16 NOV 03
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
REGULAR CITY COUNCIL MEETING - CITY HALL - #1 MUNICIPAL DRIVE
The City Council of the City of Jacksonville, Arkansas met in regular
session on November 3, 2016 at the regular meeting place of the City
Council. Alderman Bolden delivered the invocation and Mayor Fletcher led a
standing audience in the “Pledge of Allegiance” to the flag.
ROLL CALL: Aldermen: Elliott, Sansing, Ray, Mashburn, Traylor, Twitty, Smith,
and Howard answered ROLL CALL. Mayor Fletcher also answered ROLL CALL
declaring a quorum. PRESENT EIGHT (8), ABSENT (2). Aldermen Bolden and
McCleary were absent.
Others present for the meeting were: City Attorney Robert Bamburg, Director
of Administration Jim Durham, City Engineer Jay Whisker, Fire Chief Alan
Laughy, Police Chief Kenny Boyd, IT Director Scott Rothlisberger, Park and
Recreation Director Kevin House, 911 Director Tabby Hughes, CDBG Director
Theresa Watson, Code Enforcement Officer Charlie Jenkins, Alderman Elect Les
Collins, Johnny Simpson, Gerald Clark, interested citizens, and members of
the press.
PRESENTATION OF MINUTES:
Mayor Fletcher presented the minutes of the regular City Council meeting of
October 20, 2016 for approval and/or correction at the next regularly
scheduled City Council meeting.
APPROVAL AND/OR CORRECTION OF MINUTES:
Alderman Howard moved, seconded by Alderman Twitty that the minutes of the
regular City Council meeting of 6 October 2016 be APPROVED. MOTION CARRIED.
CONSENT AGENDA: REGULAR MONTHLY REPORT/ENGINEERING DEPARTMENT
Alderman Ray moved, seconded by Alderman Mashburn to approve the regular
monthly report for October 2016.
PERMITS/LICENSE ISSUED INSPECTIONS PERFORMED
Building Permits 10 Building Inspections 30
Business Licenses 7 Electrical 32
Plumbing 37
HVACR 19
ROLL CALL: Aldermen: Elliott, Sansing, Ray, Mashburn, Traylor, Twitty,
Smith, and Howard voted AYE. MOTION CARRIED.
WASTEWATER DEPARTMENTS:
WATER DEPARTMENT:
FIRE DEPARTMENT:
1
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
POLICE DEPARTMENT: PUBLIC HEARING ORDINANCE 1560 (#20-2016)
AN ORDINANCE CONDEMNING STRUCTURES AND REAL PROPERTIES AT THE LOCATION NOTED
BELOW IN JACKSONVILLE, ARKANSAS FOR STRUCTURAL DEFECTS, DEFICIENCIES, AND
PUBLIC HAZARD CONDITIONS; DECLARING AN EMERGENCY; AND, FOR OTHER PURPOSES.
Mayor Fletcher opened the public hearing at approximately 7:03 p.m.
Code Enforcement Officer Charlie Jenkins offered the addresses of 195
Roosevelt Road and 417 South Oak Street for consideration to condemn. He
related that Code Enforcement has been working on 195 Roosevelt Road since
April 17, 2014. He offered a PowerPoint presentation outlining the numerous
deficiencies and structural hazardous conditions. He explained that in
2014, Code Enforcement Officer Nolan and Building Inspector Manny Browder
conducted an inside inspection of the house. He related that it was found
that the roof was being held up by a pole in the kitchen, he then offered
photographs demonstrating that the roof and sides of the home were
completely dilapidated and about to fall in.
He then presented 417 South Oak, explaining that this is a house that burned
in January of 2014. He stated that the home was red tagged in January of
2014. He reviewed the extensive fire damage on the inside and outside of
the house. He stated that the house is unsafe to be entered.
He then answered Alderman Sansing, that the estate regarding 417 South Oak
has been settled and the estate paid $64,000 to retire the mortgage, however
Ocwen Bank holding the mortgage said that the lady who perished in the fire
still owed late fees and interest on the loan. He stated that the bank did
not settle for the $64,000 and still hold title to the house.
City Attorney Bamburg clarified that technically it is still in the estate’s
name with the Bank being the protected mortgagor on the property.
With no one from the audiences wishing to address either of the properties,
Mayor Fletcher closed the public hearing at approximately 7:06 p.m.
Alderman Elliott moved, seconded by Alderman Sansing that Ordinance 1560 be
placed on FIRST READING. ROLL CALL: Alderman Elliott, Sansing, Ray,
Mashburn, Traylor, Twitty, Smith, and Howard voted AYE. NAY (0). MOTION
CARRIED. Whereupon City Attorney Bamburg read the heading of Ordinance 1560.
Alderman Ray moved, seconded by Alderman Mashburn to APPROVE Ordinance 1560
on FIRST READING and suspend the rules and place Ordinance 1560 on SECOND
READING. ROLL CALL: Alderman Elliott, Sansing, Ray, Mashburn, Traylor,
Twitty, Smith, and Howard voted AYE. NAY (0). MOTION CARRIED. Whereupon
City Attorney Bamburg read the heading of Ordinance 1560.
2
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
Alderman Ray moved, seconded by Alderman Sansing to further suspend the
rules and place Ordinance 1560 on THIRD and FINAL READING.
In response to a question from Alderman Traylor, Code Enforcement Officer
Jenkins offered that the owner of 195 Roosevelt, Mrs. Menifee, came to his
office and they spoke extensively regarding the house when she received
notice. He stated that he informed Mrs. Menifee of the public hearing,
adding that he told Mrs. Menifee that she has the opportunity to come before
the City Council and address them.
He then answered that the regarding 417 South Oak, he contacted the heir of
Mrs. Padgett in Sherwood, a Ms. Scribner. He explained that he spoke with
Ms. Scribner extensively about the house, saying that basically she gave up
the house when Ocwen Bank demanded more money. He then assured Alderman
Traylor that Ocwen Bank had been notified and is aware of the proceedings.
ROLL CALL: Alderman Elliott, Sansing, Ray, Mashburn, Traylor, Twitty, Smith,
and Howard voted AYE. NAY (0). MOTION CARRIED. Whereupon City Attorney
Bamburg read the heading of Ordinance 1560.
Alderman Ray moved, seconded by Alderman Sansing that Ordinance 1560 be
APPROVED and ADOPTED. ROLL CALL: Alderman Elliott, Sansing, Ray, Mashburn,
Traylor, Twitty, Smith, and Howard voted AYE. NAY (0). MOTION CARRIED.
Alderman Ray moved, seconded by Alderman Mashburn that the EMERGENCY CLAUSE
be approved and adopted. ROLL CALL: Alderman Elliott, Sansing, Ray,
Mashburn, Traylor, Twitty, Smith, and Howard voted AYE. NAY (0). MOTION
CARRIED.
RD
ORDINANCE 1560 (#20-2016) APPROVED AND ADOPTED THIS 3 DAY OF NOVEMBER,
2016.
STREET DEPARTMENT:
SANITATION DEPARTMENT:
PARKS & RECREATION:
PLANNING COMMISSION: FINAL PLAT Jamestown Subdivision PH II
City Engineer Whisker stated that this phase of the Subdivision is an
extension of the street, consisting of 16 lots, adding that the developer
has been doing each phase with approximately 15 to 20 lots each time. He
stated that this culdesac will contain slightly larger homes. He then noted
that the Subdivision phase passed the Planning Commission, adding that the
streets and drainage are in, as well as water and sewer. He recommended
passage of the final plat.
Alderman Elliott moved, seconded by Alderman Ray to approve the final plat
of Jamestown Subdivision PH II as presented. MOTION CARRIED.
3
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
GENERAL: PRESENTATION OF THE 2015 CAFR
Gerald Clark of McAlister and Associates addressed the City Council saying
that it is his privilege to present the Comprehensive Annual Financial
Report (“CAFR”) for the City of Jacksonville regarding the year ended
December 31, 2015.
th
He stated that calendar year 2015 marks the 19 consecutive year that the
City has prepared a Comprehensive Annual Financial Report. The 2015 annual
report was prepared by the City’s Finance Department and contains financial
statements audited by the City’s auditing firm, McAlister & Associates,
P.A., CPAs, along with pertinent financial, economic, demographic, and
statistical information related to the City of Jacksonville over a ten-year
period.
The purpose is to provide the City’s elected officials, citizens, financial
institutions and other interested parties with detailed information
concerning the financial condition and performance of the City of
Jacksonville.
Each year, since 1997 and including the 2014 report, the City’s CAFR has
received the Certificate of Excellence in Financial Reporting awarded by the
Government Finance Officers Association of the United States and Canada
(GFOA). The Certificate of Achievement is a prestigious national award
recognizing conformance with the highest standards for preparation of state
and local government financial reports.
The 2015 Comprehensive Annual Financial Report has also been submitted
to GFOA for award consideration.
Independent Audit
The City is responsible for the preparation and fair presentation of the
financial statements in accordance with generally accepted accounting
principles. The City is also responsible for the design, implementation, and
maintenance of internal control relevant to the preparation and fair
presentation of the financial statements.
Our responsibility as auditors is to conduct the audit in accordance with
generally accepted auditing standards and government auditing standards; to
express an opinion on the City’s financial statements; and to gather
sufficient evidence to provide a basis for the audit opinion.
Based upon our audit, we have rendered a “clean”, or unmodified opinion on
the City’s financial statements for the year ended December 31, 2015. An
unmodified opinion means that the financial statements have been prepared
using accounting principles generally accepted in the United States of
America (GAAP), do not contain material misstatements, and are fairly
presented. Our Independent Auditor’s Report is presented on page 11 of the
CAFR.
4
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
Management Letter
We have issued a formal management letter, included with the annual report,
which is a customary by- product of the audit process and is intended to
provide management with suggestions and guidance in the ongoing effort to
improve internal controls. The management letter addresses the resolution of
matters that were reported in the prior year audit, and contains three
comments related to the 2015 audit.
New Accounting Statements Adopted in 2015
Governmental Accounting Standards Board (GASB) sets standards that are
national and apply to all government financial reports prepared in
accordance with generally accepted accounting principles.
During 2015, the City adopted GASB Statement No. 68, “Accounting and
Financial Reporting for Pensions – an Amendment of GASB Statement 27”, and
GASB Statement No. 71, “Pension Transition for Contributions Made Subsequent
to the Measurement Date-an Amendment of GASB Statement No.
68”. These significantly revised the accounting and reporting for
pension costs and liabilities.
Under the old standard of GASB 27, reporting of pension costs was limited to
recording as an expense contributions annually required by law.
Under the new standard required by GASB 68, the City is required to record
and report in the government-wide financial statements as a long-term
liability it’s proportionate share of the net pension liability not
only for the two old local Police and Fire Pension Plans, but also it’s
proportionate share of the net pension liability for the two cost-sharing
statewide plans in which it participates - Arkansas Public Employees
Retirement System (APERS) and the Arkansas Local Police and Fire Retirement
System (LOPFI).
APERS has approximately 720 participating employers, while LOPFI has
approximately 118. Proportionate shares are determined based on
employer contributions to the plans. While Jacksonville’s
proportionate share percentages were small, the net pension liabilities of
these plans were so large that, as a result of implementing GASB 68, the
City was required to report a long-term net pension liability at
12/31/2015, net of deferred inflows/outflows, of $13.3M on the government-
wide statement of net position.
This is only a reporting issue. Contribution rates and funding requirements
are not impacted by GASB 68, and employers will continue to pay the
contribution rates as determined each year by the Board of Directors of
these plans.
A detailed discussion of the effects of implementation of the new accounting
standards can be found in the Management’s Discussion and Analysis and in
the Notes to the Financial Statements in the Report.
5
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
FINANCIAL HIGHLIGHTS
The following are financial highlights of the 2015 report:
The first two financial statements in the CAFR are referred to as the
government-wide financial statements. These statements include all funds of
the City, with the exception of the Police and Fire pension trust funds.
The first of the government-wide financial statements is the Statement of
Net Position. This statement is comparable to a balance sheet for a private
business enterprise.
The Statement of Net Position presents information on all of the City’s
assets and liabilities on a full accrual basis with the difference
between the assets and liabilities reported as net position. Over
time, increases or decreases in net position may serve as a useful indicator
of whether the financial position of the City is improving or deteriorating.
The City’s Statement of Net Position indicates total assets of the City
were $66M at the end of 2015. This is an increase of $4M from 2014. Of the
total assets, $51M is capital assets, $7M is cash and investments, and $8M is
accounts receivable and other assets. Total liabilities of the City were
$27M, an increase of $15M from 2014. Of the $27M total liabilities, $24M is
considered long-term obligations due beyond one year and $3M are
considered current and other liabilities. Total assets exceeded total
liabilities by $38M at the end of 2015.
The amount by which assets exceed liabilities is referred to as the City’s
“Net Position”. Net position is essentially composed of three components:
the largest of which, for the City, is it’s investment in capital assets
such as land, buildings, infrastructure, and machinery and equipment. This
amount at the end of 2015 was $51M or 77% of total net position. These
capital assets are used to provide services to the community and, as a
result, they are not available for future spending.
An additional portion of the City’s net position is subject to external
restrictions as to how the funds may be used, such as street and grant
funds. At the end of 2015, the City’s restricted net position totaled $6M or
16% of the total net position of the City.
As a result of the implementation of the new accounting standard, GASB 68,
the City’s unrestricted net position at the end of 2015 was a deficit
balance of $12M.
6
City of Jacksonville
Summary Statement of Net Position
December 31, 2015 and 2014
Net Position
Governmental Activities Business-type Activities Total
2015 2014 2015 2014 2015 2014
Current assets $ 7,737,967 $ 7,530,311 $ 1,887,825 $ 1,824,787 $ 9,625,792 $ 9,355,098
Noncurrent assets 3,968,223 393,386 - - 3,968,223 393,386
Capital assets 49,238,976 50,431,628 1,583,417 1,465,190 50,822,393 51,896,819
Total assets 60,945,166 58,355,325 3,471,242 3,289,977 64,416,408 61,645,303
Deferred outflows of resources 1,772,866 569,337 222,703 - 1,995,569 569,337
Total deferred outflows 1,772,866 569,337 222,703 - 1,995,569 569,337
Total Assets and
Deferred Outflows 62,718,032 58,924,662 3,693,945 3,289,977 66,411,977 62,214,639
2,142,601 3,424,444 352,540 432,611 2,495,141 3,857,055
Current Liabilities
Long-term liabilities outstanding 23,662,863 8,131,289 1,042,707 193,692 24,705,570 8,324,981
Other liabilities - - - - - -
Total liabilities 25,805,464 11,555,733 1,395,247 626,303 27,200,711 12,182,036
Deferred inflows of resources 525,177 - 60,155 - 585,332 -
Total Liabilities and
Deferred Inflows 26,330,641 11,555,733 1,455,402 626,303 27,786,043 12,182,036
Net Position:
Net investment in capital assets 43,120,490 42,843,428 1,366,575 989,853 44,487,065 43,833,282
Restricted 6,086,120 1,831,423 - - 6,086,120 1,831,423
Unrestricted (12,819,219) 2,694,078 871,967 1,673,821 (11,947,253) 4,367,899
Total Net Position $ 36,387,390 $ 47,368,930 $ 2,238,542 $ 2,663,674 $ 38,625,934 $ 50,032,604
The second of the government-wide financial statements is the Statement
of Activities. This statement is comparable to an income statement for a
private business enterprise.
The Statement of Activities presents information showing revenues and
expenses on a full accrual basis and how the City’s net position changed
during the most recent fiscal year. All changes in net position are
reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of related cash flows. Thus, revenues and
expenses are reported in this statement for some items that will only
result in cash flows in future fiscal periods (e.g., uncollected taxes and
earned but unused vacation leave)
The Statement of Activities indicates total revenues of the City
increased in 2015 over 2014. 2015 revenues were $27.4M compared to
$26.7M in 2014, an increase of about $744,000 or 2.8%. Total expenses
decreased to $25.7M in 2015 from $25.8M in 2014 or about 3-tenths of one
percent. Overall, revenues exceeded expenditures by $1.7M in
2015, resulting in an increase in net position for 2015 before
transfers and the change in accounting principle.
7
City of Jacksonville
Summary Statement of Change in Net Position
December 31, 2015 and 2014
Change in Net Position
Governmental Activities Business-type Activities Total
2015 2014 2015 2014 2015 2014
Revenues
Program revenues:
Charges for services $ 2,521,170 $ 2,448,522 $ 3,431,652 $ 3,235,114 $ 5,952,822 $ 5,683,636
Operating grants and contributions 4,145,981 4,598,762 12,460 -
4,158,441 4,598,762
Capital grants and contributions 933,951 211,790 - -
933,951 211,790
General revenues:
Property taxes 845,840 838,864 -
- 845,840 838,864
Sales taxes 13,798,792 13,406,409 -
- 13,798,792 13,406,409
Franchise taxes 1,262,049 1,137,932 -
- 1,262,049 1,137,932
Investment earnings 15,644 5,059 993 908
16,637 5,967
Intergovernmental
revenues 454,419 470,303 - - 454,419 470,303
Gain/(loss) on sales of capital assets (69,038) - 74,831 -
5,793 -
Other - 331,187 -
- - 331,187
Total revenues 23,908,809 23,448,828 3,519,937 3,236,022 27,428,746 26,684,850
Expenses
General government 2,913,629 2,954,075 - -
2,913,629 2,954,075
Public works 2,832,455 2,247,748 -
- 2,832,455 2,247,748
Parks and recreation services 3,547,411 3,381,026 - -
3,547,411 3,381,026
Public safety 12,391,619 13,360,106 -
- 12,391,619 13,360,106
Housing and neighborhood programs 200,669 239,470 - -
200,669 239,470
Debt issuance costs 145,014 - -
- 145,014 -
Agent fees on long-term debt 33,833 - -
- 33,833 -
Interest on long-term debt 209,386 224,750 -
- 209,386 224,750
Sanitation services - - 1,459,139 1,522,422
1,459,139 1,522,422
Emergency medical services - - 2,005,367 1,876,427
2,005,367 1,876,427
Total expenses 22,274,017 22,407,175 3,464,506 3,398,849 25,738,523 25,806,024
Change in net position before transfers 1,634,792 1,041,653 55,431 (162,827) 1,690,223
878,826
Transfers (425,000) (459,677) 425,000 459,677
- -
Change in net position 1,209,792 581,976 480,431 296,850
1,690,223 878,826
Net Position, Beginning of Year, as previously r 47,368,930 46,786,954 2,663,674 2,366,824 50,032,604
49,153,778
Adjustment applicable to prior years - - -
- - -
Change in accounting principle (12,191,329) - (905,563) -
(13,096,892) -
Net Position, Beginning of Year, as restated 35,177,601 46,786,954 1,758,111 2,366,824 36,935,712
49,153,778
Net Position - December 31 $ 36,387,390 $ 47,368,930 $ 2,238,542 $ 2,663,674 $ 38,625,934 $ 50,032,604
8
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
Narrowing the focus to the group of funds referred to the
“governmental funds”, these funds include all funds with the
exception of the pension trust funds, and the enterprise funds
(Sanitation and EMS). Governmental funds are reported on the
modified accrual basis of accounting, which combines accrual-basis
accounting with cash-basis accounts. Under this method, revenues are
recognized when they become available and measurable, generally
within 60 days after year-end.
The City’s governmental funds reported total 2015 revenues of
$23.9M and total expenditures of $28.6M. Net position of these
funds decreased $4.7M during the year.
Sales tax revenues which account for 58% of all City revenues were
$13.8M in 2015, compared to $13.4M in 2014, an increase of just
under 3% from 2014 sales tax revenue. State tax turnbacks and other
intergovernmental revenues, such as grants, were $4.6M in 2015 or
approximately 19% of revenues; utility franchise taxes were $1.3M
or 5% of total revenues.
City of Jacksonville
Comparative Statement of Revenues and Expenditures-Governmental Funds
Percent
Percent of Change
2013 2014 2015 Total Prior Year
Revenues
$ 782,292 $ 802,438 $ 833,835 3.5 % 3.9 %
Property taxes
Sales taxes13,164,04113,406,40913,798,79257.82.9
Licenses and permits123,447133,586136,2740.62.0
Intergovernmental4,674,6674,729,4644,575,83519.2(3.2)
Charges for services1,081,3031,119,1871,150,9334.82.8
Fines and fees798,456840,609651,6262.7(22.5)
Utility franchise taxes1,292,6671,137,9321,262,0495.310.9
Investment income7,0265,05915,6440.1209.2
Miscellaneous917,159932,5271,437,3126.054.1
Total revenues $ 22,841,058 $ 23,107,211 $ 23,862,300 100.00 % 1.2 %
Expenditures
General government$ 3,491,811$ 2,906,919$ 2,708,24811.3 %(6.8) %
Public works3,021,0752,528,7782,802,71511.710.8
Parks and recreation5,514,7303,025,8103,292,34513.88.8
Police8,096,6597,149,0037,347,24230.82.8
Fire4,486,2264,324,4974,472,70118.73.4
Emergency communications878,086714,945675,7582.8(5.5)
Animal control322,848305,998287,6371.2(6.0)
Housing and neighborhood programs559,482238,824202,0670.8(15.4)
Debt service1,580,6572,031,6626,784,31428.4233.9
Total expenditures $ 27,951,574 $ 23,226,436 $ 28,573,027 119.74 % (16.9) %
6
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
The City’s General Fund finished 2015 with a fund balance of
$1,877,000 which was a decrease of $559,000 from the December 31,
2014 fund balance. General Fund revenues of $20,820,000 were
$590,000 over budgeted revenues for the year, while General
Fund expenditures of $20,804,000 were $346,000 under budgeted
expenditures for 2015.
2015 General Fund
Operations
Final Variance
Budgeted Actual with Final
Amounts Amounts Budget
Revenues$ 20,229,529$ 20,819,926$ 590,397
Expenditures 20,457,218 20,803,511 (346,293)
Revenues in excess of expenditures (227,689) 16,415 244,104
Other financing sources (uses)
Transfers-in: (From Other Funds) - -
Transfers-out (200,000) (575,000) (375,000)
Total other financing sources (uses) (200,000) (575,000) (375,000)
Net change in fund $ (427,689)(558,585)$ (130,896)
balances
Fund balances, January 1 2,435,403
Fund balances, December 31 $ 1,876,818
7
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
As a measure of the General Fund’s liquidity, it is useful to compare
total General Fund fund balance to total General Fund expenditures.
The fund balance of $1,877,000 at December 31, 2015 represents
approximately 9.0% of 2015 actual General Fund expenditures and
approximately 8.9% of 2016 General Fund budgeted expenditures.
As a general policy, the City’s minimum target at the end of a fiscal
year for the fund balance of the General Fund is 60 days (16%)
expenditures based on the most recent completed year. At the end of
2015, the balance on hand was approximately 32 days of 2016 budgeted
General Fund expenditures.
This minimum level of fund balance is required to ensure funds
availability for unforeseen emergencies that might impact the
City’s ability to pay for basic operations and also to
guarantee the payment of debt obligations.
General Fund Ending Fund Balance as a Percent of Next Year’s
General Fund Budgeted Expenditures
General
Fund
Fund Balance % of
Budgeted end of Budgeted
Year Expenditures Previous Year Expenditures
2007 $ 15,265,213 $ 3,168,7620.8%
8
2008 17,516,497 3,672,742 21.0%
2009 18,888,911 3,552,714 18.8%
2010 18,663,794 3,571,855 19.1%
2011 17,853,061 3,456,369 19.4%
2012 19,190,962 5,404,555 28.2%
2013 20,677,929 4,639,312 22.4%
2014 22,011,653 3,219,851 14.6%
2015 20,657,218 2,435,404 11.8%
2016 21,059,443 1,876,818 8.9%
8
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
$25,000,000
$22,011,653
$20,000,000
$20,657,218
$21,059,443
$20,677,929
$19,190,962
$18,663,794
$17,853,061
$18,888,911
$17,516,497
$15,000,000
$15,265,213
$10,000,000
$5,000,000
28.2%
22.4%
19.1%
20.8%
21.0% 18.8% 19.4%
14.6%
11.8%
8.9%
$‐
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
GF Fund Balance % Budgeted Expenditures
Conclusion
In conclusion, I encourage you to read the Management’s Discussion and
Analysis included in the financial section and beginning on page 14,
and also the notes to financial statements which begin on page 47. The
MD&A analyzes the City’s financial performance for the year, provides
comparisons of the current year results to the prior year, and
discusses both the positive and negative aspects of the comparison.
The notes to the financial statements provide required
detailed disclosures and descriptions of the financial statements.
The preparation of this report would not have been possible without
the dedication and committed services of key staff in the City’s
Finance Department under the leadership of Finance Director Cheryl
Erkel. I would like to express our appreciation to all City staff who
assisted us in the audit and whose efforts resulted in a timely and
successful completion of this year’s report.
Finally, we want to express our appreciation once again to the City
and the Council for allowing us the opportunity to serve as the
City’s auditors. We very much value our business relationship
with the City of Jacksonville.
APPOINTMENTS:
ANNOUNCMENTS:
9
CITY OF JACKSONVILLE
REGULAR CITY COUNCIL MEETING
NOVEMBER 3, 2016
7:00 P.M. – 7:33 P.M.
ADJOURNMENT: Without objection, Mayor Fletcher adjourned the meeting at
approximately 7:33 p.m. MOTION CARRIED.
Respectfully,
________________________ _________________________
Susan L. Davitt MAYOR GARY FLETCHER
City Clerk-Treasurer
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