Fiscal Year 2019 Budget

TABLE OF CONTENTS

Introduction: Mission Statement ………………………………………………………………. 1 City Map ………………………………………………………………………… 2 Organization Chart ………………………………………………………………. 3 City Officials …………………………………………………………………….. 4 Council Ward Map ………………………………………………………………. 5 Spencer Profile …………………………………………………………………… 6 Budget Overview: Finance Director’s Budget Message ………………………………………………7 Budget Development …………………………………………………………….. 17 Financial Management Policies …………………………………………………. 19 Employees by Function …………………………………………………………. 29 Budget Resolution ……………………………………………………………….. 32 Budget Certification Page ……………………………………………………….. 33 Combined Budget: Government Wide Funds …………………………………………………………. 36 Proprietary Funds ………………………………………………………………….37 Fund Summary: General Fund Summary …………………………………………………..38 General Fund Line Items………………………………………………… 39 Restricted Cash Funs Line Items………………………………………… 45 Special Revenue Summary ………………………………………………. 48 Special Revenue Line Items ….………………………………………….. 49 Capital Projects Summary ……………………………………………….. 51 Permanent Fund Summary ………………………………………………. 52 Permanent Fund Line Items ………………………………………………53 Proprietary Summary ……………………………………………………..54 Proprietary Fund Line Items …………………………………………….. 55 Internal Service Fund Summary ………………………………………… 60 Internal Service Fun Line Items ………………………………………… 61 Detailed Budget Information: Public Safety …………………………………………………………………….. 66 Police ……………………………………………………………………. 67 Communication Center ………………………………………………….. 73 Fire ………………………………………………………………………. 77 Building / Inspections ……………………………………………………. 81 Civil Service …………………………………………………………….. 85 Public Works …………………………………………………………………….. 88

Street Department ………………………………………………………. 89 Public Works Administration …………………………………………… 95 Street Lighting ………………………………………………………….. 97 Traffic Control ………………………………………………………….. 98 Snow Removal ………………………………………………………….. 99 Storm Water …………………………………………………………….. 100