FY 2020 Budget

TABLE OF CONTENTS

Introduction: Mission Statement ………………………………………………………………. 4 City Map ………………………………………………………………………… 5 Organization Chart ………………………………………………………………. 6 City Officials …………………………………………………………………….. 7 Council Ward Map ………………………………………………………………. 8 Spencer Profile …………………………………………………………………… 9 Budget Overview: Finance Director’s Budget Message ………………………………………………10 Budget Development …………………………………………………………….. 20 Financial Management Policies …………………………………………………. 22 Employees by Function …………………………………………………………. 32 Budget Resolution ……………………………………………………………….. 35 Budget Certification Page ……………………………………………………….. 36 Combined Budget: Government Wide Funds …………………………………………………………. 39 Proprietary Funds ………………………………………………………………….40 Fund Summary:

General Fund Summary …………………………………………………..41 General Fund Line Items………………………………………………… 42 Restricted Cash Funds Line Items……………………………………… 48 Special Revenue Summary ………………………………………………. 51 Special Revenue Line Items ….………………………………………….. 52 Debt Service Summary…………………………………………………….54 Debt Service Line Items………………………………………………...…55 Capital Projects Summary ……………………………………………….. 57 Permanent Fund Summary ………………………………………………. 58 Permanent Fund Line Items ………………………………………………59 Proprietary Summary ……………………………………………………..60 Proprietary Fund Line Items …………………………………………….. 61 Internal Service Fund Summary ………………………………………… 66 Internal Service Fund Line Items ……………………………………… 67

Detailed Budget Information: Public Safety …………………………………………………………………….. 71 Police ……………………………………………………………………. 72 Communication Center ………………………………………………….. 78 Fire ………………………………………………………………………. 82 Building / Inspections ……………………………………………………. 88 Public Works …………………………………………………………………….. 93 Street Department ………………………………………………………. 94 Public Works Administration …………………………………………… 100 Street Lighting ………………………………………………………….. 102 Traffic Control ………………………………………………………….. 103 Snow Removal ………………………………………………………….. 104

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