2014 Budget
Finance_and_Administration.pdf
As shown in the Revenues by Source schedule, the City has many sources of revenue to pay for the cost of operations and services. The majority of City revenues are generated from taxes. The largest three tax revenues are property taxes, County Option Income Tax (COIT) and County Economic Development Income Tax (CEDIT).
State statutes, and/or local ordinances, define how each type of revenue may be used. Following is a brief explanation of the use of the City's larger revenue streams.
Taxes
Property tax, Commercial Vehicle Excise Tax (CVET), Financial Institution Tax, COIT, and Auto/Aircraft (license) Excise taxes are used exclusively to fund operations of certain City departments. These departments perform executive/finance, public safety, parks and community development work, and include administrative/engineering departments in the Public Works Division. Most of these funds go into the City's property tax supported funds.
The use of CEDIT revenue is limited by state statute, and City ordinance, to economic development, infrastructure projects and public safety building/equipment purchases. This revenue also may be pledged for debt service on bonds issued to finance these activities.
The Wheel Tax revenue is derived from Allen County vehicle owners who pay annual motor license excise tax. A distribution to county, cities and towns within the county is based on the same formula as used for Local Road and Street fund distributions. These funds must be used to construct, reconstruct, repair and maintain streets and roads.
License & Permits
The largest revenue in the License & Permit category is the Cable Franchise Fees. These fees are added to cable subscribers' bills. Forty percent of this revenue is used to pay for the operation of the government access channel with the remainder going into the City's General Fund for operating costs. All other fees listed go into the General Fund.
Intergovernmental Revenues
Governmental revenues are primarily provided by the State to pay 50% of annual costs of the Pre'77 “pay-as-you-go” public safety pension plan ($10M) and to pay for the Street Department operating costs and projects ($9.7M.)
City of Fort Wayne 2005 Revenue |
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$160,757,461 |
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Taxes |
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69.81% |
Licenses & Permits |
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1.52% |
Intergovernmental Revenue |
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16.16% |
Services and Fees |
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10.96% |
Fines & Forfeitures |
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0.63% |
Miscellaneous Revenue |
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0.93% |
The budget is developed on a departmental basis. Both the dollar amounts and the number of positions are submitted by the Administration to the Council, along with detailed accounts of appropriation requests and other relevant information; such as, statements of goals and objectives.
The 2005 budget is $9,782,189 or 6.1%, higher than the approved budget for 2004. The increase is due to the anticipated needs for an expanding Fort Wayne City.
The Fire department's budget is up 5.8%. The Police department's budget is up 7.6%. These increases support the Mayor's commitment for a safe city.
The 2005 Executive and Legislative overall budgets are up 4.1% over the 2004 budget.
Finance shows a .5% increase in the 2005 versus 2004 budget. The majority of the increase is with information systems. Maintaining and upgrading computer systems is essential for productive and efficient government.
Community Development has been able to lower their budget by .8%, while initiating and continuing several economic development and urban renewal projects for 2005.
The Department of Public Works also increased their overall budget for 2005. The 7.5% increase reflects the commitments to provide better streets, services, and economic development to the City of Fort Wayne.
The Parks and Recreation department's increased their budget by 2.1%.
City of Fort Wayne | |||||||||
Budget by Department | |||||||||
2004 | 2005 | ||||||||
Approved | Approved | % | |||||||
Budget | Budget | Change | |||||||
Executive & Legislative | |||||||||
* | Mayor's Office | $ | 877,580 | $ | 894,834 | 2.0% | |||
* | Office of Internal Audit | 199,877 | 198,017 | -0.9% | |||||
* | Law Office | 431,513 | 480,697 | 11.4% | |||||
City Clerk/Parking Control | 444,213 | 471,356 | 6.1% | ||||||
* | City Clerk & City Council | 813,110 | 838,436 | 3.1% | |||||
* | Human Resources | 685,469 | 708,828 | 3.4% | |||||
Total | $ | 3,451,762 | $ | 3,592,168 | 4.1% | ||||
Finance | |||||||||
* | Controller's Office | $ | 1,277,319 | $ | 1,254,134 | -1.8% | |||
Cumulative Capital Improvement | 1,401,820 | 1,134,131 | -19.1% | ||||||
* | Property Management | 1,242,660 | 1,205,509 | -3.0% | |||||
* | Payroll | 228,587 | 236,835 | 3.6% | |||||
* | Information Systems (ACS) | 2,628,435 | 2,991,999 | 13.8% | |||||
* | Purchasing/Office & Administration | 585,463 | 581,410 | -0.7% | |||||
Total | $ | 7,364,284 | $ | 7,404,018 | 0.5% | ||||
Community Development | |||||||||
Administration (Combined with Comm. Dev. in 2005) | $ | 124,581 | $ | 0 | -100.0% | ||||
Economic Development (Combined with Comm. Dev. In 2005) | 626,415 | 0 | -100.0% | ||||||
* | Redevelopment Commission | 315,871 | 415,553 | 31.6% | |||||
Redevelopment Distr. Capital | 571,320 | 488,800 | -14.4% | ||||||
* | Community Development | 1,194,909 | 1,904,943 | 59.4% | |||||
Total | $ | 2,833,096 | $ | 2,809,296 | -0.8% | ||||
Department of Public Works | |||||||||
* | City Engineer | 254,418 | 265,419 | 4.3% | |||||
* | Flood Control | 382,869 | 283,070 | -26.1% | |||||
* | Transportation Engineering Services | 1,099,388 | 1,104,500 | 0.5% | |||||
Street Project Management/MVH | 895,286 | 902,981 | 0.9% | ||||||
Street Department/MVH | 8,684,442 | 9,490,214 | 9.3% | ||||||
Traffic Engineering Administration | 463,656 | 469,363 | 1.2% | ||||||
Traffic Engineering/LRS | 2,502,203 | 2,398,753 | -4.1% | ||||||
* | St. Light Engineering | 2,932,722 | 2,731,043 | -6.9% | |||||
Solid Waste Management | 6,580,611 | 7,987,746 | 21.4% | ||||||
* | Sanitary Officers Pension | 498,900 | 525,957 | 5.4% | |||||
* | Right of Way | 295,579 | 312,836 | 5.8% | |||||
EDIT Income Tax Fund | 19,223,841 | 20,770,651 | 8.0% | ||||||
* | Board of Works | 2,438,611 | 2,590,108 | 6.2% | |||||
Cable Television | 794,000 | 719,600 | -9.4% | ||||||
Total | $ | 47,046,526 | $ | 50,552,241 | 7.5% | ||||
Public Safety | |||||||||
* | Police | $ | 37,261,182 | $ | 40,095,022 | 7.6% | |||
* | Police Merit | 2,950 | 27,500 | 832.2% | |||||
* | Domestic Violence | 7,300 | 7,300 | 0.0% | |||||
Law Enforcement Training | 170,000 | 196,000 | 15.3% | ||||||
* | Police Pension | 7,855,743 | 8,460,702 | 7.7% | |||||
* | Fire | 27,806,162 | 29,426,847 | 5.8% | |||||
* | Fire Pension | 7,167,899 | 7,352,950 | 2.6% | |||||
* | Communications | 4,908,725 | 5,400,897 | 10.0% | |||||
* | Animal Control | 1,936,604 | 2,067,601 | 6.8% | |||||
* | Weights & Measures | 122,991 | 126,596 | 2.9% | |||||
* | Neighborhood Code ( In 2004 this was under Comm. Dev.) | 1,488,499 | 1,443,777 | -3.0% | |||||
* | Unsafe Building ( In 2004 this was under Comm. Dev.) | 142,000 | 159,000 | 12.0% | |||||
* | Metro Human Relations | 602,735 | 613,440 | 1.8% | |||||
Total | $ | 89,472,790 | $ | 95,377,632 | 6.6% | ||||
Parks & Recreation | |||||||||
* | Parks & Recreation General | $ | 10,303,308 | $ | 10,518,600 | 2.1% | |||
Total Civil City Budget | $ | 160,471,766 | $ | 170,253,955 |
The budgets of all governmental units in Indiana are prepared according to a form prescribed by the Indiana State Board of Accounts. The legal level of budgetary control is by object classifications. Objects are called expense accounts or line items by the private sector. Major classifications of expenditures are as follows:
Personal Services - Expenditures for salaries, wages and related employee benefits. The increased spending in this classification is due to annual salary/wage increases of approximately 3% and the continued rise in health insurance premiums.
Supplies - Office supplies, operating supplies, repair and maintenance supplies. The 2005 budget shows a 2.5% increase for this classification.
Other Services and Charges - Professional services, communication and transportation, printing and advertising, insurance, utility services, repairs and maintenance, rentals, debt service. The cost of professional services, contract services, lease loan and bond payments primarily related to infrastructure projects, will vary significantly from year to year.
Capital Outlay - All lands, buildings, improvements, machinery and equipment purchases that are not financed through leases or bond issues. The capital outlay for 2005 increased for this classification, reflecting a stronger commitment to attaining or maintaining the long-term assets of the City of Fort Wayne.
City of Fort Wayne Budget
by Classification
City of Fort Wayne | |||||
Budget by Classification | |||||
2004 | 2005 | ||||
Approved Budget | Approved Budget | % Change | |||
Personal Services | $106,614,168 | $112,955,539 | 5.95% | ||
Supplies | $5,134,592 | $5,262,805 | 2.50% | ||
Other Services & Charges | $36,597,462 | $28,923,512 | -20.97% | ||
Capital Outlay | $12,125,544 | $23,112,099 | 90.61% | ||
Total Civil City Budget | $160,471,766 | $170,253,955 |
6.10%
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