CITY OF KEARNEY
TABLE OF CONTENTS
2006-2007 BUDGET
PAGE
TRANSMITTAL LETTER...............................................................................................9
ORGANIZATIONAL CHARTS
Organizational Structure.....................................................................................18
ORDINANCES
Annual Appropriation Bill.....................................................................................28
SUMMARIES
Budget Policy Statement and Procedures.............................................................29
Financial Policy Statement..................................................................................36
Major Revenue Source Descriptions......................................................................46
Recapitulation of Capital Outlay............................................................................65
All Funds Revenue and Expense Reconciliation.....................................................71
All Funds Combined...........................................................................................72
Lid Computation Calculation.................................................................................74
Comparative Valuations, Taxes and Levies............................................................75
Fund Balance Requirement .................................................................................76
Revenues by Source Graph.................................................................................77
Tax Revenues by Source Graph...........................................................................78
Expenditures by Object Graph ............................................................................79
Budget by Function............................................................................................80
Kearney City Tax Distribution Graph....................................................................81
GOVERNMENTAL FUNDS
General Fund Summary......................................................................................82
General Fund Account Expenditure Summary......................................................85
Administrative Services......................................................................................86
Information Technology......................................................................................89
Police - Services...............................................................................................92
Police - Records...............................................................................................95
Police - Data Processing...................................................................................97
Police - Evidence..............................................................................................99
Police - Building...............................................................................................101
Fire.................................................................................................................103
Emergency Management..................................................................................106
Public Works - Building and Zoning...................................................................108
Public Works - Engineering Support..................................................................110
Public Works - Administration...........................................................................112
Public Works - Facilities Maintenance...............................................................115
Cemetery........................................................................................................117
Library............................................................................................................119
Park & Recreation - Administration....................................................................122
Recreation.......................................................................................................124
Park - North.....................................................................................................126
Aquatics..........................................................................................................128
Cottonmill Lake................................................................................................130
Park - South....................................................................................................132
Transportation ..................................................................................................134
Economic Development Grant............................................................................140
Lottery Trust.....................................................................................................145
Natural Disaster................................................................................................149
Offstreet Parking District No. 1............................................................................153
Police Reserve .................................................................................................157
Fire Reserve......................................................................................................161
Cemetery Reserve............................................................................................ 165
Park and Recreation Development.......................................................................169
Street Improvement............................................................................................173
Special Sales Tax - Capital Improvements/Equipment............................................177
Public Safety TAB's...........................................................................................181
Various Purpose Bonds......................................................................................188
Golf..................................................................................................................196
Sanitation.........................................................................................................206
SWDF Operation & Maintenance........................................................................211
SWDF Retained Revenues.................................................................................216
Sanitary Sewer Operation & Maintenance............................................................220
Sanitary Sewer Retained Revenues.....................................................................229
Sewer Revenue Bonds......................................................................................233
Sewer Bond Reserve........................................................................................240
Water Operations & Maintenance.......................................................................245
Water Retained Revenues..................................................................................256
Water Revenue Bonds.......................................................................................260
Water Bond Reserve..........................................................................................267
Kearney Municipal Airport Corporation.................................................................272
Health Insurance...............................................................................................277
Property and Casualty Insurance........................................................................282
Worker's Compensation Insurance......................................................................286
Central Stores...................................................................................................290
Vehicle Maintenance.........................................................................................294
Pension (And Other Employee Benefit) Trust Funds
Police Pension.................................................................................................298
Sales and Use Tax............................................................................................302
PERSONNEL SUMMARY
Pay Policy.......................................................................................................306
Personnel Schedule..........................................................................................321
ACCOUNTING SUMMARY
Fund Codes and Account Codes........................................................................328
Classification of Revenues by Source Code,
Classification Code and Explanation...................................................................331
Classification of Expenditures by Object Code,
Classification Code and Explanation...................................................................335
Account Number Description..............................................................................342
GLOSSARY...............................................................................................................343
COMMISSION & ADVISORY BOARD MEMBERS.........................................................353