119

 Funding Sources: TAP Grant $390,258; match amount of $97,565 from

the General fund; and capital improvement funds of $138,296

 2014 Estimated Expenditures: $626,119

 Estimated Completion Date: 2014

 Estimated Increase to Operating Expenditures: Not Applicable. Trail

maintenance will be performed with the current allocation included in the

Parks & Recreation budget.

North Central at Gill Street Bridge Replacement – Little Rock expects to receive

a State Aid Bridge Replacement grant from the Arkansas Highway and

Transportation Department. The project will replace an obsolete and deteriorating

bridge over Rose Bayou (Capitol Drain) with a new two lane bridge that will include

dedicated bike lanes for the River Trail.

 Estimated Total Project Cost: $650,000

 Funding Sources: Metroplan (Federal Highway Administration) $520,000;

and City matching funds $130,000.

 2014 Estimated Expenditures: $350,000

 Estimated Completion Date 2015

 Estimated Increase to Operating Expenditures: Not applicable.

Maintenance will be performed with current annual allocations for street

maintenance in the Street Fund budget and from the Parks and Recreation

maintenance budget.

Arkansas River Trail Union Pacific Bridge – Little Rock received General

Improvement funds from Act 1210 of 2005 and the State of Arkansas to build a

pedestrian/bike bridge over the Union Pacific Rail Road Bridge as part of the

Arkansas River Trail. Construction will begin in the spring of 2014.

 Estimated Total Project Cost: $1,033,000

 Funding Sources: State of Arkansas General Improvement Fund in the

amount of $1,033,000.

 2014 Estimated Expenditures: $1,033,000

 Estimated Completion Date: August 2014

 Estimated Increase to Operating Expenditures: The operating expenses

are included in the Parks & Recreation budget.

135

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

University Avenue Signal System Optimization – Little Rock received notice

from Metroplan that funding would be available to construct an adaptive traffic

signal control system in the University Avenue corridor from Cantrell Road (State

Highway 10) to Interstate 30. This system would reduce delay at signalized

intersection and improve traffic flow through the corridor.

 Estimated Total Project Cost: $1,152,000

 Funding Sources: Transportation Improvement Project Funds $921,600;

Street Fund $230,400

 2014 Estimated Expenditures: $200,000

 Estimated Completion Date: 2015

 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.

Geyer Spring Railroad Overpass – Little Rock received notice from Metroplan

and the Arkansas Highway and Transportation Department that funding would be

available to construct a long-planned street railroad on Geyer Springs just north of

 Estimated Total Project Cost: $10 million

 Funding Sources: Transportation Improvement Project Funds $8 million;

2013 Bond Funds $2 million

 2014 Estimated Expenditures: $1,000,000

 Estimated Completion Date: 2016

 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.

Main Street Water Quality Grant – Little Rock has received a grant from the

Arkansas Natural Resources Commission (ANRC) and the Environmental

Protection Agency to construct low impact development improvements on Main

Street from Markham to Capitol Avenue. The project includes a partnership with

the E-Stem School for water quality education.

 Estimated Total Project Cost: $2.42 million

 Funding Sources: ANRC Grant $900,000 million; Designated Grant Match

$478,000; 3/8-cent Sales Tax Funds $555,000; and 2013 Bond Funds

$487,000.

 2014 Estimated Expenditures: $2 million

 Estimated Completion Date: 2015

 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.

136

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Public Works 3/8-Cent Sales Tax 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,

traffic calming, and sidewalks over the next ten (10) years. The Board specified

projects for the 2012 improvement program and all those projects are substantially

complete. Following a series of community meetings, the Board has specified

projects for the 2013 - 2015 improvement program. Additional community

meetings will be held beginning in 2015 to determine the 2016-2018 program and

in 2018 for the 2019-2021 program.

 Estimated Total Project Cost: $72,000,000

 Funding Sources: 3/8-cent sales tax

 2014 Estimated Expenditures: $5.6 million

 Estimated Completion Date: December 2016 (2012-2015 projects)

 Estimated Increase to Operating Expenditures: Not applicable.

applicable. Maintenance will be performed with current annual public works

allocations for street maintenance in the Street Fund budget.

Project Location Project Cost

26th Street Fair Park to Harrison $525,000

36th St & Schackleford Shackleford to Dartmoth w/sidewalk on Shackford 515,000

8th & Brown St Drainage improvements 500,000

Abigail St 8th to 10th 370,000

Adams St 12th St north to I-630. 1,000,000

Bradberry Dr Drainage improvements Bradberry to Sawgrass 60,000

Breckenridge Drive Drainage improvements 2600 block 95,000

Broadmoor Subdivision Repair curb and gutter at multiple locations 20,000

Butler Rd Butler Road at Allyson Circle 15,000

Clarkson St C Street to H Street 300,000

Dartmoor at Mann Rd Drainage improvements 20,000

Dorado Beach Dr Replace culvert 1600 block 120,000

Dorado Beach Dr Drainage improvements 1400 block 40,000

23rd Street Drainage Drainage Pettaway Park to 23rd St. 80,000

Echo Valley Ct Drainage improvements 9900 block 100,000

Elm Street West 26th south to West 27th. 150,000

Florida Street L Street to M Street 280,000

Gamble Rd Arthur north to mid 200 block 960,000

Gristmill Rd Drainage improvements 190,000

Hawthorne / Tyler Drainage improvements at Tyler Street 170,000

Heatherbrae/Glenn Valley Culvert crossing Glenn Valley at Stone Creek 60,000

LaMarche Drive New roadway LaMarche Dr north to Taylor Loop 900,000

Lancaster Drainage 5900 block Lancaster Rd and Lyndell Dr. 150,000

Ledgelawn Dr Replace culvert at #7 80,000

Longlea Ct Drainage improvements at #63 105,000

Street and Drainage Projects (2012-2015 Projects)

Public Works 3/8-Cent Sales Tax

137

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Project Location Project Cost

Malloy St 42nd St to Col. Glenn 1,100,000

Marlborough St Young Road to Halifax 600,000

Maywood Subdivision Drainage improvements Aberdeen to Cantrell 200,000

MLK Blvd Drainage improvements 28th to 30th. 100,000

N Gaines Connect north end of Gaines to River Trail 25,000

N Pine St Lee to Kavanaugh 375,000

Northbrook Circle Drainage improvemetns Northbrook to Brookhaven 100,000

Overlook Drive Drainage Rebsamen to Greathouse 120,000

P St Peirce to Taylor 430,000

Pleasant Valley Drainage improvements near Fulbright School 120,000

Pleasant Valley Roundabout at Pleasant Valley and Arkansas Valley 600,000

Potter St Colonel Glenn to 40th St. 800,000

River Mtn Rd Corrugated metal pipe rehabilitation 175,000

Rodney Parham Bike lanes markings Valley Club north to Cantrell 470,000

Rodney Parham at Buff Drainage improvements at Buff Lane 175,000

Russ St Cantrell to Pankey Park 250,000

South Tyler West 30th to West 32nd. 370,000

Sandy Lane / Shady Brook Drainage improvements 150,000

Schiller St Drainage improvements 23rd to Roosevelt 100,000

Shelia Lane & Meyer Rd Drainage improvemetns Shelia Lane at Meyer 220,000

Sherrill Road Rebsamen Park to N Sherrill 650,000

Meadowcliff Sidewalk Meadowcliff School on Sheraton Dr. and Edgemont 330,000

Tamela Dr Drainage improvements Valley to Ramona Dr. 45,000

Taylor Loop Drainage Improvements on Taylor at Gooch 150,000

Thompson Rd Drainage improvements 85,000

Valmar Repair drainage at 2209 Valmar. 110,000

Victoria / Woodford Install underground drainage system. 250,000

Daisy L Gatson Bates Drainage improvements 2400 block 100,000

W Street Grant to University 275,000

Ward 1 Sidewalk Miscellaneous Sidewalk 140,000

Ward 4 Sidewalk Miscellaneous Sidewalk 100,000

Ward 5 Sidewalk Miscellaneous Sidewalk 30,000

Ward 6 Sidewalk Miscellaneous Sidewalk 165,000

Ward 7 Sidewalk Miscellaneous Sidewalk 50,000

Westminister Dr Street and drainage improvements at #45 20,000

White Willow Ct Drainage improvements 120,000

Windamere Phase 2 Continuation of drainage work Windamere to Carlyle 100,000

Woodlane St Drainage improvemetns Victory to Capitol Drain 400,000

Woodson Rd Young Road to Hallifax 900,000

Yarberry Lane Chicot to Deer Meadow 895,000

$18,200,000

Estimated 2014 Expenditure $5.6 million

Public Works 3/8-Cent Sales Tax

Street and Drainage Projects (2012-2015 Projects)

138

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Public Works 2013 Capital Improvement Bond Street Resurfacing, Street and

Drainage Projects – Following a series of community meetings, the Board

approved $60 million in projects to be completed for street resurfacing, street and

drainage reconstruction projects, traffic signals, traffic calming, and sidewalks.

 Estimated Total Project Cost: $60,000,000

 Funding Sources: 2013 Capital Improvement Bond Issue

 2014 Estimated Expenditures: $20 million

 Estimated Completion Date: December 2016

 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.

Project Location Total

17th St. Woodrow St to Brown St $1,000,000

36th Street Roundabout 36th Street and Romine Rd 300,000

44th St 44th Street West of Potter 700,000

Asher Ave Oak to Woodrow 3,000,000

Barrow Road Streetscape Kanis to 36th St. 2,000,000

Cecil Drive Drainage Cecil Drive and Shephards Drive 500,000

Cedar Hill Bridge Repair Riverdale 600,000

Chicot Rd & Mabelvale Pike Mabelvale Pike south to Chicot to Shetland 2,000,000

Coleman Creek Buchanon to H St. 50,000

Dailey Drive Sidewalk Baseline south to the Health Clinic 50,000

El Dorado / Hinson Drainage Hinson Rd at Eldorado Dr 500,000

Ellis / Steven Drainage Intersection of Ellis and Steven Dr 500,000

Elm St and Maryland St 8th to Maryland to Lewis 500,000

Fair Park Traffic Calming 12th to Asher 400,000

Geyer Springs Railroad Overpass 58th St to 65th St Grant Match 500,000

Hinson / Pebble Beach Intersection Hinson Rd at Pebble Beach Dr 500,000

Kanis Road Bowman to Point West 1,850,000

Kanis Road Shackleford to Embassy Suites Dr. 1,000,000

Kingsrow Drive 200 Block of Kingsrow 510,000

Mabelvale Cutoff Shiloh to Sardis 2,800,000

McAdoo Drainage Markham to Amherst, Pinnacle to H 1,050,000

Pine Manor Drainage Ranch Valley 500,000

Pine Valley Roundabout Pine Valley at Mckinley 400,000

Pinnacle Valley Cantrell to City Limits 3,000,000

Plantation Pickett Plantation Dr at Pickett Dr 200,000

Polk Street Improvements Lee Ave. to A St. 690,000

Ranch Blvd Signal Ranch Blvd at Cantrell Rd 250,000

Rodney Parham / 430 Interchange Rodney Parham 700,000

Scenic Drive Drainage Grant St. to N. Taylor St. 500,000

Public Works 2013 Capital Improvement Bonds

Street and Drainage Projects (2014-2016)

139

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Project Location Total

Scott Hamilton I-30 to 65th St 3,800,000

Taylor Loop Road Rahling to LaMarche Dr. 1,300,000

West 10th St Abigail St to Washington St 550,000

Wright Avenue Viaduct Grant match, bridge at the railroad 500,000

Zoo Dr. Roundabout Zoo Dr at Fairpark 400,000

Asphalt Overlay Program Asphalt Overlay in all Wards 21,000,000

City-wide Projects Projects of city-wide significance 5,900,000

$60,000,000

Estimated 2014 Expenditures: $20,000,000

Public Works 2013 Capital Improvement Bonds

Street and Drainage Projects (2014-2016)

140

Return to Table of Contents

Debt Management

City of Little Rock, Arkansas 2014 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 12/31/13, the net amount of debt outstanding was

$119,963,867. The legal debt margin allows the City flexibility to issue up to an

additional $845,829,289.

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 $619.89 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

Amount

2013 Assessed Value

(2013 Assessment Collected in 2014)

Real Property $2,840,238,586

Personal Property 765,722,146

Utility:

Personal Property 257,211,894

Total Assessment 3,863,172,626

Debt Limit (20% of assessment) 772,634,525

Short-Term Financing Debt Limit (5% of assessment) 193,158,631

Sub-Total Debt Limit 965,793,157

G.O. & Short Term Bonds Outstanding - 12/31/13 136,887,445

Less:

Amount available for Debt Service - 12/31/13 16,923,578

Outstanding Bonds, Net of Debt Service 119,963,867

Legal Debt Margin $845,829,289

141

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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

for Short-Term Financing. For 2013, the legal debt limit is $965,793,157 based

on a total assessment of $3,863,172,626. 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

2012 876,979,992 942,877,678

2013 845,829,289 965,793,157

Debt Applicable to Debt Limit 2004 - 2013

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, 2013 is $111,415,000. The current revenue bond level is

$41,140,000. The short-term debt level is $25,472,446 for an overall current

debt level of $178,027,446.

Although the City may increase the general obligation and the short-term debt

levels to $965,793,157, 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 $965 million in debt is

approximately 17.15 mills. Currently, the property tax millage for the retirement

of general obligation debt is 4.9 mills. The millage may be increased to provide

funds up to the legal debt limit with voter approval. The City of Little Rock issued

the $70,635,000 Limited Tax General Obligation Bonds Series in 2004, secured

with a property tax millage of 3.3 mills, to finance capital improvements within the

City of Little Rock. In April 2013, the $70,635,000 bonds were redeemed in full

and the bonds were defeased. The citizens of Little Rock approved a new annual

ad valorem tax at a lesser rate of 3.0 mills at a special election held on

September 11, 2012. As a result of the new millage, the City’s master plan is to

142

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

issue up to $105,000,000 in general obligation debt to fund $73,500,000 in street

improvements and $31,500,000 in drainage Improvements. In July 2013, the

City of Little Rock issued the first series of Limited Tax General Obligation Bonds

for streets and drainage in the amount of $58,105,000. The City does not plan to

issue a second series of bonds until the 2016 – 2017 timeframe.

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.

PRINCIPAL PRINCIPAL BONDS PRINCIPAL INTEREST

ORIGINAL MATURITY INTEREST BALANCE BONDS PAID IN RETIRED BALANCE PAID IN

GENERAL OBLIGATION DEBT

TRUSTEE AMOUNT DATE RATE AT 12/31/12 ISSUED 2013 2013 AT 12/31/2013 2013

2004 Limited Tax Capital Improvement Regions Bank $70,635,000 4/1/2013 3.75% - 4.00% $3,185,000 $0 $3,185,000 $0 $0 $59,719

2008 Library Construction and Imp. Bonds Regions Bank 4,000,000 3/1/2028 3.00% - 4.75% 3,095,000 0 160,000 160,000 2,775,000 127,146

2009 Library Construction and Imp. Bonds Regions Bank 28,000,000 3/1/2028 3.00% - 5.00% 22,940,000 0 1,140,000 1,210,000 20,590,000 911,328

2012 Library Construction and Imp. Bonds Regions Bank 31,015,000 3/1/2032 2.00% - 4.00% 31,015,000 0 0 1,070,000 29,945,000 971,225

2013 Limited Tax Capital Improvement First Security Bank 58,105,000 4/1/2033 1.00% - 5.00% 0 58,105,000 0 0 58,105,000 352,479

REVENUE BONDS

2007 Capital Improvement Revenue & Refunding Bonds U.S, Bank 13,350,000 10/1/2019 4.00% - 5.00% 8,445,000 0 1,055,000 0 7,390,000 379,050

2002 Junior Lien Revenue Bonds U.S. Bank 3,630,000 10/1/2018 3.50% - 4.65% 1,655,000 0 245,000 0 1,410,000 73,048

2009A Parks & Rec Revenue Bonds Bank of the Ozarks 7,830,000 1/1/2039 2.00% - 5.50% 7,255,000 0 135,000 0 7,120,000 365,208

2009B Parks & Rec Revenue Refunding Bonds Bank of the Ozarks 12,120,000 1/1/2039 2.00% - 5.375% 11,560,000 0 215,000 0 11,345,000 581,703

2003 Capital Imp.and Refunding Projects U.S. Bank 11,855,000 7/1/2028 1.50% - 5.30% 9,490,000 0 410,000 0 9,080,000 482,165

2007 Waste Disposal Revenue Bond Citizens Bank 3,400,000 5/1/2022 5.30% - 5.87% 2,560,000 0 200,000 0 2,360,000 140,048

2010 Waste Disposal Revenue Bonds BancorpSouth 6,570,000 5/1/2016 1.90% - 3.77% 4,625,000 0 2,190,000 0 2,435,000 105,796

TEMPORARY NOTE

2008 Temporary Note Capital One Public Funding 4,991,500 9/25/2013 4.69% 1,091,863 0 1,091,863 0 0 51,220

2011 Temporary Note Pinnacle Public Finance 4,600,000 12/22/2016 1.75% 3,711,641 0 903,905 0 2,807,736 64,954

2012 Temporary Note Banc of America Public Capital Corp. 18,580,000 3/28/2017 1.38% 18,580,000 0 3,615,291 0 14,964,709 255,869

2013 Temporary Note U.S. Bank 7,700,000 7/30/2018 1.61% 0 7,700,000 0 0 7,700,000 0

Grand Total

$286,381,500 $129,208,504 $65,805,000 $14,546,059 $2,440,000 $178,027,445 $4,920,957

PRINCIPAL PRINCIPAL BONDS PRINCIPAL INTEREST

ORIGINAL MATURITY INTEREST BALANCE BONDS PAID IN RETIRED BALANCE PAID IN

GENERAL OBLIGATION DEBT

TRUSTEE AMOUNT DATE RATE AT 12/31/13 ISSUED 2014 2014 AT 12/31/2014 2014

2008 Library Construction and Imp. Bonds Regions Bank $4,000,000 3/1/2028 3.00% - 4.75% $2,775,000 $0 $165,000 $0 $2,610,000 $117,008

2009 Library Construction and Imp. Bonds Regions Bank 28,000,000 3/1/2028 3.00% - 5.00% 20,590,000 0 1,175,000 0 19,415,000 841,978

2012 Library Construction and Imp. Bonds Regions Bank 31,015,000 3/1/2032 2.00% - 4.00% 29,945,000 0 1,185,000 0 28,760,000 978,728

2013 Limited Tax Capital Improvement First Security Bank 58,105,000 4/1/2033 1.00% - 5.00% 58,105,000 0 5,230,000 0 52,875,000 1,643,486

REVENUE BONDS

2007 Infrastruture Refunding U.S, Bank 13,350,000 10/1/2019 4.00% - 5.00% 7,390,000 0 1,105,000 0 6,285,000 334,213

2002 Junior Lien Revenue Bonds U.S. Bank 3,630,000 10/1/2018 3.50% - 4.65% 1,410,000 0 255,000 0 1,155,000 62,880

2009A Parks & Rec Revenue Bonds Bank of the Ozarks 7,830,000 1/1/2039 2.00% - 5.50% 7,120,000 0 140,000 0 6,980,000 361,063

2009B Parks & Rec Revenue Refunding Bonds Bank of the Ozarks 12,120,000 1/1/2039 2.00% - 5.375% 11,345,000 0 220,000 0 11,125,000 575,148

2003 Capital Imp.and Refunding Projects U.S. Bank 11,855,000 7/1/2028 1.50% - 5.30% 9,080,000 0 425,000 0 8,655,000 464,535

2007 Waste Disposal Revenue Bond Citizens Bank 3,400,000 5/1/2022 5.30% - 5.87% 2,360,000 0 210,000 0 2,150,000 128,770

2010 Waste Disposal Revenue Bonds BancorpSouth 6,570,000 5/1/2016 1.90% - 3.77% 2,435,000 0 785,000 0 1,650,000 70,338

TEMPORARY NOTE

2011 Temporary Note Pinnacle Public Finance 4,600,000 12/22/2016 1.75% 2,807,737 0 919,723 0 1,888,014 49,135

2012 Temporary Note Banc of America Public Capital Corp. 18,580,000 3/28/2017 1.38% 14,964,709 0 3,664,647 0 11,300,062 206,513

2013 Temporary Note U.S. Bank 7,700,000 7/30/2018 1.61% 7,700,000 0 1,491,204 0 6,208,796 123,970

Grand Total

$210,755,000 $178,027,446 $0 $16,970,574 $0 $161,056,872 $5,957,763

SUMMARY OF BOND INDEBTEDNESS

For the month ended December 31, 2014

SUMMARY OF BOND INDEBTEDNESS

For the month ended December 31, 2013

143

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

FUTURE DEBT SERVICE

YEAR PRINCIPAL INTEREST TOTAL

2014 $16,970,573.71 $5,957,762.69 $22,928,336.40

2015 $16,226,249.37 $5,580,247.29 $21,806,496.66

2016 $15,948,072.53 $5,148,052.87 $21,096,125.40

2017 $12,742,968.25 $4,727,832.85 $17,470,801.10

2018 $9,269,581.66 $4,332,956.70 $13,602,538.36

2019 $7,675,000.00 $3,967,163.80 $11,642,163.80

2020 $6,605,000.00 $3,615,323.79 $10,220,323.79

2021 $6,910,000.00 $3,308,454.41 $10,218,454.41

2022 $7,235,000.00 $2,984,270.03 $10,219,270.03

2023 $7,240,000.00 $2,650,377.53 $9,890,377.53

YEAR

PRINCIPAL INTEREST TOTAL

2014 $13,830,573.71 $3,960,817.65 $17,791,391.36

2015 $12,966,249.37 $3,708,702.75 $16,674,952.12

2016 $12,548,072.53 $3,412,628.83 $15,960,701.36

2017 $10,062,968.25 $3,130,181.56 $13,193,149.81

2018 $6,454,581.66 $2,864,586.66 $9,319,168.32

2019 $5,085,000.00 $2,625,941.27 $7,710,941.27

2020 $5,310,000.00 $2,396,042.52 $7,706,042.52

2021 $5,550,000.00 $2,155,530.02 $7,705,530.02

2022 $5,805,000.00 $1,901,760.02 $7,706,760.02

2023 $6,075,000.00 $1,633,028.77 $7,708,028.77

YEAR

PRINCIPAL INTEREST TOTAL

2014 $3,140,000.00 $1,996,945.04 $5,136,945.04

2015 $3,260,000.00 $1,871,544.54 $5,131,544.54

2016 $3,400,000.00 $1,735,424.04 $5,135,424.04

2017 $2,680,000.00 $1,597,651.29 $4,277,651.29

2018 $2,815,000.00 $1,468,370.04 $4,283,370.04

2019 $2,590,000.00 $1,341,222.53 $3,931,222.53

2020 $1,295,000.00 $1,219,281.27 $2,514,281.27

2021 $1,360,000.00 $1,152,924.39 $2,512,924.39

2022 $1,430,000.00 $1,082,510.01 $2,512,510.01

2023 $1,165,000.00 $1,017,348.76 $2,182,348.76

GENERAL OBLIGATION FUTURE DEBT SERVICE

REVENUE BOND FUTURE DEBT SERVICE

OVERALL FUTURE DEBT SERVICE

144

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Little Rock's

Debt Available for Percentage Share of

Governmental Unit Retirement Applicable Overlapping Debt

City of Little Rock, Arkansas $136,887,445 100% $136,887,445

Little Rock Public School District 196,693,140 100% 196,693,140

Total direct and overlapping debt $333,580,585 $333,580,585

Cit

of Little Rock, Arkansas

Direct and Overla

Governmental Activities Debt

s of December 31, 2013

145

Return to Table of Contents

This page left blank intentionally.

146

Return to Table of Contents

Departmental

Information

City of Little Rock, Arkansas

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

Return to Table of Contents

City of Little Rock, Arkansas

Mayor

2013 Department Priorities Status

Work with various economic development organizations

to attract and retain jobs for the community. Ongoing

Implement innovative approaches to combating crime,

adding new police officers to the force and reducing the

City's crime rate.

Ongoing

Work with community to make improvements to Main

street using new approaches to sustainable

development while implementing strategies to create the

"Creative Corridor". Ongoing

Ensure the new local sales tax is spent responsibly and

according to the plan laid out to the voters before the

election.

Ongoing

Working with the Greater Little Rock Community and

service providers, the City of Little Rock opened the

Homeless Day Resource Center and expanded the

offerings at the Center.

Completed

The City of Little Rock implemented the Neighborhood

Stabilization Program to strengthen neighborhoods,

rebuild residential neighborhoods, and allow for new

home ownership.

Completed

Collaborated with the Little Rock School District to

develop a joint operating agreement to expand

programming opportunities for the City's youth. Completed

Continue with the City's "Love Your School" initiative

focused on the childhood obesity epidemic by promoting

healthy living, eating, and exercising while reducing the

City's food deserts. Ongoing

Continue to fund and complete the Arkansas River Trail. Ongoing

Support the Mayor's Commission on Sustainability to

promote sustainable initiatives and to host an annual

summit on sustainability. Ongoing

Tourism: Continue to envision and create new

attractions, events, and festivals for the City. Ongoing

148

Return to Table of Contents

City of Little Rock, Arkansas

Mayor

2014 Department Goals

Open both the 12

Street Station and the West Little Rock (WLR) Police

Substation on Hi

hwa

10 for the LRPD.

Implement an apartment safety/crime free diagram.

Continue the Neighborhood Stabilization Program for the redevelopment of

neighborhoods in the Midtown Neighborhoods south of I-630.

Finalize the 12

Street Corridor plan through the Metroplan Jump Start

Grant; work with partners to identify development opportunities along the

corridor.

Continue to develop, with private sector investment, the Creative Corridor.

Concentrate on art, culture, science and technology.

Complete the “low impact development” project along Main Street; work with

the development community to further invest along the Main Street Corridor.

Develop and implement an ordinance to provide recycling at the City’s

various multi-family housing complexes.

Improve programming and operations of the Homeless Day Resource

Center.

Begin the analysis on the revitalization of residential areas east of I-30.

Begin implementation of a master plan for Western Hills, Hindman Park, and

First Tee recreational areas.

The departmental goals and objectives link with the

Overall City Goals and Objectives.

149

Return to Table of Contents

This page left blank intentionally.

150

Return to Table of Contents

City of Little Rock, Arkansas

General Government and Administration

General Administrative

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

General Administrative

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $4,982,347 $6,080,081 $6,274,458

Supplies and Materials 79,112 61,294 60,665

Contractual 12,524,282 12,221,744 12,620,896

Repairs and Maintenance 16,063 12,355 16,928

Capital 1,641 00

Debt Service 4,411,421 2,396,042 1,323,343

$22,014,866 $20,771,516 $20,296,290

Staffing 26 26 31

$3,250,000

$6,500,000

$9,750,000

$13,000,000

2012

2013

2014

Debt Serv ice CapitalRepairs and

Maintenance

ContractualSupplies and

Mater ials

Salaries and

Employee

Benefits

Total Allocations By Fiscal Year And Account Category

General Government includes Mayor and City Manager, City Clerk, Racial and Cultural

Diversity, Emergency Management, Small and Women Owned Business Development, and

LRTV. Approximately $194,000 of the personnel increase is attributed to salary, health

care, and pension contribution increases for non-uniform employees. The personnel

increase also includes the addition of one (1) LRTV position, three (3) Homeless Center

positions and one (1) Cities of Service position. The decrease in debt service is associated

with the retirement of a short-term note.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $20,296,290 -2.29%

152

Return to Table of Contents

City of Little Rock, Arkansas

City Manager

2013 Department Priorities Status

Implement the priority needs infrastructure projects

funded by the 3/8 cent capital sales tax; provide regular

reports to the Little Rock Citizens Evaluation of New Tax

(LR CENT) Committee. Ongoing

Implement the operational elements of the 5/8 cent

operating sales tax; including the filling of identified

positions, purchase of equipment, implementation of

programs, and provide regular reports to the LR CENT

Committee.

Ongoing

Conduct additional Police and Fire Fighter recruit

classes to fill departmental vacancies as identified

through the new sales tax.

Ongoing

Opened the Homeless Day resource Center. Recruited

service partners to help provide service to the homeless

and moved independent service providers to the Center. Completed

Opened the Centre at University Park (formerly the

Adult Leisure Center) and developed new programming

to meet the needs of the participants. Completed

Installed the Information Technology Disaster Recovery

system focused on implementing an active operating

system.

Completed

Make significant progress on the construction of the

12th Street Police Station and begin planning for staffing

and operational elements of the station.

Ongoing

Implemented a new pension plan for non-union

employees as identified by the consultants. Held

information sessions to educate employees on the plan.

Completed

Acquire the land and begin the design phase of the new

Southwest Little Rock Fire Station.

Ongoing

Complete design work on the West Central Community

Center and prepare the bidding documents for the

construction.

Ongoing

153

Return to Table of Contents

City of Little Rock, Arkansas

City Manager

2014 Department Goals

Complete construction of the 12

Street Police Substation facility and develop

schedule for occupancy.

Continue to improve and expand Police Officer and Fire Fighter recruiting

efforts and conduct at least one (1) Recruit School for Police and Fire in 2014.

Acquire a suitable facility for additional Northwest Patrol facility along Cantrell

Road corridor and begin rehabilitation of the structure.

Complete construction of Cell 5 of the Class 1 landfill and continue construction

of Cell 3 of the Class 4 landfill.

Develop web applications for staff to better utilize Geographical Information

System (GIS) and move the current City of Little Rock web page zoning and

land use applications from Pulaski Area Geographical Information System

(PAGIS) maintenance and storage to the Department.

Continue the development of a Re-Entry Employment Readiness Training

Program throughout all City Departments and fully implement the pre-release

process and programming for returning Little Rock residents.

In collaboration with the Little Rock School District, implement a Skills Training

Pilot Project for eighteen (18) twenty-four (24) year old youth who are out of

school.

Open the City’s new Compressed Natural Gas Fueling Station at 501 Ferry

Street. Work to add electric charging stations by the end of 2014.

Initiate an eighteen (18) month plan to convert 20% of the City’s current late

model pick-up trucks to Compressed Natural Gas (CNG) and convert small

engine lawn equipment to propane power; continue to acquire alternative

fueled vehicles, including factory ready electric and CNG vehicles.

Initiate Quiet Title Actions on sixteen (16) Land Bank properties to spur

redevelopment in targeted neighborhoods; utilize Federal funds to outsource

and provide a more efficient turn-around for obtaining those actions.

Complete the first phase construction of Natural Steps Athletic Complex to

include four (4) athletic fields, an entrance road and parking.

Begin construction on a new Arkansas Farm exhibit set for a grand opening in

2015.

154

Return to Table of Contents

City of Little Rock, Arkansas

City Manager

2014 Department Goals (Continued)

Continue making improvements to the Animal Village Dog Park to include

addition of water fountains for individuals and the installation of a water play

area for dogs.

Continue providing support and making regular reports 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 cent portion of the tax.

Increase the City’s utilization of social media to market City programs and

services. Inform and educate the public regarding activities and issues within

the community to broaden the constituency base.

Develop a Request for Proposal (RFP) to seek a firm to conduct a Disparity

Study for the City of Little Rock; contingent upon funding.

155

Return to Table of Contents

City of Little Rock, Arkansas

City Manager

Department: City Manager

Funding Source: General Fund

Budget: $20,296,290

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.

2012 2013 2014

Actual

Budget Budget

Objective: Provide responses to City Board of Director requests in a timely manner.

Demand: Number of City Board of Director

requests. 225 250 250

Workload: Number of City Board of Director

requests completed. 220 225 225

Efficiency: Number of City Board of Director

requests completed in a timely manner. 200 225 225

Effect/Outcome: Percentage of City Board of

Director requests completed in a timely manner. 91% 100% 100%

Objective: Provide responses to citizen requests within a timely manner.

Demand: Number of citizens requests for

information. 200 200 200

Workload: Number of citizen requests for

information completed. 190 200 200

Efficiency: Number of citizen requests for

information completed in a timely manner. 185 180 180

Effect/Outcome: Percentage of total citizen

requests completed a timely manner. 97% 90% 90%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for

Basic City Services.

156

Return to Table of Contents

City of Little Rock, Arkansas

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Board of Directors

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $162,239 $176,630 $280,348

Supplies and Materials 24,598 2,990 2,990

Contractual 30,475 55,097 55,097

Repairs and Maintenance 0 57 92

Total $217,312 $234,774 $338,527

Staffing 111

$75,000

$150,000

$225,000

$300,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $338,527 44.19%

Board staffing reflects the one (1) full time assistant dedicated to the Board of

Directors. The Board consists of ten (10) part-time elected officials representing the

City’s seven (7) Wards with three (3) at large positions. The increase in expenditures

is associated with an increase in the annual salary of each Board Member from

$12,000 to $18,000. In addition, the increase reflects an annual $3,000 expenditure

stipend for each Board Member.

158

Return to Table of Contents

City of Little Rock, Arkansas

Board of Directors

2014 Department Goals

Participate in professional development opportunities offered by the U.S.

Conference of Mayors, the National League of Cities, the Arkansas Municipal

League and other professional organizations.

Develop policies and programs to improve the City of Little Rock; focus on the

priority areas of public safety, economic development, infrastructure, basic

city services and quality of life.

Meet with neighborhoods and community groups to discuss and resolve

issues of concern.

Ensure the successful implementation of the City’s 3/8 cent capital projects

and the 5/8 cent operating sales tax funds.

159

Return to Table of Contents

City of Little Rock, Arkansas

Board of Directors

Department: Board of Directors

Funding Source: General Fund

Budget: $338,527

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

Return to Table of Contents

City of Little Rock, Arkansas

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 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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Community Programs

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $344,235 $350,461 $380,059

Supplies and Materials 0 1,874 1,874

Contractual 10,501 6,000 6,000

Repairs and Maintenance 0 93 148

Total $354,736 $358,428 $388,081

Staffing 81010

$100,000

$200,000

$300,000

$400,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The majority of changes to the Community Programs budget is included in

General Fund Transfers Out which reflects the $5.5 million contribution to

Children Youth and Family prevention, intervention and treatment, and re-

entry programs.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $388,081 8.27%

162

Return to Table of Contents

City of Little Rock, Arkansas

Community Programs

2013 Department Priorities Status

Implemented all program related contracts within first

quarter of the fiscal year.

Completed

Initiated hiring process to satisfy staffing needs. Completed

Worked with Finance and City Attorney to amend the

Tobacco ordinance. Completed

Provided updated monitoring guides for programs. Completed

Provided support for Children, Youth, & Families

Commission. Completed

163

Return to Table of Contents

City of Little Rock, Arkansas

Community Programs

2014 Department Goals

Continue development of the Reentry Employment Readiness Training

Program throughout the City of Little Rock departments; fully implementing

the pre-release process and programming for returning Little Rock

residents.

Develop specifications for an evidence based mentoring component for the

Reentry program.

Implement software to monitor program performance and participation in all

funded programs.

Revise the contracting process so that all contracts are fully executed within

six weeks following board action.

Work with a community youth council to address Tobacco ordinance

revisions.

Implement a skills training pilot project in collaboration with the Little Rock

School District for 18-24 year old youth who are out of school.

164

Return to Table of Contents

City of Little Rock, Arkansas

Community Programs

Department: Community Programs

Funding Source: General Fund

Budget: $388,081

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.

2012 2013 2014

Actual

Budget Budget

Objective: To recruit youth, provide orientation, and approve youth to hire for summer

employment.

Demand: Youth available for recruitment and

orientation. 750 750 750

Workload: Youth recruited and processed through

orientation. 483 500 550

Efficiency: Youth processed and available for

employment in June. 483 500 500

Effect/Outcome: Percentage of youth processed

and available for work in June.

64% 66% 73%

Objective: To audit, approve, and process all reimbursement requests for payment within 14

days.

Demand: Requests available for process and

reimbursement. 530 570 570

Workload: Requests processed for

reimbursement. 530 570 570

Efficiency: Requests processed per month. 44 47 47

Effect/Outcome: Percentage of total requests

processed. 100% 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.

165

Return to Table of Contents

This page left blank intentionally.

166

Return to Table of Contents

City of Little Rock, Arkansas

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

City Attorney

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $1,352,995 $1,526,934 $1,600,553

Supplies and Materials 76,718 77,202 77,202

Contractual 68,206 90,953 90,953

Repairs and Maintenance 667 1,066

Capital 0 11,000

Total $1,497,920 $1,706,756 $1,769,774

Staffing 18 18 18

$450,000

$900,000

$1,350,000

$1,800,000

2012

2013

2014

Capital

Outlay

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $73,600 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

The decrease in Capital Outlay was a one-time allocation for a City/County

Attorney System in 2013.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $1,769,774 3.69%

168

Return to Table of Contents

City of Little Rock, Arkansas

City Attorney

2013 Department Priorities Status

Continue transparent communication methods through

reports, alerts and various updates.

Ongoing

Continue providing legal advice on the Criminal Abatement

Program. Ongoing

Continue support staff cross-training and professional

development. Ongoing

Provide legal representation for the Land Bank. Ongoing

Maintain awareness of recent changes in federal law and

regulations. Ongoing

Continue to teach deadly force, civil liability and search

and seizure to Little Rock Police Department. Ongoing

Continue to prosecute litigation cases: traffic, truancy and

code violations. Ongoing

Continue to provide excellence to all those we serve. Ongoing

169

Return to Table of Contents

City of Little Rock, Arkansas

City Attorney

2014 Department Goals

Continue timely updates to Board and City management through reports,

alerts and memoranda.

Address legal issues for the Criminal Abatement Program.

Continue support staff cross-training and professional development.

Maintain awareness of recent changes in state and federal law.

Continue to teach deadly force, civil liability and search and seizure to Little

Rock Police Department.

Provide instruction for other programs as requested by City departments.

Continue to prosecute litigations cases; traffic, truancy, code violations and

represent City 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 Municipal Lawyers Association.

170

Return to Table of Contents

City of Little Rock, Arkansas

City Attorney

Department: City Attorney

Funding Source: General Fund

Budget: $1,769,774

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.

2012 2013 2014

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.

171

Return to Table of Contents

This page left blank intentionally.

172

Return to Table of Contents

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

District Court First Division

‘

Approximately $11,056 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

$350,000

$700,000

$1,050,000

$1,400,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $1,089,206 $1,299,277 $1,310,333

Supplies and Materials 35,779 38,300 42,100

Contractual 23,458 42,150 38,350

Repairs and Maintenance 915 1,714 1,722

Total $1,149,358 $1,381,441 $1,392,505

Staffing 21 21 21

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $1,392,505 0.80%

174

Return to Table of Contents

City of Little Rock, Arkansas

District Court First Division

2013 Department Priorities Status

Acquire a new court building for all three (3) District

Courts, providing adequate space and a healthier

environment for employees and better security for the

Judge, public, staff and attorneys. Ongoing

Administer and provide justice to all in an equitable,

professional, manner. 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 better management and direction to staff insuring

accountability, accessibility and courteous customer

service to citizens. Ongoing

175

Return to Table of Contents

City of Little Rock, Arkansas

District Court First Division

2014 Department Goals

Provide better administrative support to criminal court proceedings, respond to

public inquiries, maintain legal documents, court records and calendars

efficiently and in compliance with state statutes.

Provide fair and impartial adjudications for all criminal cases heard.

Continue community outreach to middle schools with educational information

about the criminal justice system and to reach out to the public in an effort to

resolve more outstanding cases with fines to be collected by scheduling special

sessions geared to those specific cases.

First District Court will provide court informed sentencing recommendations,

monitoring conditions and compliance with probationers. Additionally First

District Court will coordinate and evaluate community service programs, track

probation fees, and court fines while staying informed on all changing

legislation regarding fees and new statute requirements regarding the sealing

of records.

Continue to direct the 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 courteous customer service.

Continue to make this a better department that promotes teamwork and a

happier work environment.

176

Return to Table of Contents

City of Little Rock, Arkansas

District Court First Division

Department: District Court Criminal

Funding Source: General Fund

Budget: $1,392,505

Department Description:

To direct overall operations of Criminal proceedings ensuring legal compliance, efficiency, and

public accountability.

2012 2013 2014

Actual

Budget Budget

Objective: To process Criminal Bond information on a daily basis.

Demand: Bonds to be processed. 100 100 100

Workload: Bonds actually processed. 100 100 100

Efficiency: Bonds processed per court session. 100 100 100

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

Return to Table of Contents

This page left blank intentionally.

178

Return to Table of Contents

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

District Court Second Division

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $958,675 $1,029,365 $1,055,621

Supplies and Materials 12,877 22,200 22,200

Contractual 155,480 168,664 167,369

Repairs and Maintenance 644 2,079 2,096

Total $1,127,676 $1,222,308 $1,247,286

Staffing 17 17 17

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Yea

100 General Fund $1,247,286 2.04%

$300,000

$600,000

$900,000

$1,200,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $26,000 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

180

Return to Table of Contents

City of Little Rock, Arkansas

District Court Second Division

2013 Department Priorities Status

Second District Court processed 31,029 traffic violations. Completed

Second District Court disposed 34,455 traffic violations. Completed

Second District Court processed 325 "Driving While

Intoxicated" (DWI) violations. Completed

181

Return to Table of Contents

City of Little Rock, Arkansas

District Court Second Division

2014 Department Goals

Second District Court will continue to find innovative ways to improve overall

operations and provide the best customer service possible.

Implement a new case management and e-filing system offered through the

Arkansas Administrative Office of the Courts.

Second District Court will provide the best customer service possible.

182

Return to Table of Contents

City of Little Rock, Arkansas

District Court Second Division

Department: District Court Traffic

Funding Source: General Fund

Budget: $1,247,286

Department Description:

To direct the overall operation of the traffic court within established policies and laws; to provide

management direction to staff; to insure 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.

2012 2013 2014

Actual

Budget Budget

Objective: To enter violations into the public safety system the same day received.

Demand: Violations to be entered. 29,983 31,019 31,200

Workload: Violations entered and processed. 29,983 31,019 31,200

Efficiency: Violations entered and processed per

month. 2,498 2,584 2,600

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. 33,740 34,455 34,500

Workload: Violations disposed. 33,740 34,455 34,500

Efficiency: Violations disposed of per month. 2,811 2,871 2,875

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

Return to Table of Contents

This page left blank intentionally.

184

Return to Table of Contents

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

District Court Third Division

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $524,605 $534,233 $595,856

Supplies and Materials 10,836 11,813 11,813

Contractual 15,520 17,016 17,016

Repairs and Maintenance 0 2,500 2,500

Total $550,961 $565,562 $627,185

Staffing 778

$175,000

$350,000

$525,000

$700,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $61,500 of the personnel increase is attributed to salary,

health care, pension contribution increases for non-uniform employees and

the addition of a Deputy Court Clerk.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $627,185 10.90%

186

Return to Table of Contents

City of Little Rock, Arkansas

District Court Third Division

2013 Department Priorities Status

Third District Court continues to upgrade information

technology systems and programs. Ongoing

Provide training and certification for Court Clerks,

Probation officers and the Judge. Ongoing

Continue to find ways to improve neighborhood conditions

to comply with the city code standards. Ongoing

Continue to find substantive programming for youth who

are under our jurisdiction for day and night time curfew

violations. Ongoing

Continue to look for ways to provide a safe environment

for the public, staff and judge during all court sessions. Ongoing

Third District Court seeks to provide substantive training to

all court staff. Ongoing

187

Return to Table of Contents

City of Little Rock, Arkansas

District Court Third Division

2014 Department Goals

Implement prevention, intervention and treatment programs for juveniles.

Continue to pursue getting truancy petitions filed in our court.

Continue to provide training and certification for office staff.

Continue to plan for implementation of Administrative Office of the Courts'

(AOC) computer program that will link all participating district courts.

Provide and administer justice and equity in a professional manner in the

courtroom and work place.

Convert court forms and documents to Spanish.

Update the City's website to accommodate civil/small claims and office

forms.

188

Return to Table of Contents

City of Little Rock, Arkansas

District Court Third Division

Department: District Court Environmental

Funding Source: General Fund

Budget: $627,185

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.

2012 2013 2014

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.

80 85 90

Workload: Citations processed, recorded, and

entered into computer. 80 85 90

Efficiency: Citations processed per court session. 75 80 85

Effect/Outcome: Percentage of Citations

processed within thirty (30) days.

100% 100% 100%

Objective: Issue Warrants within twenty-four (24) hours of failure to appear in court.

Demand: Warrants to be processed. 60 65 65

Workload: Warrants issued, recorded and

entered into computer. 60 65 65

Efficiency: Warrants issued per court session. 610 12

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

Return to Table of Contents

This page left blank intentionally.

190

Return to Table of Contents

City of Little Rock, Arkansas

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Finance

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $2,288,007 $2,476,958 $2,607,924

Supplies and Materials 145,290 157,063 169,713

Contractual 318,400 254,877 225,677

Repairs and Maintenance 14,997 117,940 133,678

Capital 5,425 0 0

Total $2,772,119 $3,006,838 $3,136,992

Staffing 40 41 41

$700,000

$1,400,000

$2,100,000

$2,800,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $32,000 of the personnel increase is attributed to a six month

overlap in the Purchasing Manager position. The Purchasing Manager will

retire in June. A replacement has been hired to begin in January to work

alongside the Purchasing Manager to gain experience in this critical position.

In addition, approximately $98,000 of the increase is associated with salary,

health care, and pension contribution increases for non-uniform employees.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $3,136,992 4.33%

192

Return to Table of Contents

City of Little Rock, Arkansas

Finance

2013 Department Priorities Status

Obtained Government Finance Officers Association

(GFOA) Certificate of Recognition for 2013 Budget

Preparation.

Completed

Obtained GFOA Certificate of Achievement for Financial

Reporting for FY12 Comprehensive Annual Financial

Report (CAFR). Completed

Provided support and quarterly reporting to the Little

Rock Citizens Evaluation of New Tax (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 portion of the tax. Ongoing

Develop 3/8 Cent Capital Project financing plan, issue

temporary note, and ensure timely purchase of items. Ongoing

Continued on-going employee training for all Lawson

financial applications. Ongoing

Located additional grant funding opportunities as

American Recovery and Reinvestment Act (ARRA)

Grants are completed. Completed

Create a Grants Compliance Manual for City Staff. Ongoing

Redesigned the business license assessment forms,

statements and licenses to simplify them and make

them more user friendly. Completed

The Treasury page of the City’s web site was updated

to include local tax rates and information on the City’s

key revenue sources. Completed

Continue efforts to implement an integrated budget

module for the City’s Financial system. Ongoing

Finalized the update of the City’s Purchasing Manual and

posted it to the City web site. Completed

Monitored and provided support for the City and

Municipal League’s 2013 legislative package with a

focus on obtaining improved sales tax reporting from the

state. Completed

Facilitated the issuance of the 2013 Capital

Improvement Bonds. Completed

193

Return to Table of Contents

City of Little Rock, Arkansas

Finance

2014 Department Goals

Obtain Government Finance Officers (GFOA) Certificate of Recognition for

Budget Preparation.

Obtain GFOA Certificate of Achievement for Excellence in Financial Reporting

for FY13 Comprehensive Annual Financial Report (CAFR).

Provide support and quarterly reporting to the LRCent Committee and the

Board of Directors on the status of the one (1) cent local sales tax revenues

and on progress toward completion of capital projects authorized under the 3/8

cent portion of the tax.

Develop 3/8-Cent Capital Project financing plan, issue short-term financing note

if required, and ensure timely purchase of items.

Staff will monitor and report on infrastructure projects funded by the issuance

of the 2013 Capital Improvement Bonds for Street and Drainage Projects.

Continue on-going employee training program for all Lawson financial

applications.

Continue efforts to implement an integrated budget module for the City’s

Financial system.

Continue the aggressive pursuit of Federal, State, Local and private grant

opportunities.

Update the Grant Compliance Manual to include requirements of new OMB

circulars as they are released.

Review the current bid process and explore the possibility of alternatives for

implementation of a process that allows acceptance of electronic bids.

Perform quarterly review and maintenance of outstanding purchase orders.

Staff will work with Information Technology to replace the current mainframe

false alarm system and implement a web-based application to process false

alarm payments.

Continue to capture e-mail addresses for business license holders and continue

efforts to improve and promote the utilization of e-commerce for assessment

forms, statements and license applications.

194

Return to Table of Contents

City of Little Rock, Arkansas

Finance

Department: Finance

Funding Source: General Fund

Budget: $3,136,992

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.

2012 2013 2014

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. 1,558 1,500 1,500

Workload: Number of journal entries

processed and completed. 1,558 1,500 1,500

Efficiency: Average number of journal entries

processed and reviewed per month. 130 125 125

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. 79,416 70,000 75,000

Workload: Number of invoices processed,

recorded, and completed. 79,416 70,000 70,000

Efficiency: Number of invoices processed per

hour. 38 33 36

Effect/Outcome: Percentage of invoice

payments issued within 30 days. 98% 95% 95%

195

Return to Table of Contents

City of Little Rock, Arkansas

Finance

2012 2013 2014

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. 32,046 30,000 30,000

Efficiency: Number of departmental asset

inventory counts completed. 41 41 41

Efficiency: Transactions processed per month. 2,675 2,500 2,500

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. 2,269,200 5,150,000 2,500,000

Efficiency: Payroll transaction lines processed

and posted per month. 189,100 429,166 208,333

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. $6,191,622 $6,417,874 $6,490,260

Efficiency: Revenue collected from business

license fees. $6,070,952 $6,304,395 $6,363,000

Effect/Outcome: Percentage of business

license fees collected. 98% 98% 98%

The departmental goals and objectives link with the

Statement of Management Policy for Financial Reporting.

196

Return to Table of Contents

City of Little Rock, Arkansas

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

dministration

Labor and Employee

Relations

HRIS/Records

Employment and

Classification

Employee

Classifications

Employment

Services

197

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Human Resources

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $1,064,468 $1,249,772 $1,315,171

Supplies and Materials 30,998 13,200 13,200

Contractual 237,911 285,764 302,514

Repairs and Maintenance 707 1,121 1,792

Total $1,334,084 $1,549,857 $1,632,677

Staffing 19 19 19

$350,000

$700,000

$1,050,000

$1,400,000

2012

2013

2014

CapitalRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $65,300 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

The Contract allocation includes additional funds for various employee

events.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $1,632,677 5.34%

198

Return to Table of Contents

City of Little Rock, Arkansas

Human Resources

2013 Department Priorities Status

Completed a review and updated the Administrative

Policies and Procedures Manual. Completed

Conducted Fair Labor Standards Act (FLSA) follow-up

meetings with Departments. Completed

Implemented a "New" Non-Uniform Pension plan;

including plan document, qualification filing and

employee enrollment meetings. Completed

Implemented safety initiatives with key departments. Completed

Reviewed Health Care renewal proposal including

additional requirements related to Patient Protection and

Affordable Care Act (PPACA). Completed

Revise the physical ability test for the firefighter position. Ongoing

Conducted additional hiring process training and

expanded the interviewing and background investigation

phases. Completed

Developed a notification system for "status of job

description" updates on employment requisitions. Completed

199

Return to Table of Contents

City of Little Rock, Arkansas

Human Resources

2014 Department Goals

Review onboarding procedures and implement changes to enhance City

processes.

Conduct an audit and review all current department independent contractors

to ensure compliance with Internal Revenue Service (IRS) regulations.

Conduct a self-audit of all overtime exempt classifications to ensure

compliance with Fair Labor Standards Act (FLSA) regulations.

Review the health care insurance renewal proposal and additional impacts

from the Patient Protection and Affordable Health Care Act (PPACA).

Provide training on the Employment Section of the Administrative Policies

and Procedures Manual.

200

Return to Table of Contents

City of Little Rock, Arkansas

Human Resources

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for Basic City

Services and Quality of Life.

Department: Human Resources

Funding Source: General Fund

Budget: $1,632,677

Department Description:

To provide administrative human resource management support to all departments; to establish,

implement, review, and modify policies and procedures.

2012 2013 2014

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. 50 44 46

Workload: Number of enrollment meetings

conducted. 50 44 46

Efficiency: Completed enrollment meeting

materials by contract and or payroll deadlines. 100% 100% 99%

Effect/Outcome: Percentage of enrollment

meeting materials completed by payroll and

Contract targets. 100% 100% 100%

Objective: To process and maintain job descriptions and job specifications.

Demand: Number of active job classifications. 425 417 438

Workload: Number of classifications requests or

new position requests per year.(includes LRCVB) 79 155 95

Efficiency: Complete research and submit

completed documents for review by requesting

department within 60 days. 38 26 60

Effect/Outcome: Average number of days to

complete research and submit proposed job

descriptions/specification. 38 26 60

201

Return to Table of Contents

This page left blank intentionally.

202

Return to Table of Contents

City of Little Rock, Arkansas

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Information Technology

$750,000

$1,500,000

$2,250,000

$3,000,000

2012

2013

2014

CapitalRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The 2014 Personnel Budget for IT is less than the original 2013 Personnel

Budget. Funding for two (2) vacant positions has been eliminated. If the

positions are filled, the cost will be covered by special projects or grants.

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $2,398,187 $2,993,210 $2,876,466

Supplies and Materials 161,602 105,119 105,375

Contractual 262,044 471,514 468,119

Repairs and Maintenance 608,625 540,060 539,362

Capital 153,285 369,062 369,000

Total $3,583,744 $4,478,965 $4,358,322

Staffing 38 39 39

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $4,358,322 -2.69%

204

Return to Table of Contents

City of Little Rock, Arkansas

Information Technology

2013 Department Priorities Status

Created a Business Continuity Plan for the Information

Technology Department and assisted other City

Departments in creating plans for their respective areas. Completed

Developed a web-based impound system to upgrade and

replace the existing mainframe system. Completed

ssist the Little Rock District Courts with conversion to the

State of Arkansas Administrative Office of the Courts

(AOC) system by developing interfaces to the Little Rock

Police Department information required by the Little

District Courts. Ongoing

Assist Finance with the upgrade of the False Alarm billing

system. Ongoing

Assist Little Rock Police Department with the upgrade of

the 311 System's hardware and software. Ongoing

Assisted the Little Rock Police Department in upgrading

the 911 phone system. Completed

Upgrade and replace the current Little Rock Police

Department Incident System on the mainframe. Ongoing

Purchase 1400 Office 2013 licenses for all of the City's

workstations and update all the devices with the latest

possible version. Ongoing

Replaced the oldest 200 of the 1400 workstations in the

City's network. Completed

Assist the Community Programs Department in selecting

and implementing a contract management and service

tracking system. Ongoing

Upgrade and replace what is currently known today on the

mainframe as Little Rock Police Department "Person's

World System". Ongoing

Upgrade and replace the current Little Rock Police

Department Property Inventory System on the mainframe. Ongoing

Create an Administrative module to process code tables,

supplement transfers, or Little Rock number transfers. Ongoing

205

Return to Table of Contents

City of Little Rock, Arkansas

Information Technology

2014 Department Goals

Assist the Little Rock District Courts with conversion to the State of

Arkansas Administrative Office of the Courts (AOC) system by develop

interfaces to Little Rock Police Department information required by the Little

Rock District Courts.

Assist Finance with the upgrade of the False Alarm billing system.

Assist Little Rock Police Department with the upgrade of the 311 System,

both hardware and software.

Assist Little Rock Police Department with the upgrading of the Computer

Aided Dispatch (CAD) system.

Upgrade and replace the current Little Rock Police Department Incident

System on the mainframe.

Continue to move users to the latest version of Microsoft Office that their

respective machine can handle. Continue to provide user training on Office

2013.

Continue to work with departments to identify workstations that need to be

replaced.

Upgrade and replace portions of the City’s existing phone system to a Voice

over Internet Protocol (VOIP) phone system.

Assist Parks Department with technical requirements for the John Barrow –

West Central Community Center facility.

Assist the Community Programs Department in implementing a contract

management and service tracking system.

Upgrade and replace what is currently known today on the mainframe as

Little Rock Police Department “Person’s World System”.

Upgrade and replace the current Little Rock Police Department Property

Inventory System on the mainframe.

Create an Administrative module to process code tables, supplement

transfers, or Little Rock number transfers.

Create an Apartment Complex Billings to track the police responses, billing,

and payments.

Develop a Graphic Information System (GIS) utilizing open source software

to provide better graphical information for the Police and Fire departments.

Implement an Open Data System that can publish data sets for the citizens

of Little Rock; utilizing standard views, mapping tools, and file formats.

Assist the Little Rock Police Department in implementing a crime prediction

and analysis system.

206

Return to Table of Contents

City of Little Rock, Arkansas

Information Technology

Department: Information Technology

Funding Source: General Fund

Budget: $4,358,322

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.

2012 2013 2014

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 network is available

during work hours.

99% 99% 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. 8,311 8,333 8,500

Workload: Number of ticket processed within the

year. 8,311 8,333 8,500

Efficiency: Number of satisfactory or better

tickets. 8,062 8,166 8,330

Effect/Outcome: Percent of satisfactory or better

rated tickets. 97% 98% 98%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for Basic City

Services.

207

Return to Table of Contents

This page left blank intentionally.

208

Return to Table of Contents

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Planning and Development

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $1,670,312 $2,295,429 $2,356,928

Supplies and Materials 50,334 58,678 75,132

Contractual 53,105 73,178 72,357

Repairs and Maintenance 64,218 66,863 68,551

Capital 0 5,000 11,000

Total $1,837,969 $2,499,148 $2,583,968

Staffing 39 39 39

$600,000

$1,200,000

$1,800,000

$2,400,000

2012

2013

2014

CapitalRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $61,500 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

In addition, there are slight increases in supplies and utilities in the 2014

budget.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $2,583,968 3.39%

210

Return to Table of Contents

City of Little Rock, Arkansas

Planning and Development

2013 Department Priorities Status

Continue to provide staff support for various boards,

commissions and committees including Planning

Commission, City Beautiful Commission, Historic District

Commission, and the Board of Directors. Ongoing

Continue to work on the implementation of the Historic

Preservation plan and add an "Institutional" category to

the MacArthur Park Design Guidelines. Ongoing

Completed one area of review and updated the City's

future land use plan and started the process for one area

west of I-430. Completed

Coordinated with Planning Commission and Board of

Directors a needed review of the Zoning and Subdivision

ordinance. Completed

Staff reviewed and processed approximately 150 requests

for rezoning, conditional uses, variances, preliminary plats

and planned developments. Completed

Continue effort to address the issue of unsafe structures. Ongoing

Continue to be involved with the Main Street Revitalization

Committee and Subcommittees (Downtown Little Rock

Partnership) and various planning efforts, Green America's

Capital and the National Endowment for the Arts (NEA)

Our Town grant. Ongoing

Begin the process to undertake a review/analysis of the

zoning/subdivision ordinance if funding is identified.

(Process was not funded.)

Other

(Please Explain)

211

Return to Table of Contents

City of Little Rock, Arkansas

Planning and Development

2014 Department Goals

Continue to provide staff support for various boards, commissions and

committees including Planning Commission, City Beautiful Commission,

Historic District Commission, River Market Design Review Committee and

the Board of Directors.

Continue to work on the implementation of the Historic Preservation plan.

Complete one area of review and update the City's future land use plan and

begin the process for the northwest part of the City.

Coordinate with Planning Commission and Board of Directors any needed

review of the ordinance.

Staff will review and process approximately 150 requests for rezoning,

conditional uses, variances, preliminary plats and planned developments.

Continue effort to address the issue of unsafe structures.

Continue to be involved with the Main Street Revitalization Committee and

Subcommittees (Downtown Little Rock Partnership).

Continue to work with various planning efforts or groups, including Main

Street, a design overlay district for John Barrow Road and the Bicycle

Friendly Community Committee.

212

Return to Table of Contents

City of Little Rock, Arkansas

Planning and Development

Department: Planning and Development

Funding Source: General Fund

Budget: $2,583,968

Department Description:

To administer and enforce the City’s development ordinances and construction codes.

2012 2013 2014

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. 27 24 26

Workload: Land Use, Historic District, and River

Market District cases processed. 27 24 26

Efficiency: Cases reviewed/completed per month. 2 2 2

Effect/Outcome: Completion of cases 100% 100% 100%

Objective: To process all inspection request within one (1) day.

Demand: Building, Plumbing Mechanical, and

Electrical inspection requests possible. 14,000 14,000 14,500

Workload: Building, Plumbing Mechanical, and

Electrical inspection requests completed. 14,000 14,000 14,500

Efficiency: Inspection requests completed per

year 14,000 14,000 14,500

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. 4,703 6,500 6,000

Workload: Zoning, subdivision and sign code

inspections, and re-inspections completed. 4,703 6,500 6,000

Efficiency: Cases processed per year. 4,703 6,500 6,000

Effect/Outcome: Compliance and completion of

cases. 100% 100% 100%

Objective: To process 85% of all applications within forty-five (45) days of fling for Board of

Adjustment and Planning Commission and within ninety (90) days of filing for final Board action.

Demand: Processing of Conditional Use, Tower

Use, Special Use, Variances, Preliminary or Final

Plats, Planned Developments and Site Plan

Reviews.

249 295 275

Workload: Total Cases available per year. 249 295 275

Efficiency: Cases processed per year. 249 295 275

Effect/Outcome: Compliance and completion of

cases. 100% 100% 100%

213

Return to Table of Contents

City of Little Rock, Arkansas

Planning and Development

Objective: To review assess and respond to all Landscape Plan submittals within ordinance and

policy established time frames.

Demand: Landscape and Building Plan

submittals.

283 250 250

Workload: Review of plans, research of case

files, meetings with applicants, site inspections

and re-inspections, documenting files. 283 250 250

Efficiency: Cases processed per year. 283 250 250

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.

214

Return to Table of Contents

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Housing and Neighborhood Programs

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $3,256,350 $4,490,114 $4,702,178

Supplies and Materials 257,188 472,911 339,930

Contractual 365,647 359,233 414,866

Repairs and Maintenance 194,470 197,439 216,865

Capital 0 15,000 0

Total $4,073,655 $5,534,697 $5,673,839

Staffing 96 103 103

$1,250,000

$2,500,000

$3,750,000

$5,000,000

2012

2013

2014

CapitalRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $212,000 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

Other changes reflect the additional supplies and operating funds required

for the operation of the Wright Avenue, Oak Forest, and Baseline Alert

Centers. The Fleet budget has been reduced based on changing fuel cost

and experience.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $5,673,839 2.51%

216

Return to Table of Contents

City of Little Rock, Arkansas

Housing and Neighborhood Programs

2013 Department Priorities Status

Housing developed a quarterly news letter. Completed

Housing will implement a "Neighborhood of the Year"

program. Ongoing

Developed divisional brochures for the entire department. Completed

To increase public awareness, Housing will develop Public

Service Announcements for each division. Ongoing

Provide ongoing Code Officer training. Ongoing

Continue to acquire Land Bank properties through

donations, lien foreclosures and purchases for future

development. Ongoing

Expand the capacity at the dog park and animal village. Ongoing

Increased the number of animal adoptions exceeding

1,500 annually. Completed

217

Return to Table of Contents

City of Little Rock, Arkansas

Housing and Neighborhood Programs

2014 Department Goals

Housing will continue publishing a department quarterly newsletter.

Implement a "Neighborhood of the Year Program".

Develop Public Service Announcements (PSA) to highlight each division.

Increase staffing levels of Code Enforcement Officers while providing training

opportunities for both new and existing employees.

Continue city-wide adoption events to aid in the increase of adoptions and

sales of pet licenses.

Develop single family units within the Land Bank and the Neighborhood

Stabilization Program 2 (NSP2) boundaries.

Develop and implement a comprehensive marketing strategy that will

promote the housing availability within Rolling Pines subdivision.

Expand the Dog Park to include water fountains for people and a water play

area for dogs.

218

Return to Table of Contents

City of Little Rock, Arkansas

Housing and Neighborhood Programs

Department: Housing and Neighborhood Programs

Funding Source: General Fund

Budget: $5,673,839

Department Description:

To provide administrative and managerial support to the Department of Housing and Neighborhood

Program’s divisions and program activities; Community Development Block Grant, Neighborhood

Programs, Neighborhood Services/Alert Centers, Willie L. Hinton Neighborhood Resource Center,

and Environment Services.

2012 2013 2014

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. 840 944 1,500

Efficiency: Average Rental property inspected per

month. 70 79 125

Effect/Outcome: Percentage of rental inspections

completed yearly.

56% 63% 100%

Objective: To enforce nuisance codes through property inspections.

Demand: Nuisance code inspections to be

performed. 20,000 24,000 22,000

Workload: Nuisance code inspections

performed. 15,188 16,358 22,000

Efficiency: Average nuisance code inspections

done per month. 1,266 1,363 1,833

Effect/Outcome: Percentage of nuisance code

inspections completed per year. 76% 68% 100%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for a

Safe City and Basic City Services.

219

Return to Table of Contents

This page left blank intentionally.

220

Return to Table of Contents

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

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Public Works General Fund

Expenditure Budget - General Fund

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $587,103 $634,737 $677,498

Supplies and Materials 35,888 60,635 58,248

Contractual 136,885 139,495 135,690

Repairs and Maintenance 202,285 303,479 295,046

Total $962,161 $1,138,346 $1,166,482

Staffing 13 13 13

$187,500

$375,000

$562,500

$750,000

20122

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $42,760 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform employees.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $1,166,482 2.47%

222

Return to Table of Contents

City of Little Rock, Arkansas

Public Works General Fund

2013 Department Priorities Status

Energy Efficient Building Maintenance: Continue to support

maintenance and construction that will make buildings

more energy efficient, less expensive to maintain and

environmentally friendly. Ongoing

Installation of Motion Sensors: Continue to install motion

sensors on lighting to conserve energy as funds become

available. Ongoing

223

Return to Table of Contents

City of Little Rock, Arkansas

Public Works General Fund

2014 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.

224

Return to Table of Contents

City of Little Rock, Arkansas

Public Works General Fund

Department: Public Works

Funding Source: General Fund

Budget: $1,166,482

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.

2012 2013 2014

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. 2,200 1,400 1,350

Workload: Work orders completed. 2,200 1,400 1,350

Efficiency: Work orders completed per month. 183.33 116.67 112.50

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.

225

Return to Table of Contents

This page left blank intentionally.

226

Return to Table of Contents

City of Little Rock, Arkansas

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.

Assi stant

City Manger

Di rector of Parks

And

Recreation

Maintenance

Horticulture

Urban Forestry

Recreation

Programs

Program

Design

Cultural

Museum

Administration

Marathon River Market

Golf

Jim Dailey

ess

227

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Parks and Recreation

Expenditure Budget - General Fund

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $4,952,469 $6,692,755 $6,957,661

Supplies and Materials 436,183 573,941 529,592

Contractual 1,350,890 1,504,077 1,451,465

Repairs and Maintenance 729,136 763,390 800,973

Capital 7,299 0 0

Total $7,475,977 $9,534,163 $9,739,691

Staffing

117 119 122

$1,750,000

$3,500,000

$5,250,000

$7,000,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The increases in the Parks Department reflect the continuation of the new

sales tax allocation to provide enhanced park maintenance and support for

the operating cost of the Centre at University Park for a full year. In addition,

several contract positions were reclassified as part-time employees during

the year. The budget is now reflected in personnel cost. The increases in

the Parks Department personnel are attributed to salary, health care, and

pension contribution increases for non-uniform employees and the addition

of a Therapeutic programming position, a Parks maintenance position, and a

Recreation programmer.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $9,739,691 2.16%

228

Return to Table of Contents

City of Little Rock, Arkansas

Parks and Recreation

2013 Department Priorities Status

Arkansas River Trail: Continue to seek solutions to

complete the construction of the Arkansas River Trail. Ongoing

The Centre at University Park: The Centre at University

Park opened in the fall of 2013. Completed

Park Maintenance Upgrade: Park maintenance was

upgraded from Class C to Class B. Completed

Parks Revenue Bond Projects: War Memorial, Prospect

Terrace and Natural Steps revenue bond projects were

completed. Completed

Capital Projects: Continue the implementation of capital

projects funded via the 2012 City Sales Tax increase,

such as Natural Steps, Parks Upgrade, Trails, West

Central Community Center and Pool. Ongoing

Little Rock Parks and Recreation Master Plan: Update the

2001 Little Rock Parks and Recreation Master Plan. Ongoing

MacArthur Park Master Plan: Continue the implementation

of the MacArthur Park Master Plan. Ongoing

War Memorial Redevelopment Plan: Continue refinement

and implementation of the War Memorial Redevelopment

Plan. Ongoing

Little Rock Marathon Improvements: Increased Little Rock

Marathon participation and revenue by ten (10%) in 2013. Completed

Parks and Recreation Playground Inspection Program:

Staff conducted a thorough and detailed annual inspection

of every playground within Parks and Recreation

Inventory. Completed

Lights on After School: Continuation of the "Lights on

After School" Initiative, which will continue to promote the

critical importance of quality after-school programs. Ongoing

Step Up to Health Initiative: Continue promotion of the

Step Up to Health Initiative, which will inspire citizens to

pursue healthier lifestyles, creating a more livable

community. Ongoing

Summer Playground Program: Operated an eight (8)

week Summer Playground Program at seven (7) sites

around the City. Completed

229

Return to Table of Contents

City of Little Rock, Arkansas

Parks and Recreation

2014 Department Goals

Arkansas River Trail: Continue to seek solutions to complete the

construction of the Arkansas River Trail.

Parks Maintenance Upgrade: Continue to maintain our park system at a

Class B level which has as its goal to mow parks one (1) time every ten (10)

days.

West Central Sports Complex: Begin construction of West Central

Community Center and Pool.

Parks Revenue Bond Projects: Complete the Coleman Creek Restoration

within War Memorial Park.

Natural Steps Complex: Complete first phase construction of Natural Steps

athletic complex to include 4 athletic fields, entrance road and parking.

Little Rock Parks and Recreation Master Plan: Update the 2001 Little Rock

Parks and Recreation Master Plan.

MacArthur Park Master Plan: Continue the implementation of the MacArthur

Park Master Plan.

War Memorial Redevelopment Plan: Continue the refinement and

implementation of the War Memorial Redevelopment Plan.

Little Rock Marathon Improvements: Increase Little Rock Marathon

participation and revenue by 10% in 2014.

Parks & Recreation Playground Inspection Program: Continue to conduct a

thorough and detailed annual inspection of every playground within Parks and

Recreation inventory.

Lights on After School: Continuation of 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.

Step Up to Health Initiative: Continue promotion of the Step Up to Health

Initiative, which will inspire citizens to pursue healthier lifestyles; creating a

more livable community.

Golf Courses: Continue to seek creative solutions to make all golf courses

self-sustaining.

Jim Dailey Fitness and Aquatic Center: Continue to seek creative ways in

which to market the Jim Dailey Fitness and Aquatic Center.

Parks Sustainable Margins: Continue researching the feasibility of developing

sustainable margins adjacent to woodlands in order to reduce mowing time

and enhance wildlife habitats.

230

Return to Table of Contents

City of Little Rock, Arkansas

Parks and Recreation

Department: Parks and Recreation

Funding Source: General Fund

Budget: $9,739,691

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.

2012 2013 2014

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. 204,225 337,687 344,441

Workload: Recreational opportunities attended. 201,225 309,058 315,239

Efficiency: Average seasonal attendance. 50,306 77,264 78,933

Effect/Outcome: Percentage of attendance

versus opportunities available. 99% 92% 92%

Objective: Evaluate and upgrade existing capital projects based on need and fund availability.

Demand: Capital projects to be managed

annually. 79 97 95

Workload:

ctual projects managed annually. 48 92 90

Efficiency: Projects actively managed monthly. 24 66 70

Effect/Outcome: Percentage of capital projects

managed. 61% 95% 95%

Objective: Mow each park every ten (10) days during the mowing season.

Demand: Number of desired mowing cycles. 21 21 22

Workload: Number of mowing cycles. 14 21 22

Efficiency: Number of monthly mowing cycles

completed. 23 3

Effect/Outcome: Percentage of annual mowing

cycles completed 67% 100% 100%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for

Quality of Life.

231

Return to Table of Contents

This page left blank intentionally.

232

Return to Table of Contents

City of Little Rock, Arkansas

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

233

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

River Market

Expenditure Budget - River Market

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $532,282 $590,434 $605,930

Supplies and Materials 62,938 43,766 33,000

Contractual 560,376 513,600 524,300

Repairs and Maintenance 29,932 50,000 45,445

Total $1,185,528 $1,197,800 $1,208,675

Staffing 000

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $1,208,675 0.91%

$162,500

$325,000

$487,500

$650,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The Little Rock Convention and Visitor’s Bureau will continue to operate the

River Market on behalf of the City in 2014.

234

Return to Table of Contents

City of Little Rock, Arkansas

River Market

2014 Department Goals

Little Rock Convention and Visitors Bureau (LRCVB) will continue

management of River Market operations on behalf of the City for 2014.

The City will continue to provide support to the River Market at the level of

$250,000.

235

Return to Table of Contents

This page left blank intentionally.

236

Return to Table of Contents

City of Little Rock, Arkansas

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

237

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Golf

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $1,207,761 $1,193,686 1,301,109

Supplies and Materials 216,865 187,575 183,091

Contractual 597,888 442,577 443,384

Repairs and Maintenance 332,460 257,714 259,581

Total $2,354,974 $2,081,552 $2,187,165

Staffing 21 21 21

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $2,187,165 5.07%

$375,000

$750,000

$1,125,000

$1,500,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The increases in the Golf Department personnel are attributed to salary,

health care, and pension contribution increases for non-uniform employees.

In addition there were increases in fleet and utility expenses.

238

Return to Table of Contents

City of Little Rock, Arkansas

Golf

2013 Department Priorities Status

Maintained Rebsamen, Hindman and War Memorial Golf

Courses to established standards. Completed

Generate a minimum of $345,185 in revenue at Hindman

Golf Course, while keeping expenditures within budget. Not Completed

Generate a minimum of $364,960 in revenue at War

Memorial Golf Course, while keeping expenditures

within budget. Not Completed

Generate a minimum of $901,420 in revenue at

Rebsamen Golf Course, while keeping expenditures

within budget. Not Completed

239

Return to Table of Contents

City of Little Rock, Arkansas

Golf

2014 Department Goals

Generate a minimum of $992,800 in revenue at Rebsamen Golf Course, while

keeping expenditures within budget.

Generate a minimum of $389,850 in revenue at War Memorial Golf Course,

while keeping expenditures within budget.

Generate a minimum of $390,000 in revenue at Hindman Golf Course, while

keeping expenditures within budget.

Maintain Rebsamen, Hindman and War Memorial Golf Courses to established

maintenance standards.

Redo drainage in a minimum of three (3) sand bunkers at Rebsamen's

eighteen hole Championship Golf Course.

240

Return to Table of Contents

City of Little Rock, Arkansas

Golf

Department: Golf

Funding Source: General Fund

Budget: $2,187,165

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.

2012 2013 2014

Actual

Budget Budget

Objective: To provide affordable golfing experiences for the citizens of Little Rock.

Demand: Projected golf rounds. 65,000 67,500 70,000

Workload: Actual golf rounds. 69,120 55,963 70,000

Efficiency: Average rounds per month. 5,760 4,664 5,833

Effect/Outcome: Percentage of actual rounds of

golf. 106% 83% 100%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for

Quality of Life.

241

Return to Table of Contents

This page left blank intentionally.

242

Return to Table of Contents

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

243

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Jim Dailey Fitness and Aquatic Center

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $507,201 $631,654 $639,032

Supplies and Materials 38,542 46,214 46,293

Contractual 221,560 181,529 179,307

Repairs and Maintenance 96,899 32,078 31,933

Total $864,202 $891,475 $896,565

Staffing 999

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $896,565 0.57%

$175,000

$350,000

$525,000

$700,000

2012

2013

2014

Repairs and

Maintenance

ServicesSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Approximately $7,300 of the personnel increase is attributed to salary,

health care, and pension contribution increases for non-uniform

employees.

244

Return to Table of Contents

City of Little Rock, Arkansas

Jim Dailey Fitness and Aquatic Center

2013 Department Priorities Status

Examine all health and wellness programs to ensure they

encourage a healthy lifestyle. Ongoing

Create productive partnerships with community

organizations and corporations, which foster health,

wellness, and fitness. Ongoing

245

Return to Table of Contents

City of Little Rock, Arkansas

Jim Dailey Fitness and Aquatic Center

2014 Department Goals

Jim Dailey Fitness and Aquatic Center: Continue to seek creative ways in

which to market the Jim Dailey Fitness and Aquatic Center.

246

Return to Table of Contents

City of Little Rock, Arkansas

Jim Dailey Fitness and Aquatic Center

Department: Jim Dailey Fitness Center

Funding Source: General Fund

Budget: $896,565

Department Description:

To provide a Fitness Center which provide citizens an opportunity to participate in a variety of health

and fitness activities.

2012 2013 2014

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. 198,000 154,524 159,160

Workload: Actual program attendance. 170,000 99,253 101,238

Efficiency: Attendance per month. 13,650 14,166 15,666

Effect/Outcome: Percentage of actual attendance

over potential attendance. 86% 64% 64%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for

Quality of Life.

247

Return to Table of Contents

This page left blank intentionally.

248

Return to Table of Contents

City of Little Rock, Arkansas

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

249

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Zoo

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $2,716,220 $3,185,466 $3,447,038

Supplies and Materials 1,000,738 1,044,494 1,081,353

Contractual 1,287,231 1,249,008 1,260,648

Repairs and Maintenance 310,844 612,336 699,762

Total $5,315,033 $6,091,304 $6,488,801

Staffing 56 57 59

$1,000,000

$2,000,000

$3,000,000

$4,000,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The increase in personnel cost is attributed to salary, health care, and

pension contribution increases for non-uniform employees and reflects the

addition of one (1) Zoo Animal Registrar position and one (1) Administration

Office Assistant.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $6,488,801 6.53%

250

Return to Table of Contents

City of Little Rock, Arkansas

Zoo

2013 Department Priorities Status

Update and replace all graphical representations and

logos relating to the Zoo. Ongoing

Reinstated the Zoo's Education Division. Completed

Zoo updated the Zoo's Master Plan. Completed

Upgraded the horticulture throughout the zoological

garden. Completed

Improve and promote diversity within the Zoo department. Ongoing

251

Return to Table of Contents

City of Little Rock, Arkansas

Zoo

2014 Department Goals

Zoo will implement the completed Master Plan.

Zoo will continue to implement the recommendations of the Strategic Plan.

Update walkways, pathways, and the graphics associated to enhance

Americans with Disability Act (ADA) accessibility.

Replace & Update Zoo graphics on all operations media and advertising

material.

Reinstate the Zoo Education division to further promote and stimulate

interest within the Zoo.

Upgrade the horticulture throughout the entire zoological gardens and

exhibits.

Install new train tracks for a train owned and operated by the Zoo.

Zoo will break ground on the new Arkansas Farm Exhibit and upgrade the

chimpanzee, elephant, bear and otter existing exhibits.

252

Return to Table of Contents

City of Little Rock, Arkansas

Zoo

Department: Zoo

Funding Source: General Fund

Budget: $6,488,801

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.

2012 2013 2014

Actual

Budget Budget

Objective: To track annual gate attendance.

Demand: Anticipated annual attendance. 214,468 180,000 222,487

Workload: Actual annual attendance. 211,766 172,728 222,487

Efficiency: Average attendance per month. 17,647 14,394 18,541

Effect/Outcome: Percentage of workload over

demand. 99% 96% 100%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for

Quality of Life.

253

Return to Table of Contents

This page left blank intentionally.

254

Return to Table of Contents

City of Little Rock, Arkansas

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

ment

Assistant Chief

Administration &

Planning

255

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Fire

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $38,246,771 $35,625,874 $42,231,299

Supplies and Materials 889,499 1,103,779 1,035,644

Contractual 678,124 776,634 743,250

Repairs and Maintenance 1,599,093 1,660,765 1,764,393

Total $41,413,487 $39,167,052 $45,774,586

Staffing 421 421 421

% Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $45,774,586 16.87%

$12,500,000

$25,000,000

$37,500,000

$50,000,000

2012

2013

2014

Repairs and

Maintenance

ContractualSuppliesPersonnel

Total Allocations By Fiscal Year And Account Category

The Fire Department budget reflects increased funding for salaries, health

care, and pension contributions for existing staff and includes all SAFER

positions previously funded by a grant.

256

Return to Table of Contents

City of Little Rock, Arkansas

Fire

2013 Department Priorities Status

Purchased land for the Southwest Little Rock Fire Station. Completed

Institute Fire Apparatus Engineer certification programs

for all existing driver operators and firefighters. Ongoing

Successfully implemented mandatory Post Incident

Analysis of all large loss incidents. Completed

Implement a "Mass Smoke Alarm Distribution Campaign";

distributing smoke alarms to targeted demographics. Ongoing

Launch the Jr. Fire Cadet Program administered by the

Little Rock School District with direct assistance from the

Little Rock Fire Department. Ongoing

Instituted “Don’t Text and Drive Campaign"; department

video distributed to local networks and Little Rock

Television (LRTV). Completed

257

Return to Table of Contents

City of Little Rock, Arkansas

Fire

2014 Department Goals

Continue the process of Accreditation as the department embarks on Step II of

the accreditation process.

Continue to work on implementing a web-based training curriculum.

Transition Little Rock School District/Little Rock Fire Department Fire Cadet

Program to the Senior Fire Cadet Program.

Collaborate with Fire Service agencies within Central Arkansas to create and

support a comprehensive Crisis Intervention Team to better serve first

responders.

Develop a Battalion Chief's Academy and complete a correlation

developmental task book.

Establish a partnership with Central Arkansas Transit to develop strategies to

equip each CATA bus with an Automatic Electronic Defibrillator (AED).

Upgrade and utilize technology to better communicate and deploy resources.

Enhance public awareness of departmental activities.

Collaborate with Emergency Management to ensure department knowledge of,

The Hazard Mitigation Plan, Little Rock's Emergency Response Plan and

emergency support functions.

258

Return to Table of Contents

City of Little Rock, Arkansas

Fire

Department: Fire

Funding Source: General Fund

Budget: $45,774,586

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.

2012 2013 2014

Actual

Budget Budget

Objective: Train certified personnel to meet the individual training hours required by Insurance

Services Organization (ISO) and improve the competence level of the workforce.

Demand: Total number of hours of training

completed. 91,440 91,440 90,228

Workload: Total number of hours of individual

training required per year. 106,739 138,383 90,288

Efficiency: Average number of training hours per

person. 280 349 228

Effect/Outcome: Percentage of training hours vs.

required hours. 117% 151% 100%

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. 2,424 2,430 2,454

Workload: Commercial Building and Structures

inspected annually. 6,208 6,304 6,367

Efficiency: Commercial Building and Structures

inspected per month. 517 525 531

Effect/Outcome: Percentage of inspections

completed annually. 256% 259% 259%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for a Safe City.

259

Return to Table of Contents

This page left blank intentionally.

260

Return to Table of Contents

City of Little Rock, Arkansas

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

261

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Police

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $53,197,826 $52,204,197 $61,075,124

Supplies and Materials 2,332,423 2,614,884 2,513,740

Contractual 1,861,151 1,704,793 1,697,270

Repairs and Maintenance 1,796,090 1,877,957 1,914,725

Total $59,187,490 $58,401,831 $67,200,859

Staffing 709 715 716

$15,500,000

$31,000,000

$46,500,000

$62,000,000

2012

2013

2014

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Police Department increases reflect the continued effort to fill vacant uniform

and 911/311 call taker positions. In addition, the full cost of twenty (20)

officer positions previously funded by the American Recovery and

Reinvestment Act are included in the budget in 2014. Approximately $2.6

million of the increase in personnel cost is associated with salary, health

care and pension cost. In addition, the Police Department added a

Communications Dispatch and a Property Technician position.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

100 General Fund $67,200,859 15.07%

262

Return to Table of Contents

City of Little Rock, Arkansas

Police

2013 Department Priorities Status

The Police Department will continue "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

campaigns. Ongoing

LRPD will administer the Command Staff development

program. Ongoing

LRPD conducted at least one (1) Recruit school for new

officers. Completed

The department will continue to monitor the construction

of the 12th Street Police Substation. Ongoing

263

Return to Table of Contents

City of Little Rock, Arkansas

Police

2014 Department Goals

Complete the construction of the 12th Street Police Station.

Implement a new National Incident Based Recording System (NIBRS)

compliant Records Management System.

Improve and expand Police Officer recruiting efforts and conduct at least one

(1) Recruit School during 2014.

Emphasize the utilization of the Criminal Abatement Program in coordination

with the City Attorney's Office.

264

Return to Table of Contents

City of Little Rock, Arkansas

Police

Department: Police

Funding Source: General Fund

Budget: $67,200,859

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, enforce state law and city ordinances, within the framework of the

Constitution.

2012 2013 2014

Actual

Budget Budget

Objective: To respond to high priority calls

Demand: Calls to respond 155,175 155,525 155,687

Workload: Calls responded 155,175 155,525 155,687

Efficiency: Total minutes from dispatch to arrival 9.3 9.3 9.1

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.

265

Return to Table of Contents

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

267

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Public Works Street Fund

Expenditure Budget - Street Fund

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $8,055,375 $9,243,209 $9,983,570

Supplies and Materials 1,006,131 1,248,662 1,176,055

Contractual 2,856,680 3,016,319 2,890,856

Repairs and Maintenance 2,341,297 2,646,889 2,784,328

Capital Outlay 85,575 973,500 1,680,000

Transfers Out 1,351,817 466,217 848,887

Total $15,696,875 $17,594,796 $19,363,696

Staffing 211 215 213

$2,500,000

$5,000,000

$7,500,000

$10,000,000

2012

2013

2014

Transfers OutCapital OutlayRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

In addition to salary and benefit cost increases, expenditure changes include

an additional allocation for capital equipment and infrastructure from the ½-

cent sales tax. Two (2) sidewalk and six (6) access ramp positions were

transferred back from special projects. Overall personnel headcount was

reduced by two (2) positions.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

200 Street Fund $19,363,696 10.05%

268

Return to Table of Contents

City of Little Rock, Arkansas

Public Works Street Fund

2013 Department Priorities Status

Storm Water Pollution Prevention Plan: Continue the

Central Maintenance Facility annual and quarterly

inspection and reports in accordance with the facility's

Storm Water Pollution Prevention Plan. Ongoing

2013 to 2015 Infrastructure Program: Take public input

plan and initiate design on a three year infrastructure

improvement program. Ongoing

Second Year Infrastructure Program: Complete design

and begin moving 2013 projects to construction. Ongoing

First Year Infrastructure Program: Completed construction

of the first year (2012) infrastructure program. Completed

269

Return to Table of Contents

City of Little Rock, Arkansas

Public Works Street Fund

2014 Department Goals

2013 Street Resurfacing Program: Complete the 2013 Street Resurfacing

Program.

2014 Street Resurfacing Program: Complete the annual street resurfacing

program.

2014 Sidewalk Program: Complete the annual sidewalk program with revenue

from the 2011 Sales tax.

Expand street light patrol area for downtown to ensure lighting levels are

maintained.

Continue the street overlay program where it impacts the traffic control

systems.

Continue preventive maintenance program and update Central Traffic Control

software.

Design and complete traffic signal installation at Cantrell Road and Ranch

Boulevard.

Scott Hamilton (Baseline Road to J.E. Davis Drive): Assist the Arkansas

Highway and Transportation Department in contract award and construction

with a goal of construction completion in 2014.

Design bicycle lanes for Wright Avenue, Dr. Martin Luther King, Jr. Drive, and

Chester Street.

Design bicycle lanes for 9th Street from Interstate 30 to Commerce Street.

270

Return to Table of Contents

City of Little Rock, Arkansas

Public Works Street Fund

Department: Public Works

Funding Source: Street Fund

Budget: $19,363,696

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.

2012 2013 2014

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 88 89 90

Workload: Permits reviewed 88 89 90

Efficiency: Permits processed per month. 7.3 7.4 7.5

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. 30,000 30,000 30,000

Workload: Sweeping Program Street Lane

miles. 24,389 20,773 30,000

Efficiency: Program Miles Completed per

month. 2,032 1,731 2,500

Effect/Outcome: Percentage of miles completed. 81% 69% 100%

Objective: To respond to citizen requests/complaints regarding Traffic Issues affecting

neighborhoods and/or other parts of the City.

Demand: Requests for review. 353 350 350

Workload: Requests reviewed 353 350 350

Efficiency: Requests completed per month. 29 29 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.

271

Return to Table of Contents

This page left blank intentionally.

272

Return to Table of Contents

City of Little Rock, Arkansas

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

Special Programs

Support Services

Maintenance

Administration

Vehicle Storage

273

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Fleet Services

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $3,041,298 $3,490,205 $3,686,321

Supplies and Materials 6,135,116 6,625,630 6,694,650

Contractual 2,275,706 2,209,134 2,399,642

Repairs and Maintenance 15,769 161,600 249,875

Depreciation 109,634 129,500 105,200

Transfers Out 45,000 00

Total $11,622,523 $12,616,069 $13,135,688

Staffing 59 61 61

$1,750,000

$3,500,000

$5,250,000

$7,000,000

2012

2013

2014

Transfers OutDepreciationRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The Fleet Services budget is balanced with projected net income of

approximately $8,800. Fuel cost is reflected at an estimated purchase price

of $3.35 per gallon for unleaded fuel and $3.40 per gallon for diesel fuel.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

All Operating Departments $13,135,688 4.12%

274

Return to Table of Contents

City of Little Rock, Arkansas

Fleet Services

2013 Department Priorities Status

Establish and maintain a Fleet Replacement fund. Ongoing

Locate, acquire or have written a database for vehicle and

equipment insurance files; research and implement plans

to reduce the City's expenses for vehicle and equipment

insurance coverage. Ongoing

Open a new fueling station at 501 Ferry Street, with

diesel, unleaded, compressed natural gas (CNG) and

electric charging capabilities; close the fueling site at the

Central Fire station. Ongoing

Fleet will find "Clean Air" grants for purchasing alternative

fuel vehicles, and vehicle retrofitting. Ongoing

Continue the development of a comprehensive Fleet

Services emergency preparedness plan that can be

incorporated into the City's emergency plan under the

auspices of the Emergency Management Office. Ongoing

Convert current late model pickup trucks to compressed

natural gas (CNG), and small engine lawn equipment to

propane power. Fleet will continue to acquire alternate

fueled vehicles, including factory ready electric and

compressed natural gas (CNG) vehicles while adding

electric charging stations on City owned properties. Ongoing

Provide continuing educational and testing opportunities

for all staff members to achieve Automotive Service

Excellence (ASE), Blue Seal, and Emergency Vehicle

Technician (EVT) shop certification status. Ongoing

Continue efforts to become industry certified through Fleet

Consulting Services (FCS, aka Fleet Sentinel) and

Government Fleet Management Alliance (GFMA). Ongoing

Fleet applied for and received recognition as a "100 Best

Fleet of North America" through that program. Completed

pply for and receive recognition as a "Government Green

Fleet" through that program. Ongoing

Increase City wide vehicle/equipment utilization and

equipment reassignment to become more productive. Ongoing

Fleet finished the 2013 replacement and capital projects. Completed

Initiated a process for filing labor claims against vendors

who supplied defective parts to recapture lost productivity

time; charging the source vendor to compensate the City

of Little Rock for time that was duplicated due to their

defective part supplied. Completed

275

Return to Table of Contents

City of Little Rock, Arkansas

Fleet Services

2014 Department Goals

Open a new fueling station at 501 Ferry Street, with diesel, unleaded,

compressed natural gas (CNG) and electric charging capabilities; close the

fueling site at the Central Fire station.

Develop and implement a fleet unit pool program.

Continue efforts to establish and maintain a Fleet Replacement fund and

investigate creative financing options.

Convert 20% of late model pick-up trucks to compressed natural gas (CNG)

and convert small engine lawn equipment to propane power.

Continue to acquire alternatively fueled vehicles, including factory ready electric

and compressed natural gas (CNG) vehicles.

Continue efforts to become industry certified through Fleet Consulting Services

(FCS, aka Fleet Sentinel) and Government Fleet Management Alliance

(GFMA).

Begin using an automated scanning system to receive, issue and/or transfer

parts in FASTER fleet management software.

Assist in locating and applying for Clean Air grants for purchasing alternatively

fueled vehicles, vehicle retrofitting, etc.

Investigate the feasibility of upgrading to a web-based fleet management

software system, which would enable Automotive Technicians to order parts

without leaving the work station.

Conduct, execute and complete the annual Nation Fire Protection Association

(NFPA) inspections of all Fire Department apparatus.

Provide staff the opportunity to attend Emergency Vehicle Technician (EVT),

Automotive Service Excellence (ASE) and Compressed Natural Gas (CNG)

training classes; to achieve Automotive Service Excellence (ASE) and Blue

Seal shop certification status.

276

Return to Table of Contents

City of Little Rock, Arkansas

Fleet Services

Department: Fleet Services

Funding Source: Fleet Services Internal Service Fund

Budget: $13,135,688

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.

2012 2013 2014

Actual

Budget Budget

Objective: To complete 95% of fleet unit preventative maintenance before or on the due

date, as per Fleet Sentinel standards.

Demand: Preventative work orders scheduled. 1,774 2,045 2,048

Workload: Preventative work orders opened and

closed.

1,442 1,676 1,950

Efficiency: Preventative work orders closed on or

before due date. 1,154 1,341 1,560

Effect/Outcome: Percentage of work orders

closed on or before due date vs. total scheduled

work orders. 65% 66% 76%

Objective: To increase the number of direct shop hours to 85% of total shop hours.

Demand: Total number of shop hours. 69,071.30 73,089.63 75,000

Workload: Shop hours categorized as direct shop

hours. 54,313.77 57,879.73 63,750

Efficiency: Average direct shop hours per month. 4,526.1 4,823.3 5,312.5

Effect/Outcome: Percentage of direct shop hours

/total available shop hours. 79% 79% 85%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for Basic City

Services and Infrastructure.

277

Return to Table of Contents

This page left blank intentionally.

278

Return to Table of Contents

City of Little Rock, Arkansas

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

279

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Vehicle Storage Facility

$225,000

$450,000

$675,000

$900,000

2012

2013

2014

DepreciationRepairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $610,454 $635,000 $656,232

Supplies and Materials 48,207 47,691 47,750

Contractual 583,190 563,610 562,980

Repairs and Maintenance 21,586 21,476 28,188

Depreciation 21,509 25,480 26,000

Total $1,284,946 $1,293,257 $1,321,150

Staffing 15 15 15

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

601 Vehicle Storage Facility Fund $1,321,150 2.16%

280

Return to Table of Contents

City of Little Rock, Arkansas

Vehicle Storage Facility

2013 Department Priorities Status

Amended the Transportation Code for taxicab driver

permit applicants with a felony conviction background. Completed

Conduct taxi driver training in partnership with Little Rock

Convention and Visitors Bureau (LRCVB). Not Completed

Staff attended the International Association for

Transportation Regulators (IATR) conference. Completed

Provide leadership and management training to

supervisors. Ongoing

Provide customer service training to staff. Ongoing

Collaborate with the Little Rock Police Department

(LRPD) to build a new crime scene bay and use existing

space to open a store for selling miscellaneous items. Ongoing

281

Return to Table of Contents

City of Little Rock, Arkansas

Vehicle Storage Facility

2014 Department Goals

Collaborate with Little Rock Convention and Visitors Bureau to provide

customer service training to taxi-cab drivers.

Install a generator for the facility; in the event of a power outage.

Collaborate with Little Rock Police Department in relocating the crime scene

bay from it's current location to an area located on the Vehicle Storage lot

where vehicles are stored.

282

Return to Table of Contents

City of Little Rock, Arkansas

Vehicle Storage Facility

Department: Vehicle Storage Facility

Funding Source: Vehicle Storage Enterprise Fund

Budget: $1,321,150

Department Description:

Provide entities safe storage for vehicles until they are reclaimed by the registered owner(s) and

disposal of unclaimed and abandoned vehicles.

2012 2013 2014

Actual

Budget Budget

Objective: To release 100% of eligible vehicles within 60 days of impoundment.

Demand: Impounded vehicles 2,329 3,100 2,400

Workload: Impounded vehicles eligible for release 2,279 3,050 2,350

Efficiency: Eligible vehicles released within 60

days. 2,279 3,050 2,350

Effect/Outcome: Percentage of eligible vehicles

released within 60 days.

98% 98% 98%

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for Basic City

Services and Infrastructure.

283

Return to Table of Contents

This page left blank intentionally.

284

Return to Table of Contents

City of Little Rock, Arkansas

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

285

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Waste Disposal

Expenditure Budget

2012 2013 2014

Description

Actual

Expenditures

Adopted

Budget

Adopted

Budget

Salaries and Employee Benefits $4,808,225 $4,910,913 $5,338,107

Supplies and Materials 1,498,199 1,666,100 1,666,100

Contractual 2,854,307 3,389,223 3,422,715

Repairs and Maintenance 2,682,231 2,848,080 3,137,296

Closure/Post Closure 227,072 247,945 247,945

Depreciation 2,231,970 2,913,355 2,060,000

Debt Service 383,037 334,600 218,900

Transfers Out 1,889,705 1,378,254 1,564,863

Total $16,574,746 $17,688,470 $17,655,926

Staffing 112 113 113

$1,500,000

$3,000,000

$4,500,000

$6,000,000

2012

2013

2014

Transfers

Out

Debt ServiceDepreciationClosure/Post

Closure

Repairs and

Maintenance

ContractualSupplies and

Materials

Personnel

Total Allocations By Fiscal Year And Account Category

The increase in personnel cost reflects salary and benefit cost increases for

non-uniform employees. The increase in repairs and maintenance expenses

reflects maintenance for aging vehicles and equipment. The decrease in

depreciation is associated with utilization of equipment that has been fully

reciated.

FY 14 % Change

Proposed from

Resources for Budget Budget Prior Year

603 Waste Disposal Fund $17,655,926 -0.18%

286

Return to Table of Contents

City of Little Rock, Arkansas

Waste Disposal

2013 Department Priorities Status

Implement a bulky item collection program with the town

of Cammack Village. Explanation - City of Little Rock

Board of Directors elected to not enter into an

agreement.

Other

(Please Explain)

Design and construct the next cell in the Class 1 Landfill. Ongoing

Design and construct the next cell in the Class 4 Landfill. Ongoing

287

Return to Table of Contents

City of Little Rock, Arkansas

Waste Disposal

2014 Department Goals

Increase permitted tonnage on compost facility.

Receive additional tonnage from North Little Rock through their bulky item

collection program.

Finish construction and begin utilizing the new cell in Class 1 Landfill.

Finish construction and begin utilizing the new cell in Class 4 Landfill.

288

Return to Table of Contents

City of Little Rock, Arkansas

Waste Disposal

The departmental goals and objectives link with the

Board of Directors Statement of Management Policy for Basic City

Services and Quality of Life.

Department: Waste Disposal

Funding Source: Waste Fund

Budget: $17,655,926

Department Description:

To provide all elements of effective efficient solid waste management in a manner that meets

Environmental Protection Agency (EPA) and state regulations, protects health, improves the

environment, and provides cleaner neighborhoods to support a high quality of life for all citizens.

2012 2013 2014

Actual

Budget Budget

Objective: To promote recycling and increase annual tonnage collected.

Demand: Curbside recycling tonnage to be

collected 8,250 10,800 10,000

Workload: Curbside recycling tonnage collected. 8,250 10,800 10,000

Efficiency: Curbside recycling tonnage

collected/month. 687 900 834

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. 102,500 104,000 130,000

Workload: Class 1 & Class 4 tonnage received. 102,500 104,000 130,000

Efficiency: Average monthly tonnage disposed

of in Class 1 and Class 4 landfills. 8,541 8,666 10,833

Effect/Outcome: Percentage of tonnage

collected annually. 100% 100% 100%

289

Return to Table of Contents

This page left blank intentionally.

290

Return to Table of Contents

Appendix

City of Little Rock, Arkansas 2014 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

291

Return to Table of Contents

City of Little Rock, Arkansas 2014 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

292

Return to Table of Contents

City of Little Rock, Arkansas 2014 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, 2005.

293

Return to Table of Contents

City of Little Rock, Arkansas 2014 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.

294

Return to Table of Contents

City of Little Rock, Arkansas 2014 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 2,461.12

Streets Graded and Surface Treatment 421.92

Paved - Permanent (Concrete and Asphalt) 2,039.20

Alleys Maintained 62.96

Drainage Ditches Maintained 1,578.55

Storm Sewers Maintained 360.69

Miles of Water Lines 1,389.5

Sanitary Miles 1,365

Traffic Controls:

Signals Malfunctions 2,568

Solid Waste/Garbage Collection:

Class I and IV tonnage 131,773

Curbside/Drop-off recycling 41,427

Yard Waste 47,881

On-call Service 26,649

Building Permits:

Year

Permits Issued Estimated Cost

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 2,832 343,976,010$

2011 3,304 356,450,894$

2012 2,011 391,789,405$

2013 2,000 385,865,486$

295

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

819

1154

1897

1276

825

1271

640

647

551

1350

670

618

200

400

600

800

1000

1200

1400

1600

1800

2000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Number of Permits

Years

City of Little Rock

Housing Unit Permits

2001 - 2013

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

2013 $191,423 $303,664 $239,918 $224,313 $184,669 $390,111 $53,600 $171,802

2012 $187,078 $282,953 $245,866 $217,908 $189,924 $379,035 $67,868 $161,603

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

Chg 12-1

$4,345 $20,711 -$5,948 $6,405 -$5,255 $11,076 -$14,268 $10,199

2.5% 7.2% -2.6% 3.1% -2.9% 2.8% -20.4% 7.7%

Chg 03-1

34.5% 54.5% 26.4% 24.1% 21.9% 22.9% -19.6%

All prices represent average sales price.

Compiled by

Metroplan

Central Arkansas Real Estate Values

296

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Sales Tax Rate:

Local 1.5%

County 1.0%

State 6.0%

Bond Rating:

General Obligation Bonds

Standard and Poor’s AA

Moody’s Aa2

Fire Protection:

Number of Stations 21

Number of Uniformed Employees 415

Number of Calls 27,042

Insurance Rating for Insurance Service Office (ISO)

City of Little Rock Class II

Police Protection:

Number of Stations 7

Number of Uniformed Employees 574

Calls for Service 158,635

Recreation:

Number of Parks, Including Park Development 59

Total Acres (developed & undeveloped) 6,319

Number of Playgrounds 46

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 5

Number of Swimming Pools 3

Number of Adult Centers 1

Number of Soccer Fields 9

Number of Fitness Centers 1

River Market 1

Riverfest Amphitheatre 1

Total Recorded Park Attendance - 2013 617,537

Number of Zoos 1

Total Zoo Attendance – 2013 313,762

Total Zoo Outreach Program 37,018

297

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Medical Facilities Number of beds

(private occupancy rooms):

Arkansas Children’s 370

Arkansas Heart Hospital 112

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 436

Veteran Health Care System 195

Total Number of Beds 2,755

Year Number

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

2011 Special Census* 195,310

2012 Special Census** 194,439

2013 Special Census** 196,814

* Source: American Community Survey

** Source: Metroplan

POPULATION

298

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Age

Ranges Male Female

Under 5 6,254 6,906

5 to 9 5,688 6,281

10 to 14 4,795 5,295

15 to 19 6,370 7,033

20 to 24 7,845 8,662

25 to 34 13,941 15,393

35 to 44 12,771 14,101

45 to 54 12,191 13,462

55 to 59 6,031 6,660

60 to 64 5,785 6,387

65 to 74 6,483 7,158

75 to 84 3,461 3,822

85 + 1,920 2,119

City of Little Rock 2012 Population By Age and Sex

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

18,000

Population

Age Ranges

City of Little Rock 2012 Census By Age And Sex

Age

Male

Gender:

Male 47.5%

Female 52.5%

299

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

LITTLE ROCK AND ENVIRONS

Per Capita Income (2012) $28,152

Median household income (2012) $45,951

U.S. Consumer Price Index (November 2012) 235

Percent inflation over past year (December 2012) 1.5%

Average unemployment percentage rate (Nov. 2010 – Nov. 2011) 6.7%

Median Age (2012 special census) 36.6%

Race (2012):

White 49.4%

Black or African American 44.1%

American Indian and Alaska Native 0.1%

Asian/Pacific 3.1%

Other* 3.3%

*Hispanic is an overlay category that includes multiples races.

Source: Metroplan

5.5%

5.1%

4.6%

5.8%

9.3%

9.6%

8.9%

8.1%

7.4%

5.3%

4.9%

5.1%

4.9%

4.8%

6.5%

7.4%

7.2%

6.8%

6.7%

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

Percentage

Years

Little Rock and United States

Unemployment Rate

2004 - 2013

United States Little Rock

300

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Education (Little Rock School District):

Number of School Buildings 48

Number of Teachers/including Principals, Supervisors 2,206

Number of Registered Students 25,149

Number of Kindergarten Students 2,220

Average Daily Attendance - Elementary Schools 10,074

Average Daily Attendance - High/ Middle Schools 10,498

Average Daily Attendance - Special Schools 321

Average Daily Attendance - Kindergarten 2,029

Tax Rate: (Mills)

Real 46.4

Personal 46.4

PULASKI COUNTY STATISTICS

Population 25 years and over 131,125

Percent of Population Age 25+ 67%

Education level in years of formal schooling:

High School or Equivalent 24.4%

Some college, no degree 21.3%

Bachelor’s degree 23.3%

MA/Professional degree or higher 15.8%

Institution Fall 2010 Fall 2012

University of Arkansas at Little Rock 13,176 12,872

University of Arkansas for Medical Sciences 2,836 2,809

Philander-Smith College 696 667

Arkansas Baptist College 1,121 1,082

Webster University 435 311

Totals 18,264 17,741

* Sources: Arkansas Business Book of Lists 2013, 20th Edition

Enrollment

LITTLE ROCK INSTITUTIONS OF HIGER EDUCATION

2010-2012

301

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

City Government Total Full-Time Part-Time

AFSCME 392 392

IAFF 415 415

FOP 577 577

Non-union 1,186 726 460

2,570 2,110 460

Commissions

Wastewater Utility 206 205 1

Bill & Hillary Clinton National Airport 160 154 6

LR Convention & Visitors Bureau 205 121 84

Port Authority 8 8

Metropolitan Emergency Medical Services 348 285 63

Central Arkansas Transit Authority 201 200 1

Arkansas Museum of Discovery 36 24 12

Arkansas Arts Center 86 43 43

Central Arkansas Library 254 203 51

1,504 1,243 261

Total Employment 4,074 3,353 721

EMPLOYEES AS OF DECEMBER 31, 2013

Rank Employer Product/Service Employees

1 State Government (MSA) Government 32,200

2 Local Government (MSA) Government 28,800

3 Federal Government (MSA) Government 9,200

4 University of Arkansas for Medical Sciences Education/Medical Services 8,500

5 Baptist Health Medical Services 7,000

6 Little Rock Air Force Base Government 4,500

7 Acxiom Data Processing 4,388

8 Little Rock School District Schools/Colleges/Education 3,511

9 Central Arkansas Veterans HealthCare System Medical Services 3,500

10 Entergy Arkansas Utility (Electric) 2,738

11 Pulaski County Special School District Schools/Colleges/Education 2,700

12 AT&T Utility (Telephone) 2,613

13 St. Vincent Health System Medical Services 2,600

14 Arkansas Children's Hospital Medical Services 2,470

15 Dillard's Department Store 2,400

Source: Greater Little Rock Chamber of Commerce,

Compiled by

site accessed 2/10/2014 Metroplan

2/10/2014

Little Rock Area Major Employers

2013

302

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

City of Little Rock, Arkansas

Principal Sales Tax Payers

December 31, 2013

The City of Little Rock, Arkansas’s largest own-source revenue is sales tax.

Sales tax revenues consist of a local 1.5% tax, with 1.125% dedicated to ongoing

operations and the remaining 0.375% dedicated to capital projects. The capital

portion of the tax is a temporary tax that will sunset on December 31, 2021. In

2013, the combined 1.5% local sales tax generated revenue of $70,164,473. In

addition, the City receives a share of the county’s 1% tax based on population.

The State is required to keep the identity of individual taxpayers confidential

pursuant to Arkansas State Statutes. Therefore, the City of Little Rock is unable

to identify the top ten (10) taxpayers. However; Little Rock enjoys a diverse

economic sales tax base.

Little Rock Top Ten 1 1/2 Cent Sales Taxpayers Tax

Industry Collected % of Total

All Other General Merchandise 6,658,608 9.49%

Full Service Restaurants 5,486,862 7.82%

Grocery Stores 4,273,016 6.09%

Electric Power Generation, Transmission and Distribution 3,515,240 5.01%

Building Materials and Supplies Dealers 2,722,382 3.88%

Electronics and Appliance Stores 2,708,349 3.86%

Clothing Stores 2,645,201 3.77%

Sporting Goods, Hobby, and Musical Instrument Stores 2,575,036 3.67%

Electrical Goods Wholesalers 2,168,082 3.09%

Department Stores 2,083,885 2.97%

Totals 32,752,776 49.65%

Little Rock Top Ten 1 Cent County Sales Taxpayers Tax

Industry Collected % of Total

All Other General Merchandise 4,569,995 11.60%

Full Service Restaurants 3,011,254 7.65%

Grocery Stores 2,286,041 5.80%

Electric Power Generation, Transmission and Distribution 1,987,795 5.05%

Building Materials and Supplies Dealers 1,726,889 4.38%

Electronics and Appliance Stores 1,435,615 3.64%

Sporting Goods, Hobby, and Musical Instrument Stores 1,357,587 3.45%

Telecommunications 1,330,370 3.38%

Clothing Stores 1,227,252 3.12%

Department Stores 1,129,570 2.87%

Totals 20,062,368 50.94%

303

Return to Table of Contents

This page left blank intentionally.

304

Return to Table of Contents

Glossary

City of Little Rock, Arkansas 2014 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.

305

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Capital Equipment - Generally, equipment with a value greater than $5,000 and

an expected life of more than one year.

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.

306

Return to Table of Contents

City of Little Rock, Arkansas 2014 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 and 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.

307

Return to Table of Contents

City of Little Rock, Arkansas 2014 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.

Net Position – The residual of all other elements presented in a statement of

financial position. The term incorporates deferred outflows of resources and

deferred inflows of resources as defined by GASB Statement No. 63 into the

definitions of the required components of the residual measure and by renaming

that measure as net position, rather than net assets.

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,

308

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

transferred, or closed by budgetary action. Grants and Capital Funds normally

operate as non-lapsing funds.

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.

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.

309

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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.

Salaries Wages and Employee Benefits - 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.

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.

310

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

Transfers In - Reimbursements or allocations from other funds.

User Charges - The direct payment by the public for a specific service provided.

For example, a monthly charge for garbage pickup.

Undesignated Fund Balance - The amount of money remaining in a fund that

has not been appropriated or committed for any purpose.

Utility Franchise Fee - A City fee levied upon the gross receipts of local privately

owned utilities (power, gas, and telephone). Under State law, this fee 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.

311

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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

ARNRC – Arkansas Natural Resource Commission.

ARRA – American Recovery and Reinvestment Act of 2009

AZA – Association of Zoos and Aquariums

CAFR – Comprehensive Annual Finance Report

CATA – Central Arkansas Transit Authority

CDBG – Community Development Block Grant representing 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 Services funded by a federal grant.

CYF – Children, Youth and Families promotes a comprehensive and holistic

approach that reaches 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

312

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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 initiated in

1994.

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

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 Citizens for Evaluation of New Tax is a

committee of citizens, which is made up of two (2) Co-Chairs, individuals from

each of the City’s seven (7) Wards, and three (3) At-Large Members. The LR

Cent Committee meets on a quarterly basis to evaluate the spending of the

additional revenue generated by the one (1)-cent sales tax increase approved by

voters in September 2011 that went into effect on January 1, 2012.

LUZA – Local Urban Projects is a program for 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.

313

Return to Table of Contents

City of Little Rock, Arkansas 2014 Operating Budget

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

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 and Treatment Programs actively promote

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/RFQ – 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 –

Request for Qualifications 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

WBE – Women Business Enterprise – a classification of business enterprises

wherein at least 51% of the business is women owned.

314

Return to Table of Contents

Download
Save PDF to desktop

Email
Email completed PDF

Send for Signing
Email for others to sign

Print
Print document

NAME

AnnualBudgetBook 2014 - Cover 2

View Audit Log
Print With Audit Log
Duplicate Document

Fill Online, Printable, Fillable, Blank AnnualBudgetBook 2014 - Cover 2 Form

Related forms

Fillable AnnualBudgetBook 2014 - Cover 2

Fill Online, Printable, Fillable, Blank AnnualBudgetBook 2014 - Cover 2 Form

Related forms

First 20 documents completely FREE!