UNIFIED GOVERNMENT OF
WYANDOTTE COUNTY/KANSAS CITY, KANSAS
“Building stronger communities, supporting our kids, &
protecting our environment”
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the fiscal year ended December 31, 2008
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
Prepared by:
Finance Department of the Unified Government of Wyandotte County/Kansas City, Kansas
REASONABLE ACCOMMODATIONS WILL BE MADE TO QUALIFIED INDIVIDUALS WITH
DISABILITIES ON AN AS NEEDED BASIS, PROVIDED ADEQUATE NOTICE IS GIVEN.
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
TABLE OF CONTENTS
Page
INTRODUCTION
Transmittal Letter ---------------------------------------------------------------------------------------------------------- i
Executive Staff ---------------------------------------------------------------------------------------------------------- xiv
Organizational Chart ----------------------------------------------------------------------------------------------------xv
Certificate of Achievement for Excellence in Financial Reporting ------------------------------------------- xvi
FINANCIAL SECTION
Independent Auditors’ Report ------------------------------------------------------------------------------------------ 2
Management’s Discussion and Analysis ---------------------------------------------------------------------------- 4
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Assets ---------------------------------------------------------------------------------- 13
Statement of Activities ------------------------------------------------------------------------------------- 14
Fund Financial Statements:
Balance Sheet – Governmental Funds ---------------------------------------------------------------- 15
Reconciliation of the Balance Sheet – Governmental Funds
To the Statement of Net Assets -------------------------------------------------------------------- 16
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds ------------------------------------------------------------------ 17
Reconciliation of the Statement of Revenues, Expenditures and Changes to
Fund Balances – Governmental Funds to the Statement of Net Assets------------------ 18
Statement of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual – Budgetary Basis (Non-GAAP) – General Fund --------------------- 19
Statement of Net Assets – Proprietary Funds ------------------------------------------------------- 20
Statement of Revenues, Expenses and Changes in Fund Net Assets Proprietary Funds-------------------------------------------------------------------------------------- 21
Statement of Cash Flows - Proprietary Funds ------------------------------------------------------- 22
Statement of Fiduciary Net Assets --------------------------------------------------------------------- 24
Notes to the Financial Statements ------------------------------------------------------------------------- 25
Required Supplementary Information ------------------------------------------------------------------------------ 62
Combining Statements and Schedules:
Governmental Funds------------------------------------------------------------------------------------------- 63
Combining Balance Sheet – NonMajor Governmental Funds ----------------------------------- 68
Combining Statement of Revenues, Expenditures and Changes
in Fund Balance – NonMajor Governmental Funds ------------------------------------------- 75
Schedule of Budgetary Accounts - Budget and Actual –
Budgetary Basis (Non-GAAP)
General Fund ------------------------------------------------------------------------------------- 82
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
FINANCIAL SECTION (continued)
Governmental Funds (continued):
Budgetary Schedules (continued):
Special Revenue Funds:
Arts Grants ----------------------------------------------------------------------------------- 86
Community Development ----------------------------------------------------------------- 87
Court Trustee -------------------------------------------------------------------------------- 88
Elections -------------------------------------------------------------------------------------- 89
Extension Council -------------------------------------------------------------------------- 90
Fair Buildings -------------------------------------------------------------------------------- 91
Health Department ------------------------------------------------------------------------- 92
Historical Museum -------------------------------------------------------------------------- 93
Jail Commissary ---------------------------------------------------------------------------- 94
Library ----------------------------------------------------------------------------------------- 95
Mental Health -------------------------------------------------------------------------------- 96
Mental Retardation ------------------------------------------------------------------------- 97
Parks------------------------------------------------------------------------------------------- 98
Register of Deeds Technology Fund --------------------------------------------------- 99
Service Program for the Elderly --------------------------------------------------------100
Soil Conservation --------------------------------------------------------------------------101
Special 911 Tax ----------------------------------------------------------------------------102
Special Alcohol and Drug Programs --------------------------------------------------103
Special Law Enforcement----------------------------------------------------------------104
Special Parks and Recreation ----------------------------------------------------------105
Special Street and Highway -------------------------------------------------------------106
Tourism and Convention Promotion---------------------------------------------------107
Debt Service Funds:
City --------------------------------------------------------------------------------------------108
County ----------------------------------------------------------------------------------------109
Economic Development Sales Tax ----------------------------------------------------110
Capital Project Fund:
County Initiative to Fund Infrastructure -----------------------------------------------111
Enterprise Funds -----------------------------------------------------------------------------------------------113
Combining Balance Sheet – NonMajor Enterprise Funds ---------------------------------------114
Combining Statement of Revenues, Expenses and Changes
in Fund Net Assets – NonMajor Enterprise Funds --------------------------------------------115
Combining Statement of Cash Flows – NonMajor Enterprise Funds--------------------------116
Schedule of Budgetary Accounts - Budget and Actual –
Budgetary Basis (Non-GAAP)
Sewer System -----------------------------------------------------------------------------------118
Emergency Medical Service -----------------------------------------------------------------119
Public Levee -------------------------------------------------------------------------------------120
Sunflower Hills Golf Course ------------------------------------------------------------------121
Internal Service Funds ---------------------------------------------------------------------------------------123
Combining Balance Sheet -------------------------------------------------------------------------------124
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
Combining Statement of Revenues, Expenses and Changes in Net Assets ----------------125
Agency Funds ---------------------------------------------------------------------------------------------------127
Combining Statement of Changes in Assets and Liabilities – All Agency Funds -----------128
STATISTICAL SECTION -------------------------------------------------------------------------------------------------131
Financial Trends ------------------------------------------------------------------------------------------------------132
Net Assets by Component – Last Five Fiscal Years ----------------------------------------------132
Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years --------------133
Changes in Net Assets - Last Five Fiscal Years --------------------------------------------------134
Fund Balances of Governmental Funds - Last Ten Fiscal Years -----------------------------136
Revenue Capacity ----------------------------------------------------------------------------------------------------138
Assessed and Estimated Actual Values of Taxable Tangible Property-Last Ten Years --138
Direct and Overlapping Governments-Last Ten Fiscal Years-----------------------------------140
Principal Property Tax Payers-Current Year and Nine Years Ago -----------------------------141
General Property Tax Levies and Collections-Last Ten Fiscal Years -------------------------142
Debt Capacity ---------------------------------------------------------------------------------------------------------143
Ratios of Outstanding Debt by Type-Last Ten Fiscal Years-------------------------------------143
Ratios of General Bonded Debt Outstanding-Last Ten Fiscal Years--------------------------144
Legal Debt Margin Information-Last Ten Fiscal Years--------------------------------------------145
Pledged-Revenue Coverage-Last Ten Fiscal Years ----------------------------------------------146
Demographic and Economic Information --------------------------------------------------------------------147
Demographic and Economic Statistics-Last Ten Fiscal Years----------------------------------147
Principal Employers-Current Year and Nines Years Ago ----------------------------------------148
Operating Information ----------------------------------------------------------------------------------------------149
Full-time Equivalent County Government Employees by Function- Last Ten Years ------149
Operating Indicators by Function-Last Ten Fiscal Years -----------------------------------------150
Capital Asset Statistics by Function-Last Ten Fiscal Years -------------------------------------151
County Administrator’s Office
Unified Government of Wyandotte County/
Kansas City, Kansas
Dennis Hays, County Administrator
701 North Seventh Street
Kansas City, Kansas 66101
(913) 573-5660 • FAX (913) 573-5006
June 11, 2009
To the Honorable Mayor, the Unified Board of Commissioners and Citizens of the Unified
Government of Wyandotte County/Kansas City, Kansas:
The Office of the Chief Financial Officer and the Office of the County Administrator are pleased to
submit to you the Unified Government‟s 2008 Comprehensive Annual Financial Report (CAFR).
Management has prepared and is responsible for the financial statements and for the integrity and
consistency of other information in the Comprehensive Annual Financial Report. The financial
statements, which necessarily include amounts based on management estimates and judgments, have
been prepared in conformity with Generally Accepted Accounting Principles (GAAP). Management is
responsible for the accuracy, completeness, and fairness of the presented data, including all
disclosures. The data, as presented, is accurate in all material aspects. It is presented in a manner
designed to fairly set forth the financial position and results of the operation of the Unified Government
as measured by the financial activity of its various fund types. It also includes all disclosures necessary
to enable the reader to gain an understanding of the Unified Government‟s financial affairs .
The Unified Government maintains a system of internal controls designed to provide reasonable
assurance that: assets are safeguarded; transactions are executed in accordance with the Unified
Government's authorization requirements and policies; and transactions are properly recorded to allow
preparation of financial statements that fairly present financial position and results of operations in
conformity with generally accepted accounting principles. Internal accounting controls are augmented
by written policies covering standards of personal and business conduct and organizational structure
providing for division of responsibility and authority.
The effectiveness of and compliance with established control systems is monitored through a
continuous program of internal controls. In recognition of cost-benefit relationships and inherent
limitations, some features of the control system are designed to detect rather than prevent errors,
irregularities and departures from approved policies and practices.
Management believes the system of controls has prevented or detected on a timely basis any
occurrences that could be material to the financial statements and that timely corrective actions have
been initiated when appropriate.
The Unified Board of Commissioners has engaged the firm of Allen, Gibbs & Houlik, L.C., independent
auditors, to render an opinion on the financial statements. To the best of our knowledge, the
independent auditors were provided access to all information and records necessary to render their
opinion.
The independent audit of the financial statements of the Unified Government is part of a broader,
federally mandated “Single Audit” designed to meet the special needs of federal grantor agencies. The
i
standards governing Single Audit engagements require the independent auditor to report not only on the
fair presentation of the financial statements, but also on the audited government„s internal controls and
compliance with legal requirements, with special emphasis on internal controls and legal requirements
involving the administration of federal awards. These reports are available in the Unified Government‟s
separately issued Single Audit Report.
The CAFR follows the organization, form and content of the revised principles prescribed by the
Governmental Accounting Standards Board (GASB), State of Kansas, Unified Government policy, and
the Government Finance Officers Association. There are two groups who are primarily responsible for
determining current governmental accounting and reporting practices. They are the American Institute
of Certified Public Accountants (AICPA), and GASB. The Unified Government of Wyandotte
County/Kansas City, Kansas has adopted these reporting guidelines as its policy and complies with
them.
GAAP require that management provide a narrative introduction, overview, and analysis to accompany
the basic financial statements in the form of Management‟s Discussion and Analysis (MD&A). This letter
of transmittal is designed to complement MD&A and should be read in conjunction with it. The Unified
Government‟s MD&A can be found immediately following the report of the independent auditors.
General Information
The Unified Government of Wyandotte County/Kansas City, Kansas was created October 1, 1997,
based on a citizen vote to consolidate the operations of the City of Kansas City, Kansas and Wyandotte
County, Kansas.
Wyandotte County is located at the confluence of the Kansas and Missouri Rivers and at the crossroads
of two transcontinental interstate highways. Two large railroad-switching yards are located in the
Unified Government, which is also the base for several truck freight companies. The Unified
Government is also the home to the Kansas Speedway Corporation, owners and operators of the 1.5
mile super speedway, which opened in the spring of 2001. The super speedway is located in the
northwest corner of the junction of I-435 and I-70.
Government Structure
The Unified Government is the government for both Wyandotte County and the City of Kansas City,
Kansas. The governing body of the Unified Government consists of a ten-member Commission and a
Mayor/Chief Executive Officer. Eight Commission positions are elected within geographic districts. Two
Commission positions cover half of the County; each with candidates selected in the primary election
within their district and in the general election on a countywide vote. The Mayor runs countywide in the
primary and the general elections. In addition, the Mayor appoints the County Administrator with
approval of the Commission. The Commission annually adopts a balanced budget and establishes the
amount of taxes to be levied for the support of Unified Government programs. The County
Administrator has the responsibility of administering these programs in accordance with policies and the
annual budget adopted by the Commission.
Economic Condition and Outlook
The Unified Government is the government for both Wyandotte County and the City of Kansas City, KS.
Wyandotte County accounts for a large number of manufacturing, transportation and distribution,
including rail, and health care jobs in the metropolitan area. Many of these jobs are high paying and
contribute to the positive statistics regarding gross payroll and gross sales. Development remains an
important priority for the Unified Government.
ii
Population
During the 1970‟s and 1980‟s, the population loss of Wyandotte County exceeded 6 percent. In the
1990‟s, the loss was less than 3 percent. The 2000 total for Wyandotte County and Kansas City were
157,882 and 146,866 respectively. In March 2009, the Census Bureau released a July 2008 estimate
for Wyandotte County of 154,287. The most recent population estimate for Kansas City, KS is 142,320
for July 2007, released by the Census Bureau in June of 2008. These estimates represent a population
loss of 2.3% for Wyandotte County and 3.1% for Kansas City since 2000. Compared to population
trends in the prior decades, the current estimates indicate a more stable population. Further, between
2000 and 2008 permits were issued for over 4,200 new residential units in the County, resulting in
population growth in several areas of the County.
WYANDOTTE CO. AND KANSAS CITY, KS
POPULATION CHANGE, 1990-2008*
175,000
150,000
125,000
100,000
75,000
50,000
Wyan. Co.
Kansas City, KS
25,000
0
*All years except decennial years of 1990 & 2000 are Census Bureau Estimates.
Housing and Construction
New single-family permits issued in 2008 totaled 136. This is the second year in the past five that total
single-family permits have fallen below 400 per year. However, the decade still has seen more new
single-family building permits (2,997) than any other prior decade going back to the 1960‟s. In 2005, the
494 permits issued was the highest single-year total for the past 40 years. The Home Builders
Association of Greater Kansas City tracks new housing starts for 69 communities in an eight-county
Kansas City area and in 2008, Kansas City, KS ranked fifth among all cities in the number of singlefamily permits issued.
The strategic plan developed by the Wyandotte County Economic Council calls for the aggressive
marketing of the I-435/K-7 highway corridor as a prime development area. Since 2000, permits have
been issued for the construction of 3,827 new residential units in Kansas City, KS. This area of the City
has accounted for 2,333 new residential units or 61% of the newly built units since 2000. In 2008,
permits were issued for five or more units in 7 different subdivisions located in this corridor. Examples
of current active subdivisions are Northridge at Piper Estates, Connor Creek, Delaware Highlands,
Highlands at Piper and Swanson‟s Farm with homes ranging in price from $80,000 to $500,000.
Hazelwood Villas at 113th & Parallel Pkwy and Crystal Ridge at I-435 & Leavenworth Road are mixed
use developments that had significant construction between 2004 and 2007. Another mixed use
development, Delaware Highlands located east of K-7 on State Ave., also saw a high level of
construction between 2004 and 2007 but also added 25 housing units in 2008. The prices of these
units range from $80,000 to $140,000. These developments have attached town homes, duplexes, and
detached single-family homes. Permits were issued for nearly 625 new units in these mixed-use
subdivisions in 2004 through 2008.
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The City of Kansas City, Kansas currently has 2,100 buildable lots in 62 subdivisions. The city is poised
to continue its positive housing construction trend once the local and national economies begin to
improve.
In addition to an increase in new housing starts in the western corridor of the city, several new
developments have occurred in older areas of the community. In 2004, Stonehedge Townhomes, a 138
unit development in the mid-town area was completed. In 2005, two other apartment developments
were completed and have been fully-rented. City Hall Lofts is a 43 unit loft conversion of the former City
Hall in the downtown and Westgate apartments is a 48 unit apartment complex, centrally located near I70 and 75th Street. With construction beginning in 2006, Rivers Edge East will have over 170 singlefamily homes with prices starting at $150,000. City Vision Ministries in 2008 constructed the first five of
nearly 100 planned townhomes and condominiums. The finished townhomes are just south of the EPA
office building in downtown Kansas City, Kansas. These are closely located to the Strawberry Hill
Townhomes of which phase I is complete (six townhomes). Phase II of the Strawberry Hill project had
five permits issued in 2007 and will have a total of 65 townhomes when complete. The St. Peters /
Waterway development will consist of 140 new and rehabbed homes. This project is financed with over
$3 million in Tax Increment Financing and $2 million in Federal funds. To date 65 home have been
constructed or rehabbed in the St. Peters/Waterway Neighborhood; our largest redevelopment project
to-date.
Several other developments are of interest, which are located generally north of State Ave. and east of
I-635. Peregrine Falcon Estates had its first five homes for sale in 2008. The 30-home first phase will
have homes ranging in value from $200,000 to $240,000. Located on 50 acres in the northeast portion
of the city, Peregrine Falcon Estates is part of a TIF district that will eventually include 150 new singlefamily homes, 21 townhomes and 40 renovated homes. Also located in far northeast Kansas City,
Kansas, Fairfax Bluff Apartments began renting refurbished units in 2008. A total of 254 units in 47
buildings make up the Fairfax Bluffs Apartment complex. These buildings were initially constructed
during the 1940‟s to house workers building bombers in the Fairfax Industrial area. Finally, the former
Northeast Junior High School near 4 th and Troup is being converted to a 40-unit senior apartment
complex. The conversion represents a $6 million investment and is heading into its second phase.
One mid-town development of mention is Escalade Heights located at 59 th south of Parallel which
began construction in 2007. A total of 68 single-family units are planned to be built. Another project
near 75th and State Ave., Villas of Stonebridge, began building maintenance-free townhomes in 2007.
Phase 1 will have a total of 86 units. When finished, Stonebridge will have a total of 217 units.
Community Housing Wyandotte County (CHWC) is a private non-profit corporation whose mission is to
stabilize, revitalize, and reinvest in communities through improved housing and other related
developments. CHWC focuses its programs in the urban core neighborhoods of Kansas City,
Kansas/Wyandotte County, and over the past three years, CHWC has built and sold over 51 new single
family homes, and rehabbed over 35 existing homes in the neighborhoods of Prescott, St.
Peters/Waterway, St. Joseph/St. Benedict, Bethany, Chelsea, Riverview, and Strawberry Hill.
Future projects that CHWC intends to pursue include a 59-unit assisted living building and 20
independent villas on the former Bethany Hospital site. Additionally, CHWC intends to build 20 singlefamily, lease-to-own homes in the Bethany neighborhood. Lastly, through a partnership with City Vision
Ministries, CHWC will also build an additional 6 townhomes in the Strawberry Hill neighborhood.
CHWC is also partnering with the Douglass-Sumner Neighborhood Association, Unified Government
and Local Initiative Support Cooperation to help revitalize and redevelop the Douglass-Sumner
Neighborhood. Two (2) new houses will begin construction in late spring, 2009.
Among other inner-city developments are Mission Cliffs in Rosedale, near KU Medical Center. For the
period 2006 thru 2008, permits were issued for 56 new housing units in this development. Mt. Carmel
at 12th and Parallel Parkway is building a 48 unit subdivision and has currently completed 12 units.
Mt. Carmel recently completed a senior complex (61 units) and a community-recreation center at this
location.
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NEW SINGLE-FAMILY HOUSING, CONSTRUCTION VALUE
KANSAS CITY, KS, 2000-2008
Millions
$70
$60
$50
$40
$30
$20
$10
$0
2000
2001
2002
2003
2004
2005
2006
2007
2008
YEAR
Village West:
In recent years, efforts have been directed toward the development of a 1,600-acre tract of land, located
directly northwest of the intersection of Interstate Highways I-70 and I-435. The Unified Government
successfully lobbied for special state legislation establishing the boundaries of the Tourism District, now
named Village West. State authorized Sales Tax Revenue Bonds (STAR Bonds) were used to fund
eligible costs within the district for land acquisition, site improvements, streets, utilities, and landscaping.
The Unified Government attracted the Kansas Speedway as the economic catalyst for development of
this tract using the STAR Bond financing incentive. The speedway project, totaling more than $224
million, is a 1.5-mile tri-oval on approximately 1,200 acres of land, with 68 luxury hospitality suites and
grandstand seating for 82,000. The speedway has six major race events per year, and is in use
approximately 200 days per year for various events, including driving schools, charity events, and track
tours. In its first eight seasons, Kansas Speedway has operated at or near capacity for all major race
events. An economic impact study commissioned by the Greater Kansas City Sports Commission on
behalf of Kansas Speedway reported an annual $149.7 million of economic activity in the metropolitan
Kansas City area associated with the Speedway‟s 2001 inaugural season events.
Joining Kansas Speedway at Village West are major destination retailers and entertainment businesses
that attracted approximately 10 million visitors and shoppers in 2008. The initial anchor businesses and
attractions include: Cabela‟s, World‟s Foremost Outfitter, a 188,000 square-foot retail store featuring
hunting, fishing, and other outdoor items with an 11,000 square foot museum and 60,000-gallon
aquarium (opened August 2002); Nebraska Furniture Mart, a 450,000 square-foot retail store, with an
adjacent 262,000 square-foot warehouse that sells furniture, electronics, appliances, and floor
coverings (opened August 2003 & in 2006 completed the construction of a warehouse addition which
nearly doubled its existing warehouse capacity); the Great W olf Lodge and Resort, a 281 room lodging
facility with a 40,000 square-foot indoor water park (opened June 2003); and CommunityAmerica
Ballpark, home of the Northern League‟s Kansas City T-Bones, an independent, minor league baseball
team. Since the T-Bones moved to Kansas City, Kansas and built their ballpark in 2003, they have
proven to be one of the most successful teams in the country, averaging 6,000 per game, and having
attracted a total of over 1.5 million fans. The T-Bones also allow area high schools and the local
community college to play baseball games in the ballpark, and it is the current temporary home of the
Kansas City Wizards, of Major League Soccer.
In addition to the Great Wolf Lodge, four other hotels have opened the past three years in Village West,
including Hampton Inn (2003 with 76 rooms), the Chateau Avalon (2004 with 62 rooms), a Holiday Inn
Express (2005 with 96 rooms) and Country Inn (2008 with 117 rooms). In 2009, several new hotels are
planned to be constructed in the Village West area. An 86-room Best Western would be close to the
Kansas Speedway. Construction is scheduled to begin summer 2009. Residence Inn is planning a
118-room four-story hotel adjacent to the Legends shopping area with construction slated for spring
v
2009. Finally, a Courtyard by Marriott is planned to start construction also in spring 2009 and is to have
92 rooms.
The Legends at Village West is a $123 million shopping center housing nearly 855,000 square-feet of
retail, dining, and entertainment. Two of the larger entertainment attractions opened in November of
2005. The Legends 14 Theatre complex (87,000 square-feet) with state-of-the-art seating and sound
systems is the largest of the tenants. Dave and Buster‟s, with nearly 50,000 square-feet, is a large
restaurant/arcade. Fifteen additional businesses opened at the Legends during the last two months of
2005. In 2006, the grand opening of the Legends Center occurred, with the completion of on-going
construction. Currently, over 100 businesses are open with nearly half of the stores and restaurants
new to the Kansas City area, creating a unique destination. Also in 2006 two large retailers, JC Penney
and Target, became part of the Legends with the opening of new department stores. In 2008, new
businesses at the Legends included a Payless Shoesource, Panda Express restaurant, a National Tire
and Battery and a 117-room Country Inn and Suite.
As of December 2008, 115 businesses, including 31 restaurants, were open in Village West, employing
nearly 5,700 persons. These businesses generated over $610 million in retail sales with local and state
sales tax, use and transient guest tax collections of nearly $47 million. The 2008 real and personal
property taxes levied for this development area was just over $15 million.
Major Initiatives
In 2005, plans for Schlitterbahn Vacation Village were approved by the Kansas Secretary of Commerce
to allow for up to $225 million in STAR bond financing. The total cost of this development will be nearly
$750 million. Plans for the development include a river walk, water park resort, marine park, lodging,
and retail amenities. With site preparation beginning in 2007, the Schlitterbahn Vacation Village will be
located on 370 acres east of I-435 between State Avenue and Parallel Parkway and will complement
the Village West development. The first phase of the water park and resort is scheduled to open in
2009 with the full resort open in 2011. A retail anchor for the Schlitterbahn development was approved
by County elected officials in early 2009. A Scheels sporting good “superstore” is planned to be
221,000 square feet and, in addition to retail, include amusement activities. Scheels is expected to
employ 180 full-time and 150 part-time employees, with construction expected to begin in 2009.
In 2007, Wyandotte County voters approved a measure to legalize gambling. In 2008 the State of
Kansas was not able to finalize a development agreement with a selected operator. In 2009 the State
of Kansas will re-initiate the process for applicants to submit proposals for a destination resort casino
which may include retail stores, a hotel and other forms of entertainment. The State is expected to
select one proposal for Wyandotte County in 2009 with the initial phase expected to open within a 12 to
24 month period after a development agreement is approved.
Downtown
The downtown area, with approximately 6,000 employees has the largest concentration of office
workers.
Several major investments have occurred in the downtown area during the past seven years. The
Unified Government, through a public/private partnership with KCK Investors, LLC owns a 49½%
interest in KCK Hotel Group, LLC. This group constructed a Hilton Garden Inn and refurbished Jack
Reardon Convention Center in the urban core. The Hilton Garden Inn Hotel has 147 rooms, a full
service restaurant and lounge and adjoins the refurbished Jack Reardon Convention Center providing a
first-class hotel and convention center to downtown Kansas City, Kansas. In 2008, the hotel and
convention center, managed by the Raphael Hotel Group completed its sixth year of operation.
vi
The Gateway Office complex located between 4 th & 5th Streets south of State Ave. is being transformed
into the Children‟s Campus of Kansas City. The Children‟s Campus will serve as a national model in
early childhood services focusing on pre-kindergarten children. In 2008, the first building of this campus
opened; a $12 million office building housing Kansas Social and Rehabilitation Services employees.
This 72,000 square foot building houses over 330 workers.
Industrial Park Developments
The Unified Government currently has four major industrial parks: Fairfax Industrial Business District,
Central Industrial Business District, Armourdale Industrial Business District, and the Santa Fe Industrial
Business Park. These four industrial areas represent 80% of the industrial development in the Unified
Government. The Unified Government has several other industrial park developments in the Hart
Business Park located at 55th and K-32, Woodend Industrial Park along the I-435 Corridor, the Muncie
Industrial Park located at 62nd and K-32 and the I-635 Industrial Park at I-635 and Metropolitan.
Edwardsville has also developed an industrial/warehouse area near I-435 and the Kansas River.
In the Fairfax Industrial district, the General Motors Fairfax Plant has recently completed a $116 million
expansion in order to produce a Saturn line of automobiles which began in 2006. In 2007, General
Motors began building a redesigned Chevrolet Malibu. This change to the Fairfax plant was a $190
million investment. Further, in 2008, General Motors built a $2.5 million addition to one of its buildings.
Kellogg‟s Snack Division, also located in the Fairfax Industrial Park, underwent a $33 million expansion
in 2007 to manufacture three new product lines. Also in 2007, Owens Corning has placed in service an
$8.8 million J-3 Insulation production line.
The Armourdale Industrial area has several major on-going developments. In 2006, Proctor & Gamble
began a $70 million expansion for both a new product line and packaging line. Prime Investments built
a $5 million industrial/warehouse building in 2007. The PQ Corporation constructed a $1.8 million
conversion of a warehouse facility also in 2007.
In the Santa Fe Industrial District, Display Studios in 2007 opened a $4.4 million manufacturing facility.
In 2008, Burlington Northern and Santa Fe built a $1.5 million commercial building. Also in 2008, just
outside the Santa Fe Industrial District, Swartz Road Warehouse built a $1.4 million addition.
The Ranpark Corporation expanded into the Central Industrial District. Ranpark manufactures paper
packaging materials and will spend approximately $1 million on the plant in 2007.
Along the K-32 corridor, two developments have occurred in the past three years. Weyerhaeuser has
constructed a new $6.2 million lumber product distribution center near I-435 and K-32, completed in
2003. In 2005, Griffin Wheel finished a $13 million expansion of its rail car wheel manufacturing facility
in the K-32 Muncie area. Further, in 2007 Griffin Wheel constructed a $1.25 million building addition.
Plastic Packaging, located just off Holliday Dr. and 65 th St., undertook a $1.2 million building expansion
in 2006.
Recent developments in other areas include: a $2 million distribution center for Frito Lay in the Melrose
Business Park, near I-635 and Metropolitan. Midland Pharmaceuticals recently expanded its facility
through a $4.6 million investment in the Rosedale/Shawnee Heights area of the County. Fastenal and
Quill have opened new distribution facilities in the Edwardsville I-435 industrial area, at an aggregate
investment of $14.4 million.
Rite Maid Paper is built a $5 million office/warehouse facility in 2007 located in Cambridge Terraces
located just west of Kansas City, Missouri and north of I-35.
vii
Office and Service
The downtown area, with approximately 6,000 employees has the largest concentration of office
workers. Besides the downtown, there are active office parks in Cambridge Terrace, Meadowlark
Lane, Woodlands West and assorted office and medical facilities in different locations in the community.
The Unified Government also owns and operates the 111 acre Public Levee facility in the Fairfax
Industrial District. At the close of 2008, the Public Levee had 92% of its 569,000 square feet of
warehouse and office space leased, with warehouse space accounting for over 91% of total Levee
space. In addition, a large grain elevator facility, with 253,000 square feet, and a five story cold storage
facility containing 164,000 square feet, remains leased.
In 2005, Wyandotte Center for Behavioral Health upgraded its office facilities with a $3.3 million
investment near 47th and State Avenue in the midtown area.
The Salvation Army completed construction in 2007 of Harbor Light Village near 67 th & State Ave.,
which includes three separate buildings: a family shelter, community center and treatment center. The
overall cost of this project was $12.5 million.
In 2004 and 2005 several offices and service buildings have been constructed directly north of Village
West, near 110th and Parallel Parkway. The cost of development associated with these office facilities
is in excess of $5 million. The firms locating in this area include: Heartland Primary Care, a medical
group, Security National Bank, Mid America Bank and Trust, and a general office building. In 2008,
construction began on a new $2.5 million Discover Vision Center office building in this general area.
Woodlands West, directly east of I-435 and Leavenworth Rd, has also experienced recent
development. Two office buildings have opened since 2004. In 2008, Byrd‟s Dance and Gymnastics
studio opened and construction has begun on a Masonic lodge. The combined value of these projects
is over $2 million. In 2007, two new hotels opened in the I-435 corridor: Comfort Suites (84 rooms)
located at I-435 & Leavenworth Rd. and Candlewood Inn (98 rooms) at 110 th & Parallel.
Retail
The Village West development, mentioned in the tourism discussion, has had explosive growth during
the past eight years. However, several other developments are of note.
The State Avenue midtown area has had several recent developments. In 2003, Walgreens built a new
pharmacy/discount store at 78 th and State Avenue. In 2004, Lowes constructed a 125,000 square-foot
home improvement store at 72nd and State Avenue, an $8.1 million development. In 2005, Penners, a
men clothing store completed a $750,000 construction project, with a new store at 48 th and State
Avenue. In 2007, a Walgreens located at 28 th and State Avenue opened.
Also in the midtown area at 54 th and Leavenworth Rd., a grocery store was remodeled at a cost of
nearly $1 million. This redevelopment brings a much needed quality grocery store to this part of town.
In 2005, Piper Plaza completed its second phase with the development of a neighborhood strip center.
Piper Plaza is located near Village West at 110 th and Parallel Parkway, but has more of a neighborhood
focus, with tenants such as a dry cleaner, UPS delivery store, bar and grill and dentist office. Its
development costs are in excess of $3 million. Not far from Piper Plaza, several new banks have
opened with a combined value of $4.3 million. These include Security Bank (2005), Country Club Bank
(2005), and First State Bank and Trust (2007).
In late 2006, the Unified Government Commission approved a $190 million project called Plaza at the
Speedway. It is a tax increment project located on the north side of Parallel Parkway across from the
Legends shopping area. This development will provide 775,000 square feet of retail shopping and is
viii
expected to create over 2,100 jobs. The shopping area will be anchored by a Wal-mart Supercenter.
Wal-mart and a Best Buy store are scheduled to open in 2009. Other first phase retailers will include
Kohl‟s, Office Max, Michaels, Shoe Carnival, and Dress Barn.
Recreation
In 2007, two facilities completed their initial year of operation. A new YMCA facility, completed in 2006 at
a cost greater than $4 million, was built adjacent to the Providence Medical Center. Mt. Carmel
Development built a community center, with a cost similar to the YMCA, in the eastern area of the
County near 12th and Parallel Parkway and opened in 2006. In November 2006, Heart of America
Volleyball Association completed a conversion of an existing building to offices and a volleyball
recreation facility which has five tournament courts. This building will serve as a practice facility and will
also host local and regional volleyball tournaments.
Internal Accounting Controls
Financial Control: The Unified Government of Wyandotte County/Kansas City, Kansas, has adopted a
comprehensive system of internal controls designed to reasonably safeguard Unified Government
assets, check the accuracy and reliability of its accounting data, promote operational efficiency, and
encourage adherence to prescribed managerial policies within the Unified Government. Basic
management responsibilities emphasize that the accounting system must have a strong relationship
with all other management control systems. The Unified Government's internal accounting controls
reasonably safeguard assets and provide reasonable assurance of proper recording of all financial
transactions.
As part of the continuing effort to improve fiscal stewardship and financial accountability, the Unified
Government utilizes a fully computerized financial accounting management information system, the
Cayenta Financials System (CFS). The system is an integrated, online municipal government financial
management system, comprised of many subsystems. Modifications and enhancements are continually
being made to this system in order to keep abreast of rapidly changing accounting techniques and
principles. CFS is based on the single transaction concept of processing, in which all relevant files and
reports are updated from a single input of information. Look-up tables are used to tailor all accounting
and classification treatments and are changed by file maintenance initiated by the Financial System
Administrator.
Budgetary Control: The Unified Government maintains budgetary controls, which have the objective
of ensuring compliance with legal provisions embodied in the annual appropriated budget approved by
the Unified Board of Commissioners. Activities of the General Fund, Special Revenue Funds, Debt
Service Fund, and Proprietary Funds are included in the annual appropriated budget.
The Unified Government has the following levels of budgetary control:
The legal level of control is established at the fund level by State statutes, which also permits the
transfer of budgeted amounts from one object or purpose to another within the same fund.
The Unified Government further controls spending by requiring that no expenditures be committed
that would exceed the amount appropriated for the spending category (e.g., Personnel Services,
Contractual Services) without the department first obtaining approval.
As allowed by State statute, the governing body can increase the fund level expenditures by
amending the budget. An amendment may only be made for previously unbudgeted increases in
revenue other than ad valorem taxes. To do this, a notice of public hearing to amend the budget
must be published in the local newspaper. At least ten days after the publication, the hearing may
be held and the governing body may amend the budget at that time.
The Unified Government's annual budget is prepared in conformance with and certified as required by
Kansas State Statutes.
The Unified Government Administrator and the Unified Board of
ix
Commissioners evaluate budget proposals of the various Unified Government departments to
determine funding for operating, capital and public service programs. After giving due consideration to
the input received from citizens, the Unified Board of Commissioners adopts the budget. Thus, the
adopted budget is a document which places before the people of the Unified Government a clear and
precise picture of the cost of public services which are to be provided. The budget process is
automated and appropriately controlled through an online accounting system to assure effective fiscal
management and accountability.
Property Tax Levies and Collections
In accordance with applicable state statutes, property taxes levied during the current year are revenues to
be used to finance the budget of the ensuing year. Taxes are assessed on a calendar year basis and are
levied and become a lien on the property on November 1 of each year. The County Treasurer is the tax
collection agent for all taxing entities within the County. Property owners have the option of paying onehalf of the full amounts of the taxes levied on or before December 20 during the year levied with the
balance to be paid on or before May 10 of the ensuing year. State statutes prohibit the County Treasurer
from distributing taxes collected in the year levied prior to January 1 of the ensuing year. Consequently, for
revenue recognition purposes, the taxes levied during the current year are not due and receivable until the
ensuing year. At December 31, such taxes are a lien on the property and are recorded as taxes
receivable, net of anticipated delinquencies, with a corresponding amount recorded as unearned revenue.
It is not practicable to apportion delinquent taxes held by the County Treasurer at the end of the year and
the amounts thereof are not material in relationship to the financial statements taken as a whole.
The November 2008 certified assessed valuation for Wyandotte County was $1.27 billion. This total
was 1.3% above the November 2007 total. Real property value accounted for 84% of this overall figure.
The Unified Government 2008 tax levy for the 2009 budget is $84.7 million.
In 2007, the Unified Government levied $86.2 million in property taxes for budget year 2008. Current
property tax revenue collections in 2008 were $78.6 million. In comparison, in 2007 the current tax
collections were $75.0 million, derived from a 2006 tax levy of $80.5 million. The collection rate for
current property taxes decreased from 93.1% in 2007 to 91.2% in 2008.
Cash Management
All idle cash is invested during the year in certificates of deposit, US Treasury Notes, the Kansas
Municipal Investment Pool, U.S. Government agencies, bank trust department municipal pools,
temporary notes or no fund warrants, repurchase agreements and overnight investments in the Unified
Government‟s primary depositories. At December 31, 2008 the carrying amount of such investments
was $220,067,343. The Unified Government earned interest income in the amount of $7,553,428 during
the year ended December 31, 2008.
The Unified Government pools its operating funds in order to maximize interest revenue. As provided
by State law (K.S.A. 9-1402), the Unified Government‟s depositories pledge securities with market value
at least equal to the amount of the Unified Government‟s funds of deposit. All active investments at
December 31, 2008, were fully collateralized in compliance with State law.
The Unified Government‟s portfolio at December 31, 2008, had an average weighted maturity of 133.97
days with an overall rate of interest of 2.92%. During 2008, there was an average carrying value of
$183.6 million.
x
Millions
Interest Revenue Earned
2005-2008
$8
$7
$6
$5
$4
$3
$2
$1
$0
2005
$163.6 average invested
2006
2007
$178.2 average invested
$184.7 average invested
2008
$183.6 average invested
Risk Management
The Unified Government's Risk Management program consists of both self-insured and insured
programs. The self-insured programs are Workers Compensation and General Liability with General
Liability primarily administered by the legal department with some Risk Management involvement. The
insured programs consist of automobile, property and boiler coverage, all of which have various
degrees of self-insured retentions (SIR) and deductibles.
There have been no claim settlements in excess of the SIR or deductibles on either of the automobile,
property or boiler programs during any of the prior three fiscal years.
Accident and Health: The Unified Government is both self-insured and fully insured for accident and
health claims. Health claims for Unified Government employees are administered through a third party
administrator under an administrative service agreement for the Unified Government‟s self-insured
medical plan. Premiums for the medical plan are paid by employer and employee contributions into an
internal service fund and are available to pay health claims and administrative costs of the plan. An
excess insurance policy covers individual claims paid in excess of $165,000 per person, per year for all
non-job related injuries and $250,000 per person, per year for job-related claims paid for members of
the Kansas City, Kansas Fire Department.
The Board of Public Utilities (BPU) is essentially 100% self-insured for health care claims and is
responsible for the first $500,000 of general liability and automobile insurance claims. In addition, any
general liability or automobile claims greater than $35,000,000 are the responsibility of BPU.
Workers’ Compensation: The Unified Government is self-insured for workers' compensation. An
excess coverage insurance policy covers individual claims in excess of $750,000. Effective January 1,
2000, the former county‟s workers‟ compensation program was consolidated with the former city‟s
program, which is self-insured.
The BPU is self-insured to the first $350,000 per employee/per occurrence for workers' compensation.
Claims exceeding $350,000 and up to $35,000,000 per employee/per occurrence are fully insured.
xi
General Liability: The Unified Government is also self-insured for liability claims with no premium paid
to any insuring firm. All liability claims are reviewed, challenged if appropriate, and processed for
payment at the agreed amount by the Legal Department. Kansas statutes limit the liability in tort cases
to $500,000.
Conduit Debt
In order to encourage economic and industrial development, the Unified Government issues tax exempt
industrial revenue bonds to assist local companies in financing the construction or renovation of
industrial facilities on Unified Government land or acquisition of equipment. The proceeds of the bonds
issued are deposited with local financial institutions, which act as trustees. As of December 31, 2008, a
total of $1.7 billion in bonds had been issued for various capital investment initiatives. This amount
included in excess of $1.053 billion for General Motors‟ automobile assembly plant.
The Unified Government has also issued numerous residential mortgages. These are debt issues that
borrow money using the Unified Government‟s name and then make that money available for first-time
homebuyers and others who meet specific qualifications. Over $484 million has been issued in 20
financing arrangements since 1979.
Independent Audit
The basic financial statements for 2008 were examined by Allen, Gibbs, & Houlik, L.C., and their
opinion has been included in this report. They have provided the Unified Government with an
unqualified opinion.
Additionally, the Unified Government is required to undergo an annual single audit in conformity with the
provisions of the Single Audit Act of 1996 and U.S. Office of Management and Budget Circular A-133,
entitled Audits of States, Local Governments and Non-Profit Organizations. Information related to this
single audit, including the Schedule of Expenditures of Federal Awards, findings and questioned costs,
and auditor's reports on the internal control structure and compliance with applicable laws and
regulations are included in a separate report issued annually by the Unified Government.
Certificate of Achievement for Excellence in Financial Reporting
The Government Finance Officers Association (GFOA) of the United States and Canada awarded a
Certificate of Achievement for Excellence in Financial Reporting to the Unified Government for its
Comprehensive Annual Financial Report for the fiscal year ended December 31, 2007. This is the
eighth consecutive year that the government has achieved this prestigious award. In order to be
awarded a Certificate of Achievement, the government must publish an easily readable and efficiently
organized report, which conforms to applicable program standards, generally accepted accounting
principles, and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The Unified Government believes that
our current Comprehensive Annual Financial Report continues to meet the Certificate of Achievement
Program‟s requirements and we are submitting the 2008 Comprehensive Annual Financial Report to
GFOA to determine its eligibility for another certificate.
xii
Acknowledgments
Our appreciation is extended to the Unified Board of Commissioners for their continued support in
maintaining the highest standards for financial reporting. Special thanks are extended to the following
staff for their contributions to the preparation of this document: Debbie Pack, Accounting Manager;
Cynthia Davis, Mike Kupsch and Mary Barnes, Accounting Division; Chuck Henry, Treasury Division;
Lew Levin and Mike Grimm, Research Division; Lisa Kearney, Budget Division; and the Legislative
Auditor‟s Office. In addition, we would like to acknowledge the audit firm of Allen, Gibbs & Houlik, L.C.,
for their review and comments in the preparation of this report.
Lew Levin
Chief Financial Officer
Dennis M. Hays
County Administrator
xiii
GOVERNING BODY AND EXECUTIVE STAFF
Joe Reardon, Mayor/Chief Executive
Nathan Barnes
Commissioner
First District
Pat Huggins Pettey
Commissioner
Sixth District
William. J. (Bill) Miller
Commissioner
Second District
Thomas Cooley
Commissioner
Seventh District
Ann Brandua-Murguia
Commissioner
Third District
Benoyd M. (Butch) Ellison
Commissioner
Eighth District
Mark Mitchell
Commissioner
Fourth District
Mark Holland
Commissioner
At-Large
Mike Kane
Commissioner
Fifth District
Donald L. DeSeure
Commissioner
At-Large
Dennis M. Hays, County Administrator
Doug Bach, Deputy County Administrator
Gordon Criswell, Assistant County Administrator
Gary Ortiz, Assistant County Administrator
Bob Roddy, Assistant County Administrator
Hal Walker, Chief Counsel
Lew Levin, Chief Financial Officer
xiv
CITIZENS
Mayor/CEO
&
Commissioners
Municipal Court
Wes Griffin
County Administrator
Dennis Hays
Commission Liaison
Sharon McMillan
Chief Counsel
Hal Walker
Media Relations
Mike Taylor
Deputy County
Administrator
Doug Bach
Development
LaVert Murray
Constituent Services
Marion Augustus
FIRE
John Paul
Jones
Procurement &
Contract Compliance
Jaime Richardson
Finance/Budget
& Research
Lew Levin
ACA
Gary Ortiz
Emergency
Management
Bob Evans
Technology
Dan Jarvis
Public Health
Joe Connor
Department of
Administration
Tom Roberts
Human
Resources
Patty Kroll
Neighborhood
Resource Center
Greg Talkin
ACA
Bob Roddy
ACA
Gordon Criswell
Budget
Lisa Kearney
Public Works/Bldgs.
& Logistics
Bob Roddy
Human Services
Gordon Criswell
Research
Lew Levin
Parks & Recreation
Gary Salva
Aging
Ruth Jones
Treasurer
Chuck Henry
Museum
Trish Schurkamp
Accounting
Debbie Pack
Urban Planning & Land
Use
Rob Richardson
Transportation
Marcia Bernard
Office of
Project
Management
xv
POLICE
Sam Breshears
Coroner
Alan Hancock
Public Safety
Business Office
Dennis Laughlin
Community
Corrections
Phil Lockman
xvi
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
FINANCIAL SECTION
The Financial Section is the Unified Government’s audit report. It includes the opinion of the
Independent Auditors, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements
and Combining Statements and Schedules.
The Basic Financial Statements reflect all financial activity of the Unified Government combined into
nine (9) schedules.
Notes to the Financial Statements are adjunctive to the Basic Financial Statements, serving to
explain the numbers and to highlight required disclosures.
The Combining Statements and Schedules reflect greater detail of the Unified Government’s
financial activities. Also included are schedules showing the extent of each fund’s compliance to state
budget laws.
1
INDEPENDENT AUDITORS’ REPORT
Honorable Mayor and Board of Commissioners
Unified Government of Wyandotte County / Kansas City, Kansas
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the Unified
Government of Wyandotte County / Kansas City, Kansas (Unified Government) as of and for the year
ended December 31, 2008, which collectively comprise the Unified Government’s basic financial
statements as listed in the table of contents. These financial statements are the responsibility of the
Unified Government’s management. Our responsibility is to express opinions on these financial
statements based on our audit. We did not audit the financial statements of the Board of Public
Utilities, which is both a major fund and 85 percent, 81 percent, and 91 percent, respectively, of the
assets, net assets, and revenues of the business-type activities. Those financial statements were
audited by other auditors whose report thereon has been furnished to us, and our opinion, insofar as it
relates to the amounts included for the Board of Public Utilities, is based on the report of the other
auditors.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America, the Kansas Municipal Audit Guide, and the standards applicable to financial audits
contained in Government Auditing Standards issued by the Comptroller General of the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes examining, on a
test basis, evidence supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation. We believe our audit
provides a reasonable basis for our opinions.
In our opinion, based on our audit and the report of other auditors, the financial statements referred to
above present fairly, in all material respects, the respective financial position of the governmental
activities, business-type activities, each major fund, and the aggregate remaining fund information of
the Unified Government as of December 31, 2008, and the respective changes in financial position
and cash flows, where applicable, thereof, and the respective budgetary comparison for the general
fund for the year then ended in conformity with accounting principles generally accepted in the United
States of America.
In accordance with Government Auditing Standards, we have also issued our report dated June 10,
2009 on our consideration of the Government’s internal control over financial reporting and our tests
of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other
matters. The purpose of that report is to describe the scope of our testing of internal control over
financial reporting and compliance and the results of that testing, and not to provide an opinion on the
internal control over financial reporting or on compliance. That report is an integral part of an audit
performed in accordance with Government Auditing Standards and should be considered in assessing
the results of our audit.
The management’s discussion and analysis and required supplementary information as listed in the
table of contents are not a required part of the basic financial statements but are supplementary
301 N. Main, Suite 1700 ● Wichita, Kansas 67202-4868 ● (316) 267-7231 ● (316) 267-0339 fax ● www.aghlc.com
information required by accounting principles generally accepted in the United States of America. We
and the other auditors have applied certain limited procedures, which consisted principally of inquiries
of management regarding the methods of measurement and presentation of the required
supplementary information. However, we did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the Unified Government’s basic financial statements. The introductory section,
combining and individual nonmajor fund financial statements and schedules, and statistical section
listed in the table of contents are presented for purposes of additional analysis and are not a required
part of the basic financial statements. The combining and individual nonmajor fund financial
statements and schedules have been subjected to the auditing procedures applied in the audit of the
basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the
basic financial statements taken as a whole. The information in the introductory and statistical
sections has not been subjected to the procedures applied by us and the other auditors in the audit of
the basic financial statements, and accordingly, we express no opinion on such information.
Allen, Gibbs & Houlik, L.C.
CERTIFIED PUBLIC ACCOUNTANTS
June 10, 2009
Wichita, Kansas
3
Management’s Discussion and Analysis
This discussion and analysis are intended to serve as an introduction to the Unified Government’s basic
financial statements. The Unified Government’s basic financial statements comprise three components:
1) government-wide financial statements; 2) fund financial statements; and 3) notes to the financial
statements. This report also contains other supplementary information in addition to the basic financial
statements themselves.
Overview of the Financial Statements
Government-wide financial statements. The government-wide financial statements are designed to
provide readers with a broad overview of the Unified Government’s finances, in a manner similar to a
private-sector business.
The statement of net assets presents information on all of the Unified Government’s assets and
liabilities, with the difference between the two reported as net assets. Over time, increases or
decreases in net assets may serve as a useful indicator of whether the financial position of the Unified
Government is improving or deteriorating.
The statement of activities presents information showing how the government’s assets changed during
the most recent fiscal year. All changes in net assets 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).
Both of the government-wide financial statements distinguish functions of the Unified Government that
are principally supported by taxes and intergovernmental revenues (governmental activities) from other
functions that are included to recover all or a significant portion of their costs through user fees and
charges (business-type activities). The governmental activities of the Unified Government include
general government, health and welfare, public safety, public works, parks and recreation, and planning
and development services. The business-type activities of the Unified Government include electric and
water systems, public levee, sewer system, emergency medical services and the Sunflower Hills golf
course.
The government-wide financial statements can be found as listed in the Table of Contents.
Fund financial statements. A fund is a grouping of related accounts that is used to maintain control
over resources that have been segregated for specific activities or objectives. The Unified Government,
like other state and local governments, uses fund accounting to ensure and demonstrate compliance
with finance-related legal requirements. All of the funds of the Unified Government can be divided into
three categories: governmental funds, proprietary funds, and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially the same functions
reported as governmental activities in the government-wide financial statements. However, unlike the
government-wide financial statements, governmental fund financial statements focus on near-term
inflows of spendable resources, as well as on balances of spendable resources available at the end of
the fiscal year. Such information may be useful in evaluating a government’s near-term financing
requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
information presented for governmental activities in the government-wide financial statements. By
doing so, readers may better understand the long-term impact of the government’s near-term financing
decisions. Both the governmental fund balance sheet and the governmental fund statement of
revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
4
The Unified Government maintains 32 individual governmental funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund statement of
revenues, expenditures, and changes in fund balances for the general and capital projects funds, which
are considered to be major funds. Data from the other governmental funds are combined into a single,
aggregated presentation. Individual fund data for each of these nonmajor governmental funds is
provided in the form of combining statements in this report.
The Unified Government adopts an annual appropriated budget for its general fund. A budgetary
comparison statement has been provided for the general fund to demonstrate compliance with this
budget.
The basic governmental fund financial statements can be found as listed in the Table of Contents.
Proprietary funds. The Unified Government maintains two different types of proprietary
funds. Enterprise funds are used to report the same functions presented as business-type activities in
the government-wide financial statements. Internal services funds are an accounting device used to
accumulate and allocate costs internally among the Unified Government’s various functions. Because
these services predominantly benefit governmental rather than business-type functions, they have been
included within governmental activities in the government-wide financial statements.
Proprietary funds provide the same type of information as the government-wide financial statements,
only in more detail. The proprietary fund financial statements provide separate information for the sewer
system and Board of Public Utilities, which are considered major funds of the Unified
Government. Conversely, the internal service funds are combined into a single, aggregated
presentation in the proprietary fund financial statements. Individual fund data for the internal service
funds is provided in the form of combining statements in this report.
The basic proprietary fund financial statements can be found as listed in the Table of Contents.
Fiduciary funds. Fiduciary funds are used to account for resources held for the benefit of parties
outside the government. Fiduciary funds are not reflected in the government-wide financial statements
because the resources of those funds are not available to support the Unified Government’s own
programs.
The basic fiduciary fund financial statements can be found as listed in the Table of Contents.
Notes to the financial statements. The notes provide additional information that is essential to a full
understanding of the data provided in the government-wide and fund financial statements. The notes to
the financial statements can be found as listed in the Table of Contents.
Other information. In addition to the basic financial statements and accompanying notes, this report
also presents certain required supplementary information (RSI) concerning the Unified Government’s
progress in funding its obligation to provide pension benefits to its employees. Required supplementary
information can be found as listed in the Table of Contents.
The combining statements referred to earlier in connection with nonmajor governmental funds and
internal service funds are presented immediately following the required supplementary information on
pensions. Combining and individual fund statements and schedules can be found as listed in the Table
of Contents.
5
Government-wide Financial Analysis
Net assets may serve over time as a useful indicator of a government’s financial position. The Unified
Government’s assets exceeded liabilities by $740,615,686 at the close of the most recent fiscal year.
By far, the largest portion of the Unified Government’s net assets (90.6%) reflects its investment in
capital assets (e.g., land, buildings, machinery and equipment, and infrastructure) less any related debt
used to acquire those assets that is still outstanding. The Unified Government uses these capital
assets to provide services to citizens; consequently, these assets are not available for future
spending. Although the Unified Government’s investment in its capital assets is reported net of related
debt, it should be noted that the resources needed to repay this debt must be provided from other
sources, since the capital assets themselves cannot be used to liquidate these liabilities.
Unified Government of Wyandotte County/Kansas City, Kansas
Statement of Net Assets
December 31, 2008
Governmental
Activities
2008
Current and other assets
Capital assets
Total assets
$
Long-term liabilities outstanding
Other liabilities
Total liabilities
Net assets
Invested in capital assets, net of
related debt
Restricted
Unrestricted
Total net assets
$
236,709,121
538,570,154
775,279,275
Business-type
Activities
2007
$
258,351,640
532,871,088
791,222,728
2008
$
135,009,450
819,749,330
954,758,780
Total
2007
$
139,465,285
817,830,642
957,295,927
2008
$
371,718,571
1,358,319,484
1,730,038,055
2007
$
397,816,925
1,350,701,730
1,748,518,655
316,705,874
230,553,494
547,259,368
304,986,008
220,004,791
524,990,799
396,965,794
45,197,209
442,163,003
400,390,509
44,515,318
444,905,827
713,671,668
275,750,703
989,422,371
705,376,517
264,520,109
969,896,626
219,828,396
199,833,368
445,669,977
439,466,356
665,498,373
639,299,724
28,210,746
(20,019,235)
47,718,354
18,680,207
18,061,823
48,863,977
7,064,244
65,859,500
46,272,569
28,844,742
54,782,598
84,539,707
228,019,907
$
266,231,929
$
512,595,777
$
512,390,100
$
740,615,684
$
778,622,029
An additional portion of the Unified Government’s net assets ($46,272,568) represents resources that
are subject to external restrictions on how they may be used. The remaining balance of unrestricted net
assets ($28,844,742) may be used to meet the government’s ongoing obligations to citizens and
creditors.
Governmental Activities. Total revenues of governmental activities were $7,364,488 below prior-year
revenue levels. Property tax and other tax revenue increased by $ 2,322,286. Current ad-valorem, and
sales tax (which includes the UG’s portion of the Star Bond sales tax revenues) were revenue
categories with increases exceeding $1,000,000. However, investment earnings decreased by
$3,900,413 and miscellaneous revenues decreased by $10,881,425.
The two functions with the most significant increases are General Government and Public Safety.
Increased personnel costs caused the increase in General Government while increased capital outlay
activities related to the police department and increased salary expenses related to the fire department
caused the increase in Public Safety.
6
Business-type activities. Total revenues of business-type activities were $11,218,699 more than the
prior year. The increase was primarily due to higher fuel and purchased power costs. Electric volumes
increased 5 million within wholesale electric market sales. The water department’s decrease in
operating revenues of $1 million was due to unseasonable cool and wet summer period and a slowing
economy resulting in lower water sales from industrial and commercial classes. Operating expenses
increased $9,067,464. The increase came primarily from the operations of the Board of Public
Utilities. The BPU‘s total operating expenses for 2008 and 2007 were approximately $238.7 million and
$230.9 million, respectively. The largest component of operating expenses is production, fuel, and
purchased power expense. Overall in 2008, these costs were higher than in the previous year by $12.1
million, and were also over budget by $5.0 million.
Unified Government of Wyandotte County/Kansas City, Kansas
Changes in Net Assets
Year Ended December 31, 2008
Governmental
Activities
Business-type
Activities
Total
2008
2007
2008
2007
2008
$21,030,889
31,991,853
2,424,446
$19,966,898
29,948,817
436,409
$264,190,673
0
1,466,171
$251,306,402
0
880,873
$285,221,562
31,991,853
3,890,617
$271,273,300
29,948,817
1,317,282
96,321,532
76,619,165
8,394,705
9,488,051
246,270,641
93,692,006
76,926,405
12,295,118
20,369,476
253,635,129
0
3,935,403
1,459,007
21,882
271,073,136
0
4,009,334
3,127,564
530,266
259,854,439
96,321,532
80,554,568
9,853,712
9,509,933
517,343,777
93,692,006
80,935,739
15,422,682
20,899,742
513,489,568
Expenses:
General government
Health and welfare
Public safety
Public works
Parks and recreation
Planning and development services
Interest on long-term debt
Electric and water systems
Public levee
EMS
Sewer system
Sunflower Hills golf course
Total expenses
38,152,695
14,715,932
133,104,186
58,852,528
9,801,025
17,431,756
16,041,480
0
0
0
0
0
288,099,602
30,290,793
14,798,255
124,080,775
54,490,909
9,343,632
12,907,802
15,987,447
0
0
0
0
0
261,899,613
0
0
0
0
0
0
0
238,766,982
22,056,220
5,824,847
1,164,347
910,510
268,722,906
0
0
0
0
0
0
0
230,920,697
21,365,521
5,081,613
1,527,795
759,816
259,655,442
38,152,695
14,715,932
133,104,186
58,852,528
9,801,025
17,431,756
16,041,480
238,766,982
22,056,220
5,824,847
1,164,347
910,510
556,822,508
30,290,793
14,798,255
124,080,775
54,490,909
9,343,632
12,907,802
15,987,447
230,920,697
21,365,521
5,081,613
1,527,795
759,816
521,555,055
Net assets before transfers
Transfers
(41,828,961)
3,616,939
(8,264,484)
(2,991,205)
2,350,230
(3,616,939)
198,997
2,991,205
(39,478,731)
0
(8,065,487)
0
Changes in net assets
Net Assets - Beginning of year
Prior period adjustment
(38,212,022)
266,231,929
0
(11,255,689)
280,266,156
-2,778,538
(1,266,709)
512,390,100
1,472,386
3,190,202
484,274,413
24,925,485
(39,478,731)
778,622,029
1,472,386
(8,065,487)
764,540,569
22,146,947
$228,019,907
$266,231,929
$512,595,777
$512,390,100
$740,615,684
$778,622,029
Revenues:
Program revenues:
Charges for services
Operating grants and contributions
Capital grants and contributions
General revenues:
Property taxes
Other taxes
Unrestricted investment earnings
Miscellaneous
Total revenues
Net assets – End of year
7
2007
Financial Analysis of the Government’s Funds
The Unified Government uses fund accounting to ensure and demonstrate compliance with financerelated legal requirements.
Governmental funds. The focus of the Unified Government’s governmental funds is to provide
information on near-term inflows, outflows, and balances of spendable resources. Such information is
useful in assessing the Unified Government’s financing requirements. In particular, unrestricted fund
balance may serve as a useful measure of a government’s net resources available for spending at the
end of the fiscal year.
As of the end of the current fiscal year, the Unified Government’s governmental funds reported
combined ending fund balance of ($5,489,096) a decrease of $31,641,503 in comparison with the prior
year. Among the unreserved fund balances, ($61,480,986) is the capital projects fund balance,
$9,519,620 is in special revenue funds, $15,286,601 is in debt service funds. $25,003,316 of fund
balance is reserved for encumbrances, indicating that it is not available for new spending because it has
already been committed to liquidate contracts and purchase orders of the prior period. Another
$179,712 is reserved for other purposes.
The general fund is the chief operating fund of the Unified Government. At the end of the current fiscal
year, unreserved fund balance of the general fund was $22,399,364 while total fund balance decreased
to $24,616,436 a decrease of $18,947,938 below prior year. As a measure of the general fund’s
liquidity, it may be useful to compare both unreserved fund balance and total fund balance to total fund
expenditures. Unreserved fund balance represents 12.6 percent of total general fund expenditures,
while total fund balance represents 13.8 percent of that same amount. Key factors related to the trends
of the general fund are as follows.
The combined general mill levy rate increased from 47.043 mills in 2006 (budget year 2007) to 48.564
mills in 2007 (budget year 2008). This change represented an increase of 1.521 mills or 3.2%. This
change can be attributed to the consolidation of three funds, appraisal, motor vehicle, and extension
service, with the county general fund. If the consolidation had not occurred, the combined tax levy for
the general funds would have had a 0.835 mill reduction.
A corresponding assessed valuation increase of 7.2% from 2006 to 2007 allowed for this reduction
while meeting increasing governmental costs. The valuation growth can be attributed to increasing
property values and new development. In particular, the addition of the Legends at Village West and
continued new residential development at strong levels spurred the overall valuation increases.
Several general fund categories had significant revenue growth in 2008.
Current year tax collections were nearly $4.5 million above the prior year. The assessed value and tax
levy increase due to fund consolidation contributed to this increase. In addition, the initial
reimbursement from the State for loss of machinery/equipment valuation occurred in 2008. For the
combined general fund, this reimbursement totaled $1,769,724.
The implementation of household recycling resulted in two revenue increases. A $490,000 transfer
from the Solid Waste Fund assisted in start-up costs. A fee increase was implemented in August of
2008, which generated $440,378 in additional revenues.
Several general fund revenue categories experienced a decline in 2008
Sales and use tax collections declined by $291,000 or 0.8%.
The mortgage registration tax experienced a decline of $806,943 or 30% due to economic downturns,
associated with the housing market. A reduction in construction activity affected building permit
8
revenue, which was $404,138 below the prior-year total. Interest on delinquent tax collections was
$330,727 or 20% lower than 2007.
The capital projects fund showed a $11.98 million increase in cash and temporary investments as
compared to 2007. This was due to $6.0 million transfers in from other funds. Capital outlay
expenditures decreased by $24.4 million over the prior year due to an increase in expenditures related
to the 18th & I-70 project.
Proprietary funds. The total decrease in net assets for the proprietary funds was ($1,628,984). The
Sewer Fund had a decrease of $ 4.5 million partially due to a large transfer to the capital projects fund.
BPU had a net assets increase of $3.8 million compared to 2007, mostly due to the decrease in interest
expense. For an in-depth discussion of the operating results and financial position of the Board of Public
Utilities, see the separate report issued by the Board, which can be obtained by contacting them at:
Board of Public Utilities
540 Minnesota Avenue
Kansas City, Kansas 66101
Capital Asset and Debt Administration
Capital assets. The five-year Capital Maintenance and Improvement Plan (CMIP) is a plan for capital
investment in Wyandotte County’s streets, bridges, recreation facilities, parks, sewer system, traffic
signalization, buildings, and grounds to improve service delivery and quality of life to its citizens.
The following is a summary of capital assets for the government as of December 31, 2008, net of
accumulated depreciation:
Unified Government of Wyandotte County/Kansas City, Kansas
Capital Assets
Governmental
Business-type
Activities
2008
Activities
2007
1,981,135
$
1,981,135
2008
$
10,639,295
2007
$ 8,658,160
Buildings
123,626,279
123,592,015
1,284,575,265
1,242,900,452
1,408,201,544
1,366,492,467
Improvements other than
buildings
20,443,253
20,443,253
3,691,240
3,691,240
24,134,493
24,134,493
Machinery and equipment
55,742,903
55,553,004
36,936,656
36,213,160
92,679,559
91,766,164
469,239,834
447,781,146
143,731,659
136,304,038
612,971,493
584,085,184
91,733,290
90,173,712
67,095,735
81,009,259
158,829,025
171,182,971
Accumulated depreciation
(230,873,565)
(213,335,819)
(718,262,358)
(684,268,642)
(949,135,923)
(897,604,461)
Total
$538,570,154
$532,871,087
$819,749,332
$817,830,642
$1,358,319,486
$1,350,701,729
Construction in progress
$
Total
2007
Land
Infrastructure
$ 8,663,776
2008
Additional information on the Unified Government’s capital assets can be found in Note III.B.
9
$
10,644,911
Long-term debt. The five year plan for capital projects includes a total of $148,866,035 in proposed
long-term debt financed projects. Storm sewer debt projects total $20,280,000, Street projects total
$70,620,000, and economic development projects total $8,115,000. General Obligation debt projects
total $150,220,620, Tax Increment Financed (TIF) projects total $2,989,380, and Revenue Bond Debt
projects total $13,816,268. The 2008 budget includes $20.8 million for the payment of long-term debt of
the Unified Government. The City Debt Service Fund debt payments total $ 21,490,986 and Sewer
System debt payments total $1,964,672. The monies for the debt budget are funded primarily from the
individual City and County Debt Service Funds. Other sources include user fee and lease income from
the Sewer System Debt Fund.
Unified Government of Wyandotte County/Kansas City, Kansas
Outstanding Debt
.
Governmental
Activities
2008
General obligation bonds
Tax Increment Financed GO Bonds
Board of Public Utility revenue bonds
Revolving loans
Accreted interest on bonds
Certificates of participation
Capital lease
Section 108 loan
Sales tax obligation bonds*
Transportation district bonds
Total
Business-type
Activities
2007
2008
Total
2007
2008
2007
$150,220,620
$134,208,604
0
0
2,989,380
313,043,225
36,524,173
11,709,762
8,200,000
21,597,651
3,837,000
64,314,106
20,795,000
4,981,396
323,001,990
38,511,114
15,653,829
0
37,860,576
4,073,000
75,131,738
19,415,000
$394,564,487
$633,230,917
$652,837,247
$129,305,323
2,989,380
0
0
1,566,347
8,200,000
19,805,238
3,837,000
$118,060,852
4,981,396
0
0
1,431,389
0
35,179,385
4,073,000
$20,915,297
0
313,043,225
36,524,173
10,143,415
0
1,792,413
0
$16,147,752
0
323,001,990
38,511,114
14,222,440
0
2,681,191
0
64,314,106
20,795,000
75,131,738
19,415,000
0
0
$250,812,394
$258,272,760
$382,418,523
* See note III.F.
Kansas State Statutes limit the amount of general obligation bonds a governmental entity may issue to
30 percent of the equalized assessed valuation. The current limitation for the Unified Government is
$418,505,945 and the legal debt margin is $287,273,321.
The Unified Government has a rating of A2 from Moody Investor Service and AA from Standard and
Poor’s on all debt assumed from both the former City of Kansas City, Kansas and Wyandotte County.
During 2008 Moody and Standard and Poor’s reaffirmed their favorable rating of the Unified
Government debt with stable outlooks.
Additional information on the Unified Government’s long-term debt can be found in note III.F.
General Fund Budgetary Highlights
The General Fund is the largest fund of the Unified Government, and it accounts for 71 percent of all
taxes collected, including 68 percent of all property taxes collected. The General Fund’s major revenue
sources are property taxes (33%), sales taxes (21%), and franchise taxes (15%). Final 2008 budgeted
revenues were $161.98 million and collections totaled $159.3 million.
The General Fund’s original budgeted expenses were $169,189,239. The final amended budget is
$6,521,612 more than the original budget. That is due, in part to re-appropriations from 2007 of $4.7
million, reducing operating and capital project expenditures. Actual expenditures of $172.9 million were
98.4 percent of budget. Significant variances between the amended budget and actual expenses were
due to unexpended reserves, increased costs to transport prisoners and inmate medical costs,
retirements, vacancy savings and delays in completing capital projects.
10
Expenditures
General government
Public works
Public safety
Judicial
Planning and development
Parks and recreation
Reserves
Total Expenditures
Original
Budget
Amended
Budget
$26,236,244
23,014,751
93,940,740
8,839,058
11,500,813
3,816,133
1,841,500
$169,189,239
$ 26,616,521
25,611,589
100,360,143
9,201,609
10,242,115
3,553,336
125,538
$175,710,851
Increase/
(Decrease)
Actual
Difference
$
380,277 $ 25,451,954 $ 1,164,567
2,596,838
25,229,214
382,375
6,419,403 101,790,093
(1,429,950)
362,551
8,724,418
477,191
(1,258,698)
8,205,729
2,036,386
(262,797)
3,301,744
251,592
(1,715,962)
196,381
(70,843)
$ 6,521,612 $172,899,533 $ 2,811,318
Requests for Information
This financial report is designed to provide a general overview of the Unified Government’s finances for
those with an interest in the government’s finances. Questions concerning any of the information
provided in this report or requests for additional financial information should be addressed to the Chief
Financial Officer, Unified Government of Wyandotte County/Kansas City, Kansas, 701 North 7 th Street,
Kansas City, Kansas 66101.
11
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12
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF NET ASSETS
December 31, 2008
Governmental
Activities
ASSETS
Cash and temporary investments
Restricted cash and investments
Receivables (net of uncollectible amounts)
Taxes
$95,887,365
35,465,376
91,754,211
Accounts
Notes
Interest
Due from other governments
Special assessments
Internal balances
Inventories
Prepayments and other current assets
Other assets
Investment in joint venture
Capital assets:
Land and construction in progress
Other capital assets, net of depreciation
Total Assets
2,764,257
15,694
2,404,842
475,401
3,889,722
163,445
0
0
2,793,814
1,094,994
LIABILITIES
Accounts and contracts payable
Accrued wages and expense
Accrued interest payable
Due to others
Due to other governments
Claims incurred but not reported
Temporary notes payable
Unearned revenue
Net pension obligation
Long-term liabilities:
Due within one year
Due in more than one year
Total Liabilities
NET ASSETS
Invested in capital assets, net of related debt
Restricted for:
Debt service
Revenue bond reserves
Capital projects
Federal/State assistance
Community development
Community services
Unrestricted
Total net assets
The notes to the financial statements are an integral part of this statement.
13
Business-type
Activities
Totals
$14,655,497
24,356,159
$110,542,862
59,821,535
646,091
92,400,302
37,702,105
0
103,809
0
401,696
(163,445)
37,806,180
8,612,578
10,888,780
0
40,466,362
15,694
2,508,651
475,401
4,291,418
0
37,806,180
8,612,578
13,682,594
1,094,994
100,391,450
438,178,704
775,279,275
69,076,870
750,672,460
954,758,780
169,468,320
1,188,851,164
1,730,038,055
8,678,993
5,815,126
2,465,316
1,651,304
275,152
7,591,000
120,336,799
83,739,801
0
26,446,136
7,000,550
5,744,609
3,617,630
0
1,625,478
0
427,227
335,579
35,125,129
12,815,676
8,209,925
5,268,934
275,152
9,216,478
120,336,799
84,167,028
335,579
24,235,856
292,470,021
547,259,368
12,379,910
384,585,884
442,163,003
36,615,766
677,055,905
989,422,371
219,828,396
445,669,977
665,498,373
14,801,334
0
6,134,877
3,123,443
(75,292)
4,226,384
(20,019,235)
$228,019,907
15,508,357
2,553,466
0
0
0
0
48,863,977
$512,595,777
30,309,691
2,553,466
6,134,877
3,123,443
(75,292)
4,226,384
28,844,742
$740,615,684
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF ACTIVITIES
For the Year Ended December 31, 2008
Net (Expense) Revenue and Changes in Net Assets
Primary Government
Program Revenues
Expenses
Charges for
Services
Operating
Capital Grants
Grants and
and
Contributions Contributions
14
Functions/Programs
Primary government:
Governmental Activities:
General government
Health and welfare
Public safety
Public works
Parks and recreation
Planning and development
Interest on long-term debt
Total governmental activities
38,152,695
14,715,932
133,104,186
58,852,528
9,801,025
17,431,756
16,041,480
288,099,602
$2,582,381
1,539,141
9,021,180
4,716,235
556,240
2,615,712
0
21,030,889
$588,008
7,896,489
6,248,268
9,000,428
580,812
7,677,848
0
31,991,853
$0
0
0
2,284,824
0
139,622
0
2,424,446
Business-type activities:
Electric and Water systems
Sewer System
EMS
Public Levee
Sunflower Hills Golf Course
Total business-type activities
Total primary government
238,766,982
22,056,220
5,824,847
1,164,347
910,510
268,722,906
$556,822,508
240,093,868
18,067,391
4,216,457
1,083,636
729,321
264,190,673
$285,221,562
0
0
0
0
0
0
$31,991,853
1,466,171
0
0
0
0
1,466,171
$3,890,617
General revenues:
Taxes:
Property taxes, general purpose
Sales taxes
Franchise taxes
Other taxes
Transient guest tax
Unrestricted investment earnings
Miscellaneous
Transfers
Total general revenues, special items and transfers
Change in net assets
Net assets - beginning
Prior period adjustment
Net assets - ending
The notes to the financial statements are an integral part of this statement.
Governmental
Activities
Business-type
Activities
($34,982,306)
(5,280,302)
(117,834,738)
(42,851,041)
(8,663,973)
(6,998,574)
(16,041,480)
(232,652,414)
Total
($34,982,306)
(5,280,302)
(117,834,738)
(42,851,041)
(8,663,973)
(6,998,574)
(16,041,480)
(232,652,414)
0
(232,652,414)
$2,793,057
($3,988,829)
($1,608,390)
($80,711)
($181,189)
(3,066,062)
(3,066,062)
2,793,057
(3,988,829)
(1,608,390)
(80,711)
(181,189)
(3,066,062)
(235,718,476)
96,321,532
47,236,982
24,825,134
3,927,701
629,348
8,394,705
9,488,051
3,616,939
194,440,392
(38,212,022)
266,231,929
0
$228,019,907
0
3,927,919
0
7,484
0
1,459,007
21,882
(3,616,939)
1,799,353
(1,266,709)
512,390,100
1,472,386
$512,595,777
96,321,532
51,164,901
24,825,134
3,935,185
629,348
9,853,712
9,509,933
0
196,239,745
(39,478,731)
778,622,029
1,472,386
$740,615,684
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
BALANCE SHEET
GOVERNMENTAL FUNDS
December 31, 2008
General
ASSETS
Cash and temporary investments
Restricted cash and temporary investments
Receivables (net of uncollectible amounts)
Taxes:
Property Taxes
Other Taxes
Accounts
Notes
Interest
Special Assessments
Due from other funds
Due from other governments
Total Assets
Other
Governmental
Totals
2008
$14,317,654
6,583,897
$53,705,181
7,550,937
$24,840,018
9,615,496
$92,862,853
23,750,330
57,092,680
7,954,132
2,241,106
15,694
1,547,969
234,155
1,354,082
294,000
$91,635,369
0
0
0
0
702,697
0
0
0
$61,958,815
26,707,399
0
460,306
154,176
3,655,567
147,172
181,401
0
$65,761,535
83,800,079
7,954,132
2,701,412
169,870
5,906,233
381,327
1,535,483
294,000
$219,355,719
$3,546,387
4,854,807
908,571
127,276
255,057
57,326,835
0
67,018,933
$3,045,528
0
56,664
810
0
0
120,336,799
123,439,801
$1,744,221
960,319
631,837
726,920
20,096
30,302,688
0
34,386,081
$8,336,136
5,815,126
1,597,072
855,006
275,153
87,629,523
120,336,799
224,844,815
2,209,108
0
16,853,979
0
5,940,229
179,712
25,003,316
179,712
22,399,364
(78,334,965)
0
(55,935,601)
0
0
0
7,964
24,616,436
$91,635,369
0
0
0
0
(61,480,986)
$61,958,815
9,519,620
15,286,601
449,292
0
31,375,454
$65,761,535
9,519,620
15,286,601
449,292
7,964
(5,489,096)
$219,355,719
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts and contracts payable
Accrued wages and other
Due to others
Due to other funds
Due to other governments
Deferred revenue
Temporary notes payable
Total Liabilities
Fund balances
Reserved for encumbrances
Reserved for alcohol diversion program
Unreserved
Undesignated
Undesignated, reported in nonmajor:
Special revenue funds
Debt service
Capital Projects
Designated for restricted sales tax
Total Fund Balances
Total Liabilities and Fund Balances
Capital
Projects
The notes to the financial statements are an integral part of this statement.
15
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
Reconciliation of the Balance Sheet of Governmental Funds
to the Statement of Net Assets
December 31, 2008
Amounts reported for governmental activities in the statement of net assets are different because:
Total fund balance - governmental funds
($5,489,096)
Capital assets used in governmental activities are not financial resources and,
therefore, are not reported in the funds.
Cost
$769,443,719
Accumulated depreciation
(230,873,565)
An investment in a joint venture is not considered a financial resource and is
therefore, not reported in the funds.
538,570,154
1,094,994
Long-term liabilities, including bonds payable, are not due and payable in the
current period and therefore are not reported as liabilities in the funds.
General obligation bonds payable
Sales tax obligation bonds payable
Transportation development bonds
Premium on bonds payable
Discount on bonds payable
Deferred refunding
Accrued interest payable on the bonds
Section 108 loan
Capital lease
Accreted interest
Compensated absences
Claims and judgments
OPEB liability
Unfunded pension obligation
Landfill closure
Arbitrage liability
Certificates of participation
132,294,703
64,314,106
20,795,000
3,462,937
(260,887)
(337,962)
2,465,316
3,837,000
19,805,238
1,566,347
36,052,264
960,000
23,784,828
315,492
1,350,000
566,811
8,200,000
(319,171,193)
Cost of issuance resulting from bond issues are considered expenditures in the
funds but are recognized as assets in the government-wide statements.
2,793,815
Special assessments are not considered available to liquidate liabilities of the
current period, and are therefore deferred in the funds. However, they are
properly recognized as revenue in the government-wide statements as soon as
the related improvement has been completed.
3,889,722
Internal Service Funds are used by management to charge the costs of certain
activities, such as insurance, to the individual funds. The assets and liabilities of
certain internal service funds are included in governmental activities in the
statement of net assets.
6,331,511
Total net assets - governmental activities
$228,019,907
The notes to the financial statements are an integral part of this statement.
16
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
For the Year Ended December 31, 2008
General
REVENUES
Taxes
Intergovernmental
Licenses, permits and fees
Charges for services
Fines, forfeitures and penalties
Interest income
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Current:
General government
Public works
Public safety
Judicial
Health and welfare
Planning and development
Parks and recreation
Capital outlays
Debt service
Principal
Interest
Other
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Issuance of bonds
Premium from issuance of bonds
Proceeds from sale of capital assets
Issuance of capital lease
Payments on refunded bonds
TOTAL OTHER FINANCING SOURCES (USES)
Capital
Projects
Other
Governmental
Totals
2008
$124,132,613
2,608,236
2,015,218
9,428,577
5,627,635
3,675,937
3,285,727
150,773,943
$2,227,058
155,987
0
0
0
2,427,002
3,758,012
8,568,059
$48,297,913
27,701,722
68,485
1,860,470
1,252,024
1,535,265
2,003,397
82,719,276
$174,657,584
30,465,945
2,083,703
11,289,047
6,879,659
7,638,204
9,047,136
242,061,278
29,541,392
25,106,542
101,761,594
8,850,556
0
7,646,048
3,333,202
0
0
885,703
0
0
0
0
0
32,240,491
2,759,471
9,241,199
4,855,106
2,805,589
14,014,561
8,494,984
5,830,817
3,718,602
32,300,863
35,233,444
106,616,700
11,656,145
14,014,561
16,141,032
9,164,019
35,959,093
1,458,884
565,015
0
178,263,233
0
6,447,652
695,491
40,269,337
33,823,483
8,492,673
9,637
94,046,122
35,282,367
15,505,340
705,128
312,578,692
10,606,845
(4,596,953)
29,155,400
378,647
0
322,429
0
35,866,368
30,040,455
(36,330,667)
10,249,839
0
0
408,564
(9,900,000)
(5,531,809)
49,121,870
(40,930,199)
39,405,239
378,647
69,361
730,993
(9,900,000)
38,875,911
4,165,090
(16,858,655)
(31,641,503)
48,234,109
$31,375,454
26,152,407
($5,489,096)
8,474,570
(2,579)
0
0
69,361
0
0
8,541,352
NET CHANGE IN FUND BALANCE
(18,947,938)
FUND BALANCES (DEFICITS)
Beginning of year
End of year
43,564,374
$24,616,436
The notes to the financial statements are an integral part of this statement.
17
(65,646,076)
($61,480,986)
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities
For the Year Ended December 31, 2008
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds
($31,641,503)
Governmental funds report capital asset acquisition as expenditures. However, in the statement of activities, the cost of
assets capitalized is allocated over their estimated useful lives and reported as depreciation expense. This is the amount
by which capitalized assets exceeded depreciation in the current period.
Depreciation expense
($19,041,849)
Capitalized assets acquired
29,427,235
10,385,386
In the statement of activities, the gain or loss from the sale of capital assets is reported, whereas in the governmental
funds, only proceeds from the sale increase financial resources. Thus, the change in net assets differs from the change in
fund balances by the cost of capital assets sold.
(438,793)
In the statement of activities, transfers of capital assets from governmental activities to business type activities are
reported as transfers, whereas in the governmental funds, there is no event to report as there is no outward flow of current
financial resources.
(4,247,526)
Bond and capital lease proceeds and premiums provide current financial resources to governmental funds, but issuing
debt increases long-term liabilities in the statement of net assets.
General obligation bonds
Capital leases
Premium
Discount
Certificates of participation
Transportation development bonds
Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities
in the statement of net assets
General obligation bonds
Section 108 loan
Sales tax obligation bonds
Transportation development bonds
Capital leases
In the statement of activities, gains from settlement of capital leases are recorded when earned, but such gains do not
provide current financial resources to governmental funds.
In the statement of activities, interest is accrued on outstanding bonds, whereas in governmental funds, an interest
expenditure is reported when due.
The amortization of bond premiums, discounts and deferred refundings affects long-term assets and liabilities on the
statement of net assets, but does not provide or use current financial resources to governmental funds.
(29,205,239)
(730,993)
(378,647)
0
(8,200,000)
(2,000,000)
(40,514,879)
19,952,784
236,000
10,817,632
620,000
13,448,761
45,075,177
2,656,377
(215,255)
458,516
In the statement of activities, certain expenditures are measured by the amounts earned during the year. In the
governmental funds, however, expenditures are measured by the amount of financial resources used (essentially, the
amounts actually paid).
Compensated absences earned that exceeded amounts paid
Pension obligations paid in excess of the benefits earned
Claims and judgements paid in excess of the amounts incurred
Arbitrage liability claims incurred
Landfill closure/postclosure care obligations incurred
Other postemployment benefits earned
(6,396,018)
10,075
440,000
(566,811)
(1,350,000)
(11,397,350)
The change in the government's equity interest in its joint venture is reported only in the statement of activities since there
is no corresponding change to current financial resources.
(301,828)
Internal service funds are used by management to charge the costs of certain activities, such as insurance, to individual
funds. The net revenue (expense) of certain internal service funds is reported with governmental activities.
(362,275)
Special assessments are not considered available to liquidate liabilities of the current period, and are therefore deferred
in the funds. However, they are properly recognized as revenue in the statement of net assets as soon as the related
improvement has been completed.
(51,355)
Cost of issuance resulting from bond issues are considered expenditures in the funds but are recognized as assets in the
government-wide statements.
380,997
In the statement of activities, interest is accreted on outstanding bonds, whereas in governmental funds, interest is
accreted when interest payments are due.
Change in net assets of governmental activities
(134,957)
($38,212,022)
The notes to the financial statements are an integral part of this statement.
18
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
GENERAL FUND
For the Year Ended December 31, 2008
Budgeted Amounts
Final
Original
Amended
REVENUES
Taxes
Intergovernmental revenue
Charges for services
Fines, forfeitures and penalties
Interest income
Licenses, permits and fees
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES AND ENCUMBRANCES
General government
Public works
Public safety
Judicial
Planning and development
Parks and recreation
Other
TOTAL EXPENDITURES AND ENCUMBRANCES
OTHER FINANCING SOURCES (USES)
Transfers In
Transfers out
Proceeds from sale of assets
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginnning of year
End of year
Actual
Amounts
Variance with
Final Budget Positive
(Negative)
$125,322,257
2,906,500
10,292,800
5,139,600
5,332,200
2,086,850
2,455,181
$124,049,840
2,581,751
9,852,200
5,454,533
5,949,900
1,993,150
3,476,632
$124,102,263
2,608,236
9,635,186
5,627,635
5,120,925
2,015,218
3,696,731
$52,423
26,485
(217,014)
173,102
(828,975)
22,068
220,099
153,535,388
153,358,006
152,806,194
(551,812)
26,236,244
23,014,751
93,940,740
8,839,058
11,500,813
3,816,133
26,616,521
25,611,589
100,360,143
9,201,609
10,242,115
3,553,336
25,451,954
25,229,214
101,790,093
8,724,418
8,205,729
3,301,744
1,164,567
382,375
(1,429,950)
477,191
2,036,386
251,592
1,591,500
125,538
196,381
(70,843)
168,939,239
175,710,851
172,899,533
2,562,000
(250,000)
0
2,312,000
4,699,858
0
3,919,360
8,619,218
4,699,570
(2,578)
3,669,360
8,366,352
2,811,318
(288)
(2,578)
(250,000)
(252,866)
(13,091,851)
(13,733,627)
(11,726,987)
2,006,640
18,941,285
$5,849,434
18,941,285
$5,207,658
18,941,285
$7,214,298
0
$2,006,640
The notes to the financial statements are an integral part of this statement.
19
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF NET ASSETS
PROPRIETARY FUNDS
December 31, 2008
Sewer
System
ASSETS
Current Assets:
Cash and temporary investments
Restricted cash and temporary investments
Investments
Receivables (net of uncollectible amounts)
Accounts and other receivables
Due from other funds
Inventories
Prepayments and other current assets
Total current assets
Noncurrent Assets:
Property, plant and equipment
Accumulated depreciation
Construction in progress
Other assets (net of amortization)
Total noncurrent assets
TOTAL ASSETS
LIABILITIES
Current liabilities:
Accounts and contracts payable
Accrued wages and expenses
Accrued interest payable
Due to others
Due to other funds
Claims incurred but not reported
Unearned revenue
Compensated absences payable
Current maturities of long-term debt
Total current liabilities
Long-term liabilities:
Revenue bonds payable, less current maturities
General obligation bonds payable
Accreted interest payable
Postretirement benefit obligations
Compensated absences payable
Capital leases payable
Regulatory liabilities
Unearned revenues
Other long term liabilities
Business-type Activities - Enterprise Funds
Board of
Nonmajor
Totals
Public Utilities Business-type
2008
Governmental
Activities Internal Service
$1,544,519
5,375,070
0
$9,866,558
18,928,026
0
$3,244,420
53,063
0
$14,655,497
24,356,159
0
$3,024,512
11,715,046
0
2,754,991
0
0
0
9,674,580
33,860,610
0
37,806,180
8,612,578
109,073,952
1,836,404
5,824
0
0
5,139,711
38,452,005
5,824
37,806,180
8,612,578
123,888,243
62,845
0
0
0
14,802,403
14,903,894
(7,788,182)
0
0
7,115,712
1,470,915,955
(718,262,358)
67,095,733
11,290,479
831,039,809
236,373,207 1,219,638,854
(133,990,899) (576,483,277)
16,234,712
50,861,021
401,699
10,888,780
119,018,719
704,905,378
0
0
0
0
0
128,693,299
813,979,330
12,255,423
954,928,052
14,802,403
1,061,732
331,508
393,102
61,109
89,943
0
5,528
66,712
2,060,567
4,070,201
25,161,385
6,505,633
5,245,988
3,446,669
0
1,625,478
0
0
9,719,988
51,705,141
223,021
163,409
105,521
109,852
79,326
0
20,000
27,822
504,821
1,233,772
26,446,138
7,000,550
5,744,611
3,617,630
169,269
1,625,478
25,528
94,534
12,285,376
57,009,114
342,858
0
0
53,432
483,602
7,591,000
0
0
0
8,470,892
12,463,267
15,355,174
329,804,265
0
0
4,660,000
342,267,532
20,015,174
0
0
0
0
1,290,696
53,012
0
10,143,415
1,804,487
5,159,000
650,042
0
0
0
538,273
408,215
0
10,143,415
1,804,487
6,987,969
1,111,269
0
0
0
0
0
0
401,699
0
0
335,579
0
0
401,699
335,579
0
0
OPEB Liability
Total long-term liabilities
TOTAL LIABILITIES
1,449,357
31,013,205
35,083,406
0
347,896,788
399,601,929
806,682
6,413,170
7,646,942
2,256,039
385,323,163
442,332,277
0
8,470,892
NET ASSETS
Invested in capital assets, net of related debt
88,685,000
355,442,301
1,542,676
445,669,977
0
0
2,553,466
2,371,427
$93,609,893
15,508,357
0
43,426,745
$414,377,403
0
0
3,065,805
$4,608,481
15,508,357
2,553,466
48,863,977
$512,595,777
0
0
6,331,511
$6,331,511
Restricted for debt service
Restricted for revenue bond reserves
Unrestricted
TOTAL NET ASSETS
The notes to the financial statements are an integral part of this statement.
20
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET ASSETS
PROPRIETARY FUNDS
For the Year Ended December 31, 2008
Business-type Activities - Enterprise Funds
NonMajor
Totals
System
BPU
Business-type
2008
Sewer
Governmental
Activities Internal Service
OPERATING REVENUES
Charges for service
Fines/forfeits/fees
Earned lease income
Permits and licenses
Miscellaneous revenues
Reimbursements
Payment-in-lieu of taxes
TOTAL OPERATING REVENUES
OPERATING EXPENSES
$240,093,868
0
0
0
0
0
17,562,272
257,656,140
$4,945,778
6,508
1,077,128
0
0
0
0
6,029,414
$262,833,041
6,508
1,077,128
273,996
15,752
6,132
17,562,272
281,774,829
191,646,083
31,291,634
222,937,717
34,718,423
7,106,522
542,597
7,649,119
(1,619,705)
214,019,363
37,826,365
251,845,728
29,929,101
7,484
0
298,226
(797,328)
0
0
(17,562,272)
1,038,169
(15,168,395)
(660,872)
3,927,919
0
122,612
(250,585)
0
3,935,403
(17,562,272)
1,459,007
(16,216,308)
(660,872)
0
0
204,397
0
0
(491,618)
(32,353,370)
3,799,946
(29,045,042)
204,397
(3,661,235)
2,365,053
2,180,241
Capital Contributions-local government
Transfer in
Transfer out
Contributions from developers and others
4,574,732
0
(5,454,761)
0
0
0
0
1,466,171
0
90
(2,737,000)
0
4,574,732
90
(8,191,761)
1,466,171
Change in net assets
(4,541,264)
3,831,224
(556,669)
(1,266,709)
TOTAL NET ASSETS
Beginning of year
Prior Period Adjustment
96,678,771
1,472,386
410,546,179
0
5,165,150
0
512,390,100
1,472,386
6,693,786
0
98,151,157
$93,609,893
410,546,179
$414,377,403
5,165,150
$4,608,481
513,862,486
$512,595,777
6,693,786
$6,331,511
Cost of sales and service
Depreciation and amortization
TOTAL OPERATING EXPENSES
Operating income (loss)
$17,793,395
0
0
273,996
15,752
6,132
0
18,089,275
15,266,758
5,992,134
21,258,892
(3,169,617)
$28,728,922
0
0
0
778,476
0
0
29,507,398
30,074,070
0
30,074,070
(566,672)
NON-OPERATING REVENUES (EXPENSES)
Tax revenue
Payment-in-lieu of taxes
Interest earnings
Interest expense
Other
TOTAL NON-OPERATING
REVENUES (EXPENSES)
Income (loss) before contributions
and transfers
Beginning of year, as restated
End of year
The notes to the financial statements are an integral part of this statement.
21
884,059
(362,275)
0
0
0
0
(362,275)
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
continued
For the Year Ended December 31, 2008
Sewer
System
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
Payments to suppliers
Payments to employees
NET CASH FLOW FROM OPERATING
ACTIVITIES
CASH FLOW FROM NON-CAPITAL
FINANCING ACTIVITIES
Receipts from taxes
Transfers out
Transfers in
Payment -in-lieu of taxes
NET CASH FLOW FROM NON-CAPITAL
FINANCING ACTIVITIES
Business-type Activities - Enterprise Funds
NonMajor
Totals
BPU
Business-type
2008
$17,974,320
(6,209,819)
(7,593,683)
$278,212,885
(158,164,459)
(57,533,076)
$5,848,278
(1,633,317)
(4,890,664)
(675,703)
$302,035,483
(166,007,595)
(70,017,423)
66,010,465
Governmental
Activities Internal Service
$29,498,025
0
(27,695,833)
4,170,818
62,515,350
1,802,192
0
(5,454,761)
0
0
0
0
0
(17,397,535)
3,944,014
90
(2,737,000)
0
3,944,014
(5,454,671)
(2,737,000)
(17,397,535)
0
0
0
0
(5,454,761)
(17,397,535)
1,207,104
(21,645,192)
0
(1,986,342)
0
(946,688)
5,949,208
(1,723,314)
0
0
0
7,486
0
0
(10,941,027)
0
(22,184,498)
0
(28,394,128)
(1,550,395)
(732,142)
(2,643,467)
0
831,250
(21,523)
(200,000)
(352,215)
(250,585)
0
(342,879)
0
0
0
0
0
0
(13,127,369)
(352,215)
(23,381,771)
5,949,208
(30,460,321)
(1,550,395)
(732,142)
(2,643,467)
7,486
831,250
(21,523)
0
0
0
0
0
0
0
0
0
0
0
1,300,350
(65,635,930)
(1,145,679)
(65,481,259)
0
317,849
0
4,209,048
(56,162,693)
4,684,129
(56,162,693)
204,397
0
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Principal paid on bonds
Principal paid on capital lease
Interest paid on bonds and capital leases
Proceeds from bonds
Acquisition of plant, property and equipment
Payments on capital leases
Acquisition of intangible assets
Accounts payable related to capital activities
Special assessment taxes
Increase in capital lease obligation
Increase in debt issue cost
NET CASH FLOW FROM CAPITAL
RELATED FINANCING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments
Additions to investments
Proceeds from maturity or
sale of investments
NET CASH FLOW FROM
INVESTING ACTIVITIES
157,232
0
0
73,838,961
0
73,838,961
0
317,849
21,885,316
157,232
22,360,397
204,397
334,256
1,367,201
(457,046)
1,244,411
2,006,589
CASH AND CASH EQUIVALENTS
Beginning of year
End of year
6,585,333
$6,919,589
15,390,177
$16,757,378
3,754,529
$3,297,483
25,730,039
$26,974,450
12,732,969
$14,739,558
Cash and temporary investments
Cash and cash equivalents,reported as restricted cash
$1,544,519
5,375,070
$6,890,820
9,866,558
$3,244,420
53,063
$11,679,759
$15,294,691
$3,024,512
$11,715,046
$6,919,589
$16,757,378
$3,297,483
$26,974,450
$14,739,558
NET INCREASE (DECREASE) IN
CASH AND INVESTMENTS
The notes to the financial statements are an integral part of this statement.
22
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS - continued
For the Year Ended December 31, 2008
Sewer
System
RECONCILIATION OF OPERATING INCOME TO
CASH FLOWS FROM OPERATING ACTIVITIES
Operating Income
Adjustments to reconcile operating income
to cash flow from operating activities
Depreciation and amortization
Loss on disposal
Changes in assets and liabilities
Accounts receivable
Inventories and prepaid assets
Accrued wages and expenses
Accounts payable
Accrued vacation and sick pay
Claims incurred but not reported
Due to others
Due to / from other funds
Deferred purchase power
OPEB liability
Other non-current assets
NET CASH FROM OPERATING ACTIVITIES
SUPPLEMENTAL DISCLOSURE OF NONCASH
CAPITAL AND RELATED FINANCING ACTIVITIES
Capital contributions-local government
Property, plant and equipment acquired
with capital leases
Business-type Activities - Enterprise Funds
Nonmajor
Totals
BPU
Business-type
2008
($3,169,617)
$34,718,423
($1,619,705)
$29,929,101
($566,672)
0
0
5,992,134
0
31,291,634
0
542,597
51,336
37,826,365
51,336
(114,955)
0
(33,246)
744,722
146,881
0
(610)
0
0
605,509
(4,075,042)
(2,838,054)
(1,547,762)
9,883,650
0
0
1,972,953
0
(6,971,156)
0
(181,134)
0
43,231
28,560
46,055
0
(13,588)
67,838
0
359,107
(4,371,131)
(2,838,054)
(1,537,777)
10,656,932
192,936
0
1,958,755
67,838
(6,971,156)
964,616
0
$4,170,818
80,704
$62,515,350
4,574,732
1,466,171
65,455
0
The notes to the financial statements are an integral part of this statement.
23
0
($675,703)
Governmental
Activities Internal Service
(9,488)
0
0
10,857
0
1,870,000
497,495
0
0
0
80,704
$66,010,465
0
$1,802,192
0
6,040,903
0
224,560
290,015
0
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
STATEMENT OF FIDUCIARY NET ASSETS
FIDUCIARY FUNDS
December 31, 2008
Agency
Funds
ASSETS
Cash and investments
Accounts receivable
Due from other funds
TOTAL ASSETS
$108,141,439
206,141
799
$108,348,379
LIABILITIES
Accounts payable
Due to others
Due to other governments
TOTAL LIABILITIES
$2,842,376
535,597
104,970,406
$108,348,379
The notes to the financial statements are an integral part of this statement.
24
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2008
INDEX
Page
I.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -------------------------------------------------- 27
A.
REPORTING ENTITY ----------------------------------------------------------------------------------------------- 27
B.
GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS --------------------------------------------------- 27
C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING AND FINANCIAL STATEMENT PRESENTATION -------- 27
D. ASSETS, LIABILITIES AND NET ASSETS OR EQUITY ----------------------------------------------------------- 29
1. Deposits and investments -------------------------------------------------------------------------------- 29
2. Receivables and payables ------------------------------------------------------------------------------- 30
3. Inventories and prepaid Items -------------------------------------------------------------------------- 31
4. Restricted assets ------------------------------------------------------------------------------------------- 31
5. Capital assets ----------------------------------------------------------------------------------------------- 31
6. Compensated absences ---------------------------------------------------------------------------------- 32
7. Long-term obligations ------------------------------------------------------------------------------------- 32
8. Fund equity -------------------------------------------------------------------------------------------------- 33
9. Payment-in-lieu of taxes (PILOT) ---------------------------------------------------------------------- 33
10. Pending Governmental Accounting Standards Board statements ----------------------------- 33
II.
STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY ------------------------------------------------ 34
A.
BUDGETARY INFORMATION--------------------------------------------------------------------------------------- 34
B.
BUDGET/GAAP RECONCILIATION ------------------------------------------------------------------------------ 35
C. DEFICIT FUND EQUITY--------------------------------------------------------------------------------------------- 35
III. DETAILED NOTES ON ALL FUNDS ----------------------------------------------------------------------------- 36
A. DEPOSITS AND INVESTMENTS ----------------------------------------------------------------------------------- 36
B. CAPITAL ASSETS--------------------------------------------------------------------------------------------------------------- 39
C. INTERFUND RECEIVABLES AND PAYABLES AND TRANSFERS ------------------------------------------------ 41
D. LEASES -------------------------------------------------------------------------------------------------------------- 42
E.
TEMPORARY NOTES ---------------------------------------------------------------------------------------------- 43
F.
LONG-TERM DEBT ------------------------------------------------------------------------------------------------- 43
G. NON-OBLIGATORY DEBT ----------------------------------------------------------------------------------------- 49
H. LANDFILL CLOSURE AND POSTCLOSURE CARE -------------------------------------------------------------- 50
I.
RESTRICTED ASSETS --------------------------------------------------------------------------------------------- 50
IV. OTHER INFORMATION --------------------------------------------------------------------------------------------- 50
A.
RISK MANAGEMENT ----------------------------------------------------------------------------------------------- 50
B.
COMMITMENTS AND CONTINGENT LIABILITIES ---------------------------------------------------------------- 51
25
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 2008
INDEX
Page
C. JOINTLY GOVERNED ORGANIZATION ---------------------------------------------------------------------------- 53
D. EMPLOYEE RETIREMENT SYSTEMS AND PENSION PLANS --------------------------------------------------- 54
E.
OTHER POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS ------------------------------------------- 57
F.
SUBSEQUENT EVENTS -------------------------------------------------------------------------------------------- 60
26
I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting entity
The Unified Government of Wyandotte County/Kansas City, Kansas (the Unified Government) is
organized under the laws of the State of Kansas and is governed by an elected eleven-member board.
The Unified Government was created October 1, 1997, based on a citizen vote to consolidate the
operations of the City of Kansas City, Kansas and Wyandotte County. As of December 31, 2008, there
were no component units for which the Unified Government is considered to be financially accountable.
Under Charter Ordinance of the Unified Government of Wyandotte County, Kansas City, Kansas
(the Unified Government), pursuant to the Unified Government’s constitutional home rule, the BPU is
an administrative agency of the Unified Government and, as such, is a part of the Unified
Government’s primary government. However, the BPU’s operational and administrative control is under
a six-member elected board of directors (the Board).
B. Government-wide and fund financial statements
The government-wide financial statements (i.e., the statement of net assets and the statement of
activities) report information on all of the nonfiduciary activities of the primary government. For the
most part, the effect of interfund activity has been removed from these statements. Governmental
activities, which normally are supported by taxes and intergovernmental revenues, are reported
separately from business-type activities, which rely to a significant extent on fees and charges for
support. Likewise, the primary government is reported separately from certain legally separate
component units for which the primary government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given function or
segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a
specific function or segment. Program revenues include: charges to customers or applicants who
purchase, use or directly benefit from goods, services, or privileges provided by a given function or
segment; and grants and contributions that are restricted to meeting the operational or capital
requirements of a particular function or segment. Taxes and other items not properly included among
program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate columns
in the fund financial statements.
C. Measurement focus, basis of accounting and financial statement presentation
The government-wide financial statements are reported using the economic resources measurement
focus and the accrual basis of accounting, as are the proprietary funds and fiduciary funds financial
statements, except for agency funds, which have no measurement focus. Revenues are recorded
when earned and expenses are recorded when a liability is incurred, regardless of the timing of related
cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants
and similar items are recognized as revenue as soon as all eligibility requirements imposed by the
provider have been met.
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon
as they are both measurable and available. Revenues are considered to be available when they are
collectible within the current period or soon enough therafter to pay liabilities of the current period. For
27
this purpose, the government considers revenues to be available if they are collected within 60 days of
the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as
under accrual accounting. However, debt service expenditures, as well as expenditures related to
compensated absences and claims and judgments, are recorded only when payment is due.
Franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be
susceptible to accrual and thus have been recognized as revenue of the current fiscal period. Only the
portion of special assessments receivable due within the current fiscal period is considered to be
susceptible to accrual as revenue of the current period. All other revenue items are considered to be
measurable and available only when cash is received by the government.
Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been
incurred and all other grant requirements have been met. Unrestricted aid is reported as revenue in
the fiscal year during which the entitlement is received.
The Unified Government reports the following major governmental funds:
The General Fund is the Unified Government's primary operating fund. It accounts for all financial
resources of the general government, except those required to be accounted for in another fund.
The Capital Projects Fund accounts for the acquisition of capital assets or construction of major capital
projects not being financed by proprietary funds.
The Unified Government reports the following major proprietary funds:
The Sewer System Fund provides financing for water pollution control and is responsible for day-to-day
and future operations, routing system maintenance and payment on revenue bonds.
The Board of Public Utilities (BPU) is an administrative agency of the Unified Government. The BPU
operates and maintains the water and electric utilities owned by the Unified Government.
Additionally, the Unified Government reports the following fund types:
The Internal Service Funds account for workers’ compensation reserves, health insurance reserves,
and cafeteria plan reserves that provide services to other departments on a cost-reimbursement basis.
The Agency Funds are custodial in nature and do not present results of operations or have a
measurement focus. Agency funds are accounted for using the accrual basis of accounting. These
funds are used to report resources held by the Unified Government in a custodial capacity for tax
collection and related disbursements to other governments, as well as amounts held in a fiduciary
capacity for remittance to individuals, private organizations, or other organizations.
Private-sector standards of accounting and financial reporting issued prior to December 1, 1989 are
followed in both the government-wide and proprietary fund financial statements to the extent that those
standards do not conflict with or contradict guidance of the Governmental Accounting Standards
Board. Governments also have the option of following subsequent private-sector guidance for their
business-type activities and enterprise funds, subject to this same limitation. The Unified Government,
including the BPU, has not elected to follow subsequent private – sector guidance.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are payment-in-lieu of taxes and other charges
between the government’s enterprise funds and various other functions of the government. Elimination
of these charges would distort the direct costs and program revenues reported for the various functions
concerned.
28
Amounts reported as program revenues include: charges to customers or applicants for goods,
services, or privileges provided; operating grants and contributions; and capital grants and
contributions, including special assessments. Internally dedicated resources are reported as general
revenues rather than as program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund’s principal ongoing operations. Operating expenses for enterprise
funds and internal service funds include the cost of sales and services administrative expenses, and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported as
non-operating revenues and expenses.
Estimates. The preparation of financial statements in conformity with accounting principles generally
accepted in the United States of America require management to make estimates and assumptions
that affect the reported amounts of certain assets, liabilities, revenues, expenditures, expenses and
other disclosures. Accordingly, actual results could differ from those estimates.
D. Assets, liabilities and net assets or equity
1.
Deposits and investments
The Unified Government maintains a cash and investment pool that is available for use by all funds
except the BPU. The pool has the general characteristics of demand deposit accounts, in that each
fund may deposit additional cash at any time and also, effectively, may withdraw cash at any time
without prior notice or penalty. The pooled cash is invested to the extent available in authorized
investments. Each fund’s portion of the pool is displayed on their balance sheet as "Cash and
temporary investments." The balance sheet also includes two other accounts for restricted cash and
investments of the Unified Government. Restricted cash consists of assets held by trustees and
various reserves required by revenue bond ordinances. For purposes of the statements of cash flows,
the Unified Government considers all highly liquid investments with an original maturity of three months
or less to be cash equivalents.
State statutes authorize the Unified Government to invest in temporary notes of the Unified
Government, time deposits, United States Treasury notes, repurchase agreements, a municipal
investment pool established through the trust department of commercial banks which have offices in
Wyandotte County, and the Kansas Municipal Investment Pool. This pool is not an SEC registered
pool. The Pooled Money Investment Board (PMIB) provides the regulatory oversight for this pool. The
reported value of the pool is the same as the fair value of the pool shares. Investments are stated at
amortized cost which approximates fair value.
In addition to the preceding investments, state statutes authorize the Unified Government to invest
proceeds of bonds and temporary notes in direct U.S. government and agency obligations, time
deposits with banks located in Wyandotte County, FNMA, FHLB and FHLMC obligations, repurchase
agreements, investment agreements with financial institutions including broker/dealers whose
obligations are rated in one of the three highest rating categories by either Moody’s or Standard and
Poor’s, mutual funds whose portfolio consists entirely of obligations of the U.S. government, agencies,
FNMA, FHLB or FHLMC, and bonds issued by any municipality of the State of Kansas.
The Unified Government maintains compensating balances with its depository bank to offset charges
for check clearing and other services.
Interest income of the investment pool is allocated based on weekly fund balances to the debt service,
capital projects and enterprise funds with the balance allocated to the general fund.
29
Kansas statutes authorize the BPU, with certain restrictions, to invest in open accounts, time deposits,
certificates of deposit, and U.S. Treasury notes. All deposits with banks are collateralized at 102
percent of market value as required by BPU’s Cash and Investment Policy and State Statute, less
insured amounts.
2.
Receivables and payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the
end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of
interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All
other outstanding balances between funds are reported as “due to/from other funds.” Any residual
balances outstanding between the governmental activities and business-types activities are reported in
the government-wide financial statements as “internal balances.”
Property tax receivable. In accordance with State statutes, property taxes levied during the current
year are revenue sources to be used to finance the budget of the ensuing year. Taxes are assessed
on a calendar year basis and are levied and become a lien on the property on November 1 of each
year. The Unified Government Treasurer is the tax collection agent for all taxing entities within the
Unified Government. Property owners have the option of paying one-half or the full amount of the
taxes levied on or before December 20 during the year levied, with the balance to be paid on or before
May 10 of the ensuing year. State statutes prohibit the Unified Government Treasurer from distributing
taxes collected in the year levied prior to January 1 of the ensuing year. Consequently, for revenue
recognition purposes, the taxes levied during the current year are not due and receivable until the
ensuing year. At December 31, such taxes are a lien on the property and are recorded as taxes
receivable, net of anticipated delinquencies, with a corresponding amount recorded as deferred
revenue. The property tax receivable allowance is equal to 8.81% percent of outstanding property
taxes at December 31, 2008.
Sales tax receivable. The Unified Government has a 2.25% local sales tax collected by the State and
remitted to the Unified Government monthly. One-quarter of one percent is pledged for EMS
operations, and the remainder is pledged for operations. The accrued sales tax receivable represents
the sales tax collected by merchants at year-end.
Special assessments receivable. As required by State statutes, projects financed in part by special
assessments are financed through the issuance of general obligation bonds which are secured by the
full faith and credit of the Unified Government and are retired from the Unified Government bond and
interest fund. Further, State statutes permit levying additional general ad valorem property taxes in the
Unified Government bond and interest fund to finance delinquent special assessments receivable.
Consequently, special assessments receivable are accounted for within the Unified Government bond
and interest fund. Special assessment taxes are levied over a ten or fifteen year period, and the
annual installments are due and payable with annual ad valorem property taxes.
The Unified
Government may foreclose liens against property benefited by special assessments when delinquent
assessments are two years in arrears. At December 31, the special assessment taxes levied are a lien
on the property and are recorded as special assessments receivable in the bond and interest fund with
a corresponding amount recorded as deferred revenue.
BPU accounts receivable and revenue. The BPU utilizes cycle billing and accrues the amount of
revenues for sales unbilled at the end of each reporting period. An estimate is made for the provision
for uncollectible accounts based on an analysis of the aging of accounts receivable and historical writeoffs, net of recoveries. Additional amounts may be included based upon the credit risks of significant
parties. Allowances totaled $1,742,130 in fiscal year 2008.
30
3.
Inventories and prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government-wide and fund financial statements.
Inventories of governmental funds are recorded as expenditures during the year of purchase.
Inventories are valued at the lower of average cost or market.
Inventories:
Fuel
Material and supplies
Total
4.
$
$
15,655,174
22,151,006
37,806,180
Restricted assets
Certain proceeds of the Unified Government’s enterprise fund revenue bonds, as well as certain
resources set aside for their repayment, are classified as restricted assets on the balance sheet
because they are maintained in separate bank accounts and their use is limited by applicable bond
covenants. The BPU also requires certain resources of the utility system to be classified as restricted
assets. The “debt service reserve” account is used to segregate resources accumulated for principal
and interest payments on bonds. The “construction reserve” account is used to report resources set
aside for acquiring, constructing and installing capital improvements. The “improvement and
emergency” account is used to report resources set aside to finance major renewals, repairs and
replacement and extraordinary or unforeseen expenditures.
5.
Capital assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type
activities columns in the government-wide financial statements. Capital assets are defined by the
government as assets with an initial individual cost of more than $5,000 and an estimated useful life in
excess of one year. Such assets are recorded at historical cost or estimated historical cost if
purchased or constructed. Donated capital assets are recorded at their estimated fair market value at
the date of donation.
The cost of normal maintenance and repairs that do not add to the value of the asset or materially
extend the life of the asset are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest
incurred during the construction phase of capital assets of the Sewer System Fund is included as part
of the capitalized value of the asset constructed. For the BPU, interest costs incurred to finance
construction work-in-progress are also capitalized.
Property, plant and equipment of the primary government are depreciated using the straight-line
method over the following estimated useful lives:
Assets
Land Improvements
Machinery and equipment
Sewer lines
Street and bridge infrastructure
Structures and improvements
Governmental
Activities
6 to 10 years
Sewer System
6 to 20 years
50 years
40 years
20 to 40 years
Public Levee
30 years
3 to 15 years
10 to 30 years
31
Sunflower Hills
Golf Course
5 years
30 to 40 years
Treatment plants and other facilities
Other public domain infrastructure
33 years
10 to 30 years
Depreciation for the BPU is computed on a straight-line basis using the following composite rates:
Production plant
Transmission and distribution
General plant
1.67% to 4.00%
1.67% to 6.67%
2.27% to 10.0%
Capital assets are reviewed for impairment whenever events or changes in circumstances indicate that
the service utility of an asset has declined significantly and unexpectedly.
6.
Compensated absences
Unified Government of Wyandotte County/Kansas City, Kansas employees. The number of
vacation days awarded to a permanent, full-time employee is dependent upon the individual
employee's number of continuous years of service. The number of days of annual vacation range from
11 to 28 days for full-time regular employees, 15 to 30 days for command officers of the police and fire
departments, and 240 to 288 hours for fire officers on 24-hour shifts. Selected part-time employees
accrue one-half the number of hours accrued by full-time regular employees. Employees are not
eligible to use the earned time until one year of continuous service is completed. If certain conditions
are satisfied and if appropriate approval is received, an employee may carry over to the following year
earned and unused vacation time.
Permanent, full-time employees also earn and accumulate sick leave time at the rate of 10 hours for
each minimum month of service. Selected part-time employees accrue sick leave time at the rate of
one-half the full-time rate (5 hours) for each minimum month of service. Unused sick leave may be
carried over indefinitely. Payment of unused sick leave will be made upon separation of employment
based on a prorated formula. Based on attendance, employees may exchange up to five unused sick
days per year for current payment, depending upon the availability of funds.
In governmental fund financial statements, a liability is accrued when it has matured, for example, as a
result of employee resignations and retirements.
Proprietary fund types accrue vacation and sick pay as earned. The liabilities are based on current
salary costs and the vested portion of accumulated benefits.
BPU employees. Under the terms of the BPU’s personnel policy, employees are granted vacation and
sick leave in varying amounts. In the event of termination, an employee is paid for accumulated
vacation days. Employees may carry over a maximum of eighty hours for vacation hours earned after
1997. Sick leave can be accrued up to 1,760 hours. Employees who resign with at least fifteen years
of service are paid for 75 percent of accumulated sick leave. All employees are paid for accumulated
sick leave upon retirement or death.
The BPU accrues vacation and sick pay as earned. The liabilities are based on current salary costs
and the vested portion of accumulated benefits.
7.
Long-term obligations
In the government-wide financial statements, and proprietary fund types in the fund financial
statements, long-term obligations are reported as liabilities in the applicable governmental activities,
business-type activities, or proprietary fund type statement of net assets. Bond premiums and
discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the
effective interest method. Bonds payable are reported net of the applicable bond premium or discount.
32
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as
well as bond issuance costs, during the current period. The face amount of debt issued is reported as
other financing sources while discounts on debt issuances are reported as other financing uses.
Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt
service expenditures.
8.
Fund equity
In the fund financial statements, governmental funds report reservations of fund balance for amounts
that are not available for appropriation or are legally restricted by outside parties for use for a specific
purpose. Designations of fund balance represent tentative management plans that are subject to
change.
Reservations of fund balance. The fund balances of the governmental fund types include the
following reservations, which represent amounts that are not appropriable or are legally segregated for
a specific purpose:
Reserved for encumbrances - used to segregate a portion of fund balance legally restricted for
the future payment of outstanding encumbrances.
Reserved for alcohol diversion - used to segregate a portion of fund balance legally restricted for
special alcohol programs.
Designations of fund balance. The fund balances of the governmental fund types include the
following designations, which represents tentative management plans that are subject to change:
Designated for restricted sales taxes - used to segregate a portion of fund balance for local sales
tax pledged for capital improvements.
9.
Payment-in-lieu of taxes (PILOT)
The BPU is exempt from federal and state income taxes and local property taxes because it is an
administrative agency of the Unified Government. However, the BPU is required by a Charter
Ordinance to pay a percentage of gross operating revenues to the Unified Government. The Charter
Ordinance established a range of 5.0 to 15.0%. Currently, the payment-in-lieu of taxes is established
at 7.9%, which amounted to approximately $17,562,272 during 2008. The PILOT is collected by the
BPU through incorporation in the rates as a supplemental rate rider.
In addition to these payments, the BPU also contributes free services to the Unified Government, such
as street lighting, fire hydrant services, traffic signals, and collection of sewer and trash charges.
These service contributions approximated $13,924,380 or 5.4% of the BPU’s total revenue for 2008.
10. Pending Governmental Accounting Standards Board statements
GASB Statement No. 51, “Accounting and Financial Reporting for Intangible Assets,” was issued in
June 2007. This statement provides guidance on identifying, accounting for, and reporting intangible
assets. The new standard characterizes an intangible asset as an asset that lacks physical substance,
is nonfinancial in nature, and has an initial useful life extending beyond a single reporting period. It
further states that these assets should be classified as capital assets. The provisions of this statement
are effective for the Unified Government’s year ending December 31, 2011.
GASB Statement No. 53 “Accounting and Financial Reporting for Derivative Instruments” was issued in
June 2008. This statement is intended to improve how state and local governments report information
about derivative instruments, financial arrangements used by governments to manage specific risks or
33
make investments, in their financial statements. The statement specifically requires governments to
measure most derivative instruments at fair value in their financial statements. The guidance in this
statement also addresses hedge accounting requirements and is effective for the BPU for the year
ended December 31, 2010.
Management has not yet determined the effect on the financial statements of implementing the above
statements.
GASB Statement No. 54, “Fund Balance Reporting and Governmental Fund Type Definitions,” was
issued in February 2009. This statement establishes fund balance classifications that comprise a
hierarchy based primarily on the extent to which a government is bound to observe constraints
imposed upon the use of the resources reported in governmental funds. The objective is to enhance
the usefulness of fund balance information by providing clearer fund balance classifications that can be
more consistently applied and by clarifying the existing governmental fund type definitions. The
provisions of this statement are effective for the Unified Government’s year ending December 31,
2011.
II. STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A.
Budgetary information
State statutes require that an annual operating budget be legally adopted for the general fund, special
revenue funds, debt service funds and enterprise funds, (unless the fund is specifically exempted by
statute). Kansas statutes provide for the following sequence and timetable of the legal annual
operating budget:
Preparation of the budget for the succeeding calendar year on or before August 1st.
Publication in local newspaper of the proposed budget and notice of public hearing on the budget
on or before August 5th.
Public hearing on or before August 15th, but at least ten days after publication of notice of
hearing.
Adoption of the final budget on or before August 25th.
The Unified Government has the following levels of budget control:
The legal level of control is established at the fund level by State statutes, which also permits the
transfer of budgeted amounts from one object or purpose to another within the same fund.
The Unified Government further controls spending by requiring that no expenditures be
committed that would exceed the amount appropriated for the spending category (e.g., Personnel
Services, Contractual Services) without the department first obtaining approval.
As allowed by State statute, the governing body can increase the fund level expenditures by
amending the budget. An amendment may only be made for previously unbudgeted increases in
revenue other than ad valorem taxes. To do this, a notice of public hearing to amend the budget
must be published in the local newspaper. At least ten days after the publication, the hearing
may be held and the governing body may amend the budget at that time.
Budget comparison statements are presented for each budgeted fund showing the actual receipts and
expenditures compared to budgeted receipts and expenditures. Transfers to close funds can exceed
the amount budgeted for that object code. The Unified Government of Wyandotte County/Kansas City,
34
Kansas budget amounts presented in the statements that compare actual expenditures to the budget
are the amended amounts.
All legal operating budgets are prepared using the modified cash basis of accounting, modified further
by the encumbrance method of accounting. Revenues are recognized when cash is received.
Expenditures include disbursements, accounts payable and encumbrances. Encumbrances are
commitments for future payments and are supported by a document evidencing the commitment, such
as a purchase order or contract. All unencumbered appropriations (legal budget expenditure authority)
lapse at year-end, except for capital project funds appropriations that are carried forward until such
time as the project is completed or terminated. Encumbered appropriations are not reappropriated in
the ensuing year's budget but are carried forward until liquidated or canceled. Accordingly, the data
presented in the budgetary comparison statements differ from the data presented in the financial
statements prepared in accordance with accounting principles generally accepted in the United States
of America.
A legal operating budget is not required for the following Unified Government funds:
Capital Projects
Internal Service
Special Revenue:
Special Revenue:
Special Revenue:
Special Revenue:
Special Revenue:
Agency Funds
Auto License
Enhanced Enterprise Loans
Appraisal
Special Grants
Solid Waste Fund
Controls over spending in the above non-budgeted funds, which are not subject to the legal budget
requirements, are maintained by the review and internal appropriation process established by
management.
B. Budget/GAAP Reconciliation
As described in Note II.A. above, the actual data presented in the budgetary comparison statements
differ from the data reported in accordance with GAAP. The following schedule presents the
reconciliation between the different bases of reporting for the general fund:
Revenue and other sources:
GAAP basis revenues
Revenue adjustments
Cancellation of prior year encumbrances
Budgetary basis revenue
General Fund
$159,317,874
1,479,897
377,353
$161,175,124
Expenditures and other uses:
GAAP basis expenditures
Expenditure adjustments
Change in reserve for encumbrances
Cancellation of prior year encumbrances
Budgetary basis expenditures
$178,265,812
(5,415,631)
(325,423)
377,353
$172,902,111
C. Deficit fund equity
At December 31, 2008, the Capital Projects fund had a deficit fund balance of $61,480,986 The deficit
will be financed through the sale of future bonds. Additionally, the Workers’ Compensation fund had a
deficit of $6,075,194 which will be recovered from future internal charges to the Unified Government’s
35
other funds. The Community Development fund had a deficit fund balance of $186,434, which will be
recovered from future intergovernmental revenues.
III. DETAILED NOTES ON ALL FUNDS
A.
Deposits and investments
The Unified Government (excluding the BPU) has adopted a formal Cash Management and Investment
Policy. Primary objectives of investment activities are, in order of priority, safety, diversification,
liquidity, maturity, and return on investment. The standard of care to be used by investment officials
shall be the “prudent person standard” and shall be applied in the context of managing an overall
portfolio. This rule states “Investments shall be made with judgment and care, under circumstances
then prevailing, which persons of prudence, discretion and intelligence would exercise in the
management of their own affairs, not for speculation, but for investment, considering the probable
safety of their capital as well as the probable income to be derived.”
The BPU maintains a cash and investment program to pay for operating and capital requirements as
well as for debt service requirements. The investment program is comprised of deposits, repurchase
agreements, certificates of deposit, and U.S. Treasury securities. Other investments using U.S.
Agency and money market fund securities for the debt service program are managed by the bond
trustee. Nearly all maturities of securities were less than one year. At December 31, 2008, the bank
balance and certificates of deposit were $327,834, which was covered by federal depository insurance
and collateral held in safekeeping in the BPU’s name.
The BPU has an investment policy that regulates investments in securities that have objectives of
safety of principal, liquidity with all investments in U.S. dollars, and investment returns optimized within
the constraints of safety and liquidity. Eligible securities are specific to Kansas State Statutes and the
BPU’s bond indenture agreements.
All securities owned by BPU are in conformance with the
investment policy.
Custodial Credit Risk. Custodial credit risk is the risk that in the event of a bank failure or failure of the
investment counter-party, the Unified Government’s deposits may not be returned to it, or it will not be
able to recover the value of its investments or collateral securities that are in the possession of an
outside party. The Unified Government requires that deposits be fully collateralized at all times.
Acceptable collateral for deposits follows the provisions of state law. Peak period collateral
agreements are not permitted under the Unified Government’s policy. As of December 31, 2008, the
market value of assets pledged to the Unified Government as collateral exceeded amounts on deposit.
The Unified Government requires all security purchases be settled on a delivery versus payment basis
with an independent third-party custodian designated by the Unified Government. As of December 31,
2008, the Unified Government had $863,343 of investments in U.S. Treasury notes which were held by
the investment’s counterparty.
The BPU believes it has no custodial risk. All securities are registered in the name of the BPU and
held by a third-party safekeeping agent. Investments in money market mutal funds and the State of
Kansas Municipal Investment Pool are not exposed to custodial risk because their existence is not
evidenced by securities that exist in physical or book entry form.
Interest Rate Risk. Interest rate risk is the risk that the market rate value of securities in the portfolio
will fall due to changes in general interest rates. Through its investment policy, the Unified
Government manages this risk by structuring investments so that securities mature to meet cash flows
of the general operating fund, and by investing general operating funds primarily in shorter-term
securities. Additionally, the investment policy limits investments to a maximum stated maturity of four
years.
36
The BPU minimizes the risk of market value changes by structuring the investment portfolio so that
fixed income securities mature to meet cash requirements for debt service and other disbursement
requirements for ongoing operations and by keeping maturities short. The only investment securities
maturing beyond one year relate to securities required by the BPU’s office building lease, and this is a
fixed rate non-marketable repurchase agreement.
Credit Risk. Credit risk is the risk that the issuer or other counterparty to an investment will not fulfill its
obligations. Kansas law limits the types of investments that can be made. The Unified Government’s
investment policy does not impose any additional limitations. In accordance with the investment policy,
credit risk is minimized by limiting investments to the safest types of securities, by pre-qualifying
financial institutions, broker/dealers, intermediaries, and advisors with whom the Unified Government
will do business, and by diversifying the investment portfolio so that potential loss on individual
securities will be minimal. As of December 31, 2008, the securities underlying repurchase agreements
included U.S. Treasury Notes and U.S. agency obligations both directly and not directly guaranteed by
the U.S. government. The securities not directly guaranteed had a rating of P-1 / A-1+ by Moody’s
and Standard and Poor’s. Investments in interest-earning investment contracts are not rated.
The BPU manages credit risk by requiring all investments, including the use of any external investment
pools and money market mutual funds, be AAA rated or better by nationally recognized rating
agencies. All securities held by the BPU meet the credit quality objective.
Concentration of Credit Risk. The Unified Government investment policy limits the amount of
investments that can be placed with a single financial institution to no more than 60% of the total
investment portfolio. The following maximum limits, by investment type, are also established:
Investment Type
Certificates of deposit
U.S. Treasury bills or notes
U.S. Government agency obligations
Kansas Municipal Investment Pool
Repurchase agreements
Bank trust department municipal pools
Temporary notes or no-fund warrants
Maximum % of Portfolio
100%
100%
50%
50%
25%
25%
10%
At December 31, 2008, the Unified Government (excluding the BPU) had the following investments:
Investment Maturities (in Years)
Repurchase agreements
U.S. Treasury Notes
Certificates of Deposit
Subtotal general operating
portfolio
Assets held by trustee:
U.S. Treasuries
Interest-earning investment
contracts
Total Investments
0
0
0
More Than
10
$
0
0
0
20,000,000
0
0
17,066,248
0
0
0
6,162,773
0
1,290,073
0
4,872,700
$243,296,364
$217,133,591
$21,290,073
0
$4,872,700
Fair Value
$58,454,000
863,343
160,750,000
Less Than 1
$58,454,000
863,343
140,750,000
220,067,343
200,067,343
17,066,248
37
1-5
6-10
$
0
0
20,000,000
$
$
The BPU has a concentration of credit risk where it holds more than 5% of its investment portfolio in
any one security issuer other than U.S. Treasury securities and in investment pools. The following
U.S. Agency securities held in safekeeping by the BPU’s bond trustees are in excess of 5% of total
investments:
Issuer
FHLB
FNMA
FHLM
Rating
AAA
AAA
AAA
Amount
$ 4,835,130
3,139,364
2,642,333
% of total portfolio
16.79%
10.90
9.18
The fair market values, as determined by market prices, of the BPU’s investments at December 31,
2008 are as follows:
Investment maturities
Cash and CD’s
U.S. Treasury
Repo
US Agency
Mutual funds
Total Investments
Fair Value
$327,834
0
15,888,062
10,616,827
1,961,861
$28,794,584
Less Than 6
months
$327,834
0
15,888,062
8,626,659
1,961,861
$26,804,416
6-12 months
More Than 12 months
$0
0
0
1,990,168
0
$1,990,168
$
A reconciliation of cash and investments is as follows:
Cash on hand
Carrying amount of
deposits
Cash with others
Investments
Investments, assets
held by trustee
Total
Cash and temporary
investments
Restricted cash and
investment
Investments
Total
Unified Government
$
8,889
$
BPU
0
$
TOTAL
8,889
4,437,746
327,834
4,765,580
1,968,253
220,067,343
23,229,021
0
28,466,750
0
1,968,253
248,534,093
23,229,021
$249,711,252
$28,794,584
$278,505,836
Unified Government
$208,817,743
BPU
$11,837,709
TOTAL
$220,655,452
40,893,509
4,919,669
45,813,178
0
$249,711,252
12,037,206
$28,794,584
12,037,206
$278,505,836
38
$0
0
0
0
0
0
B. Capital Assets
Capital asset activity for the year ended December 31, 2008 was as follows:
Prior Period Adjustment. During 2008, certain costs related to capital projects were
identified as having been expensed in prior years when they should have been recorded
with capital assets. This error was corrected in 2008, resulting in a net increase to net
assets of the Sewer fund of $1,472,386.
39
Capital assets, not being depreciated:
Land
Sewer-Construction in progress
BPU-Construction in progress
Total capital assets, not being
depreciated
$1,981,135
16,282,858
64,726,401
$0
1,472,386
0
$0
5,838,597
28,243,295
$0
7,359,127
42,108,675
$1,981,135
16,234,714
50,861,021
82,990,394
1,472,386
34,081,892
49,467,802
69,076,870
8,069,852
3,691,240
136,304,038
56,866,559
36,213,160
1,177,964,041
1,419,108,890
0
0
0
0
0
0
0
0
0
7,427,621
0
1,201,727
42,936,730
51,566,078
0
0
0
0
478,233
1,261,917
1,740,150
8,069,852
3,691,240
143,731,659
56,866,559
36,936,654
1,219,638,854
1,468,934,818
Less accumulated depreciation for:
Buildings and improvements
Improvements other than buildings
Sewer lines
Treatment plants and facilities
Machinery and equipment
BPU Plant and equipment
Total accumulated depreciation
4,058,283
1,706,276
54,808,579
40,158,852
34,831,804
548,704,848
684,268,642
0
0
0
0
0
0
0
219,337
82,541
2,726,081
1,723,229
1,783,543
29,040,346
35,575,077
0
0
0
0
319,444
1,261,917
1,581,361
4,277,620
1,788,817
57,534,660
41,882,081
36,295,903
576,483,277
718,262,358
Total capital assets, being
depreciated, net
734,840,248
0
15,991,001
158,789
750,672,460
$817,830,642
$1,472,386
$50,072,893
$49,626,591
$819,749,330
Capital assets, being depreciated:
Buildings and improvements
Improvements other than buildings
Sewer lines
Treatment plants and facilities
Machinery and equipment
BPU Plant and equipment
Total capital assets, being depreciated
Business-type activities capital
assets, net
Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities:
General government
Health and Welfare
Public Safety
Highways and streets, including depreciation
of general infrastructure assets
Planning and development
Culture and recreation
Total depreciation expense – governmental activities
Business-type activities:
Sewer
Public Levee
Sunflower Hills Golf Course
EMS
BPU
Total depreciation expense – business-type activities
40
$ 2,342,272
160,675
3,715,170
12,397,622
27,981
398,129
$ 19,041,849
$ 5,992,134
204,687
161,391
176,519
29,040,346
$ 35,575,077
C. Interfund receivables and payables and transfers
The composition of interfund balances as of December 31, 2008, is as follows:
Interfund receivables and payables:
General
Interfund
Interfund
Receivables
Payables
$1,354,082
$127,276
0
810
147,172
726,920
0
89,943
Capital Projects
Nonmajor governmental funds
Sewer enterprise fund
Nonmajor enterprise funds
5,824
79,326
0
483,602
799
0
$1,507,877
$1,507,877
Internal service funds
Fiduciary funds
Total
Interfund balances result from the time lag between the dates that (1) interfund goods and services are
provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system,
and (3) payments between funds are made. The interfund payables due from certain nonmajor
governmental funds include amounts owed to the General Fund for the reimbursement of certain
indirect costs.
The composition of interfund transfers for the year ended December 31, 2008, is as follows:
Transfers In:
Transfers Out:
General
Capital
Projects
General
$
0
$
0
NonMajor
Governmental
NonMajor
Enterprise
$
$
2,579
0
Total
$
2,579
Capital Projects
3,600,000
0
996,953
0
4,596,953
Nonmajor Governmental
2,137,570
5,152,084
29,040,923
90
36,330,667
0
5,454,761
0
0
5,454,761
2,737,000
0
0
0
2,737,000
$8,474,570
$10,606,845
$30,040,455
90
$49,121,960
Sewer
Nonmajor Enterprise fund
$
Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them
to the fund that statute or budget requires to expend them, (2) move receipts restricted to debt services
from the funds collecting the receipts to the debt service fund as debt service payments become due,
and (3) use unrestricted revenues collected in the general fund to finance various programs accounted
for in other funds in accordance with budgetary authorizations.
41
D. Leases
Operating Leases
The Public Levee leases facilities and land to various companies in the Fairfax Industrial District.
These leases are for varying lengths from one month to 30 years, and require the payment of minimum
annual rentals. Property leased under these agreements includes buildings and improvements with a
cost of $7,404,852 and accumulated depreciation of $3,734,995 at December 31, 2008. The following
is a schedule of future minimum rentals to be received on non-cancelable operating leases as of
December 31, 2008:
Year ending December 31,
2009
2010
2011
2012
2013
Total
$
923,966
345,747
86,925
56,499
49,551
$
1,462,688
Capital Leases
The Unified Government has equipment under various capital leases. To account for financing leases,
the Unified Government charges payments made during the fiscal period as debt service in
governmental funds. In the year that the asset is received, the Unified Government records the
present value of future lease payments as a capital outlay expenditure and as an offsetting other
financing source. The present value of payments due in future periods is shown as a liability in longterm debt.
The BPU entered into lease-purchase agreements for customer billing system software and a power
plant coal dozer that expire at various dates during the next year.
Assets acquired under capital lease consist of the following:
Governmental
Activities
Building and
improvements
Plant and equipment
Machinery and
equipment
Computer equipment
$ 6,500,000
0
18,664,691
0
$ 25,164,691
Sewer
$
$
0
0
65,455
0
65,455
EMS
$
$
Sunflower Hills Golf
Course
0
0
1,922,244
0
1,922,244
$
0
0
$
175,000
0
175,000
BPU
$
0
908,411
190,516
0
$ 1,098,927
Amortization of leased assets is included with depreciation expense on the Statement of Activities.
The future minimum lease obligation and the net present value of these minimum lease payments as of
December 31, 2008, were as follows:
42
Governmental
Activities
2009
$ 5,020,137
307,625
Business-type
Activities
Sunflower
Hills Golf
Course
$ 60,238
2010
3,995,951
13,976
240,231
0
302,804
2011
3,764,403
13,976
82,211
0
302,804
2012
2,476,772
13,976
72,779
0
75,700
2013
1,903,322
13,967
0
0
0
2014-2018
4,735,230
0
0
0
0
Year ended December 31,
Sewer
2019-2023
Total minimum lease payments
Less: Amount representing interest
Present value of minimum lease payments
E.
$
EMS
13,976
$
BPU
$
417,619
2,656,021
0
0
0
0
24,551,836
69,871
702,846
60,238
1,098,927
(52,717)
___(2,331)
(80,006)
650,129
$
(4,416)
(4,746,597)
$
$ 19,805,239
65,455
$
57,907 $
1,018,921
Temporary Notes
Kansas law permits the issuance of temporary notes to finance certain capital improvement projects
which will be refinanced with general obligation bonds. Prior to the issuance of the temporary notes,
the governing body must take the necessary legal steps to authorize the issuance of general obligation
bonds. Temporary notes issued may not exceed the aggregate amount of bonds authorized, are
interest bearing, and have a maturity date not later than four years from the date of issuance. At
December 31, 2008, the Unified Government had $120,336,799 outstanding in temporary notes.
All temporary notes at December 31, 2008, have a maturity of no later than March 1, 2010 and have
interest rates ranging from 2.25% to 5.0%.
Temporary note activity for the year ended December 31, 2008 was as follows:
Outstanding
Jan. 1, 2008
$ 114,495,000
F.
Issued
$ 130,036,799
Redeemed
$(124,195,000)
Outstanding
Dec, 31, 2008
$ 120,336,799
Long-term Debt
Summary of Long-Term Debt. The following is a summary of changes in long-term debt of the
Unified Government for the year ended December 31, 2008:
43
Governmental activities:
General Obligation:
General obligation bonds
Outstanding
Jan 1, 2008
$118,060,852
Additions
Deletions
$ 29,205,239 $ 17,960,768
Outstanding
Dec 31, 2008
$129,305,323
Due Within
1 year
$ 14,502,021
Tax Increment Financed GO Bonds
4,981,396
0
1,992,016
2,989,380
Unamortized premium
3,636,394
378,647
552,104
3,462,937
(274,456)
(417,980)
1,431,389
29,656,246
35,179,385
1,400,000
0
0
207,261
8,524,653
730,993
0
(13,569)
(80,018)
72,303
2,128,635
16,105,140
440,000
(260,887)
(337,962)
1,566,347
36,052,264
19,805,238
960,000
0
0
0
88,942
1,771,847
4,131,672
960,000
325,566
12,387,478
0
0
206,366,270
38,200
15,243,640
566,811
1,350,000
56,245,444
48,274
3,846,290
0
0
43,051,943
315,492
23,784,828
566,811
1,350,000
219,559,771
48,500
0
566,811
550,000
22,877,669
Limited Obligation:
Certificates of participation
Section 108 Loan
Transportation Development Bonds
Sales tax obligation bonds
Total-Limited obligation
Total
0
4,073,000
19,415,000
75,131,738
98,619,738
$304,986,008
8,200,000
0
2,000,000
0
_10,200,000
$66,445,444
0
236,000
620,000
10,817,632
11,673,632
$54,725,575
8,200,000
3,837,000
20,795,000
64,314,106
97,146,106
$316,705,877
0
253,000
480,000
625,187
1,358,187
$ 24,235,856
Business-type activities:
Outstanding
Jan. 1, 2008
Additions
Deletions
Outstanding
Dec 31, 2008
Due Within
1 year
$ 16,147,752
943,126
$5,454,761 $
290,015
687,216
459,649
$ 20,915,297
773,492
Unamortized discount
Deferred refunding
Accreted interest on bonds
Compensated absences
Capital leases
Claims and judgments
Unfunded pension obligation
OPEB Liability
Arbitrage Liability
Landfill closure/post-closure
Total-General obligation
General obligation bonds
Capital leases
Sewer System State Revolving
Loan
Compensated Absences
OPEB Liability
Subtotal
BPU revenue bonds
Capital leases
Interest Accreted
Unamortized discount and
loss on refunding
Unamortized premium
State Revolving Loan
Compensated Absences
OPEB Liability
Subtotal
Total
257,876
$
900,123
312,264
14,820,947
1,730,570
1,291,420
34,933,815
494,447
306,502
1,329,444
7,875,169
1,499,126
113,569
364,828
3,016,954
13,816,268
1,923,503
2,256,036
39,684,596
1,353,001
94,534
0
2,659,922
323,001,990
1,738,066
14,222,440
0
831,250
0
9,958,765
1,550,395
4,079,025
313,043,225
1,018,921
10,143,415
6,736,709
368,879
0
(1,962,482)
3,415,052
23,690,167
0
0
0
(499,480)
147,806
982,262
(1,463,002)
3,267,246
22,707,905
6,950,000
1,600,000
1,791,000
6,759,000
0
0
1,014,400
1,600,000
3,184,481
2,731,455
5,615,731
20,747,228
$ 13,490,900 $ 23,764,182
1,804,487
357,281,197
$396,965,793
0
9,719,988
$ 12,379,910
1,351,461
372,406,694
$407,340,509
For the governmental activities, compensated absences, claims and judgments, the unfunded pension
obligation, and the OPEB liability are generally liquidated by the general fund. Landfill closure and
post closure care costs are expected to be liquidated by the Solid Waste Fund.
44
Special Assessment and General Obligation Bonds. The remaining debt service requirements for
general obligation and special assessment bonds will be paid from the respective bond and interest
funds with future property tax revenues and special assessment taxes.
At December 31, 2008, the bonds outstanding for the Unified Government consisted of the following:
Amount of
Original Issue
$ 23,605,000
38,095,000
30,620,000
39,685,000
16,805,000
34,660,000
Description and Purpose
2002 GO Bonds
2004 GO Bonds
2005 GO Bonds
2006 GO Bonds
2007 GO Bonds
2008 GO Bonds
Total
Range of
Final Maturity
Dates
2003-2022
2004-2018
2006-2014
2006-2025
2007-2027
2008-2028
Range of
Interest Rates
2.00-4.50%
2.00-5.00%
4.00-5.00%
4.00-5.50%
4.00-5.50%
3.50-7.00%
$ 203,420,000
Amount
Outstanding
Dec 31, 2008
$ 17,335,000
34,450,000
15,685,000
34,780,000
16,300,000
34,660,000
$ 153,210,000
Annual debt service requirements to maturity for bonds outstanding of the Unified Government are as
follows:
Governmental Activities
Year
2009
2010
2011
2012
2013
2014-2018
2019-2023
2024-2028
Total
Principal
$ 14,759,897
15,123,699
9,394,383
10,256,867
10,200,095
37,075,154
21,835,861
13,648,747
$132,294,703
Interest
$ 5,714,493
5,163,643
4,483,220
4,099,420
3,669,676
12,479,291
6,196,545
1,537,962
$ 43,344,250
Business-Type Activities
Principal
$
900,123
896,301
1,040,617
1,083,133
1,119,905
6,634,846
5,964,139
3,276,233
$20,915,297
Interest
$ 1,306,409
1,263,059
1,192,874
1,119,325
1,043,109
3,898,619
1,819,457
480,748
$12,123,600
Section 108 Loan. During 2000, the Unified Government entered into a loan agreement with the U.S.
Department of Housing and Urban Development (HUD) for funding of $6,040,000 for the construction
of the new downtown hotel project. The Unified Government entered into a loan agreement with KCK
Hotel Group, L.L.C. in February 2001, with the repayment terms of the agreement designed to cover
principal and interest owed by the Unified Government on the Section 108 loan.
Claims and Judgments. Various legal actions and claims against the Unified Government presently
pending involve: personal injury (including workers' compensation claims), alleged discriminatory
personnel practices, property damages, civil rights complaints and other miscellaneous claims. The
Unified Government generally follows the practice of recording liabilities resulting from claims and legal
actions only when it is probable that a liability has been incurred and the amount can be reasonably
estimated.
Unfunded Pension Obligation.
explanation.
Reference Note IV.F. "Unified Government Plan" for further
The following schedule represents the annual payments required for Claims and Judgments and the
Unfunded Pension Obligation and the Section 108 Loan:
45
Year ended December 31,
2009
2010
2011
2012
2013
2014-2018
2019-2023
Total
Claims and
Unfunded Pension
Judgments
Obligation
$ 960,000
$ 48,500
0
44,895
0
41,752
0
0
0
________0
$ 960,000
$
38,829
36,112
105,404
0
315,492
Section 108 Loan
Principal
$ 253,000
270,000
289,000
Interest
$ 296,923
278,712
258,602
310,000
331,000
2,039,0000
345,000
$ 3,837,000
236,933
213,224
641,320
27,455
$ 1,953,169
Arbitrage Liability. In 1986, Federal law changed, making it illegal for an entity to issue tax-exempt
debt, reinvest those proceeds in a tax-deductible instrument, and make an arbitrage profit on the
differential in interest rates. A calculation was created which established the methodology for
determining if the tax exempt debt proceeds were invested to yield a profit. If a profit exists, all of that
profit must be paid to the U.S. Treasury. The Unified Government has bonds and temporary notes
subject to arbitrage, and has recorded a liability of $566,811 as the estimate of its liability at December
31, 2008. Actual payments could differ from the estimate.
Sales Tax Limited Obligation Bonds. In March 1998, the Unified Government established the Prairie
Delaware Redevelopment District. The District was created for development of a major tourism area,
including the Kansas International Speedway. In connection with various projects in this District, the
Unified Government has issued Sales Tax Limited Obligation Revenue Bonds (STAR bonds). Pursuant
to issuance of the STAR bonds, the Unified Government and the State of Kansas have entered into a
Redevelopment District Tax Distribution Agreement. The agreement provides that the principal of,
accreted value, and interest on the STAR bonds will be paid proportionally by the Unified Government
and the State of Kansas, based on each entity’s respective share of sales taxes generated within the
District. The Unified Government’s proportional share is approximately 28%. Therefore, 28% of the
outstanding obligation on each STAR bond issue has been recorded with the Unified Government’s
long term debt. This proportional share may change in the future if the sales taxes assessed by the
local or state governments are modified. The Unified Government’s proportional share of principal and
interest paid for the current year and sales tax revenues received were $14,303,279 and $12,758,814,
respectively.
These bonds are special, limited obligations of the Unified Government, payable solely from revenues
generated within the Redevelopment District. The bonds do not constitute a pledge of the full faith and
credit of the Unified Government, and do not obligate the Unified Government to levy any form of
taxation or to make any appropriation for their payment.
For the 1999 KISC and 2001 Project Area B bonds listed below, the Unified Government may, but is
not obligated to, appropriate local sales tax from outside the District to the extent that sales tax
collections from the District are unavailable or insufficient for annual debt service requirements. For
the other issues listed below, there is no such appropriation clause in the bond ordinances.
46
Description and Purpose
1999 KISC bonds
2001 Project Area B bonds
2002 Subordinate KISC bonds
2004 Refunding
st
2005C 1 Lien Turbo Bonds
nd
2005 2 Lien Turbo Bonds
Total
Amount of
Original
Issue*
$ 6,804,116
8,026,200
1,769,600
1,528,800
4,825,800
48,727,000
$ 71,681,516
Range of
Final Maturity
Dates
2007-2027
2007-2020
2003-2022
2007-2020
2013
2014-2020
Range of
Interest
Rates
4.20-5.25%
4.00-5.10%
5.00-8.00%
3.25-5.54%
3.85%
4.75-5.00%
Amount
Outstanding
Dec 31, 2008
$ 6,541,706
6,242,600
798,000
1,421,000
583,800
48,727,000
$ 64,314,106
* Amount includes only the estimated 28% of the total bond issue which will be repaid through local sales taxes generated
within the redevelopment district.
Annual debt service requirements to maturity for these bonds are as follows:
Year ended December 31,
2009
2010
2011
2012
2013
2014-2018
2019-2023
Principal
$
625,187
763,268
794,828
827,149
1,444,549
37,246,652
20,202,687
Interest
$ 3,147,342
3,132,016
3,111,063
3,090,574
3,069,060
11,958,439
3,276,472
2024-2027
Total
2,409,786
$ 64,314,106
2,406,153
$ 33,191,119
The 2005 bonds have “Turbo Redemption” provisions. Pledged tax revenues received in excess of
amounts required for mandatory debt service payments or for various reserve account requirements
will be used to redeem the bonds early. It is therefore expected that payment in full of principal on
each 2005 Series Turbo Bond will be made earlier than their respective maturity dates.
Transportation Development District Sales Tax Revenue Bonds. The Unified Government has
created two transportation development districts under K.S.A. 12-14,140 through 12-17,149. Under
statute, creation of such districts allows the Government to impose a transportation development
district sales tax, not to exceed 1%, with the revenues received therefrom pledged to pay bonds issued
for projects within the established districts. Bonds issued under these statutes are special, limited
obligations of the Unified Government, payable solely from revenues generated within the
transportation development districts. The bonds do not constitute a pledge of the full faith and credit of
the Unified Government, and do not obligate the Unified Government to levy any form of taxation or to
make any appropriation for their payment. The principal and interest paid for the current year and
sales tax revenues received were $1,583,369 and $1,221,851, respectively
Description and Purpose
2007 The Legends
2007 NFM/Cabela’s
2008 Prescott Plaza
Total
Amount of
Original
Issue
$ 17,520,000
2,415,000
2,000,000
$ 21,935,000
47
Range of
Final Maturity
Dates
2007-2028
2007-2027
2008-2011
Range of
Interest
Rates
4.60-4.875%
5.0%
5.5%
Amount
Outstanding
Dec 31, 2008
$ 16,710,000
2,085,000
2,000,000
$ 20,795,000
Annual debt service requirements to maturity for these bonds are as follows:
Year ended December 31,
2009
2010
2011
2012
2013
2014-2018
2019-2023
2024-2028
Total
Principal
480,000
420,000
2,465,000
510,000
565,000
3,695,000
5,540,000
Interest
1,015,881
995,871
921,331
844,701
820,981
3,657,275
2,593,081
7,120,000
$ 20,795,000
1,012,125
$ 11,876,247
Certificates of Participation. In 2008, the Unified Government issued $8,200,000 in certificates of
participation to acquire leasehold interests for the operation of the Legends Theater in the Prairie
Delaware Redevelopment District. See also Note IV.B. The certificates carry an interest rate of 7.0%,
and have the following annual debt service requirements to maturity:
Year ended December 31,
Principal
2009
$
2010
Interest
--
$
8,200,000
Total
$
8,200,000
574,000
287,000
$
861,000
Proprietary Fund Revenue Bonds. At December 31, 2008, the various proprietary funds had the
following bonds outstanding:
Amount of
Original
Issue
Description and Purpose
Sewer System State Revolving Loan
Subtotal
BPU revenue bonds:
1992 Series
1998 Series
1999 Series
2001 Series
2004B Series
2004 Refunding
Subtotal
Total
$
$
Range of
Final Maturity
Dates
Range of
Interest
Rates
16,156,502
16,156,502
2018
3.39-3.44%
80,445,000
81,375,000
25,325,000
17,170,000
115,535,000
126,005,000
445,855,000
462,011,502
2016
2028
2028
2021
2032
2023
4.70-6.90%
4.00-5.25%
5.00-5.95%
4.00-5.95%
3.00-5.00%
5.60-5.65%
Amount
Outstanding
Dec 31, 2008
$
$
13,816,268
13,816,268
6,183,225
39,995,000
16,950,000
13,415,000
124,395,000
112,105,000
313,043,225
326,859,493
The revenue bond ordinances of the BPU require, among other things, that special reserves and
accounts be established and maintained. Additionally, the ordinances require the BPU to establish
rates and collect charges sufficient to pay the operating, maintenance and debt service costs of the
utilities and to provide net operating income, before depreciation and payment in lieu of taxes, of at
least 120 percent of the maximum annual debt service due on the outstanding bonds of the BPU. All
48
of the BPU's utility plant facilities are pledged under the terms of the ordinances. The BPU was in
compliance with the above requirements as of December 31, 2008.
The Unified Government has entered into four agreements with the State of Kansas, Department of
Health and Environment. These agreements resulted in the State loaning money to the Unified
Government’s Water Pollution Control Division for the purpose of capital expenditures to improve the
sewer system. Advances are made at the time for paying costs related to the approved loan. The
State and Unified Government agreed on an amortization schedule for the entire amount of the loans.
If the final loan amount is less than the approved total, an amended amortization schedule will be
developed. The following chart represents the adopted amortization schedule and is not reflective of
the amount actually borrowed and outstanding to date. The BPU also has a loan with the Kansas
Department of Health and Environment for the purpose of capital improvements to be repaid over 20
years ending 2027.
Annual debt service requirements to maturity for the proprietary funds loan and revenue bonds are as
follows:
2009
2010
2011
2012
2013
2014-2018
2019-2023
2024-2028
2029-2033
Total
Sewer System
State Revolving Loan
Principal
Interest
1,353,001
611,670
1,396,266
568,406
1,440,924
523,747
1,487,023
477,649
1,534,608
430,064
8,270,453
1,382,003
3,803,604
419,270
826,981
17,594
0
0
$20,112,860
$ 4,430,403
BPU
State Revolving Loan
Principal
Interest
1,014,400
795,786
1,053,360
760,410
1,093,820
723,672
1,135,835
685,521
1,179,467
645,903
6,612,872
2,579,785
7,984,891
1,333,941
2,633,260
169,654
0
0
$22,707,905
$ 7,697,672
Revenue Bonds
Principal
Interest
6,736,709
21,518,011
6,721,516
21,490,498
12,575,000
15,680,620
13,235,000
15,019,624
13,940,000
14,319,354
72,805,000
60,129,050
86,100,000
39,067,885
57,930,000
19,733,611
43,000,000
5,505,500
$313,043,225
$212,464,153
BPU has pledged specific revenue streams to secure the repayment of certain outstanding debt
issues. The corresponding debt issues are for utility system revenue bonds and the purpose of the
debt is for the utility improvements. The following table lists those revenues, the amount and term of
pledge remaining, the current year principal and interest on the debt, the amount and term of pledged
revenue recognized during the current fiscal year, and the approximate percentage of the revenue
stream that has been committed:
Type
revenue
pledged
Electric and Water
operating revenue
Amount of
pledge
$525,507,378
Term of
Commitment
Through
2032
Percentage
of revenue
pledged
12.2%
Principal
and
interest
for the
year ended
2008
$31,666,839
Pledged
revenues
recognized
for the
Year ended
2008
$38,000,207
G. Non-Obligatory Debt
Defeased Bonds. In prior years, the Unified Government defeased various bond issues by creating
separate, irrevocable trust funds. New debt has been issued and the proceeds have been used to
purchase U.S. government securities that were placed in the trust funds. The investments and fixed
earnings from the investments are sufficient to fully service the defeased debt until the debt is called or
matures. For financial reporting purposes, the debt has been considered defeased and therefore
removed as a liability from the Unified Government's general long-term debt or respective proprietary
49
funds. As of December 31, 2008, the amount of defeased debt outstanding but removed from the
financial statements included $4,075,000 in sales tax obligation bonds, and $ 6,333,149 in Board of
Public Utilities bonds.
Conduit Debt. The Unified Government has issued revenue bonds not directly obligated by the
Unified Government which are generally used to finance construction or renovation of facilities on
government land or the acquisition of equipment. The bonds are paid solely from revenues generated
from entities for whom the bonds are issued. The total amount at December 31, 2008 was
$1,835,743,526 for the Industrial Revenue Bonds, $165,379,129 for Sales Tax Special Obligation
Revenue Bonds, $528,776,057 for the Single Family and Collateralized Mortgage Revenue Bonds, and
$42,736,461 for Multifamily Housing Revenue Bonds. These bonds do not constitute an indebtedness
or pledge of the faith and credit of the Unified Government, and accordingly have not been reported in
the accompanying financial statements.
H. Landfill Closure and Postclosure Care
In 2004, the Kansas Department of Health and Environment (KDHE) issued an administrative “Order to
Comply” to the Unified Government alleging the need for investigations into the alleged release of
hazardous substances found to exist at the John Garland Park Landfill, which was operated from 19721974 by a third party and has been closed since then. The Unified Government conducted, with KDHE
approval, certain investigations and conducted or prepared work plans for conducting in the future,
certain remedial activities. In March 2008, the Unified Government and KDHE entered into a Consent
Agreement requiring certain landfill closure activities, including annual landfill cap maintenance,
periodic groundwater monitoring through the year 2025, and conversion of an existing passive landfill
gas extraction system to an active gas extraction system. The Unified Government has recorded a
liability of $1,350,000 as the estimated cost for the new gas extraction system and monitoring activities
through 2025. The cost estimates are subject to change due to inflation, deflation, technology, laws
and regulations. The Solid Waste Fund will provide the primary source of funding for these costs.
I.
Restricted assets
The balances of the restricted asset accounts are as follows:
General fund: master leases
Capital Projects fund: STAR/TDD bonds
Nonmajor Governmental funds:
STAR/TDD bonds/COP
Other
Customer deposits-BPU
Revenue Bonds:
State Revolving Loan
BPU revenue bonds:
Debt service account
Improvement and emergency account
$ 6,342,332
7,525,199
Total restricted assets
$45,321,821
9,359,523
523,276
3,419,669
2,553,465
14,008,357
1,500,000
IV. OTHER INFORMATION
A. Risk Management
The Unified Government's insurance coverage consists of both self-insurance and policies maintained
with various carriers. Exposure to various risks associated primarily with weather related incidents
such as wind, hail and storm damage is covered by property insurance. There have been no
50
settlements in excess of insurance coverage during any of the prior three fiscal years. There has been
no significant change in insurance coverage from the previous fiscal year.
Accident and Health. The Unified Government is both self-insured and fully insured for accident and
health claims. Claims for Unified Government employees (except for BPU employees) are
administered through a third party administrator for the Unified Government’s self-insured plan.
Premiums are paid by employer and employee contributions into an internal service fund and are
available to pay claims and costs of an administrative service agreement. An excess insurance policy
covers individual claims in excess of $125,000. Incurred but not reported claims of $2,001,000 have
been accrued as a liability. In 2008, $22,434,034 was paid for claims and administrative costs. The
outstanding claims liability is calculated from historical data and future expectations. This includes an
estimated liability for known claims as well as an estimated liability for claims incurred but not reported.
The BPU is self-insured on essentially up to 100% of their health claims.
Workers' Compensation. The Unified Government is self-insured for workers' compensation.
Premiums are paid from the general fund into an internal service fund and available to pay claims,
claim reserves and administrative costs of the program. During 2008, a total of $2,154,332 was paid in
benefits and administrative costs from the fund. An excess coverage insurance policy covers individual
claims in excess of $500,000. Incurred but not reported claims of $5,590,000 have been accrued as a
liability. The Unified Government attorney makes significant estimates in determining amounts of
unsettled claims under the self-insurance program. The outstanding claims liability is calculated from
historical data and future expectations. This includes an estimated liability for known claims as well as
an estimated liability for claims incurred but not reported.
The BPU is self-insured to the first $350,000 per employee / per occurrence for workers'
compensation. Claims exceeding $350,000 and up to $35,000,000 per employee / per occurrence are
fully insured.
General Liability. The Unified Government is also self-insured for liability claims with no premium
paid to any insuring firm. All liability claims are reviewed, challenged if appropriate, and processed for
payment at the agreed amount by the Legal Department. Kansas statutes limit the liability in tort cases
to $500,000.
The following is a summary of the changes in the unpaid claims liability:
Workers’
Compensation
Health
Insurance
General
Liability
$ 1,622,000
$ 300,000
$ 1,112,813
19,014,878
1,702,475
9,553,900
(602,472)
(9,694,221)
December 31, 2006 Liability
Balances
Claims and changes in
estimates
Claim payments
$ 2,837,000
(1,582,435)
(20,685,878)
December 31, 2007 Liability
Balances
Claims and changes in
estimates
Claim payments
$ 4,050,000
$ 1,671,000
December 31, 2008 Liability
Balances
$ 5,590,000
2,119,435
2,154,332
( 614,332)
$1,400,000
BPU
$
972,492
22,434,034
(95,883)
10,320,666
(22,104,034)
(344,117)
(9,287,680)
$ 2,001,000
$ 960,000
$2,005,478
B. Commitments and Contingent Liabilities
Litigation. The Unified Government is a defendant in various legal actions pending or in process for
tax appeals, property damage and miscellaneous claims. The ultimate liability that might result from
51
the final resolution of the above matters is not presently determinable. Management and the Unified
Government's counsel are of the opinion that the final outcome of the cases will not have an adverse
material effect on the Unified Government's financial statements.
Under Kansas statutes, should the courts sustain any of the litigation against the Unified Government,
the Government may issue no-fund warrants to cover any resulting over-expenditures not anticipated in
the current year budget. The Unified Government is then required to levy sufficient ad valorem
property taxes in the first levying period following issuance to retire such warrants. This tax levy is
without limitation.
In March 2008, a grand jury commenced in Wyandotte County, Kansas as a result of a citizen initiative.
The citizen initiative alleges BPU and certain of its managers have misspent public funds among other
matters. The grand jury’s term expired on September 5, 2008. Management and the Board cooperated
with the grand jury. Two indictments were returned on October 3, 2008.
The indictments allege that during the period September 1, 2003 through April 30, 2008 false claims
for services were submitted by the third-party aggregating approximately $400,000, and such claims
were approved by the Chief Administrative Officer. The Board of Directors has hired independent legal
counsel and an independent investigative firm to investigate whether there may have been other
instances where the Chief Administrative Officer may have allowed any false claims to have been
submitted and paid, and, if so, whether any changes to accounting practices should occur. The results
of the investigation found no instances of the BPU making any payments to outside vendors based
upon the approval of the invoices by the Chief Administrative Officer that were not substantiated. The
specific allegations made in the indictment were not investigated by independent counsel and the
investigative firm in order to avoid the appearance that the BPU was interfering in any way with either
the prosecution or defense of the criminal charges. The Board placed the Chief Administrative Officer
on a leave of absence pending the results of this matter. In March, 2009, the State dismissed the
charges against the Chief Administrative Officer after his death. The charges against the other
defendant have also been dismissed by the Court. The prosecution does have the right to appeal.
However, the BPU believes this resolution of the criminal matter establishes that there will not be a
material adverse effect on its financial statements
Redevelopment District Projects. In connection with the Prairie Delaware Redevelopment District
projects (see Note III.F.), $14,000,000 from the Cabelas bonds was used for construction of a movie
theatre, which is owned by the Unified Government.
The Unified Government has a lease agreement with Cabela’s to lease the real property related to the
theatre. “Special Basic Rent” of $6,500,000 will be paid by the Unified Government, commencing in
November 2002 at an interest rate of 7.266% over a 20 year period. Funding for the payments will
come from amounts received by the Unified Government under a rate agreement entered into with the
BPU. “Theatre Basic Rent” of $7,500,000 was to be paid by the Unified Government over 20 years
commencing after the theatre opens for business (which was in November 2005). Rents were funded
from ticket sales and concession revenues. In 2008, the Basic Rent was paid in full from proceeds of
the Certificates of Participation discussed in Note III.F. In the event of default, Cabela’s has the right to
terminate the lease and take possession of, and title in, the theatre and real property.
Environmental Matters. The Unified Government is subject to various laws and regulations with
respect to environmental matters such as underground storage facilities and air and water quality. The
cost of complying with existing and future changes to laws and regulations cannot be estimated;
however, compliance with such laws and regulations may necessitate substantial expenditures.
52
Unified Government management also expects to make future capital improvements related to fire
suppression and other life safety code requirements. Costs related to these projects have yet to be
determined, but are expected to be significant.
Construction Commitments. At December 31, 2008, construction contract commitments were as
follows:
Sewer System
$
Internal Improvements (Capital Projects)
780,200
16,853,979
Grants. Intergovernmental grant awards are subject to audit and adjustments by funding agencies.
Award revenues received for expenditures that are disallowed are repayable to the funding agency. In
the opinion of management, any amounts that may ultimately be refunded would not have a material
impact on these general purpose financial statements.
Power Sales Agreements. Total revenue for the BPU from the power sales agreements for the year
ended December 31, 2008 was approximately $17,044,063.
Coal Contracts. The BPU has coal contracts with minimum purchase provisions that expire at various
dates through 2017 with options to renew. The purchase price is based on the cost of acquiring and
delivering the fuel.
C. Jointly governed organization
KCK Hotel Group, L.L.C. – The Unified Government is one of three parties who have invested in the
KCK Hotel Group, L.L.C. (KCK Hotel), which is responsible for the development, ownership and
operation of a downtown hotel, civic center and related facilities including an office building, garage
and adjoining common areas. The Unified Government contributed $5,000,000, mostly from an
Empowerment Zone Grant from the Federal government, to obtain a 49.95% membership interest in
KCK Hotel. The Unified Government also provided a $6,040,000 loan to KCK Hotel, financed by a
Section 108 loan from the U.S. Department of Housing and Urban Development. The loan agreement
with KCK Hotel was entered into in February 2001, and calls for a repayment schedule based on a 25year amortization, with a balloon payment at the end of 20 years. The agreement provides credits of
$200,000 per year for 10 years. Beginning in 2003 and continuing through 2012, the Unified
Government is also providing debt service credits for 85% of the real estate taxes paid by the hotel.
Both credits effectively reduce the amount of the loan that the Unified Government can expect to be
repaid. Therefore due to this, and past operating performance of the hotel, the loan receivable from
KCK Hotel has been written down to $0 reflect the estimated loan payments to be collected over the
term of the loan. The other two members in KCK Hotel contributed funding in accordance with the
memorandum of understanding, and one also acts as the manager of KCK Hotel.
Gross receipts from hotel operations are used first for payment of operating expenses, then to fund an
equipment reserve, and finally for debt service requirements on the loan with the Unified Government.
KCK Hotel members receive distributions on their ownership interests only after all other payment
requirements have been met. In May 2004, the members of KCK Hotel entered into a new funding
agreement to provide additional infusions of funds to the hotel. The Unified Government has paid debt
service payments for the KCK Hotel’s Home Rule Bonds since December 2004. Similar additional
advances may be required in future years.
Because KCK Hotel is a separate legal entity controlled by its three members, it is considered a joint
venture under accounting principles generally accepted in the United States of America. The Unified
Government’s $1,094,994 investment in this joint venture is recorded as a “net investment in joint
venture”. Separately issued financial statements for the joint venture are available from the Unified
Government at 701 North 7th Street, Kansas City, KS 66101
53
D. Employee retirement systems and pension plans
There are five contributory defined benefit retirement plans covering substantially all of its
employees. The Unified Government was required to make contributions to four of the plans
for the year ended December 31, 2008.
KPERS and KP&F. Plan description. The Unified Government participates in the Kansas Public
Employees Retirement System (KPERS) and the Kansas Police and Firemen's Retirement System
(KP&F). Both are part of a cost-sharing multiple-employer defined benefit pension plan as provided by
K.S.A. 74-4901, et.seg. KPERS and KP&F provide retirement benefits, life insurance, disability income
benefits, and death benefits. Kansas law establishes and amends benefit provisions. KPERS and
KP&F issue a publicly available financial report (only one is issued) that includes financial statements
and required supplementary information. Those reports may be obtained by writing to KPERS (611 S.
Kansas Avenue, Suite 100; Topeka, KS 66603-3803) or by calling 1-800-275-5737.
Funding Policy. K.S.A. 74-4919 law establishes the KPERS member-employee contribution rate at
4% of covered salary and K.S.A. 74-4975 establishes KP&F member-employee contribution rate at 7%
of covered salary. The employer collects and remits member-employee contributions according to the
provisions of section 414(h) of the Internal Revenue Code. State law provides that the employer
contribution rates be determined annually based on the results of an annual actuarial valuation.
KPERS and KP&F are funded on an actuarial reserve basis. State law sets a limitation on annual
increases in the employer contribution rates. The KPERS employer rate established by statute for
2008 was 6.14%. The Unified Government's contributions to KPERS for the years ending December
31, 2008, 2007, and 2006 were $ 3,591,442, $ 3,046,049, and $2,511,699, respectively, equal to the
statutory required contributions for each year. The KP&F uniform participating employer rate
established for fiscal years beginning in 2008 is 13.88% for Sheriff’s department personnel and 14.92%
for Police and Fire department personnel. Employers participating in KP&F also make contributions to
amortize the liability for past service costs, if any, which is determined separately for each participating
employer. The Unified Government's contributions to KP&F for the years ending December 31, 2008,
2007, and 2006, were $8,373,447, $ 8,699,299, and $8,897,874, respectively, equal to the statutory
required contributions for each year.
BPU Plan. The Employees’ Retirement Pension Plan (the Plan) of the BPU is a single employer,
contributory defined benefit pension plan. The Plan issues a publicly available financial report that
includes financial statements and required supplementary information. This report may be obtained
from the Board of the Pension Trustees of the Employees’ Retirement Pension Plan. The Plan is
governed by State Statutes which in essence provide for the establishment of a Board of Pension
Trustees and provides authorization for the Plan to take control and custody of all assets, property, and
funds presently held, controlled, and in the possession of the Plan’s Board of Pension Trustees. The
BPU does not act in a fiduciary or trustee capacity for the Plan and, as such, the Plan’s financial
activities are not reported in the BPU combined financial statements. The BPU’s total payroll for the
year ended December 31, 2008 was approximately $50,389,000 of which approximately $49,429,000
was payroll of Plan participants.
All full-time BPU employees who are 25 years of age or older are eligible to participate in the Plan.
Benefits vest after five years of service or at age 55, whichever comes first.
BPU employees who retire at or after age 55 are entitled to an annual retirement benefit, payable
monthly for life, in an amount equal to 2.2 percent of their average salary multiplied by the years of
credited service through December 31, 2003, and 1.8% of their average salary multiplied by the years
of credited service after December 31, 2003. On January 1 of each year after retirement, the monthly
benefit is increased by 3 percent, prorated for the number of months in the first retirement year. The
Plan also provides death benefits. The benefit provisions and all other requirements are established by
State Statutes.
54
Funding is provided by contributions from Plan members and the Board based on rates negotiated
between the Board and its employees.
Members contributed 5.5 percent of their annual compensation. The Board contributes an amount that
matches the member contributions plus an amount calculated by the Plan’s actuary to amortize the net
past service liability over no more than the remaining portion of the forty-year period that began
January 1, 1970.
Total contributions were $5,596,314 for the year ended December 31, 2008. Of the total contributions,
the BPU contributed $2,877,731 (5.8 percent of current covered payroll), and the Plan participants
contributed $2,718,583 in 2008 (5.5 percent of current covered payroll).
Three-year Trend Information
Fiscal Year Ending
December 31, 2006
December 31, 2007
December 31, 2008
Annual
Pension Cost
$ 432,439
2,420,273
3,267,424
Percentage of
APC Contributed
655.08%
116.10
88.07
Net Pension
Obligation (Asset)
$(6,477,747)
(54,114)
335,579
The annual pension cost and net pension asset as of January 1, 2008 is as follows:
Annual required contribution
Interest on net pension obligation
Adjustment to annual required contribution
Annual pension cost
2008
$ 3,268,765
(4,329)
2,988
3,267,424
Contributions made
(Decrease) increase in net pension asset
Adjustment to net pension asset
Net pension asset, beginning of year
Net pension asset (obligation), end of year
2,877,731
(389,693)
0
54,114
$ (335,579)
The information presented in the required supplemental information was determined as part of the
actuarial valuations as of the dates indicated. Additional information as of the latest actuarial valuation
follows:
Valuation date
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Actuarial assumptions:
Investment rate of return
Inflation rate assumption
Projected salary increase based on age:
January 1, 2008
Entry age
Level percent closed
Forty years beginning January 1, 1970
Average adjusted asset method
8 percent
3.25 percent
Age
Salary Scale
25
6.5%
70
4.5%
55
Funding Status and Funding Progress
The funding progress schedule as of December 31, 2008 and 2007 are as follows:
Actuarial valuation
date, January 1
2007
2008
Actuarial
value of
assets
433.4
444.0
Actuarial
accrued
liability
(AAL)
381.4
403.2
Unfunded
(overfunded)
Funded
AAL
ratio
(UAAL)
110.1
(52.0)
110.1
(40.8)
Covered
payroll
47.0
49.4
UAAL as a
percentage
of covered
payroll
(1.1)
(0.8)
Actuarial Methods and Assumptions
An asset smoothing method is used in the actuarial valuation process. Gains/losses on the market
value of assets are recognized equally over an eight year period. Gains and losses are calculated
based on the excess/ (shortfall) of the actual market value of assets compared to the expected value of
assets, had the actuarial assumed rate been met exactly.
The plan is funded through equal BPU Board and member contributions for future service benefits plus
additional BPU Board contributions for back service benefits.
The balance of the actuarial present value of service retirement pensions, plus death benefits and
termination benefits to the level of employee contributions, plus an allowance for expenses is funded
through future BPU Board and member contributions related to annual compensation. The actuarial
contribution rate for these benefits is funded by the entry age method.
In addition to depending upon the actuarial method used, actuarial cost estimates depend to an
important degree on the assumptions made relative to various occurrences, such as rate of expected
investment earnings by the fund, rates of mortality among active and retired employees and rates of
termination from employment.
Recent market conditions have resulted in an unusually high degree of volatility and increased the risks
and short term liquidity associated with certain investments held by the Employees’ Retirement
Pension Plan. Significant reductions in Plan assets have been experienced in 2008 and into 2009
consistent with overall market trends. Based upon valuations made by a specialist BPU uses in
connection with its pension plan, plan assets have decreased approximately 21% at December 31,
2008. The market decline experienced in 2008 and 2009 negatively affected the funded status of the
Plan. The ultimate impact on the funded status is not known but will be determined later in 2009 based
upon market conditions in effect when the annual valuation is performed. Because of declines in the
value of Plan assets the future respective net pension obligations and pension cost recorded by the
BPU are expected to increase. Future costs and funding requirements may be materially higher than
they have been over the past several years.
Unified Government Plan. In 1962, certain individuals elected not to participate in KPERS.
Currently, there are 3 remaining retirees or their spouses receiving benefits under the prior plan
maintained by the Unified Government. There are no employees contributing to the plan. The most
recent actuarial study was prepared in 1998 and estimated total payments for 2009 through 2030 to be
approximately $315,492. The Unified Government has made no provision to fund these payments but
includes an estimate of the annual expense in the general fund budget. Payments made to plan
retirees for the year ended December 31, 2008 were $48,274. This future payable is included with
long-term debt.
56
E.
Other Postemployment Benefits Other Than Pensions
1. UG Plan. The Unified Government sponsors a single-employer defined benefit healthcare plan
that offers lifetime benefits to retirees and their dependents including medical, dental and vision.
Retiree health care coverage to age 65 is mandated under Kansas Statute 12-5040. The UG also
offers coverage past age 65 that is secondary to Medicare. Retired employees who do not meet the
following employer paid retiree coverage criteria may elect to continue coverage at the retired
employee’s own expense.
Employees that retire on or before December 31, 2004, who retire with full retirement benefits under
KPERS or KP&F and who are at least 55 years old and have not reached age 65 are eligible for the
continued payment of coverage. For any employees that retire after January 1, 2005, eligibility for
continued coverage under this plan shall only apply to those who are at least 56 years old and have not
reached age 65.
Funding Policy
GASB Statement 45 does not require the funding of the OPEB liability. The funding policy of the UG is
to pay claims, administrative costs and stop-loss premiums as they are due through an internal service
fund. This arrangement does not qualify as an “OPEB Plan” under GASB 45 requirements and thus
cannot be treated as holding assets for GASB reporting.
For those employees who have been continuously employed 20 years or more by the former City of the
former County, in addition to the UG, and who retire, the UG will provide for the continued payment of
100% of the cost of single coverage under the lowest cost plan offered to active employees.
For those employees who have been continuously employed 15 years or more but less than 20 years
by either or both the former City or former County, in addition to the Unified Government, the UG will
provide the continued payment of 75% of the cost of single coverage under the lowest cost plan
offered to active employees.
This provision for payment of coverage is available only to retired employees and not to their
dependents.
The employer paid retiree coverage program will no longer be offered effective December 31, 2010.
Retirees with KPERS & KP&F retirement dates of January 1, 2011 will be eligible for this benefit;
however, no one separating from employment after December 31, 2010, will be eligible.
Annual OPEB Cost and Net OPEB Obligation
The Unified Government’s annual OPEB cost (expense) is calculated based on the annual required
contribution of the employer (ARC), an amount actuarially determined in accordance with the
parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing
basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a
period not to exceed thirty years. The following table shows the components of the annual OPEB cost
for the year, the amount actually contributed to the plan, and changes in the net OPEB obligation:
57
Primary Government
Other Post Employment Benefits
1. Annual OPEB Cost for 2008
Normal Cost
Amortization of Unfunded Actuarial Accrued Liability
Annual Required Contribution (ARC)
Interest on Net OPEB Obligation
Adjustment to the ARC
Annual OPEB Cost
Contribution made
Increase in Net OPEB Obligation
2. Employer Contributions for 2008
Claims + Admin Paid on Behalf of Retirees
Premiums for subsidized retirees
Retiree Contributions
Net Employer Contributions
$
$
$
$
7,939,858
8,086,070
16,025,928
547,156
0
16,573,084
(4,211,118)
12,361,966
3,670,212
540,906
0
4,211,118
3. Schedule of Employer Contributions
Year
Net Employer
Percentage
Net OPEB
Annual OPEB Cost
Contributions
Contributed
Obligation
2008
$16,573,084
$4,211,118
25.41%
$26,040,864
2007
$16,666,965
$2,988,067
17.93%
$13,678,898
4. Net OPEB Obligation at 12/31/08
Beginning Balance at 12/31/07
Annual OPEB Cost for 2008
Balance at 12/31/08
$
$
13,678,898
12,361,966
26,040,864
Funded Status and Funding Progress
As of January 1, 2007, the most recent actuarial valuation date, the plan was not funded. The actuarial
accrued liability for benefits was $145,417,580, and there was no actuarial value of assets, resulting in
an unfunded actuarial accrued liability (UAAL) of $145,417,580. The covered payroll (annual payroll
active employees covered by the plan) was $ 113,790,920, and the ratio of the UAAL to the covered
payroll was 127.8%.
Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and
assumptions about the probability of occurrence of events far into the future. Examples include
assumptions about future employment, mortality, and the healthcare cost trend. Amounts determined
regarding the funded status of the plan and the annual required contributions of the employer are
subject to continual revision as actual results are compared with past expectations and new estimates
are made about the future. The schedule of funding progress, presented as required supplementary
information following the notes to the financial statements, presents multiyear trend information about
whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial
accrued liabilities for benefits.
58
Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as
understood by the employer and the plan members) and include the types of benefits provided at the
time of each valuation and the historical pattern of sharing of benefit costs between the employer and
plan members to that point. The actuarial methods and assumptions include techniques that are
designed to reduce the effects of short-term volatility in actuarial accrued liabilities and the actuarial
value of assets, consistent with the long-term perspective of the calculations.
In the January 1, 2007 actuarial valuation, the projected unit credit actuarial cost method was used.
The actuarial assumptions included a 4.0% investment rate of return, which is a blended rate of the
expected long-term investment returns on the employer’s own investments, calculated based on the
funded level of the plan at the valuation date. Other assumptions included an annual healthcare cost
trend rate of 9.0% initially, reduced by decrements to an ultimate rate of 6.0% after seven years. The
UAAL is being amortized in level dollar amounts on an open basis over thirty years. The remaining
amortization period at December 31, 2008 was 28 years.
2.BPU Plan. The BPU provides certain postemployment health care and life insurance benefits to
eligible retirees and their spouses in accordance with provisions established by the BPU’s board of
directors. The plan is a single-employer defined benefit healthcare plan administered by the BPU. The
plan does not issue separate financial statements. Employees are given a 90-day window to retire with
medical coverage at ages 55 and above with 7 consecutive years of service. The retiree plan is a
comprehensive major medical plan with a $100 deductible per individual or $200 per family. The plan
pays 80% of the next $12,500 of allowable charges and 100% thereafter for the remainder of that
calander year. The plan has a lifetime maximum of $750,000. Benefits cease at the first of the month
that the retired employee attains age 65 or death. Spouse benefits end at the first of the month that
the retired employee attains age 65, the end of the month of the retiree’s death, or the spouse’s date of
death. Retirees are not required to contribute toward the cost of the postretirement benefits. There
were 383 participants eligible to receive benefits under this plan as of January 1, 2009.
Funding Policy
The contribution requirements of plan members and the BPU are established and can be amended by
the BPU’s board of directors. Contributions are made to the plan based on a pay-as-you-go basis. For
the year ended December 31, 2008, the BPU paid $2,731,455 for retirees.
Annual OPEB Cost and Net OPEB Obligation
The BPU annual other postemployment benefit (OPEB) cost (expense) is calculated based on the
annual required contribution of the employer (ARC), an amount actuarially determined in accordance
with the parameters of GASB Statement No. 45. The ARC represents a level of funding that, if paid on
an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial
liabilities (or funding excess) over a period of 30 years. The BPU’s annual OPEB cost, percentage of
annual OPEB cost contributed to the plan, and the net OPEB obligation for 2008 are as follows:
Fiscal year ended:
December 31, 2008
December 31, 2007
Annual
OPEB
Cost
Percentage of
annual OPEB
contributed
$3,184,481
$3,433,000
86%
61%
59
Net OPEB
$ 1,804,487
$ 1,351,461
The following table shows the components of BPU’s annual OPEB cost for the year, the amount
actually contributed to the plan, and changes in the BPU’s net OPEB obligation:
2008
$1,444,195
1,742,495
3,186,690
(56,268)
54,059
3,184,481
(2,731,455)
453,026
1,351,461
$1,804,487
Normal costs
Amortization payment
Annual required contribution (ARC)
Amortization of net OPEB obligation
Interest on net OPEB obligation
Total GASB expense
Annual employer contribution
Increase in OPEB obligation
Net OPEB obligation - beginning of year
Net OPEB obligation - end of year
The funded status of the plan as of January 1, 2009 is as follows:
Actuarial accrued liability (AAL)
Actuarial value of plan assets
Unfunded actuarial accrued liability
(UAAL)
Funded ratio
Covered payroll
UAAL as percentage of covered payroll
2008
$42,624,607
0
42,624,607
0%
$49,400,000
(0.86%)
* Benefits are not pay related and so covered payroll was not collected by actuary.
Actuarial Methods and Assumptions
In the January 1, 2009, actuarial valuation, the Projected Unit Credit actuarial cost method was used.
The actuarial assumptions included a 4.0% projected investment rate of return and an annual
healthcare cost trend of 9.0% initially, reduced by decrements to an ultimate rate of 5.0% after five
years.
The projected salary increase is 2.5%. The unfunded actuarial accrued liability is being
amortized over 30 years as a level percent of payroll.
F.
Subsequent Events
In February, 2009, the Unified Government issued $32,840,000 of temporary notes with interest rates
ranging from 1.50% to 2.00%, and final maturities of March 1, 2010.
60
In April, 2009, the Unified Government issued $77,535,000 of temporary notes with interest rates
ranging from 1.00% to 1.40%, and final maturities of March 1, 2010.
In April, 2009, the Unified Government issued $23,515,000 of general obligation bonds, with interest
rates ranging from 3.00% to 6.00%, and maturity date of August 1, 2029.
In February 2009, the BPU issued approximately $57,600,000 of bonds to finance improvements
primarily for the power generating stations and the transmission system. This debt has an average
coupon interest rate of 5.09% and is repayable through 2034.
61
REQUIRED SUPPLEMENTARY INFORMATION
Board of Public Utilities
Schedule of Funding Progress
December 31, 2008
(Dollars in millions)
Acturial Valuation
date, Jan 1
Actuarial
value of
assets
Actuarial
accrued
liability (AAL)
Funded
Ratio
Unfunded
(overfunded)
AAL(UAAL)
Covered
payroll
UAAL as a
percentage of
covered payroll
2006 – Pension
347.6
173.4
200.4
(174.2)
45.1
(3.9)%
2007 - Pension
433.4
381.4
113.6
(52.0)
47.0
(1.1)%
2007-Postretirement
-
41.9
-
41.9
47.0
(0.89)%
2008 – Pension
2008-Postretirement
444.0
-
403.2
42.6
110.1
-
(40.8)
42.6
49.4
49.4
(0.8)%
(0.86)%
Post retirement benefits are not pay related and so covered payroll was not collected by the actuary.
Unified Government
Schedule of Funding Progress
December 31, 2008
(Dollars in millions)
Acturial
Valuation date,
Jan 1
Actuarial
value of
assets
Actuarial
accrued
liability (AAL)
Funded
Ratio
Unfunded
(overfunded)
AAL(UAAL)
Covered
payroll
UAAL as a
percentage of
covered payroll
2007
0
145.4
0
145.4
113.8
127.8%
62
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
GOVERNMENTAL FUNDS
The General Fund is the principal operating fund containing all activity not required to be reported in a
separate fund. This fund accounts for revenues and expenses that were formally City and County
operations. Revenues are received from taxes, fees, intergovernmental revenue, rents and other
sources. Expenses support general operations including court programs, public safety, public works,
facilities maintenance, economic development and administrative functions. Financing for the purchase
of capital equipment and projects not debt financed are also included.
The Capital Projects Fund is funded almost entirely by the issuance of debt and only incidentally from
reimbursements and transfers in from other funds. Expenses are tracked by projects which usually are
construction/reconstruction but also include settlement of claims which are financed by debt.
Statements for these major governmental funds are included in the Basic Financial Statements found in
the Financial Section of this document. A comparative budgetary schedule of the General Fund is
presented here. As a legal operating budget for the Capital Projects Fund is not required, a budgetary
schedule is not included in this document.
NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds:
The primary source of revenue of these funds is governmental allocations or special taxes.
The Appraisal Fund provides support of activities related to evaluating and assigning market valuation
to all property within Wyandotte County in accordance with Kansas State Statutes.
The Arts Grants Fund expends funding for arts programs and projects that promote appreciation,
participation and education provided by the Kaw Valley Arts and Humanities, Inc. and the Children’s
Museum.
The Auto License Fund operates the Motor Vehicle Department responsible for collection of
registration fees, sales taxes, personal property taxes and other fees associated with registration of
vehicles as per regulations of the Kansas Department of Revenue. A legal operating budget for this
fund is not required; therefore, a budgetary schedule is not included in this document.
The Community Development Fund is the Unified Government’s entitlement grant from the U.S.
Department of Housing and Urban Development (HUD). Federal regulation requires this fund be used
to support services and activities to the benefit of “low and moderate” income households or areas of
the city and county requiring special attention.
The Court Trustee Fund supports the Court Trustee Office in providing services to children by
establishing or enforcing court orders. All generated revenue is used to pay for child support
enforcement activities.
The Elections Fund, established to account for the administration of community-wide elections in
Wyandotte County.
63
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
NONMAJOR GOVERNMENTAL FUNDS
(continued)
Special Revenue Funds (continued):
The Enhanced Enterprise Loans Fund combines an Economic Development Initiative grant with
Section 108 loans to enable commercial investment in a designated zone of the City. A legal operating
budget for this fund is not required; therefore, a budgetary schedule is not included in this document.
The Extension Council Fund supports administration in providing researched-based information
concerning community development, agriculture and economics developed by Kansas State University
and reporting problem areas related to these programs back to the University.
The Fair Building Fund provides for construction and maintenance of fair association buildings.
The Health Department Fund provides funding to support the County Health Department operations
and capital expenditures for county health purposes.
The Historical Museum Fund accounts for the operations of the Wyandotte County Historical Society
and Museum.
The Jail Commissary Fund was established to record the sales to inmates of clothing, food and
personal products.
The Library Fund collects library taxes to support the services of the Kansas City, Kansas Public
Library.
The Mental Health Fund disburses funds for a variety of community mental health services provided
by contracted, nonprofit corporations.
The Mental Retardation Fund provides funds to support mental health or mental retardation services.
The Parks Fund provides funding for operations, maintenance and recreational activities within county
parks.
The Register of Deeds Technology Fund, created in 2002 by state statute, is used to account for
revenues and expenses received from specified fees charged by the Register of Deeds. Moneys are
required to be used “to acquire equipment and technological services for the storing, recording,
archiving, retrieving, maintaining and handling of data recorded or stored in the office.”
The Service Program for the Elderly Fund provides services for those citizens age 60 and over such
as: senior centers, transportation, education, and health-related concerns.
The Soil Conservation Fund establishes moneys to support the activities of the Board of Supervisors
of the Conservation District, a self-governed state sub-division administered by a five-member board of
elected supervisors.
The Solid Waste Fund is used to accumulate resources for future landfill costs. A legal operating
budget for this fund is not required; therefore, a budgetary schedule is not included in this document.
64
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
NONMAJOR GOVERNMENTAL FUNDS
(continued)
Special Revenue Funds (continued):
The Special 911 Tax Fund provides for the purchase of 9-1-1 emergency related equipment and
telephone services. Revenues are comprised of monthly service fees collected by the local telephone
company and remitted to the Unified Government.
The Special Alcohol Programs Fund includes two separate fund programs:
The Special Alcohol Program Grant Program receives its funding from a portion of the
Government’s liquor tax moneys. Expenditures are restricted to providing services and/or
programs for alcohol abuse prevention, treatment or education.
The Alcohol Diversion Program is funded through collection of fines from persons found in
violation of driving under the influence of alcohol, K.S.A. 8-1567. Again, expenditures are used
to fund community services targeting alcohol related programs.
The Special Grants Fund accounts for grant revenues and related expenditures in the areas of Law
Enforcement, Supportive Housing, Aging, Health, Community Correction, District Court, District
Attorney, and other grants. A legal operating budget for this fund is not required; therefore, a budgetary
schedule is not included in this document.
The Special Law Enforcement Fund obtains revenues from drug related court forfeitures and
confiscated property. Expenditures are restricted to drug enforcement related programs.
The Special Parks and Recreation Fund supports designated park improvement projects. Revenues
for this fund are generated from a portion of liquor sales receipts within the Unified Government.
The Special Street and Highway Fund finances road improvement, development and maintenance.
Revenues are generated primarily from motor fuel taxes collected by the State.
The Tourism and Convention Promotion Fund receives its revenue from transient guest taxes levied
on hotel and motel lodging within the city. These moneys are apportioned to the Chamber of
Commerce, maintenance and repair of the Reardon Civic Center, and a hotel reserve fund for future
hotel development.
Debt Service Funds:
The Debt Service Fund, also known as the Bond and Interest Fund, is responsible for servicing the
annual principal and interest payments on outstanding debt issued by the Unified Government. These
bonds fund major capital improvement and maintenance projects. The primary source of revenue for
this fund is from Ad Valorem Property Taxes. Segregation is maintained between debt supported by
the boundaries of the City and debt supported by the County-at-large.
The Economic Development Sales Tax Fund was established to record debt service payments and
revenues related to completed STAR bond and TDD financed projects.
65
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
Capital Project Fund:
The County Initiative to Fund Infrastructure fund finances infrastructure projects that benefit all of
the cities in the county.
66
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67
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
As of December 31, 2008
Special Revenue
Appraisal
Arts
Grants
Auto
License
Community
Development
ASSETS
Cash and investments
$113,390
$0
$0
$243,630
Restricted cash and investments
0
0
0
227,405
Receivables (net of uncollectible)
Taxes
Accounts
Interest
Special assessments
Due from other funds
Due from other governments
0
0
0
0
0
0
0
0
0
0
0
0
0
4,294
0
0
0
0
0
0
0
109,171
0
0
$113,390
$0
$4,294
$580,206
$0
3,711
0
73,792
0
0
$0
0
0
0
0
0
$70
552
0
3,672
0
0
$165,141
46,342
34,378
397,144
14,464
109,172
77,503
0
4,294
766,641
2,236
0
0
0
0
0
2,535,091
0
33,651
0
0
(2,721,526)
35,887
0
0
(186,435)
$113,390
$0
$4,294
$580,206
TOTAL ASSETS
LIABILITIES
Accounts and contracts payable
Accrued wages and other
Due to others
Due to other funds
Due to other governments
Deferred revenue
TOTAL LIABILITIES
FUND BALANCE
Reserved for encumbrances
Reserved for alcohol diversion program
Unreserved fund balance
Undesignated
TOTAL FUND BALANCE
TOTAL LIABILITIES AND FUND BALANCE
68
continued
Court
Trustee
Special Revenue
Enhanced
Enterprise
Extension
Loans
Council
Elections
Fair
Building
Health
Department
ASSETS
$701,087
$582,047
$3
$0
$1,087
$1,177,942
0
0
1,968
0
0
0
0
0
0
0
0
0
1,040,771
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,857,904
0
0
0
27,394
0
$701,087
$1,622,818
$1,971
$0
$1,087
$3,063,240
LIABILITIES
$13,788
13,069
0
0
0
0
$48,285
32,762
0
497
5,632
1,040,771
$0
0
0
0
0
0
$0
0
0
0
0
0
$0
0
0
0
0
0
$29,696
123,795
78
0
0
1,857,905
26,857
1,127,947
0
0
0
2,011,474
0
0
19,377
0
0
0
0
0
0
0
25,959
0
674,230
475,494
1,971
0
1,087
1,025,807
674,230
494,871
1,971
0
1,087
1,051,766
$701,087
$1,622,818
$1,971
$0
$1,087
$3,063,240
69
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS - continued
As of December 31, 2008
Special Revenue
Historical
Museum
Jail
Commissary
Library
Mental
Health
ASSETS
Cash and investments
$91,176
$249,667
$366,864
$136,642
Restricted
Restricted cash
cash and
and investments
investments
0
0
0
0
Receivables (net of uncollectible)
Taxes
Accounts
Interest
Special assessments
Due from other funds
Due from other governments
0
0
0
0
0
0
0
0
0
0
0
0
1,676,787
0
3,329
0
0
0
566,464
0
0
0
0
0
$91,176
$249,667
$2,046,980
$703,106
Accounts and contracts payable
Accrued wages and other
Due to others
Due to other funds
Due to other governments
Deferred revenue
$7,626
6,233
0
0
0
0
$1,465
0
0
0
0
0
$0
0
0
0
0
1,676,787
$0
0
0
26,394
0
566,464
TOTAL LIABILITIES
13,859
1,465
1,676,787
592,858
TOTAL ASSETS
LIABILITIES
FUND BALANCE
Reserved for encumbrances
Reserved for alcohol diversion program
Unreserved fund balance
Undesignated
0
0
12,342
0
0
0
0
0
77,317
235,860
370,193
110,248
TOTAL FUND BALANCE
77,317
248,202
370,193
110,248
$91,176
$249,667
$2,046,980
$703,106
TOTAL LIABILITIES AND FUND BALANCE
70
continued
Special Revenue
Mental
Retardation
Service
Register of Program for
Soil
Deeds Tech the Elderly Conservation
Parks
ASSETS
$212,912
$649,871
$233,364
$207,057
$31
0
0
0
0
0
588,582
0
0
0
0
0
2,639,404
3,030
0
0
0
0
0
0
2,912
0
0
0
1,107,138
0
0
0
0
0
0
0
0
0
0
0
$801,494
$3,292,305
$236,276
$1,314,195
$31
$55,338
8,863
0
263
0
588,582
$102,775
90,702
32,500
0
0
2,639,404
$564
0
0
0
0
0
$37,807
37,724
0
0
0
1,107,124
$0
0
0
0
0
0
653,046
2,865,381
564
1,182,655
0
0
0
238,213
0
129,629
0
0
0
0
0
148,448
188,711
106,083
131,540
31
148,448
426,924
235,712
131,540
31
$801,494
$3,292,305
$236,276
$1,314,195
$31
71
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS - continued
continued
As of December 31, 2008
2008
Special
Alcohol
Programs
Special
911 Tax
Special Law
Enforcement
Program
Special
Grants
ASSETS
Cash and investments
$1,131,461
$459,990
$3,193,989
$1,562,784
Restricted cash and investments
0
26,601
0
0
Receivables (net of uncollectible)
Taxes
Accounts
Interest
Special assessments
Due from other funds
Due from other governments
60,266
90
0
0
0
0
0
0
0
0
0
0
0
2,000
0
0
36,977
0
0
0
0
0
0
0
$1,191,817
$486,591
$3,232,966
$1,562,784
$76,166
0
0
0
0
0
$4,843
2,641
0
36,977
0
0
$705,346
327,260
0
128,683
0
0
$5,147
0
283,969
0
0
0
76,166
44,461
1,161,289
289,116
0
0
45,000
179,712
1,439,821
0
0
0
1,115,651
217,418
631,856
1,273,668
1,115,651
442,130
2,071,677
1,273,668
$1,191,817
$486,591
$3,232,966
$1,562,784
TOTAL ASSETS
LIABILITIES
Accounts and contracts payable
Accrued wages and other
Due to others
Due to other funds
Due to other governments
Deferred revenue
TOTAL LIABILITIES
FUND BALANCE
Reserved for encumbrances
Reserved for alcohol diversion program
Unreserved fund balance
Undesignated
TOTAL FUND BALANCE
TOTAL LIABILITIES AND FUND BALANCE
72
continued
Special
Parks and
Recreation
Special
Street and
Highway
Special Revenue
Tourism and
Convention
Program
Solid
Waste
Total
ASSETS
$626,488
$427,710
$129,073
$5,018,121
$17,516,386
0
0
0
0
255,974
0
0
0
0
0
0
0
0
0
0
59,826
0
0
0
0
0
0
181,401
0
450,892
65,241
0
0
0
9,537,316
460,306
71,482
109,171
124,197
181,401
$626,488
$487,536
$310,474
$5,534,254
$28,256,233
LIABILITIES
$64,715
180
0
0
0
0
$188,527
266,485
0
0
0
0
$0
0
0
0
0
0
$26,829
0
0
0
0
0
$1,534,128
$960,319
$350,925
$667,422
$20,096
$9,586,209
64,895
455,012
0
26,829
13,119,099
FUND BALANCE
201,396
0
752,014
0
0
0
36,724
0
5,437,802
179,712
360,197
(719,490)
310,474
5,470,701
9,519,620
561,593
32,524
310,474
5,507,425
15,137,134
$626,488
$487,536
$310,474
$5,534,254
$28,256,233
73
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS - continued
As of December 31, 2008
Total Nonmajor
Debt Service
Capital Projects Governmental Funds
Economic
Debt Service Development County Initiative To
Fund
Fund
Fund Infrastructure
2008
ASSETS
Cash and investments
$6,277,544
$0
$1,046,088
$24,840,018
Restricted cash and investments
0
9,359,522
0
9,615,496
Receivables (net of uncollectible)
Taxes
Accounts
Interest
Special assessments
Due from other funds
Due from other governments
17,170,083
0
81,262
3,546,396
22,975
0
0
0
0
0
0
0
0
0
1,432
0
0
0
26,707,399
460,306
154,176
3,655,567
147,172
181,401
$27,098,260
$9,359,522
$1,047,520
$65,761,535
$114,292
0
280,912
59,498
0
20,716,479
$0
0
0
0
0
0
$95,801
0
0
0
0
0
$1,744,221
960,319
631,837
726,920
20,096
30,302,688
21,171,181
0
95,801
34,386,081
0
0
0
0
502,427
0
5,940,229
179,712
5,927,079
9,359,522
449,292
25,255,513
5,927,079
9,359,522
951,719
31,375,454
$27,098,260
$9,359,522
$1,047,520
$65,761,535
TOTAL ASSETS
LIABILITIES
Accounts and contracts payable
Accrued wages and other
Due to others
Due to other funds
Due to other governments
Deferred revenue
TOTAL LIABILITIES
FUND BALANCE
Reserved for encumbrances
Reserved for alcohol diversion program
Unreserved fund balance
Undesignated
TOTAL FUND BALANCE
TOTAL LIABILITIES AND FUND BALANCE
74
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For the Year Ended December 31, 2008
Special Revenue
Arts
Grants
Appraisal
REVENUES
Taxes
Intergovernmental revenue
Charges for services
Fines, forfeitures and penalties
Interest income
Licenses, permits and fees
Miscellaneous revenues
TOTAL REVENUES
EXPENDITURES
General government
Public works
Public safety
Judicial
Health and welfare
Planning and development
Parks and recreation
Capital Outlay
Debt service
Principal
Interest
Other
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Auto
License
Community
Development
$0
0
0
0
0
0
0
$47,468
1,234
0
0
0
0
0
$0
0
0
0
0
0
0
$21,072
3,292,538
0
0
20,914
0
203,015
0
48,702
0
3,537,539
178,959
0
0
0
0
0
0
0
0
0
0
0
0
0
48,477
0
0
0
0
0
0
0
0
0
53,185
0
0
0
0
3,206,822
0
0
0
0
0
0
0
0
0
0
0
0
0
0
178,959
48,477
0
3,260,007
Transfers in
Transfers out
Proceeds of capital lease
Proceeds from sale of land
Premium from issuance of bonds
Payment on refunded bonds
Issuance of bonds
0
0
0
0
0
0
0
0
(9,712)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL OTHER FINANCING SOURCES (USES)
0
(9,712)
0
0
(178,959)
(9,487)
0
277,532
214,846
$35,887
9,487
$0
0
$0
(463,967)
($186,435)
NET CHANGE IN FUND BALANCE
FUND BALANCE
Beginning of year
End of year
75
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS - continued
For the Year Ended December 31, 2008
Special Revenue
Enhanced
Enterprise
Elections
Loans
Court
Trustee
REVENUES
Taxes
Intergovernmental revenue
Charges for services
Fines, forfeitures and penalties
Interest income
Licenses, permits and fees
Miscellaneous revenues
Extension
Council
$0
0
0
402,575
0
0
264
$1,146,133
29,823
7,571
0
0
0
29,174
$0
0
0
0
0
0
0
$0
0
0
0
0
0
0
402,839
1,212,701
0
0
5,104
0
0
417,570
0
0
0
0
1,277,779
0
0
0
0
0
0
0
0
0
0
0
0
4,300,000
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
422,674
1,277,779
4,300,000
0
Transfers in
Transfers out
Proceeds of capital lease
Proceeds from sale of land
Premium from issuance of bonds
Payment on refunded bonds
Issuance of bonds
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(6,122)
0
0
0
0
0
TOTAL OTHER FINANCING SOURCES (USES)
0
0
0
(6,122)
TOTAL REVENUES
EXPENDITURES
General government
Public works
Public safety
Judicial
Health and welfare
Planning and development
Parks and recreation
Capital Outlay
Debt service
Principal
Interest
Other
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
(19,835)
(65,078)
(4,300,000)
(6,122)
694,065
$674,230
559,949
$494,871
4,301,971
$1,971
6,122
$0
FUND BALANCE
Beginning of year
End of year
76
continued
Special Revenue
Fair
Buildings
Health
Department
Historical
Museum
Jail
Commissary
Mental
Health
Library
$196,450
5,112
0
0
0
0
0
$2,045,692
69,962
535,408
0
0
68,485
598,007
$228,927
5,958
0
0
0
0
0
$0
0
0
0
0
0
18,513
$1,687,382
1,132
0
0
6,624
0
0
$624,027
16,216
0
0
0
0
0
201,562
3,317,554
234,885
18,513
1,695,138
640,243
0
0
0
0
0
0
196,888
0
11,657
0
0
0
2,925,358
0
0
0
203,073
0
0
0
0
0
0
0
0
0
37,607
0
0
0
0
0
0
0
0
0
0
0
1,605,896
0
0
0
0
0
602,219
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
196,888
2,937,015
203,073
37,607
1,605,896
602,219
0
(30,000)
0
0
0
0
0
0
0
0
0
0
0
0
0
(43,894)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(30,000)
0
(43,894)
0
0
0
(25,326)
380,539
(12,082)
(19,094)
89,242
38,024
26,413
$1,087
671,227
$1,051,766
89,399
$77,317
267,296
$248,202
280,951
$370,193
72,224
$110,248
77
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS - continued
For the Year Ended December 31, 2008
Special Revenue
Mental
Retardation
REVENUES
Taxes
Intergovernmental revenue
Charges for services
Fines, forfeitures and penalties
Interest income
Permits and licenses
Miscellaneous revenues
TOTAL REVENUES
EXPENDITURES
General government
Public works
Public safety
Judicial
Health and welfare
Planning and development
Parks and recreation
Capital Outlay
Debt service
Principal
Interest
Other
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Tranfers out
Proceeds of capital lease
Proceeds from sale of land
Premium from issuance of bonds
Payment on refunded bonds
Issuance of bonds
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE
Beginning of year
End of year
78
Service
Program for
the Elderly
Register of
Deeds Tech
Parks
$647,617
16,850
0
0
0
0
0
$2,905,970
75,615
382,243
0
0
0
746
$0
0
0
177,626
15,852
0
0
$1,220,434
31,727
0
0
0
0
7,683
664,467
3,364,574
193,478
1,259,844
11
0
0
0
640,493
0
0
0
10,243
0
0
0
0
0
3,296,035
0
286,655
0
0
0
0
0
0
0
115
788,887
0
0
534,933
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
640,504
3,306,278
286,655
1,323,935
0
0
0
0
0
0
0
0
(1,132,303)
0
0
0
0
0
0
(415,980)
0
0
0
0
0
0
0
0
0
0
0
0
0
(1,132,303)
(415,980)
0
23,963
(1,074,007)
(509,157)
(64,091)
124,485
$148,448
1,500,931
$426,924
744,869
$235,712
195,631
$131,540
continued
Soil
Conservation
Special Revenue
Special
Alcohol
Special
Programs
Grants
Special
911 Tax
Special Law
Enforcement
Program
Special
Parks and
Recreation
$58,311
1,516
0
0
0
0
0
$892,019
0
0
0
0
0
0
$515,514
0
0
82,930
0
0
0
$0
16,449,876
69,985
12,591
4,642
0
821,691
$153,706
0
0
576,302
0
0
0
$505,197
0
0
0
0
0
0
59,827
892,019
598,444
17,358,785
730,008
505,197
0
0
0
0
59,404
0
0
0
0
0
510,164
0
0
0
0
0
598,686
0
0
0
0
0
0
0
120,362
988,194
4,136,352
2,381,023
8,426,661
438,162
83,203
0
0
0
170,983
6,996
0
0
0
0
0
0
0
0
0
0
600,318
0
0
0
0
0
0
0
0
0
0
937,168
0
0
0
0
0
0
0
59,404
510,164
598,686
17,511,125
177,979
600,318
0
(9,560)
0
0
0
0
0
0
(291,000)
0
0
0
0
0
0
0
0
0
0
0
0
36,838
(34,260)
408,564
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(9,560)
(291,000)
0
411,142
0
0
(9,137)
90,855
(242)
258,802
552,029
(95,121)
9,168
$31
1,024,796
$1,115,651
442,372
$442,130
1,812,875
$2,071,677
721,639
$1,273,668
656,714
$561,593
79
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS - continued
For the Year Ended December 31, 2008
Special
Street and
Highway
REVENUES
Taxes
Intergovernmental revenue
Charges for services
Fines, forfeitures and penalties
Interest income
Permits and licenses
Miscellaneous revenues
TOTAL REVENUES
EXPENDITURES
General government
Public works
Public safety
Judicial
Health and welfare
Planning and development
Parks and recreation
Capital Outlay
Debt service
Principal
Interest
Other
TOTAL EXPENDITURES
Special Revenue
Tourism and
Convention
Solid
Program
Waste
$0
7,041,766
0
0
0
0
1,151
$629,347
0
0
0
0
0
0
7,042,917
629,347
13,642
7,464,118
0
0
0
0
0
0
0
0
0
0
0
550,000
0
0
Total
$0
0
865,263
0
185,795
0
0
1,051,058
0
0
0
0
825,493
$13,525,266
27,039,325
1,860,470
1,252,024
233,827
68,485
1,680,244
0
45,659,641
0
0
2,759,471
9,241,199
4,855,106
2,805,589
14,014,561
8,494,984
5,830,817
0
0
0
0
100,000
0
0
0
0
0
1,037,168
0
0
7,477,760
650,000
825,493
49,038,895
OTHER FINANCING SOURCES (USES)
Transfers in
Tranfers out
Proceeds of capital lease
Proceeds from sale of land
Premium from issuance of bonds
Payment on refunded bonds
Issuance of bonds
TOTAL OTHER FINANCING SOURCES (USES)
NET CHANGE IN FUND BALANCE
FUND BALANCE
Beginning of year
End of year
80
0
(14,113)
0
0
0
0
0
0
0
0
0
0
0
0
0
(490,000)
0
0
0
0
0
36,838
(2,476,944)
408,564
0
0
0
0
(14,113)
0
(490,000)
(2,031,542)
(448,956)
(20,653)
(264,435)
(5,410,796)
481,480
$32,524
331,127
$310,474
5,771,860
$5,507,425
20,547,930
$15,137,134
Debt Service
Debt
Service Fund
Capital Projects
Economic
County Initiative To
Development Fund Fund Infrastructure
Total Nonmajor
Governmental Funds
2008
$18,619,728
605,994
0
0
962,471
0
0
$13,980,666
0
0
0
337,535
0
323,153
$2,172,253
56,403
0
0
1,432
0
0
$48,297,913
27,701,722
1,860,470
1,252,024
1,535,265
68,485
2,003,397
20,188,193
14,641,354
2,230,088
82,719,276
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
427,029
0
0
0
0
0
0
0
3,291,573
2,759,471
9,241,199
4,855,106
2,805,589
14,014,561
8,494,984
5,830,817
3,718,602
13,348,683
6,184,294
9,637
19,437,632
2,308,379
0
0
0
0
33,823,483
8,492,673
9,637
19,542,614
22,173,040
3,291,573
94,046,122
305,023
(917,491)
0
0
0
(9,900,000)
49,839
29,698,594
(28,345,902)
0
0
0
0
10,200,000
0
(4,590,330)
0
0
0
0
0
30,040,455
(36,330,667)
408,564
0
0
(9,900,000)
10,249,839
(10,462,629)
11,552,692
(4,590,330)
(5,531,809)
(9,817,050)
4,021,006
(5,651,815)
(16,858,655)
15,744,129
$5,927,079
5,338,516
$9,359,522
6,603,534
$951,719
48,234,109
$31,375,454
81
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
GENERAL FUND
Year Ended December 31, 2008
2007
2008
Budget Amounts
REVENUES
Taxes
Intergovernmental Revenues
Charges for Services
Fines, Forfeitures and Penalties
Interest Earnings
Licenses and Permits
Miscellaneous Revenues
TOTAL REVENUES
EXPENDITURES
Personnel
Contractual Services
Commodities
Capital Outlay
Grants, claims, shared revenue
Debt Service
Other
TOTAL EXPENDITURES
OTHER FINANCING SOURCES(USES)
Transfers in
Transfers out
Proceeds from sale of land
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
Actual
Amounts
Original
$120,871,290
357,766
9,682,973
5,383,518
5,136,326
1,016,671
2,382,617
$125,322,257
2,906,500
10,292,800
5,139,600
5,332,200
2,086,850
2,455,181
144,831,161
153,535,388
153,358,006
152,806,194
(551,812)
120,024,372
23,933,312
7,640,349
7,058,109
1,541,532
145,530
757,988
$119,814,210
26,131,076
7,498,342
9,729,359
2,762,088
0
3,004,164
124,550,474
29,336,395
8,473,195
7,184,941
2,067,444
838,225
3,260,177
129,332,116
27,251,467
7,904,058
5,404,667
1,864,950
584,039
558,236
(4,781,642)
2,084,928
569,137
1,780,274
202,494
254,186
2,701,941
161,101,192
168,939,239
175,710,851
172,899,533
2,811,318
Final
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
$124,049,840 $124,102,263
2,581,751
2,608,236
9,852,200
9,635,186
5,454,533
5,627,635
5,949,900
5,120,925
1,993,150
2,015,218
3,476,632
3,696,731
$52,423
26,485
(217,014)
173,102
(828,975)
22,068
220,099
4,116,785
(957,459)
442,305
2,562,000
(250,000)
0
4,699,858
3,919,360
4,699,570
(2,578)
3,669,360
(288)
(2,578)
(250,000)
3,601,631
2,312,000
8,619,218
8,366,352
(252,866)
(12,668,400)
(13,091,851)
(13,733,627)
(11,726,987)
2,006,640
31,609,685
$18,941,285
18,941,285
$5,849,434
18,941,285
$5,207,658
18,941,285
$7,214,298
0
$2,006,640
82
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
GENERAL FUND - CITY
Year Ended December 31, 2008
2007
2008
Budget Amounts
Actual
Amounts
REVENUES
Taxes
Intergovernmental Revenues
Charges for Services
Fines, Forfeitures and Penalties
Interest Earnings
Licenses and Permits
Miscellaneous Revenues
Original
Final
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
$88,104,138
314,814
6,231,715
4,684,052
1,339,373
1,013,681
1,786,358
$88,826,709
1,688,700
7,660,300
4,290,000
1,259,500
1,084,350
1,763,421
$88,023,740
1,762,877
7,218,700
4,690,933
1,287,900
1,065,150
2,679,848
$88,061,214
1,781,202
6,896,022
4,908,290
1,355,726
1,054,208
2,806,827
$37,474
18,325
(322,678)
217,357
67,826
(10,942)
126,979
103,474,131
106,572,980
106,729,148
106,863,489
134,341
EXPENDITURES
Personnel
Contractual Services
Commodities
Capital Outlay
Grants, claims, shared revenue
Debt Service
Other
90,451,451
13,033,254
5,608,354
3,277,911
1,133,829
145,530
639,640
88,106,915
15,085,750
5,301,078
5,501,359
1,592,902
0
2,346,977
91,608,126
16,090,228
6,172,356
3,260,544
1,242,773
838,225
2,714,774
94,524,284
14,662,326
5,823,653
1,886,065
1,108,329
584,039
529,592
(2,916,158)
1,427,902
348,703
1,374,479
134,444
254,186
2,185,182
TOTAL EXPENDITURES
114,289,969
117,934,981
121,927,026
119,118,288
2,808,738
2,545,000
0
442,305
2,562,000
0
0
3,052,000
0
1,319,360
3,052,000
0
1,069,360
0
0
(250,000)
TOTAL OTHER FINANCING (USES)
2,987,305
2,562,000
4,371,360
4,121,360
(250,000)
NET CHANGE IN FUND BALANCE
(7,828,533)
(8,800,001)
(10,826,518)
(8,133,439)
2,693,079
12,274,063
$3,474,062
12,274,063
$1,447,545
12,274,063
$4,140,624
0
$2,693,079
TOTAL REVENUES
OTHER FINANCING SOURCES(USES)
Transfers in
Transfers out
Proceeds from sale of land
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
20,102,596
$12,274,063
83
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
GENERAL FUND - COUNTY
Year Ended December 31, 2008
2007
2008
Budget Amounts
Actual
Amounts
REVENUES
Taxes
Intergovernmental Revenues
Charges for Services
Fines, Forfeitures and Penalties
Interest Earnings
Licenses and Permits
Miscellaneous Revenues
Original
Final
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
$32,767,152
42,952
3,451,258
699,466
3,796,953
2,990
596,259
$36,495,548
1,217,800
2,632,500
849,600
4,072,700
1,002,500
691,760
$36,026,100
818,874
2,633,500
763,600
4,662,000
928,000
796,784
$36,041,049
827,034
2,739,164
719,345
3,765,199
961,010
889,904
$14,949
8,160
105,664
(44,255)
(896,801)
33,010
93,120
41,357,030
46,962,408
46,628,858
45,942,705
(686,153)
EXPENDITURES
Personnel
Contractual Services
Commodities
Capital Outlay
Grants, claims, shared revenue
Other
29,572,921
10,900,058
2,031,995
3,780,198
407,703
118,348
31,707,295
11,045,326
2,197,264
4,228,000
1,169,186
657,187
32,942,348
13,246,167
2,300,839
3,924,397
824,671
545,403
34,807,832
12,589,141
2,080,405
3,518,602
756,621
28,644
(1,865,484)
657,026
220,434
405,795
68,050
516,759
TOTAL EXPENDITURES
46,811,223
51,004,258
53,783,825
53,781,245
TOTAL REVENUES
OTHER FINANCING SOURCES(USES)
Transfers in
Transfers out
Proceeds from sale of land
TOTAL OTHER FINANCING (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
2,580
1,571,785
(957,459)
0
0
(250,000)
0
515,555
0
2,600,000
515,267
(2,578)
2,600,000
(288)
(2,578)
0
614,326
(250,000)
3,115,555
3,112,689
(2,866)
(4,839,867)
(4,291,850)
(4,039,412)
(4,725,851)
(686,439)
11,507,089
$6,667,222
6,667,222
$2,375,372
6,667,222
$2,627,810
6,667,222
$1,941,371
0
($686,439)
84
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
GENERAL FUND - Parks and Recreation
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Budget Amounts
Actual
Amounts
REVENUES
Taxes
Intergovernmental Revenues
Charges for Services
Fines, Forfeitures and Penalties
Interest Earnings
Licenses and Permits
Miscellaneous Revenues
Original
Actual
Amounts
Final
$0
0
0
0
0
0
0
$0
0
0
0
0
0
0
$0
0
0
0
0
0
0
$0
0
0
0
0
0
0
$0
0
0
0
0
0
0
0
0
0
0
0
EXPENDITURES
Personnel
Contractual Services
Commodities
Capital Outlay
Grants, claims, shared revenue
Other
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL EXPENDITURES
0
0
0
0
0
0
0
0
0
1,132,303
0
1,132,303
0
0
0
TOTAL OTHER FINANCING (USES)
0
0
1,132,303
1,132,303
0
NET CHANGE IN FUND BALANCE
0
0
1,132,303
1,132,303
0
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
0
$0
0
$0
0
$1,132,303
0
$1,132,303
0
$0
TOTAL REVENUES
OTHER FINANCING SOURCES(USES)
Transfers in
Transfers out
85
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: ARTS GRANTS
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
REVENUES
Tax revenue
Intergovernment revenue
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
$46,214
0
$46,946
1,200
$47,756
1,234
$47,468
1,234
($288)
0
46,214
48,146
48,990
48,702
(288)
Grants, Claims, Shared
Other
45,255
0
48,477
2,100
48,477
0
48,477
0
0
0
TOTAL EXPENDITURES
45,255
50,577
48,477
48,477
0
0
0
(10,000)
(9,712)
288
0
0
(10,000)
(9,712)
288
(2,431)
(9,487)
(9,487)
0
9,487
$7,056
9,487
$0
9,487
$0
0
$0
TOTAL REVENUES
EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers Out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
959
8,528
$9,487
86
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: COMMUNITY DEVELOPMENT
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
REVENUES
Tax revenue
Intergovernmental revenue
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
$18,206
3,361,676
$22,000
3,554,014
$70,000
3,554,014
$21,072
3,292,538
($48,928)
(261,476)
32,506
22,000
22,000
20,914
(1,086)
238,565
45,000
45,000
447,520
402,520
3,650,953
3,643,014
3,691,014
3,782,044
91,030
973,027
1,053,179
1,100,473
1,036,689
63,784
Contractual Services
Commodities
874,585
30,160
819,191
27,775
836,226
38,091
841,182
23,946
Capital Outlays
276,187
75,000
645,064
480,482
164,582
Grants, Claims, Shared revenue
1,755,137
1,667,869
2,649,236
2,096,238
552,998
TOTAL EXPENDITURES
3,909,096
3,643,014
5,269,090
4,478,537
790,553
Interest income
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Personnel
NET CHANGE IN FUND BALANCE
(258,143)
0
(4,956)
14,145
(1,578,076)
(696,493)
881,583
(2,209,967)
($3,788,043)
(2,209,967)
($2,906,460)
0
$881,583
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
(1,951,824)
($2,209,967)
(2,209,967)
($2,209,967)
87
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: COURT TRUSTEE
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$342,847
0
$385,500
0
$390,000
0
$402,574
0
$12,574
0
41,446
0
0
426
426
TOTAL REVENUES
384,293
385,500
390,000
403,000
13,000
EXPENDITURES
Personnel
Contractual Services
317,953
49,866
315,263
74,534
332,823
65,730
335,048
59,651
(2,225)
6,079
6,318
0
6,092
-
7,472
15,000
7,320
15,000
152
-
0
40,804
16,583
5,655
10,928
374,137
436,693
437,608
422,674
14,934
10,156
(51,193)
(47,608)
(19,674)
27,934
REVENUES
Fines, Fees, Forfeitures
Intergovernmental revenue
Miscellaneous revenue
Commodities
Capital Outlay
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
683,747
693,903
693,903
693,903
0
$693,903
$642,710
$646,295
$674,229
$27,934
88
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: ELECTIONS
Year Ended December 31, 2008
2007
REVENUES
Tax revenue
Intergovernmental revenue
Charges for services
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Personnel
Contractual Services
Commodities
Capital Outlay
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$1,108,568
0
$1,136,485
25,400
$1,126,130
29,823
$1,146,133
29,823
$20,003
0
3,502
3,500
1,000
7,571
6,571
920
1,000
30,000
34,682
4,682
1,112,990
1,166,385
1,186,953
1,218,209
31,256
634,760
587,866
800,000
725,021
74,979
336,918
133,080
515,716
246,500
549,770
257,800
394,424
176,092
155,346
81,708
14,552
10,000
10,000
0
10,000
0
25,000
30,000
0
30,000
1,119,310
1,385,082
1,647,570
1,295,537
352,033
(6,320)
(218,697)
(460,617)
552,774
$334,077
552,774
$92,157
(77,328)
383,289
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
559,094
$552,774
89
552,774
$475,446
0
$383,289
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: EXTENSION COUNCIL
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
REVENUES
Tax revenue
TOTAL REVENUES
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
$394,094
$0
$0
$0
$0
394,094
0
0
0
0
EXPENDITURES
Grants, Claims, Shared
398,465
0
Other
52,200
0
0
0
0
450,665
0
0
0
0
0
0
(6,121)
(6,121)
0
250,000
0
(6,121)
(6,121)
0
(56,571)
0
(6,121)
(6,121)
0
6,121
$0
6,121
$0
0
$0
TOTAL EXPENDITURES
0
0
0
OTHER FINANCING SOURCES (USES)
Transfers Out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
62,692
$6,121
90
6,121
$6,121
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: FAIR BUILDINGS
Year Ended December 31, 2008
2007
REVENUES
Tax revenue
Intergovernmental revenue
TOTAL REVENUES
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$189,913
0
$194,403
4,800
$195,362
5,112
$196,450
5,112
$1,088
0
189,913
199,203
200,474
201,562
1,088
EXPENDITURES
Grants, Claims, Shared
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
196,888
0
196,888
196,888
8,000
196,888
30,000
0
0
226,888
226,888
(5,685)
(26,414)
(25,326)
33,389
26,414
26,414
26,414
0
$26,414
$20,729
$0
$1,088
$1,088
(6,975)
204,888
196,888
30,000
0
1,088
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
91
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: HEALTH DEPARTMENT
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
REVENUES
Tax revenue
Intergovernmental revenue
Charges for services
Licenses and permits
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
$1,975,778
83,051
$2,028,148
70,000
$1,992,990
77,230
$2,045,692
69,962
444,549
450,700
493,500
535,408
$52,702
(7,268)
41,908
58,856
56,500
66,000
68,485
2,485
367,924
198,000
281,000
622,567
341,567
2,930,158
2,803,348
2,910,720
3,342,114
431,394
2,456,107
272,447
2,288,562
720,008
2,557,115
337,607
2,525,979
255,953
31,136
81,654
Commodities
170,853
155,817
186,720
148,694
38,026
Capital Outlay
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Personnel
Contractual Services
93,153
30,000
30,000
22,298
7,702
Grants, Claims, Shared revenue
0
0
0
0
0
Other
-
5,000
87,724
150
87,574
2,992,560
3,199,387
3,199,166
2,953,074
246,092
250,000
250,000
0
0
0
250,000
250,000
0
0
0
187,598
(146,039)
(288,446)
389,040
677,486
449,168
$636,766
636,766
$490,727
636,766
$348,320
636,766
$1,025,806
0
$677,486
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers In
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
92
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: HISTORICAL MUSEUM
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$220,936
0
$226,816
5,100
$226,940
5,958
$228,927
5,958
$1,987
0
0
0
0
8,691
8,691
TOTAL REVENUES
220,936
231,916
232,898
243,576
10,678
EXPENDITURES
Personnel
Contractual Services
177,215
11,761
177,224
12,513
179,851
11,876
140,495
11,351
39,356
525
25,536
30,732
24,439
20,000
25,640
30,000
25,132
4,750
508
25,250
-
15,485
49,930
49,928
2
245,244
249,661
297,297
231,656
65,641
(24,308)
(17,745)
(64,399)
11,920
76,319
88,707
$64,399
64,399
$46,654
64,399
$0
64,399
$76,319
0
$76,319
REVENUES
Tax revenue
Intergovernmental Revenue
Miscellaneous Revenue
Commodities
Capital Outlay
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
93
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: JAIL COMMISSARY
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
REVENUES
Miscellaneous revenue
$17,203
$30,000
$30,000
$18,513
($11,487)
TOTAL REVENUES
17,203
30,000
30,000
18,513
(11,487)
0
0
0
0
0
Commodities
17,257
60,000
60,000
49,949
10,051
TOTAL EXPENDITURES
17,257
60,000
60,000
49,949
10,051
(30,000)
(30,000)
(31,436)
(1,436)
EXPENDITURES
Contractual Services
NET CHANGE IN FUND BALANCE
(54)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
267,351
267,297
267,297
267,297
$267,297
$237,297
$237,297
$235,861
94
0
($1,436)
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: LIBRARY
Year Ended December 31, 2008
2007
REVENUES
Tax revenue
Intergovernmental revenue
Interest
TOTAL REVENUES
EXPENDITURES
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$1,275,273
0
$1,645,397
0
$1,649,250
1,132
$1,687,382
1,132
16,431
14,700
9,000
8,984
1,291,704
1,660,097
1,659,382
1,697,498
38,116
1,431,019
1,605,896
1,605,896
140,000
1,431,019
1,605,896
1,605,896
140,000
91,602
178,116
(139,315)
54,201
1,745,896
1,745,896
(86,514)
$38,132
0
(16)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
414,577
275,262
275,262
275,262
0
$275,262
$329,463
$188,748
$366,864
$178,116
95
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: MENTAL HEALTH
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$607,597
0
$618,234
20,100
$613,010
16,216
$624,027
16,216
$11,017
0
607,597
638,334
629,226
640,243
11,017
Grants, Claims, Shared
Other
636,950
0
628,741
33,000
602,219
43,000
602,219
0
0
43,000
TOTAL EXPENDITURES
636,950
661,741
645,219
602,219
43,000
(29,353)
(23,407)
(15,993)
38,024
54,017
REVENUES
Tax revenue
Intergovernmental revenue
TOTAL REVENUES
EXPENDITURES
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
101,576
72,223
72,223
72,223
0
End of year
$72,223
$48,816
$56,230
$110,247
$54,017
96
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: MENTAL RETARDATION
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$626,979
0
$642,499
14,300
$636,350
16,850
$647,616
16,851
$11,266
1
3,312
0
0
623
623
TOTAL REVENUES
630,291
656,799
653,200
665,090
11,890
EXPENDITURES
Personnel
Contractual Services
197,535
428,217
190,867
435,971
207,207
435,149
215,777
421,012
(8,570)
14,137
5,177
-
7,053
0
9,397
0
4,338
0
5,059
0
0
51,000
52,000
0
52,000
630,929
684,891
703,753
641,127
62,626
(28,092)
(50,553)
23,963
74,516
125,125
124,487
124,487
124,487
0
$124,487
$96,395
$73,934
$148,450
$74,516
REVENUES
Tax revenue
Intergovernmental revenue
Miscellaneous revenue
Commodities
Capital Outlay
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
(638)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
97
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: PARKS
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Budget Amounts
Final
Original
Amended
Actual
Amounts
$2,807,011
$2,881,656
$2,855,230
$2,905,970
$50,740
0
0
75,615
75,615
0
Charges for services
393,989
375,000
380,000
382,243
2,243
Licenses and permits
0
64,100
0
0
0
16,891
10,200
1,000
58,596
57,596
3,217,891
3,330,956
3,311,845
3,422,424
110,579
2,133,906
120,153
2,341,551
163,442
2,355,137
135,341
2,336,673
87,298
18,464
48,043
Commodities
420,828
379,537
482,711
472,761
9,950
Capital Outlay
367,011
489,324
457,884
456,909
975
0
0
7,500
205,025
1,132,303
0
1,132,303
-
3,041,898
3,586,379
4,563,376
4,485,944
77,432
(1,251,531)
(1,063,520)
188,011
1,251,531
$0
1,251,531
$188,011
0
$188,011
Actual
Amounts
REVENUES
Tax revenue
Intergovernmental revenue
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Personnel
Contractual Services
Grants, Claims, Shared revenue
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
175,993
(255,423)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
1,075,538
$1,251,531
1,251,531
$996,108
98
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: REGISTER OF DEEDS TECHNOLOGY FUND
Year Ended December 31, 2008
2007
2008
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
REVENUES
Fines/Fees/Forfeitures
$278,226
$325,000
$225,000
$177,626
Interest earnings
28,801
26,200
25,000
28,334
3,334
Miscellaneous Revenue
17,186
0
0
0
0
324,213
351,200
250,000
205,960
(44,040)
225,702
200,000
270,000
241,750
28,250
225,702
200,000
270,000
241,750
28,250
0
0
(415,980)
(415,980)
0
0
0
(415,980)
(415,980)
0
98,511
151,200
(435,980)
(451,770)
TOTAL REVENUES
EXPENDITURES
Capital Outlay
TOTAL EXPENDITURES
($47,374)
OTHER FINANCING SOURCES (USES)
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
(15,790)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
456,434
554,945
554,945
554,945
$554,945
$706,145
$118,965
$103,175
99
0
($15,790)
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SERVICE PROGRAM FOR THE ELDERLY
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
REVENUES
Tax revenue
$1,185,143
$1,209,363
$1,200,170
$1,220,434
$20,264
-
35,600
31,727
31,727
0
2,270
2,000
15,000
7,786
TOTAL REVENUES
1,187,413
1,246,963
1,246,897
1,259,947
EXPENDITURES
Personnel
Contractual Services
800,733
239,015
821,613
254,602
850,000
247,256
852,857
239,767
(2,857)
7,489
223,868
-
236,732
0
234,760
0
231,354
0
3,406
0
113
11,196
-
-
-
-
35,000
60
0
60
1,263,729
1,359,143
1,332,076
1,323,978
8,098
0
0
0
0
0
0
0
0
Intergovernmental revenue
Miscellaneous revenue
Commodities
Capital Outlay
Grants, Claims, Shared revenue
Other
TOTAL EXPENDITURES
(7,214)
13,050
OTHER FINANCING SOURCES (USES)
Transfers in
5187
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
5,187
(71,129)
(112,180)
(85,179)
(64,031)
21,148
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
269,188
$198,059
198,059
$85,879
100
198,059
$112,880
198,059
$134,028
0
$21,148
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SOIL CONSERVATION
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
REVENUES
Tax revenue
$56,722
$57,895
$58,280
$58,311
$31
Intergovernmental revenue
0
0
1,516
1,516
0
Licenses, permits
0
1,500
0
0
0
TOTAL REVENUES
56,722
59,395
59,796
59,827
31
EXPENDITURES
Grants, Claims, Shared
Other
57,674
0
59,404
2,650
59,404
0
59,404
0
0
0
57,674
62,054
59,404
59,404
0
0
0
(9,560)
(9,560)
0
0
0
(9,560)
(9,560)
0
(2,659)
(9,168)
(9,137)
31
9,168
$6,509
9,168
$0
9,168
$31
0
$31
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
(952)
10,120
$9,168
101
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SPECIAL 911 TAX
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$846,706
$830,000
$873,000
$860,272
69,983
0
0
39,657
39,657
916,689
830,000
873,000
899,929
26,929
483,534
21,007
0
730,000
162,500
27,000
510,050
114
(28,736)
452,500
73,572
504,541
919,500
510,164
497,336
(291,000)
(291,000)
(291,000)
(291,000)
0
(291,000)
(291,000)
(291,000)
(291,000)
0
121,148
(380,500)
(425,500)
98,765
524,265
835,468
$956,616
956,616
$576,116
956,616
956,616
$531,116 $1,055,381
0
$524,265
REVENUES
Tax revenue
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Contractual Services
Capital Outlay
Other
TOTAL EXPENDITURES
481,314
452,500
73,686
1,007,500
($12,728)
OTHER FINANCING SOURCES (USES)
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
102
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SPECIAL ALCOHOL AND DRUG PROGRAMS
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$441,393
$455,000
$549,000
$515,514
58,270
65,000
60,000
82,930
22,930
1,804
0
0
1,103
1,103
TOTAL REVENUES
501,467
520,000
609,000
599,547
(9,453)
EXPENDITURES
Personnel
Contractual Services
30,716
193,924
0
193,900
92,119
235,278
76,067
163,116
16,052
72,162
Commodities
Grants, Claims, Shared revenue
60
350,020
100
550,000
16,603
400,000
1,828
395,020
14,775
4,980
TOTAL EXPENDITURES
574,720
744,000
744,000
636,031
107,969
NET CHANGE IN FUND BALANCE
(73,253)
(224,000)
(135,000)
(36,484)
98,516
433,613
$209,613
433,613
$298,613
REVENUES
Tax revenue
Fines, forfeitures and penalties
Miscellaneous revenue
($33,486)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
506,866
$433,613
103
433,613
$397,129
0
$98,516
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SPECIAL LAW ENFORCEMENT
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
REVENUES
Tax revenue
$87,759
$42,000
$2,000
$153,706
$151,706
Fines, forfeitures and penalties
182,740
235,000
235,000
576,302
341,302
11,667
0
0
0
0
TOTAL REVENUES
282,166
277,000
237,000
730,008
493,008
EXPENDITURES
Contractual Services
Commodities
58,947
30,000
75,000
31,516
90,928
31,516
27,782
9,990
63,146
21,526
101,280
-
112,000
60,000
148,757
60,000
2,207
35,000
146,550
25,000
0
173,484
173,484
0
173,484
190,227
452,000
504,685
74,979
429,706
91,939
(175,000)
(267,685)
655,029
922,714
612,028
612,028
0
$344,343 $1,267,057
$922,714
Miscellaneous revenue
Capital Outlay
Grants, Claims, Shared revenue
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
520,089
612,028
$612,028
$437,028
104
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SPECIAL PARKS AND RECREATION
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$431,432
$450,000
$538,000
$505,197
9,919
0
0
1,876
441,351
450,000
538,000
507,073
(30,927)
0
422,570
0
0
620,000
0
204,742
547,992
25,000
204,828
379,322
21,753
(86)
168,670
3,247
422,570
620,000
777,734
605,903
171,831
18,781
(170,000)
(239,734)
(98,830)
140,904
REVENUES
Tax revenue
Miscellaneous
TOTAL REVENUES
EXPENDITURES
Personel
Capital Outlay
Other
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
($32,803)
1,876
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
440,247
459,028
459,028
459,028
0
$459,028
$289,028
$219,294
$360,198
$140,904
105
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: SPECIAL STREET AND HIGHWAY
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
REVENUES
Intergovernmental revenue
$7,278,513
$7,500,000
$7,163,700
$7,041,766
171,507
35,000
30,000
94,631
TOTAL REVENUES
7,450,020
7,535,000
7,193,700
7,136,397
(57,303)
EXPENDITURES
Personnel
Contractual Services
Commodities
5,723,145
0
388,956
5,227,438
91
398,098
5,871,962
21,000
985,000
5,777,832
21,000
943,812
94,130
41,188
1,566,270
106,148
2,193,500
6,993
1,049,676
7,559
802,361
7,559
247,315
-
0
0
0
0
0
7,784,519
7,826,120
7,935,197
7,552,564
382,633
Miscellaneous
Capital Outlay
Grants, Claims, Shared revenue
Other
TOTAL EXPENDITURES
($121,934)
64,631
OTHER FINANCING SOURCES (USES)
Transfers out
Sale of land
(9,263)
(14,113)
305,332
0
(14,113)
486,000
(14,113)
0
0
(486,000)
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
296,069
(14,113)
471,887
(14,113)
(486,000)
(38,430)
(305,233)
(269,610)
(430,280)
(160,670)
553,720
$248,487
553,720
$284,110
553,720
$123,440
0
($160,670)
592,150
$553,720
106
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
SPECIAL REVENUE FUND: TOURISM AND CONVENTION PROMOTION
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$479,576
$676,200
$592,000
$667,926
$75,926
479,576
676,200
592,000
667,926
75,926
400,000
145,530
550,000
250,000
550,000
100,000
550,000
100,000
0
0
545,530
800,000
650,000
650,000
0
(65,954)
(123,800)
(58,000)
17,926
75,926
111,147
($12,653)
111,147
$53,147
111,147
$129,073
0
$75,926
REVENUES
Tax revenue
TOTAL REVENUES
EXPENDITURES
Grants, Claims, Shared revenue
Debt Service
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
177,101
$111,147
107
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
DEBT SERVICE FUND - CITY
Year Ended December 31, 2008
2007
REVENUES
Taxes
Intergovernmental revenue
Interest income
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Debt service
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
Proceeds from issuance of bonds
Transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
$18,049,214
73,843
465,211
31,375
$18,166,558
476,700
398,900
0
$18,394,820
605,993
473,300
0
$18,619,728
605,993
638,451
0
$224,908
0
165,151
0
18,619,643
19,042,158
19,474,113
19,864,172
390,059
20,758,448
25,210,138
21,792,516
21,490,986
301,530
20,758,448
25,210,138
21,792,516
21,490,986
301,530
Actual
Amounts
1,690,771
336,900
0
1,937,951
0
0
1,716,729
46,366
0
1,716,639
49,839
0
(90)
3,473
0
2,027,671
1,937,951
1,763,095
1,766,478
3,383
139,664
694,972
5,568,433
$5,708,097
0
$694,972
(111,134)
(4,230,029)
5,679,567
$5,568,433
5,568,433
$1,338,404
108
(555,308)
5,568,433
$5,013,125
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
DEBT SERVICE FUND - COUNTY
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
REVENUES
Taxes
Charges for services
Intergovernmental revenues
Interest income
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
$48,989
0
0
30,781
$0
0
0
0
$0
0
0
0
$0
0
0
4,713
$0
0
0
4,713
79,770
0
0
4,713
4,713
0
0
0
(109,102)
109,102
0
0
0
(109,102)
109,102
(695,000)
0
0
0
0
TOTAL OTHER FINANCING
SOURCES (USES)
(695,000)
0
0
0
0
NET CHANGE IN FUND BALANCE
(615,230)
0
0
113,815
113,815
930
$930
930
$930
930
$114,745
0
$113,815
TOTAL REVENUES
EXPENDITURES
Debt service
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers out
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
616,160
$930
109
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
DEBT SERVICE FUND: ECONOMIC DEVELOPMENT SALES TAX
Year Ended December 31, 2008
2007
2008
Budget Amounts
Final
Original
Amended
Actual
Amounts
REVENUES
Tax revenue
Intergovernmental revenue
TOTAL REVENUES
EXPENDITURES
Debt Service
TOTAL EXPENDITURES
NET CHANGE IN FUND BALANCE
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
$0
0
$866,486
0
$866,486
0
$0
0
($866,486)
0
0
866,486
866,486
0
(866,486)
0
866,486
866,486
0
866,486
0
866,486
866,486
0
866,486
0
0
0
0
0
0
$0
0
$0
0
$0
0
$0
0
$0
110
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
CAPITAL PROJECTS FUND: COUNTY INITIATIVE TO FUND INFRASTRUCTURE
Year Ended December 31, 2008
2007
2008
Variance with
Final BudgetPositive
(Negative)
Actual
Amounts
Budget Amounts
Final
Original
Amended
Actual
Amounts
$2,074,520
0
32,918
$2,150,081
83,500
0
$2,138,840
56,403
0
$2,172,253
56,403
4,221
$33,413
0
4,221
2,107,438
2,233,581
2,195,243
2,232,877
37,634
1,169,347
407,488
1,925,154
308,427
3,311,619
308,428
3,054,208
304,083
257,411
4,345
1,576,835
2,233,581
3,620,047
3,358,291
261,756
704,118
0
0
0
0
704,118
0
0
0
0
NET CHANGE IN FUND BALANCE
1,234,721
0
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
338,553
$1,573,274
1,573,274
$1,573,274
REVENUES
Tax revenue
Intergovernmental revenue
Miscellaneous revenue
TOTAL REVENUES
EXPENDITURES
Capital Outlay
Grants, Claims, Shared revenue
TOTAL EXPENDITURES
OTHER FINANCING SOURCES (USES)
Transfers in
TOTAL OTHER FINANCING
SOURCES (USES)
111
(1,424,804)
(1,125,414)
299,390
1,573,274
$148,470
1,573,274
$447,860
0
$299,390
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112
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
ENTERPRISE FUNDS
Revenues from user service fees directly fund the five (5) funds contained in the Enterprise Funds.
The Sewer System Enterprise Fund provides financing for Water Pollution Control and is responsible
for day-to-day and future operations, routine system maintenance and payment on revenue bonds.
The Board of Public Utilities (BPU) is the Unified Government’s Utility System managed, operated,
maintained and controlled on a day-to-day basis by the Board of Public Utilities, which is an
administrative agency of the Unified Government. The BPU operates the water and electric utilities
owned by the Unified Government.
Statements for these major enterprise funds are included in the Basic Financial Statements found in the
Financial Section of this document. A comparative budgetary schedule of the Sewer System Fund is
presented here.
NONMAJOR ENTERPRISE FUNDS
The Emergency Medical Services Fund was established on January 1, 2005 to pay for emergency
medical services, including ambulance transport, which are provided by the Kansas City, Kansas Fire
Department. Primary sources of revenue are a one-fourth cent public safety sales tax, which was
passed by Kansas City, Kansas voters on June 8, 2004 and charges for services.
The Public Levee Enterprise Fund expends lease income revenues to pay operation of and
improvements to office and warehouse space located in the Fairfax Industrial District. The facility
contains approximately 560,000 square fee of industrial and office space on approximately 111 acres.
The Sunflower Hills Golf Course Fund, established through an interlocal agreement, provides
funding for an 18-hole, 192-acre championship golf course and clubhouse facilities. Revenues are
generated from greens fees, cart rentals and concessions.
113
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING BALANCE SHEET
NONMAJOR ENTERPRISE FUNDS
As of December 31, 2008
Public Levee
Sunflower Hills
Golf Course
Totals
Nonmajor Funds
$1,524,578
0
$1,612,610
53,063
$107,232
0
$3,244,420
53,063
646,091
1,150,913
0
0
0
42
646,091
1,150,955
EMS
ASSETS
Cash and temporary investments
Restricted cash and temporary investments
Receivables (net uncollectible)
Taxes
Accounts and returns
Due from other funds
Interest
Property, plant and equipment
Construction in progress
Accumulated depreciation
Other assets (net of amortization)
TOTAL ASSETS
LIABILITIES
CURRENT LIABILITIES
Accounts and contracts payable
Accrued wages and other
Accrued interest payable
Due to others
Due to other funds
Unearned revenue
Compensated absences payable
Current maturities of long-term debt
LONG-TERM LIABILITIES
Compensated absences payable
Capital lease payable
General obligation bonds payable
OPEB liability
TOTAL LIABILITIES
NET ASSETS
Invested in capital assets, net of related debt
Unrestricted
TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY
5,824
14,894
1,707,509
0
(675,725)
0
$4,374,084
0
22,132
7,811,699
0
(4,019,151)
0
$5,480,353
0
2,332
5,384,686
0
(3,093,306)
0
$2,400,986
5,824
39,358
14,903,894
0
(7,788,182)
0
$12,255,423
$100,710
128,777
0
0
22,975
0
20,102
241,914
$57,520
11,862
75,610
109,852
0
20,000
4,153
120,000
$64,791
22,770
29,911
0
56,351
0
3,567
142,907
$223,021
163,409
105,521
109,852
79,326
20,000
27,822
504,821
388,917
408,215
0
679,002
1,990,612
80,341
0
3,010,000
82,302
3,571,640
69,015
0
1,650,000
45,378
2,084,690
538,273
408,215
4,660,000
806,682
7,646,942
381,655
2,001,817
2,383,472
$4,374,084
662,548
1,246,165
1,908,713
$5,480,353
498,473
(182,177)
316,296
$2,400,986
114
1,542,676
3,065,805
4,608,481
$12,255,423
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN FUND NET ASSETS
NONMAJOR ENTERPRISE FUNDS
Year ended December 31, 2008
OPERATING REVENUES
Charges for service
Fines/forfeits/fees
Earned lease income
TOTAL OPERATING REVENUES
EMS
$4,216,457
0
0
4,216,457
Public Levee
$0
6,508
1,077,128
1,083,636
Sunflower Hills
Golf Course
$729,321
0
0
729,321
Totals
Nonmajor Funds
$4,945,778
6,508
1,077,128
6,029,414
OPERATING EXPENSES
EMS
Public Levee
Sunflower Hills Golf Course
Depreciation and amortization
TOTAL OPERATING EXPENSES
5,648,328
0
0
176,519
5,824,847
0
783,497
0
204,687
988,184
0
0
674,697
161,391
836,088
5,648,328
783,497
674,697
542,597
7,649,119
(1,608,390)
95,452
(106,767)
(1,619,705)
3,927,919
54,260
0
0
59,609
(176,163)
0
8,743
(74,422)
3,927,919
122,612
(250,585)
3,982,179
(116,554)
(65,679)
3,799,946
2,373,789
(21,102)
(172,446)
2,180,241
90
(175,000)
0
(174,910)
90
(2,737,000)
0
(2,736,910)
Operating income (loss)
NON-OPERATING REVENUES (EXPENSES)
Taxes
Interest earnings
Interest expense
TOTAL NON-OPERATING
REVENUES (EXPENSES)
INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS
Transfers In
Transfers (Out)
Capital Contributions-local government
TOTAL CONTRIBUTIONS AND TRANSFERS
CHANGE IN NET ASSETS
Beginning of year
Prior Period Adjustment
Beginning of year, as restated
End of year
0
(2,562,000)
0
(2,562,000)
0
0
0
0
(188,211)
(21,102)
(347,356)
(556,669)
2,571,683
0
2,571,683
$2,383,472
1,929,815
0
1,929,815
$1,908,713
663,652
0
663,652
$316,296
5,165,150
0
5,165,150
$4,608,481
115
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF CASH FLOWS
NONMAJOR ENTERPRISE FUNDS
Year ended December 31, 2008
EMS
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers
Payments to suppliers
Payments to employees
NET CASH FLOW FROM OPERATING
ACTIVITIES
$4,031,125
(1,328,949)
(3,824,819)
Sunflower Hills
Golf Course
Public Levee
$1,087,833
(94,932)
(828,852)
$729,320
(209,436)
(236,993)
$5,848,278
(1,633,317)
(4,890,664)
(1,122,643)
164,049
CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES
Receipts from sales taxes
Transfer in
Transfers out
NET CASH FLOW FROM NON-CAPITAL
FINANCING ACTIVITIES
3,944,014
0
(2,562,000)
0
0
0
0
90
(175,000)
3,944,014
90
(2,737,000)
1,382,014
0
(174,910)
1,207,104
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES
Principal paid on bonds
Principal paid on capital lease
Proceeds from capital lease
Interest paid on bonds and capital leases
Acquisition of plant, property and equipment
Payments on capital lease
NET CASH FLOW FROM NON-CAPITAL
FINANCING ACTIVITIES
0
(295,740)
0
0
(90,085)
0
(115,000)
0
0
(176,163)
0
0
(85,000)
(56,475)
0
(74,422)
(252,794)
0
(200,000)
(352,215)
0
(250,585)
(342,879)
0
(385,825)
(291,163)
(468,691)
(1,145,679)
72,001
73,018
12,213
157,232
CASH FLOWS FROM INVESTING ACTIVITIES
Interest on investments
NET CASH FLOW FROM
INVESTING ACTIVITIES
NET INCREASE (DECREASE) IN
CASH AND INVESTMENTS
CASH AND CASH EQUIVALENTS
Beginning of year
End of year
Cash and temporary investments
Cash and cash equivalents,reported as restricted cash
72,001
(54,453)
282,891
Totals
Nonmajor Funds
(675,703)
73,018
12,213
157,232
(54,096)
(348,497)
(457,046)
1,579,031
$1,524,578
1,719,769
$1,665,673
455,729
$107,232
3,754,529
$3,297,483
$1,524,578
0
$1,524,578
$1,612,610
53,063
$1,665,673
$107,232
0
$107,232
$3,244,420
$53,063
$3,297,483
116
EMS
RECONCILIATION OF OPERATING INCOME TO
CASH FLOWS FROM OPERATING ACTIVITIES
Operating Income
Adjustments to reconcile operating income to cash flow
from operating activities
Depreciation and amortization
Loss on Disposal
Changes in assets and liabilities
Accounts receivable
Due from other funds
Accrued wages and expenses
Accounts payable
Accrued vacation and sick pay
Due to others
Due to other funds
OPEB liability
NET CASH FROM OPERATING ACTIVITIES
SUPPLMENTAL DISCLOSURE OF NONCASH
CAPITAL AND RELATED FINANCING ACTIVITIES
Capital contributions-local government
Property, plant and equipment acquired with
capital leases
Public Levee
($1,608,390)
Sunflower Hills
Golf Course
$95,452
($106,767)
176,519
0
204,687
0
161,391
51,336
(185,332)
0
39,419
(55,874)
192,707
0
11,487
306,821
4,199
0
(9,389)
25,082
(174,812)
(13,588)
0
32,418
($1,122,643)
(1)
0
13,201
59,352
28,160
0
56,351
19,868
Totals
Nonmajor Funds
($1,619,705)
542,597
51,336
(181,134)
0
43,231
28,560
46,055
(13,588)
67,838
359,107
$164,049
$282,891
$0
$0
$0
$0
$224,560
$0
$0
$224,560
117
($675,703)
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
ENTERPRISE FUND: SEWER SYSTEM
Year ended December 31, 2008
2007
2008
Budgeted Amounts
Final
Original
Amended
Actual
Amounts
OPERATING REVENUES
Charges for services
Permits and licenses
Miscellaneous
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Personnel costs
Contractual services
Commodities
Capital outlay
Grants, claims and shared revenue
Other
TOTAL OPERATING EXPENSES
Net operating income (loss)
$18,365,221
446,950
113,366
$20,136,200
727,000
47,500
$18,548,300
380,600
54,500
$19,328,417
273,996
177,232
$780,117
(106,604)
122,732
18,925,537
20,910,700
18,983,400
19,779,645
796,245
7,429,686
1,523,071
2,314,714
2,811,258
1,497,886
91,000
7,315,000
1,764,612
2,941,156
5,074,000
2,450,919
191,000
7,461,218
1,692,475
2,747,351
3,361,200
2,484,470
296,000
7,626,906
1,486,828
2,506,267
2,288,401
2,402,105
91,000
(165,688)
205,647
241,084
1,072,799
82,365
205,000
15,667,615
19,736,687
18,042,714
16,401,507
1,641,207
3,257,922
1,174,013
940,686
3,378,138
2,437,452
NON-OPERATING REVENUES (EXPENSES)
Tax revenue
9,442
Interest earnings
263,673
Debt service
(1,964,672)
Proceeds-General LT Debt
0
Transfers Out
(947,255)
TOTAL NON-OPERATING
REVENUES (EXPENSES)
(2,638,812)
NET INCOME (LOSS)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
Actual
Amounts
Variance with
Final Budget Positive
(Negative)
619,110
2,228,816
$2,847,926
118
9,500
200,000
(1,964,673)
0
(1,186,890)
7,500
250,000
(1,964,673)
0
(965,578)
7,484
317,849
(1,964,672)
0
(965,578)
(16)
67,849
1
0
0
(2,942,063)
(2,672,751)
(2,604,917)
67,834
(1,768,050)
(1,732,065)
2,847,926
$1,079,876
2,847,926
$1,115,861
773,221
2,505,286
2,847,926
$3,621,147
0
$2,505,286
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
ENTERPRISE FUND: EMERGENCY MEDICAL SERVICE
Year ended December 31, 2008
2007
2008
Budgeted Amounts
Final
Original
Amended
Actual
Amounts
Actual
Amounts
Variance with
Final Budget Positive
(Negative)
OPERATING REVENUES
Intergovernmental revenues
$0
3,269,900
1,581
$0
3,352,000
0
$0
3,410,000
4,000
$0
4,113,255
19,216
$0
703,255
15,216
3,271,481
3,352,000
3,414,000
4,132,471
718,471
Personnel costs
Contractual services
Commodities
Capital outlay
Grants, claims, shared revenue
Other expenses
3,276,893
365,698
528,082
363,440
0
172,755
3,832,333
464,037
588,929
507,710
161,708
0
3,516,212
490,449
608,835
646,410
172,755
0
3,864,671
490,186
600,052
479,752
0
0
(348,459)
263
8,783
166,658
172,755
0
TOTAL OPERATING EXPENSES
4,706,868
5,554,717
5,434,661
5,434,661
(1,435,387)
(2,202,717)
(2,020,661)
(1,302,190)
718,471
4,015,564
83,076
0
(2,545,000)
4,100,400
66,200
0
(2,562,000)
4,035,000
68,700
0
(2,562,000)
3,944,013
72,002
0
(2,562,000)
(90,987)
3,302
0
0
1,553,640
1,604,600
1,541,700
1,454,015
(87,685)
Charges for service
Miscellaneous revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES
0
Net operating income (loss)
NON-OPERATING REVENUES (EXPENSES)
Taxes
Interest earnings
Debt service
Transfer Out
TOTAL NON-OPERATING
REVENUES (EXPENSES)
NET INCOME (LOSS)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
118,253
(598,117)
1,129,078
$1,247,331
1,247,331
$649,214
119
(478,961)
1,247,331
$768,370
151,825
630,786
1,247,331
$1,399,156
0
$630,786
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
ENTERPRISE FUND: PUBLIC LEVEE
Year ended December 31, 2008
2007
2008
Budgeted Amounts
Final
Original
Amended
Actual
Amounts
OPERATING REVENUES
Fines/fees/forfeits
Miscellaneous revenues
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Personnel costs
Contractual services
Commodities
Capital outlay
Grants, claims, shared revenue
Other expenses
TOTAL OPERATING EXPENSES
Net operating income (loss)
NON-OPERATING REVENUES (EXPENSES)
Interest earnings
Debt service
Transfer Out
TOTAL NON-OPERATING
REVENUES (EXPENSES)
NET INCOME (LOSS)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
Actual
Amounts
Variance with
Final Budget Positive
(Negative)
$6,950
966,736
$8,000
939,600
$8,000
1,089,600
$6,508
1,085,141
($1,492)
(4,459)
973,686
947,600
1,097,600
1,091,649
(5,951)
439,209
273,876
112,597
20,386
104,765
0
507,299
314,453
119,252
30,000
88,954
0
485,375
304,506
129,483
65,000
116,712
27,428
408,329
286,917
85,949
52,230
116,413
0
77,046
17,589
43,534
12,770
299
27,428
950,833
1,059,958
1,128,504
949,838
178,666
172,715
22,853
(112,358)
(30,904)
141,811
74,209
(286,465)
0
65,400
(291,163)
0
72,300
(291,163)
0
73,020
(291,163)
0
720
0
0
(212,256)
(225,763)
(218,863)
(218,143)
720
(189,403)
(338,121)
(249,767)
(76,332)
173,435
1,658,070
$1,468,667
120
1,468,667
$1,130,546
1,468,667
$1,218,900
1,468,667
$1,392,335
0
$173,435
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
SCHEDULE OF BUDGETARY ACCOUNTS
BUDGET AND ACTUAL - BUDGETARY BASIS (NON-GAAP)
ENTERPRISE FUND: SUNFLOWER HILLS GOLF COURSE
Year ended December 31, 2007
2007
2008
Variance with
Final Budget Positive
(Negative)
Actual
Amounts
Budgeted Amounts
Final
Original
Amended
$747,646
41
$787,500
0
$785,000
0
$729,321
29,297
($55,679)
29,297
TOTAL OPERATING REVENUES
747,687
787,500
785,000
758,618
(26,382)
OPERATING EXPENSES
Personnel costs
Contractual services
Commodities
Capital outlay
Grants, claims, shared revenue
Other expenses
TOTAL OPERATING EXPENSES
224,605
148,395
92,140
119,454
0
0
584,594
221,689
162,074
125,572
227,860
0
0
737,195
270,132
174,344
147,252
201,123
0
0
792,851
250,252
155,165
144,030
184,181
0
0
733,628
19,880
19,179
3,222
16,942
0
0
59,223
Net operating income (loss)
163,093
50,305
24,990
32,841
OPERATING REVENUES
Charges for service
Miscellaneous revenues
NON-OPERATING REVENUES (EXPENSES)
Interest earnings
13,954
Debt service
0
Transfer Out
(156,788)
(7,851)
Actual
Amounts
8,800
0
(154,875)
10,800
0
(154,875)
12,213
0
(154,785)
1,413
0
90
(142,834)
(146,075)
(144,075)
(142,572)
1,503
20,259
(95,770)
(151,926)
(117,582)
34,344
230,377
$78,451
230,377
$112,795
0
$34,344
TOTAL NON-OPERATING
REVENUES (EXPENSES)
NET INCOME (LOSS)
UNENCUMBERED FUND BALANCE
Beginning of year
End of year
210,118
$230,377
230,377
$134,607
121
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122
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
INTERNAL SERVICE FUNDS
The Internal Service Funds section is comprised of three (3) funds. These funds derive their revenues
primarily from other Unified Government units and exist to support the implementation of a function.
These funds are:
The Workers’ Compensation Fund receives revenue from the Unified Government and pays claims
submitted by Unified Government employees related to injuries incurred on the job. The fund also pays
for administrative services associated with claims review.
The Employees’ Hospitalization Fund receives premium revenue from former employees, from
current employees to the extent of their contribution, and from the Unified Government as the
employer’s share of premiums for health insurance. Expenses include claims paid on behalf of
employees and covered dependents, insurance premiums to the Health Plans, administrative services
associated with claims review of self-insured plans, and stop-loss insurance premiums for the selfinsured plans.
The Section 125 – Cafeteria Plan receives deductions from employees’ salary and reimburses
employees for expenses related to medical claims or dependent care. All contributions not claimed by
employees revert to the Unified Government.
123
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING BALANCE SHEET
INTERNAL SERVICE FUNDS
As of December 31, 2008
Workers'
Compensation
Cafeteria
Plan
(Section 125)
Self-Insured
Health Care
Totals
2008
ASSETS
Cash and investments
$0
$2,930,767
$93,745
$3,024,512
7,204
11,707,842
0
11,715,046
Accounts receivable
0
62,730
115
62,845
Due from other funds
0
0
0
0
$7,204
$14,701,339
$93,860
$14,802,403
$8,796
$334,062
$0
$342,858
483,602
5,590,000
53,432
0
2,001,000
0
0
0
53,432
483,602
7,591,000
6,082,398
2,388,494
0
8,470,892
(6,075,194)
12,312,845
93,860
6,331,511
$7,204
$14,701,339
$93,860
$14,802,403
Restricted cash
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to others
Due to oher funds
Claims incurred but not reported
TOTAL LIABILITIES
NET ASSETS
Net Assets
TOTAL LIABILITIES AND NET ASSETS
124
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET ASSETS
ALL INTERNAL SERVICE FUNDS
Year ended December 31, 2008
Workers'
Compensation
OPERATING REVENUES
Miscellaneous revenues
Reimbursements
TOTAL OPERATING REVENUES
OPERATING EXPENSES
Contractual services
Grants, claims, shared revenue
TOTAL OPERATING EXPENSES
Net operating income (loss)
Self-Insured
Health Care
Cafeteria
Plan
(Section 125)
Totals
2008
2007
$1,970,477
96,508
$26,317,962
681,968
$440,483
0
28,728,922
778,476
$27,522,041
548,545
2,066,985
26,999,930
440,483
29,507,398
28,070,586
368,919
3,694,332
2,820,836
22,764,034
0
425,949
3,189,755
26,884,315
3,033,690
23,051,286
4,063,251
25,584,870
425,949
30,074,070
26,084,976
(1,996,266)
1,415,060
14,534
(566,672)
1,985,610
NON-OPERATING REVENUE
Interest income
0
204,397
0
204,397
401,835
TOTAL NON-OPERATING
REVENUES
0
204,397
0
204,397
401,835
(1,996,266)
1,619,457
14,534
(362,275)
2,387,445
(4,078,928)
($6,075,194)
10,693,388
$12,312,845
79,326
$93,860
6,693,786
$6,331,511
4,306,341
$6,693,786
NET INCOME (LOSS)
NET ASSETS
Beginning of year
End of year
125
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMBINING STATEMENT OF CASH FLOWS
INTERNAL SERVICE FUNDS
Year ended December 31, 2008
Workers'
Compensation
CASH FLOWS FROM OPERATING
ACTIVITIES:
Receipts from customers
Payments to employees and suppliers
OPERATING ACTIVITIES
$2,066,985
(2,049,897)
Self-Insured
Health Care
$26,990,557
(25,219,872)
Cafeteria
Plan
(Section 125)
$440,483
(426,064)
Totals
2008
$29,498,025
(27,695,833)
17,088
1,770,685
14,419
1,802,192
0
204,397
0
204,397
0
204,397
0
204,397
NET INCREASE (DECREASE) IN
CASH AND CASH EQUIVALENTS
17,088
1,975,082
14,419
2,006,589
CASH AND CASH EQUIVALENTS
Beginning of year
End of year
(9,884)
$7,204
12,663,527
$14,638,609
79,326
$93,745
12,732,969
$14,739,558
(1,996,266)
$1,415,060
$14,534
($566,672)
0
(10,248)
1,540,000
483,602
$17,088
(9,373)
21,105
330,000
13,893
$1,770,685
(115)
0
0
0
$14,419
(9,488)
10,857
1,870,000
497,495
$1,802,192
CASH FLOWS FROM INVESTING
ACTIVITIES:
Interest on investments
NET CASH FLOW FROM
INVESTING ACTIVITIES
RECONCILIATION OF OPERATING INCOME
TO CASH FLOWS FROM OPERATING ACTIVITIES
Operating Income
Changes in assets and liabilities
Accounts receivable
Accounts payable
Claims incurred
Due to others
126
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
AGENCY FUNDS
An Agency Fund holds money for short periods of time operating primarily as a clearing account. All
cash balances are offset by amounts due to others.
Agency funds render custodial care to assets pending disbursement to outside entities and include:
Agency Fund
ETAC Police Chiefs’ Fund
Fire Insurance
Kansas State Withholding
Payroll Deductions
Register of Deeds
Sheriff
Tax Collection
Tax Distribution
U.S. Savings Bonds
127
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
Year ended December 31, 2008
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
Balance
Jan 1, 2008
AGENCY FUND
ASSETS
Cash and investments
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to others
Due to other governments
TOTAL LIABLITIES
ETAC POLICE CHIEF'S ASSOCIATION
ASSETS
Cash and investments
Accounts receivable
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to others
TOTAL LIABILITIES
FIRE INSURANCE PROCEEDS
ASSETS
Cash and investments
TOTAL ASSETS
LIABILITIES
Due to others
TOTAL LIABILITIES
KANSAS STATE WITHHOLDING
ASSETS
Cash and investments
Due from other funds
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to other governments
TOTAL LIABLITIES
Additions
Deductions
Balance
Dec 31, 2008
$85,470
$85,470
$668,567
$668,567
$648,876
$648,876
$105,161
$105,161
$47,685
36,360
1,425
$85,470
$1,397,133
27,225
2,150
$1,426,508
$1,370,049
34,593
2,175
$1,406,817
$74,769
$28,992
$1,400
$105,161
$155,072
117,414
$272,486
$252,479
537,327
$789,806
$400,187
517,599
$917,786
$7,364
$137,142
$144,506
$268,618
$3,868
$272,486
$571,498
6,794
$578,292
$703,066
3,206
$706,272
$137,050
$7,456
$144,506
$493,610
$493,610
$201,423
$201,423
$290,974
$290,974
$404,059
$404,059
$493,610
$493,610
$205,733
$205,733
$295,284
$295,284
$404,059
$404,059
$0
$0
$0
$6,023,602
1,503,907
$7,527,509
$5,827,241
1,503,907
$7,331,148
$196,361
$0
$196,361
$0
$0
$0
$58
$6,024,288
$6,024,346
$0
$5,827,985
$5,827,985
$58
$196,303
$196,361
128
continued
Balance
Jan 1, 2008
PAYROLL DEDUCTIONS CLEARING
ASSETS
Cash and investments
Due from other funds
TOTAL ASSETS
Additions
Deductions
Balance
Dec 31, 2008
$242,777
0
$242,777
$90,909,907
24,153,340
$115,063,247
$88,555,151
24,153,340
$112,708,491
$2,597,533
0
$2,597,533
$242,777
$242,777
$129,665,991
$129,665,991
$127,311,235
$127,311,235
$2,597,533
$2,597,533
ASSETS
Cash and investments
TOTAL ASSETS
$42,916
$42,916
$2,810,456
$2,810,456
$2,825,637
$2,825,637
$27,735
$27,735
LIABILITIES
Due to other governments
TOTAL LIABILITIES
$42,916
$42,916
$2,810,456
$2,810,456
$2,825,637
$2,825,637
$27,735
$27,735
ASSETS
Cash and investments
TOTAL ASSETS
$79,833
$79,833
$987,237
$987,237
$985,221
$985,221
$81,849
$81,849
LIABILITIES
Due to others
TOTAL LIABILITIES
$79,833
$79,833
$987,237
$987,237
$985,221
$985,221
$81,849
$81,849
LIABILITIES
Accounts payable
TOTAL LIABLITIES
REGISTER OF DEEDS
SHERIFF
TAX COLLECTION
ASSETS
Cash and investments
Accounts receivable
Due from other funds
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to others
Due to other governments
TOTAL LIABLITIES
$110,175,895
56,980
799
$110,233,674
$219,165,518
193,257
0
$219,358,775
$226,106,901
181,238
0
$226,288,139
$103,234,512
$68,999
$799
$103,304,310
$362
13,617
110,219,695
$110,233,674
$12,135,969
79,341
211,062,848
$223,278,158
$12,103,365
79,717
218,024,440
$230,207,522
$32,966
$13,241
$103,258,103
$103,304,310
129
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
Year ended December 31, 2008
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ALL AGENCY FUNDS
Balance
Jan 1, 2008
TAX DISTRIBUTION
ASSETS
Cash and investments
TOTAL ASSETS
LIABILITIES
Due to other governments
TOTAL LIABLITIES
U.S. SAVINGS BONDS
ASSETS
Cash and investments
Due from other funds
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to other governments
TOTAL LIABLITIES
TOTALS - ALL AGENCY FUNDS
ASSETS
Cash and investments
Accounts receivable
Due from other funds
TOTAL ASSETS
LIABILITIES
Accounts payable
Due to others
Due to other governments
TOTAL LIABILITIES
Balance
Dec 31, 2008
Additions
Deductions
$48,014
$48,014
$221,972,233
$221,972,233
$220,540,074
$220,540,074
$1,480,173
$1,480,173
$48,014
$48,014
$119,897,296
$119,897,296
$118,465,137
$118,465,137
$1,480,173
$1,480,173
$5,867
0
$5,867
$47,375
15,025
$62,400
$46,550
15,025
$61,575
$6,692
$0
$6,692
$0
5,867
$5,867
$46,550
47,375
$93,925
$46,550
46,550
$93,100
$0
$6,692
$6,692
$111,329,454
$174,394
799
$111,504,647
$543,038,797
730,584
25,672,272
$569,441,653
$546,226,812
698,837
25,672,272
$572,597,921
$108,141,439
$206,141
$799
$108,348,379
$559,442
$627,288
110,317,917
$111,504,647
$143,817,199
$1,306,330
339,844,413
$484,967,942
$141,534,265
$1,398,021
345,191,924
$488,124,210
$2,842,376
$535,597
$104,970,406
$108,348,379
130
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY/KANSAS CITY, KANSAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
For the year ended DECEMBER 31, 2008
STATISTICAL SECTION
The Statistical Section presents detailed information as a context for understanding what the
information in the financial statements, note disclosures, and required supplementary information says
about the city's overall financial health.
Contents
Page
Financial Trends
These schedules contain trend information to help the reader understand how
the Unified Government's financial performance and well-being have changed over time.
132
Revenue Capacity
These schedules contain information to help the reader assess the Unified
Government's ability to generate its property and sales tax.
138
Debt Capacity
These schedules present information to help the reader assess the affordability
of the Unified Government's current levels of outstanding debt and the Unified
Government's ability to issue additional debt in the future.
143
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader
understand the environment within which the Unified Government 's financial
activities take place and to help make comparisons over time with other governments.
147
Operating Information
These schedules contain information about the city's operations and resources to help
the reader understand how the city's financial information relates to the services the city
provides and the activities it performs.
149
131
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
NET ASSETS BY COMPONENT
Last Six Fiscal Years
(Accrual Basis of Accounting)
2003
Governmental activities
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total governmental activities net assets
Business-type activities
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total business-type activities net assets
2005
71,229,546.00
11,846,099
(17,083,646)
$
65,991,999
$
$
402,211,646
26,433,265
60,782,000
489,426,911
$ 400,164,808
13,223,223
66,386,855
$ 479,774,886
$
473,441,192
38,279,364
43,698,354
555,418,910
$ 463,296,222
42,782,614
57,501,792
$ 563,580,628
$
$
Primary government
Invested in capital assets, net of related debt
Restricted
Unrestricted
Total primary government net assets
2004
$
$
$
63,131,414
29,559,391
(8,885,063)
83,805,742
$
$
$
$
2006
(7,471,667)
71,157,146
31,439,950
95,125,429
433,716,852
14,435,813
29,353,438
477,506,103
426,245,185
85,592,959
60,793,388
572,631,532
$
$ 199,833,368
47,718,354
18,680,207
$ 266,231,929
$
$
423,138,783
14,574,135
46,561,495
484,274,413
$ 439,466,356
7,064,244
65,859,500
$ 512,390,100
$ 445,669,977
18,061,823
48,863,977
$ 512,595,777
$
627,798,146
55,121,382
81,621,042
764,540,570
639,299,724
54,782,598
84,539,707
$ 778,622,029
445,669,977
46,272,569
276,883,884
$ 768,826,430
$
$
NET ASSETS GOVERNMENTAL ACTIVITIES
300,000,000.00
Unrestricted
200,000,000.00
Restricted
150,000,000.00
Invested in capital assets, net of
related debt
100,000,000.00
50,000,000.00
(50,000,000.00)
2003
2004
2005
2006
2007
2008
NET ASSETS BUSINESS TYPE ACTIVITIES
$600,000,000
$500,000,000
$400,000,000
Unrestricted
$300,000,000
Restricted
$200,000,000
Invested in capital assets, net of
related debt
$100,000,000
$-
132
2008
204,659,363
40,547,247
35,059,547
280,266,157
Note:
Accrual-basis financial information for the government as a whole is available back to 2002 only, the year
GASB Statement 34 was implemented.
250,000,000.00
2007
28,210,746
228,019,907
$ 256,230,653
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
Revenues
Taxes
Intergovernmental
Charges for services
Fines and forfeits
Interest Income
Licenses and permits
Other
Total revenues
133
Expenditures
General government
Public works
Public Safety
Judicial
Health and welfare
Facilities management
Planning and Development
Parks & Recreation
Nondepartmental
Claims and Judgements
Debt service
Principal
Interest and fiscal charges
Other
Capital outlay
Total expenditures
Excess of revenues over (under)
expenditures
Fiscal Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
109,816,836
33,413,084
8,133,607
4,248,677
7,677,111
1,142,968
5,582,058
170,014,341
110,738,727
67,120,415
10,406,428
4,395,362
8,766,667
1,339,793
6,124,165
208,891,557
116,017,138
34,248,095
10,624,157
4,312,540
8,505,926
1,495,948
5,418,518
180,622,322
129,727,227
35,853,107
10,587,753
4,800,339
4,588,330
1,573,264
5,581,263
192,711,283
138,889,765
27,963,320
1,661,837
10,659,646
5,193,295
3,334,953
8,406,748
196,109,564
153,208,073
28,937,780
11,506,472
6,235,611
3,950,772
1,685,950
4,158,398
209,683,056
158,651,366
42,831,813
11,005,969
6,242,775
6,907,281
1,761,409
6,015,194
233,415,807
167,245,525
28,174,958
10,723,274
6,026,860
9,657,697
1,821,676
14,843,123
238,493,113
172,169,402
28,893,929
11,014,270
6,347,172
11,362,492
2,036,912
14,023,456
245,847,633
174,657,584
30,465,945
11,289,047
6,879,659
7,638,204
2,083,703
9,047,136
242,061,278
19,275,042
25,035,409
66,541,789
9,779,815
9,820,816
0
11,426,529
5,495,880
0
560,316
0
12,974,302
8,383,189
3,350
31,823,295
201,119,732
18,135,356
25,205,789
71,670,863
11,779,939
11,350,431
0
14,721,700
6,036,355
850
1,420
0
15,373,870
9,680,448
3,363
71,023,033
254,983,417
17,626,089
26,621,752
71,883,311
11,538,401
10,711,482
0
8,745,732
6,250,138
0
274,707
0
19,742,961
15,762,510
3,365
23,870,504
213,030,952
17,217,704
27,780,970
72,844,784
12,612,345
11,766,864
0
19,240,700
5,494,067
0
0
0
12,605,892
13,580,401
29,809
42,493,978
235,667,514
18,068,644
26,090,847
78,782,692
10,021,057
12,250,313
0
12,622,564
6,294,064
0
0
0
15,568,476
14,157,667
4,350
37,079,625
230,940,299
22,079,127
29,857,257
86,300,910
10,910,136
13,080,806
0
12,140,882
7,233,931
0
0
0
17,876,885
16,666,778
225,598
24,584,985
240,957,295
21,554,976
28,138,407
88,386,259
10,623,580
13,227,157
0
13,834,255
7,133,030
0
0
0
18,234,648
16,105,608
178,274
47,627,848
265,044,042
25,676,780
33,178,154
94,323,734
10,960,092
13,869,503
0
14,029,108
7,659,686
0
0
0
20,186,633
13,091,102
438,551
58,019,889
291,433,232
27,050,974
33,439,156
103,932,912
11,804,541
14,447,927
0
12,810,765
9,125,662
0
0
0
26,440,847
14,386,641
478,436
59,250,756
313,168,617
29,773,536
28,519,572
106,616,700
11,656,145
14,014,561
0
24,867,431
8,669,841
0
0
0
35,282,367
15,505,340
705,128
41,741,433
317,352,054
(31,105,391)
(46,091,860)
(32,408,630)
(42,956,231)
(34,830,735)
(31,274,239)
(31,628,235)
(52,940,119)
(67,320,984)
(75,290,776)
Other financing sources (uses)
Transfers from other funds
Transfers to other funds
Proceeds from issuance of bonds
Proceeds from refunding bonds
Proceeds from sale of assets
Proceeds from sale of land
Proceeds from capital lease
Proceeds from loan
Premium from issuance of bonds
Payment to escrow for debt service
Payment to refunding bond escrow agent
Total other financing sources (uses)
599,671
(379,671)
44,064,842
0
83,275
0
6,105,209
0
0
0
0
50,473,326
3,327,137
(3,213,416)
3,645,000
0
859,332
0
1,536,126
5,301,970
0
0
0
11,456,149
7,177,752
(6,615,870)
28,665,000
0
5,791
40,186
2,567,006
0
0
0
0
31,839,865
4,252,157
(4,102,157)
33,727,347
0
591
88,134
4,275,840
0
0
0
0
38,241,912
734,101
(304,994)
9,287,089
0
0
0
8,813,338
0
0
0
0
18,529,534
3,593,923
(1,459,240)
25,966,059
19,208,800
0
0
4,031,208
0
2,551,000
(235,121)
(1,204,000)
52,452,629
3,993,983
(1,778,972)
18,226,608
104,779,400
0
0
12,693,340
0
1,480,397
0
(114,186,238)
25,208,518
16,419,291
(3,910,755)
49,361,062
636,222
3,400,109
0
8,631,144
0
0
0
0
74,537,073
30,057,936
(27,507,160)
0
(7,235,000)
6,366,021
0
11,312,299
0
480,887
0
16,805,000
30,279,983
49,121,870
(40,930,199)
39,405,239
0
69,361
0
730,993
0
378,647
0
(9,900,000)
38,875,911
Net change in fund balances
19,367,935
(34,635,711)
(568,765)
(4,714,319)
(16,301,201)
21,178,390
21,596,954
(37,041,001)
(36,414,865)
13.60%
18.80%
14.20%
15.10%
16.20%
17.88%
Debt service as a percentage of noncapital
expenditures
12.60%
16.80%
(6,419,717)
15.20%
14.00%
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS
CHANGES IN NET ASSETS
Last Six Fiscal Years
(Accrual Basis of Accounting)
2003
Expenses
Governmental activities:
General government
Public safety
Public works
Health and welfare
Parks and recreation
Planning and development
Interest on long-term debt
Total governmental activities expenses
$
Business-type activities:
Electric and water systems
Public levee
EMS
Sewer system
Sunflower Hills golf course
Total business-type activities expenses
Total primary government expenses
Program Revenues
Charges for services:
General government
Public safety
Public works
Health and welfare
Parks and recreation
Planning and development
20,450,817
91,883,771
40,662,535
12,655,563
6,664,348
12,210,291
13,790,519
198,317,844
2004
$
199,977,106
1,005,850
0
18,750,083
911,061
220,644,100
24,150,922
97,508,137
33,112,307
12,795,008
6,813,175
12,418,389
13,516,281
200,314,219
2005
$
209,076,832
1,061,810
0
20,864,558
883,174
231,886,374
25,959,678
101,728,966
44,311,788
13,373,754
7,002,155
14,304,521
12,963,447
219,644,309
2006
$
232,559,743
1,093,984
3,734,121
20,094,031
949,965
258,431,844
2007
2008
27,673,242
105,717,926
58,489,179
13,769,503
7,361,313
14,283,076
14,125,057
241,419,296
$30,290,793
124,080,775
54,490,909
14,798,255
9,343,632
12,907,802
15,987,447
261,899,613
$38,152,695
14,715,932
133,104,186
58,852,528
9,801,025
17,431,756
16,041,480
288,099,602
250,258,575
1,271,762
3,849,025
21,530,247
861,923
277,771,532
230,920,697
1,527,795
5,081,613
21,365,521
759,816
259,655,442
238,766,982
22,056,220
5,824,847
1,164,347
910,510
268,722,906
$
418,961,944
$
432,200,593
$
478,076,153
$
519,190,828
$
521,555,055
$
556,822,508
$
3,079,145
6,393,201
4,425,284
898,229
505,744
2,429,005
$
3,746,853
8,247,080
4,466,741
510,671
508,492
2,926,358
$
2,859,284
7,513,049
3,971,522
942,128
538,004
3,690,690
$
2,738,188
7,293,839
4,464,289
945,870
540,683
3,113,349
$
2,931,976
8,062,735
4,271,881
987,319
584,603
3,128,384
$
2,582,381
9,021,180
4,716,235
1,539,141
556,240
2,615,712
Operating grants and contributions:
General government
Public safety
Public works
Health and welfare
Parks and recreation
Planning and development
Capital grants and contributions:
General government
Public works
Planning and development
Total governmental activities program revenues
101,650
5,879,312
7,752,699
7,492,093
253,403
5,808,274
55,217
4,837,755
8,444,469
7,868,850
459,032
7,090,819
404,467
5,610,602
8,809,026
8,192,238
347,330
5,992,414
461,422
6,214,383
7,430,081
8,409,496
422,436
5,725,466
559,762
5,724,447
9,664,249
8,276,022
830,506
4,893,831
588,008
6,248,268
9,000,428
7,896,489
580,812
7,677,848
108,829
877,367
665,708
46,669,943
2,012,330
589,030
51,763,697
14,404,547
212,243
63,487,544
789,990
972,508
49,522,000
249,372
187,037
50,352,124
2,284,824
139,622
55,447,188
Business-type activities:
Charges for services:
Electric and Water systems
EMS
Public Levee
Sewer System
Sunflower Hill Golf Course
201,535,316
0
957,759
17,033,222
632,293
207,407,693
0
985,475
17,017,442
720,372
221,945,484
3,207,214
984,779
15,628,899
740,497
258,910,231
3,365,556
988,970
17,279,920
826,618
228,782,367
3,269,900
991,053
17,515,426
747,656
240,093,868
4,216,457
1,083,636
18,067,391
729,321
Operating grants and contributions:
Capital grants and contributions:
Electric and Water systems
Total business-type activities program revenues
Total primary government program revenues
$
1,166,323
221,324,913
267,994,856
275,314
226,406,296
278,169,993
1,281,668
243,788,541
307,276,085
1,403,996
282,775,291
332,297,291
880,873
252,187,275
302,539,399
1,466,171
265,656,844
321,104,032
Net (Expense)/Revenue
Governmental activities
Business-type activities
$ (151,647,901)
680,813
$
(148,550,522)
(5,480,078)
$ (156,156,765)
(14,643,303)
$ (191,897,296)
5,003,759
$ (211,547,489)
(7,468,167)
$ (232,652,414)
(3,066,062)
Total primary government net expense
$ (150,967,088)
$
(154,030,600)
$ (170,800,068)
$ (186,893,537)
$ (219,015,656)
$ (235,718,476)
$
134
$
$
$
$
2003
General Revenues and Other Changes in Net Assets
Governmental activities:
Property taxes
Sales taxes
Franchise taxes
Other taxes
Transient guest tax
Unrestricted investment earnings
Miscellaneous
Transfers
Total governmental activities
$
Business-type activities:
Sales taxes
Other taxes
Unrestricted investment earnings
Miscellaneous
Transfers
Total business-type activities
Total primary government
Change in Net Assets
Government activities
Changes in Net Assets
Net Assets-Beginning of year
Prior period adjustment
Total governmental activities
$
0
122,772
1,078,832
160,270
6,408,453
7,770,327
$
$
$
Busniess-type activities
Changes in Net Assets
Net Assets-Beginning of year
Prior period adjustment
Total primary government
81,729,448
30,722,833
20,548,610
4,076,205
380,505
3,379,196
8,460,509
(6,408,453)
142,888,853
2004
150,659,180
(8,759,048)
34,784,709
39,966,338
65,991,999
555,418,910
$
0
64,387
1,182,696
36,980
2,428,990
3,713,053
161,276,399
$
$
9,012,824
65,991,999
8,800,919
83,805,742
$
$
$
(1,767,025)
489,426,911
(7,885,000)
479,774,886
$
563,580,628
Note: Accrual-basis financial information for the government as a whole is
available back to 2002 only, the year GASB Statement 34 was implemented.
135
88,561,866
40,051,945
23,285,298
5,211,118
383,537
7,271,873
6,026,557
(3,145,034)
167,647,160
2006
$
4,498,357
24,592
4,526,300
321,326
3,145,034
12,515,609
$
8,451,140
480,975,771
0
489,426,911
$
87,936,864
38,042,197
21,209,636
4,217,900
362,635
4,138,761
4,084,343
(2,428,990)
157,563,346
2005
180,162,769
11,490,395
83,805,742
(170,708)
95,125,429
572,631,532
$
4,016,471
56,333
4,426,872
195,267
(6,930,392)
1,764,551
93,692,006
47,694,289
24,087,737
4,556,518
587,861
12,295,118
20,369,476
(2,991,205)
200,291,800
2008
$
3,999,892
9,442
3,127,564
530,266
2,991,205
10,658,369
96,321,532
47,236,982
24,825,134
3,927,701
629,348
8,394,705
9,488,051
3,616,939
194,440,392
3,927,919
7,484
1,459,007
21,882
(3,616,939)
1,799,353
$
202,136,063
$
210,950,169
$
196,239,745
$
8,474,216
95,125,429
176,666,512
280,266,157
$
(11,255,689)
280,266,156
(2,778,538)
266,231,929
$
(38,212,022)
266,231,929
228,019,907
$
(2,127,694)
479,774,886
(141,089)
477,506,103
$
90,034,909
44,218,277
25,115,152
5,032,840
524,858
10,271,852
18,243,232
6,930,392
200,371,512
2007
$
6,768,310
477,506,103
0
484,274,413
$
764,540,570
$
3,190,202
484,274,413
24,925,485
512,390,100
$
778,622,029
(1,266,709)
512,390,100
1,472,386
512,595,777
$
740,615,684
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
FUND BALANCES OF GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
1999
General Fund
Reserved
Unreserved
Designated for restricted sales tax
$
Total general fund
All Other Governmental Funds
Reserved
Unreserved
Designated
Designated crossover refunded bonds
Undesignated
Special revenue funds
Debt service Fund
Capital projects funds
Total all other governmental funds
2000
4,985,283
18,263,524
11,737,396
$
3,760,444
7,898,716
16,425,957
2001
$
2002
2,327,700
7,748,333
11,355,293
$
2,269,385
28,287,880
7,964
$ 34,986,203
$ 28,085,117
$ 21,431,326
$ 30,565,229
30,012,543
20,679,176
11,618,275
14,847,439
7,363,718
11,132,757
(18,085,627)
17,029,760
10,928,459
(46,463,712)
16,853,808
13,115,288
(38,552,611)
13,898,900
9,273,021
(31,997,805)
$ 30,423,391
$
2,173,683
$
3,034,760
FUND BALANCE
$60,000,000
$50,000,000
1999
$40,000,000
2000
2001
$30,000,000
2002
2003
2004
$20,000,000
2005
2006
$10,000,000
2007
2008
$1
General Fund
136
$
6,021,555
2003
2004
2005
2006
2007
2008
$
3,359,019
38,631,062
7,964
$
3,255,606
40,336,774
7,964
$
4,658,857
44,589,586
7,964
$
3,731,365
46,090,297
7,964
$
2,534,531
41,021,879
7,964
$
2,209,108
22,399,364
7,964
$
41,998,045
$ 43,600,344
$
49,256,407
$ 49,829,626
$
43,564,374
$
24,616,436
15,513,792
12,456,963
12,260,930
17,694,680
18,852,451
13,212,564
5,143,497
(55,582,315)
$ (21,712,462)
12,706,840
3,311,598
(45,513,304)
$
1,814,548
15,723,679
2,611,751
(41,028,300)
$ (10,431,940)
15,503,824
6,366,505
(26,201,227)
$ 13,363,782
$
15,579,130
22,973,920
10,025,335
(78,334,965)
15,871,924
11,057,310
(69,945,666)
9,519,621
15,286,601
449,292
(17,411,967)
$
Fund Balances
$40,000,000
$30,000,000
1999
2000
$20,000,000
2001
2002
$10,000,000
2003
2004
$1
$(10,000,000)
2005
2006
2007
$(20,000,000)
2008
$(30,000,000)
$(40,000,000)
All Other Governmental Funds
137
(30,105,531)
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
ASSESSED AND ESTIMATED ACTUAL VALUES OF TAXABLE TANGIBLE PROPERTY
Including Motor Vehicles, Last Ten Fiscal Years
UNIFIED GOVERNMENT PRIMARY GOVERNMENT
Real Property (1)
Personal Property (2)
Utilities (2)
Total
Assessed
Value
Assessed
Value
Assessed
Value
Assessed
Value
Fiscal
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
486,430,111
505,694,205
549,585,462
609,116,757
709,640,218
764,230,086
832,146,776
908,899,542
1,026,694,090
1,069,442,741
313,065,298
302,924,402
307,150,275
321,917,175
325,724,475
316,770,970
322,022,598
324,970,743
293,356,034
265,953,815
59,078,047
60,332,276
60,703,594
60,956,276
60,402,920
64,463,803
62,065,428
60,672,383
60,003,173
59,613,262
858,573,456
868,950,883
917,439,331
991,990,208
1,095,767,613
1,145,464,859
1,216,234,802
1,294,542,668
1,380,053,297
1,395,009,818
ASSESSED VALUE OF PROPERTY
1,400,000,000
1,200,000,000
1,000,000,000
800,000,000
"Utilities"
"Personal Property"
600,000,000
"Real Property"
400,000,000
200,000,000
0
1999
2001
2003
2005
2007
1
Real Property Estimated Actual Value is the value assinged by the County Appraiser on taxable property.
2
Personal Property Estimated Actual Value and Utilies Estimated Actual Value was calculated using a formula based on assessed rate
Source: Unified Government Clerk
138
Real Property (1)
Personal Property (2)
Utilities (2)
Fiscal
Year
Estimated
Actual Value
Estimated
Actual Value
Estimated
Actual Value
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
3,254,755,512
3,391,730,424
3,699,471,451
4,134,020,162
4,921,733,506
5,311,900,328
5,783,420,083
6,214,268,915
6,848,879,075
7,135,799,722
805,600,480
785,726,944
781,859,024
824,754,508
838,907,600
758,214,491
768,418,871
802,291,592
628,612,840
1,188,771,374
179,024,385
182,825,079
183,950,285
184,715,988
183,039,150
195,344,662
188,058,247
183,855,706
181,827,797
180,646,248
Estimated
Actual Value
Total
Assessed/
Direct
Actual Ratio Tax Rate
4,239,380,377
4,360,282,447
4,665,280,760
5,143,490,658
5,943,680,256
6,265,459,481
6,739,897,201
7,200,416,213
7,659,319,712
8,505,217,344
20.25%
19.93%
19.67%
19.29%
18.44%
18.28%
18.05%
17.98%
18.02%
16.40%
148.926
150.244
166.229
164.472
158.343
158.911
159.221
158.510
155.599
152.702
ESTIMATED ACTUAL VALUE
9,000,000,000
8,000,000,000
7,000,000,000
6,000,000,000
"Utilities"
"Personal Property"
5,000,000,000
"Real Property"
4,000,000,000
3,000,000,000
2,000,000,000
1,000,000,000
0
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
139
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
PROPERTY TAX RATES
DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Years
(rate per $1,000 of assessed value)
1999
County Direct Rates
General
Election
County Park
Historical Society
Appraiser's Cost
Reappraisal
Noxious Weed
Wy. County Extension Council
Soil Conservation
County Fair Building
Service Program - Aging
Arts Program/Projects
Economic Development
Health Department
Mental Health
Developmental Disabilities
Juvenile Detention
Community College Tuition
Employee's Benefit
Bond and Interest
County Infrastructure
Total direct rate
$
9.800
0.681
1.592
0.106
1.866
0.000
0.000
0.327
0.050
0.175
0.929
0.040
0.000
1.479
0.536
0.640
0.000
0.000
0.000
6.034
0.000
24.255
2000
$
9.839
0.679
1.637
0.110
1.828
0.000
0.000
0.323
0.050
0.174
0.925
0.040
0.000
1.506
0.533
0.634
0.000
0.000
0.000
5.912
0.000
24.190
2001
$
20.434
1.078
1.656
0.235
2.206
0.000
0.000
0.340
0.052
0.181
0.966
0.042
0.000
1.538
0.557
0.666
0.000
0.000
0.000
6.277
0.000
36.228
2002
$
20.494
0.903
1.958
0.236
2.212
0.000
0.000
0.341
0.052
0.181
0.969
0.042
0.000
1.543
0.559
0.550
0.000
0.000
0.000
6.295
0.000
36.335
2003
$
17.847
0.904
2.156
0.189
2.214
0.000
0.000
0.307
0.046
0.154
0.946
0.038
0.000
1.498
0.492
0.523
0.000
0.000
0.000
5.379
0.000
32.693
2004
$
21.428
0.903
2.154
0.170
2.212
0.000
0.000
0.307
0.046
0.154
0.945
0.038
0.000
1.516
0.492
0.523
0.000
0.000
0.000
1.776
0.000
32.664
2005
$
20.335
0.846
2.144
0.169
2.066
0.000
0.000
0.306
0.044
0.147
0.941
0.036
0.000
1.509
0.490
0.478
0.000
0.000
0.000
0.000
1.768
31.279
2006
$
19.750
0.842
2.135
0.168
2.057
0.000
0.000
0.299
0.043
0.144
0.896
0.035
0.000
1.503
0.458
0.476
0.000
0.000
0.000
0.000
1.593
30.399
2007
$
22.208
0.846
2.145
0.169
0.000
0.000
0.000
0.000
0.043
0.145
0.900
0.035
0.000
1.510
0.460
0.478
0.000
0.000
0.000
0.000
1.600
30.539
2008
$
23.102
0.847
2.148
0.000
0.000
0.000
0.000
0.000
0.000
0.000
0.901
0.000
0.000
1.512
0.461
0.479
0.000
0.000
0.000
1.027
0.000
30.477
City Rates
140
Kansas City
52.237
53.555
48.847
48.925
46.449
43.952
42.742
41.588
40.685
40.258
Bonner Springs
Edwardsville
Lake Quivira
45.588
42.99
15.762
43.868
46.425
15.650
39.027
43.773
14.334
38.926
42.290
13.639
35.752
40.885
13.387
33.625
39.643
13.126
32.568
34.833
13.688
31.127
34.211
13.700
30.456
40.427
13.553
29.065
40.427
13.315
17.424
18.350
18.364
19.177
19.192
20.423
20.331
20.244
19.524
51.875 - 67.940
52.379 - 69.782
41.505 - 65.344
48.872 - 65.843
52.700 - 65.372
0.498
1.467
0.639
0.587
0.516
0.248
0.261
3.867 - 12.613
4.016 - 10.634
4.101 - 10.066
4.101 - 11.269
Community College
School Districts
Cemetery Districts
Drainage Districts
4.689 - 7.600
3.987 - 8.319
50.377 - 76.328
52.948 - 62.651
1.153
0.914
4.100 - 8.260
3.998 - 8.784
3.908 - 13.277
45.509 - 65.037
48.876 - 65.627
19.296
51.257 - 67.818
0.261
4.101 - 11.285
Library
3.251
3.380
3.380
3.380
3.380
3.380
3.380
3.380
4.130
4.130
Other Districts
5.166
4.647
4.181
0.000
0.000
0.000
0.000
0.000
0.000
0.000
Source: Unified Government Clerk
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
PRINCIPAL PROPERTY TAX PAYERS
Current Year and Nine Years Ago
Fiscal Year 2008
Assessed
Value
General Motors
Legends Shopping Center
Nebraska Furniture Mart
Certain Teed Corp.
Prime Investments LLC
Great Wolf Lodge
Associated Wholesale Grocers
Proctor and Gamble
Cabela's Retail Inc.
Owens Corning
SAI Automotive USA
Colgate Palmolive
Constar Plastics
Swift Eckrich
Sunshine Biscuits
Shadrall Associates/Fleming Co
$46,505,564
42,010,704
18,680,588
10,575,480
10,401,524
9,347,805
8,863,451
7,547,144
7,247,252
6,841,690
0
0
0
0
0
0
Fiscal Year 1999
Percentage
of Total
County
Taxable
Assessed
Value
Rank
1
2
3
4
5
6
7
8
9
10
$168,021,202
Assessed Value
3.66%
3.31%
1.47%
0.83%
0.82%
0.74%
0.70%
0.59%
0.57%
0.54%
0%
0%
0%
0%
0%
0%
$24,592,157
1
3.29%
5,268,322
11,348,886
6
2
0.71%
1.52%
9,810,056
6,423,901
6,163,294
3,721,583
3,339,274
2,964,570
2,920,642
3
4
5
7
8
9
10
1.31%
0.86%
0.83%
0.50%
0.45%
0.40%
0.39%
13.23%
$76,552,685
*Does not include exempt properties including businesses with exemptions granted which require payments in lieu of taxes.
Source: Unified Government Clerk
141
Rank
Percentage
of Total
County
Taxable
Assessed
Value
10.26%
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
GENERAL PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
UNIFIED GOVERNMENT PRIMARY GOVERNMENT
Taxes Levied
Collected within the
for the
Fiscal Year of the Levy
Tax
Fiscal Year
Percentage of
1
(Original Levy)
Amount
Original Levy
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
54,446,912
54,790,958
57,226,073
66,098,496
72,114,983
74,418,396
75,569,970
77,667,951
80,690,926
86,210,883
51,258,050
50,347,543
52,247,862
61,282,410
65,772,067
69,818,912
71,510,400
72,433,411
74,975,134
78,613,006
94.14%
91.89%
91.30%
92.71%
91.20%
93.82%
94.63%
93.26%
92.92%
91.19%
Tax
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
Amount
Levied
54,446,912
54,790,958
57,226,073
66,098,496
72,114,983
74,418,396
75,569,970
77,667,951
80,690,926
86 210 883
86,210,883
Amount
Collected
51,258,050
50,347,543
52,247,862
61,282,410
65,772,067
69,818,912
71,510,400
72,433,411
74,975,134
78 613 006
78,613,006
Amount
Delinquent
3,188,862
4,443,415
4,978,211
4,816,086
6,342,916
4,599,484
4,059,570
5,234,540
5,715,793
7 597 877
7,597,877
Collections
in Subsequent
2
Year
2,238,469
2,389,311
1,962,380
2,569,482
3,094,839
4,050,439
3,064,412
3,449,003
3,650,409
2,997,522
Total Collections to Date
Percentage of
Amount
Adjusted Levy
53,496,519
52,736,854
54,210,242
63,851,892
68,866,906
73,869,351
74,574,812
75,882,414
78,625,543
81,610,528
98.25%
96.25%
94.73%
96.60%
95.50%
99.26%
98.68%
97.70%
97.44%
94.66%
Percent
Delinquent
5.86%
8.11%
8.70%
7.29%
8.80%
6.18%
5.37%
6.74%
7.08%
8 81%
8.81%
DELINQUENT PERCENTAGE OF CURRENT LEVY
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
1
Taxes levied support the subsequent year's budget, e.g., 2007 taxes financed 2008 spending.
County Treasurer's records do not provide a determination of delinquent tax collections by levy year; therefore,
delinquent tax collections may include collections of prior year delinquencies and current year delinquencies
Source: Unified Government Treasurer
2
142
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
General
Fiscal
Obligation
Year
Bonds
1999
143,267,971
2000
130,172,971
2001
119,730,650
2002
132,636,985
2003
121,136,595
2004
137,870,000
2005
103,340,000
2006
123,158,372
2007
123,042,248
2008
132,294,703
Business Type Activities
General
Fiscal
Obligation
Special
Assessments
Capital
Leases
Certificates of
Participation
0
0
52,965,413
46,017,057
54,602,785
62,206,066
90,510,116
84,941,306
75,131,738
64,314,106
0
0
0
0
0
0
0
19,935,000
19,415,000
20,795,000
Capital
Sewer
BPU
Revenue
BPU
Capital
BPU
Total
Primary
Revolving Loan
Bonds
Leases
Revolving Loan
Government
143
Leases
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
9,754,218
7,479,218
5,064,218
3,705,973
2,433,011
7,885,000
7,510,000
16,811,628
16,147,752
20,915,297
0
0
0
0
302,811
186,812
1,342,758
1,080,600
943,125
773,492
12,741,486
14,176,299
13,625,417
12,963,164
12,278,196
13,742,461
13,617,355
15,737,397
14,820,947
13,816,268
263,603,247
254,362,247
245,565,239
253,334,835
243,417,749
356,268,483
344,780,565
333,954,975
323,001,990
313,043,225
Details regarding the Unified Government's outstanding debt can be found in the notes to the financial statements.
1
TDD
Bonds
3,943,827
3,286,084
2,557,961
6,566,155
13,040,877
14,750,379
23,269,448
27,187,694
35,179,385
19,805,238
Bonds
Population and personal income data can be found in the Deomographic Schedule
These ratios are calculated using personal income and populations for the prior calendar year.
0
5,301,970
5,154,970
5,041,000
4,873,000
4,693,000
4,500,000
4,294,000
4,073,000
3,837,000
STAR
Bonds
1,507,467
1,487,466
1,487,466
1,339,875
506,005
0
0
0
0
0
Year
4,120,000
7,700,000
530,000
455,000
375,000
290,000
200,000
105,000
0
8,200,000
Section 108
Loan
0
0
0
0
5,216,938
10,227,180
7,965,358
3,342,010
1,738,066
1,018,921
0
0
0
0
0
11,297,568
17,076,082
20,471,208
23,690,167
22,707,905
438,938,216
423,966,255
446,681,334
462,060,044
458,182,967
619,416,949
614,111,682
651,019,190
637,183,418
621,521,155
Percentage
of Personal
Income 1
14.6%
13.6%
13.7%
13.6%
13.5%
17.7%
17.1%
17.6%
16.2%
15.2%
Per
Capita 1
$
$
$
$
$
$
$
$
$
$
2,778
2,685
2,819
2,930
2,922
3,976
3,944
4,186
4,103
4,028
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
RATIOS OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
Fiscal
Year
General Bond Debt Outstanding
Less:
General
Amounts
Obligation
Restricted to
Debt 1
Repaying Principal
Total
Percentage of
Personal
Income 2
144
1999
153,022,189
(11,132,757)
141,889,432
2000
137,652,189
(10,928,459)
126,723,730
2001
124,794,868
(13,115,288)
111,679,580
2002
136,342,958
(9,273,021)
127,069,937
2003
123,569,606
(5,143,497)
118,426,109
2004
145,755,000
(22,164,049)
123,590,951
2005
110,850,000
(2,611,751)
108,238,249
2006
139,970,000
(6,366,505)
133,603,495
2007
139,190,000
(15,744,129)
123,445,871
2008
153,210,000
(5,927,079)
147,282,921
1
Includes General Obligation Bonds
2
Population and personal income data can be found in the Demographic Schedule
3
Property value data can be found in Schedule Actual Values Schedule
4.72%
4.06%
3.43%
3.75%
3.43%
3.48%
2.94%
3.51%
3.14%
3.60%
Percentage of
Actual Value
of Taxable
Property 3
3.35%
2.91%
2.39%
2.47%
1.99%
1.97%
1.61%
1.86%
1.61%
1.73%
Per
Capita 2
898
803
705
806
755
793
695
859
795
955
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
LEGAL DEBT MARGIN INFORMATION
Last Ten Fiscal Years
1999
2000
2001
2002
2003
2004
2005
2006
2007
$ 746,908,278
111,665,170
$ 762,455,577
109,876,943
$ 805,753,812
111,421,469
$ 876,261,660
115,658,548
$ 979,770,034
115,997,579
$ 1,026,233,344
66,768,205
$ 1,094,321,285
121,913,517
$ 1,170,144,823
124,397,845
$ 1,194,327,556
125,722,568
858,573,448
872,332,520
917,175,281
991,920,208
1,095,767,613
1,093,001,549
1,216,234,802
1,294,542,668
1,320,050,124
1,395,019,818
257,572,034
261,699,756
275,152,584
297,576,062
328,730,284
327,900,465
364,870,441
388,362,800
396,015,037
418,505,945
487,364,859
(345,312,120)
444,800,052
(313,859,599)
421,847,419
(305,891,399)
417,280,708
(288,749,965)
391,620,576
(272,962,181)
551,039,603
(426,526,270)
573,339,613
(470,626,364)
510,133,580
(388,086,713)
501,366,981
(388,217,006)
502,777,398
(371,544,774)
Total net debt applicable to limit
142,052,739
130,940,453
115,956,020
128,530,743
118,658,395
124,513,333
102,713,249
122,046,867
113,149,975
131,232,624
Legal debt margin
115,519,295
130,759,303
159,196,564
169,045,319
210,071,889
203,387,132
262,157,192
266,315,933
282,865,062
287,273,321
Statutory debt capacity:
Equalized assessed valuation of taxable
tangible property
Estimated tangible valuation of motor vehicles
Estimated tangible valuation for computation
of bonded indebtedness limitations
Debt limit (30% of total valuation)
145
Amount of debt applicable to limit
Total bonded indebtedness
Less exempt issues
Total net debt applicable to the limit
as a percentage of debt limit
55.15%
50.03%
42.14%
43.19%
36.10%
37.97%
28.15%
31.43%
28.57%
2008
1,270,053,704
124,966,114
31.36%
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
PLEDGED-REVENUE COVERAGE
Last Ten Fiscal Years
Fiscal
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
Gross
Revenues 3
165,420,169
167,684,856
166,979,319
193,423,024
202,392,507
208,395,400
226,137,858
262,805,352
248,628,392
258,694,309
BPU Revenue Bonds
Direct
Net
Operating
Available
3
Expenses
Revenue
119,736,310
123,561,092
127,369,709
132,731,055
145,425,899
154,234,242
163,244,269
181,735,686
180,408,174
191,646,083
45,683,859
44,123,764
39,609,610
60,691,969
56,966,608
54,161,158
62,893,589
81,069,666
68,220,218
67,048,226
STAR Bonds 1
Total
Debt Service
Requirements
Coverage
21,460,241
25,423,854
26,142,132
27,009,457
27,512,785
32,410,066
32,890,229
32,857,208
31,666,838
28,254,720
2.13
1.74
1.52
2.25
2.07
1.67
1.91
2.47
2.15
2.37
Sales Tax
Revenues
Principal
Interest
0
0
242,670
139,798
2,967,510
6,764,383
7,512,182
9,956,814
12,769,316
12,785,814
0
0
0
0
701,346
2,511,578
370,720
5,568,810
9,809,568
10,817,632
0
0
204,804
594,514
1,976,216
5,172,211
5,687,718
4,135,336
3,839,332
3,485,647
TDD Bonds 2
Coverage
n/a
n/a
1.18
0.24
1.11
0.88
1.24
1.03
0.94
0.89
REVENUE BOND COVERAGE
BOARD OF PUBLIC UTILITIES
3 00
3.00
2.50
(TIMES)
146
2.00
1.50
1.00
0.50
1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
1
Includes sales tax generated in the Prairie Delaware Redevelopment District. See more in Note III.F. to the financial statements.
2
Includes sales tax generated in three transporation development districts. See more in Note III.F. to the financial statements.
2
Excludes depreciation expense, amortization expense, and amortization revenue.
Sales Tax
Revenues
0
0
0
0
0
0
0
257,398
1,277,777
1,221,851
Principal Interest
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0 95,929
520,000 933,241
620,000 963,369
Coverage
n/a
n/a
n/a
n/a
n/a
n/a
n/a
2.68
0.88
0.77
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Fiscal Years
Year
Population
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
157,980
157,882
158,474
157,694
156,822
155,787
155,704
155,509
155,315
154,287
Personal
Income
(thousands
of dollars)
Per
Capita
Personal
Income
3,008,381
3,121,250
3,259,239
3,389,465
3,456,810
3,551,459
3,680,893
3,806,043
3,935,448
4,087,630
(2)
(1)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
(2)
19,043
19,773
20,566
21,494
22,043
22,797
23,640
24,515
25,422
26,813
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(3)
(4)
(4)
Public
School
Enrollment
Unemployment
Rate
29,733
29,694
29,161
29,057
28,823
28,547
28,024
27,933
27,876
27,863
6.3%
7.6%
9.6%
11.1%
9.5%
8.9%
7.7%
7.4%
7.7%
(5)
Includes Kansas City Kansas #500, Turner #202, Piper #203, Bonner Springs #204 and the Parachial schools within Wyandotte County.
PER CAPITA INCOME
30,000
25 000
25,000
20,000
15,000
10,000
5,000
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
Notes:
2000 U.S. Census Counts
2
U.S. Dept of Commerce, Bureau of Census, Local Population Estimates, 2008 estimate based on prior Census estimates.
3
Bureau of Economic Analysis
4
Estimates based on trends
5
Due to changes made by the Kansas Dept of Labor on how employment statistics are calculated,
2000 or later years are not comparable to prior years. Therefore, the data is not shown above.
1
147
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
PRINCIPAL EMPLOYERS
Current Year and Nine Years Ago
Fiscal Year 2008
Employees in
County
(Employment
Range)
Kansas City, Ks School District #500
Kansas University Hospital
University of Kansas Medical Center
General Motors Corporation
Burlington Northern/Santa Fe Railroad
Unified Government of Wyandotte Co/KCK
Providence Medical Center
Nebraska Furniture Mart
Associated Wholesale Grocers
United Parcel Service
Bethany Medical Center
Board of Public Utilities
3500-4000
2500-4000
2500-3499
2500-3499
2500-3499
1000-2499
1000-2499
1000-2499
1000-2499
750-999
21,863
Fiscal Year 1999
Rank
1
2
3
4
5
6
7
8
9
10
-
*Combined figure for Kansas University and Hospital.
Source: Unified Government Building Inspection Division.
148
Percentage of
Total County
Employment
4.43%
3.96%
3.24%
3.18%
2.94%
2.84%
1.41%
1.40%
1.23%
1.09%
25.72%
Employees
in County
3,402
4,960 *
3,325
1,649
2,300
982
1,177
900
1,033
697
20,425
Rank
3
1
2
5
4
8
6
9
7
10
Percentage
of Total
County
Employment
4.10%
5.98%
4.01%
2.77%
1.18%
1.24%
0.84%
20.12%
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
FULL-TIME EQUIVALENT COUNTY GOVERNMENT EMPLOYEES BY FUNCTION
Last Ten Fiscal Years
Budgeted Full-time Equivalent Employees as of December 31
Function/Program
1999
2000
2001
General Government
Public Safety
Public Facility & Improvement
Parks & Recreation
Community & Neighborhood Development
Health & Welfare
2002
2003
2004
2005
2006
2008
398
1,197
371
120
72
147
396
1,235
361
114
70
147
440
1,174
419
111
72
137
433
1,174
422
111
72
137
381
1,128
386
112
70
144
405
1,221
409
111
65
123
413
1,227
416
111
68
116
418
1,236
416
111
69
120
419
1,260
430
108
67
120
409
1,270
431
108
69
120
2,305
2,323
2,352
2,348
2,221
2,333
2,351
2,371
2,404
2,407
FULL TIME EMPLOYEES BY FUNCTION
3,000
149
2,500
Health & Welfare
Community & Neighborhood Development
2,000
Parks & Recreation
1,500
Public Facility & Improvement
Public Safety
1,000
General Government
500
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
-
Source: Unified Government Annual Budget Reports
County & City Unified October 1997
2007
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
OPERATING INDICATORS BY FUNCTION
Last Ten Fiscal Years
Function/Program
1999
2000
2001
Fiscal Year
2002
2003
2004
2005
2006
2007
2008
General Government
Number of Documents recorded in Register of Deeds
28,723
28,159
30,531
33,142
39,379
35,848
34,854
32,593
28,340
22,320
Number of registered voters
73,049
80,003
80,937
75,868
81,476
89,207
85,858
84,300
83,778
91,201
18,207
175,235
18,066
182,079
18,311
183,758
19,055
151,733
18,580
182,920
19,561
197,284
21,914
195,070
23,603
190,067
24,619
178,119
25,166
1,426
1,392
1,384
1,138
1,127
1,004
1,163
1,269
1,204
917
149
1,900
149
1,900
149
1,900
149
1,900
149
1,900
149
1,901
151
1,909
151
1,924
151
1,943
151
1,947
2,729
2,729
2,729
2,729
2,729
2,729
2,729
2,729
2,729
2,729
5,510
377
5,815
259
5,871
270
6,049
260
6,360
234
6,626
242
7,170
232
7,394
212
7,515
192
7,387
53
70
46
37
33
45
42
46
20
16
10
147
188
244
247
190
204
155
141
95
86
Public Safety
Number of 911 calls
Number of Fire Department Calls
Violent Crimes
*
Public Facility & Improvement
Number of bridges maintained
Miles of road maintained
Parks & Recreation
Park acres maintained
Community & Neighborhood Development
Number of Business Licenses Issued
Number of Demolition Permits Issued
150
1
2
Number of Downpayment Assistance
Number of Grants/Loans
Health & Welfare
Number of Visits to the Health Department
Number of Clients to the Health Department
Number of Visits to the WIC Department
Number of Clients to the WIC Department
Number of Congregate Meals Served to Seniors
Number of Home Delivered Meals Served to Seniors
Number of Newsletters distributed
Number of Legal Hours provided
31,772
12,615
*
5,468
29,655
13,653
30,311
13,625
30,913
14,377
30,564
14,953
29,775
13,239
28,008
12,782
25,938
12,386
24,682
15,894
26,313
13,844
55,681
5,160
60,131
*
69,323
4,780
74,526
5,559
61,774
6,058
75,874
5,333
81,672
6,210
50,531
6,917
59,060
7,485
80,468
135,540
77,012
152,678
73,370
166,456
72,393
157,882
70,996
155,322
71,635
147,443
70,724
128,748
69,159
138,782
62,268
139,392
67,041
144,969
15,017
640
21,000
672
18,196
650
19,498
579
20,561
576
21,373
576
22,811
550
24,341
506
33,054
478
16,157
522
* Information not available.
Note: 911 Calls Wireline & Wireless 2003 does not include first 4 months of wireless call stats
1
Downpayment Assistance Program (CHIP) is aimed at low-to moderate-income households for assistance to purchase single-family homes
1
At an average estimated value of $12,000 each over a ten year period represents an estimated $5,808,000 investment
2
Grants are aimed at very low-income single-family households and includes emergency grants, roofs, sewers, residential barrier removal,
special service grants, lead-based paint removal, etc.
2
Also includes grants/loans for low-to moderate income households such as the HELP loan program.
2
At an average estimated value of $4,000 each over a ten year period represents an estimated $7,412,000 investment
Source: Unified Government budget department and individual departments.
UNIFIED GOVERNMENT OF WYANDOTTE COUNTY / KANSAS CITY, KANSAS
CAPITAL ASSET STATISTICS BY FUNCTION
Last Ten Fiscal Years
Function/Program
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
General Government
Office Buildings
Other Buildings
11
31
11
31
11
31
11
31
11
31
11
31
11
31
11
31
11
27
11
27
18
22
18
22
Public Safety
Fire Stations
Fire Trucks/Engines
151
Ambulances
Police Stations
17
22
17
22
17
22
18
22
18
22
18
22
18
22
18
22
6
6
6
6
6
11
6
11
6
11
6
12
7
12
7
149
1,900
5
149
1,900
5
149
1,900
5
149
1,900
4
149
1,900
4
149
1,901
4
151
1,909
4
151
1,924
4
151
1,943
4
151
1,947
5
6
50
6
50
5
50
5
50
7
50
6
50
6
50
6
50
9
48
8
51
Public Facility & Improvement
Number of Bridges
Miles of Roads
Number of Waste Water Plants
Parks & Recreation
Number of Recreation Centers
Number of Parks
Source: Unified Government budget department and individual departments.
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