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2016 Annual Operating Budget
City of Little Rock, Arkansas
On the Cover:
In September 2015, the Main Street Creative Corridor’s Low Impact Development (LID)
streetscape was dedicated. The pedestrian and environmentally friendly streetscapes
along four blocks of Main Street contain LID features such as bioswales, porous pavers,
rain gardens, and biodiverse vegetation.
The Creative Corridor is a mixed-use development project which is restoring the vitality
of Main Street by creating an arts district. Recent public art installations and the clustering
of creative organizations are transforming the Creative Corridor into a downtown hub.
The cover features the Creative Corridor logo as well as Lorri Acott’s Peace sculpture.
Initial planning and design for the Creative Corridor was funded by a 2011 Our Town grant
from the National Endowment for the Arts. The plan, created by the University of Arkansas
Community Design Center and Marlon Blackwell Architects, has received over ten
international, national, regional and local awards.
A variety of public and private entities have been partners in the Creative Corridor
including the Arkansas Natural Resources Commission, the Downtown Little Rock
Partnership, ArtPlace America, the Educational Foundation of America, the National
Endowment for the Arts, and the Environmental Protection Agency.
(Photo of the banner by Scott Whiteley Carter; photo of the sculpture by Kelly Quinn)
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City of Little Rock, Arkansas 2016 Operating Budget
City of Little Rock
2016 Annual Operating Budget
Bruce T. Moore
City Manager
Prepared by:
Department of Finance
Sara Lenehan, Finance Director
LaVerne DuVall, Budget Officer
1
The enclosed 2016 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 2016 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.
2
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, 2015.
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.
3
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4
TABLE OF CONTENTS
INTRODUCTION
Page
Title Page ............................................................................................................. 1
Budget Award ........................................................................................................ 3
Table of Contents ................................................................................................... 5
Little Rock at a Glance ......................................................................................... 9
City of Little Rock Board of Directors ................................................................... 11
How to Use the Budget Document ...................................................................... 13
Management Team .............................................................................................. 17
City of Little Rock Organizational Chart by Fund Responsibilities ...................... 19
City of Little Rock Operating Fund Structure ....................................................... 20
City Manager’s Transmittal Letter ........................................................................ 23
Overall City Goals and Objectives .................................................................. 39
THE BUDGET PROCESS
The General Government Budget Process ......................................................... 43
Amending the Budget .......................................................................................... 46
Budget Policies .................................................................................................... 47
Other Budget Procedures ................................................................................ 48
FINANCIAL STRUCTURE
Little Rock's Financial Structure........................................................................... 51
Funds Controlled by the Governing Body .......................................................... 51
Fiscal Policies ...................................................................................................... 57
Other Agencies .................................................................................................... 64
BUDGET SUMMARIES
Budget Summaries .......................................................................................... 67
2016 Operating Fund Budget Summaries Graph ............................................... 68
General Fund Activity Graph .............................................................................. 69
Budget Summary by Fund Type .................................................................... 70
General Government Summary. .................................................................... 71
Special Revenue Funds. ................................................................................. 72
Capital Project Funds. ................................................................................... 75
5
TABLE OF CONTENTS (CONTINUED)
Enterprise Funds ........................................................................................... 79
Internal Service Fund ....................................................................................... 81
Fiduciary Funds ............................................................................................. 82
Debt Service Funds ....................................................................................... 84
2016 Long Term Forecast ............................................................................... 87
REVENUES
All Funds Operating Revenue Sources Graph ................................................... 91
All Funds Operating Revenue Summary ............................................................. 92
General Fund Summary of Revenue................................................................... 93
All Funds Operating Revenue Detail ................................................................... 94
Revenue Trends .................................................................................................. 99
General Fund Revenue Sources and Trends Graph ....................................... 115
EXPENDITURES
All Funds Expenditures by Classification Graph .............................................. 117
All Funds Department Budgets Summary ........................................................ 118
Summary of General Government Appropriations Graph ............................... 119
General Fund Summary Graph ....................................................................... 120
Operating Budget Detail ................................................................................... 121
Staffing Summaries........................................................................................... 125
Other General Fund Budget Expenditures ...................................................... 128
Service Program Graph .................................................................................... 129
Service Program Category ............................................................................... 130
Public Safety Revenue and Expenditure Comparisons ....................................132
Public Safety Operating Expenditures as a Percentage of General Fund ...... 133
CAPITAL IMPROVEMENTS
Capital Funding. ................................................................................................ 135
Capital Project Funds Provided by Bond Issues .............................................. 135
Capital Project Funds Provided by Other Sources........................................... 136
2016 Capital Improvements ........................................................................... 141
2016 Major Capital Projects ......................................................................... 142
6
TABLE OF CONTENTS (CONTINUED)
Significant Routine Capital Expenditures .............................................. 142
Significant Non-Routine Capital Expenditures....................................... 142
Other Significant Non-Recurring Capital Improvements ...................... 143
Capital Funding Activity Graphs ................................................................... 158
DEBT MANAGEMENT
Debt Management ......................................................................................... 159
City’s Legal Debt Margin .............................................................................. 159
Debt Applicable to Debt Limit 2005 – 2015 .................................................. 160
Summary of Bond Indebtedness ................................................................... 162
Future Debt Service ..................................................................................... 163
GENERAL FUND DEPARTMENTS
Mayor ............................................................................................................... 165
General Administrative ..................................................................................... 169
Board of Directors ..............................................................................................175
Community Programs ........................................................................................179
City Attorney ......................................................................................................185
District Court First Division ............................................................................ 191
District Court Second Division ....................................................................... 197
District Court Third Division ...............................................................................203
Finance ..............................................................................................................209
Human Resources .............................................................................................217
Information Technology .....................................................................................223
Planning and Development ...............................................................................229
Housing and Neighborhood Programs .............................................................235
Public Works General ...................................................................................... 241
Parks and Recreation ........................................................................................247
River Market .................................................................................................... 253
Golf. ................................................................................................................... 257
7
TABLE OF CONTENTS (CONTINUED)
Jim Dailey Fitness and Aquatic Center ............................................................ 263
Zoo .................................................................................................................... 269
Fire .................................................................................................................... 275
Police ................................................................................................................ 281
SPECIAL REVENUE FUND DEPARTMENT
Public Works Street ......................................................................................... 287
INTERNAL SERVICE FUND DEPARTMENT
Fleet Services ................................................................................................... 293
ENTERPRISE FUND DEPARTMENTS
Vehicle Storage Facility .................................................................................... 299
Waste Disposal ................................................................................................. 305
APPENDIX
State and City Budget Statutes ........................................................................ 311
Statistical Information ....................................................................................... 314
Glossary of Key Budget Terms ........................................................................ 325
Glossary of Key Acronyms Terms ................................................................... 332
8
LITTLE ROCK AT A GLANCE
On April 9, 1722, French explorer Benard de La Harpe noticed an outcropping of rock on
the southern bank of the Arkansas River and dubbed it “La Petite Roche.”
Eighty years later, the first residence was built for a fur trapper and trader. Since 1812,
Little Rock has grown from that one person to become the Capital City of Arkansas with
a population of 193,524. The metropolitan area population is 729,135 with more than
1.033 million people living within 70 miles of Little Rock.
The La Petite Roche rock formation created a natural harbor which made Little Rock an
early center of commerce for the region. 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 4.8%.
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 major area hospitals provide bed
space for approximately 2,800 patients. Included are a large number of specialty clinics
and 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 of Arkansas at Little Rock is
a metropolitan university educating 12,000 students in undergraduate and graduate
programs, including the William H. Bowen School of Law. In addition, Little Rock is the
home the University of Arkansas Clinton School of Public Service as well as 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 City offers over sixty parks featuring a variety of landscapes and recreational
opportunities. The Little Rock Zoo welcomes over 300,000 visitors each year and features
the Arkansas Carousel, which is the only functioning over-the-jumps style of carousel in
operation in the world.
9
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In September 1957, the eyes of the world were on Little Rock as nine African American
children tried to integrate Little Rock Central High. Governor Orval Faubus attempted to
delay the start, first through the courts and then by the National Guard. Eventually,
President Dwight Eisenhower federalized the National Guard and replaced them with
members of the 101st Airborne Division of the Army. On September 25, the nine African
American students entered the school and began their school year. Today, Central High
School continues to educate over 2,000 students of all races. The school is the only
functioning high school that is also part of the National Park Service.
Throughout the 1950s and 1960s, Little Rock undertook efforts to attract more businesses
to the area. During this period, the Little Rock Air Force Base and Little Rock Port
Authority were established. Both continue to be major contributors to Little Rock’s
economic vitality to this day.
In the 1990s, the City of Little Rock engaged community-wide goal-setting programs.
Future Little Rock led to the creation of many initiatives including the establishment of
innovative Prevention, Intervention & Treatment programs; neighborhood resource
centers; and the River Market district. The city also worked to expand citizen engagement
through enhanced participation in neighborhood associations.
As the 2000s dawned, Little Rock welcomed thousands of visitors for the opening of the
William Jefferson Clinton Presidential Center and Park. In 2013, Little Rock was named
#1 on the Kiplinger’s list of Best Places to Live. It has also received recognition by Forbes
as a great place to do business and to retire.
Today, Little Rock offers wonderful opportunities for visitors: a City rich in history and
culture; many recreational opportunities; downtown entertainment; an energetic business
climate; and a major emphasis on quality of life initiatives for citizens and visitors alike.
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Director Dean Kumpuris
Position Eight
Director Gene Fortson
Position Nine
Director Joan Adcock
Position Ten
Director Brad Cazort
Ward Four
Director Doris Wright
Ward Six
Director B. J. Wyrick
Ward Seven
Director Erma Hendrix
Ward One
Director Ken Richardson
Ward Two
Director Kathy Webb
Ward Three
Mayor Mark Stodola
Vice Mayor Lance Hines
Ward Five
Board of Directors
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City of Little Rock, Arkansas 2016 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 presents 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 2016 is included in this document
to more adequately describe the budget development process.
The 2016 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.
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City of Little Rock, Arkansas 2016 Operating Budget
Departments in the General Fund are organized as follows:
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.
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City of Little Rock, Arkansas 2016 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 Sales
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.
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City of Little Rock, Arkansas 2016 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, 2015 priorities and results, 2016 goals, and applicable service
measures are presented.
Major Categories of expenditures include the following:
Personnel (Salaries, Wages and Employee Fringe Benefits)
Supplies and Materials
Repairs and Maintenance
Contractual Services
Closure/Post Closure
Capital Outlay
Depreciation
Debt Service
Transfers Out
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City of Little Rock, Arkansas 2016 Operating Budget
MANAGEMENT TEAM
Mark Stodola Mayor
Bruce T. Moore City Manager
James E. Jones Assistant City Manager
Dana Dossett 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
Stacey Witherell 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
Kenton Buckner Police Chief
Mike Blakely Director of Zoo
Wendell Jones Director of Fleet Services
Budget Report Production, Analyst, and Graphics
LaVerne DuVall Budget Officer
Silas Roaf Budget Management Analyst
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City of Little Rock, Arkansas
City of Little Rock Organization Chart by Fund Responsibilities
Citizens
Boards and
Commissions
Mayor and
Board of Directors
Assistant City
Manager
City
Manager
City
Attorney
Information
Technology
Public Works
Building Services
Street Fund
Waste Disposal
Enterprise
Planning and
Development
City Clerk
Housing
Neighborhood
Programs
District Courts
Fire
Parks and Recreation
RiverMarket
Golf
Jim Dailey Fitness and
Aquatics Center
Zoo
Police
Community Programs
Human
Resources
Finance
Parking Garages
Federal Programs
Fleet Services
Vehicle Storage
City of Little Rock
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OVERVIEW
General Fund:
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 5/8-cent permanent increase in sales tax for
operations is reflected in the FY16 Adopted Budget. The 3/8-cent 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 2017 or
2018.
The General Fund 2016 Operating Budget includes several significant changes from
the original 2015 Operating Budget. The 2016 Budget includes transfers in from the
2012-2021 Capital Improvements Fund (3/8-Cent Sales Tax) to fund the principal
portion of debt service due on short-term notes that were issued to accelerate key
capital projects funded by the sales tax. The debt service transfer represents
$7,315,303 of the transfer in revenue and related debt service expense in the 2016
operating budget. Debt service on the notes is included in the General
Administrative Department of the General Fund. The increase in debt service
reflects the issuance of a 2015 Short-Term Note to fund completion of the West
Central Community Center.
Sales Tax continues to be the leading revenue source for the City at approximately
50% of general fund revenues. The City’s sales tax is composed of a 1-1/8-cent
local tax on gross receipts, which includes the 1/2-cent sales tax in effect since
1994, combined with the new 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 3/8-cent 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
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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 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
are maintained in 2016.
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 twelve (12) 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 less volatile than experienced in 2014, with ten (10) of the twelve
(12) months of 2015 demonstrating a favorable comparison to the previous year.
Overall results for 2015 were 3.56% better than 2014 results and exceeded the
Amended Budget by 0.49%, or $491,851. Based on the growth experienced in the
first nine (9) months of 2015, combined with an anticipated reduction in the State
sales turnback, the projected growth in the 2016 Budget includes 2.25% for the
City’s portion of County sales tax revenue and for the City’s local sales tax, and a
slight reduction in State turnback revenue, for a blended growth rate of 2.2%. Based
on the final actual sales tax revenue for 2015, including strong results for fourth
quarter sales, the City will need to experience growth of 1.7% to achieve the 2016
Budget of $101,575,420. Growth estimates are conservative due to impact of the
rebate program and increased Internet sales, which frequently exclude sales tax
collections.
Franchise fees from local utilities comprise approximately 15% of general fund
revenues. Franchise fees from Entergy Corporation, the electric utility, increased
approximately 12.2% in 2015 due to an announced rate increase of 3.4%. Storm
recovery charges were passed on to customers and weather impact rates and
usage. Franchise fees from Centerpoint Entergy, the gas utility, decreased
approximately 13% in 2015 with a decrease in usage of approximately 11.2%. The
decline in usage was primarily associated with low natural gas prices and the very
mild winter. 2016 Gas revenues are expected to be 7.4% lower than actual 2015
levels and 19.6% lower than 2014 levels. The reduced revenue estimates are a
result of lower natural gas cost. Entergy Arkansas and CenterPoint Energy have
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announced that they are requesting rate increases from the Arkansas Public Safety
Commission (PSC) later in 2016; however, these requests are usually modified and
reduced by the Commission. Franchise fees from telecommunication companies
and long-distance carriers are expected to decrease approximately 4%-5% after
several years of decline due to on-going competition from wireless companies. Of
the City’s utility providers, only Little Rock Wastewater Utility (LRWU) is anticipated
to have a rate increase in 2016. LRWU has scheduled rate increases in 2016, 2018
and 2019 to comply with the terms of the Sierra Club lawsuit to reduce sanitary
sewer overflows in Little Rock. The 2016 rate increase is approximately 4.75%.
Overall, 2016 franchise fee revenue is expected to be consistent with the Amended
2015 Budget.
Property Tax revenues account for approximately 14% of General Fund revenues.
Little Rock recently received its Original Charge for 2015 Property Taxes to be
collected in 2016. The Original Charge is approximately 1.6% over last year’s value
and represents the total amount assessed on real estate and personal property for
the previous year. The Original Charge for the previous year increased 3.43%. The
2016 Budget reflects an increase in Property Tax revenues of approximately 3.5%
from the 2015 Budget. In addition, the Budget includes separate 1-mill property tax
levies dedicated for the Police and Fire Pension Plans. I am pleased that overall
property values in Little Rock were maintained during the recent economic downturn
and continue to experience reasonable growth. 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 1,697 full-time equivalent (FTE) positions, a net increase of eight (8) FTEs
compared to 2015 staffing levels. Staffing includes twenty-seven (27) Police
positions previously funded by a grant award under the American Recovery and
Reinvestment Act COPS Program and eighteen (18) Firefighters previously funded
by a SAFER grant. In addition, special projects and grant awards support forty-two
(42) employees, including fifteen (15) new COPS positions. However, approximately
133 of the budgeted General Fund positions were vacant at the end of 2015. A
Police Recruit school of twenty-nine (29) Officers graduated on December 11, 2015.
Two recruit classes are planned for Fire and Police in 2016. With the passage of
the new sales tax, positions were filled and new positions have been added,
particularly in the areas of Public Safety and Parks & Recreation. The 2016
Operating Budget expenditures include $143,834,450 in personnel cost, net of an
anticipated $6 million in savings from authorized but vacant positions. The 2016
Budget includes salary increases of 2.5% for uniform and union positions in addition
to the Police and Fire step and grade progression. The 2.5% increases for the
American Federation of State, County and Municipal Employees (AFSCME) union-
eligible positions included a minimum annual increase threshold of $850. In
addition, funding for merit-based increases of an average of 2.5% for non-union,
non-uniform positions is provided. The City will join a new Comprehensive Health
Plan in 2016 at rates slightly lower than 2015 with an opportunity for employees to
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buy up to coverage with a lower deductible and co-pay. Premiums for employee
only coverage will continue to be provided by the City with no cost to the employee.
In addition, the budget includes health insurance coverage for designated part-time
employees in accordance with requirements of the Affordable Care Act. Benefit
changes approved by the State Legislature increased pension costs for Fire and
Police uniformed personnel. Pension costs increased from 20.58% to 21.58% of
payroll for uniformed Fire personnel and from 17.23% to 18.23% 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 9.58% of payroll for uniformed Police personnel. However,
the additional contribution will not result in any additional cost to the City. The
dedicated one (1)-mill property tax levy, annual City sales tax contribution of
$500,000, and other dedicated fines and fees are expected to fully fund the 9.58%
contribution. The City implemented 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. There will be no
change in 2016 to the City contribution rate of 9% of salary to the plan, matched by
employee contributions of 4.5%. Pension costs for Court Clerks is unchanged at
14.5%, and the Judges’ Pension rate increased from 25.49% to 25.55%. 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
and benefits and the increased number of filled positions, the 2016 Budget for
personnel cost will increase approximately 2.8% from the 2015 Budget.
Fleet services and fuel costs are projected to decrease approximately $467,000 in
2016 in comparison to the 2015 Adopted Budget. The 2015 Fuel Budget was based
on estimated unleaded and diesel fuel per gallon prices averaging $3.25. The cost
per gallon of fuel decreased substantially during 2015. In addition, the City opened
a new Compressed Natural Gas Station (CNG) in 2014 and has been converting
vehicles to CNG when practical. Fuel cost for 2016 is forecast at $2.50 per gallon
for unleaded and $2.75 per gallon for diesel. While the fuel cost per gallon has
decreased, the number of deployed vehicles has increased with additional staffing
in Police and Code Enforcement. The budget for fleet maintenance increased
slightly due to the aging fleet; however, as the annual fleet replacement schedule
progresses with funding from the passage of the sales tax, repair and maintenance
cost will be reduced.
The City issued a $5.9 million Short-Term Financing Note in 2015 to accelerate
completion of the West Central Community Center associated with the 3/8-cent
sales tax for capital projects and to purchase police vehicles and equipment. 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 from general revenues over a period of five (5) years. The principal
portion of the new note that is related to the West Central Community Center will be
funded by a transfer to the General Fund from the proceeds of the 3/8-cent sales
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tax for capital projects. Principal and interest payments are included in the General
Fund Budget. Debt service payments will increase by approximately $1,247,000 in
2016 due to the addition of the 2015 note.
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. Combined, the funding for the
jail is budgeted at $1,854,576.
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 Jericho Way 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.
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 2016 as part of City’s emphasis to foster and enhance youth and
community development. In addition, Community Programs Staff is completing
development of a Youth Master Plan following a series of community forums with
Little Rock citizens. 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
2016. In addition, the City has expanded the program to include additional entry-
level positions available in other City Departments.
Other new programs receiving funding in the 2016 Budget include a pilot
neighborhood housing rehabilitation program, a public service announcement
program, operating expenses for the West Central Community Center beginning in
the 3
rd
Quarter of 2016 and operating expenses for the new Pankey Police
Substation in West Little Rock.
The 2016 Budget includes a contingency allocation of $1 million or .5% 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.
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2015 Accomplishments
Little Rock Police Department: The Little Rock Police Department (LRPD) began
remodeling of the Josephine Pankey Community Center to include a Police
Substation. An upgrade to the 311 Customer Service Response System started in
late 2014 continues with Phase II, which will allow citizens to access City services
utilizing mobile technology which will greatly increase service delivery to the citizens
of Little Rock. A total of 130,420 requests for City services were made utilizing the
enhanced 311 System. In 2015, the LRPD graduated two (2) Basic Recruit Schools
and one (1) Certified Officer Accelerated Training (C.O.A.T.) Course that placed
forty four (44) recruits within the Departmental ranks. In addition, five (5) Little Rock
Fire Department personnel graduated from the Basic Recruit School. LRPD is
planning to start two (2) recruit classes in 2016, with a goal to hire eighty (80)
additional recruits. Staff continues to work closely with the Human Resources
Department to increase the number of viable candidates for both Police and the 911
Call Taker positions. Through these efforts, the LRPD saw the highest number ever
for both pass and show rates during the structured interview process.
Little Rock Fire Department: In 2015 the Little Rock Fire Department (LRFD)
attained a Class I status through the Insurance Services Organization (ISO), one of
only 147 departments in the United States to achieve this distinction. LRFD
continued to provide quality services, responding to more than 29,778 fire and
emergency calls in 2015. During the year, the Department completed an extensive
annual report for distribution to constituents and partnered with Rock Region
METRO to initiate a program to place the first AED (Automatic External Defibrillator)
on a City bus. The Prevention and Community Outreach Division expanded the
smoke alarm installation program to include persons with physical disabilities and
non-English speaking groups, and established a Hispanic Fire Safety Day in
conjunction with “Cinco De Mayo”. During 2015, the Operations Division acquired
five (5) new Engines, one (1) Aerial Platform Truck and one (1) Heavy Rescue Unit.
In addition, this Division added a Water Rescue Unit, initiated a program to provide
Fire Officer I training to all Fire Department personnel successfully completing the
promotional process to Captain, and established an internal peer support group for
Firefighters. The Training Division provided 1,364 training instructor hours equating
to 15,004 hours of student participation in training classes. Classes offered included
EMT refresher classes for 415 Firefighters, driver training, inflatable boat and swift-
water technical training. In addition, the Training Division conducted a twenty (20)-
week Recruit School. The Department continues to move forward with the
accreditation process through the Center for Public Safety Excellence.
Public Works: In 2015, Public Works Operations staff responded to 7,760 service
requests via the 311 Service Request System and swept 24,996 curb-miles of
streets. In addition, staff administered a successful Sidewalk Replacement
Program, using disadvantaged citizens re-entering the workforce. This program
constructed 22,857 square-feet (4,571 linear-feet) of sidewalks in Little Rock.
During 2015, staff coordinated the resurfacing of thirty-six (36) street segments
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totaling 83,014 feet (15.7 miles) of streets listed on the 2014 Resurfacing Program
and fifty-eight (58) street segments totaling 75,667 feet (14.3 miles) of streets listed
on the 2015 Resurfacing Program. A total of thirty (30) miles of City streets were
asphalt resurfaced during 2015. In addition, Staff continued to work toward the goal
of completing design work on all remaining Bond and Sales Tax projects and
construction contracts with design work completed on ninety (90) construction
contracts, or 82%, of the total. Bids were opened on twenty-seven (27) Bond and
Sales Tax projects in 2015. To date, 64% of all project contracts in the current 2013
– 2015 Street and Drainage Improvement Program have moved to construction.
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.
In addition, Fleet Services was recognized in the Government Fleet Magazine as
one of the 50 Leading Fleets, which recognizes operations that are performing at a
high level, particularly in fleet leadership, competitiveness and efficiency, planning
for the future, and overcoming challenges. Fleet Services opened a new
Maintenance Satellite Shop at the CNG Station at 6
th
and Ferry Street to serve
downtown customers more efficiently.
Finance: The Finance Department obtained the Government Finance Officers
Association (GFOA) Certification of Recognition for the 2015 Budget Presentation
and the GFOA Certificate for Excellence in Financial Reporting for the 2014
Comprehensive Annual Financial Report. In addition, staff coordinated with other
City Departments to conduct a program inventory process review of the 2015
Budget for the Board of Directors, and provided quarterly reporting to the Little Rock
Citizens Evaluation of New Tax (LRCent) Committee regarding the status of the new
local sales tax and on progress toward completion of capital projects authorized
under the 3/8-cent portion of the tax. In 2015, Finance facilitated the issuance of
$36.7 million in Library construction and refunding bonds and a $5.9 million short-
term note to fund Police vehicles and equipment and to complete the acquisition,
construction and equipping of the West Central Community Center. Other
significant accomplishments include recognition of the City’s Creative Corridor,
funded by multiple grants written by the Grant Division, featured at a variety of Main
Street, Downtown, Health Initiative, and Storm Water conferences; the
implementation of an electronic bid solution for the Purchasing Division; the
implementation of a new court management system; and the upgrade of the City’s
False Alarm System from a mainframe system to a web-based solution for billing
and processing of false alarm payments.
Information Technology: The Information Technology Department assisted the
City with an upgrade to the City’s 311 system that included a fully integrated mobile
app. Staff wrote and deployed a new Records Management System for LRPD, and
assisted the Little Rock District Courts with the migration from the in-house system
to the Arkansas Office of the Courts System. Staff upgraded the Broadband network
connections for Fire, Parks, and Housing & Neighborhood Programs departments.
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Human Resources: The Human Resources Department developed a new training
program titled “SET”, which stands for supervisory experience training, to provide
employees the opportunity to obtain equivalent supervisory experience in order to
apply for City jobs that have this requirement. The Department kicked off a
succession planning program to assist Departments in developing their employees
in order to prepare them for possible promotional opportunities.
Parks & Recreation: Construction of the 22,000 square-foot state-of-the-art West
Central Community Center was initiated and is targeted to be completed by the third
quarter of 2016. When completed, this facility will serve as a major focus and
community resource for this area of the City. The Department applied for and
received several grants, including a major $150,000 grant from the Coca-Cola
Company, in collaboration with the National Recreation and Parks Association, for
improvements to the skate park facility at Kanis Park. A Request for Qualifications
was advertised and a consultant was selected to update the 2001 Little Rock Parks
and Recreation Master Plan. In addition, the Department continued its efforts to
improve its trail system and completed a major link that connected the Southwest
Community Center, the Southwest Unit of the Arkansas Department of Health, and
the Department of Human Services Pulaski County (Southwest Unit) to the
surrounding neighborhood. The Little Rock Marathon had another successful race
that saw an increase in both registration and revenue. In addition, the Department
kicked off its Junior Volunteer Park Ranger Program.
Planning & Development: The Planning & Development Department coordinated
with the Planning Commission and the Board of Directors the review and adoption
of several Zoning and Subdivision Ordinance Amendments. Review of the City’s
future Land Use Plan for two (2) areas was completed and amendments were
approved by the Planning Commission and Board of Directors. The Complete
Streets and Low Impact Development Ordinances were adopted. Staff reviewed
and processed over 200 development related applications such as rezoning,
conditional use permits and planned developments. The Jump Start 12
th
Street
Core Plan was approved by the Planning Commission and Board of Directors.
Little Rock Zoo: In 2015, the Little Rock Zoo partnered with San Diego Zoo Global
Academy and Arkansas Children’s Hospital (ACH) to develop educational videos
for both ACH and the Ronald McDonald House. The Zoo joined with the Arkansas
Governor’s Committee on People with Disabilities and the Arkansas Spinal Cord
Commission to host 2,121 people for the annual People with Disabilities Day at the
Zoo, which assists the Governor in meeting his mission to enhance the quality of life
for those individuals. Staff worked with seventeen (17) members of the University
of Arkansas at Little Rock (UALR) Master’s Program lead by Dr. Debra Baldwin,
PhD to develop a comprehensive study of the History of the Zoo. A written report
titled Thriving in the Wild was produced and identified the major programs that have
shaped Arkansas’s only AZA-accredited Zoo. The Zoo was happy to announce the
birth of three (3) Penguin Chicks to contribute to the conservation of the SAFE
Animal Program. The Zoo closed out the year with upgrades to the Elephant Facility
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to ensure protected contact, and the Zoo purchased new x-ray equipment for the
hospital.
Housing & Neighborhood Programs: The Housing & Neighborhood Programs
Department continued to fill Code Enforcement Officer positions authorized through
the LRCent Initiative. Adding Spanish-speaking Code Enforcement Officers
continues to be a goal to better communicate with the Spanish-speaking community.
A Mobile Home Inspection Team was implemented to address the safe housing
needs of mobile home parks. Staff began using SecureView, which is a clear
material to board and secure vacant structures. The Little Rock Animal Village
received a donation of $70,000 which is being used to purchase a generator to
power the facility when outages occur. The Animal Village adopted a record 1,647
animals and saved a record 2,677 animals through adoption, relocation to other
states for adoption, and reuniting with owners. The Community Development
Division was able sell nine (9) new construction/rehab properties internally and with
partnerships with local Community Housing Development Organizations (CHDO).
New construction began on a vacant Land Bank property in the Stephens
Community. In addition, construction began on four (4) new units that should be
completed in early 2016.
Community Programs: In 2015, the Community Programs Department began
work on a comprehensive Master Plan for Children, Youth & Families that is focused
on updating and improving the programs and services that Little Rock’s citizens
need to thrive. The Department held a series of Community Forums with Little Rock
citizens to identify priority needs and established a Master Plan Advisory Committee
to assist with making a list of recommendations to meet those needs. Staff started
working closely with funded program providers to develop and implement a Youth
Program Quality Initiative to better determine the level of effectiveness of their
programs and find ways to improve program services. In addition, staff began
working with LRPD School Resource Officers, the Little Rock School District and
other State partners to increase collaboration for Juvenile Justice Reform in the
creation of a school-based Juvenile Diversion Program. Staff continued a Youth
Intervention Program (YIP) at Hamilton Learning Academy with targeted referrals to
City-funded programs. A new staff position, Community Resources Manager, was
created to address the identified priority community needs through various City-
funded programs and/or City partnerships developed specifically to meet them. In
addition, a new Re-Entry Coordinator was hired to further expand services and
opportunities to assist those returning from a correctional facility to develop
employability and life skills that will lead to full-time, permanent employment. A
“Young Lungs at Play” Marketing Campaign was created to increase awareness of
the negative effects of smoking around children.
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 several years, the City has been unable to meet this goal. The
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restricted reserve is currently $9,418,000. The 2016 Budget includes a contingency
allocation of an additional $1 million. Following the completion of the 2015 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.
2016 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.
Complete the remaining street and drainage sales tax projects for the 2013
– 2015 three (3)-year infrastructure improvement cycle and begin
implementation of the sales tax plan for the second three (3)-year cycle of
Street and Drainage Projects (2016 – 2018) established per the Ward
community meetings.
Continue progress on Street and Drainage Improvement Projects funded by
the 2013 Capital Improvement Bonds and ensure 85% of bond proceeds are
expended by July 23, 2016.
Complete construction and open the West Central Community Center.
Update the Parks Master Plan.
Complete and open the Pankey Police Substation in West Little Rock.
Hire fifteen (15) new Police Officers with COPS Grant funding.
Complete the development of the Youth Master Plan
Begin a Neighborhood Housing Rehabilitation Pilot Program
Provide Public Service Announcements to citizens
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 expand the program to
include other entry level positions in other City Departments.
Continue the City’s focus on economic development and sustainability.
Economic Outlook
The primary challenge facing the City of Little Rock remains providing a full
complement of services that satisfy the needs of citizens, balanced with the
resources available to the City, in an efficient, cost effective, and transparent
manner.
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The latest comparative figures for the City of Little Rock show unemployment at
4.2%, compared with a U.S. average of 5%, according to data from the United
Stated Department of Labor, seasonally adjusted for local figures by Metroplan.
According to Metroplan, the City of Little Rock had approximately 6,300 unemployed
residents as of December 2012. This number had decreased to approximately
3,800 unemployed residents by December 2015, representing just 4% of the labor
force and a decline of 32% in two (2) years. 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 area. 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.
The Metroplan economic report for early 2016 states that Little Rock retail sales had
a good year in 2015. The year saw completion of the Gateway Town Center near
the intersection of Interstate 430 and Interstate 30 in Southwest Little Rock. The
total inflation-adjusted boost to retail sales over the previous year of 3.6% matches
closely with the 3.9% total gain in retail square-footage due to the new Center’s
construction, as reported in the 2015 Office/Retail Industrial Lease Guide from
Arkansas Business. Per Metroplan, the City rarely sees retail additions of this size.
The general trend in recent years has been for retail sales to grow very slowly,
actually declining after the inflation adjustment; therefore, it is likely that the jump in
sales experienced during 2015 was a one-time event, and that 2016 will see a
resumption of inflation-adjusted decline in retail sales, fueled by the rise in Internet
sales. U.S. Internet sales continued rapid growth accounting for 7.4% of all retail
sales. Internet sales have more than doubled in a decade, from less than 3% in
2006, and could easily reach 10% of total retail sales by 2020. Internet sales have
an advantage over local retailers in Arkansas and other states that are unable to
collect Sales and Use Tax on online sales. The City is supportive of the Remote
Transactions Parity Act before Congress, which would enable municipalities to
collect sales tax from retailers that do not have a physical presence in the State.
With sales tax as the primary revenue source for the City of Little Rock, this
legislation is critical to retaining the resources required to sustain local services.
While State Law requires that citizens prepare use tax returns for such purchases,
this method of tax collection is very ineffective.
The regional housing market has seen less growth than the U.S. average over the
last several years. Single-Family Housing Permits began to rebound during 2012,
moving to an average of thirty (30) monthly; the highest level since 2008, and were
nearing an average of forty (40) units per month by the end of 2014; however, the
average dropped to 26.5 during 2015. The Metroplan report on Little Rock’s
Economy in early 2016, describes the Little Rock housing market as follows: Multi-
family housing construction has increased in relation to Single-Family Permits,
growing to nearly 60% of all new housing units from 2011 – 2015 compared with
36%-38% in the two (2) preceding five (5)-year intervals. There are several multi-
family projects proposed for 2016. Such projects often raise controversy concerning
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adjoining land uses; however, affordable housing can be an important component
of economic development. 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 that opened in September 2015. The project,
called MacArthur Commons, includes fifty-nine (59) units at the corner of East
Capitol and River Market Avenues. The development has been a great success,
designed to provide upscale, yet affordable housing for residents looking to live
downtown. By November, the complex was 97% occupied. In addition, Moses
Tucker expects to complete another development in May 2016, a thirty-six (36)-unit
mixed-use project across the street, called Legion Village. During the second
quarter of 2015, over 400 new units opened in Little Rock including 262 units at LIV
Riverhouse, located at 1200 Brookwood Drive, and 144 units at The Pointe Brodie
Creek, phase II, at 3400 South Bowman Road in Little Rock. Another 500 units are
approved for Bowman Pointe, and a planned development of 250 units has been
approved farther south on Bowman. The occupancy rate in newly built complexes,
those opened since 2010, is 95%. The central market in Little Rock is the most
popular in the county. In addition, nine (9) apartment complexes were sold in
Pulaski County in the second quarter. The highest price paid was $36 million for
Park Avenue Lofts, a luxury apartment complex in Little Rock with 258 units. The
price per unit was approximately $139,000 and the price per square-foot was almost
$150. The buyer’s CEO, Jack Fiorella of Equity Resources LLC, of Birmingham,
Alabama, said, “Equity Resources has great confidence in the Little Rock market.
We expect that our strategy to own high-end luxury communities will be well
received by the community.”
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, Outlets at Little Rock opened in October 2015
at the same location with approximately sixty-nine (69) retail stores, bringing
approximately 1,000 jobs to the area. The center is anticipated to have
approximately seventy-five (75) stores when it is complete. Outlet shopping centers
are unique and traditionally become destinations and magnets for retail activity. The
Outlets of Little Rock is the only outlet center in the state. The shopping center’s
location guarantees visibility. More than 40% of Arkansas’ population lives within
sixty (60) miles of the Outlets. In addition, outlet malls are less impacted by Internet
sales because many of the discounts offered are not available online. Developer
Tommy Hodges estimated that the Outlets will collect nearly $2.3 million per year in
City sales taxes and around $1.5 million per year in County sales taxes. The
Gateway’s Grove Project is on the northeast quadrant of the Gateway Town Center.
It is envisioned to become an entertainment district with hotels, restaurants and
other attractions. A pedestrian promenade would link The Grove’s restaurants,
shops and venues to the Outlets and Bass Pro Shop. Construction is underway at
The Grove on Arkansas’ first Dave and Buster’s Restaurant and Video Arcade.
Plans call for 10,000 square-feet of retail and restaurant space to be completed later
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in 2016 followed by additional space for entertainment destinations, hotels and other
retailers. Most recently, developers announced that Movie Tavern, a dine-in movie
theater chain, is planning a new theater at the shopping center.
In July 2014, the Robinson Center Music Hall in Downtown Little Rock was
temporarily closed for a $68 million renovation project. The building will increase
from 133,500 square-feet to 138,000 square-feet. The overhaul includes restoring
the exterior, re-working audience entrances, improving performance hall acoustics
and seating, upgrading the loading area and building a new conference center and
grand hall on the north side of the performance hall. The upgrades are expected to
be completed by 2016.
In December 2014, Arkansas Business reported a 311,684 square-foot FedEx
Corporation Distribution Center to be located in Southwest Little Rock. The $24.9
million project is forecast to take a year and will involve a new street, Industry
Parkway, which will link with Alexander Road.
In June 2015, the American Taekwondo Association International (ATAI) broke
ground on its new $13 million, 25,300 square-foot headquarters in Little Rock along
Riverfront Drive, complete with a museum, video production studio and international
martial arts training. ATAI’s annual World Expo, held in Little Rock’s Statehouse
convention Center, brings in tens of thousands of visitors and competitors each
year.
In December 2015, Arkansas Business reported that FIS will sponsor a start-up
accelerator in Little Rock devoted to financial technology. FIS, based in
Jacksonville, Florida, is a global banking technology services provider whose origins
trace back to Systematics of Little Rock. It maintains a large campus in West Little
Rock that employs approximately 1,300 workers with a focus on product
development. The FinTec Accelerator will live out of the Venture Center, which
shares space with the Little Rock Technology Park at 107 East Markham Street in
Downtown Little Rock. Launched in 2014, the Venture Center has grown to more
than 200 members, seventy-six (76) active start-ups and thirty-seven (37) trained
mentors who have led more than 340 mentor sessions. The center has produced
forty-four (44) of its Pre-Accelerator Program start-ups. Six (6) of its member start-
ups have raised more than $2.25 million in venture capital.
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
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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.
In addition, Little Rock was recently listed as No. 3 Best State Capital by USA Today
Readers; Choice 10 Best. The article had this to say about Little Rock, “A downtown
renaissance has transformed Little Rock into a city with culture, cuisine and
abundant outdoor activities. Visitors can rent a bike and pedal the sixteen (16)-mile
loop along the Arkansas River Trail, visit the Clinton Presidential Center and the
Little Rock Central National Historic Site, a National Park Service unit that interprets
the crucial role played by the school in the civil rights struggle.” The article may be
found at (http://www.10best.com/awards/travel/best-travel-worthy-state-capital/)
Bicycling.com/2016 recently named Big Dam Bridge in Little Rock as one of the
“Coolest Bike and Pedestrian Bridges in the US”. The Big Dam Bridge across the
Arkansas River in Little Rock is the longest pedestrian/cycling bridge that wasn’t
formerly a motorist or train bridge.
The City will continue to identify economic development opportunities that result in
the expansion, retention or start-up of businesses that create jobs and generate
sales tax, property tax or other forms of revenue for the City. $38,000,000, or 19.4%,
of the revenue anticipated from the 3/8-cent sales tax for capital projects is
dedicated to jobs and economic development over the next seven (7) years. The
funds will be utilized for port expansion, development of a research park, and job
recruitment and economic development infrastructure.
Closing: This budget is the financial and operating plan for the City of Little Rock
for 2016. The appropriations included provide for quality municipal services.
I want to recognize the many members of our City Staff that are actively serving in
our nation’s military and acknowledge the additional hours and duties the
Department Staff may be undertaking in their absence. To all of you, thank you for
your service.
The City of Little Rock has made great strides in the utilization of technology to
communicate with local citizens and businesses. The City’s website,
www.littlerock.org, is among the best and will continue to improve communication
efforts. In addition, the City is proud of our local government access channel LRTV,
which broadcasts information regarding the activities of the Little Rock City Board
of Directors through live and taped coverage of Board Meetings and other official
proceedings; and produces programming regarding municipal affairs. The City
recently launched a new LR 311 mobile app to enable citizens to access City
services. It is available for download through the App Store or Google Play Store.
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City of Little Rock, Arkansas 2016 Operating Budget
OVERALL CITY GOALS AND OBJECTIVES
On February 28, 2003, and March 1, 2003, the Mayor and Board of Directors met
in two retreat sessions to develop a strategic policy plan structured around the
goals and objectives of each Board member. After a brainstorming session to
determine the needs of the community, the Board of Directors divided their
priorities into two categories: What Must we do? And What Should we do? The
Board assigned city staff the task of developing a mission statement, for their
approval, that would bring together the themes of each policy area. The mission
statement and the Board of Director’s policy statements for each strategic policy
area have remained consistent since that time and are outlined below:
Mission Statement
Little Rock’s vision is to be a leading city of the 21
st
Century by providing a safe
and supportive environment that empowers its citizens, neighbors and businesses
to develop and prosper.
Must Do
Policy Statement for a Safe City
It is the policy of the City of Little Rock to protect the rights of the people, ensure
public order, and provide public safety through efficient delivery of services in
addition to requiring the highest level of professional standards.
This shall be accomplished by:
Providing protection through the enforcement of municipal laws
Providing protection from loss or damage of property
Safeguarding individual liberties and implementing community partnerships
to foster cooperation and shared resources from other public and private
agencies
Maintaining and improving community livability through partnerships with
diverse communities by proactively addressing public safety concerns,
which enhance the quality of life for all
Supporting programs that address the issues of children, youth and families
Striving to ensure the availability and access of adequate, safe and
affordable housing
Striving to improve vehicular and pedestrian safety
Providing disaster assistance in natural and man-made emergencies
Providing optimum service levels to the public as cost effectively as possible
to maintain a safe, healthy community
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City of Little Rock, Arkansas 2016 Operating Budget
Must Do
Policy Statement for Economic Development
It is the policy of the City of Little Rock to support the local/regional economy and
to provide opportunities to retain, form and attract new business.
To accomplish this policy, the City shall:
Support and promote industry and leverage key resources and assets to
attract business interests that offer high-skill/high-wage opportunities for
citizens
Build on the momentum created by public and private investment and
recognize that these efforts promote economic growth for all of Central
Arkansas
Actively develop programs to support small, minority-owned and women-
owned businesses in recognition of the important role of these enterprises
in the creation of jobs and economic opportunities
Must Do
Policy Statement for Basic City Services
It is the policy of the City of Little Rock to ensure citizens receive quality basic
services, and to provide a viable system that enables its employees to give the
most efficient and effective support possible.
The services provided to the citizenry will include:
A comprehensive operational and administrative support system
The collection of solid waste
An efficient drainage and wastewater system
The provision of a clean, healthy water supply
A coordinated and efficient public transit system
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City of Little Rock, Arkansas 2016 Operating Budget
Must Do
Policy Statement for Infrastructure
It is the policy of the City of Little Rock to maintain and improve a comprehensive
infrastructure system that meets the changing needs of the community while
protecting the integrity of the environment.
A comprehensive infrastructure system includes:
Drainage systems
Information technology systems
Public buildings
Solid waste facilities
Streetlights
Streets
Traffic signals
Wastewater facilities
Water systems
Should Do
Policy Statement for Quality of Life
It is the policy of the City of Little Rock to join with community partners to ensure
access to vital and varied recreational, creative and educational experiences.
This will be accomplished to:
Strengthen the fabric of daily living experiences for residents and visitors
alike
Capitalize on Little Rock’s rich natural and cultural resources
Take advantage of the diversity of Little Rock’s citizenry
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City of Little Rock, Arkansas 2016 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 2016 Statement of Management Policy includes these key principles:
Public Safety
Strive to improve public safety through the use of information, education and
community based enforcement strategies to encourage cooperation with and
participation in City safety services. Utilize technology and innovative methods
and techniques in order to produce a safe environment for the Citizens of Little
Rock.
Economic Development
Continue partnerships with private and public agencies in the recruitment of new
business. Pursue innovative approaches to retain existing businesses and
promote the creation of small businesses in the City of Little Rock.
Infrastructure
Focus on the installation and maintenance of streets, drainage, sidewalks, traffic
signals and other capital needs in the City of Little Rock.
Quality of Life
Focus on improving active, passive and leisure activities for citizens and visitors.
Financial Reporting
Continue to provide accurate and timely information on the status of the City’s
financial picture to the Board of Directors and the public. Continue to pursue
innovative techniques to gather and report financial data.
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The Budget Process
City of Little Rock, Arkansas 2016 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 City’s management team conducted 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 four (4) 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 in 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 grants or bond issues
were considered. The total costs of each project and the sources of funding
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City of Little Rock, Arkansas 2016 Operating Budget
required to finance each project are estimated. The FY16 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 2016 Budget
The 2016 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 the
department’s direction and responsibility(s). Each department’s objectives
are linked to the dollar figure budget needed to achieve the goal.
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City of Little Rock, Arkansas 2016 Operating Budget
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 2016 budget follows:
August Finance sends letters to Outside Agencies for 2016
funding requests. (Response deadline September)
August Affordable Care Act look back period ends. Finance
reviews final part-time report to determine which
employees will have an additional health care benefit
in 2016.
August Departments review special project balances.
Finance Department sends out Personnel Model for
verification.
August Departments submit revenue estimates, proposed
rate adjustments and new fee recommendations and
dedicated grant match requests to Finance,
September Departments prepare program inventory worksheets
for review and discussion with the Board of Directors
in a preliminary budget workshop.
September Departments complete review of 2016 Personnel
Model with necessary changes reported to HR and
Budget Office.
September City Manager reviews Outside Agency Requests.
HR provides 2016 new benefit rates to Finance.
September 2016 Budget instructions, departmental budgets and
Personnel Model distributed. Finance assists
departments with budget process.
September Fleet Services submits 2016 budget to Finance and
departments.
October Departments submit 2016 operating and capital
budget requests to Finance. Community Programs
submits CYF/PIT recommendation to City Manager.
October Finance verifies budget requests. Finance updates
financial trends, revenue forecast, and reviews new
revenue options.
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City of Little Rock, Arkansas 2016 Operating Budget
October City Manager reviews departmental budget requests
and CYF/PIT recommendation. Budget meetings
held with departments.
October Board of Directors considers policy issues and
revenue projections.
October Board adopts 2016 mill levy Ordinance.
November Budget preparation continues. Meetings held with
Mayor to discuss preliminary budget.
Nov. – Dec. Union Negotiations
November Draft Budget distributed to Board of Directors. Board
Budget Workshop held.
December Public Budget Information Meetings held.
December Board of Directors adopts 2016 Budget Ordinance,
utility franchise Ordinances, and revenue rate
adjustments if applicable.
December Finance submits 2016 Budget Document data
requests to departments.
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.
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;
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City of Little Rock, Arkansas 2016 Operating Budget
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 2016 budget includes salary increases of 2.5% for uniform and union
positions in addition to the Police and Fire step and grade progression. The
2.5% increases for the American Federation of State, County and Municipal
Employees (AFSCME) union eligible positions included a minimum annual
increase threshold of $850. Other union benefit modifications included the
addition of vision insurance for the Fraternal Order of Police (FOP) and the
International Association of Firefighters (IAFF), an increase in the carry-over of
vacation from 35 days to 40 days for FOP members, and an increase in the
formula for holiday premium pay for IAFF members. In addition, funding for
merit based increases of an average of 2.5% for non-union, non-uniform
positions is provided.
Positions that are vacant at the time the budget is adopted are budgeted at the
mid-range salary based on 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.
The City utilized the in-house payroll system to aid in the development of the
budget for salary and benefit costs for 2016. 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 without prior
approval by the Fleet Services Department Head and the City Manager.
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City of Little Rock, Arkansas 2016 Operating Budget
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 2016, 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.
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
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City of Little Rock, Arkansas 2016 Operating Budget
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.
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Financial Structure
City of Little Rock, Arkansas 2016 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 reimbursements 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 utilized
to provide housing and housing assistance to qualifying citizens and to
improve neighborhood infrastructure.
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City of Little Rock, Arkansas 2016 Operating Budget
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 and revenue 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.
1998 Street and Drainage Fund – The Series1998A Bonds are issued for
the purpose of acquiring, constructing, equipping, renovating, expanding
and refurbishing certain street, sidewalk, curb, gutter, drainage and other
related infrastructure improvements, including payment of a portion of the
interest on the Series 1998A Bonds during the construction period. These
bonds were advance refunded in July 2007 by the 2007 Capital
Improvement Bonds.
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.
2004 Limited Tax General Obligation Refunding Bond – 2004 Limited
Tax General Obligation Refunding Bonds were issued to finance capital
improvements within the City of Little Rock, to fund capitalized interest and
to pay the costs of issuance of the Bonds. These bonds are limited tax
general obligations secured by all proceeds derived from the 3.3 mills
annual ad valorem tax located with the City. These bonds were redeemed
in April 2013.
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City of Little Rock, Arkansas 2016 Operating Budget
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. The bonds were refunded with the issuance of the 2015 Library
Construction and Refunding Bonds.
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.
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City of Little Rock, Arkansas 2016 Operating Budget
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.
Tax Incremental Financing 2014 Capital Improvement Bonds – Tax
Incremental Financing Capital Improvement Bonds in the amount of
$2,615,000 were issued in April 2014. The bonds are special obligations of
the City secured by and payable solely by a pledge of the incremental ad
valorem tax receipts derived with respect to the real property within the
City’s Redevelopment District No. 1. The bond proceeds were used to
finance the cost of acquisition, construction and equipping of a major street
system within Development District No. 1.
2015 Library Construction and Refunding Bonds – The Library
Construction and Refunding Bonds, Series 2015 are limited obligations of
the City of Little Rock payable solely from the collections of the Library tax,
payable through 2030. The Library bonds were issued to (ii) finance the
cost of acquiring, constructing and equipping the land and additional capital
improvements to the public City libraries owned and operated by Central
AR Library Systems; (ii) refund the City’s outstanding Library Construction
and Improvement Bonds, Series 2008 and Series 2009, and the City of Little
Rock Residential Housing and Public Facilities Board Capital Improvement
Revenue Bonds, Series 2007; and (iii) pay the costs of issuing the Bonds.
The bonds are limited tax obligations payable solely from a 0.9 mill annual
ad valorem tax.
Short Term Financing – This fund accounts for proceeds of Short Term
Financing notes issued to acquire capital equipment, buildings, building and
land 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.
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.
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City of Little Rock, Arkansas 2016 Operating Budget
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, LOPFI administers the
Policemen’s Pension and Relief Fund. The following retirement funds are
administered by the City and cover substantially all other employees:
Firemen's Relief and Pension Fund
Non Uniform Defined Contribution Pension Fund
Non Uniform Defined Benefit
New 2014 Non Uniform Defined Benefit Fund
401(A) Pension Fund
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 Advertising & Promotion Commission
Little Rock Port Authority
Metropolitan Emergency Medical Services (MEMS)
Rock Region Metro
Arkansas Museum of Discovery
Arkansas Arts Center
Bill and Hillary Clinton National Airport
Central Arkansas Library System
Oakland Fraternal Cemetery
Mt. Holly Cemetery
Workforce Investment Board
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City of Little Rock, Arkansas 2016 Operating Budget
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.
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City of Little Rock, Arkansas 2016 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.
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City of Little Rock, Arkansas 2016 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.
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City of Little Rock, Arkansas 2016 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.
1. 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.
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City of Little Rock, Arkansas 2016 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. CONTINUING DISCLOSURE COMPLIANCE PROCEDURE
1. In December 2015, the City Board of Directors adopted Resolution No.
14,250 adopting policies and procedures related to the issuance of
municipal bonds and to adopt and implement the policies and procedures
contained in the Continuing Disclosure Compliance Procedure Policy
attached to the resolution.
2. The purpose of the compliance procedure includes:
a. Disclosure Responsibilities. The Issuer recognizes that the issuance
of Bonds often involves accessing the public capital markets and
involves certain obligations arising out of the federal securities laws,
including entering into a Continuing Disclosure Undertaking and
properly communicating with investors.
b. Issuer Commitment. The Issuer is committed to full compliance with
applicable securities law requirements for all of its outstanding and
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City of Little Rock, Arkansas 2016 Operating Budget
future financings that must comply with such requirements. This
Compliance Procedure is adopted by the Governing Body to improve
and promote securities law compliance and documentation.
3. The contents of the Compliance Procedure include:
a. Definitions
b. Purpose and Scope
c. Disclosure Compliance Officer; Training
i. Disclosure Compliance Officer Duties
ii. Assistance and Cooperation from Other Officials and
Employees
iii. Training
d. Continuing Disclosure Compliance File
i. Compilation and Maintenance of Continuing Disclosure
Compliance File
ii. Annual Continuing Disclosure Compliance Checklist
iii. Remedying Non-compliance
e. Issuance of New Bonds
i. Review Primary Offering Documents
ii. Review Continuing Disclosure Undertakings
iii. Update Continuing Disclosure Compliance File
iv. Update List of Bonds
f. Annual Report and Event Notice Filing
i. Annual Report Preparation and Submission
ii. Event Notice Submissions
E. 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 this goal. The restricted
reserve is currently $9,418,000. The Board will consider increasing the
restricted reserve based on annual audited financial results...
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.
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City of Little Rock, Arkansas 2016 Operating Budget
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.).
F. 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.
G. 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).
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City of Little Rock, Arkansas 2016 Operating Budget
3. The City’s CAFR will be submitted to the GFOA Certification of
Achievement for Excellence in Financial Reporting Program. The financial
report should be in conformity with GAAP, demonstrate compliance with
finance related legal and contractual provisions provide full disclosure of
all financial activities and related matters, and minimize ambiguities and
potentials for misleading inference.
4. The City’s budget document will be submitted to the GFOA Distinguished
Budget Presentation Program. The budget should satisfy criteria as a
financial and programmatic policy document, as a comprehensive financial
plan, as an operations guide for all organizational units and as a
communications device for all significant budgetary issues, trends and
resources.
5. Financial systems will be maintained to monitor revenues, expenditures,
and program performance on an ongoing basis.
6. Monthly and quarterly reports shall be prepared and presented to the
Board of Directors on a timely basis.
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City of Little Rock, Arkansas 2016 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.
Rock Region Metro, formerly 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.
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.
Metroplan is a council of local governments that provides area-wide transportation
and other planning and support services to its members.
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.
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City of Little Rock, Arkansas 2016 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.
2014 2015 2016
Budget Budget Budget
Rock Region Metro $8,534,663 $8,686,869 $8,576,529
County Regional Detention Center 1,050,000 1,063,313 1,450,000
(1)
Arkansas Arts Center 400,000 550,000 700,000
(2)
Museum of Discovery 200,000 200,000 230,000
Chamber of Commerce 200,000 200,000 0
(3)
Metroplan 178,042 178,042 178,042
Downtown Partnership 160,000 175,000 195,000
PAGIS 135,800 135,800 135,800
Metro Little Rock Alliance 100,000 100,000 0
(3)
First Tee 91,500 191,500 191,500
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 $11,133,986 $11,564,505 $11,740,852
(3) Funding was discontinued at the beginning of 2015 due to a law suit.
(2) The increase is primarily for building maintenance.
APPROPRIATIONS FOR OTHER AGENCIES
(1) The increase for the Pulaski County Jail support in combination with funds
available from the local jail fine special project in the amount of $386,687 will bring
total Pulaski County Jail support to $1,854,576. (consistent with the 2015 funding
level)
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Budget Summaries
City of Little Rock, Arkansas
Operating Budget 2016
BUDGET SUMMARIES
The following schedules summarize the audited 2014 operating results, the 2015
unaudited operating results, and the approved 2016 operating budget. The
summaries are organized by fund type in a manner that is consistent with the fund
organization in the City’s audited Comprehensive Annual Financial Report.
The Budget Summary by Fund Type is a recap of the seven (7) fund types included
in this section. This recap is followed by a budget summary for each of the
individual funds included in each fund type. 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 seven (7) types of funds included in the budget summaries are:
General;
Special Revenue;
Capital;
Enterprise;
Internal Service;
Fiduciary; and
Debt Service.
For more information regarding these funds, see the section entitled FINANCIAL
STRUCTURE.
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Enterprise Fleet
General Street Funds Services Total
Revenues
General Property Taxes $28,249,736 $5,800,100 $0 $34,049,836
Sales Taxes 101,575,420 0 101,575,420
License and Permits 10,786,600 311,410 11,098,010
Intergovernmental 7,686,800 12,792,400 0 20,479,200
Charge for Service 10,054,277 18,600 21,458,445 12,714,282 44,245,604
Fines and Fees 2,812,371 0 2,812,371
Utility Franchise Fees 29,686,027 0 29,686,027
Investment Income 225,000 57,500 88,400 370,900
Miscellaneous 1,216,028 174,100 23,600 1,413,728
Transfers In 9,351,970 1,714,726 0 11,066,696
Total Revenues 201,644,229 20,557,426 21,881,855 12,714,282 256,797,792
Expenditures
Personnel 143,834,450 10,410,678 6,075,291 3,732,290 164,052,709
Supplies and Material 6,235,034 1,101,263 1,721,067 5,960,365 15,017,729
Repairs and Maintenance 7,254,786 2,732,712 2,869,127 497,350 13,353,975
Contractual 22,540,429 3,493,056 5,336,454 2,339,877 33,709,816
Closure/Post Closure 247,945 247,945
Capital Outlay 253,000 2,342,000 184,400 2,779,400
Depreciation and Amortization 1,849,000 1,849,000
Debt Service 8,961,606 622,875 9,584,481
Transfers Out 12,564,924 477,717 1,818,885 14,861,526
Total Expenditures 201,644,229 20,557,426 20,540,644 12,714,282 255,456,581
Net Change in Fund Balance 001,341,211 0 1,341,211
Fund Balances - Beginning 20,460,635 8,913,184 21,356,979 4,004,442 54,735,240
Fund Balances - Ending $20,460,635 $8,913,184 $22,698,190 $4,004,442 $56,076,451
2016 Operating Funds Budget Summaries
This presentation includes restricted reserves of $9,418,000 in the General Fund.
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
$180,000,000
$200,000,000
$220,000,000
General
Fund
Street Fund Enterprise
Funds
Fleet
Services
Fund
Revenues
Expenditures
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Police
$70,548,138
34.99%
All Other
$31,346,446
15.55%
Property
Taxes
$28,249,736
14.01%
Utility
Franchises
$29,686,027
14.72%
Sales Taxes
$101,575,420
50.37%
Transfers
$12,564,924
6.23%
General
Government
$29,977,808
14.87%
Fire
$47,365,844
23.49%
Uses of Funds
for 2016
Sources of Funds
for 2016
FY 2016 GENERAL FUND
Parks &
Recreation
$10,207,910
5.06%
All Other
$24,169,564
11.99%
Zoo
$6,810,041
3.38%
Licenses &
Permits
$10,786,600
5.35%
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INTERNAL DEBT
GENERAL SPECIAL CAPITAL ENTERPRISE SERVICE FIDUCIARY SERVICE
FUNDS REVENUES PROJECTS FUNDS FUND FUNDS FUNDS
2014
REVENUES: 202,406,544$ 33,641,416$ 26,957,773$ 21,250,281$ 14,192,443$ 40,840,491$ 22,080,948$
EXPENDITURES: 203,620,631 30,370,281 45,753,956 18,930,083 12,688,818 36,889,277 20,866,821
REVENUES OVER (UNDER)
EXPENDITURES (1,214,087) 3,271,135 (18,796,182) 2,320,198 1,503,625 3,951,215 1,214,127
BEGINNING FUND BAL. 35,524,709 11,352,312 99,045,396 18,563,994 2,603,208 141,841,274 20,167,140
ENDING FUND BAL. 34,310,621$ 14,623,448$ 80,249,214$ 20,884,192$ 4,106,833$ 145,792,489$ 21,381,268$
2015
REVENUES: 210,811,984$ 32,977,993$ 44,129,188$ 21,156,160$ 13,345,076$ 11,069,061$ 37,557,457$
EXPENDITURES: 209,374,723 31,374,682 37,176,276 20,683,373 13,447,467 18,564,177 40,713,249
REVENUES OVER (UNDER)
EXPENDITURES 1,437,261 1,603,312 6,952,912 472,787 (102,391) (7,495,116) (3,155,791)
BEGINNING FUND BAL. 34,310,621 14,623,448 80,249,214 20,884,192 4,106,833 145,792,489 21,381,267
ENDING FUND BAL. 35,747,882$ 16,226,759$ 87,202,126$ 21,356,979$ 4,004,442$ 138,297,373$ 18,225,476$
2016
REVENUES: 201,644,229$ 20,557,426$ -$ 21,881,855$ 12,714,282$ -$ -$
EXPENDITURES: 201,644,229
20,557,426 - 20,540,644 12,714,282 - -
REVENUES OVER (UNDER)
EXPENDITURES - - - 1,341,211 - - -
BEGINNING FUND BAL. 35,747,882 16,226,759 87,202,126 21,356,979
4,004,442 138,297,373 18,225,476
ENDING FUND BAL. 35,747,882$ 16,226,759$ 87,202,126$ 22,698,190$ 4,004,442$ 138,297,373$ 18,225,476$
CITY OF LITTLE ROCK
BUDGET SUMMARY BY FUND TYPE
FOR YEARS 2014 - 2016
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
GENERAL FUND
REVENUES: 191,675,088$ 197,462,150$ 201,644,229$
EXPENDITURES: 190,812,636 197,462,150 201,644,229
REVENUES OVER (UNDER)
EXPENDITURES 862,452 - -
BEGINNING FUND BALANCE 19,598,183 20,460,635 20,460,635
ENDING FUND BALANCE 20,460,635$ 20,460,635$ 20,460,635$
SPECIAL PROJECTS & SEIZED MONEY FUND
REVENUES: 10,731,456$ 13,349,834$ -$
EXPENDITURES: 12,807,995 11,912,573 -
REVENUES OVER (UNDER)
EXPENDITURES (2,076,539) 1,437,261 -
BEGINNING FUND BALANCE 15,926,525 13,849,987 15,287,248
ENDING FUND BALANCE 13,849,987$ 15,287,248$ 15,287,248$
TOTAL BEGINNING FUND BALANCE 35,524,709$ 34,310,621$ 35,747,882$
TOTAL REVENUES 202,406,544 210,811,984 201,644,229
TOTAL EXPENDITURES 203,620,631 209,374,723 201,644,229
TOTAL ENDING FUND BALANCE 34,310,621$ 35,747,882$ 35,747,882$
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
2014 - 2016
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.
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
STREET
REVENUES: 20,232,610$ 20,050,226$ 20,557,426$
EXPENDITURES: 17,166,207 20,050,226 20,557,426
REVENUES OVER (UNDER)
EXPENDITURES 3,066,402 - -
BEGINNING FUND BALANCE 5,846,782 8,913,184 8,913,184
ENDING FUND BALANCE 8,913,184$ 8,913,184$ 8,913,184$
SPECIAL PROJECT - STREET
REVENUES: 914,044$ 1,460,000$ -$
EXPENDITURES: 671,532 337,787 -
REVENUES OVER (UNDER)
EXPENDITURES 242,512 1,122,213 -
BEGINNING FUND BALANCE 141,636 384,148 1,506,361
ENDING FUND BALANCE 384,148$ 1,506,361$ 1,506,361$
SPECIAL PROJECTS
REVENUES: 4,440,797$ 3,636,265$ -$
EXPENDITURES: 4,290,404 3,528,642 -
REVENUES OVER (UNDER)
EXPENDITURES 150,393 107,623 -
BEGINNING FUND BALANCE 2,517,066 2,667,459 2,775,082
ENDING FUND BALANCE 2,667,45
9
2,775,082$ 2,775,082$
SPECIAL REVENUE FUND
S
OPERATING BUDGET
2014 - 2016
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ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
SPECIAL REVENUE FUND
S
OPERATING BUDGET
2014 - 2016
INFRASTRUCTURE
REVENUES: 1,002$ -$ -$
EXPENDITURES: 1,002 - -
REVENUES OVER (UNDER)
EXPENDITURES - - -
BEGINNING FUND BALANCE - -
ENDING FUND BALANCE -$ -$ -$
EMERGENCY 911
REVENUES: 1,306,870$ 1,257,228$ -$
EXPENDITURES: 1,306,871 1,257,228 -
REVENUES OVER (UNDER)
EXPENDITURES (1) - -
BEGINNING FUND BALANCE 84,634 84,633 84,633
ENDING FUND BALANCE 84,633$ 84,633$ 84,633$
GRANTS
REVENUES: 3,881,778 1,966,101$ -$
EXPENDITURES: 3,912,075 2,079,775 -
REVENUES OVER (UNDER)
EXPENDITURES (30,297) (113,674) -
BEGINNING FUND BALANCE 1,028,873 998,576 884,902
ENDING FUND BALANCE 998,576$ 884,902$ 884,902$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
SPECIAL REVENUE FUND
S
OPERATING BUDGET
2014 - 2016
CDBG/HIPP/NHSP
REVENUES: 2,864,317$ 4,608,173$ -$
EXPENDITURES: 3,022,191 4,121,023 -
REVENUES OVER (UNDER)
EXPENDITURES (157,874) 487,150 -
BEGINNING FUND BALANCE 1,733,322 1,575,448 2,062,598
ENDING FUND BALANCE 1,575,44
8
$ 2,062,59
8
$ 2,062,59
8
$
TOTAL BEGINNING FUND BALANCE 11,352,31
2
$ 14,623,44
8
$ 16,226,75
9
$
TOTAL REVENUES 33,641,416 32,977,993 20,557,426
TOTAL EXPENDITURES 30,370,281 31,374,68
2
20,557,42
6
TOTAL ENDING FUND BALANCE 14,623,44
8
$ 16,226,75
9
$ 16,226,75
9
$
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ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
1998 CAPITAL IMPROVEMENTS
REVENUES: 5,123$ 2,675$ -$
EXPENDITURES: 75,632 156,623 -
REVENUES OVER (UNDER)
EXPENDITURES (70,510) (153,948) -
BEGINNING FUND BALANCE 384,578 314,068 160,119
ENDING FUND BALANCE 314,068$ 160,119$ 160,119$
2009A PARKS AND RECREATIO
N
REVENUES: 30$ -$ -$
EXPENDITURES: 478,207 1,457
REVENUES OVER (UNDER)
EXPENDITURES (478,177) (1,457) -
BEGINNING FUND BALANCE 479,634 1,457 -
ENDING FUND BALANCE 1,457$ -$ -$
SHORT TERM FINANCING
REVENUES: 1,538$ 1,540,320$ -$
EXPENDITURES: 96,267 1,420,278 -
REVENUES OVER (UNDER)
EXPENDITURES (94,729) 120,042 -
BEGINNING FUND BALANCE 121,975 27,246 147,287
ENDING FUND BALANCE 27,246$ 147,287$ 147,287$
CAPITAL FUND
S
OPERATING BUDGET
2014 - 2016
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ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
CAPITAL FUND
S
OPERATING BUDGET
2014 - 2016
2004 CAPITAL IMPROVEMENTS
REVENUES: 97$ 71$ -$
EXPENDITURES: - 1,019 -
REVENUES OVER (UNDER)
EXPENDITURES 97 (948) -
BEGINNING FUND BALANCE 6,689 6,786 5,838
ENDING FUND BALANCE 6,786$ 5,838$ 5,838$
2008 & 2009 LIBRARY IMPROVEMENT BOND
REVENUES: -$ -$ -$
EXPENDITURES: - 201 -
REVENUES OVER (UNDER)
EXPENDITURES - (201) -
BEGINNING FUND BALANCE 201 201 -
ENDING FUND BALANCE 201$ -$ -$
2012 LIBRARY IMPROVEMENT BOND
REVENUES: 19,637$ 2,364$ -$
EXPENDITURES: 6,500,416 2,477,794 -
REVENUES OVER (UNDER)
EXPENDITURES (6,480,779) (2,475,430) -
BEGINNING FUND BALANCE 11,677,751 5,196,972 2,721,542
ENDING FUND BALANCE 5,196,972$ 2,721,542$ 2,721,542$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
CAPITAL FUND
S
OPERATING BUDGET
2014 - 2016
2015 LIBRARY IMPROVEMENT BOND
REVENUES: -$ 19,416,890$ -$
EXPENDITURES: - 1,063,565 -
REVENUES OVER (UNDER)
EXPENDITURES - 18,353,324 -
BEGINNING FUND BALANCE - - 18,353,324
ENDING FUND BALANCE -$ 18,353,324$ 18,353,324$
TIF #1 2014 CAPITAL IMPROVEMENT BOND
REVENUES: 2,615,074$ 8$ -$
EXPENDITURES: 2,403,545 211,535 -
REVENUES OVER (UNDER)
EXPENDITURES 211,529 (211,527) -
BEGINNING FUND BALANCE - 211,529 2
ENDING FUND BALANCE 211,529$ 2$ 2$
2012-2021 CAPITAL IMPROVEMENTS FUND (3/8 CENT SALES TAX
)
REVENUES: 24,119,764$ 23,136,539$
EXPENDITURES: 26,212,934 20,499,165 -
REVENUES OVER (UNDER)
EXPENDITURES (2,093,170) 2,637,375 -
BEGINNING FUND BALANCE 30,053,840 27,960,670 30,598,045
ENDING FUND BALANCE 27,960,670$ 30,598,045 30,598,045$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
CAPITAL FUND
S
OPERATING BUDGET
2014 - 2016
2013 CAPITAL IMPROVEMENT FUND (STREETS AND DRAINAGE
)
REVENUES: 196,510$ 30,320$
EXPENDITURES: 9,986,952 11,344,638 -
REVENUES OVER (UNDER)
EXPENDITURES (9,790,442) (11,314,318) -
BEGINNING FUND BALANCE 56,320,727 46,530,285 35,215,968
ENDING FUND BALANCE 46,530,285$ 35,215,968$ 35,215,968$
TOTAL CAPITAL BEGINNING BALANC
E
99,045,396$ 80,249,214$ 87,202,126$
TOTAL REVENUES 26,957,773 44,129,188 -
TOTAL EXPENDITURE
S
45,753,956 37,176,276 -
TOTAL CAPITAL ENDING FUND BALANC
E
80,249,214$ 87,202,126$ 87,202,126$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
V
EHICLE STORAGE FACILITY
REVENUES: 1,376,663$ 1,382,410$ 1,370,305$
EXPENDITURES: 1,332,818 1,359,144 1,359,792
REVENUES OVER (UNDER)
EXPENDITURES 43,846 23,266 10,513
BEGINNING NET POSITION (685,450) (641,604) (618,338)
ENDING NET POSITION (641,604
)
$ (618,338
)
$ (607,825
)
$
WASTE DISPOSAL
REVENUES: 17,715,969$ 17,577,000$ 17,941,300$
EXPENDITURES: 15,419,241 17,127,479 16,928,866
REVENUES OVER (UNDER)
NET INCOME (LOSS) 2,296,728 449,521 1,012,434
BEGINNING NET POSITION 18,779,941 21,076,669 21,526,190
ENDING NET POSITION 21,076,66
9
$ 21,526,19
0
$ 22,538,62
4
$
PARKING GARAGE
S
REVENUES: 2,157,648$ 2,196,750$ 2,570,250$
EXPENDITURES: 2,178,024 2,196,750 2,251,986
REVENUES OVER (UNDER)
NET INCOME (LOSS) (20,376) - 318,264
BEGINNING NET POSITION 469,502 449,126 449,126
ENDING NET POSITION 449,126$ 449,126$ 767,390$
ENTERPRISE FUNDS
OPERATING BUDGET
2014 - 2016
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
ENTERPRISE FUNDS
OPERATING BUDGET
2014 - 2016
TOTAL ENTERPRISE BEGINNING NET POSITION 18,563,99
4
$ 20,884,19
2
$ 21,356,97
9
$
TOTAL REVENUES 21,250,281 21,156,16
0
21,881,85
5
TOTAL EXPENDITURES 18,930,08
3
20,683,37
3
20,540,64
4
TOTAL ENTERPRISE ENDING NET POSITION 20,884,19
2
$ 21,356,97
9
$ 22,698,19
0
$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
FLEET INTERNAL SERVICE FUND
REVENUES: 14,192,443$ 13,345,076$ 12,714,282$
EXPENDITURES: 12,688,818 13,447,467 12,714,282
REVENUES OVER (UNDER)
EXPENDITURES 1,503,625 (102,391) -
BEGINNING NET POSITION 2,603,208 4,106,833 4,004,442
ENDING NET POSITION 4,106,833$ 4,004,442$ 4,004,442$
FLEET INTERNAL SERVICE FUND
OPERATING BUDGET
2014 - 2016
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
+
FIRE PENSION & RELIEF FUND
ADDITIONS: 8,529,477$ 3,311,844$ -$
DEDUCTIONS: 11,419,280 11,520,855 -
NET INCREASE (DECREASE) (2,889,802) (8,209,011) -
NET POSITION HELD IN TRUST, BEGINNING 73,667,549 70,777,747 62,568,736
NET POSITION HELD IN TRUST, ENDING 70,777,747 62,568,736$ 62,568,736$
NON-UNIFORM DEFINED BENEFIT FUN
D
ADDITIONS: 2,310,897$ 1,387,698$ -$
DEDUCTIONS: 1,952,792 1,843,669 -
NET INCREASE (DECREASE) 358,105 (455,971) -
NET POSITION HELD IN TRUST, BEGINNING 11,853,955 12,212,060 11,756,089
NET POSITION HELD IN TRUST, ENDING 12,212,060 11,756,089$ 11,756,089$
NON-UNIFORM DEFINED CONTRIBUTION
ADDITIONS: (2,475,931)$ 162,512$ -$
DEDUCTIONS: 19,635,588 3,273,244 -
NET INCREASE (DECREASE) (22,111,519) (3,110,732) -
NET POSITION HELD IN TRUST, BEGINNING 43,683,168 21,571,649 18,460,917
NET POSITION HELD IN TRUST, ENDING 21,571,649$ 18,460,917$ 18,460,917$
FIDUCIARY FUND
S
OPERATING BUDGET
2014 - 2016
The City implemented a new defined benefit plan for non-uniform employees in 2014. Participants were
allowed to utilize funds from the defined contribution plan to purchase years of service in the new defined
benefit plan.
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
FIDUCIARY FUND
S
OPERATING BUDGET
2014 - 2016
2014 NON-UNIFORM DEFINED BENEFIT FUN
D
ADDITIONS: 31,103,085$ 5,248,885$ -$
DEDUCTIONS: 294,158 812,552 -
NET INCREASE (DECREASE) 30,808,927 4,436,332 -
NET POSITION HELD IN TRUST, BEGINNING - 30,808,927 35,245,259
NET POSITION HELD IN TRUST, ENDING 30,808,927$ 35,245,259$ 35,245,259$
401 (A) PENSION FUND
ADDITIONS: 1,059,145$ 539,903$ -$
DEDUCTIONS: 3,566,368 1,086,925 -
NET INCREASE (DECREASE) (2,507,223) (547,022) -
NET POSITION HELD IN TRUST, BEGINNING 10,539,889 8,032,666 7,485,644
NET POSITION HELD IN TRUST, ENDING 8,032,666$ 7,485,644$ 7,485,644$
HEALTH MANAGEMENT TRUST FUN
D
ADDITIONS: 313,818$ 418,220$ -$
DEDUCTIONS: 21,091 26,933 -
NET INCREASE (DECREASE) 292,728 391,288 -
NET POSITION HELD IN TRUST, BEGINNING 2,096,713 2,389,440 2,780,728
NET POSITION HELD IN TRUST, ENDING 2,389,440$ 2,780,728$ 2,780,728$
TOTAL NET POSITION BEGINNING 141,841,274$ 145,792,489$ 138,297,373$
TOTAL ADDITIONS 40,840,491 11,069,061 -
TOTAL DEDUCTIONS 36,889,277 18,564,177 -
TOTAL NET POSITION ENDING 145,792,489$ 138,297,373$ 138,297,373$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
2002 CIP JUNIOR LIEN BOND
S
REVENUE: 319,956$ 324,133$ -$
EXPENDITURES: 319,755 323,918 -
NET INCREASE (DECREASE) 201 215 -
BEGINNING FUND BALANCE 18,089 18,290 18,506
ENDING FUND BALANCE 18,290$ 18,506$ 18,506$
2007 CAPITAL IMP. REVENUE REFUNDING BON
D
REVENUE: 1,447,657$ 1,445,863$ -$
EXPENDITURES: 1,441,088 1,439,125 -
NET INCREASE (DECREASE) 6,569 6,738 -
BEGINNING FUND BALANCE 19,736 26,305 33,043
ENDING FUND BALANCE 26,305$ 33,043$ 33,043$
2008 LIBRARY IMPROVEMENT BON
D
REVENUE: 3,745,595$ 19,167,516$ -$
EXPENDITURES: 3,735,180 22,953,565 -
NET INCREASE (DECREASE) 10,415 (3,786,050) -
BEGINNING FUND BALANCE 3,876,002 3,886,417 100,367
ENDING FUND BALANCE 3,886,41
7
$ 100,367$ 100,367$
DEBT SERVICE FUNDS
OPERATING BUDGET
2014 - 2016
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
DEBT SERVICE FUNDS
OPERATING BUDGET
2014 - 2016
2009 PARKS & REC CAPITAL IMPROVEMENT BON
D
REVENUE: 1,363,122$ 1,364,938$ -$
EXPENDITURES: 1,306,911 1,304,985 -
NET INCREASE (DECREASE) 56,211 59,953 -
BEGINNING FUND BALANCE 2,121,020 2,177,231 2,237,184
ENDING FUND BALANCE 2,177,231$ 2,237,18
4
$ 2,237,18
4
$
2012 LIBRARY IMPROVEMENT BOND
S
REVENUE: 3,418,724$ 3,517,391$ -$
EXPENDITURES: 3,441,205 3,306,408 -
NET INCREASE (DECREASE) (22,481) 210,984 -
BEGINNING FUND BALANCE 3,544,612 3,522,131 3,733,115
ENDING FUND BALANCE 3,522,131$ 3,733,11
5
$ 3,733,11
5
$
2015 LIBRARY IMPROVEMENT BOND
S
REVENUE: -$ 106,431$ -$
EXPENDITURES: -
NET INCREASE (DECREASE) - 106,431 -
BEGINNING FUND BALANCE 106,431
ENDING FUND BALANCE -$ 106,431$ 106,431$
Return to Table of Contents
ADOPTED
ACTUAL AMENDED BUDGET
2014 2015 2016
DEBT SERVICE FUNDS
OPERATING BUDGET
2014 - 2016
TIF #1 2014 CAPITAL IMPROVEMEN
T
REVENUE: 536,050$ 10,178$ -$
EXPENDITURES: 61,453 158,513 -
NET INCREASE (DECREASE) 474,598 (148,334) -
BEGINNING FUND BALANCE - 474,598 326,264
ENDING FUND BALANCE 474,598$ 326,264$ 326,264$
2013 CAPITAL IMPROVEMENT BOND
S
REVENUE: 11,249,845$ 11,621,008$ -$
EXPENDITURES: 10,561,230 11,226,736 -
NET INCREASE (DECREASE) 688,615 394,272 -
BEGINNING FUND BALANCE 10,587,680 11,276,295 11,670,567
ENDING FUND BALANCE 11,276,29
5
$ 11,670,56
7
$ 11,670,56
7
$
TOTAL BEGINNING FUND BALANC
E
20,167,14
0
$ 21,381,26
7
$ 18,225,47
6
$
TOTAL REVENUE
S
22,080,94
8
37,557,45
7
-
TOTAL EXPENDITURE
S
20,866,821 40,713,24
9
-
TOTAL ENDING FUND BALANC
E
21,381,26
7
$ 18,225,47
6
$ 18,225,47
6
$
Return to Table of Contents
City of Little Rock, Arkansas 2016 Operating Budget
2016 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 2016 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 2016 General Fund budget is $1,000,000 or approximately
0.5% of estimated revenue, including transfers in.
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
2016 based on 2015 financial results. The City Board of Directors will evaluate
funds available following completion of the 2015 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
Return to Table of Contents
City of Little Rock, Arkansas 2016 Operating Budget
with the capital projects are supported by the 5/8-cent portion of the new sales
tax. These expenses are phased into the five year forecast based on the
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
the majority 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 2016 – 2020. The
forecast for 2016 – 2020 is a planning tool used for the projections. The Mayor
and Board of Directors have only approved the 2016 budget. However, the
Board is committed to providing financial stability in order to maintain critical
programs.
Return to Table of Contents
FY16 FY17 FY18 FY19 FY20
Adopted
Projected Projected Projected Projected
General Fund
Beginning Fund Balance $20,460,635 $21,460,635 $22,490,635 $23,530,635 $24,590,635
Plus: Est. Revenue 201,644,229 205,493,036 206,559,982 210,006,367 213,958,901
Less: Est. Expenses
General Administrative 29,977,808 29,534,954 26,202,948 25,140,407 24,471,292
Board of Directors 342,818 349,674 356,668 363,801 372,896
Community Programs 427,559 436,110 444,832 453,729 465,072
City Attorney 1,939,007 1,977,787 2,017,343 2,057,690 2,109,132
District Court - First Division 1,410,338 1,438,545 1,467,316 1,496,662 1,534,079
District Court - Second Division 1,365,334 1,392,641 1,420,493 1,448,903 1,485,126
District Court - Third Division 627,195 639,739 652,534 665,584 682,224
Finance 3,407,407 3,475,555 3,545,066 3,615,968 3,706,367
Human Resources 1,810,554 1,846,765 1,883,700 1,921,374 1,969,409
Information Technology 4,843,151 4,940,014 5,038,814 5,139,591 5,268,080
Planning and Development 2,566,299 2,617,625 2,669,977 2,723,377 2,791,461
Housing & Neighborhood Programs 5,866,198 5,993,522 6,113,392 6,235,660 6,391,552
Public Works 1,191,100 1,214,922 1,239,220 1,264,005 1,295,605
Parks & Recreation*** 10,207,910 10,661,795 10,875,031 11,092,532 11,369,845
River Market 1,174,745 1,198,240 1,222,205 1,246,649 1,277,815
Golf 2,288,313 2,334,079 2,380,761 2,428,376 2,489,085
Jim Dailey Fitness & Aquatics 909,546 927,737 946,292 965,217 989,348
Zoo 6,810,041 6,946,242 7,085,167 7,226,870 7,407,542
Fire ** 47,365,844 48,549,990 50,280,780 51,537,799 52,826,244
Police 70,548,138 72,200,877 73,644,894 75,648,174 77,501,547
Vacancy Reductions (6,000,000) (6,000,000) (6,000,000) (6,000,000) (6,000,000)
Transfers Out (including contingency) 12,564,924 12,816,222 13,072,547 13,333,998 13,555,179
201,644,229 205,493,036 206,559,982 210,006,367 213,958,901
Anticipated contingency/reserve 1,000,000 1,030,000 1,040,000 1,060,000 1,070,000
Ending Fund Balance * $21,460,635 $22,490,635 $23,530,635 $24,590,635 $25,660,635
Reserve Requirement
(10% of Revenues) $20,164,423 $20,549,304 $20,655,998 $21,000,637 $21,395,890
* 2016 Ending Fund Balance includes an estimated restricted reserve of $10,500,000.
** Includes the addition of 12 fire fighters in 2017 with the opening of the Southwest Little Rock Fire Station which is
scheduled for completion in 2017.
***Includes the addition of the West Central Community Center personnel and operations for a full year in 2017.
Street Fund
Beginning Balance $8,913,184 $8,913,184 $8,913,184 $8,913,184 $8,913,184
Plus: Est. Revenue 20,557,426 20,968,575 21,387,946 21,815,705 22,361,098
Less: Est. Expenses 20,557,426 20,968,575 21,387,946 21,815,705 22,361,098
Ending Balance $8,913,184 $8,913,184 $8,913,184 $8,913,184 $8,913,184
Reserve Requirement
(10% of revenue) $2,055,743 $2,096,857 $2,138,795 $2,181,570 $2,236,110
2016 - 2020 FORECAST
CITY OF LITTLE ROC
K
Return to Table of Contents
FY16 FY17 FY18 FY19 FY20
Adopted
Projected Projected Projected Projected
2016 - 2020 FORECAST
CITY OF LITTLE ROC
K
Fleet Fund
Beginning Net Position $4,004,442 $4,004,442 $4,004,442 $4,004,442 $4,004,442
Plus: Est. Revenue 12,714,282 12,968,568 13,227,939 13,492,498 13,829,810
Less: Est. Expenses 12,714,282 12,968,568 13,227,939 13,492,498 13,829,810
Ending Net Position $4,004,442 $4,004,442 $4,004,442 $4,004,442 $4,004,442
Reserve Requirement
(10% of revenues) $1,271,428 $1,296,857 $1,322,794 $1,349,250 $1,382,981
Vehicle Storage Facility
Beginning Net Position ($618,338) ($607,825) ($597,102) ($586,164) ($575,007)
Plus: Est. Revenue 1,370,305 1,397,711 1,425,665 1,454,179 1,490,533
Less: Est. Expenses 1,359,792 1,386,988 1,414,728 1,443,022 1,479,098
Ending Net Position ($607,825) ($597,102) ($586,164) ($575,007) ($563,572)
Reserve Requirement
(10% of revenues) $137,031 $139,771 $142,567 $145,418 $149,053
Waste Disposal Fund
Beginning Net Position $21,526,190 $22,538,624 $23,123,582 $23,389,507 $23,660,751
Plus: Est. Revenue 17,941,300 18,022,073 18,097,581 18,459,533 18,828,723
Less: Est. Expenses 16,928,866 17,437,115 17,831,656 18,188,289 18,552,055
Ending Net Position $22,538,624 $23,123,582 $23,389,507 $23,660,751 $23,937,419
Reserve Requirement
(15% of revenues) $2,691,195 $2,703,311 $2,714,637 $2,768,930 $2,824,308
Parking Garages
Beginning Net Position $449,126 $767,390 $767,390 $767,390 $767,390
Plus: Est. Revenue 2,570,250 2,621,655 2,674,088 2,727,570 2,782,121
Less: Est. Expenses 2,251,986 2,621,655 2,674,088 2,727,570 2,782,121
Ending Net Position $767,390 $767,390 $767,390 $767,390 $767,390
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.
Return to Table of Contents
Revenues
CITY OF LITTLE ROCK
2016 BUDGET SUMMARY
ALL FUNDS RESOURCES
$256,797,792
Street
Fund
8.01%
Fleet
Services
4.95%
Waste
Disposal
6.99%
General
Fund
78.52%
Vehicle Storage
Facility
.53%
Parking
Garages
1.00%
Return to Table of Contents
2014 2015 2015 2016 15/16 %
REVENUES: ACTUAL ADOPTED AMENDED ADOPTED DIFF CHANGE
Property Taxes * $26,685,437 $27,276,348 $27,276,348 $28,249,736 $973,388 3.57%
Sales Tax 96,445,300 96,684,815 99,389,815 101,575,420 2,185,605 2.20%
Business Licenses 6,369,630 6,451,900 6,451,900 6,413,500 (38,400) -0.60%
Mixed Drinks 2,197,458 2,285,600 2,285,600 2,313,000 27,400 1.20%
Building, Related Permits 2,514,811 2,289,050 2,047,050 2,060,100 13,050 0.64%
Intergovernmental* 7,002,433 7,002,433 7,686,788 7,686,800 12 0.00%
Park Revenue 446,045 429,300 402,300 421,800 19,500 4.85%
River Market 535,139 607,000 507,000 600,077 93,077 18.36%
Golf 920,545 977,297 800,147 805,900 5,753 0.72%
Jim Dailey Fitness and Aquati
c
Center
316,806 428,844 378,844 346,600 (32,244) -8.51%
Zoo 3,353,482 3,763,409 2,963,409 2,983,600 20,191 0.68%
Airport Reimbursement 3,152,211 3,183,700 3,159,100 3,222,200 63,100 2.00%
Salary Reimbursement 911 553,322 750,000 475,000 500,000 25,000 5.26%
Fines and Fees 2,984,703 3,161,210 2,769,844 2,812,371 42,527 1.54%
Utility Franchises 28,141,320 28,744,707 29,744,707 29,686,027 (58,680) -0.20%
Police Pension 427,902 - 320,000 330,000 10,000 n/a
Investment Income 345,454 200,000 200,000 225,000 25,000 12.50%
All Other 2,243,987 1,959,926 2,059,626 2,060,128 502 0.02%
Transfers In 7,039,103 7,994,672 7,994,672 9,351,970 1,357,298 16.98%
Carryover 550,000 550,000 (550,000) n/a
Total General Fund 191,675,088 194,740,211 197,462,150 201,644,229 4,182,079 2.12%
Other Budgeted Funds
Street 20,232,609 20,050,226 20,050,226 20,557,426 507,200 2.53%
Fleet Services 14,192,443 13,345,076 13,345,076 12,714,282 (630,794) -4.73%
Vehicle Storage Facility 1,376,663 1,382,410 1,382,410 1,370,305 (12,105) -0.88%
Waste Disposal 17,715,969 17,577,000 17,577,000 17,941,300 364,300 2.07%
Parking Garages 2,157,648 2,196,750 2,196,750 2,570,250 373,500 17.00%
Total Other Budgeted Funds 55,675,332 54,551,462 54,551,462 55,153,563 602,101 1.10%
Total All Budgeted Funds $247,350,421 $249,291,673 $252,013,612 $256,797,792 $4,784,180 1.92%
* Includes Property Tax and Pension Turnback funds associated with the Police and Fire Pension.
CITY OF LITTLE ROCK
2016 OPERATING REVENUES
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$0
$30,000,000
$60,000,000
$90,000,000
$120,000,000
2014 2015 2016
Sales Taxes Utility Franchises
All Other Property Taxes
General Government
Summary of Revenues
2014-2016
Return to Table of Contents
2014 2015 2016
ACTUAL ADOPTED ADOPTED
GENERAL FUND
PROPERTY TAX
Property Taxes 17,620,851$ 18,270,300$ 18,863,700$
Pension Property Taxes 7,489,299 7,484,100 7,782,200
Homestead Taxes 1,071,877 1,125,900 1,124,000
Property Taxes LR Port Authority 131,045 20,000 58,700
Act 9 Industry Payment 372,364 376,048 421,136
Total Property Taxes 26,685,437 27,276,348 28,249,736
SALES TAX
County Sales & Use Tax 39,929,600 40,045,900 42,291,520
City Sales Tax 53,295,912 53,896,600 56,279,000
State Tax Turnback 3,219,788 2,742,315 3,004,900
Total Sales Taxes 96,445,300 96,684,815 101,575,420
BUSINESS LICENSES
General Business Licenses 6,369,630 6,451,900 6,413,500
Mixed Drinks Licenses 2,197,458 2,285,600 2,313,000
Total Business Licenses 8,567,088 8,737,500 8,726,500
PERMITS
Building & Excavation Permits 1,491,444 1,287,500 1,081,800
Electrical Permits 351,278 318,300 329,400
Plumbing Permits 299,542 317,250 295,400
HVAC Permits 294,134 267,800 284,900
Wrecker Franchise 73,180 96,000 59,800
Burn Permits 5,233 2,200 8,800
Total Permits 2,514,811 2,289,050 2,060,100
INTERGOVERNMENTAL
Insurance Turnback 3,701,684 3,701,684 4,514,600
Police and Fire Pension Insurance Turnback 2,455,699 2,455,699 2,259,400
Police Supplement 168,600 168,600 173,400
Future Supplement (ACT 1373) 676,450 676,450 739,400
Total Intergovernmental 7,002,433 7,002,433 7,686,800
POLICE SERVICES
Police Report 393,831 394,000 373,300
False Alarm 61,090 100,000 90,000
Airport - Security Guards 1,876,333 1,926,500 1,918,400
Total Police Services 2,331,254 2,420,500 2,381,700
FIRE SERVICES
Airport-Fire Protection 1,275,878 1,257,200
1,303,800
Total Fire Services
1,275,878 1,257,200 1,303,800
PARK REVENUE
SWLR Community Complex 98,625 95,000 97,300
Athletics Fees 107,894 108,400 73,800
Pavilion Rental 54,292 56,400 51,000
Community Center & Miscellaneous Fees 139,615 119,700 149,800
Admissions Revenue 32,250 35,000 30,000
Miscellaneous Revenue 13,369 14,800 19,900
Total Park Revenue 446,045 429,300 421,800
CITY OF LITTLE ROCK
2016 OPERATING REVENUE
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2014 2015 2016
ACTUAL ADOPTED ADOPTED
CITY OF LITTLE ROCK
2016 OPERATING REVENUE
RIVER MARKET
Admissions Revenue 204,412 220,000 210,077
Space Rental 330,727 387,000 390,000
Total River Market Revenue 535,139 607,000 600,077
GOLF
Concessions Revenue 123,185 138,100 113,600
Green Fees 857,291 887,900 767,100
Equipment Rental 509,607 512,200 479,300
Merchandise Sales 81,149 95,000 88,000
Miscellaneous Revenue 10,113 4,900 18,700
Parks Contra Revenue (Debt Service) (660,800) (660,803) (660,800)
Total Golf Revenue 920,545 977,297 805,900
JIM DAILEY FITNESS & AQUATIC CENTER
Annual Membership 34,806 50,000 30,000
Monthly Membership 121,591 189,000 144,300
Daily Fees 65,030 82,100 73,100
Corporate Fees 190,443 190,400 205,000
Special Fees 5,146 4,800 5,800
Instructional Fees and Special Events 52,556 52,600 42,300
Miscellaneous 1,435 14,100 300
Parks Contra Revenue (Debt Svc) (154,200) (154,156) (154,200)
Total Jim Dailey Fitness & Aquatic Center 316,806 428,844 346,600
ZOO
Membership 495,215 510,000 474,000
Zoo Admissions 1,925,941 2,289,600 1,702,700
Concessions 557,870 564,600 470,000
Token Sales 180,732 213,200 198,200
Education 35,116 31,000 43,000
Special Events 209,082 195,700 205,000
Zoo Rentals 56,705 58,500 54,800
Merchandise Sales 358,882 368,200 306,000
Miscellaneous 27,040 25,700 23,000
Parks Contra Revenue (Debt Svc) (493,100) (493,091) (493,100)
Total Zoo Revenue 3,353,482 3,763,409 2,983,600
MISCELLANEOUS CHARGES FOR SERVICES
Crossing Guards-LRSD Reimbursement 708,537 699,100 710,800
911 Services Reimbursement 553,322 750,000 500,000
Total Miscellaneous Services 1,261,859
1,449,100
1,210,800
FINES
General Fines 1,816,303
Fines - Traffic 1,746,291 1,870,000
Fines - Criminal - Other 310,522 334,400
Probation Assessments 58,061 54,000
Additional Court Cost 19,458 19,500
Theft Diversion Class -
Fines - Parking 283,982 300,000 299,000
Fines - Child Passenger Protection 2,587 4,300
Fines - Environmental 18,376 16,000
Fines - Animal 16,715 20,000
Fines - Other 4,150
3,800 4,800
Drunk-O-Meter 3,942 4,000 700
Total Fines 2,464,083 2,626,000 2,120,803
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2014 2015 2016
ACTUAL ADOPTED ADOPTED
CITY OF LITTLE ROCK
2016 OPERATING REVENUE
FEES
Uniform Filing Fees/Court Costs 165,600
Rezoning Fees 53,974 50,000 61,400
Act 9 Admin Fees 4,510 4,510 4,600
Incident Report Fees 1,500 - 1,200
Civil Court Fees 72,131 74,000
Booking & Admin Fee - Pulaski County Jail - 2,600
Warrant Service Police 38,800
Writ Garnishment Fees 1,700
Community Service Fees 21,455 25,000 60,500
Miscellaneous Service Fees 82,218 101,700 70,968
Mobile Home Registration Fees 29,300 30,000 34,200
Animal Services 255,532 250,000 250,000
Total Fees 520,620 535,210 691,568
UTILITY FRANCHISE
Entergy 12,699,659 13,194,900 14,632,600
S W Bell 732,206 683,200 600,000
Local Landline Franchise Fees 229,921 240,700 209,600
Long Dist. Franchise Fees 792,030 730,000 797,500
Centerpoint Energy 3,739,870 3,800,000 3,007,500
Central Ark Water 3,167,049 3,345,300 3,445,000
LR Waste Water 4,975,993 4,992,500 5,192,800
Fiber Optics 1,691,019 1,591,800 1,886,600
Cable TV 1,870,664 1,925,600 1,673,100
Franchise Fee Contra (1,757,093) (1,759,293) (1,758,673)
Total Utility Franchises 28,141,320 28,744,707 29,686,027
POLICE PENSION
Suspended Employee Contributions 96,868
Police 10% Parking 28,825 30,000
LRPD Retirement 211,546 215,000
Income-Police Clearing 81,354 50,000
Pension Miscellaneous 9,309 35,000
427,902 - 330,000
INVESTMENT INCOME
Interest Income 218,352 200,000 225,000
Change in Fair Market Value 127,103
Total Investment Income 345,454 200,000 225,000
RENTS AND ROYALTIES
Tower Lease
267,739 257,196 222,149
Ground Leases 7,127 6,030 6,579
Amusement Park Leases 3,025 3,300 3,600
Total Rents and Royalties 277,891 266,526 232,328
MISCELLANEOUS INCOME
Contributions/Donations 308,867 250,000 250,000
Other Reimbursements 4,236
Insurance Reimbursement 104,464 300
Miscellaneous Revenue 385,070 250,000 403,700
Total Miscellaneous Revenue 802,636 500,300 653,700
Transfers In 7,039,103 7,994,672 9,351,970
Carryover from 2014 550,000
TOTAL GENERAL FUND REVENUE 191,675,088 194,740,211 201,644,229
Return to Table of Contents
2014 2015 2016
ACTUAL ADOPTED ADOPTED
CITY OF LITTLE ROCK
2016 OPERATING REVENUE
STREET FUND
ST Homestead Tax 310,875 319,100 326,800
1/2 County Road Tax 5,109,983 5,170,200 5,473,300
State Gas Tax Turnback 12,824,949 12,672,900 12,792,400
Street Repair Reimbursement 13,615 14,700 18,600
Insurance and Other Reimbursement 313,805 120,000 174,100
Interest and Change in Fair Market Value on Investments 64,416 38,600 57,500
Transfer In 1,594,968 1,714,726 1,714,726
TOTAL STREET FUND 20,232,610 20,050,226 20,557,426
FLEET INTERNAL SERVICE FUND
Fleet Labor 2,493,325 2,845,262 2,959,713
Fuel Fees 3,188,831 3,550,170 2,856,500
Compressed Natural Gas 81,712 168,920 180,400
Miscellaneous Sales 94,534 32,998
Motor Pool 11,292 8,932 12,000
Fleet Parts 3,121,798 3,378,090 3,366,325
Insurance 881,506 766,000 550,000
Fleet Management 920,784 1,153,623 1,264,544
Fleet Sublets 1,707,845 1,441,081 1,524,800
Interest and Change in Fair Market Value on Investments 11,607 - -
Capital Contribution 1,693,493
Gain/(Loss) on Sale of Assets (14,284)
TOTAL FLEET INTERNAL SERVICE FUND 14,192,443 13,345,076 12,714,282
VEHICLE STORAGE FACILITY
Licenses and Permits 18,459 16,300 19,010
Storage Fees 376,880 363,500 348,685
Wrecker Fees 368,354 426,610 426,610
Vehicle Auction Sale 452,129 446,400 446,400
Impound Administration 95,375 100,000 100,000
Vehicle Storage Miscellaneous
65,466 29,600 29,600
TOTAL VEHICLE STORAGE FACILITY 1,376,663 1,382,410 1,370,305
WASTE DISPOSAL ENTERPRISE FUND
Sanitation Fees 16,017,402 16,016,000 16,148,700
Landfill Fees 1,219,818 1,250,000 1,500,000
Methane Gas Revenue 128,888 95,000 50,000
Yard Waste 83,681 75,000 60,000
Compost Sale 63,566 80,000 69,400
Interest and Change in Fair Market Value on Investments 122,249 50,000 83,700
Miscellaneous Revenue 76,062 11,000 29,500
Capital Contribution 140,946
Gain/(Loss) on Sale of Assets (136,643)
TOTAL WASTE DISPOSAL ENTERPRISE FUND 17,715,969 17,577,000 17,941,300
Return to Table of Contents
2014 2015 2016
ACTUAL ADOPTED ADOPTED
CITY OF LITTLE ROCK
2016 OPERATING REVENUE
PARKING GARAGES
Business License - Auto/Truck 273,596 273,600 292,400
Street Repair Reimbursement 201,605 244,500 245,300
Parking Meters 385,380 394,400 445,200
Surface Lot Parking 93,117 93,000 95,000
Parking Deck Monthly 878,518 881,000 996,000
Parking Deck Daily 222,249 253,800 491,650
Parking Peabody 90,419 48,200
Interest and Change in Fair Market Value on Investments 12,765 7,800 4,700
Miscellaneous Income - 450
TOTAL PARKING GARAGES 2,157,648 2,196,750 2,570,250
GRAND TOTAL ALL FUND
S
247,350,421$ 249,291,67
3
$ 256,797,79
2
$
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City of Little Rock, Arkansas 2016 Operating Budget
REVENUE TRENDS
OVERALL
The City’s General Fund revenues are primarily comprised of sales and use taxes,
property taxes, utility franchise fees, fines and fees and revenues from various
licenses and permits. The largest source of revenue in the City’s General Fund is
sales and use tax, which contributes approximately 50% to the 2016 budget. The
2016 operating budget includes an increase in sales tax of 2.2% over the final
amended 2015 budget and 1.7% over 2015 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 2015 sales tax grew at a rate of 3.56%
over 2014 actuals. Change in monthly sales tax receipts compared to the same
period a year ago fluctuated from a high, with growth of 10% for April revenues to
a low, with a decline of 6.6% for May revenues. While growth continued to be
somewhat volatile from month to month, 2015 sales tax revenues grew in ten (10)
of twelve (12) months in comparison to the same month a year ago. Consumer
and business confidence has increased amid evidence of a decrease in
unemployment and an increase in spending and new investment. Low inflation
and lower consumer energy costs are anticipated to support sustained growth in
the local economy. The moderate increase in sales taxes revenues in 2015 are
partly attributed to a significant increase in retail development in Southwest Little
Rock. The impact of increasing internet sales and rebates of local sales tax on
business, governmental, and non-profit purchases in excess of $2,500 stifle local
tax growth in comparison to that of the State. In addition, state statute restricts the
level of tax information available to municipalities which makes revenue
forecasting very difficult.
The 2016 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. Prior to 2015, this
revenue was reflected as a year-end adjustment and was not included in the
%
REVENUES CHANGE
2012 Operating Revenues 180.2
2013 Operating Revenues 185.5 2.94%
2014 Operating Revenues 184.3 -0.65%
2015 Operating Revenues 194.7 5.64%
2016 Operating Revenues 201.6 3.54%
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City of Little Rock, Arkansas 2016 Operating Budget
annual operating budget. In 2016, the dedicated revenue of approximately $12.3
million is included in the General Fund budget. The projected change in operating
revenues is approximately 3.5% over the original 2015 operating budget and 2.1%
above the final amended 2015 budget.
Property taxes comprise approximately 14% of 2016 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
scheduled to occur in 2017. Personal property is reappraised annually by May 31.
The original charge for 2015 property taxes to be collected in 2016 reflects a 1.6%
increase over 2015.
Utility franchise fees comprise approximately 14.7% of 2016 General Fund
budgeted revenues. 2015 utility franchise revenues were 4.14% above 2014.
Overall, 2016 utility franchise fees are projected to be 1.3% higher than 2015
actual revenues but relatively flat from the final amended 2015 budget. The largest
factor in the decline was related to a very mild start to the 2015/2016 winter.
Weather plays a significant role in the majority of the annual franchise fee
revenues. The largest percentage changes experienced in 2015 were associated
with CenterPoint, Entergy, AT&T landline and Long Distance. The trend towards
households with only wireless phones continues to gain in popularity. Although
the rate of decline compared to previous years has slowed, local landline and long
distance franchise fee revenues continue to experience high single digit drops,
respectively. Telecommunication revenues are expected to further decrease as
wireless communication continues to increase market share. The largest dollar
changes experienced in 2015 were associated with Entergy (electric utility),
CenterPoint Energy (gas utility), Comcast, and Central Arkansas Water. Although
the summer of 2015 was warmer than the previous year, Entergy usage increased
only 1.39% with revenues increasing significantly at 12.2% or approximately
$1,553,240 from 2014. A portion of the increase in revenue was associated with
a 3.4% rate increase approved by the Arkansas Public Service Commission on
January 15, 2015. The mild winter of 2014/2015 and a slight decrease in gas rates
resulted in a significant decrease in natural gas franchise fee revenues from 2014
levels. CenterPoint usage levels decreased 11.2% with a corresponding decrease
in revenues of 13.2% or approximately $493,300. Wastewater revenues were flat
with no increase in rates in 2015. Wastewater Utility announced a 4.75% increase
in rates for 2016 and subsequent base rate increases for the next several years
through 2021. A warmer and dryer summer of 2015 increased water consumption.
Central Arkansas Water and the Wastewater utility historically have experienced
significant reductions in water usage due to efficiencies in technology and
conservation efforts also. Of the City’s utility providers, only the Wastewater utility
is anticipated to have a rate increase in 2016. Entergy Arkansas and CenterPoint
Energy have announced that they were requesting rate increases from the
Arkansas Public Safety Commission (PSC) later in 2016, but these requests are
usually modified and reduced by the Commission.
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City of Little Rock, Arkansas 2016 Operating Budget
Licenses and permits comprise approximately 5.4% of 2016 General Fund
revenues. 2015 revenues from licenses and permits were flat compared to 2014
and are expected to decrease 2.5% in 2016, primarily from a reduction in building
and related permits. Business licenses and mixed drink supplemental fees grew
3.2%. Building and related permits were expected to drop to 2013 levels but
performed better because of continued commercial development near the I-30/I-
430 interchange. Building and related permits decreased 11.1% from 2014 but
increased approximately 2.63% from the amended budget. Fines and fee
revenues decreased approximately 11.2% compared to one year ago. The district
courts experienced a major system conversion in February 2015. There were
concerns about the transfer of historical data, which delayed the issuance of tickets
and warrants. Fines and Fees are projected to increase 6.1% from 2015 levels.
Parking fine revenue is expected to increase with five full-time parking technicians.
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 appraised value of
residential property is limited to a maximum increase of 5% annually,
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 are passed by local governments
and certified to the County Tax Collector, who bills and collects the tax. One
mill equals $1 in tax per $1,000 in assessed value.
A Little Rock resident living in the Little Rock School District is charged a
millage rate of 70.00.
Taxes are remitted to the City monthly by the Pulaski County Treasurer as
payments are received throughout the year.
The City tax levies the past two (2) years were as follows:
2014 Payable 2015 2015 Payable 2016
General Operation 5.00 5.00
Bond Retirement 3.00 3.00
Library System 5.20 5.10
Police & Firemen’s Pension 2.00 2.00
15.20 15.10
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City of Little Rock, Arkansas 2016 Operating Budget
The General Assembly exercised its homestead exemption authority with the
passage of Act 1598 of 2001 (Amendment 79). A homestead is a property which
is an owner’s principal place of residence. 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.
The City recently received notice of the original charge for 2015 property taxes to
be collected in 2016 which reflects an overall increase of 1.6%. The original charge
for the previous year increased 3.43%. The Pulaski County Treasurer’s Office is
experiencing a collection rate of approximately 96%, which includes collection of
delinquent taxes from previous years.
The dedicated one mill property tax levies for the Police and Fire Pension plans
are included in the General Fund budget. The revenue is collected in the General
Fund and is contributed directly to the Police and Fire Pension Funds. Prior to
2013, 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 $7,782,200 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 2016 budget anticipates $5.8 million in property tax collections
from this tax.
In addition to the City millage of 15.1 and the County road millage of 2.9, a Little
Rock property owner’s tax assessment for 2015 includes 5.60 mills levied by the
County and 46.40 mills levied for the Little Rock School District. The total millage
for a Little Rock property owner is 70.00 for 2015 property taxes payable in 2016.
The general operations 5.0 mill levy is the maximum rate allowable under state law
for general city operations. Property tax revenues include Act 9 Payments which
are payments in lieu of property taxes paid by certain industrial companies.
Carmeron Valve, Dillards, LM Wind Power Blades, Inc., Novus, Ringwood
Container, Sage V Foods, AR Aerospace, Welspun Pipes, Inc., Jacuzzi and
Windstream are companies which are scheduled to make Act 9 payments in 2016.
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 2016 from
this tax is $42,291,520, which represents a 2.25% increase over the anticipated
2016 year-end results at the time the budget was adopted and a 2.09% increase
over 2015 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
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City of Little Rock, Arkansas 2016 Operating Budget
included in the county sales tax projection are approximately $5,075,000, or 12%
annually. 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
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 $24,618,489 in 2015 The new 5/8-cent tax
dedicated to ongoing operations generated an additional $30,773,111 in revenue
in 2015 for a combined $55,391,600 in local sales tax for operations.
The 3/8-cent tax for capital projects generated $18,430,387 in 2015 and is
expected to generate $195.8 million over the ten (10) year period for capital
projects. The capital tax increased 3.26% over 2015 levels. 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
very 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
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City of Little Rock, Arkansas 2016 Operating Budget
sales tax forecasting. The report includes components that comprise negative
adjustments, such as refunds, rebates and corrections.
For 2015, the industries with the largest dollar increases in sales taxes were
specialty food stores, restaurants and bars, general merchandise stores and
grocery stores. The largest dollar decreases were associated with direct selling
establishments, natural gas distributions, and non-residential building
construction.
The local sales tax of 1.5% grew at a slightly higher rate of 3.93% than the county’s
sales tax growth rate of 3.74%. The projected revenue for 2016 from the local tax
for the General Fund is approximately $56,279,000 which represents a 2.25%
increase from anticipated 2015 year-end results at the time the budget was
adopted, and 1.60% over actual 2015 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
st
, based on
population. The General Fund turnback for 2016 was reduced from a revised
$15.25 to $15.00 per capita, or a 1.64% decrease. The Arkansas State Legislature
appropriated monies to be disbursed to county and local governments from the
surplus of the Property Tax Relief Fund. Prior to 2014, 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 $205,244. Each legislative
session can increase or decrease the appropriation dependent upon surpluses in
state funds. State turnback funds are expected to generate approximately $3
million dollars in General Fund revenue in 2016.
Month 2014 2015 2014 2015 2014 2015
January $9,666,249 $9,159,751 $594,574 $1,078,254 $3,671,283 * $3,951,881
February 8,610,433 9,140,973 908,314 865,620 1,889,235 2,055,766
March 8,864,931 9,768,891 838,838 440,228 1,889,914 2,053,376
April 9,090,103 8,905,034 1,005,050 1,199,955 1,889,914 2,149,095
May 9,684,676 9,840,348 1,108,430 479,664 1,889,593 2,056,092
June 9,380,094 9,870,152 1,151,947 515,640 1,889,914 2,056,559
July 10,386,237 9,996,770 1,049,503 1,242,957 7,436,193 ** 5,602,259 ***
August 9,310,017 9,465,188 1,153,167 482,196 2,056,571
1,815,712
September 9,483,760 1
0,122,119 1,084,170 495,609 2,052,581 2,032,276
October 9,763,094 9,866,819 1,042,826 521,754 2,056,449 2,019,156
November 9,282,963 9,604,610 923,264 527,387 2,056,540 2,031,292
December 9,054,076 9,198,070 755,209 471,203 2,054,946 2,032,218
Total $112,576,632 $114,938,724 $11,615,292 $8,320,466 $30,434,803 $29,855,681
* Includes $2 million appropriation from the Property Tax Relief Fund
** Includes $3,516,800.29 supplemental and $2 million appropriation from Category B of Budget Stabilization for
July 2014
***Includes $3,516,801.52 supplemental for July 2015
State Turnback
State Turnback Year-to-Date 2015 with 2014 Comparison (shaded blue)
Street Severance General
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City of Little Rock, Arkansas 2016 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 recently increased to a target
range of between 0.25% and 0.50%. Prior to December 2015, the rate has
remained at historically low levels since January 1, 2009. The Discount Rate
currently is 1%. Investment income for the General Fund increased only slightly
in 2015. Investment income before year-end fair market value adjustments was
approximately $222,260.
Securities held are short in duration, backed by the U.S. government and are
among the safest securities in the world. Short term rates remained steady
throughout 2015 but spiked in September and reminded slightly higher at the end
of 2015. Steady interest rates coupled with steady fund balances should increase
investment earnings only slightly in 2016. The City’s bank deposits are expected
to yield a favorable 0.53% in 2016 which is competitive with the current six-month
Treasury bill.
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
Month 2015 2014 2015 2014 2015 2014 2015 2014
January $48,260,965 $44,899,051 $42,805,543 $41,135,484 $91,066,508 $86,034,535 $12,222 $4,805
February 57,956,453 51,556,660 50,071,410 46,326,186 108,027,863 97,882,846 12,659 5,765
March 46,032,300 41,142,676 41,404,634 37,596,230 87,436,935 78,738,906 19,161 5,571
April 46,694,339 44,819,678 42,176,819 41,824,879 88,871,158 86,644,557 15,459 6,185
May 52,104,723 48,373,032 46,560,371 43,431,803 98,665,094 91,804,835 4,827 6,011
June 49,711,589 45,121,494 44,369,398 40,770,568 94,080,987 85,892,061 25,867 7,080
July 50,358,675 50,985,699 44,565,666 45,660,838 94,924,341 96,646,537 18,804 7,291
August
51,846,227 48,591,520 47,174,793 44,364,160 99,021,020 92,955,680 16,649 7,038
September 50,366,202 48,279,490 48,072,222 43,224,258 98,438,424 91,503,748 17,771 9,120
October 50,569,467 50,649,942 46,609,011 45,482,360 97,178,477 96,132,302 18,511 8,604
November 49,449,818 48,903,456 46,067,600 44,043,654 95,517,418 92,947,110 17,009 19,648
December - 49,348,276 - 44,623,076 0 93,971,352 - 14,221
Total $553,350,758 $572,670,974 $499,877,467 $518,483,496 $1,053,228,225 $1,091,154,469 $178,939 $101,339
Averages $50,304,614 $47,722,581 $45,443,406 $43,206,958 $95,748,020 $90,929,539 $1,667 $8,445
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. Averages are based on 12 months.
Source: Debbie Rogers, Office of State Treasurer
Local Option Sales and Use Tax in Arkansas
Sale and Use Tax Year-to-Date 2015 with 2014 Comparison (shaded blue)
Municipal Tax County Tax Total Tax Interest
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City of Little Rock, Arkansas 2016 Operating Budget
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
Overall franchise fee revenues in 2015 were 4.14% higher than 2014 levels.
CenterPoint Energy, the gas utility, experienced significant revenue decreases
totaling over $493,000 (13.2%) due to the mild winter of 2014/2015 and the
corresponding harsh winter of 2013/2014. The mild and short winter decreased
usage levels by 11.2%. The winter of 2015/2016 is forecasted to be affected by a
strong El Nino weather pattern with more precipitation than usual in the south
although temperatures could remain higher than normal which could lead to
reduced revenues from heating bills.
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. CenterPoint
reports its natural gas costs to the Arkansas Public Service Commission at the end
of October each year. Those rates are passed along to customers with no profit
going to the utility. Gas revenues are expected to be 7.4% lower than actual 2015
levels and 19.6% lower than 2014 levels. The significant lowered estimates are a
result of lowered estimated gas cost prices. Increased natural gas reserves have
hit a record high level for the second year in a row. Sustained low prices for oil
and natural gas are anticipated to reduce the reserves in 2016. Certain franchise
fee revenues, such as Entergy, CenterPoint, and Central Arkansas Water are
directly impacted by the weather.
On January 13, 2015, the Arkansas Public Service Commission approved a 3.4%
rate increase for Entergy resulting from a recalculation in rates to address an
earlier $67.8 million shortfall. Although the 2015 summer was warmer than the
previous year with usage levels up 1.4%, the recalculated adjustment along with
an increase in other riders toward the end of the year, increased revenues 12.2%
or $1,553,240 more than 2014. The 2016 budgeted amount for Entergy is 2.66%
higher than 2015 levels due to an expected increase in the PCA rider. In 2015,
Entergy requested a rate increase from the Arkansas Public Service Commission
for improvements to its infrastructure and the purchase of one-fourth of a natural
gas plant. The Commission will be considering a rate increase of 8.4% in April
2016. However, Entergy says it is decreasing fuel costs that will most likely offset
the impact of the rate increase it is seeking. The decreased fuel costs should result
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City of Little Rock, Arkansas 2016 Operating Budget
in a 7.1% decrease on bills. The net rate increase should be $1.30 on a $100
monthly bill.
Central Arkansas Water (CAW) Board of Commissioners has announced that they
plan to raise rates in 2017 and 2018. Officials said that the increases will raise an
average customer’s rate by 8.9% both years. An average customer is considered
to be one that uses about 650 cubic feet of water per month and pays a monthly
water bill of $13.10. Other than wholesale customers, no rate adjustments are
planned for 2016. A warmer and dryer summer in 2015 increased water
consumption. These factors led to an increase in water revenues of approximately
$156,000 or 4.92% from 2014 levels. An on-going national trend is that water
consumption continues to decrease due to water saving appliances and
conservation measures, but weather is still the most significant factor. Central
Arkansas Water has forecasted an increase of approximately 3% in 2016
revenues, anticipating a more typical Arkansas summer with high temperatures
and dry conditions.
Little Rock Wastewater revenues were consistent from the previous year with no
significant changes. There was no announced rate increase for 2015, however,
Little Rock Wastewater issued debt in 2015 in the amount of $160,070,000 to
refund six (6) outstanding bond issues. The scheduled rate increase for 2016 is
4.75%. In addition, there are scheduled rate increases of 4.0% for 2018 and 6.0%
for 2019 to pay for the expansion of storage facilities and a pump station upgrade.
Scheduled rate increases were implemented to comply with the terms of the Sierra
Club lawsuit to reduce sanitary sewer overflows in Little Rock. The additional
revenue will be used to secure a $61 million loan from the Arkansas Natural
Resources Commission. As a result of the rate increase in 2016, revenues are
projected to increase by approximately $215,000 in 2016.
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City of Little Rock, Arkansas 2016 Operating Budget
Franchise fee revenues from local land line companies continue to decline from a
peak in 1998. For example, AT&T franchise fees were $2.6 million in 1996 and
only $652,000 in 2015. This trend is expected to continue in the foreseeable future,
with more customers migrating from utilization of a home phone (land line) and a
mobile phone to only a mobile phone. Revenue from local land line providers
declined 9.32% in 2015 and are expected to further decrease 7.2% in 2016. The
decline could be sharper but many alarm users still maintain a land line to operate
their security system.
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 decreased 0.92% in
2015. Long distance revenue is projected to remain steady in 2016 as a result of
effective collection efforts towards the numerous smaller telecommunication
companies.
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. Overall, fiber optics and cable franchise
revenues decreased 1.31% in 2015. Windstream revenues for 2015 increased
5.63% while AT&T U-Verse franchise fees increased by 11.01% and Comcast
Cable declined 6.31%. Fiber optic companies rarely announce anticipated rate
increases in advance of the actual rate change. Cell phone, alarm system
revenues and Internet usage are not included in the franchise agreement. Annual
increases in Fiber Optic service fees are expected to be offset by customers
foregoing the cable companies and receiving all of their communications including
television via wireless or broadband connections. Fiber optic forecasted revenues
are projected to decline 1.35% for 2016.
Franchise fee revenues for fiscal year 2016 are forecasted to be 1.3% above 2015
receipts and relatively flat from the amended 2015 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.
SW Bel (AT&T) 0.00%
Entergy 0.00%
Long Distance 0.00%
Local Land Lines 0.00%
CenterPoint 0.00%
Central AR Water 0.00%
Fiber Optics 0.00%
Waste Water Utility 4.75%
Announced Utility Rate Increases for 2016
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City of Little Rock, Arkansas 2016 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 2015 license fees increasing 1.14% to over $6.44 million. The
increase of approximately $72,400 for 2015 is attributed to a steady local economy
and aggressive collection of delinquent accounts which includes programs to
locate businesses operating without a license. In 2015, the Treasury Management
Division implemented an electronic notification system that reminds business
owners of upcoming deadlines such as assessments, due dates, etc. via email
notifications. These email reminders should reduce the amount of penalty fees
associated with delinquent business licenses. 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. 2016 business license
revenue should be flat or experience a slight decrease as a result of the new
notification system.
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. 2015 mixed drink revenue was significantly above 2015 by 9.1%. 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 2016
budget anticipates an increase of approximately 1.2% over the 2015 amended
budget.
BUILDING AND RELATED PERMITS
Building and related permits, which include electrical permits, plumbing permits,
and heating ventilation and air conditioning (hvac) permits, were approximately
11.1% below 2014 but 9.1% over the 2015 amended budget. Lower building and
related permits revenues were expected from the record construction that occurred
in 2014. A large portion of the increase in 2015 was related to large one-time
commercial construction projects such as the Gateway Mall, next to the Bass Pro
Shop in Southwest Little Rock and the FedEx Distribution Center. Commercial
permits pulled for tenants of the Gateway Mall continued in 2015. 2016 building
permits are expected to decline approximately 8%. The City’s Planning and
Development Department forecasts smaller commercial construction projects with
no large retail centers anticipated. The Department expects more hotels and multi-
family complexes to be built in 2016. Residential construction is projected to
remain stagnant. Continued favorable interest rates should continue to spur
commercial construction activity in Little Rock.
FINES
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City of Little Rock, Arkansas 2016 Operating Budget
Fines and related fees comprise 1.4% of the 2016 budget. 2015 fines and fees
were approximately $335,000 or 11.2% below the previous year. Traffic and
parking fine revenues continued to be the main contributors to the decrease.
Parking fine revenues decreased 11.3% from one year ago. For the first time in
five years, Parking Enforcement will be operating with five full-time parking
technicians which is expected to increase parking fine revenues to 2013 levels.
The net result of a full staff is projected to increase revenues approximately 19%
in 2016. The district courts experienced a major system conversion in February
2015. There were concerns about the transfer of historical data, which delayed
the issuance of tickets and warrants. A deficiency of the new court management
system is the division of revenue between the three district courts. Staff is working
with the Administrative Office of the Courts to segregate the revenues of the three
courts for future analysis. 2016 Fines and Fees revenues are expected to increase
6.1% from 2015.
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. The 2016 General Fund parks and Zoo budget includes an
increase of approximately 1% or $40,000 from 2015 actuals. With no schedule fee
increases for the golf courses, tennis centers, community centers or the Zoo, 2016
revenues were forecasted from 2015 actuals with no significant revenue increase
in park related revenues.
Excluding transfers in and donations, Zoo revenues decreased approximately
8.9% or $343,862 from one year ago. Actual revenues were 15.9% below the
original 2015 budget but 3.74% above the amended budget. Similar to park
revenues, Zoo revenues are heavily dependent on weather conditions. The early
spring months of April, May and June are the peak months for the Zoo because of
the mild temperatures. Zoo admissions in April, May and June were down 12.8%
compared to
the same
period a year
ago. The drop
is attributed to
significant
rainfall and
flooding that
extended into
June. Annual
Zoo
memberships
are less
dependent on
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City of Little Rock, Arkansas 2016 Operating Budget
weather and increased 1.8%. Zoo admissions decreased 12.3% and Zoo
concessions decreased 15.4%. Overall, 2016 Zoo revenues are projected to be
consistent with the 2015 Amended Budget and approximately 1.7% lower than
2015 actual revenues. There were no fee increases scheduled for 2016. The
forecast is conservative due to the dependency on weather conditions. However,
the opening of a new Arkansas Farms exhibit could stimulate a growth in
attendance.
The City operates
three (3) public golf
courses and relies
heavily on greens
fees and
concession
revenues to
operate these
courses.
Historically, March
is the start of the
busy season for
golf courses.
Similar to Zoo revenues, significant rainfall during the busiest months reduced
revenues in 2015. Excluding the debt service contribution, overall golf revenues
were 4.3% below 2014 levels. 2015 Rebsamen Golf revenues decreased
approximately 9%. War Memorial revenues actually increased 2.81% from one
year ago and Hindman Golf Course decreased 4.3% With no announced rate
increases, the golf courses are projected to maintain consistent revenues for
2016.
AIRPORT REIMBURSEMENT
The Little Rock National Airport reimburses the City for expenses related to police
and fire protection. In 2015, airport police reimbursements decreased 1.9% to
$1.84 million and airport fire reimbursements increased 1.8% to $1.28 million.
Staffing levels should be consistent with 2015 but airport police overtime is
expected to increase approximately $185,000.
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. The passage of Constitutional Amendment No. 1 in the general
election of 2012 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. 2015 revenues were 0.43% lower than 2014, which
is attributed a reduction in number of gasoline gallons consumed. Gas turnback
funds have been trending downward as a result of lower gas consumption
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City of Little Rock, Arkansas 2016 Operating Budget
associated with more fuel efficient automobiles. The State Highway Department’s
turnback projection for 2016, including gas tax, severance tax and sales tax is
$12.79 million. The 2016 Street Fund turnback appropriation increased from a
revised $64.75 to $65.00 per capita, a 0.39% increase. The 2016 street turnback
estimate includes proceeds from the new highway 1/2-cent sales tax and
severance tax on natural-gas. Currently, approximately 4% of the turnback is
attributed to the natural gas severance tax.
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 $11.2
million (excluding Excess Commissions) toward 2015 debt service on the
outstanding bonds.
WASTE DISPOSAL
The 2015 Waste Disposal charges for services revenues increased 1.41%
compared to 2014. Landfill fees increased over 16% from 2014 levels. The landfill
increase is attributed to two large customers that are receiving volume discounts.
In addition, an increase in gate fees at competing landfills and the opening of a
new Class 4 cell contributed to the increased revenue. Revenues from methane
gas production has steadily decreased as the exclusive vendor continues to have
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City of Little Rock, Arkansas 2016 Operating Budget
equipment issues. Compost revenues are also declining as more residents are
composting in their backyards.
The monthly residential rate for sanitation pickup remained at $22.02. There are
approximately 58,200 households currently receiving garbage collection services.
No rate increases are scheduled for 2016. In addition, approximately 280
commercial vendors pay an average rate of $33.37 a month for waste disposal
services. The 2016 budget for sanitation fees of approximately $16.15 million is in
line with 2015 actual results. Landfill fees are expected to generate approximately
$1,500,000 in 2016 which is an increase of 5.81%. Methane gas captured by the
landfill is piped to a single vendor and is expected to generate $50,000 in annual
revenues.
VEHICLE STORAGE
Vehicle Storage revenues are generated from storage fees, wrecker fees, and
auction sales. These revenue sources contributed approximately 88% of total
2015 revenues, but declined 11.3% from one year ago. Overall Vehicle Storage
revenues decreased 13%. The number of wrecker tows in 2015 was 238 less than
the same period one year ago. Fewer vehicles towed results in lower storage fees
and wrecker fees and reduced the number of vehicles available for auction. The
2016 overall revenue budget is 14.5% higher than 2015 actuals. The daily storage
fees were increased from $37 to $40 a day with an increase in projected revenue
of $45,400. The average sales price per vehicle auctioned in 2015 was $569.60.
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City of Little Rock, Arkansas 2016 Operating Budget
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 RiverMarket Parking Garage. In addition to garage fees,
annual business license fees received from the rental and/or leasing of
automobiles and trucks, parking meter revenues, and street repair fees collected
from utility companies are pledged to debt service on the bonds issued to construct
the parking garages. Overall parking garage revenues were 16.3% higher in 2016
than 2015. . Monthly revenues from the Statehouse and the RiverMarket Garages
were 19.7% higher in 2015. The majority of this increase is attributed to the
RiverMarket Garage which was up over 26% from last year. The parking garage
added two new monthly customers in 2015. Daily revenues from both garages
increased 8.9% with the majority of that increase attributed to the Second and Main
Garage which has experienced increased parking due to the growing popularity of
the RiverMarket district and an overall reduction in available parking spaces
downtown.
Street cut revenues increased approximately $93,000 with the majority of this
increase coming from Little Rock Wastewater, JLC Communications and Central
Arkansas Water street repairs and maintenance in the City’s right-of-way. Overall
parking Garage Fund revenues are expected to increase approximately 2.5%
compared to one year ago.
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General Fund Revenues
Sources and Trends
2011-2016
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%.
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Expenditures
CITY OF LITTLE ROCK
2016 BUDGET SUMMARY
ALL FUNDS EXPENSES
$255,456,581
Street
Fund
8.05%
Fleet
Services
4.98%
Waste
Disposal
6.63%
General
Fund
78.93%
Vehicle Storage
Facility
.53%
Parking
Garages
.88%
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2014 2015 2015 2016 15/16 %
GENERAL FUND ACTUAL ADOPTED AMENDED* ADOPTED DIFF CHANGE
General Administrative $25,830,908 $28,062,042 $27,439,556 $29,977,808 $2,538,252 9.25%
Board of Directors 322,119 342,027 342,064 342,818 754 0.22%
Community Programs 461,520 423,578 402,143 427,559 25,416 6.32%
City Attorney 1,671,152 1,836,901 1,737,560 1,939,007 201,447 11.59%
District Court First Division 1,291,042 1,405,790 1,396,226 1,410,338 14,112 1.01%
District Court Second Division 1,232,380 1,248,245 1,281,588 1,365,334 83,746 6.53%
District Court Third Division 607,294 626,782 639,286 627,195 (12,091) -1.89%
Finance 3,070,989 3,204,124 3,142,989 3,407,407 264,418 8.41%
Human Resources 1,653,539 1,673,177 1,771,481 1,810,554 39,073 2.21%
Information Technology 4,096,076 4,679,784 3,898,233 4,843,151 944,918 24.24%
Planning Development 2,134,460 2,564,192 2,174,153 2,566,299 392,146 18.04%
Housing & Neighborhood Programs 4,726,526 5,790,389 4,950,893 5,866,198 915,305 18.49%
Public Works 1,050,059 1,159,922 1,049,223 1,191,100 141,877 13.52%
Parks & Recreation 9,051,022 9,958,932 9,170,196 10,207,910 1,037,714 11.32%
River Market 1,227,229 1,209,164 1,209,164 1,174,745 (34,419) -2.85%
Golf 2,376,312 2,308,904 2,397,757 2,288,313 (109,444) -4.56%
Jim Dailey Fitness and Aquatic Center 874,928 901,127 876,776 909,546 32,770 3.74%
Zoo 6,546,205 6,733,727 6,109,593
6,810,041 700,448 11.46%
Fire 45,464,926 46,232,253 46,475,323 47,365,844 890,521 1.92%
Police 66,191,838 68,885,072 66,673,664 70,548,138 3,874,474 5.81%
Vacancy Savings (6,000,000) (6,000,000) (6,000,000) N/A
Sub-total General Operating 179,880,525 183,246,132 183,137,868 189,079,305 5,941,437 3.24%
TRANSFERS OUT/OTHER EXPENSES
Transfer out to Street Fund 1,082,000
1,082,000 1,082,000 1,082,000 - 0.00%
Special Projects/PIT 9,300,111 9,412,079 12,242,282 10,482,924 (1,759,358) -14.37%
Contingency/Reserve 550,000 1,000,000 1,000,000 1,000,000 - 0.00%
Sub-total of Transfers Out 10,932,111 11,494,079 14,324,282 12,564,924 (1,759,358) -12.28%
TOTAL GENERAL FUND 190,812,636 194,740,211 197,462,150 201,644,229 4,182,079 2.12%
OTHER FUNDS
Public Works - Street 17,166,207 20,050,226 20,050,226 20,557,426 507,200 2.53%
Fleet Services 12,688,818 13,294,275 13,447,467 12,714,282 (733,185) -5.45%
Vehicle Storage Facility 1,332,818 1,359,144 1,359,144 1,359,792 648 0.05%
Waste Disposal 15,419,241 17,127,479 17,127,479 16,928,866 (198,613) -1.16%
Parking Garages 2,178,024 2,196,750 2,196,750 2,251,986 55,236 2.51%
Sub-total Other Operating Funds 48,785,108 54,027,874 54,181,066 53,812,352 (368,714) -0.68%
TOTAL ALL FUNDS 239,597,744$ 248,768,085$ 251,643,216$ 255,456,581$ 3,813,365$ 1.52%
* The 2015 Amended Budget includes a reduction in departmental budgets for vacancy savings achieved throughout the year.
Vacanc
y
savin
g
s represents savin
g
s from authorized but unfilled positions. The 2015 vacanc
y
savin
g
s
g
oal was full
y
realized
.
CITY OF LITTLE ROCK
2016 OPERATING & OTHER BUDGETED EXPENDITURES
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$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
2014 2015 2016
Police Fire
All Others General Administration
Transfers Parks & Recreation
General Government
Summary of Appropriations
2014-2016
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2014 2015 2016
CATEGORY Actual Budget Budget
Salaries Wages and Employee Benefits $138,522,805 $139,939,883 $143,834,450
Supplies and Materials 6,288,340 6,338,170 6,235,034
Repairs and Maintenance 6,587,136 7,093,723 7,254,786
Contractual 21,421,431 21,789,639 22,540,429
Capital Outlay 605,620 370,000 253,000
Debt Service 6,455,192 7,714,717 8,961,606
Transfers 10,932,111 11,494,079 12,564,924
Total Expenditures $190,812,635 $194,740,211 $201,644,229
Staffing Level 1,708 1,722 1,737
Ratio 8.95 8.84 8.61
GENERAL FUND SUMMARY
EXPENDITURES BY CATEGORY
8.40
8.60
8.80
9.00
2014 2015 2016
STAFFING LEVEL PER MILLION DOLLARS BUDGETED
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2014
A
ctual
Expend.
2015
A
dopted
Budget
2016
A
dopted
Budget
GENERAL FUND
GENERAL ADMINISTRATIVE
101001 City Cler
k
196,070$ 190,541$ 206,270$
101002
A
dministrative & General 19,484,159 21,480,968 23,209,560
101003 Employee Benefits 4,311,705 4,514,550 4,341,500
101004 Racial and Cultural Diversit
y
158,723 154,688 156,970
101005 Mayo
r
342,263 276,689 512,902
101006 City Manager Administration 959,271 1,085,126 1,106,268
101007 Emergency Management 74,790 64,162 56,282
101008 Small & Minority Women Owned Bus. Dev. 50,740 53,443 98,598
101009 Little Rock Television 253,187 241,875 289,458
Total General Administrative 25,830,908 28,062,042 29,977,808
BOARD OF DIRECTORS
101100 Board of Directors 322,119 342,027 342,818
COMMUNITY PROGRAMS
101501
A
dministration 371,809 334,441 337,100
101503 Operations 89,711 89,137 90,459
Total Community Programs 461,520 423,578 427,559
CITY ATTORNE
Y
101801 City Attorne
y
1,671,152 1,836,901 1,939,007
LITTLE ROCK DISTRICT COURT
102101 District Court First Division 1,291,042 1,405,790 1,410,338
LITTLE ROCK DISTRICT COURT
102201 District Court Second Division 1,232,380 1,248,245 1,365,334
LITTLE ROCK DISTRICT COURT
102301 District Court Third Division 607,294 626,782 627,195
FINANCE
102501
A
dministration 586,882 579,508 609,245
102515 Budget 166,062 175,177 178,156
102520 Internal Audit 167,918 170,225 247,715
102530
A
ccounting and Reporting 499,804 539,657 586,458
102531
A
ccounts Payable 304,437 341,316 336,100
102535 Payroll 204,822 212,409 213,557
102540 Treasury Management 557,022 609,081 619,110
102550 Purchasing 303,982 240,909 311,442
102555 Print Shop 17,060 65,517 35,159
102560 Grants Management 263,000 270,325 270,465
Total Finance 3,070,989 3,204,124 3,407,407
HUMAN RESOURCES
102701 Human Resources 1,653,539 1,673,177 1,810,554
INFORMATION TECHNOLOG
Y
103001
A
dministration 867,441 1,010,105 935,373
103010
A
pplication Programming 1,158,395 1,376,331 1,409,061
103030 Networking 2,070,240 2,293,348 2,498,717
Total Information Technolog
y
4,096,076 4,679,784 4,843,151
CITY OF LITTLE ROCK
2016 OPERATING EXPENSES
121
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2014
A
ctual
Expend.
2015
A
dopted
Budget
2016
A
dopted
Budget
CITY OF LITTLE ROCK
2016 OPERATING EXPENSES
PLANNING AND DEVELOPMENT
103301
A
dministration & Budget 269,346 305,083 312,278
103310 Planning 319,566 440,589 461,908
103320 Zoning & Subdivision 720,034 850,885 853,160
103330 Building Codes 825,515 967,635 938,953
Total Planning and Development 2,134,460 2,564,192 2,566,299
HOUSING AND NEIGHBORHOOD PROGRAMS
103501
A
dministration 270,836 369,781 367,920
103510
A
nimal Services 955,909 1,209,089 1,287,459
103520 CDBG - Housing Programs 971 14,367 9,873
103530 Neighborhood Programs 2,282,759 2,936,131 2,951,115
103539 Neighborhood Alert Centers 790,623 791,325 782,304
103540 Neighborhood Resource Cente
r
185,000 231,506 235,757
103550 Environmental Services 240,428 238,190 231,770
Total Housing and Neighborhood Programs 4,726,526 5,790,389 5,866,198
PUBLIC WORKS
104010 Building Services 1,050,059 1,088,666 1,118,163
104020
A
sset Management - 71,256 72,937
Total Public Works 1,050,059 1,159,922 1,191,100
PARKS AND RECREATION
104501
A
dministration 372,928 448,472 465,054
104503 Design Scheduling 325,594 312,062 316,480
104510 Resources Administration 347,585 455,154 462,513
104511 Cultural Museum 179,370 199,896 201,338
104512 Therapeutic 127,498 174,482 175,350
104521 Development and Maintenance 142,251 99,794 139,349
104522 Operations and Improvement Development 1,007,668 1,119,932 1,113,805
104523 Park Maintenance 2,452,202 2,472,819 2,312,303
104524 Horticulture 786,502 950,727 1,073,327
104525 Urban Forestr
y
368,269 509,081 514,621
104530 Recreation Administration 187,882 155,774 159,427
104531 Community Center Administration 104,040 113,418 105,545
104532 Dunbar Community Cente
r
459,278 447,420 448,680
104533 East Little Rock Recreation Cente
r
79,818 79,852 85,135
104534 Senior Programs 70,417 102,900 103,335
104536 Southwest Community Cente
r
608,998 647,196 611,856
104537 Stephens Community Cente
r
269,803 256,282 245,332
104538 The Centre at University Park 259,201 297,195 337,166
104539 West Central Community Cente
r
- 136,680 350,273
104556
A
thletics/Playgrounds 587,864 606,794 608,403
104557 Tennis Center Operations 263,282 289,935 293,526
104558 N.W. Hill Community Comple
x
50,572 83,067 85,092
Total Parks and Recreation 9,051,022 9,958,932 10,207,910
RIVER MARKET 1,227,229 1,209,164 1,174,745
GOLF
104701
A
dministration 94,187 94,927 96,990
104710 Rebsamen Golf Pr
o
468,742 433,183 435,081
104711 Rebsamen Golf Maintenance 543,448 519,608 496,782
104712 Rebsamen Pro Golf Concessions 96,501 77,520 88,787
104720 War Memorial Golf Pr
o
291,383 284,502 286,452
104721 War Memorial Golf Maintenance 309,067 315,714 303,827
104740 Hindman Pro Golf 310,792 324,015 326,691
104741 Hindman Golf Maintenance 262,191 259,435 253,703
Total Golf Fund 2,376,312 2,308,904 2,288,313
122
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2014
A
ctual
Expend.
2015
A
dopted
Budget
2016
A
dopted
Budget
CITY OF LITTLE ROCK
2016 OPERATING EXPENSES
JIM DAILEY FITNESS AND AQUATIC CENTER 874,928 901,127 909,546
ZOO
106501 Zoo Administration 347,044 381,953 563,822
106510 Zoo Concessions 401,074 368,343 382,783
106520 Zoo Education 284,191 384,918 381,787
106530 Zoo Gift Shop 262,307 270,077 288,119
106540 Zoo Membership 73,768 68,215 68,234
106550 Zoo Special Events 128,787 108,297 103,430
106560 Zoo Marketing & Promotions 497,672 449,970 349,485
106570 Zoo Facilities Operation 2,012,892 2,051,227 1,976,590
106580
A
nimal Management 2,198,434 2,312,555 2,354,969
106590 Visitor Service Administration 340,036 338,172 340,822
Total Zoo Fund 6,546,205 6,733,727 6,810,041
FIRE
105101
A
dministration 977,113 1,069,476 1,380,344
105102 Fire Pension 5,584,264 5,581,664 5,754,200
105120 Fire Suppressing and Rescue 36,972,425 37,664,970 37,417,710
105130 Fire Prevention - Investigation 521,381 515,932 931,087
105140 Fire Training 506,020 490,762 603,071
105145 Fire Training Facilit
y
499
105150 Crash Fire Rescue - Airport 903,224 909,449 1,279,432
Total Fire 45,464,926 46,232,253 47,365,844
POLICE
105201
A
dministration 3,038,385 3,238,656 2,754,963
105202 Police Pension 6,633,686 6,203,185 6,530,200
105210 Internal Affairs 4,684
105215 Organized Crime - Intelligence 5,308,626 4,867,077 4,748,533
105220 Training and Crime Prevention 2,796,916 4,254,310 4,661,074
105225 Detectives 5,500,884 5,783,778 6,159,198
105230 Downtown Patrol 10,977,447 11,058,451 12,094,134
105235 Southwest Patrol 8,909,839 9,321,418 7,520,596
105240 Special Operations 697 4,097,855
105245 WW Willams Northwest Substation 10,209,313 10,633,826 9,659,611
105250
A
irport Police 2,096,875 1,751,517 1,829,448
105255 Police Records Support Service 7,440,654 7,684,011 6,399,446
105260 Communication Cente
r
3,278,516 4,088,843 4,088,396
Total Police 66,191,838 68,885,072 70,548,138
Less Vacancy Reduction (6,000,000) (6,000,000)
General Fund Operating Total 179,880,525 183,246,132 189,079,305
TRANSFER/OUT OTHER EXPENSES
Transfer out to Street Fund 1,082,000 1,082,000 1,082,000
Special Projects/PIT 9,300,111 9,412,079 10,482,924
Contingency/Reserve 550,000 1,000,000 1,000,000
Sub-total 10,932,111 11,494,079 12,564,924
GENERAL FUND TOTAL 190,812,636 194,740,211 201,644,229
123
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2014
A
ctual
Expend.
2015
A
dopted
Budget
2016
A
dopted
Budget
CITY OF LITTLE ROCK
2016 OPERATING EXPENSES
PUBLIC WORKS - STREET
204001
A
dministration 993,794 1,116,215 919,475
204002 Operations Administration 575,599 892,662 871,866
204003 Street and Drainage Maintenance 7,434,061 9,385,249 9,759,212
204005 Storm Drain Maintenance 809,776 970,330 966,449
204006 Work Pool 108,783 188,669 159,943
204007 Resource Control and Scheduling 378,794 399,335 390,524
204008 Control Devices 822,003 912,765 913,549
204010 Signals 1,050,326 1,048,178 1,131,065
204015 Parking Meters 105,551 107,143 108,463
204020 Civil Engineering 1,317,466 1,472,255 1,753,945
204025 Traffic Engineering 3,355,224 3,280,654 3,300,304
204030 Parking Enforcement 214,830 276,771 282,631
Total Street Fund 17,166,207 20,050,226 20,557,426
FLEET SERVICES
600001
A
dministration 832,863 676,715 763,367
600011
A
cquisition & Disposal 7,068,199 8,109,464 6,607,236
600020 Financial Management 453,739 729,618 726,891
600031 Maintenance Administration 4,334,017 3,778,478 4,616,788
Total Fleet Services 12,688,818 13,294,275 12,714,282
V
EHICLE STORAGE FACILITY 1,332,818 1,359,144 1,359,792
WASTE DISPOSAL
603101
A
dministration 1,965,114 1,638,137 1,589,447
603110 Collection 10,080,601 11,079,966 10,819,221
603120 Disposal 2,603,378 3,594,424 3,749,903
603125 Composting 552,504 591,402 628,906
603130 Waste Management 217,644 223,550 141,389
Total Waste Disposal Fund 15,419,241 17,127,479 16,928,866
PARKING GARAGES 2,178,024 2,196,750 2,251,986
GRAND TOTAL ALL FUNDS 239,597,744 248,768,085$ 255,456,581$
124
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CITY OF LITTLE ROCK
2016 ALLOCATION OF
FULL TIME PERSONNEL
Police
34.16%
Fire
19.65%
Parks
7.37%
All Other
General Fund
17.03%
Fleet
3.55%
Street
9.99%
Waste
5.41%
Zoo
2.85%
Police 732 Fire 421 Street 214
Waste 116 Zoo 61 All Other 365
General
Fleet & Vehicle Fund
Storage Facility 76 Parks 158
125
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2014 2015 2016
Adopted Adopted Adopted
Budget Budget Budget
General Fund
General Administrative 31 31 26
Board of Directors 1 1 1
Community Programs 10 11 11
City Attorney 18 19 20
District Court First Division 21 21 21
District Court Second Division 17 17 19
District Court Third Division 8 8 8
Finance 41 42 43
Human Resources 19 20 20
Information Technology 39 39 39
Planning & Development 39 39 39
Housing & Neighborhood Programs 103 104 105
Public Works - General 13 13 13
Parks & Recreation 122 127 127
Golf 21 22 22
Jim Dailey Fitness Center 9 9 9
Zoo 59 61 61
Fire 421 421 421
Police 716 717 732
Subtotal General Fund 1,708 1,722 1,737
Other Funds
Public Works - Street 213 213 214
Fleet Services 61 61 63
Vehicle Storage Facility 15 15 13
Waste Disposal 113 113 116
Subtotal Other Funds 402 402 406
Total Personnel 2,110 2,124 2,143
CITY OF LITTLE ROCK
FULL TIME PERSONNEL BUDGET SUMMARY
126
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CITY OF LITTLE ROCK
FULL-TIME PERSONNEL AUTHORIZATIONS
2012 - 2016
2073
2100
2110
2124
2143
2000
2020
2040
2060
2080
2100
2120
2140
2160
2180
2012 2013 2014 2015 2016
EMPLOYEES
The net change in personnel between 2015 and 2016 total positions are as indicated
in the chart below.
2015 Adopted Budget 2,124
General Administrative (5)
City Attorney 1
District Court Second Division 2
Finance 1
Housing & Neighborhood Programs 1
Police 15
Public Works Street 1
Fleet 2
Vehicle Storage (2)
Waste Disposal 3
2016 Adopted Budget 2,143
127
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CITY OF LITTLE ROCK
2016 OTHER GENERAL FUND EXPENDITURES
2014 2015 2016 Increase
Budget Budget Budget (Decrease)
SPECIAL PROJECTS
Children, Youth, & Families (CYF
)
$5,500,000 $5,500,000 $5,500,000 0
Facility Improvements 975,000 975,000 975,000 0
Annual Fleet Replacement 850,000 850,000 850,000 0
Homelessness Outreach 350,000 350,000 350,000 0
Land Bank 84,210 168,420 168,420 0
Critical Infrastructure Pilot Program 150,000 150,000
Public Service Announcement (PSA) Program 100,000 100,000
Demolition (Residential) 250,000 250,000 250,000 0
Demolition (Commercial) 100,000 100,000 100,000 0
Parks Master Plan 150,000 (150,000)
Board & Secure 50,000 50,000 50,000 0
Weed Lot Maintenance 150,000 200,000 300,000 100,000
Curran Hall 35,000 35,000 40,000 5,000
State Legislative Consulting 45,000 45,000 45,000 0
Environmental Youth (Parks) 37,500 37,500 37,500 0
American Disability Act (ADA) 30,000 30,000 30,000 0
Work Boots 25,000 25,000 31,000 6,000
Junction Bridge 25,000 25,000 35,000 10,000
Bill Clark (Wetlands Maintenance) 23,780 23,780
Sister Cities 30,000 40,000 40,000 0
Sustainability Summit 20,000 20,000 20,000 0
Neighborhood Challenge Grant 30,000 30,000 30,000 0
National Night Out 10,000 10,000 10,000 0
Worldfest 10,000 10,000 10,000 0
Neighborhood Connection 2,400 2,400 2,400 0
Total General Fund Projects 8,609,110 8,903,320 9,148,100 244,780
GRANT MATCH
Undesignated 150,000 150,000 150,000 0
Pilot Housing Rehabilitation Program 500,000 500,000
Cities of Service 20,000 137,695 206,324 68,629
Arkansas State Parks Grant (Zoo Bathroom) 192,500 192,500
Arkansas Recreational Trails Grant (Zoo) 96,000 96,000
AmeriCorps Housing Program 75,000 80,000 5,000
Fire Grant Match: 0
Assistance to Firefighters 60,000 60,000
AFG Prevention Grant (Fire) 10,000 10,000
Rescue Truck (20%) 75,000 0
Expanded Fire Program (20%) 10,000 0
AHPP Carousel Grant (Zoo) 25,000 25,000
Planning Grant 15,000 15,000
Outdoor Grant - Parks 60,000 (60,000)
Rockefeller Foundation 45,000 (45,000)
Museum of Discovery 35,706 (35,706)
Juvenile Accountability Block Grant (JABG) 5,358 (5,358)
EPA Main Street Water 160,150 0
Jumpstart (Metroplan) 50,000 0
Total Grant Match Requirement 465,150 508,759 1,334,824 826,065
GRAND TOTA
L
$9,074,260 $9,412,079 $10,482,924 $1,070,845
128
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CITY OF LITTLE ROCK
2016 OPERATING BUDGETS
BY SERVICE PROGRAM CATEGORY
Public Safety
$134,090,158
Public
Health/
Public
Utilities
$18,689,595
Economic
Development
$373,042
Housing &
Neighborhood
Revitalization
$9,047,658
Transportation
$27,868,798
Leisure
Services
$22,916,025
General
Government
$28,907,023
All Other
Expenditures
$13,564,282
$255,456,581
129
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2015 % to 2016 % to
Service/Program Categor
y
Budget Total
Budget
Total
Public Safet
y
Police $68,885,072 $70,548,138
Fire 45,322,804 46,156,412
Children, Youth & Families 5,500,000 5,500,000
Street Lights, Traffic Signals & Signs 5,241,597 5,344,918
Pulaski County Regional Detention Facility (1) 1,063,313 1,450,000
Little Rock District Court First Division 1,405,790 1,410,338
Little Rock District Court Second Division 1,248,245 1,365,334
Animal Services 1,209,089 1,287,459
Community Programs 773,578 777,559
Critical Infrastructure Pilot Program 150,000
Public Service Announcement Program 100,000
Total Public Safet
y
130,649,48
8
52.52
%
134,090,15
8
52.49
%
Public Health/Public Utilitie
s
Waste Disposal 16,926,979 16,728,366
Storm Drainage 970,330 966,449
Little Rock District Court Third Division 626,782 627,195
Cities of Service - Love Your School Program 137,695 206,324
Pulaski County Health Department 56,100 56,100
Wetlands Maintenance and Sustainability Summit 20,000 43,780
Arkansas Emergency Physician Foundation 36,000 36,000
Saint Vincent's 25,381 25,381
Total Public Health/Public Utilitie
s
18,799,26
7
7.56
%
18,689,59
5
7.32
%
Economic Development/Employmen
t
Downtown Partnership/Empowerment Zone 175,000 195,000
Metroplan 178,042 178,042
Little Rock Chamber of Commerce 200,000 0
Metro Little Rock Alliance 100,000 0
Total Economic Development/Employmen
t
653,042 0.26
%
373,042 0.15
%
Housing and Neighborhood Revitalization,
Growth, and Development
Housing and Neighborhood Programs Admin. 3,558,469 3,560,678
Planning & Development, PAGIS, and Grants 2,699,992 2,717,099
Demolition, Weed Lot Maintenance, Board/Secure 1,071,820 1,171,820
Alert Centers 791,325 782,304
Pilot Housing Rehabilitation Program 500,000
Neighborhood Resource Center 231,506 235,757
AmeriCorps Housing 75,000 80,000
Total Housing & Neighborhood
Revitalization, Growth
8,428,112 3.39% 9,047,658 3.54%
CITY OF LITTLE ROC
K
ADOPTED OPERATING BUDGETS BY SERVICE PROGRAM CATEGORY
2015 - 2016
(1) Supplemental jail funding is provided by a $20 local jail fine.
130
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2015 % to 2013 % to
Service/Program Categor
y
Budget Total
Budget
Total
Transportation Services
Streets 13,599,385 14,009,965
Rock Region Metro (Central Arkansas Transit
Authority) 8,686,869 8,576,529
Parking Garages 2,196,750 2,251,986
Vehicle Storage Facility 1,359,144 1,359,792
Airport Rescue 909,449 1,279,432
Parking Meters and Enforcement 383,914 391,094
Total Transportation Service
s
27,135,511 10.91
%
27,868,79
8
10.91
%
Leisure Services/Cultural Support
/
Conventions & Tourism
Parks & Recreation 10,044,036 10,081,572
Zoo 6,733,727 7,123,541
Golf 2,500,404 2,288,313
River Market 1,209,164 1,174,745
Jim Dailey Fitness Aquatic Center 901,127 909,546
Cultural Institutes and Commissions:
Arts Center 550,000 700,000
Museum of Discovery 200,000 230,000
MacArthur Military Museum 199,896 201,338
Racial & Cultural Diversity Commission 164,688 166,970
Sister Cities Commission 40,000 40,000
Total Leisure Services/Cultura
l
Support/Conventions
22,543,042 9.06% 22,916,025 8.97%
G
enera
l
G
overnmen
t
S
uppor
t
Debt Service - Short Term Notes 7,714,71
7
8,961,60
6
General Administrative 4,804,69
6
5,405,38
0
Information Technolog
y
4,679,78
4
4,843,151
Finance 3,204,12
4
3,407,40
7
Building Services/Asset Managemen
t
2,134,922 2,166,10
0
City Attorne
y
1,836,901 1,939,00
7
Human Resources 1,698,17
7
1,841,55
4
Board of Directors 342,027 342,818
Total General Government Suppor
t
26,415,34
8
10.62
%
28,907,02
3
11.32
%
All
Oth
er
E
xpen
dit
ure
s
Fleet Services (Internal Service Fund) 14,144,275 13,564,282
Total Other Expenditures 14,144,27
5
5.69
%
13,564,28
2
5.31
%
Grand Total $248,768,08
5
100
%
$255,456,581 100
%
Adopted Operating Budgets by Service Program Category
2015 - 2016
City of Little Roc
k
131
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$124,316,772
$128,834,687
$131,837,727
$-
$50,000,000
$100,000,000
$150,000,000
2014 2015 2016
CITY OF LITTLE ROCK
PUBLIC SAFETY REVENUES &
EXPENDITURES
COMPARISIONS
2014 2015 2016
Fire $45,464,926 $46,232,253 $47,365,844
Police 66,191,838 68,885,072 70,548,138
District Court First Division 1,291,042 1,405,790 1,410,338
District Court Second Division 1,232,380 1,248,245 1,365,334
District Court Third Division 607,294 626,782 627,195
Alert Centers 790,623 791,325 782,304
Neighborhood Programs (Rental Inspection) 2,282,759 2,936,131 2,951,115
Animal Services 955,909 1,209,089 1,287,459
Prevention Intervention & Treatment 5,500,000 5,500,000 5,500,000
Public Safety Expenditures $124,316,772 $128,834,687 $131,837,727
General Fund Revenue $191,675,088 $194,740,211 $201,644,229
Percentage of General Fund Expenditures Devoted
to Public Safety 65% 66% 65%
132
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CITY OF LITTLE ROCK
PUBLIC SAFETY OPERATING
EXPENDITURES AS A PERCENTAGE
OF GENERAL FUND REVENUE
2007-2016
$0
$50
$100
$150
$200
$250
2007
Actual
2008
Actual
2009
Actual
2010
Actual
2011
Actual
2012
Actual
2013
Actual
2014
Actual
2015
Forecast
2016
Forecast
(Millions)
General Fund Revenue Public Safety Expenditures
$137.3
$144.0
$144.1
$141.1
$151.0
$180.2
$185.5
$191.7
$131.8
$85.2
$88.9
$97.2
$94.6
$91.1
$112.3
$120.3
$124.3
$128.8
$194.7
62% 62% 67% 67% 61% 62% 65% 65% 66% 65%
$201.7
133
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134
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Capital Improvements
City of Little Rock, Arkansas 2016 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 greater. 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
or revenue 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.
135
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City of Little Rock, Arkansas 2016 Operating Budget
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 in 2017 or 2018. 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.
2014 Tax Incremental Financing Capital Improvement Bonds – Tax
Incremental Financing Capital Improvement Bonds in the amount of $2,615,000
were issued in April 2014. The bonds are special obligations of the City secured
by and payable solely by a pledge of the incremental ad valorem tax receipts
derived with respect to the real property within the City’s Redevelopment District
No. 1. The bond proceeds were used to finance the cost of acquisition,
construction and equipping of a major street system within Development District
No. 1.
2015 Library Construction and Improvement Bonds – The Library Construction
and Refunding Bonds, Series 2015 are limited obligations of the City of Little Rock
payable solely from the collections of the Library tax, payable through 2030. The
Library bonds were issued to (ii) finance the cost of acquiring, constructing and
equipping the land and additional capital improvements to the public city libraries
owned and operated by Central AR Library Systems; (ii) refund the City’s
outstanding Library Construction and Improvement Bonds, Series 2008 and Series
2009, and the City of Little Rock Residential Housing and Public Facilities Board
Capital Improvement Revenue Bonds, Series 2007; and (iii) pay the costs of
issuing the Bonds. The bonds are limited tax obligations payable solely from a 0.9
mill annual ad valorem tax.
CAPITAL PROJECT FUNDS PROVIDED BY OTHER SOURCES
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:
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City of Little Rock, Arkansas 2016 Operating Budget
3/8-Cent Sales Tax Capital Project Description Project Cost Estimate
Public Safety:
Police:
Police Equipment $303,000
Public Safety Radio System Upgrade 9,000,000
911 / 311 Communications Software 2,600,000
12
th
Street Mid-Town Police Station 9,970,000
Main Police Headquarters & Courts Building 9,000,000
West Little Rock Police Station 1,000,000
Fire:
West Little Rock Fire Station 800,000
Southwest Fire Station 4,050,000
Housing and Neighborhood Programs:
Code Enforcement Vehicles and Equipment 397,000
Animal Village Expansion 602,000
Fleet for New Public Safety Initiatives:
Fleet for new Police Staffing and Fire Stations 3,567,000
Total Public Safety $41,289,000
Public Works:
Street Resurfacing and Maintenance, and
Street and Drainage Reconstruction and Traffic
Signals
$67,500,000
Sidewalks 4,500,000
Total Public Works $72,000,000
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
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City of Little Rock, Arkansas 2016 Operating Budget
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
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 short-term financing notes in 2012, 2013, 2014, and 2015 in the
amounts of $18,850,000, $7.7 million, $5,916,000, and $5,910,000 respectively, to
accelerate the completion of projects that will ultimately be funded by the 2012 –
2021 Capital Project Fund (3/8)-cent sales tax. Proceeds of the three-eighths (3/8)-
cent sales tax will be utilized to fund principal payments on the notes, with transfers
to the General Fund. Principal and interest payments on the notes will be
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City of Little Rock, Arkansas 2016 Operating Budget
appropriated from General Fund revenues.
The 2012 note included funding for the following projects:
The 2013 note included funding for the following projects:
The 2014 note included funding for the following projects:
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
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
Land and Buildings
12th Street Police Station - Final Phase $1,994,000
1,994,000
Equipment and Vehicles
Information Technology Capital 1,000,000
Fire Vehicles and Equipment 2,922,000
3,922,000
$5,916,000
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City of Little Rock, Arkansas 2016 Operating Budget
The 2015 note included funding for the following project
In addition, the City intends to issue additional short-term notes to further accelerate
projects funded by the sales tax in 2016.
2016 notes are anticipated to fund the following projects:
Land and Buildings
West Central Community Center $4,372,000
4,372,000
Equipment and Vehicles
Thirty (30) Police Vehicles and four (4) motorcycles 1,338,000
One hundred (100) Police Tasers 200,000
1,538,000
$5,910,000
Land and Buildings
Southwest Fire Station Construction $2,930,000
2,930,000
Equipment and Vehicles
Self-Contained Breathing Apparatus - Fire Dept. 1,955,000
Planning Permitting Software 400,000
Information Technology 670,000
Fire Trucks and Equipment 1,250,000
4,275,000
$7,205,000
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City of Little Rock, Arkansas 2016 Operating Budget
2016 CAPITAL IMPROVEMENTS
As mentioned above, citizens approved a new three-eighths (3/8)-cent sales tax
dedicated to capital improvements in September 2011. The sales tax became
effective on January 1, 2012. The tax is temporary, with a ten (10) year sunset.
Several short-term notes have been issued to advance key capital projects funded
by the tax.
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 addition, limited funding for capital improvements has been available from
capital grant awards or from the remaining unspent proceeds and interest in the
2007 Capital Improvements Bond fund, and other short-term financing. The
remaining balances are authorized primarily for street and drainage improvements
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.
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City of Little Rock, Arkansas 2016 Operating Budget
MAJOR CAPITAL PROJECTS
Capital expenditures in the amount of approximately $47,271,000 are planned in
2016 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
Lawn Equipment and Vehicles TBD $190,000 6 - 8yrs 5/8-cent Sales Tax - Special Project
Parks & Recreation
Tractors with Pull Mowers 2 130,000 8 - 10yrs 5/8-cent Sales Tax - Special Project
15 Passenger Vans 2 50,000 6 - 8yrs 5/8-cent Sales Tax - Special Project
Golf Equipment Var. 239,666 6 - 8yrs 5/8-cent Sales Tax - Special Project
Public Works
Truck 1 40,000 6 - 8yrs 3/8-cent Sales Tax - Capital Project
Vehicle 1 27,000 6 - 8yrs 3/8-cent Sales Tax - Capital Project
Electric Scooter 1 30,000 8 - 8yrs 3/8-cent Sales Tax - Capital Project
Zoning/Planning
Vehicles 3 55,000 6 - 8yrs 3/8-cent Sales Tax - Capital Project
Zoo
Truck 1 30,000 6-8yrs 3/8-cent Sales Tax - Capital Project
Fleet
Carts 1 15,000 6 yrs 3/8-cent Sales Tax - Capital Project
Fortlift 1 5,000 8-10yrs 3/8-cent Sales Tax - Capital Project
Electric Scissor Lift 1 7,500 8-10yrs 3/8-cent Sales Tax - Capital Project
$819,166
CNG=Compressed Natural Gas
Department Quanity Estimated Cost
Estimated
Useful Life Funding Source
Fire
Fire Trucks (Lease Program commitment) $610,244 15-20yrs 3/8-cent Sales Tax - Capital Project
Police Vehicles (Short-term Financing commitment) 282,290 6-8yrs 5/8-cent Sales Tax - Special Project
892,534
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City of Little Rock, Arkansas 2016 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.
West Little Rock Police Station Renovation – The City is leasing and renovating
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: $1,500,000
Funding Sources: Short Term Financing allocation, 3/8-cent sales tax,
Justice Assistance Grant funds
2016 Estimated Expenditures: $1,225,000
Estimated Completion Date: May 2016
Estimated Increase to Operating Expenditures: Increased operating
expense of approximately $28,000 is projected for fuel, utilities, and
supplies, which is included in the 2016 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
2016 Estimated Expenditures: $184,110
Estimated Completion Date: April 2016
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.
Training Academy Firing Range Upgrade – Demolition of current facilities and
renovation of the firing range with updated electronic targeting systems, lighting,
backstop and surrounding acoustical effects.
Estimated Total Project Cost: $210,000
Funding Sources: Short Term Financing interest allocation, 3/8-cent sales
tax
2016 Estimated Expenditures: $210,000
Estimated Completion Date: July 2016
Estimated Increase to Operating Expenditures: There should not be any
additional operating expense associated with this upgrade.
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City of Little Rock, Arkansas 2016 Operating Budget
Property Room Construction – the City plans to acquire a location and construct
a modern property and evidence storage facility. The actual site for this facility has
not yet been determined.
Estimated Total Project Cost: To be determined
Funding Sources: To be determined
2016 Estimated Expenditures: $38,500 for Construction Consultant
Estimated Completion Date: 2017
Estimated Increase to Operating Expenditures: Increased operating
expense will be included in the 2017 Police Department budget allocation.
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 completed the purchase of land
for the new station in 2014 and begin architectural plans. Construction of the
station has been delayed until early 2017.
Estimated Total Project Cost: $4,050,000
Funding Sources: Short-term financing allocation; 3/8-cent sales tax
proceeds
2016 Estimated Expenditures: $0
Estimated Completion Date: December, 2017
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. The fire firefighters may be phased in with
initial staffing of twelve (12). 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.
Self-contained Breathing Apparatus (SCBA) – In order to comply with NFPA
1852 the Little Rock Fire Department must upgrade its SCBA. The Department
will purchase 230 packs at a cost of $8,500 per pack for a total cost of $1,955,000.
The packs will be the Scott Air-Pak X3 5.5 2013 edition 15 year 5500psi carbon
cylinder. Packs will include a spare bottle, Personal Alert Safety System (PASS)
device, and an Emergency Breathing Support System (EBSS).
Estimated Total Project Cost: $1,955,000
Funding Source: Short-term financing allocation
2016 Estimated Expenditures: $1,955,000
Estimated Completion Date: December 2016
Estimated Increase to Operating Expenditures: The purchase of new
SCBA packs replaces existing equipment and consequently will not require
additional operating expenses.
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City of Little Rock, Arkansas 2016 Operating Budget
Fire Apparatus – A new fire station in Southwest Little Rock will require the
purchase of additional fire apparatus. It is anticipated that the new station will be
completed during the third quarter of 2017 at which time the Department will take
delivery of a Fire Engine at a cost of $500,000 and a Rescue Unit at a cost of
$751,475. In the event that firefighters are phased in with an initial staffing of
twelve (12) the Fire Engine will be purchased in 2017 with the Rescue Unit being
purchased at a later date.
Estimated Total Project Cost: $1,250,000
Funding Source: Short-term financing allocation; 3/8-cent sales tax
proceeds
2016 Estimated Expenditures: $0
Estimated Completion Date: December 2017
Estimated Increase to Operating Expenditures: There will be no
additional operating cost associated with the purchase of apparatus during
2016. The additional cost for fuel will be included in the Department budget
in 2017 with the opening of the new Southwest Little Rock Fire Station.
Fire Station 13 Renovation – Fire Station 13 expansion will include the addition
of four (4) bedrooms and an additional bathroom. The geotechnical investigation
of the site and the architectural drawings for the new addition have been
completed. Construction of the addition to the building will begin during the first
quarter of 2016.
Estimated Total Project Cost: $197,700
Funding Source: Funds remaining from the construction of the West
Little Rock Fire Station 23 and a short term financing interest allocation
associated with the 3/8-cent sales tax proceeds
2016 Estimated Expenditures: $197,700
Estimated Completion Date: October, 2016
Estimated Increase to Operating Expenditures: Increased operating
cost for utilities will be approximately $1,000.
Animal Village Expansions – Animal Village expansion includes an animal intake
area that will allow staff to assess, treat and clean animals. In addition, a cat
communal display area for citizens to view and interact with adoptable cats is
planned, along with a volunteer prep area, animal control officer quarters, and a
vehicle bay.
Estimated Total Project Cost: $602,000
Funding Sources: 3/8-cent sales tax proceeds
2016 Estimated Expenditures: $160,000
Estimated Completion Date: August 2016 (crematorium); 2021 for other
phases of the project.
Estimated Increase to Operating Expenditures: An increase in operating
expenses of $10,000 is anticipated for utilities to be included in the Housing
and Neighborhood Programs – Animal Village budget.
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City of Little Rock, Arkansas 2016 Operating Budget
AR Heritage Farm Project – Little Rock received Federal Parks Grant funding to
assist with the renovation of the Zoo Farm Exhibit. The construction includes a new
barn, poultry buildings and interactive animal feeding area. This project is ADA
accessible for all guests.
Estimated Total Project Cost: $756,000
Funding Sources: 3/8-cent sales tax $631,000, Federal Parks Grant
$125,000.
2016 Estimated Expenditures: $75,665
Estimated Completion Date: April 2016
Estimated Increase to Operating Expenditures: Increased operating
expenses of $87,400 are projected for utilities, maintenance, animal food,
supplies and staffing, which is included in the 2016 Zoo general fund budget
allocation.
Safari Relief Station Project – Little Rock Zoo received State Parks Grant funding
to replace the dilapidated restrooms located in the front plaza. The construction
will include new restrooms, shade structure and landscaping. This project will be
ADA accessible for all guests.
Estimated Total Project Cost: $385,000
Funding Sources: State Parks Grant $192,500 and City Grant Match
$192,500.
2016 Estimated Expenditures: $385,000
Estimated Completion Date: September 2016
Estimated Increase to Operating Expenditures: There should not be any
additional operating expenses associated with this project other than
routine maintenance covered by the Zoo operating budget.
Tunnel Renovations – Renovations to add fencing, concrete work, landscaping,
barn updates and two pools to house new animals that are coming in and correct
problems for existing animals to meet AZA and USDA standards.
Estimated Total Project Cost: $300,000
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures:$300,000
Estimated Completion Date: July 2016
Estimated Increase to Operating Expenditures: Utility expenses of
$4,000. These costs will be covered by the current Zoo budget.
West Primate Renovations – To meet AZA accreditation requirements, the Zoo
will close the existing monkey exhibits by building walls and removing the existing
walls until funding is available to add appropriate wire netting to accommodate a
new aviary and carnivore exhibit.
Estimated Total Project Cost: $100,000
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures: $100,000
Estimated Completion Date: April 2016
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City of Little Rock, Arkansas 2016 Operating Budget
Estimated Increase to Operating Expenditures: There should not be any
additional operating expenses associated with this exhibit other than routine
maintenance covered by the Zoo operating budget.
Safety Barriers – To meet AZA accreditation standards, safety barriers above Big
Cats, Great Apes and Cheetahs are required to eliminate safety issues.
Estimated Total Project Cost: $342,000
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures: $342,000
Estimated Completion Date: May 2016
Estimated Increase to Operating Expenditures: There should not be any
additional operating expenses associated with this exhibit other than routine
maintenance covered by the Zoo operating budget.
Lion Exhibit Upgrades – An upgrade to the exhibit is planned to meet current
AZA, USDA requirements for animal holding and allow for service to the yard. It
will also allow for visitor viewing of operant conditioning (training) that will help
engage visitors.
Estimated Total Project Cost: $175,000
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures: $175,000
Estimated Completion Date: December 2016
Estimated Increase to Operating Expenditures: There should not be any
additional operating expenses associated with this exhibit other than routine
maintenance covered by the Zoo operating budget.
Lemur Fence – To correct the current safety hazard where the fence is failing.
Estimated Total Project Cost: $50,000
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures: $50,000
Estimated Completion Date: April 2016
Estimated Increase to Operating Expenditures: There should not be any
additional operating expenses associated with this exhibit other than routine
maintenance covered by the Zoo operating budget.
Point of Sale – A new system is required to replace the current system that is no
longer supported by Microsoft Retail and is not completely PCI compliant.
Estimated Total Project Cost: $301,200
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures: $301,200
Estimated Completion Date: July 2016
Estimated Increase to Operating Expenditures: Funds are included in
the operating budget for annual maintenance of the new POS system.
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City of Little Rock, Arkansas 2016 Operating Budget
War Memorial Park Improvements – War Memorial Park is undergoing a
transformation to create it as a premier park. Improvements are proposed to
increase participation from a large cross section of the community and to become
a destination park from early morning to late at night. Utilizing spaces focused on
Coleman Creek, park upgrades will entail better access and enhancements to the
pond area and along the entire stretch of Coleman Creek; restoration of Coleman
Creek; entry enhancements; approximately one mile of trail; playground; water
feature; new parking areas and supporting amenities.
Estimated Total Project Cost: $1,375,000
Funding Sources: 2009 Parks and Recreation bonds funded the first
$1,225,000 of the project. Additional improvements including the stream
restoration will be funded by the 3/8-cent sales tax.
2016 Estimated Expenditures: $150,000
Estimated Completion Date: December 2016
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.
West Central Community Center – The West Central Community Center will be
completed in July 2016 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. Plans are currently
underway for the design of a pool to be constructed within the near future. The
pool is not included in the estimated project cost below.
Estimated Total Project Cost: $6,200,000
Funding Sources: 3/8-cent sales tax proceeds, short term financing
2016 Estimated Expenditures: $3,540,000
Estimated Completion Date: July 2016
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. Operating costs
for the period from July – December were included in the 2016 Parks
Department operating budget.
War Memorial Greens – After completing the improvement of greens at
Rebsamen and Hindman Golf Courses, staff has turned the focus on War
Memorial. Plans include reshaping five greens, sprigging all eighteen golf greens,
the practice putting green and nursery green with Champion Ultradwarf Bermuda.
In addition, green covers will be purchased to protect turf during freezing
temperatures.
Estimated Total Project Cost for Green Improvements: $100,000
Funding Sources: City Special Project Budget
2016 Estimated Expenditures: $100,000
Estimated Completion Date: September 2016
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City of Little Rock, Arkansas 2016 Operating Budget
Estimated Increase to Operating Expenditures: No increase to existing
operations
Big Dam Bridge Pit Stop – Working with Big Dam Bridge Foundation and Parks
and Tourism, a donation and grant award allowed for the design and construction
of a new restroom facility near the Big Dam Bridge. This project will allow for two
water closets for women and one water closet and two urinals for men along with
sinks. In addition to these improvements, there will be one family water closet with
a baby changing station.
Estimated Total Project Cost Pit Stop: $240,000
Funding Sources: Big Dam Bridge Foundation $60,000; LWCF at
$120,000; and 3/8-cent sales tax for remaining $60,000
2016 Estimated Expenditures: $60,000
Estimated Completion Date: August 2016
Estimated Increase to Operating Expenditures: No increase to existing
operations
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 primary
expenditure for 2016 will be an upgrade to the City Financial and Human Resource
software system and a Fiber connection to support Public Safety access to State
and Federal systems through the Department of Information Systems.
Estimated Total Project Cost: $7,020,000
Funding Sources: 3/8-cent sales tax proceeds
2016 Estimated Expenditures: $350,000
Estimated Completion Date: December 2016
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.
Phone System Voice over Internet Protocol (VoIP) upgrade – This project will
upgrade the City’s Phone System to VoIP and replace the 19 year old phone
system with a more reliable system. This project will be completed utilizing
Information Technology special project funds.
Estimated Total Project Cost: $1,500,000 to $2,000,000
Funding Sources: Information Technology Special Project Funds
2016 Estimated Expenditures: $700,000
Estimated Completion Date: December 2016
Estimated Increase to Operating Expenditures: Ongoing repairs and
maintenance expenditures for the VoIP phone system will be cost allocated
across all City departments based on the number of phones in use by each
department.
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City of Little Rock, Arkansas 2016 Operating Budget
Information Technology Fire Suppression System – This project will replace
the failing Halon Fire Suppression System in the City’s primary datacenter with a
new system and the construction required to create the most effective system.
Estimated Total Project Cost: $310,000
Funding Sources: Information Technology Short Term Financing Funds
2016 Estimated Expenditures: $310,000
Estimated Completion Date: December 2016
Estimated Increase to Operating Expenditures: Ongoing maintenance
expenditures will be included in the repairs and maintenance budget for the
Information Technology Department operations each year.
Fiber for Northwest Patrol and Special Investigation Division for the Police
Department – This project will connect the Northwest Patrol Division and Special
Investigation Division to the City’s fiber ring.
Estimated Total Project Cost: $360,000
Funding Sources: Information Technology Short Term Financing Funds
2016 Estimated Expenditures: $360,000
Estimated Completion Date: December 2016
Estimated Increase to Operating Expenditures: Ongoing maintenance
expenditures will be included in the repairs and maintenance budget for the
Information Technology Department operations each year.
Computer Aided Dispatch System (CAD) Upgrade - This project will upgrade
the CAD system (software, interfaces, components, etc.). The CAD system is used
to dispatch Police and Fire to protect citizens and visitors in the City of Little Rock.
Estimated Total Project Cost: $4,000,000 to $6,000,000
Funding Sources: Funding to be determined.
2016 Estimated Expenditures: To be determined.
Estimated Completion Date: December 2016
Estimated Increase to Operating Expenditures: Ongoing maintenance
expenditures to be determined.
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: $960,000
Funding Sources: TAP Grant $590,000; match amount of $97,500 from
the General fund; and Street capital improvement funds of $272,500
2016 Estimated Expenditures: $750,000
Estimated Completion Date: 2016
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City of Little Rock, Arkansas 2016 Operating Budget
Estimated Increase to Operating Expenditures: Not Applicable. Trail
maintenance will be performed with the current allocation included in the
Parks & Recreation budget.
North Cantrell 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.
2016 Estimated Expenditures: $300,000
Estimated Completion Date May 2017
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 State of
Arkansas General Improvement funds from Act 1210 of 2005 to build a
pedestrian/bike bridge over the Union Pacific Rail Road Bridge as part of the
Arkansas River Trail.
Estimated Total Project Cost: $1,033,000
Funding Sources: State of Arkansas General Improvement Fund in the
amount of $1,033,000.
2016 Estimated Expenditures: $750,000
Estimated Completion Date: March 2017
Estimated Increase to Operating Expenditures: The operating expenses
are included in the Parks & Recreation 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
2016 Estimated Expenditures: $800,000
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.
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City of Little Rock, Arkansas 2016 Operating Budget
Geyer Springs Railroad Overpass – The City of Little Rock received a grant from
Metroplan and the Arkansas Highway and Transportation Department for funding
to construct a long-planned street railroad on Geyer Springs just north of 65
th
Street.
Estimated Total Project Cost: $10 million
Funding Sources: Transportation Improvement Project Funds $8 million;
2013 Bond Funds $2 million
2016 Estimated Expenditures: $750,000
Estimated Completion Date: September 2017
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; Designated Grant Match
$478,000; 3/8-cent Sales Tax Funds $555,000; and 2013 Bond Funds
$487,000.
2016 Estimated Expenditures: $170,000
Estimated Completion Date: The project was placed in service in 2015
and is now pending final payment in 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.
Sturgis Bridge – The City of Little Rock has received a grant from the Sturgis
Foundation to construct a bridge over the Arkansas River to property near the
Clinton Foundation.
Estimated Total Project Cost: $942,000
Funding Sources: Sturgis Foundation $450,000, 1998 Infrastructure
Bonds and 3/8-cent Sales Tax Funds $492,000
2016 Estimated Expenditures: $820,000
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.
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
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City of Little Rock, Arkansas 2016 Operating Budget
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. Fourteen (14) community
meetings were held in 2015 to determine the 2016-2018 program and it is
anticipated that the Board of Directors will adopt the program in early 2016. There
will be a third and final improvement program developed in 2018 for the 2019-2021
program.
Estimated Total Project Cost: $72,000,000
Funding Sources: 3/8-cent sales tax
2016 Estimated Expenditures: $2.0 million
Estimated Completion Date: July 2017 (2012-2015 projects)
Estimated Increase to Operating Expenditures: Not applicable.
Maintenance will be performed with current annual public works allocations
for street maintenance in the Street Fund budget.
Ward
Project Location Total
1
26thStreet
Fair ParktoHarrison 525,000
1
8th&BrownSt
Dra i nageimprovements 500,000
1
DaisyLGatsonBates
Dra i nageimprovements2400block 100,000
1
E.23rdSt
Dra i nagePettawayPar kto23rd St. 80,000
1
Elm26thto27th
Dra i nageimprovements9900block 150,000
1
MLKBlvd
Dra i nageimprovements28thto30th 100,000
1
NGaines
Trail Connection 25,000
1
S.Tyler
West30thtoWest32nd. 370,000
1
SchillerSt
Dra i nageimprovements23rdtoRoos evelt 100,000
1
Valmar
Repairdrainageat2209Valmar. 110,000
1
Ward1Sidewalk
Wolf,State,andWright 140,000
1
Woodl aneSt
Dra i nageimprovementsVictorytoCapitolDrain 400,000
1Total
2,600,000
2
Abigai lSt
8thto10th 370,000
2
AdamsSt
12thStnorthtoI‐630. 1,000,000
2
ButlerRd
ButlerRoadatAllysonCircle 15,000
2
LancasterDrainage
NewroadwayLaMarcheDrnorthtoTaylorLoop 150,000
2
TamelaDr
Dra i nageimprovementsValleytoRa monaDr. 45,000
2
WestministerDr
Streetanddrainageimprovementsat#45 20,000
2WindamerePhase2
ContinuationofdrainageworkWindameretoCarlyle 200,000
2
WoodsonRd
YoungRoadtoHallifax 800,000
2Total
2,600,000
3
ClarksonSt
CStreettoHStreet 300,000
3
Fl orida@LandMSt
West26thsouthtoWest27th. 280,000
3
Hawthorne/Tyler
Dra i nageimprovements 170,000
3
NPineSt
ConnectnorthendofGainestoRiverTrail 375,000
3
Overl ookDrive
Dra i nageimprovementsNorthbrooktoBrookhaven 120,000
3
PSt
PiercetoTaylo
r
430,000
3
SherrillRoad
RebsamenParktoNSherrill 65 0,0 0 0
3
WSt@Grant/University
Gr anttoUn iversity 275,000
3Total
2,600,000
Public Works 3/8 Cent Sales Tax
Street and Drainage Projects (2012-2015 Projects
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City of Little Rock, Arkansas 2016 Operating Budget
Ward
Project Location Total
4
BreckenridgeDrive
Dra i nageimprovements2600block 95,000
4
EchoValleyCt
Dra i nagePettawayPar kto23rd St. 100,000
4
GristmillRd
Ar thurnorthtomid200block 190,000
4
LongleaCt
Replaceculvertat#7 105,000
4
NorthbrookCircle
LeetoKavanaugh 100,000
4
Ple asantValley
Dra i nageimprovementsnearFulbrightSchool 120,000
4
PleasantValley RoundaboutatPleasantValleyandArkansasValley 50,000
4
RiverMtnRd
ColonelGlennto40thSt. 175,000
4
RodneyParhamatBuffLane
Dra i nageimprovementsatBuffLane 175,000
4
RodneyParhamBikeLanes
Bikela nesmarkingsValleyClubnorthtoCant rell 760,000
4
RodneyParhamStudy
HinsontoCantrell 260,000
4
RussSt
CantrelltoPankeyPark 250,000
4
Ward4Sidewalk
Miscellaneous Sidewalk 10 0,000
4
WhiteWillowCt
Dra i nageimprovements 120,000
4Total
2,600,000
5
BradberryDr
Dra i nageimprovementsBradberrytoSawgrass 60,000
5
DoradoBeachDr
Replaceculvert1600block 120,000
5
DoradoBeachDr
Dra i nageimprovements1400block 40,000
5
GambleRd
LStreettoMStreet 960,000
5
Heatherbrae/GlennValley
Dra i nageimprovementsatTylerStreet 60,000
5
LaMarcheDrive
CulvertcrossingGlennValleyatStoneCreek
900,000
5
LedgelawnDr
5900blockLa ncas terRdandLyndellDr. 80,000
5
MaywoodSubdivision
YoungRoadtoHalifax 200,000
5
TaylorLoopDrainage
Dra i nageImprovementsonTayloratGooch 150,000
5
Ward5TrafficCalming
Miscellaneous trafficimprovements 30,000
5Total
2,600,000
6
36thSt&Schackleford
ShacklefordtoDa rtmothw/sidewalkonShackleford 515,000
6
BroadmoorSubdi vision
Repaircurbandgutteratmultiplelocations 20,000
6
MalloySt
Dra i nageimprovementsat#63 1,100,000
6
PotterSt
RoundaboutatPleasantValleyandArkansasValley 800,000
6
Ward6Sidewalk(Romine)
Miscellaneous Sidewalk 16 5,000
6Total
2,600,000
7
DartmooratMannRd
Dra i nageimprovements 20,000
7
MarlboroughSt
42ndSttoCol.Glenn 600,000
7
MeadowcliffSidewalkPhase1
NewSidewalks 330,000
7
SandyLane/ShadyBrook
Dra i nageimprovements 150,000
7
SheliaLane&MeyerRd
Dra i nageimprovementsSheliaLaneatMeye
r
220,000
7
ThompsonRd
Dra i nageimprovements 85,000
7
Victoria/Woodford
Installundergrounddrainagesystem. 250,000
7
Ward7Sidewalk
Miscellaneous Sidewalk 50,000
7
YarberryLane
ChicottoDeerMeado
w
895,000
7Total
2,600,000
City‐wide
Main Street Water Quality
LowImpactDevelopment100,200,500Blocks 565,000
City‐wide
12th Street Revitalization
12th,13th,Pine,CedarStreetscape 175,000
City‐wide
Other City-wide Priorities
1,260,000
City‐wideTotal
2,000,000
GrandTotal
20,200,000$
Public Works 3/8 Cent Sales Tax
Street and Drainage Projects (2012-2015 Projects
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City of Little Rock, Arkansas 2016 Operating Budget
FROM TO
1 W. 29th Street Asher Ave Fair Park Boulevard 4487
2/7 Geyer Springs Road Mabelvale Cutoff S. to Pulaski County Maintenance sign 3400
2 W. 65th Street Lancaster Road Patterson Road 2910
3 W. Capitol Avenue Woodrow Street Jack Stephens Dr 3800
3 N. University Avenue Cantrell Road E. Palisades Drive 4745
4/6 Markham Street Mississippi Street Markwood Road 2170
4 N. Rodney Parham Road Green Mountain Drive I-430 3368
4 Biscayne Drive Cantrell Road Leawood Boulevard 5800
4 Millbrook Road Cantrell Road south leg of Charter Oak Drive 3210
5/4 Hinson Road Pebble Beach Drive Taylor Loop Road 5900
5/6 Kanis Road Point West Road Kirby Road 4920
6 Baptist Health Drive Medical Cener Drive Lile Drive 2130
6 W. 36th Street Colonel Glenn Road John Barrow Road 6640
6 Boyle Park low water bridge section W. 28th Street Boyle Park Rd 1120
6 Boyle Park Road Archwood Drive Cleveland Street 5300
6 Boyle Park Road Cleveland Street University Avenue 1330
7 Colonel Miller Road W. Baseline Road City Limits 3960
65,190
2016 RESURFACING PROGRAM TOTAL
CITY OF LITTLE ROCK, PUBLIC WORKS DEPARTMENT
2016 STREET RESURFACING PROGRAM
Ward
STREET NAME
STREET
Length
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City of Little Rock, Arkansas 2016 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
2016 Estimated Expenditures: $28 million
Estimated Completion Date: July 2017
Estimated Increase to Operating Expenditures: Not applicable.
Maintenance will be performed with current annual public works allocations
for street maintenance in the Street Fund budget.
Ward
Project Location Total
1
17th St. Woodrow St to Brown St $1,000,000.00
1
Asher Ave Oak to Woodrow $3,000,000.00
1
Asphalt Overlay Program Asphalt Overlay Ward 1 $3,000,000.00
1
Plantation Pickett Plantation Dr at Pickett Dr $200,000.00
1
Wright Avenue Viaduct Wright Ave at Union Pacific Railroad $500,000.00
1 Total
7,700,000
2
Asphalt Overlay Program Asphalt Overlay Ward 2 3,000,000
2
Dailey Drive Sidewalk Dailey Drive 50,000
2
Elm St and Maryland St Elm St and Maryland St 500,000
2
Fair Park Traffic Calming Fair Park Blvd 400,000
2
Geyer Springs Railroad Overpass 58th St to 65th St 500,000
2
Scott Hamilton I-30 to 65th St including new traffic signal 3,800,000
2
West 10th St Abigail St to Washington St 550,000
2 Total
8,800,000
3
Asphalt Overlay Program Asphalt Overlay Ward 3 3,000,000
3
Cedar Hill Bridge Repair Riverdale 600,000
3
Coleman Creek Buchanon to H St. 50,000
3
Kingsrow Drive 200 Block of Kingsrow 510,000
3
Markham Shared Use Trail Woodrow to Boone bike and pedestrian trail 150,000
3
McAdoo Drainage Markham to H St. 1,050,000
3
Pine Manor Drainage Ranch Valley 500,000
3
Pine Valley Roundabout Pine Valley at Mckinley 400,000
3
Polk Street Improvements Lee Ave. to A St. 690,000
3
Sandpiper Drive Sidewalks New sidewalk McKinley to Hughes Street 75,000
3
Scenic Drive Drainage Grant St. to N. Taylor St. 500,000
3
Zoo Dr. Roundabout Zoo Dr at Fairpark 175,000
3 Total
7,700,000
4
Asphalt Overlay Program Asphalt Overlay Ward 4 3,000,000
4
Cecil Drive Drainage Cecil Drive and Shephards Drive 500,000
4
El Dorado / Hinson Drainage Hinson Rd at Eldorado Dr 250,000
4
Ellis / Steven Drainage Intersection of Ellis and Steven Dr 500,000
4
Hinson / Pebble Beach Intersection Hinson Rd at Pebble Beach Dr 200,000
4
Pinnacle Valley Cantrell to City Limits 1,500,000
4
Rodney Parham / 430 Interchange Rodney Parham 750,000
4 Total
6,700,000
Public Works 2013 Capital Improvement Bonds
Street and Drainage Projects (2014-2016)
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City of Little Rock, Arkansas 2016 Operating Budget
Ward
Project Location Total
5
Asphalt Overlay Program Asphalt Overlay Ward 5 3,000,000
5
El Dorado / Hinson Drainage Hinson Rd at Eldorado Dr 250,000
5
Hinson / Pebble Beach Hinson Rd at Pebble Beach Dr 25,000
5
Kanis Road Bowman to Point West 1,975,000
5
Pinnacle Valley Cantrell to City Limits 1,500,000
5
Ranch Blvd Signal Ranch Blvd at Cantrell Rd 250,000
5
Taylor Loop Road Rahling to LaMarche Dr. 1,300,000
5 Total
8,300,000
6
36th Street Roundabout 36th Street and Romine Rd 300,000
6
44th St 44th Street West of Potter 700,000
6
Asphalt Overlay Program Asphalt Overlay Ward 6 3,000,000
6
Barrow Road Streetscape Kanis to 36th St. 2,000,000
6
Kanis Road Shackleford to Bowman 1,000,000
6 Total
7,000,000
7
Asphalt Overlay Program Asphalt Overlay Ward 7 3,000,000
7
Chicot Rd & Mabelvale Pike Chicot Rd to Mabelvale Pike to Shetland 2,000,000
7
Mabelvale Cutoff Shiloh to Sardis 2,800,000
7 Total
7,800,000
City-Wide
Cantrell Road Widening Mississippi to Perryville Road (AHTD Match) 1,200,000
City-Wide
Main Street Water Quality
Low Impact Development 100, 200, 500 Blocks 487,100
City-Wide
Geyer Springs RR Overpass RR Overpass matching funds to AHTD 1,200,000
City-Wide
Kanis Road Kanis from Shackelford to Bowman (1) 2,612,900
City-Wide
Wright Avenue Viaduct Bridge Rehabilitation 500,000
City-Wide Total
6,000,000
Grand Total
60,000,000$
Public Works 2013 Capital Improvement Bonds
Street and Drainage Projects (2014-2016)
157
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City of Little Rock, Arkansas 2016 Operating Budget
158
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Debt Management
City of Little Rock, Arkansas 2016 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 12/31/15, the net amount of debt outstanding was
$112,849,470. The legal debt margin allows the City flexibility to issue up to an
additional $899,382,817.
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 $583.13 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.
Amount
2015 Assessed Value
(2015 Assessment Collected in 2016)
Real Property $2,999,712,109
TIF - Real Estate 8,654,458
Personal Property 787,937,640
Utility:
Personal Property 252,624,940
Total Assessment 4,048,929,147
Debt Limit (20% of assessment) 809,785,829
Short-Term Financing Debt Limit (5% of assessment) 202,446,457
Sub-Total Debt Limit 1,012,232,287
G.O. & Short Term Bonds Outstanding @ 12/31/15 127,612,471
Less:
Amt avail. In Debt Service (at 12/31/15) 14,763,001
Outstanding Bonds, Net of Debt Service 112,849,470
Legal Debt Margin $899,382,817
City of Little Rock, Arkansas
Computation of Legal Debt Margin
December 31, 2015
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City of Little Rock, Arkansas 2016 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 2015, the legal debt limit is $1,012,232,287 based
on a total assessment of $4,048,929,147.
The City of Little Rock has three areas of current debt levels, which combined,
equal the total debt level of the City. The current general obligation level as of
December 31, 2015 is $103,705,000. The current revenue bond level is
$34,740,000. The short-term debt level is $23,907,432 for an overall current debt
level of $162,352,432.
Although the City may increase the general obligation and the short-term debt
levels to $1,012,232,287, 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 $1 billion in debt is
approximately 15.42 mills. Currently, the property tax millage for the retirement of
general obligation debt is 4.8 mills. The millage may be increased to provide funds
up to the legal debt limit with voter approval.
The citizens of Little Rock approved a new annual ad valorem tax of 3.0 mills at a
special election held on September 11, 2012 for the issuance of 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
Legal Debt Legal Debt
Margin Limit
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
2014 897,304,020 998,961,026
2015 899,382,817 1,012,232,287
Debt Applicable to Debt Limit 2005 - 2015
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City of Little Rock, Arkansas 2016 Operating Budget
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 2017 – 2018 timeframe.
In addition, on July 14, 2015, voters approved a reduced millage of .9 mills (down
from 1 mill) to fund the issuance of $37 million in bonds to (i) finance the cost of
acquiring, constructing and equipping the land and additional capital
improvements to the public City libraries owned and operated by Central Arkansas
Library Systems; (ii) refund the City’s outstanding Library Construction and
Improvement Bonds, Series 2008 and Series 2009, and the City of Little Rock
Residential Housing and Public Facilities Board Capital Improvement Revenue
Bonds, Series 2007; and (iii) pay the costs of issuing the Bonds. This brought the
total mills to fund capital improvements for the Central Arkansas Library to 1.8
mills, which includes the .9 mills dedicated to the 2012 Library Construction and
Refunding Bonds.
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 at the maximum.
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City of Little Rock, Arkansas 2016 Operating Budget
PRINCIPAL PRINCIPAL BONDS PRINCIPAL INTEREST
ORIGINAL MATURITY INTEREST BALANCE BONDS PAID IN RETIRED BALANCE PAID IN
GENERAL OBLIGATION DEBT
TRUSTEE AMOUNT DATE RATE AT 12/31/14 ISSUED 2015 2015 AT 12/31/2015 2015
-
2008 Library Construction and Imp. Bonds Regions Bank 4,000,000 3/1/2028 3.00% - 4.75% 2,435,000 0 175,000 2,260,000 0 98,500
2009 Library Construction and Imp. Bonds Regions Bank 28,000,000 3/1/2028 3.00% - 5.00% 18,120,000 0 1,210,000 16,910,000 0 712,453
2012 Library Construction and Imp. Bonds Regions Bank 31,015,000 3/1/2032 2.00% - 4.00% 27,465,000 0 1,215,000 1,200,000 25,050,000 889,908
2015 Library Construction and Refunding Bonds Regions Bank 36,620,000 3/1/2028 2.05% - 4.00% 0 36,620,000 0 0 36,620,000 0
2013 Limited Tax Capital Improvement First Security Bank 58,105,000 4/1/2033 1.00% - 5.00% 49,170,000 0 4,200,000 5,550,000 39,420,000 1,473,336
2014 Tax Increment Improvement Bonds Regions Bank 2,615,000 3/1/2036 6.00% 2,615,000 0 0 0 2,615,000 156,900
REVENUE BONDS
2007 Infrastruture Refunding U.S, Bank 13,350,000 10/1/2019 4.00% - 5.00% 6,285,000 0 1,150,000 0 5,135,000 287,250
2002 Junior Lien Revenue Bonds U.S. Bank 3,630,000 10/1/2018 3.50% - 4.65% 1,155,000 0 270,000 0 885,000 52,043
2009A Parks & Rec Revenue Bonds Bank of the Ozarks 7,830,000 1/1/2039 2.00% - 5.50% 6,980,000 0 140,000 0 6,840,000 356,565
2003 Capital Imp.and Refunding Projects U.S. Bank 11,855,000 7/1/2028 1.50% - 5.30% 8,655,000 0 440,000 0 8,215,000 445,835
2007 Waste Disposal Revenue Bond Citizens Bank 3,400,000 5/1/2022 5.30% - 5.87% 2,150,000 0 220,000 0 1,930,000 116,783
2009B Parks & Rec Bank of the Ozarks 12,120,000 1/1/2039 2.00% - 5.375% 11,125,000 0 230,000 0 10,895,000 567,915
2010 Waste Disposal Revenue Bonds BancorpSouth 6,570,000 5/1/2016 1.90% - 3.77% 1,650,000 0 810,000 0 840,000 45,155
TEMPORARY NOTE
2011 Temporary Note Pinnacle Public Finance 4,600,000 12/22/2016 1.75% 1,888,013 0 935,818 0 952,195 33,040
2012 Temporary Note Banc of America Public Capital Corp. 18,580,000 3/28/2017 1.38% 11,300,062 0 3,715,219 0 7,584,843 155,941
2013 Temporary Note U.S. Bank 7,700,000 7/30/2018 1.61% 6,208,796 0 1,515,212 0 4,693,584 99,962
2014 Temporary Note SunTrust Finance & Leasing Corp. 5,916,000 6/27/2019 1.46% 5,916,000 0 1,149,190 0 4,766,810 86,374
2015 Temporary Note First Security Bank 5,910,000 6/24/2020 1.81% 0 5,910,000 0 0 5,910,000 0
Grand Total
$261,816,000 $163,117,871 $42,530,000 $17,375,439 $25,920,000 $162,352,432 $5,577,960
SUMMARY OF BOND INDEBTEDNESS
For the month ended December 31, 2015
PRINCIPAL PRINCIPAL BONDS PRINCIPAL INTEREST
ORIGINAL MATURITY INTEREST BALANCE BONDS PAID IN RETIRED BALANCE PAID IN
GENERAL OBLIGATION DEBT
TRUSTEE AMOUNT DATE RATE AT 12/31/15 ISSUED 2016 2016 AT 12/31/2016 2016
-
2012 Library Construction and Imp. Bonds Regions Bank 31,015,000 3/1/2032 2.00% - 4.00% 25,050,000 0 1,255,000 0 23,795,000 834,258
2015 Library Construction and Refunding Bonds Regions Bank 36,620,000 3/1/2028 2.05% - 4.00% 36,620,000 0 0 0 36,620,000 865,327
2013 Limited Tax Capital Improvement First Security Bank 58,105,000 4/1/2033 1.00% - 5.00% 39,420,000 0 3,600,000 5,755,000 30,065,000 1,321,649
2014 Tax Increment Improvement Bonds Regions Bank 2,615,000 3/1/2036 6.00% 2,615,000 0 0 0 2,615,000 156,900
REVENUE BONDS
2007 Infrastruture Refunding U.S, Bank 13,350,000 10/1/2019 4.00% - 5.00% 5,135,000 0 1,200,000 0 3,935,000 238,375
2002 Junior Lien Revenue Bonds U.S. Bank 3,630,000 10/1/2018 3.50% - 4.65% 885,000 0 280,000 0 605,000 40,298
2009A Parks & Rec Revenue Bonds Bank of the Ozarks 7,830,000 1/1/2039 2.00% - 5.50% 6,840,000 0 150,000 0 6,690,000 351,630
2003 Capital Imp.and Refunding Projects U.S. Bank 11,855,000 7/1/2028 1.50% - 5.30% 8,215,000 0 465,000 0 7,750,000 425,155
2007 Waste Disposal Revenue Bond Citizens Bank 3,400,000 5/1/2022 5.30% - 5.87% 1,930,000 0 230,000 0 1,700,000 104,125
2009B Parks & Rec Bank of the Ozarks 12,120,000 1/1/2039 2.00% - 5.375% 10,895,000 0 235,000 0 10,660,000 560,008
2010 Waste Disposal Revenue Bonds BancorpSouth 6,570,000 5/1/2016 1.90% - 3.77% 840,000 0 840,000 0 0 15,834
TEMPORARY NOTE
2011 Temporary Note Pinnacle Public Finance 4,600,000 12/22/2016 1.75% 952,195 0 952,195 0 0 16,663
2012 Temporary Note Banc of America Public Capital Corp. 18,580,000 3/28/2017 1.38% 7,584,844 0 3,766,270 0 3,818,574 104,889
2013 Temporary Note U.S. Bank 7,700,000 7/30/2018 1.61% 4,693,584 0 1,539,607 0 3,153,977 75,567
2014 Temporary Note SunTrust Finance & Leasing Corp. 5,916,000 6/27/2019 1.46% 4,766,810 0 1,165,777 0 3,601,033 69,786
2015 Temporary Note First Security Bank 5,910,000 6/24/2020 1.81% 5,910,000 0 1,140,215 0 4,769,785 106,674
Grand Total
$229,816,000 $162,352,433 $0 $16,819,064 $5,755,000 $139,778,369 $5,287,137
SUMMARY OF BOND INDEBTEDNESS
For the month ended December 31, 2016
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City of Little Rock, Arkansas 2016 Operating Budget
FUTURE DEBT SERVICE
YEAR PRINCIPAL INTEREST TOTAL
2016 $16,819,065 $5,287,137 $22,106,201
2017 $14,726,512 $5,124,569 $19,851,081
2018 $11,281,403 $4,706,137 $15,987,540
2019 $9,705,732 $4,317,012 $14,022,743
2020 $7,429,721 $3,942,042 $11,371,763
2021 $6,490,000 $3,630,268 $10,120,268
2022 $6,795,000 $3,326,354 $10,121,354
2023 $6,770,000 $3,024,168 $9,794,168
2024 $7,040,000 $2,747,630 $9,787,630
2025 $7,290,000 $2,495,034 $9,785,034
YEAR
PRINCIPAL INTEREST TOTAL
2016 $13,419,065 $3,551,713 $16,970,777
2017 $12,046,512 $3,526,917 $15,573,429
2018 $8,466,403 $3,237,767 $11,704,170
2019 $7,115,732 $2,975,789 $10,091,521
2020 $6,134,721 $2,722,761 $8,857,482
2021 $5,130,000 $2,477,344 $7,607,344
2022 $5,365,000 $2,243,844 $7,608,844
2023 $5,605,000 $2,006,819 $7,611,819
2024 $5,820,000 $1,790,156 $7,610,156
2025 $6,005,000 $1,601,241 $7,606,241
YEAR
PRINCIPAL INTEREST TOTAL
2016 $3,400,000 $1,735,424 $5,135,424
2017 $2,680,000 $1,597,651 $4,277,651
2018 $2,815,000 $1,468,370 $4,283,370
2019 $2,590,000 $1,341,223 $3,931,223
2020 $1,295,000 $1,219,281 $2,514,281
2021 $1,360,000 $1,152,924 $2,512,924
2022 $1,430,000 $1,082,510 $2,512,510
2023 $1,165,000 $1,017,349 $2,182,349
2024 $1,220,000 $957,474 $2,177,474
2025 $1,285,000 $893,794 $2,178,794
OVERALL FUTURE DEBT SERVICE
GENERAL OBLIGATION FUTURE DEBT SERVICE
REVENUE BOND FUTURE DEBT SERVICE
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City of Little Rock, Arkansas 2016 Operating Budget
Little Rock's
Debt Available for Percentage Share of
Governmental Unit Retirement Applicable Overlapping Deb
t
City of Little Rock, Arkansas $127,612,471 100% $127,612,471
Little Rock Public School District 186,705,741 100% 186,705,741
Total direct and overlapping debt $314,318,212 $314,318,212
Obtained from Jean Ring
Finance Director at Little Rock School District
City of Little Rock, Arkansas
Direct and Overlapping Governmental Activities Debt
As of December 31, 2015
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Departmental
Information
City of Little Rock, Arkansas
Mayor
Mayor
Mission Statement
To make policies and provide representation for the citizens
of Little Rock; provide executive management and
administration of City affairs; provide legal advice and
representation for the City; serve as official recorder and
custodian of public documents; and to conduct municipal
judicial proceedings for criminal and traffic offences.
Citizens
Mayor
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2015 Department Priorities Status
Implement an apartment safety/crime free diagram. Ongoing
Implement AmeriCorps Program for the redevelopment
of neighborhoods in the Midtown Neighborhoods south
of Interstate 630.
Ongoing
Work with partners to identify development opportunities
along the 12th Street corridor
Ongoing
Continue to develop, with private sector investment, the
Creative Corridor; concentrating on art, culture, science
and technology.
Ongoing
Completed the “Low Impact Development” Project along
Main Street; worked with the development community to
further invest along the Main Street Corridor.
Completed
Improve programming and operations of the Homeless
Day Resource Center.
Ongoing
Work on the revitalization of the residential areas east of
Interstate 30.
Ongoing
Work on the implementation of a Master Plan for
Western Hills, Hindman parks and First Tee recreational
areas.
Ongoing
Open the West Little Rock Police Substation on
Highway 10.
Ongoing
Continue to fund and complete the Arkansas River Trail. Ongoing
Continue to support the Mayor’s Commission on
Sustainability to promote sustainable initiatives and
continue to host an annual summit on sustainability.
Ongoing
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
Ensure that the local sales tax increase, which was
approved by voters in 2011, is spent responsibly and
according to the plan laid out to the citizens before the
election.
Ongoing
Work with the various economic development
organizations to attract and retain jobs for the
community.
Ongoing
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2016 Department Goals
Explore the deployment of broadband hot spots in downtown Little Rock.
Establish broadband access in Housing and Urban Development (HUD)
housing.
Work with the Arkansas Highway and Transportation Department on ’30-
Crossing’ conflicts.
Initiate Phase II of the Creative Corridor Low-Impact Development Plan.
Develop a transitional housing program for the Jericho Way Homeless Day
Resource Center.
Create a mentoring program for Hamilton Learning Academy.
Implement juvenile justice reform measures.
Continue work on Cities United and My Brother’s Keeper.
Develop a plan for a soccer complex with Little Rock Parks and Recreation
Commission.
Complete a recommendation report for Capital City Crime Prevention Task
Force.
Organize and implement a U.S.S. Little Rock commissioning committee.
The departmental goals and objectives link with the
Overall City Goals and Objectives.
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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
Intergovernmental
Relations/Small, Minority, &
Women Owned Business
Development
Racial & Cultural
Diversity
Emergency
Management
Communications &
Marketing
Cities of Service
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City of Little Rock, Arkansas 2016 Operating Budget
General Administrative
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $6,260,523 $7,324,779 $7,575,403
Supplies and Materials 145,858 70,096 71,624
Contractual 12,959,027 12,932,401 13,351,311
Repairs and Maintenance 10,308 20,049 17,864
Debt Service 6,455,192 7,714,717 8,961,606
$25,830,908 $28,062,042 $29,977,808
Staffing 31 31 26
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $29,977,808 6.83%
$0
$3,500,000
$7,000,000
$10,500,000
$14,000,000
2014
2015
2016
Debt Service Repairs and
Maintenance
ContractualSupplies and
Materials
Salaries and
Employee
Benefits
Total Allocations By Fiscal Year And Account Category
General Government includes the Mayor and City Manager, City Clerk, Racial and Cultural
Diversity, Emergency Management, Small and Women Owned Business Development, and
LRTV. The personnel cost in the Employee Benefits Division is primarily for General Fund
workers compensation, retiree benefits, and actuarially determined pension contributions.
Debt service will increase by approximately $1.2 million in 2016 due to the addition of debt
service on the 2015 short-term note. Approximately $7.3 million will be transferred in from
the 3/8-cent sales tax fund to fund principal payments on debt issued from 2012 - 2015 to
accelerate 3/8-cent capital projects.
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City of Little Rock, Arkansas
City Manager
2015 Department Priorities Status
Continue to improve and expand Police Officer and Fire
Fighter recruiting efforts and conduct at least one (1)
Recruit School for Police and Fire. Ongoing
Continue to utilize and make improvements to crime
analysis driven enforcement programs. Ongoing
Complete the design of all infrastructure bond projects
currently approved and move 90% of the remaining bond
projects to bidding, contract award and construction
phase. Complete the design of all sales tax projects
currently approved and move 75% of the remaining sales
tax projects to bidding, contract award and construction
phase. Ongoing
To become Industry Certified through Fleet Consulting
Services and Government Fleet Management Alliance as
recognition for having met or exceeded all twenty (20)
Mission Critical Factors of Fleet Management, verifying
that the City of Little Rock Fleet Services Department is
industry competitive and cost-efficient. Ongoing
Upgraded the hardware and software of the 311 System,
which is used to log and dispatch citizen request across
multiple City Departments. Completed
Explore the feasibility and cost of placing kiosk in the
Neighborhood Resource Centers to provide access to
other City services and information. Ongoing
Provide on-going training to improve the accuracy of
code violation notices, citations, affidavits and
condemnation files. Ongoing
Develop and implement a community-oriented process to
determine the needs/interest of the 12th Street area for
approximately 4,400 square-feet of unoccupied space in
the 12th Street Station. Ongoing
Complete construction of the West Central Community
Center. Ongoing
Update the 2001 Little Rock Parks & Recreation Master
Plan that is more than ten (10) years old, and needs to be
updated to reflect progress and maintain accreditation. Ongoing
Continue the refinement and implementation of the War
Memorial Redevelopment Plan, which will include
properties south of Interstate 630 that were purchased in
2013. Ongoing
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City of Little Rock, Arkansas
City Manager
2015 Department Priorities (Continued) Status
Updated walkways, rails and graphics to enhance
American Disability Act (ADA) accessibility at the Zoo. Completed
Develop a loan program utilizing Home Investment
Partnership Program (HOME) Funds that can be utilized to
further development activities with limited funds from HUD. Ongoing
Explore additional funding sources for the Elderly Home
Repair Program (EHP) through a possible partnership with
a local bank to create and develop a loan program to
assist recipients of EHP Grants to cover costs over the
$25,000 grant maximum. Ongoing
Complete the construction of a quarantine area at the
Little Rock Animal Village to segregate incoming dogs to
reduce exposure to healthy animals. Ongoing
Monitor and report on infrastructure projects funded by the
issuance of the 2013 Capital Improvement Bonds for
Street and Drainage Projects. Ongoing
Develop and implement a strategy to increase minority
and women-owned business procurement opportunities
within the City. Ongoing
2016 Department Goals
Complete the renovation of the Pankey Substation with a tentative opening
during the second quarter of the year.
Continue progress working on achieving Accreditation through the Center for
Public Safety Excellence.
Complete a comprehensive, sustainable, long-term Youth Master Plan that will
serve as a Comprehensive Action Plan to directly improve and enhance the
overall quality of life for the children, youth and families of Little Rock, while
building and strengthening the entire community.
Address Juvenile Justice Reform by providing support services to juveniles and
young adults through increased collaboration with Juvenile Accountability Block
Grant Partners, especially State organizations and the Little Rock School
District.
Coordinate an annual Sidewalk Replacement Program with revenue from the
2011 Sales Tax Plan.
Complete the review of the MacArthur Park Design Guidelines and approval by
the Historic District Commission (HDC). Continue the development of an online
historic database of sites utilizing the Story Map application.
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City of Little Rock, Arkansas
City Manager
2016 Department Goals (Continued)
Transfer Fuel Master Data from operating on a separate database to the
City’s Structured Query Language server.
Work with the vendor to upgrade the City’s website to more mobile-friendly
version.
Staff will obtain additional training and continue to update the Grant
Compliance Manual to include requirements of new Office of Management and
Budget circulars as the requirements are refined.
Establish a Community Resource Housing Fair, which will bring together
various service providers in the City, as well as highlight the City of Little
Rock’s Housing Programs.
Continue to partner with DePaul, USA, in delivering services to the current and
future clients that utilize the Jericho Way facility.
Complete the restoration of Coleman Creek within War Memorial Park.
Complete the Western Hills Park Master Plan.
Operate an eight (8)-week Summer Playground Program at seven (7) sites
around the City for youth between the ages of six (6) and fifteen (15).
Develop and begin implementation of a Five (5)-Year Plan that incorporates
the Zoo Master and Strategic Plan.
Complete fifteen (15) homes under the World Changers activity.
Funding has been donated for a human/canine water fountain at the Little Rock
A
nimal Village Dog Park and the target date for installation is late spring. Staff
continues to seek a funding source to develop the water play area within the
Dog Park.
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Department: City Manager
Funding Source: General Fund
Budget: $29,977,808
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.
2014
2015
2016
Actual
Budget
Budget
Objective: Provide responses to City Board of Director requests in a timely manner.
Demand: Number of City Board of Director
requests.
250
275
286
Workload: Number of City Board of Director
requests completed.
225
273
205
Efficiency: Number of City Board of Director
requests completed in a timely manner.
225
273
205
Effect/Outcome: Percentage of City Board of
Director requests completed in a timely manner.
100%
100%
100%
Objective: Provide responses to citizen requests within a timely manner.
Demand: Number of citizens requests for
information.
200
225
215
Workload: Number of citizen requests for
information completed.
200
225
215
Efficiency: Number of citizen requests for
information completed in a timely manner.
180
210
209
Effect/Outcome: Percentage of total citizen
requests completed a timely manner.
90%
93%
97%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Basic City Services.
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City of Little Rock, Arkansas
Board of Directors
Board of Directors
Mission Statement
To make policies and provide representation for the citizens
of Little Rock; provide executive management and
administration of City affairs; provide legal advice and
representation for the city; serve as official recorder and
custodian of public documents; and to conduct municipal
judicial proceedings for criminal and traffic offences.
Citizens
Board of Directors
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City of Little Rock, Arkansas 2016 Operating Budget
Board of Directors
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $277,302 $283,848 $284,614
Supplies and Materials 15,324 2,990 2,990
Contractual 29,492 55,097 55,097
Repairs and Maintenance 0 92 117
Total $322,119 $342,027 $342,818
Staffing 111
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $342,818 0.23%
$0
$75,000
$150,000
$225,000
$300,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
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 attributed to salary, health care, and benefit cost
changes for non-uniform employees.
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2015 Department Priorities
Status
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.
Ongoing
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.
Ongoing
Meet with neighborhoods and community groups to
discuss and resolve issues of concern.
Ongoing
Ensure the successful implementation of the City's 3/8-
Cent Capital Projects and the 5/8-Cent Operating Sales
Tax Funds.
Ongoing
2016 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 Fund.
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Department: Board of Directors
Funding Source: General Fund
Budget: $342,818
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.
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City of Little Rock, Arkansas
Community Programs
Community Programs
Mission Statement
The mission of the Department of Community Programs is to effectively
administer and maximize Prevention, Intervention, and Treatment (PIT)
funds authorized annually in order to provide the community with quality
programs that utilize proven practices with the goal of improving positive
outcomes and the overall quality of life for the children, youth, and
families of Little Rock.
City Manager
Director of
Community
Programs
Administration Programs
Children, Youth &
Family
Anti - Tobacco
Prevention
Intervention and
Treatment
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City of Little Rock, Arkansas 2016 Operating Budget
Community Programs
Expenditure Budget
2014 2015 2016
Description
A
ctual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $441,562 $415,556 $419,592
Supplies and Materials 24 1,874 1,874
Contractual 19,934 6,000 6,000
Repairs and Maintenance 0 148 93
Total $461,520 $423,578 $427,559
Staffing 10 11 11
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $427,559 0.94%
$0
$112,500
$225,000
$337,500
$450,000
2014
2015
2016
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
programs funded by the $5.5 million contribution to Children Youth and
Family prevention, intervention and treatment, and re-entry programs
included in General Fund - Transfers Out.
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2015 Department Priorities Status
Master Plan for Children, Youth & Families: Complete a
comprehensive, sustainable, long-term Master Plan that
will serve as a Comprehensive Action Plan to directly
improve and enhance the overall quality of life for the
children, youth and families of Little Rock, while building
and strengthening the entire community.
Ongoing
Secure the full utilization of the Management Information
System (MIS) with all funded programs.
Completed
Create targeted tobacco cessation programs for Little
Rock Police and Little Rock Fire Departments.
Ongoing
Expand Re-Entry services to provide support services to
juveniles and young adults through partnerships with state
organizations (Division of Youth Services) and the Little
Rock School District.
Ongoing
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2016 Department Goals
Master Plan for Children, Youth & Families: Complete a comprehensive,
sustainable, long-term Master Plan that will serve as a Comprehensive
Action Plan to directly improve and enhance the overall quality of life for the
children, youth and families of Little Rock, while building and strengthening
the entire community.
PIT Programs: Complete the Youth Program Quality Initiative Assessments
with funded programs, which will include assistance with the development of
targeted improvement plans based on their assessment findings.
PIT Programs: Plan and execute relevant professional development and
training to prepare current and potential program partners for upcoming
system and process changes resulting from Youth Master Plan
recommendations.
PIT Programs: Staff will conduct unannounced quarterly program oversight
visits to PIT Programs for the purpose of increasing Department visibility
and support, and to address any contracting concerns.
PIT Programs: Develop new partnerships for the Summer Youth
Employment Program by increasing the number of worksites.
Re-Entry Employment Readiness Training Program: Develop and pilot a
comprehensive Re-Entry Mentoring Program for City of Little Rock
residents. The process will include conducting a survey of Re-Entry
Program participants to determine the level of interest and targeted need of
a mentoring program in order to develop specifications for an evidence-
based mentoring component for the Re-Entry Program. In addition, staff
will work to secure partnerships with State and community-based
organizations to provide mentoring services to City of Little Rock residents
returning to the community.
Juvenile Justice Reform: Address Juvenile Justice Reform by providing
support services to juveniles and young adults through increased
collaboration with Juvenile Accountability Block Grant (JABG) Partners,
especially State organizations and the Little Rock School District. The
process will include enhancing the Targeted Referral Program at Hamilton
Learning Academy by adding an additional program and/or set of services
by February 2016 utilizing JABG Funds and the launch of a school-based
Juvenile Diversion Program to pilot in August 2016.
Career Skills Center: Develop and launch a comprehensive Career Skills
Center to address barriers to successful employment and reintegration, e.g.
Legal documentation (Driver’s License, ID Card, Birth Certificate, etc.);
Successful Interviews; Proper Job Conduct; Proper Attire; Time
Management and Goal-setting; Money Management; Housing;
Transportation; Child Care and/or Child Support Issues; GED; Mental
Health/Substance Abuse; etc.
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Department: Community Programs
Funding Source: General Fund
Budget: $427,559
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.
2014
2015
2016
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
1,300
Workload: Youth recruited and processed through
orientation.
600
600
835
Efficiency: Youth processed and available for
employment in June.
600
600
720
Effect/Outcome: Percentage of youth processed
and available for work in June.
80%
80%
55%
Objective: To audit, approve, and process all reimbursement requests for payment within 14
days.
Demand: Requests available for process and
reimbursement.
750
756
773
Workload: Requests processed for
reimbursement.
710
725
740
Efficiency: Requests processed per month.
59
60
62
Effect/Outcome: Percentage of total requests
processed.
94%
100%
96%
The departmental goals and objectives link with the
Board of Directors Statement of M
anagement Policy for a
Safe City and Quality of Life.
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City of Little Rock, Arkansas
City Attorney
City Attorney
Mission Statement
To provide legal assistance and representation for the City of
Little Rock and its Boards and Commissions.
Mayor and
Board of
Directors
Chief Deputy
City Attorney
Law Office
Administrative
Coordinator
Case
Coordinator
(Truancy)
Case
Coordinator
(Traffic)
Law Office
Administrative
Coordinator
Case
Coordinator
(Environmental)
Office
Assistant I
City Attorney
Deputy City
Attorney(s)
Assistant City
Attorney(s)
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City of Little Rock, Arkansas 2016 Operating Budget
City Attorney
Expenditure Budget
2014 2015 2016
Description
A
ctual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $1,531,252 $1,667,680 $1,764,424
Supplies and Materials 85,236 77,202 79,542
Contractual 54,664 90,953 90,953
Repairs and Maintenance 1,066 4,088
Total $1,671,152 $1,836,901 $1,939,007
Staffing 18 19 20
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $1,939,007 5.56%
$0
$450,000
$900,000
$1,350,000
$1,800,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $96,700 of the personnel increase is attributed to salary and
benefit cost changes for non-uniform employees, including the cost of a new
paralegal position.
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2015 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 to prepare legal research memoranda in a timely
manner.
Ongoing
Maintain awareness of recent changes in Federal law and
regulations that may impact Little Rock government.
Ongoing
Assist City departments with the drafting of proposed
ordinances and resolutions.
Ongoing
Continue to review, research and draft contracts for City
departments and commissions.
Ongoing
Continue to handle litigation cases. Ongoing
Continue to prosecute traffic, truancy and code violations. Ongoing
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2016 Department Goals
Continue transparent communication methods through reports, alerts and
various updates.
Continue to provide legal advice on the Criminal Abatement Program.
Continue to prepare legal research memoranda in a timely manner.
Maintain awareness of recent changes in State and Federal law and
regulations that may impact Little Rock government.
Assist City departments with the drafting of proposed ordinances and
resolutions.
Continue to review, research and draft contracts for City departments and
commissions.
Continue to represent the City in litigation cases for or against the City.
Continue to prosecute traffic, truancy and code violations.
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Department: City Attorney
Funding Source: General Fund
Budget: $1,939,007
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.
2014
2015
2016
Actual
Budget
Budget
Objective: To litigate cases.
Demand: Cases to be litigated.
82
63
70
Workload: Cases litigated.
82
63
70
Efficiency: Cases litigated per year.
82
63
70
Effect/Outcome: Percentage of litigated cases
closed per year.
n/a
n/a
n/a
Objective: To prosecute health and safety code
Violations.
Demand: Violations presented for final
judgment.
2,738
2,475
2,500
Workload: Violations prosecuted for final
judgment.
2,738
2,475
2,500
Efficiency: Violations convictions.
1,695
815
1,000
Effect/Outcome: Conviction rate.
62%
33%
40%
Objective: To prosecute DUI/DWI violations.
Demand: DUI/DWI pleas and trials.
357
324
340
Workload: Court appearances for DUI/DWI pleas
and trials.
357
324
340
Efficiency: Guilty DUI/DWI pleas and convictions
250
192
221
Effect/Outcome: Percentage guilty.
70%
59%
65%
Objective: Prepare contract and legal memoranda
in a timely manner.
Demand: Request for contracts and legal
research.
212
194
200
Workload: Contracts and research memoranda
prepared.
212
194
200
Efficiency: Contracts and memoranda prepared in
a timely manner.
212
194
200
Effect/Outcome: Percentage of contracts and
memoranda prepared in a timely manner.
100%
100%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
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City of Little Rock, Arkansas
District Court First Division
District Court
First Division
Mission Statement
To provide the public with impartial and timely adjudication of
criminal offenses; to divert offenders from criminal activity
and increase public accountability through probation, drug
testing, victim restitution and community service programs.
City Manager
District Judge
Administration
Domestic Violence Criminal Court Probation
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City of Little Rock, Arkansas 2016 Operating Budget
District Court First Division
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $1,226,331 $1,323,617 $1,328,238
Supplies and Materials 40,797 42,100 42,100
Contractual 23,913 38,350 38,300
Repairs and Maintenance 0 1,723 1,700
Total $1,291,042 $1,405,790 $1,410,338
Staffing 21 21 21
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $1,410,338 0.32%
There is an increase of approximately $4,600 attributed to salary and benefit
cost changes for non-uniform employees.
$350,000
$700,000
$1,050,000
$1,400,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
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2015 Department Priorities Status
Provide a new court building for all three District Courts,
providing adequate space and a healthier environment for
employees and better security for the Judges, staff, public
and attorneys.
Ongoing
Administer and provide justice to all citizens in an equitable
and 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 ensuring
accountability, accessibility, and professional, courteous,
customer service to citizens.
Ongoing
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2016 Department Goals
Begin construction plans on the new District Courts and Police Building; Little
Rock Justice Building.
First District Court will direct the overall operations of Criminal Court within the
guidelines of the State of Arkansas and the City of Little Rock ordinances,
statutes, and policies.
Provide better access to the courts through a new web based computer
system that will allow limited public access for information purposes and
access to other courts.
Provide fair and impartial adjudications for all cases heard.
Continue community outreach with educational information.
Provide court informed sentencing recommendations, monitoring, and
compliance with court orders. Stay informed on all changing legislation
regarding fees and new statute requirements.
Provide management direction to staff and ensure accountability and
accessibility to citizens, while providing courteous customer service.
Endeavor to provide an enhanced department that promotes teamwork and a
better work environment.
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Department: District Court Criminal
Funding Source: General Fund
Budget: $1,410,338
Department Description:
To direct overall operations of Criminal proceedings ensuring legal compliance, efficiency, and
public accountability.
2014
2015
2016
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.
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City of Little Rock, Arkansas
District Court Second Division
District Court
Second Division
Mission Statement
We seek to administer justice and equity.
City Manager
District Judge
Administration
Probation
&
Support Staff
Court Clerks
&
Support Staff
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Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $1,048,273 $1,056,580 $1,172,663
Supplies and Materials 21,875 22,200 22,200
Contractual 161,712 167,369 168,378
Repairs and Maintenance 520 2,096 2,093
Total $1,232,380 $1,248,245 $1,365,334
Staffing 17 17 19
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,365,334 9.38%
$0
$300,000
$600,000
$900,000
$1,200,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
There is an increase of approximately $116,000 attributed to salary and
benefit cost changes for non-uniform employees. This includes the cost of
two (2) new positions that were added during 2015, including a Deputy Court
Clerk and an Administrative Court Operations Coordinator.
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2015 Department Priorities Status
Second District Court processed 37,572 new violations. Completed
Second district Court disposed of 35,529 violations. Completed
Second District Court processed 366 Driving While
Intoxicated (DWI) violations.
Completed
Second District Court disposed of 382 DWI's. Completed
Traffic Tickets from the Arkansas State Police and Little
Rock Police are now mostly entered electronically and
downloaded electronically into our new court system.
Completed
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2016 Department Goals
Continue to find innovative ways to improve overall operations.
Provide the best customer service possible to all citizens.
Implemented a new case management system in February 2015 with the
assistance of the Arkansas Administrative Office of the Courts.
We hope that by the end of 2015 or in early 2016, we will have an e-filing
system implemented though the Administrative Office of the Courts.
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Department: District Court Traffic
Funding Source: General Fund
Budget: $1,365,334
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.
2014
2015
2016
Actual
Budget
Budget
Objective: To enter violations into the public safety system the same day received.
Demand: Violations to be entered.
32,432
37,572
37,000
Workload: Violations entered and processed.
32,432
37,572
37,000
Efficiency: Violations entered and processed per
month.
2,702
3,131
3,083
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.
66,200
35,529
35,000
Workload: Violations disposed.
66,200
35,529
35,000
Efficiency: Violations disposed of per month.
5,516
2,960
2,916
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.
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City of Little Rock, Arkansas
District Court Third Division
District Court
Third Division
Mission Statement
To provide impartial and timely adjudication and impose
sanctions for code violations to insure that neighborhood
conditions are improved to comply with accepted health and
safety standards. To provide the public with timely and
impartial adjudication of civil and small claim matters.
City Manager
District Judge
Administration
Environmental Court
Civil/Small Claims Court
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City of Little Rock, Arkansas 2016 Operating Budget
District Court Third Division
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $574,546 $587,984 $588,397
Supplies and Materials 7,672 11,813 11,813
Contractual 25,075 24,485 24,485
Repairs and Maintenance 0 2,500 2,500
Total $607,294 $626,782 $627,195
Staffing 888
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $627,195 0.07%
$0
$175,000
$350,000
$525,000
$700,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
There is an increase of approximately $400 attributed to salary and benefit
cost changes for non-uniform employees.
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2015 Department Priorities Status
Establish an affective probationary program for youthful
offenders that includes but is not limited to career
planning, resume building, effective communication skills
and money management, etc.
Ongoing
Increase the amount and intensity of security training for
bailiffs and staff to be prepared for sovereign citizens,
active shooter and/or purposeful obstructionist.
Ongoing
Continue the process of upgrading and training for the new
Contexte court system.
Ongoing
Continue to seek ways to help elderly and
socioeconomically disadvantaged defendants find ways to
get their property in compliance and out of our court.
Ongoing
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2016 Department Goals
Continue efforts to make our forms "language friendly" for Spanish speaking
defendants and civil litigants.
g
Continue working out the kinks as we convert to the new Contexte system
for code and civil cases.
Pursue grant funds in order to implement a 12 month probation program
aimed specifically at assisting youth charged with curfew violations.
Specifically, the program would provide career readiness training (resume
preparation interviewing skills, professional etiquette, etc.) intensive, subject
specific tutoring, etc.
Continue education in emergency awareness training for bailiff's and staff
(active shooter, sovereign citizens, overt disruption resolution, etc.).
Prepare for the transition to becoming a State District Court. The new
designation includes the responsibility of assuming two new courts
(Wrightsville and Cammack Village), an increase in small claims limits (from
$5,000 to $25,000) and an increase in subject matter jurisdiction (i.e. child
support cases, preliminary felony matters, uncontested divorces, etc.).
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Department: District Court Environmental
Funding Source: General Fund
Budget: $627,195
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.
2014
2015
2016
Actual
Budget
Budget
Objective: To process 100% of life-threatening violations within seven (7) days of the date
citation is written.
Demand: Citations to be processed.
90
95
100
Workload: Citations processed, recorded, and
entered into computer.
95
100
100
Efficiency: Citations processed.
95
100
100
Effect/Outcome: Percentage of Citations
processed within thirty (30) days.
99%
100%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
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City of Little Rock, Arkansas
Finance
Finance
Mission Statement
To manage the financial affairs of the City in accordance with
all legal requirements in the highest standards of ethical and
professional conduct; and to advise the City Manager and
other City departments on any financial issues.
City Manager
Director of
Finance
Administration
Budget and
Research
Assistant
Director of
Finance
Accounting &
Reporting
Accounts
Payable/
Special Projects
Payroll
Grants
Management
Internal Audit Purchasing
Printshop
Treasury &
Revenue
Management
Parking
Garages
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City of Little Rock, Arkansas 2016 Operating Budget
Finance
Expenditure Budget
2014 2015 2016
Description
A
ctual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $2,576,822 $2,620,056 $2,790,427
Supplies and Materials 137,562 194,713 198,123
Contractual 217,649 249,177 268,630
Repairs and Maintenance 139,625 140,178 150,227
Capital (670) 00
Total $3,070,989 $3,204,124 $3,407,407
Staffing
41 42 43
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $3,407,407 6.34%
$0
$600,000
$1,200,000
$1,800,000
$2,400,000
2014
2015
2016
CapitalRepairs and
Maintenance
ContractualSupplies
and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $170,000 of the personnel cost increase is attributed to salary
and benefit cost changes and position reclassifications. The increase
includes the addition of a new Purchasing contract/sourcing specialist
position. The increase to repairs and maintenance reflects software
maintenance fee increases. In addition, contract cost is increased for
additional arbitrage calculations required for three (3) bond issues, and
increased audit cost associated with new pension reportin
g
standards.
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2015 Department Priorities Status
Staff worked to obtain the Government Finance Officers
Association (GFOA) Certificate of Recognition for the
2015 Budget Preparation and the GFOA Certificate of
Achievement for Excellence in Financial Reporting for the
2014 Comprehensive Annual Financial Report (CAFR).
Completed
Finance Staff will continue to offer training to
Departmental users on grants, purchasing, and all financial
applications.
Ongoing
Continue efforts to implement an Integrated Budget
Module for the City’s financial system. Evaluate whether
the Infor Budgeting and Financial Planning module will be
available in 2015. Issue a Request For Quotation (RFQ)
for other budget software if the Info solution will not be
available.
Ongoing
The Finance budget included an allocation for software
and maintenance to implement an electronic bid solution.
In addition, the solution chosen utilized minority vendor
participation tracking.
Completed
Evaluate and potentially expand the range of services to
reduce operating costs from the print shop.
Ongoing
Continue the aggressive pursuit of Federal, State, Local
and private grant opportunities.
Ongoing
Issued an RFP for the City's banking services. The new
contract started January 1, 2016.
Completed
Staff worked with Information Technology to complete the
replacement of the current mainframe false alarm system
and implemented a web-based application to process
false alarm payments.
Completed
Treasury Staff completed the transition to the Contexte
Court Management System mandated by the
Administration of the Courts. The new system was
integrated with the City’s financial software.
Completed
Review the current bid process and explore the possibility
of alternatives for implementation of a process that allows
acceptance of electronic bids.
Ongoing
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2015 Department Priorities (Continued) Status
Perform quarterly review and maintenance of outstanding
purchase orders.
Ongoing
Filled the Internal Audit Manager position and implemented
new programs to perform periodic reviews and testing of
the City’s internal controls, perform random cash counts,
and provide regular reports on the status of the City’s
internal control system, with recommendations for
improvements as needed.
Completed
Provide support and quarterly reporting to the LR Cent
Committee and the Board of Directors regarding the
status of the new one (1)-cent local sales tax revenues
and the progress toward completion of capital projects
authorized under the 3/8-cent portion of the tax.
Ongoing
Staff will monitor and report on infrastructure projects
funded by the issuance of the 2013 Capital Improvement
Bonds for Street and Drainage Projects.
Ongoing
Developed a 3/8-Cent Capital Project Financing Plan,
issuing a short-term financing note to ensure timely
purchase of items.
Completed
2016 Department Goals
Staff will work to obtain the Government Finance Officers Association
(GFOA) Certificate of Recognition for the 2016 Budget Preparation and the
GFOA Certificate of Achievement for Excellence in Financial Reporting for
the 2015 Comprehensive Annual Financial Report (CAFR).
Finance will coordinate with other City Departments to update program
inventories based on the 2016 Budget for review sessions in the fall. This
program will be continued on an annual basis.
Finance and Fleet will coordinate an RFQ to obtain a consultant to perform a
specialty audit/review of Fleet operations and to assist Staff with
development of a five (5) year vehicle replacement plan, development of
Fleet service agreements addressing the specific needs of City
Departments, and evaluating opportunities for process improvements.
Continue efforts to implement an Integrated Budget Module for the City’s
financial system.
Internal Audit will draft a 2016 audit plan that results in a shift from a reactive
to a proactive approach that promotes impartial reviews and risk based
analysis of processes and internal controls, and will continue to provide other
audit services that result in objective recommendations and useful information
for City Departments.
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2016 Department Goals (Continued)
The Finance department will work closely with the Information Technology
Department and system users across the City to upgrade and test the
Lawson/Infor upgrade to the version 10 platform.
The City periodically issues debt that is subject to arbitrage laws, rules and
regulations. In 2016, Finance will prepare an RFQ to retain professional
audit services to assist with arbitrage compliance responsibilities for debt
issued over the next five year period and for any subsequent calculations
related to debt issued during that period until final redemption. The
successful provider shall prepare any needed forms for filing with the IRS
and will advise the City on changes in law that could have an impact on the
calculations and related arbitrage reporting requirements.
Currently, only business and tobacco licenses can be renewed online.
Treasury Management will work with the City’s online provider, INA, to
expand online services to include alcohol and mixed drink permit renewals
and for collection of monthly supplemental payments from mixed drink
account holders.
Treasury Management and Traffic Engineering will be working together to
ensure that current and new loading zone account holders are paying the
appropriate annual amount for designated loading zone parking spaces. The
loading zone process currently resides with Traffic Engineering. Treasury
will work with Traffic Engineering to determine if the current collection
process is adequate.
Development of a 2016 short-term financing plan and issuance of a
temporary note for capital needs including: replacement of self-contained
breathing apparatus for the Fire Department; Planning permitting software;
Information Technology fire suppression system; fiber connectivity for the
Northwest Police Station and SID; and other capital items deemed
necessary.
Purchasing will create and maintain a repository of procurement related
contracts and will develop contract templates by type to facilitate annual
purchase orders, construction contracts, copier leases, and special
contracts. In addition, Staff will conduct City-wide buyer and vendor training,
conduct spend and trend analysis, and work to aggregate spending and
contracts where opportunities exist to improve cost and efficiency. Staff will
be coordinating the procurement project with Harvard through the What
Works Cities initiative.
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2016 Department Goals (Continued)
Evaluate and potentially expand the range of services offered, replace aging
equipment, and quantify and reduce outsourced printing services to reduce
operating costs and potentially improve the value of the print shop.
Continue the aggressive pursuit of Federal, State, Local and private grant
opportunities.
Develop and conduct training on grant management and writing for
Community Programs and other City Departments.
Staff will obtain additional training and continue to update the Grant
Compliance Manual to include requirements of new Office of Management
and Budget circulars as the requirements are refined.
Provide support and quarterly reporting to the LR Cent Committee and the
Board of Directors regarding the status of the new one (1)-cent local sales
tax revenues and the progress toward completion of capital projects
authorized under the 3/8-cent portion of the tax.
Staff will monitor and report on infrastructure projects funded by the issuance
of the 2013 Capital Improvement Bonds for Street and Drainage Projects.
At a special election held September 11, 2012, voters approved up to
$105,000,000 in bonds for street and drainage improvements. On July 15,
2013, the City issued the 2013 City of Little Rock Limited Tax General
Obligation Capital Improvement Bonds – Series 2013 in the amount of
$58,105,000. At the time of issuance, the City estimated that additional
parity bonds would be issued in 2016 in the aggregate amount of
$44,000,000 with scheduled principal due from 2017 through 2033. In order
to prepare for the issuance of a second series of bonds, Treasury
Management will work with financial underwriters to ensure that the
collection rate of the dedicated 3.0 mill tax levy is adequate to meet annual
debt service requirements. In addition, Finance will work with Public Works
to determine the appropriate timing of a second series of bonds to ensure
funds would be expended in a timely manner in conjunction with completion of
projects funded by the 2013 bond issue and 3/8-cent sales tax.
Development of a 3/8-Cent Capital Project Financing Plan, issue short-term
financing note for completion of the Southwest Fire Station and related
vehicles and equipment, and ensure timely purchase of items.
Continue the outreach initiative to increase minority and women-owned
business procurement opportunities within the City. Staff will continue
networking with the local and regional minority certification bodies, conduct
minority vendor training, and re-evaluate the City’s definition of “minority” to
promote inclusion.
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Department: Finance
Funding Source: General Fund
Budget: $3,407,407
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.
2014
2015
2016
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.
1
1
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.
1,691
1,500
1,500
Workload: Number of journal entries
processed and completed.
1,691
1,500
1,500
Efficiency: Average number of journal entries
processed and reviewed per month.
141
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.
100,902
100,000
100,000
Workload: Number of invoices processed,
recorded, and completed.
100,902
100,000
100,000
Efficiency: Number of invoices processed per
hour.
49
49
49
Effect/Outcome: Percentage of invoice
payments issued within 30 days.
95%
95%
95%
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2014
2015
2016
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, and
depreciation, transfer, and adjustment
transactions processed.
35,165
30,000
30,000
Efficiency: Number of departmental asset
inventory counts completed.
41
41
41
Efficiency: Transactions processed per month.
2,930
2,500
2,800
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: Number of regular payroll cycles per
year.
26
26
26
Workload: Number of payroll transaction lines
process and recorded.
2,167,366
2,500,000
2,500,000
Efficiency: Payroll transaction lines processed
and posted per month.
180,614
208,333
208,333
Effect/Outcome: Percentage of payroll
transactions processed in the regular bi-weekly
cycle.
98%
98%
98%
The departmental goals and objectives link with the
Statement of Management Policy for Financial Reporting.
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City of Little Rock, Arkansas
Human Resources
Human Resources
Mission Statement
To provide managers, administrators, and other employees
with services consistent with sound human resource
principles, that contributes to an effective and efficient work
force supportive of Little Rock Municipal Government
operations.
City Manager
Director of Human
Resources
Risk Management
Occupational Health
Safety/Loss Control
Benefits Administration
Labor and Employee
Relations
HRIS/Records
Employment and
Services
Recruitment
Employee Selection &
Hiring
Property Coverage
Employee Relations
Policies & Procedures
Compensation
Uniform Promotional Pro-
cesses
Employee
On-boarding
Classification
Job Classification
Independent Contractor
Determination
License & Certification
Monitoring &
Verification
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Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $1,347,280 $1,341,071 $1,471,307
Supplies and Materials 26,694 13,200 17,200
Contractual 273,753 302,514 298,523
Repairs and Maintenance 5,811 16,392 23,524
Total $1,653,539 $1,673,177 $1,810,554
Staffing 19 20 20
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,810,554 8.21%
$0
$350,000
$700,000
$1,050,000
$1,400,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The increase in personnel cost is attributed to salary and benefit cost
changes and position reclassifications. Other increases included funding for
leadership training courses.
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2015 Department Priorities Status
Analyzed results of training survey to determine
employee training needs. Identified additional training
that could be developed in-house and published on
intranet.
Completed
Developed a quarterly division training calendar
published on the intranet, in the newsletter, and emailed
to announcements.
Completed
Created leadership/supervisory equivalents for City
employees who do not possess the one or two years of
supervision, which is required for promotional
opportunities.
Completed
Implemented a review and monitored the process for
licenses and certifications required of City employees
for specific classifications.
Completed
Reviewed and updated the uniformed Police Officer job
descriptions.
Completed
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2016 Department Goals
Research and coordinate a citywide job fair.
Conduct Succession planning for City Departments.
Prepare Request for Qualifications (RFQ) for recruitment and testing
consultant to review Police Officer recruitment and selection process in order
to improve the number of qualified applicants.
Update uniform Fire Department job descriptions.
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Department: Human Resources
Funding Source: General Fund
Budget: $1,810,554
Department Description:
To provide administrative human resource management support to all departments; to establish,
implement, review, and modify policies and procedures.
2014
2015
2016
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
constraints.
Demand: Total Enrollment meetings.
52
47
20
Workload: Number of enrollment meetings
conducted.
52
47
20
Efficiency: Completed enrollment meeting
materials by contract/payroll deadlines.
100%
100%
100%
Effect/Outcome: Percentage of enrollment
materials completed by payroll and
Contract targets.
100%
100%
99%
Objective: To receive process and maintain job descriptions and job
specifications for City classifications.
Demand: Number of active job classifications.
430
442
455
Workload: Number of classifications requests or
new position requests per year (includes LRCVB).
158
173
190
Efficiency: Complete research and submit
completed documents for review by requesting
department within 60 days.
34
26
60
Effect/Outcome: Average number of days to
complete research and submit proposed job
descriptions/specification.
34
26
60
Objective: To receive, process and maintain applications
and related documents for all City Positions; to
recruit applicants for all City positions needed
(including Civil Service, non-Civil Service, and
Part-time positions).
Demand: The average number of days required to
announce, screen/test and refer applicants.
23
20
23
Workload: The number of actual positions which
were processed (i.e. posted, screened/tested, and
referred).
139
360
350
Efficiency: Number of all applicants for posted
full-time positions.
15,735
22,073
20,000
Effect/Outcome: Average number of days to
submit/refer a list (from the receipt of a requisition
to the referral of a list).
15.46
11.69
15
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The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Quality of Life.
Objective: Provide a cost-effective self-funded Workers’
Compensation program which meets legal
requirements and to reduce the City’s risk of loss due
to accidents.
Demand: Year to date cost per claim.
$2,683
$2,925
$3,012
Workload: Number of claims.
376
376
387
Efficiency: Percentage of claims properly reported
to the Workers’ Compensation Commission within
the ten (10) day requirement.
100%
100%
99%
Effect/Outcome: Proper claim management
driven by on time reporting percentages.
100%
100%
100%
Objective: Ensure that City property is protected
and restored in the event of casualty, vandalism,
theft or other destructive acts and to minimize the
impact of loss of property on the operating
department responsible for the property.
Demand: Approximate building valuation (in
millions).
370
390
470
Workload: Actual Value.
370
390
470
Efficiency: Maintain or improve coverage without
Unnecessary increase in premium rates.
0%
0%
5%
Effect/Outcome: Percent increase in premium
rates.
0%
0%
5%
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City of Little Rock, Arkansas
Information Technology
Information Technology
Mission Statement
To provide systems management, administration, review and
development of IT policies and standards, technical support,
training, technology design and selection, technology
acquisition, and technical strategic planning services for all
City departments.
City Manager
Information Technology
Director
Administration
Application Programming Networking
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City of Little Rock, Arkansas 2016 Operating Budget
Information Technology
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $2,744,058 $3,038,713 $3,140,346
Supplies and Materials 235,489 104,720 153,048
Contractual 312,818 588,119 616,346
Repairs and Maintenance 553,152 579,232 681,411
Capital 250,559 369,000 252,000
Total $4,096,076 $4,679,784 $4,843,151
Staffing 39 39 39
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $4,843,151 3.49%
$0
$875,000
$1,750,000
$2,625,000
$3,500,000
2014
2015
2016
CapitalRepairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $101,600 of the increase in personnel cost is attributed to
salary and benefit cost changes. The increases in repairs and maintenance
and contracts reflect consumer credit card security compliance software and
training and other software maintenance and network contracts resulting
from IT enhancements in the last few years.
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2015 Department Priorities Status
Community Programs Management Information System
(Cloud Based): Implementation of the Grants
Management module provided by nFocus.
Other (please
explain)
Little Rock Police Department (LRPD) Records
Management New Reporting Module: Created a new
reporting module to simplify information query.
Completed
Administrative Office of the Courts (AOC) System Web
Services: Implemented all available web services and
received all necessary arrest and adjudication information
to update the City's local database.
Completed
Little Rock Police Department Incident Module Project:
Updated and replaced the current LRPD Incident System
on the mainframe.
Completed
Little Rock Fire Department (LRFD) Records
Management System Update: Work with LRFD to update
their Records Management System. This process will
take multiple years to complete.
Ongoing
Little Rock Police Department Geographical Information
System (GIS) Enhancements: Added additional features
to LRPD GIS to provide a seamless production of routine
reports.
Completed
911 Computer-Aided Dispatch (CAD) System Upgrade:
Upgraded the LRPD Computer-Aided Dispatch System
911 hardware operating system and database (Oracle)
version in two (2) locations for redundancy. In addition, all
Windows XP CAD (911) clients will be replaced with
Windows 7 clients to insure the security of the CAD
system.
Completed
Cartegraph: Implement the Code Enforcement Application
for the Housing & Neighborhood Programs Department.
Completed
Predictive Analytic System: Constructed an in-house
Predictive Analytic System utilizing information from
existing LRPD, LRFD and Housing data sets.
Completed
City-Wide Website Upgrade: Work with the vendor to
upgrade the City's website to a mobile-friendly version.
Ongoing
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2015 Department Priorities (Continued) Status
Two-Way Interface from Cartegraph to 311: Create a two
(2) way interface from Cartegraph to 311.
Other (please
explain)
John Barrow - West Central Community Center: Assess
the technical requirements for the new West Central
Community Center.
Ongoing
Pankey Police Substation: Assess the technical
requirements for the new facility.
Ongoing
Open Data System: Implement an Open Data System that
can publish data sets for the citizens of Little Rock,
utilizing standard views, mapping tools and file formats.
Ongoing
2016 Department Goals
Community Programs Management Information System (Cloud Based) 2nd
Phase: Implement the Grants Management module provided by nFocus.
Little Rock Fire Department Records Management System Update: Work
with LRFD to update their Records Management System. This process will
take multiple years to complete.
City-Wide Website Upgrade: Work with the vendor to upgrade the City's
website to a mobile-friendly version.
Implementation of New Phone System: Upgrade and replace portions of the
City's existing phone system to a Voice over Internet Protocol (VoIP) phone
system.
John Barrow - West Central Community Center: Assess the technical
requirements for the new West Central Community Center.
Pankey Police Substation: Assess the technical requirements for the new
facility.
What Works Cities Initiative: Coordinate the City's effort to move forward
with What Works Cities Initiative for performance measurement and open
data.
Northwest Police Station (NWPS) & Special Investigation Division (SID)
Fiber: Work with vendor to execute franchise fiber to connect NWPS & SID
to the City's network.
Southwest Police Station (SWPS), Southwest Community Center and
LRIT(Little Rock Information Technology) 2 Fiber: Work with vendor to install
franchise fiber to connect SWPS and Southwest Community Center to the
City's network.
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2016 Department Goals (Continued)
Connection to State Data Center West: Work with State and vendors to get
a data connection into the State's Data Center West for redundant
connection to Internet, Arkansas Crime Information Center, FBI and State
Driver Control.
LRPD 33 New Vehicles: Coordinate with LRPD on the deployment of the
technology in the new police vehicles.
Computer Aided Dispatch System Upgrade: LRPF, LRFD and LRIT will
collaborate to search, outline and implement a CAD System (software,
interfaces, components, etc.) that best serves the City and its citizens and
visitors.
Zoo Point of Sales (POS) System: Continue to work with Zoo to implement
their new POS system.
Planning Software: Assist Planning Department with technical specifications
for a new software system for their department.
Lawson Upgrade: Work with Finance Department and vendor to move the
Lawson system to the latest version of the software.
System Wide Electronic HR Announcement Board: Work with HR
Department to identify a vendor to supply a citywide digital announcement
system.
Outside Agency Module for Police Record Management System (RMS):
Develop a module of the Police RMS for use by Prosecuting Attorney's
Office and other outside agencies that need access to that data.
Fire Suppression System for LRIT Building: Replace approximately 30 year
old system which is currently in the facility.
Housing and Neighborhood Programs (HNP) Code Enforcement Module
Integration into 311: LRIT will coordinate with HNP to integrate desired Code
Enforcement functionality into the City's hosted 311 environment.
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Department: Information Technology
Funding Source: General Fund
Budget: $4,843,151
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.
2014
2015
2016
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: Actual hours available for use per year.
8.730
8,745
8,672
Effect/Outcome: Percentage network is available
during work hours.
99%
99%
99%
Objective: To insure that 97% of the city staff trouble tickets receive a satisfactory or better
rating.
Demand: Number of trouble ticket per year.
7,274
6.066
8,300
Workload: Number of ticket processed within the
year.
7,199
5,986
8,300
Efficiency: Number of satisfactory or better
tickets.
7,127
6,042
8,247
Effect/Outcome: Percent of satisfactory or better
rated tickets.
99%
99%
99%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services.
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City of Little Rock, Arkansas
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.
Plans Review
Zoning
Administration
Subdivision
Administration
Code Enforcement Zoning
& Sign
City Manager
Director of Planning and
Development
Administration
Zoning & Subdivisions Planning
GIS/Graphics
Long Range Planning
Building Codes
Plans Review
Permits & Inspection
Administration
Inspections &
Code Enforcement
Historic
Preservation
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City of Little Rock, Arkansas 2016 Operating Budget
Planning and Development
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $1,955,463 $2,339,473 $2,352,041
Supplies and Materials 62,338 77,665 73,122
Contractual 51,720 73,057 71,236
Repairs and Maintenance 55,954 73,997 69,900
Capital 8,986 00
Total $2,134,460 $2,564,192 $2,566,299
Staffing 39 39 39
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $2,566,299 0.08%
$0
$600,000
$1,200,000
$1,800,000
$2,400,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $12,600 of the personnel cost increase is attributed to salary
and benefit cost changes for non-uniform employees. The decrease in Fleet
fuel and services is attributed to lower gas prices. The City Beautiful
contribution was reclassified from the General Government Department to
the Planning Department in 2016.
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2015 Department Priorities Status
Continue to provide staff support for various boards,
commissions and committees including Planning
Commission, Board of Adjustment, City Beautiful
Commission, Historic District Commission, and the Board
of Directors.
Ongoing
Continue to work on the implementation of the Historic
Preservation Plan.
Ongoing
Complete the review of the MacArthur Park Design
Guidelines with a consultant and work on a local ordinance
district around Central High School.
Ongoing
Completed the review of the area east of I-530/Union
Pacific Railroad and initiated a second land use plan area
review. Reviewed the land use classifications for possible
consolidations.
Completed
Collaborated with Planning Commission, City Beautiful
Commission and Board of Directors on any needed review
of the ordinances and amendments to the Urban Use
District that address the Technology Park; and other uses
not currently defined in the zoning ordinance.
Completed
Staff reviewed and processed 230 requests for rezoning,
conditional uses, variances, preliminary plats and planned
developments.
Completed
Adopt the 2015 International Property Maintenance Code,
the Arkansas Mechanical Code and Arkansas Plumbing
and Gas Codes.
Ongoing
Continue to work on various planning efforts or groups,
including a design overlay district for Kanis Road, a
neighborhood action plan for the Wright Avenue area and
the Jump Start Action Plan.
Ongoing
Continue to be involved with the Main Street Revitalization
Committee and Subcommittees; (Downtown Little Rock
Partnership).
Ongoing
Continue to work on the development of possible design
overlay districts for Main Street and Kanis Road. Review
the River Market Design Overlay District for possible
changes to the signage section.
Ongoing
Completed software update of ArcGIS for desktop to the
current version for the department and data clean-up of
zoning GIS (graphic information system) data to improved
accuracy.
Completed
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2016 Department Goals
Continue to provide staff support for various boards, commissions and
committees including Planning Commission, Board of Adjustment, City
Beautiful Commission, Historic District Commission, and the Board of
Directors.
Complete the review of the MacArthur Park Design Guidelines and approval
by the Historic District Commission. Continue the development of an on-line
historic database of sites-Story Map application. Begin and complete the
Woodruff House demolition and stabilization project.
Land Use Plan Review: Start and complete the review of the area between
I-630/I-30/I-430 and start a second Land Use Plan review for Southwest Little
Rock, South of I-30.
Coordinate with Planning Commission, City Beautiful Commission and Board
of Directors any needed review of the ordinances.
Staff will review and process approximately 230 requests for rezoning,
conditional uses, variances, preliminary plats, tower use permits, street name
changes and planned developments.
Adopt the 2015 International Property Maintenance Code, with possible
amendments, the Arkansas Mechanical Code and Arkansas Plumbing and
Gas Codes. (The Arkansas Codes are subject to State adoption.)
Complete the work on a neighborhood action plan for the Wright Avenue
area. Complete the zoning overlay (reclassification) process for the
Pine/Cedar core area as proposed by the Jump Start Action Plan.
Staff will apply for a matching grant through Arkansas Historic Preservation
Program to fund a plaque for the Union Park.
Complete work on the proposed Kanis Road Design Overlay District.
Develop specifications for new permitting software for bidding and possible
implementation.
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Department: Planning and Development
Funding Source: General Fund
Budget: $2,566,299
Department Description:
To administer and enforce the City’s development ordinances and construction codes.
2014
2015
2016
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.
23
33
30
Workload: Land Use, Historic District, and River
Market District cases processed.
23
33
30
Efficiency: Cases reviewed/completed per month.
2
3
2.5
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.
13,601
14,000
14,000
Workload: Building, Plumbing Mechanical, and
Electrical inspection requests completed.
13,601
14,000
14,000
Efficiency: Inspection requests completed per
year.
13,601
14,000
14,000
Effect/Outcome: Percentage of requests
completed.
100%
100%
100%
Objective: To complete zoning, subdivision, and sign code enforcement inspections,
and re-inspections within policy-directed time frames.
Demand: Zoning, subdivision and sign code
inspections and re-inspections to be completed.
5,200
4,500
5,000
Workload: Zoning, subdivision and sign code
inspections, and re-inspections completed.
5,200
4,500
5,000
Efficiency: Cases processed per year.
5,200
4,500
5,000
Effect/Outcome: Compliance and completion of
cases.
100%
100%
100%
Objective: To process 95% 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.
273
230
230
Workload: Total Cases available per year.
273
230
230
Efficiency: Cases processed per year.
273
230
230
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.
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City of Little Rock, Arkansas
Housing and Neighborhood Programs
Housing & Neighborhood
Programs
Mission Statement
To enhance the quality of life for the citizens of Little Rock by
encouraging quality, affordable development and
redevelopment while working closely with neighborhood
organizations to identify resources needed to strengthen and
make improvements in their areas; and to protect the health
and safety of the citizenry through the efficient
implementation and enforcement of environmental and
animal services codes.
City Manager
Director of
Housing &
Neighborhood
Assistant
Director
Community
Development
Manager
Animal Services
Manager
Code Enforcement
Manager
Redevelopment
Administrator
(Land Bank)
Neighborhood
Resource Centers /
Specialists
Administrative
Assistant
CDBG/HOME/
HOPWA/NSP2
Programs
Animal Code
Enforcement
Shelter Services
and Adoption
Programs
Residential Code
Enforcement
Weed Lots, Board
and Secure/
Demolitions
Community
Services
Coordinator
Custodial
Services
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City of Little Rock, Arkansas 2016 Operating Budget
Housing and Neighborhood Programs
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $3,844,706 $4,796,086 $4,830,653
Supplies and Materials 316,485 334,671 337,134
Contractual 339,536 429,866 434,686
Repairs and Maintenance 225,800 229,766 263,725
Total $4,726,527 $5,790,389 $5,866,198
Staffing 103 104 105
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $5,866,198 1.31%
$0
$1,250,000
$2,500,000
$3,750,000
$5,000,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $34,600 of the personnel increase is attributed to salary and benefit
changes for non-uniform employees, including the cost of an Animal Village Kennel
Technician position and bi-lingual pay differential for code enforcement employees.
Other changes reflect the reduction in Fleet fuel cost and an increase in postage for
code enforcement notices and maintenance of the Animal Village facility.
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2015 Department Priorities Status
Continue publishing departmental newsletter. Ongoing
Implement program to recognize Love Your Block
projects.
Ongoing
Produced Public Service Announcements for Housing and
Neighborhood Programs services.
Completed
Explored and improved methods and materials for Board
and Secure program.
Completed
Established a team and addressed issues with mobile
home parks and individual units.
Completed
Continue to improve code enforcement efficiency with
technology.
Ongoing
Completed a Consolidated Five Year Plan for use of U.S
Department of Housing and Urban Development (HUD)
funds.
Completed
Continue to make Land Bank properties available through
lien foreclosures and quiet title actions.
Ongoing
Continue to increase adoptions with partnerships with
PetsMart Charities and other local partners.
Ongoing
Complete the construction of a quarantine intake area to
separate certain types of dogs.
Ongoing
Install generator at Little Rock Animal Village to provide
power in case of power failure. (Generator is currently
being installed at the time of this writing).
Other please
explain
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2016 Department Goals
Publish Departmental newsletter to disseminate to neighborhood
associations and post on City's website.
Develop a recognition program to highlight projects funded by the Love Your
Block Grant Program.
Develop a series of Public Service Announcements to highlight the various
divisions and departmental programs while focusing on seasonal topics of
common issues.
Complete staffing of Mobile Home Inspection Program with dedicated team
to include Spanish speaking staff.
Complete 22 rehabilitation projects through the City's Elderly Housing
Program utilizing HOME, Community Development Block Grant (CDBG) and
Arkansas Housing Trust Fund dollars.
Complete 55 homes through the City's Limited Home Repair, Emergency
Assistance Grant and World Changers rehab programs.
Complete 20 Wheel Chair Ramp assistance projects.
Complete rehab and new construction on Land Bank lots with Community
Development Division.
Work with Land Bank Commission and staff to develop Public Service
Announcements highlighting Land Bank properties.
Animal Village will target 1,600 adoptions of cats and dogs. Continue to
work with volunteers to enhance photos of available adoptable animals.
Continue Rescue Waggin partnership with Petsmart to send over 600 dogs
to other states for adoption.
Install power generator at Animal Village to care for animals in time of power
outages.
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Department: Housing and Neighborhood Programs
Funding Source: General Fund
Budget: $5,866,198
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.
2014
2015
2016
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.
1,293
1,334
1,1500
Efficiency: Average Rental property inspected per
month.
108
111
125
Effect/Outcome: Percentage of rental inspections
completed yearly.
86%
89%
100%
Objective: To enforce nuisance codes through property inspections.
Demand: Nuisance code inspections to be
performed.
22,000
18,000
18,000
Workload: Nuisance code inspections
performed.
16,198
13,641
18,000
Efficiency: Average nuisance code inspections
done per month.
1,349
1,137
1,500
Effect/Outcome: Percentage of nuisance code
inspections completed annually.
74%
76%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a
Safe City and Basic City Services.
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City of Little Rock, Arkansas
Public Works General Fund
Public Works
General Fund
Mission Statement
To ensure all construction, remodeling and repairs of City
owned buildings are construction according to plans and
specifications in the most economical, environmentally
friendly manner.
City Manager
Director of Public Works
Building Services Manager
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City of Little Rock, Arkansas 2016 Operating Budget
Public Works General Fund
Expenditure Budget - General Fund
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $657,860 $680,608 $693,838
Supplies and Materials 37,343 59,758 49,843
Contractual 103,814 135,690 167,924
Repairs and Maintenance 251,042 283,866 279,495
Total $1,050,059 $1,159,922 $1,191,100
Staffing 13 13 13
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,191,100 2.69%
$0
$175,000
$350,000
$525,000
$700,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
There is an increase of approximately $13,250 attributed to salary and benefit
cost changes for non-uniform employees. The Fleet allocation included in
supplies has decreased due to reduced fuel prices. The utility allocation
included in contracts has been increased for increased cost at various
Neighborhood Resource Centers and other City facilities.
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2015 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
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2016 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.
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Department: Public Works
Funding Source: General Fund
Budget: $1,191,100
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.
2014
2015
2016
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.
1,350
1,600
1,500
Workload: Work orders completed.
1,350
1,600
1,500
Efficiency: Work orders completed per month.
112.50
133.33
125.00
Effect/Outcome: Total percentage of work orders
completed.
100%
100%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services.
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City of Little Rock, Arkansas
Parks and Recreation Department
Parks and Recreation
Department
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.
City
Manager
Director of Parks
And
Recreation
Deputy Director Parks
Administration
Deputy Director
Operations
Recreation Program
Manager
Parks Enterprise
Manager
Administrative
Assistant
Marathon
Coordinators
Volunteer &
Communication
Coordinator
Volunteer Park Ranger
Coordinator
Budget/ Finance/
Human Resources
Parks
Design
Construction and
Building Maintenance
Parks Ground
Maintenance
Jim Dailey
Fitness Center
Golf
RiverMarket
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City of Little Rock, Arkansas 2016 Operating Budget
Parks and Recreation
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $6,286,671 $7,084,495 $7,273,199
Supplies and Materials 508,657 535,475 502,998
Contractual 1,355,886 1,495,340 1,573,921
Repairs and Maintenance 860,540 842,622 856,792
Capital 39,269 1,000 1,000
Total $9,051,022 $9,958,932 $10,207,910
Staffing 122 127 127
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $10,207,910 2.50%
$0
$1,875,000
$3,750,000
$5,625,000
$7,500,000
2014
2015
2016
CapitalRepairs 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 include support for the
operating cost of the new West Central Community Center, expected to open in
June. Approximately $188,700 of the personnel cost increase is attributed to salary
and benefit changes for non-uniform employees including the incremental cost of
five (5) full-time employees and part-time program activity and maintenance
personnel for the West Central Community Center. The cost for six (6)-months of
operations for the West Central Community Center will be partially offset by the
allocation set aside in 2015 of approximately $128,000.
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City of Little Rock, Arkansas
Parks and Recreation
2015 Department Priorities Status
Little Rock Parks and Recreation Master Plan: Update the
2001 Little Rock Parks and Recreation Master that is
more than ten (10) years old. Plan needs to be updated to
reflect progress and maintain accreditation. During the
2015 budget process the City appropriated $150,000 to
update the plan. The projected completion of the updated
plan was late 2015. Ongoing
Park 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. Ongoing
Arkansas River Trail: Continue to seek solutions to
complete the construction of the Arkansas River Trail.
Staff will continue to work with City management and
Bicycle Friendly Community Committee to design and
develop a trail where there are gaps. Ongoing
West Central Community Center: Begin construction of
West Central Community Center latter part of 2015. Ongoing
Little Rock Parks and Recreation Accreditation: Begin
process for 2016 re-accreditation. Ongoing
MacArthur Park Master Plan: Continue the implementation
of the MacArthur Park Master Plan. Staff will continue to
work with the MacArthur Group to implement the plan. Ongoing
Western Hills Park Master Plan: Complete the Western
Hills Park Master Plan. Ongoing
Little Rock Marathon Improvements: Increased Little Rock
Marathon participation and revenue by 10% in 2015. Completed
Summer Playground Program: Operated an eight (8)
week Summer Playground Program at seven (7) sites
around the City for youth between the ages of six (6) and
fifteen (15). Completed
Parks and Recreation Playground Inspection Program:
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, will continue to promote the critical
importance of quality after-school programs within the
lives of children, their families and community. Ongoing
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City of Little Rock, Arkansas
Parks and Recreation
2016 Department Goals
Little Rock Parks and Recreation Master Plan: Update the 2001 Little Rock
Parks and Recreation Master Plan and obtain City Manager and Little Rock
Board of Director approval.
Park Maintenance Upgrade: Continue to maintain the City parks system at a
Class "B" level, which has, as its goal, to mow parks one (1) time every ten
(10) days.
Arkansas River Trail: Continue to seek solutions to complete the
construction of the Arkansas River Trail. Staff will continue to work with City
management and Bicycle Friendly Community Committee to design and
develop a trail where there are gaps.
West Central Sports Complex: Complete construction of the West Central
Community Center in 2016.
Little Rock Parks and Recreation Accreditation: Achieve departmental re-
accreditation.
MacArthur Park Master Plan: Continue the implementation of the MacArthur
Park Master Plan. Continue working with the Mac Park Group to design and
implement a barrier-free playground and other park amenities.
Western Hills Park Master Plan: Complete the Western Hills Park Master
Plan.
Little Rock Marathon Improvements: Increase 2016 Little Rock Marathon
participation and revenue by 10%.
Summer Playground Program: Operate an eight (8) week Summer
Playground Program at seven (7) sites around the City for youth between the
ages of six (6) and fifteen (15).
Parks and Recreation Playground Inspection Program: Continue to conduct
a thorough and detailed inspection of every playground within the Parks and
Recreation inventory.
Lights on After School: Continue the "Lights on After School" Initiative will
continue to promote the critical importance of quality after-school programs
within the lives of children, their families and community.
Coleman Creek Restoration: Complete Coleman Creek restoration within
War Memorial Park.
War Memorial Redevelopment Plan: Continue the refinement and
implementation of the War Memorial Redevelopment Plan; specifically, the
redesign and construction of the 12th street entrance way into the park.
Increase volunteerism support/hours to the Parks and Recreation
Department by ten (10%) and host the Annual Volunteer Appreciation
Luncheon.
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Department: Parks and Recreation
Funding Source: General Fund
Budget: $10,207,910
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.
2014
2015
2016
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.
347,817
344,441
368,531
Workload: Recreational opportunities attended.
319,329
315,239
337,306
Efficiency: Average seasonal attendance.
79,941
70,933
75,898
Effect/Outcome: Percentage of attendance
versus opportunities available.
92%
92%
92%
Objective: Evaluate and upgrade existing capital projects based on need and fund availability.
Demand: Capital projects to be managed
annually.
53
49
44
Workload: Actual projects managed annually.
3
3
3
Efficiency: Projects actively managed monthly.
3
3
3
Effect/Outcome: Percentage of capital projects
managed.
6%
6%
7%
Objective: Mow each park every ten (10) days during the mowing season.
Demand: Number of desired mowing cycles.
21
22
22
Workload: Number of mowing cycles.
21
22
22
Efficiency: Number of monthly mowing cycles
completed.
3
3
3
Effect/Outcome: Percentage of annual mowing
cycles completed
100%
100%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
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City of Little Rock, Arkansas
River Market
River Market
Mission Statement
The River Market strives to be a carefully crafted, intentional,
and diverse medley of owner-operated shops, stalls, and/or
day tables existing to fill a public purpose and reflecting that
which is distinctive about a community while meeting its
everyday shopping needs.
City Manager
Director of Parks and Recreation
RiverMarket
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City of Little Rock, Arkansas 2016 Operating Budget
River Market
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $624,326 $606,419 $644,331
Supplies and Materials 58,965 33,000 28,900
Contractual 502,085 524,300 466,514
Repairs and Maintenance 41,853 45,445 35,000
Total $1,227,229 $1,209,164 $1,174,745
Staffing 000
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $1,174,745 -2.85%
$0
$162,500
$325,000
$487,500
$650,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and MaterialsPersonnel
Total Allocations By Fiscal Year And Account Category
Little Rock Convention and Visitor's Bureau (LRCVB) will continue to
operate the RiverMarket in 2016. The City's committed funding level
remains at $250,000.
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2016 Department Goals
Little Rock Convention and Visitors Bureau (LRCVB) will continue
management of River Market operations on behalf of the City for 2016.
The City will continue to provide support to the River Market at the level of
$250,000.
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City of Little Rock, Arkansas
Golf
Golf
Mission Statement
To provide the best golfing experience possible at an
affordable price, featuring quality facilities and friendly service
to all golfers.
City Manager
Director of Parks
and Recreation
Parks Enterprise
Manager
Facility Supervisor
Rebsamen Golf
Facility Supervisor
War Memorial Golf
Facility Supervisor
Hindman Golf
Rebsamen Tennis
Facility Supervisor
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City of Little Rock, Arkansas 2016 Operating Budget
Golf
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $1,384,489 $1,326,977 $1,353,540
Supplies and Materials 199,347 178,443 165,869
Contractual 501,314 543,384 548,832
Repairs and Maintenance 291,162 260,100 220,072
Total $2,376,312 $2,308,904 $2,288,313
Staffing 21 22 22
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $2,288,313 -0.89%
$0
$375,000
$750,000
$1,125,000
$1,500,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $26,600 of the 2016 personnel cost increase is attributed to
salary and benefit cost changes for non-uniform employees. The Fleet fuel
allocation included in supplies decreased due to reduced fuel prices. In
addition, the Parks Department plans to pursue reconstruction of the greens
at War Memorial Golf Course with special project funds at an estimated cost
of approximately $100,000.
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2015 Department Priorities Status
Generate a minimum of $347,300 in revenue at Hindman
Golf Course, while keeping expenditures within budget.
Not Completed
Generate a minimum of $340,500 in revenue at War
Memorial Golf course, while keeping expenditures within
budget.
Not Completed
Generate a minimum of $943,600 in revenue at
Rebsamen Golf Course, while keeping expenditures
within budget.
Not Completed
Maintained Rebsamen, Hindman and War Memorial Golf
Courses to established standards.
Completed
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2016 Department Goals
Generate a minimum of $316,700 in revenue at Hindman Golf Course, while
keeping expenditures within budget.
Generate a minimum of $332,100 in revenue at War Memorial Golf Course,
while keeping expenditures within budget.
Generate a minimum of $817,900 in revenue at Rebsamen Golf Course, while
keeping expenditures within budget.
Maintain Rebsamen, Hindman and War Memorial Golf Course to established
standards.
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Department: Golf
Funding Source: General Fund
Budget: $2,288,313
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.
2014
2015
2016
Actual
Budget
Budget
Objective: To provide affordable golfing experiences for the citizens of Little Rock.
Demand: Projected golf rounds.
70,000
63,000
55,000
Workload: Actual golf rounds.
55,808
53,704
55,000
Efficiency: Average rounds per month.
4,651
4,475
4,583
Effect/Outcome: Percentage of actual rounds of
golf.
80%
85%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
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City of Little Rock, Arkansas
Jim Dailey Fitness and Aquatic Center
Jim Dailey Fitness and
Aquatic Center
Mission Statement
Our goal is to increase quality customer service and to offer a
variety of health and fitness programs to the citizens of Little
Rock.
City Manager
Director of Parks and Recreation
Recreation Programs Manager
Jim Dailey Fitness and Aquatics Center
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City of Little Rock, Arkansas 2016 Operating Budget
Jim Dailey Fitness and Aquatic Center
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $584,970 $645,220 $651,416
Supplies and Materials 46,584 44,885 44,825
Contractual 215,002 179,307 181,491
Repairs and Maintenance 28,371 31,715 31,814
Total $874,928 $901,127 $909,546
Staffing 999
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Yea
r
100 General Fund $909,546 0.93%
$0
$175,000
$350,000
$525,000
$700,000
2014
2015
2016
Repairs and
Maintenance
ServicesSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $6,200 of the increase in personnel cost is attributed to
salary and benefit cost changes for non-uniform employees.
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2015 Department Priorities Status
Examine the needs of fitness programs throughout the city
and provide city residents the opportunity to have access
to those fitness programs.
Ongoing
Provide a variety of fitness options for the city of Little
Rock residents and fitness center members by providing
"Destination Worksite Wellness".
Ongoing
Publicize Jim Dailey Fitness Center with local event
through out the media outlooks.
Ongoing
Provide alternative programming for members in the
outdoors utilizing local, state and federal agencies such as
the Game and Fish Commission and their resources that
are cost effective.
Ongoing
Start a Silver Sneakers Program for Senior Citizens. Ongoing
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2016 Department Goals
Increase membership through a variety of outreach programs and
partnerships.
Continue the partnership with state and federal agencies to create outdoor
programming opportunities for members and their guests.
Develop strategies for marketing and communication with the public to draw
more patrons and increase memberships.
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Department: Jim Dailey Fitness Center
Funding Source: General Fund
Budget: $909,546
Department Description:
To provide a Fitness Center which provide citizens an opportunity to participate in a variety of health
and fitness activities.
2014
2015
2016
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.
113,668
163,933
163,933
Workload: Actual program attendance.
81,000
105,296
110,000
Efficiency: Attendance per month.
10,367
11,381
11,381
Effect/Outcome: Percentage of actual attendance
over potential attendance.
71%
64%
67%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
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City of Little Rock, Arkansas
Zoo
Zoo
Mission Statement
The Little Rock Zoo creates engaging experiences that inspire
people to value and conserve our natural world.
City Manager
Assistant Zoo
Director
Zoo
Veterinarian
Facilities
Manager
General Curator
Zoo Vet Tech
Facilities
Supervisor
Engineering
Specialist
Construction
Staff
Maintenance
Staff
Zoo Registrar
Animal Staff
Visitor
Services Manager
Zoo
Administration
Education
Curator
Development
Specialist
Marketing
Manager
Assistant Guest
Services Manager
Zoo Café
Manager
Gift Shop
Manager
Café
Staff
Visitor Services
Staff
Gift Shop
Staff
Outreach
Coordinator
Zoo
Reception
Director of Zoo
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City of Little Rock, Arkansas 2016 Operating Budget
Zoo
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $3,437,878 $3,754,832 $3,889,437
Supplies and Materials 1,075,577 1,078,267 1,087,025
Contractual 1,312,805 1,170,648 1,223,389
Repairs and Maintenance 420,690 729,980 610,190
Capital Outlay 299,256 0 0
Total $6,546,205 $6,733,727 $6,810,041
Staffing 59 61 61
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
2014
2015
2016
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
Approximately $134,600 of the increased personnel cost is associated with
salary and benefit changes for non-uniform employees. Funding for new
positions and deferred maintenance supported by the 5/8-cent sales tax
have been continued in 2016. The reduction in the Fleet allocation is due to
a decrease in fuel prices.
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $6,810,041 1.13%
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2015 Department Priorities Status
Continue implementation of Zoo's Master and Stategic
Plan.
Ongoing
Constructed a new Arkansas Heritage Farm. Completed
Initiated a staff development progam for periodic and
professional development.
Completed
Modified graffe yard to facilitae a temoporay camel and
reticulated pyton exhibit.
Completed
Acquire a new balck rhinoceros and relcoate primates. Ongoing
Fill vacant mangerial positions to incude an Assistant Zoo
Director.
Completed
Continue to esablish new events and outreach progrms
targeted to the minority and underseved communites.
Ongoing
Hire a Director of Development for the Zoo. Not Completed
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2016 Department Goals
Continue implementation of Zoo's Master and Strategic Plan.
Complete construction of the Arkansas Heritage Farm and plan a grand
opening.
Perform maintenance and construction updates to the north tunnel area,
west primates, and walls at otter/bush dog areas.
Construct a new Restroom facility in the Entry Plaza.
Install new directional and area signs throughout the Zoo.
Complete construction of gray water treatment plant to assist with water
conservation.
Hire a Zoo Marketing Coordinator, Development Specialist and Marketing
Development Assistant.
Celebrate the Zoo's 90th Anniversary.
Complete the Assocciations of Zoos and Aquariums (AZA) accreditation
process.
Install a new updated Point of Sale (POS) system for gate admission, gift
shop, café, amusement rides, and special events.
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Department: Zoo
Funding Source: General Fund
Budget: $6,810,041
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.
2014
2015
2016
Actual
Budget
Budget
Objective: To track annual admission revenue.
Demand: Anticipated annual admission
revenue.
$1,976,640
$1,659,600
$1,702,700
Workload: Actual annual admission revenue.
$1,925,941
$1,688,910
$1,702,700
Efficiency: Average revenue per month.
$160,495
$140,743
$141,892
Effect/Outcome: Percentage of workload over
demand.
97%
74%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for
Quality of Life.
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City of Little Rock, Arkansas
Fire
Fire
Mission Statement
Protecting life and property through service and education.
LRFD 24/7
City Manager
Fire Chief
Administration
Assistant Chief
Operations
Chief Fire Marshal/
Division Chief
Fire Prevention &
Community Outreach
Assistant Chief
Administration &
Planning
Division Chief
Airport Rescue Fire
Fighting
Division Chief
Training & Professional
Development
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City of Little Rock, Arkansas 2016 Operating Budget
Fire
$0
$12,500,000
$25,000,000
$37,500,000
$50,000,000
2014
2015
2016
Repairs and
Maintenance
ContractualSuppliesPersonnel
Total Allocations By Fiscal Year And Account Category
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $41,892,744 $42,680,541 $43,752,478
Supplies and Materials 991,288 1,032,706 1,073,802
Contractual 792,904 739,250 771,010
Repairs and Maintenance 1,780,319 1,779,756 1,768,554
Capital 7,672 0 0
Total $45,464,926 $46,232,253 $47,365,844
Staffing 421 421 421
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $47,365,844 2.45%
Approximately $1.07 million of the increase in personnel cost is attributed to salary and
benefit costs changes for uniform employees. This includes an increase in the LOPFI
contribution rate of 1% and an increase in funding for the closed local Fire Pension fund
of approximately $150,000. Other increases include additional funding for protective
clothing, medical supplies, and cellular service for Streetwise, and CADlink for
apparatus. In addition, funding for replacement of Self Contained Breathing Apparatus
(SCBA) equipment will be provided by the issuance of short-term financing in 2016.
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2015 Department Priorities Status
Expand the Fire Safety Education Initiative, the smoke
alarm installation program, to include hard of hearing,
persons with physical disabilities and non-English speaking
immigrant groups.
Ongoing
Established a Hispanic Fire Safety Day in conjunction with
"Cinco De Mayo".
Completed
Develop a program titled "Put Me In Chief" to provide a
free cardiopulmonary resuscitation (CPR) class to teach
civilians how to save the life of an adult or child.
Ongoing
Complete an extensive professionally prepared annual
report for distribution to constituent stakeholders.
Ongoing
Review and update current policies and procedures. Ongoing
Implement a more extensive inspection and cleaning
program of all personal protective equipment including
turnouts, helmets, hoods, gloves and boots assuring that
they remain in compliance with legal requirements.
Ongoing
All divisions within the Little Rock Fire Department (LRFD)
established a mission statement to ensure that the goals
and objectives of the division were met.
Completed
Implemented an annual inspection of all fire stations by
LRFD Fire Marshals and City Building Code Inspectors to
ensure fire code and building code compliance.
Completed
Provided Fire Officer I training to all members successfully
completing the promotional process to Captain.
Completed
Initiate a mental awareness campaign: "We Are One" by
establishing an internal peer support group.
Ongoing
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2016 Department Goals
Creative Use of Information Technology (IT): Use technology to ensure the
effective delivery of emergency response services. Work with our IT
department to purchase I-pads for fire inspectors enabling more efficient
inspection reporting and issuing violation notices. Collecting data on-site and
uploading information in real-time.
Annual Employee Recognition Program: Appreciation of employees is a
fundamental human need. Firefighters respond to appreciation expressed
through recognition of their good work because it confirms their work is valued.
It is important that the LRFD establish their own independent employee
recognition program. We believe that when our firefighters and their work are
valued, their satisfaction and productivity rises, and they are motivated to
maintain or improve their good work.
Service Delivery: Little Rock covers 121 square miles and is protected by
twenty-one (21) fire stations strategically located throughout the city. Our
minimum response time goal is to reach an emergency within four minutes of
dispatch 90 percent of the time. A multi-faceted approach will be utilized to
address the challenges presented by dispatch and deployment in our service
area. For example, the department would like to explore the possibilities of real-
time deployment of the closet and most appropriate resources by upgrading
our existing computer aided dispatch system to include Automatic Vehicle
Locator (AVL) to accomplish this. (If feasible).
Self-Contained Breathing Apparatus: We currently use the 2002 version of the
air-pack with the ability to upgrade to the 2007 version, which wouldn’t address
our critical need of replacing the unit with the most current version. Therefore
we’re scheduled to continue phase in of the 2013 version of the SCBA for all
existing inventory.
Fire Extinguisher Training for Target Occupancies: With the acquisition of our
Bull Ex fire extinguisher simulator we will be able to provide training to a
multitude of business occupancies and their staff. Our initial target will be high-
rise occupancies.
Accreditation: This is a proven method that measure’s our community risk and
accurately evaluates the organization’s performance. We will continue toward
achieving accreditation through the Center for Public Safety Excellence.
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Department: Fire
Funding Source: General Fund
Budget: $47,365,844
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.
2014
2015
2016
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.
88,356
88,356
88,356
Workload: Total number of hours of individual
training required per year.
144,878
144,878
144,878
Efficiency: Average number of training hours per
person.
364
364
364
Effect/Outcome: Percentage of training hours vs.
required hours.
164%
164%
164%
Objective: Fire Marshals Division 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.
2,673
2,718
2,854
Workload: Commercial Building and Structures
inspected annually.
6,988
6,638
6,970
Efficiency: Commercial Building and Structures
inspected per month.
582
553
581
Effect/Outcome: Percentage of inspections
completed annually.
261%
244%
244%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
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City of Little Rock, Arkansas
Police
Police
Mission Statement
To provide essential law enforcement service to the residents
of Little Rock by performing those tasks necessary to protect
life and property and to preserve the peace.
City Manager
Chief of Police
Investigative Bureau
Administrative
Assistant
Executive Bureau Field Services Bureau
Major Crimes
Division
Communications
Division
Headquarters
Division
Downtown
Division
Northwest
Division
Southwest
Division
Special Investigations
Division
Training
Division
Special Operations
Division
Special Projects
Division
Executive Secretary
Public Affairs
Section
Professional
Standards Section
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City of Little Rock, Arkansas 2016 Operating Budget
Police
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $59,825,748 $62,365,348 $63,858,106
Supplies and Materials 2,275,224 2,422,392 2,271,002
Contractual 2,168,377 2,044,332 2,183,403
Repairs and Maintenance 1,921,989 2,053,000 2,235,627
Capital Outlay 500
Total $66,191,838 $68,885,072 $70,548,138
Staffing 716 717 732
$0
$16,250,000
$32,500,000
$48,750,000
$65,000,000
2014
2015
2016
Capital OutlayRepairs 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, approximately $1.5 million of the increase in
personnel cost is attributed to salary and benefit cost changes, including an increase in
the LOPFI contribution rate of 1% and match funding for fifteen (15) new COPS
officers. Other cost increases include uniforms, protective gear, and equipment for the
new COPS officers, increased allocations for rent and maintenance contracts, and
funding for operating expenses for the new Pankey Police Substation. The reduced
Fleet allocation included in supplies is attributed to a decrease in fuel prices.
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
100 General Fund $70,548,138 2.41%
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2015 Department Priorities Status
Reduce the number of crimes against persons and
property.
Ongoing
Police Department will continue Command Staff
Development.
Ongoing
Little Rock Police Department will conduct at least two
Recruit schools for new officers.
Ongoing
Little Rock Police Department builds trust and legitimacy
with the community.
Ongoing
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2016 Department Goals
Continue to improve and expand Police Officer recruiting efforts and conduct at
least two Recruit Schools during 2016.
Continue to emphasize the utilization of the Criminal Abatement Program and
maintain coordination with the City Attorney's Office.
Reduce the overall incidents of violent and property crime by 3.0%.
Enhance the supervisory skills and abilities of mid-level and Command Staff by
increased attendance at Management schools and training seminars.
Maintain CALEA (Commission on Accreditation for Law Enforcement Agencies)
standards/best practices, on-line policies, and Civil Service review involving
deadly force investigations, de-escalation documentation; initiating an annual
review of policies and procedures.
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Department: Police
Funding Source: General Fund
Budget: $70,548,138
Department Description:
The Police Department is to provide the citizens of Little Rock with a law enforcement system that
effectively integrates and utilizes departmental, civic and community resources, to protect life and
property, preserve law and order, and enforce state law and city ordinances, within the framework of
the Constitution.
2014
2015
2016
Actual
Budget
Budget
Objective: To respond to high priority calls – minutes from
Dispatch to arrival.
Demand: Calls for service.
591,044
610,888
620,500
Workload: Calls for service.
591,044
610,888
620,500
Efficiency: Total response time in minutes.
7.35
6.58
6.99
Effect/Outcome: Percentage of calls with
response time under 14 minutes.
100%
100%
100%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for a Safe City.
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City of Little Rock, Arkansas
Public Works Department
Public Works
Department
City
Manager
Director of
Public Works
Administration
Assistant
Director
Assistant
Director
Civil Engineering
Division
Building Services
Division
Operations
Division
Traffic Engineering
Division
Solid Waste
Division
Parking Enforcement
Section
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City of Little Rock, Arkansas 2016 Operating Budget
Public Works Street Fund
Expenditure Budget - Street Fund
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $8,639,265 $10,291,815 $10,410,678
Supplies and Materials 1,024,132 1,188,902 1,101,263
Contractual 3,103,302 2,931,714 3,493,056
Repairs and Maintenance 2,523,302 2,826,578 2,732,712
Capital Outlay 500,865 2,342,000 2,342,000
Debt Service 80 0 0
Transfers Out 1,375,261 469,217 477,717
Total $17,166,207 $20,050,226 $20,557,426
Staffing 213 213 214
$0
$3,000,000
$6,000,000
$9,000,000
$12,000,000
2014
2015
2016
Transfers OutCapital OutlayRepairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The 2016 Street Fund budget is balanced. Expenditure changes include an additional
allocation for infrastructure and equipment from the state ½-cent sales tax. In addition,
Fleet fuel cost included in supplies has been reduced due to a decrease in prices. Contract
expenses have been increased for the construction of an additional salt building and to hire
contract inspectors to facilitate completion of projects. Maintenance and supplies have
been increased for street material and protective clothing.
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
200 Street Fund $20,557,426 2.53%
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2015 Department Priorities Status
2014 Street Resurfacing Program: Complete the 2014
Street Resurfacing Program.
Ongoing
2015 Street Resurfacing Program: Complete the 2015
Street Resurfacing Program.
Ongoing
2015 Sidewalk Program : Complete the 2015 Sidewalk
Program with revenue from the 2011 Sales Tax Plan.
Ongoing
2013-2015 Infrastructure Program (Bond Projects):
Complete design of all Bond Projects currently on the
books and move 90% of the remaining bond projects to
bidding, contract award and construction phase in 2015.
Ongoing
2013-2015 Infrastructure Program (Sales Tax Projects):
Complete design of all Sales Tax Projects currently on the
books and move 75% of the remaining sales tax projects
to bidding, contract award and construction phase.
Ongoing
2016-2018 Infrastructure Program: Attended public
meetings, provided preliminary cost estimates for potential
projects, and made recommendations for the next three-
year infrastructure improvement program.
Completed
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2016 Department Goals
2014 Street Resurfacing Program: Complete the 2014 Street Resurfacing
Program.
2015 Street Resurfacing Program: Complete the 2015 Street Resurfacing
Program.
2016 Sidewalk Program: Coordinate the annual sidewalk program with
revenue from the 2011 Sales Tax Plan.
Complete the design and move all 2013 to 2015 Bond and Sales Tax projects
to construction.
Upon adoption of the 2016 to 2018 Sales Tax project list, initiate the design of
all projects and move the first projects to construction.
Complete the construction of the western portion of the River Trail Bike
Connector. Initiate construction of the pedestrian bridge over the Union Pacific
Railroad.
Continue to identify intersections affected by street resurfacing and replace
vehicle detection systems with cameras or loops.
Provide design assistance for the University Avenue Adaptive System for
Traffic Signal Control.
Monitor street light outages and repair or replace non-working lights.; Installing
light emitting diode (LED) lights where possible.
Provide design assistance for Bond Projects; (especially those involving bike
lanes, complete streets, roundabouts, etc.).
Implement new traffic signal timing and arterial coordination plans for Chenal
Parkway and the West Grid (Bowman-Chenal-Markham-Shackleford).
Work with Human Resources to hire and retain qualified Signal Technicians for
long term employment with City.
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Department: Public Works
Funding Source: Street Fund
Budget: $20,557,426
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.
2014
2015
2016
Actual
Budget
Budget
Objective: To review and approve commercial building permits for consistency with Code
requirements for streets, drainage, and environmental programs.
Demand: Permits for review
89
90
117
Workload: Permits reviewed
89
90
117
Efficiency: Permits processed per month.
7.42
7.5
7.6
Effect/Outcome: Percentage of permits completed.
100%
100%
100%
Objective: Administer Street Sweeping Program to clean the streets, remove debris, and
prevent interference with the City’s drainage system and providing a clean and aesthetically
pleasing environment.
Demand:
Annual Street Sweeping Program
miles.
30,000
30,000
30,000
Workload: Sweeping Program Street Lane
miles.
24,996
21,209
30,000
Efficiency: Program Miles Completed per
month.
2,083
1,767
2,500
Effect/Outcome: Percentage of miles completed.
83%
71%
100%
Objective: To respond to citizen requests/complaints regarding Traffic Issues affecting
neighborhoods and/or other parts of the City.
Demand: Requests for review.
360
321
360
Workload: Requests reviewed
360
321
360
Efficiency: Requests completed per month.
30
26.75
30
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.
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City of Little Rock, Arkansas
Fleet Services
Fleet Services
Mission Statement
It is the mission of the City of Little Rock Fleet Services Department
to provide cost efficient maintenance and repair services, quality
vehicles and equipment, vehicle storage, fuel, and other fleet
support services to our customers in a timely manner, while being
responsible stewards of our natural resources and the tax dollars of
the citizens of Little Rock.
Keeping Little Rock Rolling
City Manager
Director of
Fleet Services
Acquisitions
and Parts
Administration
Maintenance Support
Services
Vehicle
Storage
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City of Little Rock, Arkansas 2016 Operating Budget
Fleet Services
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $3,373,489 $3,693,450 $3,732,290
Supplies and Materials 5,976,264 6,640,515 5,960,365
Contractual 2,607,248 2,549,210 2,339,877
Repairs and Maintenance 388,106 254,450 497,350
Depreciation 219,711 156,650 184,400
Transfers Out 124,000 00
Total $12,688,818 $13,294,275 $12,714,282
Staffing 61 61 63
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
All Operating Departments $12,714,282 -4.36%
$0
$1,750,000
$3,500,000
$5,250,000
$7,000,000
2014
2015
2016
Transfers OutRepairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The Fleet Services budget is balanced. The increase in personnel cost is
attributed to salary and benefit cost changes and the addition of two (2)
Automotive Technicians.
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2015 Department Priorities Status
Establish an Apprentice Program to train assistants who
are hired through the City's Re-entry Program in various
divisions. These assistants will be in the program for nine
(9) months.
Ongoing
Purchase and install an additional CNG compressor for
increased capacity and reliability.
Ongoing
Upgrade our barcode Scanner System by purchasing new
scanners and computers that will operate Windows 7
Professional operating system.
Ongoing
Upgraded and added additional surveillance cameras to
provide more surveillance coverage of the facility thereby
controlling property theft and monitoring employees
activities on the facility.
Completed
Install an addition (pre-engineered steel building) to the
existing Landfill Maintenance Shop; also add a walk-
through side door in the Small Engine Shop for cross
ventilation and emergency access.
Ongoing
Fleet plans to convert five (5) existing City vehicles to
Compressed Natural Gas (CNG).; also, continue to
acquire alternative fueled vehicles, including idle mitigation
and CNG conversions.
Ongoing
Conduct a Citywide hands on Fleet inventory. A hands on
inventory is scheduled every two (2) years to maintain the
integrity of the fleet count.
Ongoing
Establish and maintain a Fleet Replacement Fund. Initiate
plans for creative financing that will lessen the strain on
the Fleet budget while increasing purchasing power for the
City's fleet.
Ongoing
Acquired a database for vehicles and equipment insurance
files: researched and implemented plans to reduce the
City's expense for vehicle and equipment insurance
coverage.
Completed
Continue effects to achieve the certificates for one of the
"100 Best Fleets" and the "Leading Fleet" for the top
fleets in the country.
Ongoing
To be industry Certified through Fleet Consulting Services
(aka Fleet Sentinel), and Government Fleet Management
Alliance as recognition for having met or exceeded all 20
Mission Critical Factors of Fleet Management.
Ongoing
Participated in the GO Red Grant program. This grant
provided additional funding for the conversion of a diesel
fueled unit to a greener fuel.
Completed
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2016 Department Goals
Participate in Emergency Vehicle Technician, Automotive Service Excellence
(ASE) and Pulaski Tech Compressed Natural Gas (CNG) Training Classes for
Technical staff professional developmental needs. Achieve an ASE Blue Shop
Certification Status in addition to all maintenance technicians achieving a least
one (1) ASE Certification.
Purchase and install an additional CNG Compressor for increased capacity and
reliability. The estimate cost for this project is $250,000.
To become Industry Certified through Fleet Consulting Services and
Government Fleet Management Alliance. Fleet will continue to strengthen the
areas that must improve in order to achieve this Certification, which includes
establishing a Citywide Service Level Agreement, enforcing the Vehicle
Utilization Policy, building a more efficient supply-chain management system
and enforcing the Preventive Maintenance Policy.
Conduct a City-Wide Fleet Inventory. A hands-on inventory is scheduled every
two (2) years to maintain the integrity of the fleet count. Acquisitions will
complete the vehicle inventory that was started in 2015.
Initiate possible leasing plans for creative financing that will lessen the strain on
the Fleet Budget while increasing purchasing opportunities for the City's Fleet.
In addition, Fleet Services, Finance and Little Rock Police Department (LRPD)
will develop a proposal for a Strategic Vehicle Replacement Plan that will
address the replacement of older patrol units in the Police Department.
Acquire an Electronic Ordering System for Parts and Maintenance. Staff to
perform a pilot program that will streamline the parts and maintenance
interface. The goal of the program is to establish a system that will allow
Maintenance Technicians to order parts remotely through tablets and scanners
without leaving their stations. The investment is an estimated $6,035, and
includes the software and two (2) scanners.
Setup a Fleet Quick Lube Station by converting one (1) side of the car wash
building at the J.E. Davis facility into a Quick Lube Station. With the
recommended oil changes based on industry-standard on new-model vehicles.
This area will be staffed with two (2) additional employees.
Fleet Acquisition will work to identify and pursue additional vehicle funding from
the federal and state government that will assist in the purchase of alternative
fueled vehicles.
Supply Chain Management Program: Fleet operates three (3) part facilities
that service the City's fleet. Fleet will review various private vendor-operated
systems to determine the type of program that will best serve the City's fleet
parts requirement. A pilot program will be enacted utilizing a Parts
Consignment Program, which will eliminate the need for Fleet personnel to
monitor and stock inventory and will allow the current inventory to be removed
from the books. Fleet will be billed for parts as they are utilized.
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Department: Fleet Services
Funding Source: Fleet Services Internal Service Fund
Budget: $12,714,282
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.
2014
2015
2016
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.
2,651
3,263
3,162
Workload: Preventative work orders opened and
closed.
2,647
3,100
2,750
Efficiency: Preventative work orders closed on or
before due date.
1958
2945
2400
Effect/Outcome: Percentage of work orders
closed on or before due date vs. total scheduled
work orders.
74%
90%
76%
Objective: To increase the number of direct shop hours to 85% of total shop hours.
Demand: Total number of shop hours.
83,613
84500
76800
Workload: Shop hours categorized as direct shop
hours.
60,933
68,000
64,000
Efficiency: Average direct shop hours per month.
5,078
5,667
5,333
Effect/Outcome: Percentage of direct shop hours
/total available shop hours.
73%
80%
83%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Infrastructure.
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City of Little Rock, Arkansas
Vehicle Storage Facility
Vehicle Storage Facility
Mission Statement
It is the mission of the Vehicle Storage Facility to provide
support to City law enforcement entities by providing safe
storage for vehicles until the registered owner reclaims the
vehicle, to dispose of unclaimed and abandoned vehicles
through public auction as required by law and to regulate for-
hire transportation services.
City Manager
Director of Fleet
Services
Vehicle Storage
Facility Manager
Storage
Operations
Auction
Operations
Transportation Code
Enforcement
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Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $657,341 $693,048 $697,984
Supplies and Materials 43,085 47,384 45,817
Contractual 577,906 562,980 563,430
Repairs and Maintenance 22,583 23,832 20,661
Depreciation 31,903 31,900 31,900
Total $1,332,818 $1,359,144 $1,359,792
Staffing 15 15 13
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
601 Vehicle Storage Facility Fund $1,359,792 0.05%
$0
$225,000
$450,000
$675,000
$900,000
2014
2015
2016
DepreciationRepairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
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2015 Department Priorities Status
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.
Ongoing
Pave the auction parking lot with new asphalt. Ongoing
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2016 Department Goals
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.
Pave the auction parking lot with new asphalt.
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Department: Vehicle Storage Facility
Funding Source: Vehicle Storage Enterprise Fund
Budget: $1,359,792
Department Description:
Provide entities safe storage for vehicles until they are reclaimed by the registered owner(s) and
disposal of unclaimed and abandoned vehicles.
2014
2015
2016
Actual
Budget
Budget
Objective: To release 100% of eligible vehicles within 60 days of impoundment.
Demand: Impounded vehicles.
3,125
3,000
3,000
Workload: Impounded vehicles eligible for release.
2,463
2,940
2,940
Efficiency: Eligible vehicles released within 60
days.
2,463
2,940
2,940
Effect/Outcome: Percentage of eligible vehicles
released within 60 days.
79%
98%
98%
The departmental goals and objectives link with the
Board of Directors Statement of Management Policy for Basic City
Services and Infrastructure.
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City of Little Rock, Arkansas
Waste Disposal
Waste Disposal
Mission Statement
To enhance citywide aesthetics and improve the quality of life
of our citizens by providing solid waste collection, recycling,
composting, and disposal.
City Manager
Public Works
Director
Solid Waste
Manager
Solid Waste
Disposal
Solid Waste
Collections
Solid Waste
Compost
Recycling
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City of Little Rock, Arkansas 2016 Operating Budget
Waste Disposal
Expenditure Budget
2014 2015 2016
Description
Actual
Expenditures
Adopted
Budget
Adopted
Budget
Salaries and Employee Benefits $5,033,130 $5,307,784 $5,377,307
Supplies and Materials 1,300,818 1,668,363 1,675,250
Contractual 3,060,635 3,529,400 3,603,100
Repairs and Maintenance 3,019,219 3,218,465 2,848,466
Closure/Post Closure (281,939) 247,945 247,945
Depreciation 1,504,870 1,474,900 1,575,550
Debt Service 217,644 223,550 141,389
Transfers Out 1,564,863 1,457,072 1,459,859
Total $15,419,241 $17,127,479 $16,928,866
Staffing 113 113 116
FY 16 % Change
Proposed from
Resources for Budget Budget Prior Year
603 Waste Disposal Fund $16,928,866 -1.16%
$0
$1,500,000
$3,000,000
$4,500,000
$6,000,000
2014
2015
2016
Transfers
Out
Debt ServiceDepreciationClosure/Post
Closure
Repairs and
Maintenance
ContractualSupplies and
Materials
Personnel
Total Allocations By Fiscal Year And Account Category
The budget for depreciation and amortization is approximately $405,000 greater than
cash requirements forecast for principal payments on debt service. In addition to the
operating expenses presented above approximately $2.2 million in capital
expenditures for the second year of a garbage truck replacement program is planned.
The replacement plan is expected to result in a reduction in Fleet repair charges.
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2015 Department Priorities Status
Conduct a geophysical study of cells 3, 6, and western
half of cell 5 Class 1 landfill with intent of designing
future half of cell 5.
Ongoing
Implemented a recycling program for multi-family
complexes of 100 units or more.
Completed
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2016 Department Goals
Complete a geographic study of cell 6 to establish a time frame for
engineering design and construction of western half of cell 5 in the Class 1
landfill.
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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: $16,928,866
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
t
environment, and provides cleaner neighborhoods to support a high quality of life for all citizens.
2014
2015
2016
Actual
Budget
Budget
Objective: To promote recycling and increase annual tonnage collected.
Demand: Curbside recycling tonnage to be
collected
10,000
10,200
10,000
Workload: Curbside recycling tonnage collected.
10,219
9,839
10,000
Efficiency: Curbside recycling tonnage
collected/month.
852
820
833
Effect/Outcome: Percentage of tonnage collected
annually.
102%
96%
100%
Objective: To monitor incoming tonnage to the Class I and Class IV Landfill Cells.
Demand: Class 1 & Class 4 tonnage to be
disposed.
130,000
125,000
125,000
Workload: Class 1 & Class 4 tonnage received.
119,013
124,617
125,000
Efficiency: Average monthly tonnage disposed
of in Class 1 and Class 4 landfills.
9,918
10,385
10,417
Effect/Outcome: Percentage of tonnage
collected annually.
92%
99%
100%
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Appendix
City of Little Rock, Arkansas 2016 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 ninety (90)
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 departments
or agencies, estimating all revenues and expenditures detailed by organization
unit, service program, or object or expenditure, as appropriate.
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City of Little Rock, Arkansas 2016 Operating Budget
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.
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.
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City of Little Rock, Arkansas 2016 Operating 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 $10,000,000, or 10%
of the annual General Fund revenues for a budgeted year, whichever is greater.
Revenues shall be deposited in this fund in such amounts determined by the Mayor
and Board of Directors to assure that the fund shall be fully funded by December
31, 2005.
Sec. 2-260.2. Notice of downward economic trends.
The City Manager and Director of Finance shall notify the Mayor and Board of
Directors in writing at the first available opportunity if economic trends indicate that
the revenues projected as a part of the annual City budget are not meeting
projections and require the Board to consider reduction in force, city services or
the use of restricted reserve fund monies to meet the City’s obligations funded in
the annual City budget.
* Little Rock, Arkansas, Code of Ordinances
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City of Little Rock, Arkansas 2016 Operating Budget
STATISTICAL INFORMATION
Date of Incorporation November 7, 1831
Date of Adoption of Charter November 2, 1835
Form of Government City Manager
Date of City Manager Government July 27, 1993
Area - Square Miles 122.36
Miles of Streets and Alley:
Total Streets 2,468.32
Streets Graded and Surface Treatment 421.58
Paved - Permanent (Concrete and Asphalt) 2,049.72
Alleys Maintained 62.82
Drainage Ditches Maintained 1,578.01
Storm Sewers Maintained 363.47
Miles of Water Lines 1,381.90
Sanitary Miles 1,375.30
Traffic Controls:
Signals Malfunctions 2,179
Solid Waste/Garbage Collection:
Class I and IV tonnage 124,617
Curbside/Drop-off recycling 9,839
Yard Waste 27,529
On-call Service 29,523
Knuckleboom truck pick-ups 6,249
Number of Residential Users 58,576
Number of Commercial Users 8,250
Building Permits:
Year
Permits Issued Estimated Cost
2006 4,694 531,752,025$
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$
2014 2,024 593,559,207$
2015 2,059 414,586,125$
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City of Little Rock, Arkansas 2016 Operating Budget
Sales Tax Rate:
Local 1.5%
County 1.0%
State 6.5%
Bond Rating:
General Obligation Bonds
Standard and Poor’s AA
Moody’s Aa2
Fire Protection:
Number of Stations 21
Number of Uniformed Employees 414
Number of Calls 30,584
Insurance Rating for Insurance Service Office (ISO)
City of Little Rock Class I
Police Protection:
Number of Stations 8
Number of Uniformed Employees 589
Calls for Service Police 610,888
Other 3-1-1 calls 22,550
825
1271
640
647
551
1350
670
618
916
775
0
200
400
600
800
1000
1200
1400
1600
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Number of Permits
Years
City of Little Rock
Housing Unit Permits
2006 - 2015
Single-Family Multi-Family
315
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City of Little Rock, Arkansas 2016 Operating Budget
Assessed Average Residential Parcels
Location
Date Total Parcel Value* with dwelling
Little Rock - Downtown 12/31/2015 $74,315 5,342
Little Rock - Hillcrest/Heights 12/31/2015 $304,735 5,126
Little Rock - Southwest/South 12/31/2015 $70,880 22,275
Little Rock West - North 12/31/2015 $194,250 9,149
Little Rock West - Northwest 12/31/2015 $237,943 16,337
Little Rock West - Pulaski County 12/31/2015 $303,221 5,123
*Average Total Parcel Value is based on Parcels with residential dwellings as indicated by the Pulaski County Assessor
Source: Pulaski County GIS and Pulaski County Assessor Parcels January 2016
Compiled by Metroplan 03/02/2016
Central Arkansas Real Estate Values
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City of Little Rock, Arkansas 2016 Operating Budget
Recreation:
Number of Parks, Including Park Development 62
Total Acres (developed & undeveloped) 6,467
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 29
Number of Play Fields 22
Number of Community Centers 6
Number of Swimming Pools 3
Number of Adult Centers 1
Number of Soccer Fields 12
Number of Fitness Centers 1
River Market 1
Riverfest Amphitheatre
Number of Pavilions
Number of Volleyball Courts
1
28
10
Total Recorded Park Attendance - 2015 675,314
Number of Zoos 1
Total Zoo Attendance – 2015 267,314
Total Zoo Outreach Program 46,202
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
450
Veteran Health Care System
195
Total Number of Beds
2,769
Estimated Total Beds per 1,000 Population:
13.7
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City of Little Rock, Arkansas 2016 Operating Budget
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
2014 Estimate 198,704
2015 Estimate ** 202,081
* Source: Arkansas Business 2015 Book of Lists
** Source: Metroplan
POPULATION
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City of Little Rock, Arkansas 2016 Operating Budget
Gender:
Male 45.65%
Female 54.35%
Age
Ranges Male Female
Under 5 6,016 7,163
5 to 9 5,490 6,537
10 to 14 6,212 7,396
15 to 19 4,756 5,662
20 to 24 6,231 7,418
25 to 34 15,008 17,869
35 to 44 12,202 14,527
45 to 54 11,188 13,320
55 to 59 5,946 7,079
60 to 64 5,418 6,451
65 to 74 7,308 8,702
75 to 84 2,694 3,208
85 + 1,780 2,120
City of Little Rock 2014 Population By Age and Sex
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City of Little Rock, Arkansas 2016 Operating Budget
LITTLE ROCK AND ENVIRONS
Per Capita Income (2014) $29,105
Median household income (2014) $45,999
U.S. Consumer Price Index (November 2015) 237.8
Percent inflation over past year 0.7%
Average unemployment percentage rate 4.8%
Median Age (2014 special census) 35.6%
Race (2014):
White 47.9%
Black or African American 41.1%
Hispanic or Latino * 6.2%
Asian 2.3%
Other 2.5%
*Hispanic is an overlay category that includes multiples races.
Source: Metroplan
4.6%
4.6%
5.8%
9.3%
9.6%
8.9%
8.1%
7.4%
6.2%
5.3%
5.1%
4.9%
4.8%
6.5%
7.4%
7.2%
6.8%
6.7%
5.9%
4.8%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015
Percentage
Years
Little Rock and United States
Unemployment Rate
2006 - 2015
United States Little Rock
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City of Little Rock, Arkansas 2016 Operating Budget
Education (Little Rock School District):
Number of School Buildings 48
Number of Teachers/including Principals, Supervisors 2,151
Number of Registered Students 24,721
Number of Kindergarten Students 2,046
Average Daily Attendance - Elementary Schools 9,958
Average Daily Attendance - High/ Middle Schools 10,927
Average Daily Attendance - Kindergarten 2,046
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 2005 Fall 2014
University of Arkansas at Little Rock 11,896 11,645 *
University of Arkansas for Medical Sciences 2,328 2,890
Philander-Smith College 785 567
Arkansas Baptist College 278 855
Webster University 448 159
Totals 15,735 16,116
1. Sources: Arkansas Business Book of Lists 2016, 23rd Edition
2. Arkansas Business Book of Lists, 2007 edition.
* Fall 2014 latest, as shown in 2016 Arkansas Book of Lists
LITTLE ROCK INSTITUTIONS OF HIGER EDUCATION
2005 - 2014
Enrollment
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City of Little Rock, Arkansas 2016 Operating Budget
City Government Total Full-Time Part-Time
AFSCME 380 380
IAFF 414 414
FOP 589 589
Non-union 1,220 741 479
2,603 2,124 479
Commissions
Wastewater Utility 209 209 0
Bill & Hillary Clinton National Airport 160 158 2
LR Convention & Visitors Bureau 174 110 64
Port Authority 8 8 0
Metropolitan Emergency Medical Services 292 287 5
Central Arkansas Transit Authority 201 198 3
Arkansas Museum of Discovery 39 23 16
Arkansas Arts Center 90 47 43
Central Arkansas Library 300 204 96 *
1,473 1,244 229
Total Employment 4,076 3,368 708
* Includes 52 temporary
EMPLOYEES AS OF DECEMBER 31, 2015
Company Industry Employees
1 State Government – within the MSA Government 34,900
2 Local Government – within the MSA Government 27,200
3 Federal Government – within the MSA Government 9,900
4 University of Arkansas for Medical Sciences Education/Medical Services 9,100
5 Baptist Health Medical Services 5,360
6 Little Rock Air Force Base Government 4,500
7 Arkansas Children’s Hospital Medical Services 4,000
8 Little Rock School District Schools/Colleges/Education 3,500
9 Central Arkansas Veterans HealthCare Medical Services 2,800
10 Entergy Arkansas Utility (Electric) 2,740
11 Pulaski County Special School District Schools/Colleges/Education 2,700
12 CHI St. Vincent Health System Medical Services 2,600
13 AT&T Utility (Telephone) 2,600
14 Verizon Wireless Communications/Telecommunications 2,500
15 Dillard’s Inc. Department Store 2,400
16 Union Pacific Railroad Transportation (Railroad) 2,000
17 Dassault Falcon Jet Corp. Falcon Aircraft Models 2,000
18 Arkansas Blue Cross Blue Shield Insurance 1,800
19 CenterPoint Energy Utility (Natural Gas) 1,600
Source: Greater Little Rock Chamber of Commerce - 03/03/2016
Little Rock Area Major Employers
2015
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City of Little Rock, Arkansas 2016 Operating Budget
City of Little Rock, Arkansas
Principal Sales Taxpayers
December 31, 2015
The City of Little Rock, Arkansas's largest own-source revenue is sale taxes. Sale
taxes 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
2015, the combined 1.5 cent city sales tax generated revenue of $73,821,987. In
addition, the City receives a share of the county’s 1% tax based on population.
The City of Little Rock makes up approximately 51% of the county population.
According to Arkansas State Statutes, the City is required to keep the identity of
individual tax payers confidential. Therefore, the City of Little Rock is not able to
identify the top 10 payers. However, Little Rock enjoys a diverse economic sales
tax base.
Little Rock Top Ten 1 1/2 Cent Sales Taxpayers Tax
Industry Collected % of Total
All Other General Merchandise 6,481,570$ 8.78%
Full Service Restaurants 5,699,057 7.72%
Grocery Stores 4,946,073 6.70%
Building Materials and Supplies Dealers 3,137,434 4.25%
Electric Power Generation, Transmission and Distribution 3,048,848 4.13%
Electronics and Appliance Stores 2,908,586 3.94%
Clothing Stores 2,480,419 3.36%
Telecommunications 2,089,162 2.83%
Traveler Accommodation 1,978,429 2.68%
Sporting Goods; Hobby; and Musical Instrument Stores 1,971,047 2.67%
Totals 32,769,580$ 47.06%
Little Rock Top Ten 1 Cent County Sales Taxpayers Tax
Industry Collected % of Total
All Other General Merchandise 4,593,946$ 11.09%
Full Service Restaurants 3,255,944 7.86%
Grocery Stores 2,762,996 6.67%
Building Materials and Supplies Dealers 2,249,335 5.43%
Electric Power Generation, Transmission and Distribution 1,611,402 3.89%
Telecommunications 1,453,990 3.51%
Clothing Stores 1,371,142 3.31%
Electronics and Appliance Stores 1,362,857 3.29%
Sporting Goods, Hobby, and Musical Instrument Stores 1,126,739 2.72%
Traveler Accommodation 1,106,027 2.67%
Totals 20,894,378$ 50.44%
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Glossary
City of Little Rock, Arkansas 2016 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.
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City of Little Rock, Arkansas 2016 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.
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City of Little Rock, Arkansas 2016 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.
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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,
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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.
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Redemption - The repayment of a bonded indebtedness. Redemption can occur
at a specified date, or can be subject to early retirement, should funds be available
to do so.
Reserve - The Board of Directors may set aside moneys into an account called a
reserve to provide for future needs or to meet unknown obligations. For example,
the City self-insures for workers' compensation claims and maintains a reserve to
meet any unforeseen future claims. The City also maintains a general working
capital reserve to meet unknown emergency needs.
Restricted Reserve - A specific amount of cash set aside by action of the Board of
Directors for funding unforeseen contingencies such as destruction from a tornado,
flooding, or litigation.
Retained Earnings - The excess of revenue or expenditures that has accumulated
since the inception of a Proprietary Fund.
Revenue(s) - Increases in the net current assets of a Governmental Fund Type
from other than expenditure refunds, general long-term debt proceeds and
operating transfers in.
Risk Management - A program to effectively deal with the varied risks faced by the
City. This includes protecting the public and City employees by providing
commercial or self-insurance coverage for fire, vehicle, and public official and other
liabilities, developing and maintaining safe driving programs, and maintaining a safe
working environment.
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.
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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.
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GLOSSARY OF KEY ACRONYMS
ADA – American Disability Act prohibits discrimination and ensures equal
opportunity for persons with disabilities in employment, State and local government
services, public accommodations, commercial facilities, and transportation. It also
mandates the establishment of TDD/telephone relay services.
AFSCME – American Federation of State, County and Municipal Employees Union
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
FCC – Federal Communications Commission is an independent United States
government agency. The FCC was established by the Communications Act of
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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.
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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 (RFP) is a method of bidding used when there
are subjective qualifications which must be met before you consider pricing. The
RFP gives the buyer a chance to evaluate subjective offerings such as the seller’s
approach to a project, references, personnel assigned to the task, and the seller’s
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 Request for
Qualifications (RFQ) is a bid where qualifications are all that is submitted and price
is determined by negotiation with the selected vendor.
STF – Short Term Financing accounts for proceeds issued to acquire capital
equipment, building improvements and vehicles for the City.
UALR – University of Arkansas at Little Rock
WBE – Women Business Enterprise – a classification of business enterprises
wherein at least 51% of the business is women owned.
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