Why are some funds restricted? Isn’t money just money?

    Revenue from Special Revenue Funds are legally restricted for a specific purpose. This is to ensure that vital services are always available to our residents. For example, restricting revenue from utility bill payments enables the City to always have the necessary funds to quickly make needed repairs and upgrades to maintain our residents’ water, sewer, electric, solid waste and stormwater services.

    Why is the Personnel expense so high?

    As a full-service City, the City of Columbia provides a wide range of services to our community. To offer these services, we must have a skilled workforce to complete the tasks. The City has over 1,500 full-time equivalent (FTE) employees and is the seventh largest employer in Columbia. We value our employees and are committed to providing compensation packages that reflect that value.

    Where does the money for maintaining our parks come from?

    Parks & Recreation is funded through the Parks Sales Tax that voters renewed in November 2021 for ten more years. These Special Revenue Funds are legally restricted for this purpose alone. This means that the City cannot use money from the Parks Sales Tax to pay for anything that isn’t Parks & Recreation. To learn more about this, visit CoMo.gov.

    Is Public Safety a major part of the annual budget?

    Public Safety is a high priority for us all, and the budget reflects that. Almost half of the expenditures from the General Fund are devoted to Public Safety, including the salaries and training for our dedicated police officers and firefighters. (Did you know that our Fire Department is one of only 312 fire departments worldwide that received accreditation from the Commission on Fire Accreditation International (CFAI)?)

    What about Capital Improvement Projects? How does the City budget for those?

    The City’s Capital Improvement Plan, or CIP, is a long-range plan for improvements to infrastructure, parks and other CIty-owned property. This plan also lays out the financing, location and timing for capital improvement projects over several years. The CIP is approved by City Council, with public input from our residents.

    The money for these projects is in the Capital Improvement Special Revenue Fund. The revenue in this Fund can only be used for these long-range improvements on the CIP. The revenue here comes from the voter-approved Capital Improvement Sales Tax (CIST). Collection of the sales tax lasts for a period of 10 years.  After that period, voters can decide whether to extend the sales tax for another 10 year duration. The current CIST period ends Dec. 31, 2025.  Citizens will vote on Aug. 6, 2024, to decide whether to extend the sales tax for another 10 years. To learn more about the ways these funds have been used in the past and plans for future C.I.S.T. projects, visit CoMo.gov

    How are we planning for the future?

    Our leadership considers the long-term growth and resilience of Columbia to be a top priority.  To ensure that we can continue to provide quality services to our residents, we pay attention to economic and community factors and compile Trend Manuals that guide long-range plans. You can view those here:

    5-year Financial Trend Manual (2023)

    5-year Community Trend Manual (2022)

    How can I learn more?

    The complete Budget for Fiscal Year 2024 can be found at CoMo.gov.  The Budget for Fiscal Year 2025 will be finalized in September.

    Our Budget Officer, Andrea Greer, is happy to give presentations to neighborhood associations and other community groups who are interested in learning more about the City’s fiscal priorities and budget process.  To schedule a presentation for your group, email Andrea.Greer@CoMo.gov.

    You also can contact your Council Member to discuss this process and share your thoughts.  You can find all of their contact information at CoMo.gov.