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

          General Fund Summary......................................................................................82

          General Fund Revenues......................................................................................83

          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

     Special Revenue Funds

          Transportation ..................................................................................................134

          Economic Development Grant............................................................................140

          Lottery Trust.....................................................................................................145

          Natural Disaster................................................................................................149

         Offstreet Parking District No. 1............................................................................153

      Capital Project Funds

          Police Reserve .................................................................................................157

          Fire Reserve......................................................................................................161

          Cemetery Reserve............................................................................................ 165

          Park and Recreation Development.......................................................................169

          Street Improvement............................................................................................173

          Special Sales Tax - Capital Improvements/Equipment............................................177

     Debt Service Funds

          Public Safety TAB's...........................................................................................181

          Various Purpose Bonds......................................................................................188

PROPRIETARY FUNDS

     Enterprise Funds   

          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

      Internal Service Funds

          Health Insurance...............................................................................................277

          Property and Casualty Insurance........................................................................282

          Worker's Compensation Insurance......................................................................286

          Central Stores...................................................................................................290

          Vehicle Maintenance.........................................................................................294

 FIDUCIARY FUNDS 

     Pension (And Other Employee Benefit) Trust Funds

          Police Pension.................................................................................................298

     Agency Funds

          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