Revenue Breakdown

Expenditure History by Category

Questions to Ask

• Revenue is $28.8M but expenditures are $32.0M — what specific fund transfers are closing the ~$3.2M gap? Are those transfer sources sustainable?
• Transfers from funds represent 33.96% of General Fund revenue. Which enterprise funds are being tapped, and at what risk to those funds?
• Sales tax revenue is only up 2% — is that assumption realistic given actual YTD collections at $7.07M (79.8% of budget at 75% of year)? Are we on track?
• The weed tax is budgeted at $90,000 — actuals have ranged from $34K to $157K over the past four years, so this is a reasonable midpoint projection. What is the current collection efficiency — what percentage of abatement costs billed are actually collected vs. written off as uncollectable liens?
• Personnel services represent 78.04% of expenditures. What are the contract status situations for Fire and Police labor negotiations?

⚑ Flags / Concerns

• Structural reliance on inter-fund transfers to balance General Fund — PSCT fund capital list essentially serves as an off-budget capital mechanism
• Sales tax collections at 75% of year were only 79.8% of budget — potential shortfall if economic conditions change
• Weed tax projected at +252.9% — extraordinary assumption requiring explanation

Questions to Ask

• This budget has been $14,300 since at least FY 2020-21 — is this adequate for the Commission's actual expenses?

Budget Breakdown

Questions to Ask

• FTE dropped from 7 to 6 — which position was eliminated or transferred? What duties are being absorbed?
• Personal services are $939,661 of a $983,695 total (95.5%). What is the full compensation structure for the City Manager position?
• Budget peaked at $1,142,995 in FY 2022-23 then dropped to $958K — what changed in that restructuring?

Budget Breakdown

Notable Budget Changes

• Transfer to PC RecPlex: +$200,000 (new or increased subsidy)
• Transfer to Marland Estate: +$61,629
• Misc Capital Outlay: +$66,931 (Honeywell end-of-contract retrofit: $39,691)
• Transfer to Tech Services: +$50,000
• Misc Contractual Services: -$10,000 | Unemployment: -$10,000

Questions to Ask

• CMA is up 14.2% — primarily driven by increased transfers. What is the new $200K RecPlex subsidy for, and is that recurring?
• Honeywell end-of-contract retrofit at $39,691 — what contract is expiring and what are the long-term maintenance cost implications?
• The CMA transfers total $2.39M — this is essentially the "shell" that moves General Fund money to enterprise funds. Which funds are receiving transfers and what's the justification for each?
• Contingencies line — what is budgeted and what was spent last year?

⚑ Flags

• CMA transfer budget has grown from $1.95M (FY20-21) to $2.97M (FY26-27) — 52% growth. CMA is where inter-fund subsidies live; warrants scrutiny.

Questions to Ask

• Payroll Technician was transferred to Finance this year — how is that transition going? Is there overlap or a gap in coverage?
• HR is handling Police and Fire contract negotiations — what's the status and timeline? Any fiscal impact expected before budget adoption?
• HR was just created as a standalone department in FY 2023-24. How is the function maturing and what metrics are being tracked?

Questions to Ask

• Budget is up 11% largely due to a new part-time salary line ($70K) — what position is this and what is the scope of work?
• Finance received an unqualified audit for FY 2024-25 — what were the positive comments noted by the auditors?
• Investment income — what is the current portfolio and yield? With higher interest rates, is the city maximizing its cash management?

Questions to Ask

• New Municipal Judge was appointed — what is the contract structure and compensation?
• Software migration from Incode 9 to Municipal Justice 10 is complete — what were the migration costs and is there ongoing licensing/support cost?
• The new traffic deferral program — how many cases have been deferred? What is the revenue impact from reduced fine collection?
• Collections efficiency — what is the percentage of fines assessed vs. collected? Is there an outstanding balance being tracked?

Questions to Ask

• City Attorney budget jumped from $175K (FY24-25) to $294K (FY25-26) to $313K — what drove the sharp increase in FY25-26?
• Outside counsel costs — what is budgeted for outside legal expenses and what was spent in FY25-26?
• Drake property development — what is the current status and timeline for resolving title encumbrances?
• Unified Development Code — what is the timeline and estimated cost to complete?

Questions to Ask

• Permit revenue was $192,673 last year — is that trending up or down and what new development is in the pipeline?
• 3,956 nuisance violations with 508 citations and $70,550 in fines — what's the uncollected balance and what's the enforcement backlog?
• The downtown vacancy ordinance work — what is the department's role and capacity to support the new registry and enforcement?
• What is the status of the Opioid Strategic Response Plan referenced in the accomplishments?

Budget Breakdown

Questions to Ask

• Budget is DOWN $157K from prior year despite staffing staying at 68 — what drove the decrease? Vacancies? Benefits changes?
• Contract negotiations status — when does the current contract expire and what is the projected fiscal impact of renewal?
• PSCT capital list includes $119,263 for Axon/Taser program and $75,270 for Geosafe — what is each of these for and who approved them?
• Officers count is 26 out of 68 FTE — what is the breakdown by rank and what is the current vacancy rate?
• 18,222 police calls for service last year — how does that compare to prior years? Is demand growing?

Questions to Ask

• Budget is up 14.6% — what specific cost increases are driving this? Staffing? Veterinary contracts?
• 989 animals handled last year, 1,321 deceased removed — what is the live release rate and how does it compare to the 90%+ target?
• Humane Society contract — what is the amount and what services are covered?

Questions to Ask

• Budget dropped sharply from $218K (FY23-24) to $144K (FY24-25) — was a position eliminated? What changed?
• Air quality monitoring MOU with the Ponca Tribe — is there a budget line for that coordination?
• What is the current status of emergency communications infrastructure and any FEMA grants?

Questions to Ask

• Budget is up nearly 10% — what is driving the increase? New staffing? Technology?
• What is the current staffing level and vacancy rate in the dispatch center?
• Next-generation 911 upgrade status — is there a capital plan and funding source?
• Budget variance from prior year shows salary increases of $56,261 — is this a COLA, step increase, or market adjustment?

Budget Breakdown

PSCT Capital — Fire Items

Questions to Ask

• $2.3M for a ladder truck via PSCT — the FY24-25 Five Year Capital Plan projected this same replacement for FY26-27 at $1.4M funded through the CIP Fund. What accounts for the $900K cost increase, and why has the funding source shifted from CIP to PSCT?
• 82% of responses are EMS/ambulance calls — how does that ratio affect staffing deployment decisions?
• Contract negotiations status — Fire contract expiration and expected cost impact?
• The $150K in capital outlay in the operating budget — what is this for? Different from the PSCT-funded capital?
• 57 FTE stable for a decade — is that the right staffing level given call volume growth?

PSCT Capital — Ambulance

Questions to Ask

• Budget dropped nearly 12% from prior year — what was cut? Staffing? Benefits restructuring?
• GEMT program returned $428,837 — is this maximum Medicaid reimbursement possible? Is the city capturing all eligible claims?
• 713 interfacility transfers — what is the revenue from those and how does it compare to prior years?
• New Type-1 4WD ambulance proposed — what's the replacement schedule for the full fleet?

Budget Variances

Questions to Ask

• Street Superintendent position is OPEN — who is managing the department and what is the timeline to fill it?
• Capital outlay cut by $228K — what projects were deferred? How does this affect the pavement condition index?
• Part-time cut by $83K while FT salaries up $125K — is this a reclassification or a real shift in how work is done?
• 173 miles of streets — what percentage are in good/fair/poor condition? Is there a PCI report?
• New salt brine pre-treatment program — what was the cost/benefit outcome in FY25-26?

⚑ Flags

• Superintendent position is vacant — leadership gap in critical infrastructure department

Questions to Ask

• What is the current workload capacity — are there projects being delayed for lack of engineering staff bandwidth?
• Transportation Alternative Program trail project — what is the design status and grant funding timeline?
• BNSF Railroad corridor safety project — what is the City's cost share and when does construction begin?

Questions to Ask

• Budget is down 11.6% — what was cut? The Grand Avenue Road Diet and restriping project — is ongoing maintenance budgeted?
• Traffic signal infrastructure replacement program — how many intersections have been done and how many remain?
• Materials/Supplies are $47,250 out of a $603K budget — what are the primary items in that line?

Questions to Ask

• Park & Recreation Director is listed as "Interim" — when will this be filled permanently and what is the cost impact?
• Budget is down $238K — what programs or maintenance work was deferred?
• The city grows $200K in plant material annually — what is the mechanism for valuing this and where does it go?
• America 250 celebrations (June 11–July 4) — are those costs in this budget or elsewhere?

Questions to Ask

• Materials & Supplies are $224,500 out of $1.26M (17.9%) — what portion is books/media vs. other supplies?
• Library Grant Fund and State Aid Fund — what are those dollar amounts and what are the conditions?
• Attendance and program participation trends — are usage metrics growing, flat, or declining post-pandemic?

Questions to Ask

• Budget up 19.2% — what's driving the increase? New staff? Deferred maintenance?
• The Marland Estate Fund (separate) receives a transfer from General Fund via CMA — what is the total subsidy when combined?
• Revenue generation — what is tour income and is there a plan to increase earned revenue?

Historical Revenue Trend

Proposed Capital FY 2026-27

Questions to Ask

• At 75% of the year, charges for service are at 63.3% of the FY25-26 budget. What is the current subscriber count and what growth rate is assumed to reach the $4.26M FY26-27 revenue target?
• General Fund transfers IN to Broadband are being cut from $450K to $275K — is that achievable given current performance?
• Transfers OUT from Broadband are $1,558,565 — where do those go? Debt service? General Fund?
• NOC hardened structure — was this in last year's budget too? What is the status of construction?
• What is the current subscriber count, penetration rate, and average revenue per user? What was the penetration target set at launch?
• Are there areas of town still without fiber coverage? What is the completion timeline?

⚑ Flags

• Revenue budget assumes 63% growth in service charges over actual YTD pace — aggressive assumption
• Broadband is still receiving a $275K subsidy from other PCUA funds — when is self-sufficiency projected?
• Transfers OUT ($1.56M) exceed Transfers IN ($275K) — net transfer dependency is ending, but warrant verification of destination

Questions to Ask

• Commercial garbage budget is $4.69M but prior year actuals show only $1.69M — is this a rate increase? New contract? What changed?
• Landfill line went to $0 proposed after $479K in actuals — is the landfill closing or revenue source changing?
• CIP Fund is receiving a $1M transfer from Solid Waste — what capital project is that funding?
• What is the Landfill Closure Fund status and estimated closure liability?

⚑ Flags

• Commercial garbage revenue appears dramatically overstated vs. actuals — needs explanation

Questions to Ask

• Water sales at 75% of year were $6.36M — we're at 69.3% of budget. On track?
• The water plant treats 16 MGD and 3.23 billion gallons last year — what is capacity utilization and infrastructure age?
• 20 water wells — what is the condition assessment and what is the replacement schedule?
• Water rate schedule — when was it last adjusted and is a rate study planned?

Questions to Ask

• Energy requested $3.39M in capital but only $2.39M was proposed — what was cut and what is the risk of deferring that $1M?
• Underground conversion program — what's the pace and long-term plan for overhead-to-underground?
• Rate competitiveness — how does Ponca City Energy's rates compare to surrounding utilities?
• $700K annual transfer to CIP — is that appropriate given Energy's own capital needs?

PSCT Capital Spending FY 2026-27

Questions to Ask

• PSCT revenue is ~$4.4M but total spending is $7.3M — how is the $2.9M gap being funded? Reserve drawdown? Is this sustainable?
• $1M for Judicial Center Remodel — what is the scope? Is this a capital project that should be vetted through a design process?
• The PSCT sales tax expires in 2029 when the original debt is paid off — is there a plan for renewal or repurposing?
• Axon/Taser program at $119,263 — the FY24-25 Five Year Capital Plan listed this as a recurring operating budget item at $119,200/year through FY28-29, not a PSCT capital expenditure. Why has it moved to the PSCT fund this year?
• Geosafe at $75,270 — what is this product and who approved this procurement?
• The original $22M debt — what is the current outstanding balance and annual debt service payment?
• Prior year PSCT capital outlay was $0 — this year is $4.15M. Is the fund balance large enough to absorb this?

⚑ Flags

• PSCT is being used as a general capital fund for items that span far beyond the original "public safety center" mandate — ladder trucks, ambulances, judicial remodel
• $7.3M in expenditures vs $4.4M in revenue = fund balance drawdown. What is the current fund balance?
• The Five Year Capital Plan included in every prior year budget (FY22-23 through FY24-25) was removed from this year's budget document entirely. Were these capital items individually presented to and approved by the Commission prior to inclusion, or does adoption of the budget serve as the approval mechanism?

Proposed Capital

Questions to Ask

• $2.576M for a new terminal — what is the full project cost? Is there FAA or OAC grant funding involved? What is the City's match?
• Design consultants are being engaged — what is the design contract cost and who was selected?
• The airport historically transfers from General Fund — what is that transfer amount and is it in this budget?
• What is the Airport's current revenue and operating cost trend?

Questions to Ask

• $365K in tourism capital outlay — what specific projects are planned? Wentz Pool renovation is listed as FY25-26 accomplishment — what's next?
• What is the total Hotel/Motel tax revenue budgeted? The chart shows FY27 budgeted but the number wasn't visible in text.
• Chamber tourism contract — what is the dollar amount and what performance metrics are required?
• Has staff explored whether the Hotel/Motel tax revenue stream could support revenue bond financing for a project like Ponca Pier? What are the legal constraints in the ordinance/ballot language and what debt coverage ratio would the revenue support?
• Video reels program with local production company — what is the contract cost?

Budget Detail

Questions to Ask

• This is a brand new fund with $1.5M budgeted — where is the $1.5M coming FROM? Which fund is transferring these dollars?
• What is "HIP 2.0" specifically? What are the program criteria, eligibility, and approval process?
• Who approves individual incentive grants from this fund? Commission? City Manager?
• Is there a written policy governing this fund and its disbursements?
• What accountability and reporting is required from recipients?

⚑ Flags

• New $1.5M fund with no history and no detailed program criteria visible in the budget document — warrants governance discussion
• Source of $1.5M transfer not identified in the budget document

Questions to Ask

• Total CIP revenues are $2,020,000 in transfers — what projects are planned for FY26-27 and what are the total project costs?
• Airport projects (hangar roof, runway, drainage) funded from CIP — was this the original intent of the fund?
• The fund balance chart showed ~$3.24M — what is the actual current balance and is it adequate for planned projects?
• Interest income is budgeted at $0 for FY26-27 — why, when there is clearly a fund balance earning interest?