Las Vegas City Commission Minutes, February 17, 1937 to August 4, 1942, lvc000004-284

COMMENTS ON DEPARTMENT BUDGETS - REVENUES - The non-tax revenues make up two thirds (2/3) of the total City Revenue. The 1940 Budget estimates of non-tax revenue ( without taking the $15,000.00 Emergency Loan into consideration ) are within $3,000.00 of the actual 1939 non-tax revenue. Certainly this is a good, conservative estimate. ( refer to schedule A) The revenue received to July 31, 1940, is very nearly three-quarters of the entire year's revenue because the greatest part of the third quarter licenses are included. It is easy to see that, while the amounts are approximately equal to three-fourths (3/4) of the 1940 estimates, that they will not suffice to replace the Emergency Loan even under the most favorable conditions. The items shown below the line " Total Usable Non-Tax " are of no value in replacing any loss in the items above because they are definitely restricted by statute to certain special uses and are not available for operating expenses. The conclusion from an examination of Schedule A is that the Emergency Loan will be necessary to balance the 1940 budget. - EXPENDITURES - In Schedule B the items of expenditures are given in related group totals. This is done to avoid confusing the reader with detail. Forty six (46) accounts having up to twenty-two (22) segregations each, are here consolidated into fifteen (15) totals. The detail is available to anyone interested, in the City books open to inspection, at all reasonable times. PROTECTION OF PERSONS AND PROPERTY (POLICE AND FIRE). This budget item is estimated approximately $8,000.00 more than 1939 due to $4,000.00 salary expense increase in the police department to put the officers on an eight hour day instead of twelve hours as formerly; $1,000.00 for additional fire hydrants in the Fire Department; and $3,000.00 budgeted here for Plumbing and Building inspection formerly budgeted elsewhere. The service in the Inspector's department was increased in 1940 also. HEALTH AND SANITATION. The increase in this budget item was $1,500.00 for repair to sewer and disposal plant. STREET LIGHTING. During 1939 no money was available for the repair and extension of street lights. An additional $3,000.00 was added here in 1940. Three times this amount is needed for pro­per development. MEMORIAL BUILDING. The 1940 Budget calls for an expenditure of $15,000.00 to purchase the War Memorial Building from the American Legion; and for $5,000.00 in remodeling the building to make it suitable for City offices, now badly needed. PARKS AND RECREATION. The increase of $2,000.00 here is due to budgeting $1,050.00 to develop a park and playground center on the Westside and $1,350.00 increased maintenance cost on the parks. Those items below "Cemetery" on Schedule B are matters prepared for in the tax rate in accordance with statute and are fixed and inflexible. GENERAL COMMENTS. The figures set forth in Schedule A and B indicate that the uncertainty of securing per­mission to make the Emergency Loan has caused every department of the City to hold back and do nothing but the urgent necessary work thus far in the year. With less than half of the year before us, there remains much to be done if the year's quota of accomplishments is to be reached. Streets are in need of repair; lighting is not adequate; the City Clerk's office is postponing needed repairs from day to day in anticipation of a move; there remains $5,000.00 to pay to the American Legion Post; summer is nearly gone and the Westside park has not been touched; the milk inspection is handicapped for much needed equipment. All these things are held in abeyance pending decision of the State Board of Finance on the request for permission to make the Emergency Loan. No salary increases were allowed in making the 1940 budget despite that some increases are not only justified byt are long overdue by reason of the length of service, qualifications of the incumbents and the work and responsibility carried. While these persons have been patient and understanding so far, the City is in danger of losing very valuable employees on account of inability to pay adequate salaries. This will surely hurt the City in general. The average citizen does not know that the Budget Law of the State restricts the sec­tion of the City Commissioners very closely. The Commission makes an annual budget on or before the first Monday in March, and, when adopted, this budget governs the entire year's expenditures very closely, With the exception of unforeseen emergencies, the Commission has no power to make expenditures not prepared in the budget. Money can not be expended for projects not due to unforeseeable emergencies simply because some unexpected revenue is derived. The departments are so closely controlled on this point that the Auditor is instructed to refuse any requisition from any department that would overdraw one twelfth (1/12) of that department's annual budget for running expenses in any one month. The purchasing and accounting system of the City is so devised and governed by ordinance and rule that no bill for either material or services can be incurred by the City without ade­quate authorization by the Commission before it is incurred. This given the Commission ab-