HomeMy WebLinkAboutORD 92-68 T
ORDINANCE NO. 2��
ENTITLED AN ORDINANCE REFERRED TO
AS THE "ANNUAL APPROPRIATION
ORDINANCE" ADOPTING A BUDGET FOR
THE ENSUING FISCAL PERIOD BEGINNING
OCTOBER 1, 1992 AND ENDING SEPTEMBER
30, 1993 IN ACCORDANCE WITH THE
CHARTER OF THE CITY OF BEAUMONT;
APPORTIONING THE FUNDS OF THE CITY
OF BEAUMONT; REPEALING ALL
ORDINANCES OR PARTS OF ORDINANCES IN
CONFLICT HEREWITH AND PROVIDING FOR
SEVERAMLITY.
WHEREAS, the City Manager of the City of Beaumont submitted to the City Council
a budget estimate for the revenues of said City and expenses of conducting the affairs thereof
for the ensuing fiscal year beginning October 1, 1992 and ending September 30, 1993; and,
WHEREAS, after notices and public hearings held in accordance with the requirements
of the Charter of the City of Beaumont, the City Council is of the opinion that the budget, as
attached hereto as Exhibit "A", should be adopted;
NOW, THEREFORE, BE IT ORDAINED BY THE
CITY OF BEAUMONT:
Section 1.
That the budget attached hereto as Exhibit "A" and made a part hereof for all purposes
is hereby adopted and approved. Exhibit "A" is hereby adopted and approved as the budget
of all the correct expenses as well as the fixed charges of the City for the fiscal period
beginning the 1st day of October, 1992, and ending the 30th day of September, 1993, and the
several amounts stated in Exhibit "A" as proposed expenditures shall be and become
appropriated to the several objects and purposes therein named. Notices given, as required for
the adoption of said budget, are hereby ratified.
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Section 2.
That there is hereby appropriated out of the General Fund the sum of $55,088,095.
Section 3.
That there is hereby appropriated out of the Debt Service Fund the sum of $8,920,000
for the purpose of paying the accrued interest on bonds and redeeming same as they mature.
Section 4.
That there is hereby appropriated out of the Water Utilities Fund the sum of
$16,407,700.
Section 5.
That there is hereby appropriated out of the Solid Waste Management Fund the sum of
$9,567,500.
Section 6.
That there is hereby appropriated out of the Hotel Occupancy Tax Fund the sum of
$1,423,000.
Section 7.
That there is hereby appropriated out of the Street Maintenance Fund the sum of
$1,650,000.
Section 8.
That there is hereby appropriated out of the Municipal Transit Fund the sum of
$2,230,000.
Section 9.
That there is hereby appropriated out of the Fire Training Grounds Fund the sum of
$844,500.
Section 10.
That there is hereby appropriated out of the Special Revenue Funds the sum of
$705,909.
Section 11.
That there is hereby appropriated out of the Capital Reserve Fund the sum of
$2,404,900.
Section 12.
That there is hereby appropriated out of the Fleet Maintenance Fund the sum of
$2,715,200.
Section 13.
That there is hereby appropriated out of the Employee Benefits Fund the sum of
$8,744,800.
Section 14.
That there is hereby appropriated out of the General Liability Fund the sum of
$3,953,500.
Section 15.
That the City Manager is hereby authorized to transfer budgeted funds from one line-
item to another line item provided the transaction is not an interfund transfer.
Section 16.
That if any section, subsection, sentence, clause or phrase of this ordinance or the
application of same to a particular set of persons or circumstances should for any reason be
held to be invalid, such invalidity shall in no way affect the remaining portions of this
ordinance, and to such end the provisions of this ordinance are declared to be severable.
Section 17.
That all ordinances or parts of ordinances in conflict herewith are repealed to the extent
of the conflict only.
PASSED BY THE CITY COUNCIL of the City of Beaumont this theF& day
of � , ,= 1992.
- Mayor -
CiTy OF BEA umoNT, TExA
FY 1993 Annual Operating B
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ANNUAL OPERATING BUDGET
CITY OF BEAUMONT, TEXAS
OCTOBER 1 , 1992 — SEPTEMBER 30, 1993
CITY COUNCIL
Evelyn M. Lord, Mayor
Brian Alter, Mayor Pro—Tern
Andrew P. Cokinos, At—Large
Lulu. L. Smith, Ward I Guy Goodson, Ward II
Audwin Samuel, Ward III David W. Moore, Ward IV
Ray A. Riley, City Manager
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September 8, 1992
To The Honorable Mayor and City Council:
I am pleased to submit the Fiscal Year 1992-93 Annual Budget for the City of
Beaumont, Texas.
The Budget has been prepared in accordance with the provisions of the City Charter
and contains all the adjustments made as a result of the Council Workshops and
public hearings. Planned expenditures, net of internal service funds, inter-fund
transfers and cash reserves amount to just under $96.8 million. The total for all
operating funds is $114,655,104.
The property tax rate has been increased by three cents to $0.62 per $100 assessed
valuation. This increase is dedicated to the Debt Service Fund to retire outstanding
general obligation debt.
The Budget will maintain the current level of City services with adjustments in all
departments. Further, the Budget will also allow us to continue our efforts to improve
public safety and to correct stormwater drainage problems throughout our community.
Respectfully submitted,
Ray Riley
City anger
RAR:ct
P. 0 . Box 3827 Beaumont, Texas 77704
Planned Expenditures
Appropriations for police and fire protection represent $27.8M, or $52% of the $53.8M
general fund budget. Expenditures required to provide these services are expected to increase
6.6% over FY 92, primarily due to increased personnel costs.
FY 93 expenditures related to public works and transportation, including maintenance of the
City's street and drainage systems comprise 17.5% of the General Fund expenditures. The
cost of these services are expected to increase 6.6% over FY 92 levels to $9.4 million largely
as the result of increases in the cost of funding the operations of the transit system. City
services related to health, environmental controls, recreation and cultural activities, which
represent 12.6% of the total General Fund Expenditures, are expected to cost $6.8M. Other
City functions, including general administrative services, personnel, finance, building
management, and other centralized services have been allocated $9.7M or 18.1 %. Debt
Service expenditures totalling $8.9M reflect a $696,000 increase.
Water Utilities Fund
The Water Utilities Fund revenues are expected to be $16.9M or 10.2% higher than the FY
92 estimates. Expenditures are budgeted to be $16.4M, up $277,600. This increase results
primarily from an expected utility rate increase of 5%.
Solid Waste Management Fund
Revenues from solid waste management are expected to remain virtually unchanged at
$8.9M. Expenditures are budgeted at $9.6M, up $1 .8M or 18.6% over FY 92. This increase
in expenditures is largely the result of increased state regulations regarding the disposal of
solid waste.
Hotel Occupancy Tax Fund
Revenues are anticipated to increase 3% to 1.3M in FY 93. Expenditures are expected to
increase $275,000 or 24% over FY 92, primarily due to expanded participation in outside
designated programs.
Capital Reserve Fund
The proposed Capital Reserve Fund appropriation of $2.4M is for the acquisitions of fleet
vehicles and equipment.
Insurance Fund
During FY 92 management elected to begin reporting the City's risk management in two funds
rather than just one. Accordingly, the Insurance Fund was separated into the Employee.
Benefits Fund and the General Liability Fund. The former representing costs associated with
managing employee benefits such as health insurance costs, dental costs, worker's
compensation costs and accrued employee compensation cost, with the later fund being used
to account for general liability insurance such as automobile liability insurance and claims and
judgments asserted against the City.
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Employee Benefits Fund - Expenditures related to employee benefits are expected to
reach $8.7M. This represents a $6.7% increase over FY 92 primarily in the area of
health and dental claims.
General Liability Fund - $3.OM of available funds for FY 93 has been reserved for
contingent liabilities resulting from asserted claims and judgments against the City.
Personnel
The Budget authorizes a total of 1 ,281 positions, 41 additional positions over FY 92. Further,
it provides allowances for a merit increase of up to 3% for eligible employees and a lump sum
distribution of 2% to all employees.
BUDGET HIGHLIGHTS
The Budget addressed several critical areas of need in our community. Highlights of those
ares are as follows:
o Allowances within each departmental budget for merit salary increases of up
to three percent for eligible employees and a lump sum distribution of two
percent for all employees.
o The addition of fifteen full-time positions to the Police Department. These
positions include 11 dispatchers, 3 ID Technicians and 1 clerk.
o Additional funds in the Fire Department provide for 10 additional firefighters.
o The addition of 8 full-time positions in Parks and Recreation to provide
maintenance crews for the additional park and recreational facilities of the City.
o The additions of 1 full-time Personnel Analyst for City Administration.
o Increased funding to the Arts and Transit Authority.
o Fund the debt service requirement for the issuance of previously authorized
drainage bonds.
Conclusion
This budget will maintain the current levels of City services. Also, it will allow us to continue
our efforts to improve Public Safety to correct stormwater drainage problems throughout our
community.
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TABLE OF CONTENTS
BUDGET SUMMARY
Organizational Chart Si
Property Tax Levies and Collections S2
Dedication of Property Tax Rates S3
Assessed Value of Taxable Property S4
General Fund Expenditures Last Ten Fiscal Years S5
Fund Summary S6
GENERALFUND
Narrative 1
Revenue Summary 4
Expenditure Summary 5
Appropriations Summary 6
Police 7
Public Safety 11
Public Works 15
Health Services 19
Community Services 23
Parks&Recreation 27
Finance 31
Administrativer Services 35
Central Services 41
General Government 47
DEBT SERVICE
Narrative 53
Summary of Revenues and Expenditures 54
Schedule of Current Debt Service Requirements 55
WATER UTILITIES FUND
Narrative 57
Summary of Revenues &Expenses 58
Department Summary 59
Debt Service Summary 64
Schedule of Current Debt Service Requirements 65
Recommended Capital Assets 66
SOLID WASTE MANGEMENT FUND
Narrative 67
Summary of Revenues&Expenses 68
Department Summary 69
Debt Service Summary 73
Schedule of Current Debt Service Requirements 74
Recommended Capital Assets 75
TABLE OF CONTENTS
SPECIAL REVENUE FUNDS
Narrative 77
Hotel Occupancy Tax Fund 78
Convention &Visitor's Bureau 79
Street Maintenance Fund 80
Municipal Transit Fund 81
Fire Training Fund 82
Other Special Revenue Funds 83
INTERNAL SERVICE FUNDS
Narrative 85
Capital Reserve Fund 86
Recommended Equipment Purchases 87
Recommended Fleet Purchases 88
Fleet Management Fund 89
Employee Benefits Fund 90
General Liability Fund 91
PERSONNEL SCHEDULES
Authorized Personnel Summary 93
MISCELLANOUS
Miscellanous Statistics 101
Summary of Bonded Indebtedness 106
Approval of Tax Roll Ordinance 107
Glossary of Terms 109
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CITY OF BEAUMONT
ORGANIZATIONAL CHART
MAYOR
CITY COUNCIL
CITY ATTORNEY CITY MANAGER CITY CLERK
Legal Advisor Executive Official Records
Chime Litigation Municipal Court
Asst. Clty Manager
POLICE PUBLIC SAFETY HEALTH
Administration Fire Public Health
Field Operations Animal Control Clinical Services
Criminal Investigations Emergency Medical Svcs. Women Infants Children
PUBLIC WORKS SOLID WASTE WATER UTILITIES
Engineering Residential Collection Customer Service
Streets&Drainage Recycling Water Production
Transportation Landfill Operations Sewage Treatment
P System Maintenance
COMMUNITY PARKS AND FINANCE
SERVICES RECREATION
Administration
Library System Parlor Maintenance Cash Management
Convention Facilities Recreation Accounting
CENTRAL ADMINISTRATION
SERVICES
Building Coda Community Development
Building Services Planning
Environmental Health Manageent Info.Systems
Purchasing Convention Bureau
Fleet Management
September, 1992
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PROPERTY TAX LEVIES AND COLLECTIONS
TEN YEAR ANALYSIS
Ratio of Total
Fiscal Municipal Total Tax Collections To
Year Levy Collections (1) Current Tax Levy
1981 - 82 17,394,052 16,936,427 97.4%
1982 - 83 17,939,102 17,736,111 98.9%
1983 - 84 19,213,753 18,778,101 97.7%
1984 - 85 20,189,503 19,868,145 98.4%
1985 - 86 19,782,318 19,414,019 98.1%
1986 - 87 19,795,866 19,445,183 98.2%
1987 - 88 18,744,311 18,835,267 100.5%
1988 - 89 14,778,606 15,146,681 102.5%
1989 - 90 14,898,841 15,012,117 100.8%
1990 - 91 15,070,120 15,363,320 101.9%
1991 - 92 17,053,078 16,857,942 (2) 98.9%
(1) Excludes penalty and interest
(2) Total collection through July 31, 1992
S2
DEDICATION OF PROPERTY TAX RATES
TEN YEAR ANALYSIS
Fiscal Debt Total
Year General Service Tax Rate
1982 - 83 0.51000 0.24000 $0.75
1983 - 84 0.51000 0.25000 0.76
1984 - 85 0.51000 0.27000 0.78
1985 - 86 0.46460 0.22540 0.69
1986 - 87 0.46460 0.22540 0.69
1987 - 88 0.45857 0.23143 0.69
1988 - 89 0.32000 0.22000 0.54
1989 - 90 0.31920 0.22080 0.54
1990 - 91 0.33000 0.21000 0.54
1991 - 92 0.35000 0.24000 0.59
1992 - 93 0.35000 0.27000 0.62
S3
ASSESSED VALUE OF TAXABLE PROPERTY
TEN YEAR ANALYSIS
Personal
Fiscal Real Property Property Assessed
Year Assessed Value Assessed Value Value
1983 - 84 1,972,717,781 556,407,579 2,529,125,360
1984 - 85 2,065,943,887 521,571,122 2,587,515,009
1985 - 86 2,360,281,120 506,721,475 2,867,002,595
1986 - 87 2,313,749,530 555,216,530 2,868,966,060
1987 - 88 2,173,838,570 542,728,170 2,716,566,740
1988 - 89 2,187,316,870 549,461,990 2,736,778,860
1989 - 90 2,150,670,490 608,374,200 2,759,044,690
1990 - 91 2,153,778,020 636,984,950 2,790,762,970
1991 - 92 2,416,469,900 473,882,240 2,890,352,140
1992 - 93 N/A N/A 2,986,049,120
ASSESSED VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
Millions
3,200
3,000
2,800
2,600
2,400
2,200
1984 1985 1986 1987 1988 1989 1990 1991 1992 1993
Fiscal Year
Assessed Value
S4
GENERAL FUND EXPENDITURES LAST TEN FISCAL YEARS
FISCAL
YEAR BUDGET ACTUAL
1983 36,380,000 37,606,895
1984 39,283,435 38,059,362
1985 43,505,510 39,410,029
1986 42,485,040 39,975,282
1987 41,173,550 39,851,883
1988 43,862,240 42,647,100
1989 45,663,650 44,582,812
1990 45,825,310 45,077,680
1991 47,395,100 47,699,499
1992 50,017,000 50,124,680
GENERAL FUND EXPENDITURES
LAST TEN FISCAL YEARS
Millions
60
55
50
45
40
35
30
25 _
1983 1984 1985 1986 19$7 1988 1989 1990 1991 1992
Fiscal Year
Budget ® Actual
*Estimate for current year
S5
CITY OF BEAUMONT
FUND SUMMARY
FY 1992 FY 1992 BALANCE FY 1993 FY 1993 BALANCE
REVENUES EXPENDITURES 10/01192 REVENUES EXPENDITURES 09/30/93
General Fund 51,773,500 50,124,680 6,114,688 53,652,100 55,088,095 4,678,693
Debt Service Fund 8,062,000 8,224,000 3,363,115 9,262,000 8,920,000 3,705,115
Total General Funds 59,835,500 58,348,680 9,477,803 62,914,100 64,008,095 8,383,808
Water Fund 15,326,400 16,130,100 1,264,479 16,893,900 16,407,700 1,750,679
Solid Waste Fund 8,948,100 7,781,850 3,447,859 8,855,000 9,567,500 2,735,359
Total Enterprise Funds 24,274,500 23,911,950 4,712,338 25,748,900 25,975,200 4,486,038
Hotel Occupancy Tax Fund 1,248,000 1,148,000 166,894 1,288,000 1,423,000 31,894
Street Maintenance Fund 1,428,000 2,430,000 273,374 1,400,000 1,650,000 23,374
Transit Fund 1,880,800 1,806,000 235,836 2,230,450 2,230,000 236,286
Fire Training Fund 347,500 315,100 504,141 340,500 844,500 141
Other Special Funds 640,800 563,256 450,710 404,700 705,909 149,501
Total Special Revenue Funds 5,545,100 6,262,356 1,630,955 5,663,650 6,853,409 441,196
Capital Reserve Fund 2,603,000 2,808,000 724,185 2,763,895 2,404,900 1,083,180
Fleet Fund 2,450,000 2,541,300 743 2.724,200 2,715,200 9,743
Employee Benefits Fund 9,134,200 9,199,200 2,597,150 8,881,600 8,744,800 2,733,950
General Liability Fund 2,505,700 1,000,000 3,690,876 341,800 3,953,500 79,176
Total Internal Service Funds 16,692,900 15,548,500 7,012,954 14,711,495 17,818,400 3,906,049
Total All Funds 106,348,000 104,071.486 22,834,050 109.038,145 114,655,104 17,217,091
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GENERAL FUND
NARRATIVE
The General Fund is used to account for most of the current day-to-day operations of the City
which are financed from property taxes and other general revenues. Activities financed by
the General Fund include those of all line and staff departments within the City, except for
activities of the special revenue and proprietary fund types. For fiscal year 1993, the total
revenues are projected to increase $1 .9M or 4% over revenues estimated for fiscal year
1992, with appropriations for operations increasing $3.7M or 7% over expenditures projected
for fiscal year 1992.
Revenues
General purpose revenues for the City of Beaumont has grown at an average of 4.2% annually
since 1990. Estimated revenues for fiscal year 1993 continues this growth pattern with an
additional $1 ,878,600 in revenues available for appropriation. The four major revenue sources
are discussed as follows:
Sales and Use Tax - The largest general purpose revenue representing 38% of the total
estimated revenues. The annual revenue generated by sales tax is very responsive to
prevailing economic conditions, especially fluctuations in income and consumer spending.
This revenue has exhibited the strongest growth with an average growth rate of 7.5%
annually. Revenue projections for fiscal year 1993 reflect a growth of 4.0% which will
generate additional revenue amounting to $811,000.
Property Tax- The annual revenue generated by this source is the product of the property tax
rate established by the legislative body and the assessed value of property throughout the
community. Property tax revenue is relatively unresponsive to economic growth spurred by
increased consumer spending, and thus tends to remain constant unless there is growth by
population or private development. It accounts for 20% or $10,636,000 of the revenue for
fiscal year 1993. The increase of 4% over fiscal year 1992 results from an increased
property tax value base determined by the local tax appraisal district.
Industrial Payments - Industrial payments are collected from companies located outside the
City's taxing jurisdiction for use of the infrastructure. The payments are negotiated
contractually based on the assessed value of each of the companies, and as such generate
revenue much like a property tax. Industrial payments have increased an average of 7.3%
annually over the preceding three year period with revenue projections for FY 1993 depicting
this source increasing at a modest growth rate of 2% or $159,000 in additional revenue.
Industrial payments represents 15% of the total estimated revenues for the City of Beaumont.
Gross Receipts-Gross receipts represent 17% of the total and are paid by local private utility
companies for use of public right of way. The rates are contractually determined based on
a percentage of the gross receipts received annually by the individual companies. Two City
enterprise activities, water and-solid waste, make utility payments in lieu of taxes to cover
administrative expenses, franchise fees, and property taxes. These payments are similar to
the gross receipts tax paid by local utilities in that they are based on revenue derived by that
activity. Gross receipts have increased an average 4.8% annually over the period 1990 to
1992, generating an additional $758,000 for the City, or an average of $379,000 annually.
Revenue projections for 1993 indicate a 3.9% growth, or an anticipated $342,000 additional
revenue.
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Expenditures
Proposed expenditures for operations in fiscal year 1993 are expected to increase $3.8M or
7%, over those estimated for fiscal year 1992.
$2.1 M, or 57% of the increase is in proposed personnel cost. Our proposal is based on full
employment in current authorized positions with merit salary adjustments of up to 3%,
approximately $600,000, for eligible employees. Also included are 34 new personnel
positions for four City departments at an estimated cost of $850,000. The departments and
number of positions are as follows: 15 civilian positions for the Police Department which
allows the department to put back into force the equivalent number of officers; 10 firefighter
positions for the Fire Department; 8 positions in maintenance for parks and recreation; and
one analyst position for Administrative Services.
The remaining 43% or $1.7M increase results from higher operating cost, increased capital
purchases and fleet addition and replacement costs. Areas of significant increases are as
follows:
Public Safety - A full year's operation for the additional EMS unit added mid-year 1992 and
compliance with new health regulations regarding control of infectious disease has increased
cost approximately $150,000.
Public Works -Contractual compliance with state regulations regarding the Martin Luther King
street right-of-way maintenance accounts for approximately $32,000 of the increase.
Municipal Transit System - The General Fund transfers an amount annually to the Municipal
Transit System to partially fund operations. For FY 1993 the requested funds has increased
$284,000 over those requested in FY 1992 primarily for capital additions necessary for
American Disability Act (ADA) compliance.
Health Services - An expanded Women, Infants and Children federal program as well as
compliance with state health laws and regulations is expected to increase cost $30,000
during fiscal year 1993.
Parks and Recreation - Maintenance of additional City parks and other areas accounts for
$50,000 in increased cost for fiscal year 1993.
General Government- Included in general governmental is an additional $40,000 for two new
programs in the City Manager's Office, a televideo program and a monthly newsletter
publication. Also, increased cost of $50,000 for continued upgrade of the City's management
information system is included.
The City currently has in place a Beaumont Incentive Team (BIT) program where employees
are evaluated quarterly and eligible employees receive additional pay. The fiscal year 1993
budget includes $230,000 to enhance this program to what is equivalent to 2% of wages to
be paid in a lumpsum distribution on October 1, 1992.
Capital Expenditures-Proposed expenditures include an additional $483,000 for needed fixed
assets and fleet additions and replacements.
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REVENUE SUMMARY
GENERAL FUND
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 6,114,688 4,465,868 3,597,784
CURRENT REVENUES
Sales and use tax 20,611,000 19,800,000 18,415,116
Property taxes 10,636,000 10,259,000 9,565,283
Industrial payments 8,122,000 7,962,700 7,196,213
Gross receipts tax 5,440,000 5,331,700 5,197,317
Utility fund in lieu 3,584,200 3,350,000 3,237,800
Fines and forfeits 1,381,000 1,385,400 1,322,622
Charges for services 1,262,000 1,205,700 1,112,646
Other general 2,615,900 2,479,000 2,520,586
Total current revenues 53,652,100 51,773,500 48,567,583
Total funds available 59,766,788 56,239,368 52,165,367
GENERAL FUND
REVENUES
Other General 9.8%
$5,258,900
Utility Fund in Lieu 8.7%
$3,584,200
Gross Receipts Tax 10.1%
Sales Tax 38.4% $5,440,000
$20,811,000
Industrial Payments 15.1%
$8,122,000
Property Taxes 19.8%
$10,630,000
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EXPENDITURE SUMMARY
GENERAL FUND
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
TOTAL FUNDS AVAILABLE 59,766,788 56,239,368 52,165,367
APPROPRIATIONS
Police 14,844,010 14,076,500 13,236,264
Public Safety 13,020,110 12,069,500 11,168,318
Public Works 9,420,410 8,832,500 8,564,230
Health Services 1,870,900 1,671,500 1,669,768
Community Services 2,289,070 2,094,850 2,007,994
Parks&Recreation 2,641,600 2,167,400 2,014,811
Finance 961,000 957,900 1,045,542
Administrative Services 1,950,800 1,605,900 1,299,420
Central Services 3,813,295 3,701,430 3,572,444
General Government 3,026,900 2,947,200 2,686,544
Total expenditures 53,838,095 50,124,680 47,265,335
Capital Improvements 500,000 0 434,164
Contingency Reserve 750,000 0 0
TOTAL APPROPRIATIONS 55,088,095 50,124,680 47,699,499
ENDING BALANCE 4,678,693 6,114,688 4,465,868
GENERAL FUND
EXPENDITURES
Police 27.6%
$14,844,010
General Government 5.8%
$3,028,900
Central Services 7.1%
$3,813,295
Finance 8 Admin. 5.4%
... '..% E:E $2,911,800
Public Safety 24.2%
$13,020,110 Health & Comm. Serv. 12.8
$8,801,570
Public Works 17.5%
$9,420,410
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APPROPRIATIONS SUMMARY
GENERALFUND
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 30,766,700 28,615,830 26,812,153
Retirement 4,178,300 3,959,750 3,585,873
Insurance 6,412,600 6,672,600 6,422,135
Total Personnel 41,357,600 39,248,180 36,820,161
Operating Supplies and Equipment 1,728,800 1,415,400 1,463,777
Repair and Maintenance 1,308,100 1,231,700 1,102,378
Operating Materials 995,000 958,200 871,301
Utilities 2,610,500 2,532,200 2,489,740
General Services 2,342,900 2,013,000 1,864,321
Other Operating 700,700 581,700 442,305
Fixed Assets 184,000 31,100 51,369
Capital Outlay 1,477,495 1,145,000 1,289,463
Separation Pay 0 0 282,473
Transfers Out 1,133,000 968,200 588,047
Total Operations 12,480,495 10,876,500 10,445,174
Total 53,838,095 50,124,680 47,265,335
FY 1993
APPROPRIATIONS BY CATEGORY PERSONNEL CATEGORY
Administrative 39
Professional 93
Wages 57.1% 01n.wrancs Para—Professional 16
s3o,7eeaoo Protective Services 442
Opsratlon•29.211 812,480,SW Technical 84
Skilled Craft 72
Office/Clerical 166
Service Maintenance 109
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Retirement 7.811 88,412.800 Total 1,021
$4,178,300
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POLICE DEPARTMENT
The Beaumont Police Department's primary responsibility is to provide the city law
enforcement and public safety in a way that advances and preserves democratic values.
While encompassing federal, state and city laws and regulations, the department is
organized to respond in both a proactive as well as the traditional reactive manner. The
department seeks input from citizens and neighborhoods to further the understanding of
the crime problems of an area. From this community involvement meaningful cooperative
solutions can be developed.
The department is structured into three divisions; Administrative, Field Operations and
Criminal Investigation.
The Administrative Division handles general administrative activities of planning and
research, training and procurement. A five member community relations unit is included
in the division which operates D.A.R.E. (Drug Abuse Resistant Education) program in the
Beaumont Public Schools. These officers are an integral part of our war on drugs through
direct contact with our school students during early formative years. Other programs in
this area are the Adopt-A-Cop program in city elementary schools, Neighborhood Watch
programs and summer youth service and recreational programs. At the end of the last
fiscal year, an additional officer was added to the department to provide a school liaison
officer to assist in providing a safe learning environment for our children. These programs
are mostly funded through the department's operating budget, however, contributions
from various individuals, civic and business organizations provide additional funding for the
community relations programs.
The Field Operations Division is the largest division in the department and accordingly
receives 57% the budgeted funds. The major activity in Field Operations involves officers
on patrol. There are several special response units in this division, such as the traffic unit,
a drug interdiction unit, S.W.A.T. team and the Problem Oriented Policing Unit know as the
P.O.P. team. The division uses these specialized units to respond to special crime areas
and problems to assist the patrol officers in maintaining public safety.
The Criminal Investigations Division manages the investigation of criminal cases and
operates several of the department's special response units. One of the most critical at this
time is the narcotics unit which is funded primarily through the department's operating
budget. However, this unit is also able to utilize some funds and property that is
confiscated during arrests, thus enabling them to better equip themselves. The irony of this
is that some criminals actually help supplement the funding of a system which is in place
to prevent the crimes they commit.
7
POLICE
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Administration 2,944,710 2,584,200 2,576,045
Field Operations 8,519,980 8,220,500 7,437,390
Criminal Investigations 3,379,320 3,271,800 3,222,829
Total 14,844,010 14,076,500 13,236,264
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 9,859,400 9,143,500 8,352,222
Retirement 1,156,900 1,073,000 950,164
Insurance 2,041,000 2,204,300 2,138,892
Total Personnel 13,057,300 12,420,800 11,441,278
Operating Supplies and Equipment 524,500 427,000 491,522
Repair and Maintenance 344,000 349,500 294,896
Utilities 148,500 138,700 135,619
General Services 353,200 305,500 348,821
Other Operating 0 0 (23,267)
Fixed Assets 16,700 0 1,299
Capital Outlay 399,810 435,000 546,096
Total Operations 1,786,710 1,655,700 1,794,986
Total 14,844,010 14,076,500 13,236,264
PERSONNEL CATEGORY
FY 1993
APPROPRIATIONS BY CATEGORY Administrative 4
Professional 8
Protective Services 228
Other 12.0% Technician 5
$1,786,710
Skilled Craft 1
:. Insurance 13.7% Office/Clerical 58
$2,041,000 Service/Maintenance 1
Retirement 7.8% Total 305
Wages 66.5% $1,156,900
$9,859,400
8
POLICE
Administration
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,678,500 1,473,400 1,409,936
Retirement 215,200 181,000 171,195
Insurance 373,000 360,000 353,993
Operating Supplies and Equipment 147,000 131,300 117,334
Repair and Maintenance 36,000 31,000 31,960
Utilities 148,500 138,700 135,619
General Services 300,700 253,800 305,799
Other Operating 0 0 (5,593)
Fixed Assets 16,700 0 1,299
Capital Outlay 29,110 15,000 54,503
Total 2,944,710 2,584,200 2,576,045
Field Operations
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 5,818,100 5,453,500 4,831,604
Retirement 676,000 645,800 548,042
Insurance 1,224,000 1,341,300 1,283,541
Operating Supplies and Equipment 222,500 179,200 220,150
Repair and Maintenance 254,000 248,500 194,525
General Services 25,500 23,200 21,387
Other Operating 0 0 (16,022)
Capital Outlay 299,880 329,000 354,163
Total 8,519,980 8,220,500 7,437,390
9
POLICE
Criminal Investigations
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 2,362,800 2,216,600 2,110,682
Retirement 265,700 246,200 230,927
Insurance 444,000 503,000 501,358
Operating Supplies and Equipment 155,000 116,500 154,038
Repair and Maintenance 54,000 70,000 68,411
General Services 27,000 28,500 21,635
Other Operating 0 0 (1,652)
Capital Outlay 70,820 91,000 137,430
Total 3,379,320 3,271,800 3,222,829
10
PUBLIC SAFETY
The Public Safety Department combines several activities related to the safety of the
community. These functions include fire and rescue services, animal control and the
operation of the fire training facility.
The Fire division's objective is to preserve human life and property and minimize casualties
and loss through rapid and effective response to emergency situations. The department
administers comprehensive and effective fire prevention and suppression activities. This
is accomplished with dedicated and trained individuals staffing eleven fire stations
strategically located throughout the city.
The Suppression personnel undergo extensive and continuing training in firefighting
methods, first aid and rescue techniques. The firefighting force is also trained for quick
response and the use of techniques and extinguishing agents appropriate for the types of
fire encountered in an industrialized urban community. In additional to these suppression
duties the department also performs the following functions:
The Prevention function promotes fire safety by inspecting for fire hazards, enforcing
fire codes, educating the public with programs, and conducting demonstrations and
drills.
The Communication's staff is responsible for receiving all emergency calls and
efficiently dispatching the proper equipment and personnel. All calls relative to
Emergency Medical Services are dispatched through the Communications Division.
This division also maintains all fire alarm systems throughout the city.
The Arson function focuses on deliberately set fires through investigation of
suspected arson cases and enforcement of applicable laws and ordinances.
Unlike other City departments, the Fire Division maintains its own fleet including all fire
trucks, automobiles and other equipment used in firefighting.
As a result of funding other than the general funds, the department is able to boast the
most extensive Fire Museum in the area which includes a model home that is used to teach
children fire safety. The Fire Training Grounds Facility operates on funds it generates from
courses offered to local entities in specialized industrial and municipal firefighting
techniques.
The Emergency Medical Services Division operates three mobile intensive care units that
provide the city with the highest standards of pre-hospital emergency care available.
The Animal Control divisi0r ; #trols the city to eliminate nuisances as a result of animals
running at large. Enforcerrfe ri "cif a leash law requiring confinement of dogs to the owner's
premises is the responsibi`I�ythis division, as well as impounding of stray animals and
removal of carcasses from the'streets.
PUBLIC SAFETY
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Fire 11,166,430 10,669,200 9,913,928
Staff Services 311,500 317,800 309,172
Animal Control 314,500 295,800 255,138
Emergency Medical Services 1,227,680 786,700 690,080
Total 13,020,110 12,069,500 11,168,318
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 9,274,500 8,484,800 7,932,917
Retirement 1,051,800 976,900 870,860
Insurance 1,605,500 1,771,300 1,685,703
Total Personnel 11,931,800 11,233,000 10,489,480
Operating Supplies 318,700 227,700 203,446
Repair and Maintenance 170,800 149,300 142,430
Utilities 137,800 129,300 132,025
General Services 75,600 55,200 46,133
Other Operating 0 0 (61,936)
Fixed Assets 58,600 0 7,033
Capital Outlay 326,810 275,000 209,707
Total Operations 1,088,310 836,500 678,838
Total 13,020,110 12,069,500 11,168,318
FY 1993 PERSONNEL CATEGORY
APPROPRIATIONS BY CATEGORY
Administrative 7
Other 8.4% Professional 13
$1,088,310 Protective Services 217
Insurance 12.3% Technician 21
$1so5soo Skilled Craft 3
Office/Clerical 5
Retirement Service/Maintenance 1
51,051,800 0
Total 267
Wages 71.2%
$9,274,500
12
PUBLIC SAFETY
Fire
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 8,107,200 7,592,000 7,133,460
Retirement 898,800 827,000 743,548
Insurance 1,405,000 1,610,000 1,531,375
Operating Supplies and Equipment 169,000 120,200 128,729
Repair and Maintenance 138,000 120,000 119,016
Utilities 123,200 116,000 121,885
General Services 45,200 34,000 32,228
Other Operating 0 0 (61,936)
Fixed Assets 49,000 0 4,833
Capital Outlay 231,030 250,000 160,790
Total 11,166,430 10,669,200 9,913,928
Staff Services
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 229,500 227,200 225,778
Retirement 35,000 38,900 34,628
Insurance 45,500 51,700 47,873
General Services 1,500 0 893
Total 311,500 317,800 309,172
13
PUBLIC SAFETY
Animal Control
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 174,000 161,200 147,744
Retirement 27,000 27,000 21,615
Insurance 38,000 38,000 36,867
Operating Supplies and Equipment 21,900 20,000 21,090
Repair and Maintenance 12,800 12,500 9,147
Utilities 10,300 10,000 8,708
General Services 2,200 2,100 1,214
Capital Outlay 28,300 25,000 8,753
Total 314,500 295,800 255,138
Emergency Medical Services
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 763,800 504,400 425,935
Retirement 91,000 84,000 71,069
Insurance 117,000 71,600 69,588
Operating Supplies and Equipment 127,800 87,500 53,627
Repair and Maintenance 20,000 16,800 14,267
Utilities 4,300 3,300 1,432
General Services 26,700 19,100 11,798
Fixed Assets 9,600 0 2,200
Capital Outlay 67,480 0 40,164
Total 1,227,680 786,700 690,080
14
PUBLIC WORKS
The Public Works Department is responsible for the coordination of all activities related to
the City's streets, drainage system and transportation system. The Department provides
proper planning, design and maintenance of the city's major infrastructure improvements
to ensure the smooth and efficient flow of traffic. The department also directs the
operations of the Beaumont Municipal Transit System.
Engineering manages the design and construction of the city's streets, bridges, drainage
structures and other city facilities. The division reviews and approves all subdivision
construction plans, commercial site development plans, seismograph, driveway, pipeline
and street cut permits to insure compliance with the city's specifications and codes.
Engineering updates and maintains the various maps and files of all city-owned properties
and right-of-ways. Interlocal agreements for engineering and construction projects with the
Texas Department of Transportation, Drainage District No. 6 and Jefferson County are
managed through the division.
Streets and Drainage Division's principle functions are the repair and maintenance of the
city's streets, right-of-way, and drainage systems. The division organizes itself into three
functional groups as follows: Street Maintenance, which is responsible for the riding
surface of over 645 miles of street; Drainage Maintenance, which maintains approximately
20,000 catch basins and a drainage ditch system over 840 miles in length; and Right of
Way Maintenance which is responsible for medians, underpasses and triangles
encompassing 79 acres, as well as 96 miles of ditches.
Transportation is responsible for the overall management and control of traffic within the
City. There are two functional areas within this division, engineering and operations. The
engineering personnel focus on traffic design and studies, downtown parking enforcement,
the school crossing guard program, responses to citizen requests, and signal timing plan
development. The operations personnel focus on pavement marking, signal maintenance
and construction, and the fabrication, installation, and repair of traffic signs. Another
function of this division is the maintenance of freeway lighting throughout the city.
15
PUBLIC WORKS
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Engineering 1,307,000 1,224,600 1,151,475
Streets & Drainage 4,473,220 4,294,600 4,221,412
Transportation 1,472,190 1,434,300 1,331,951
Street Lighting 1,360,000 1,355,000 1,335,392
Transit 808,000 524,000 524,000
Total 9,420,410 8,832,500 8,564,230
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 3,470,100 3,345,600 3,182,233
Retirement 596,000 589,600 546,861
Insurance 1,065,000 1,065,000 1,029,104
Total Personnel 5,131,100 5,000,200 4,758,198
Operating Supplies and Equipment 220,000 210,600 229,777
Repair and Maintenance 335,900 354,500 304,572
Operating Materials 640,000 633,200 618,667
Utilities 1,416,500 1,409,600 1,392,038
General Services 377,900 357,700 297,830
Transfers out—Transit System 808,000 524,000 519,203
Fixed Assets 10,100 7,700 1,987
Capital Outlay 480,910 335,000 441,958
Total Operations 4,289,310 3,832,300 3,806,032
Total 9,420,410 8,832,500 8,564,230
FY 1993 PERSONNEL CATEGORY
APPROPRIATIONS BY CATEGORY
Administrative 4
Professional 8
Para—Professional 1
Wages 38.9% Skilled Craft 48
$3,470,100 Technician 21
Other 45.51E
$4,289,310 Office/Clerical 9
Service/Maintenance 54
' € . Total
145
.......... .....
Retirement 8.3%
$598,000
Insurance 1t3%
$1,085,000 16
PUBLIC WORKS
Engineering
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 903,000 827,500 771,420
Retirement 150,000 143,000 130,774
Insurance 167,000 167,000 162,008
Operating Supplies and Equipment 34,500 29,800 39,970
Repair and Maintenance 10,900 13,000 8,000
Utilities 4,000 3,200 3,704
General Services 29,600 27,400 12,987
Fixed Assets 4,200 1,700 0
Capital Outlay 3,800 12,000 22,612
Total 1,307,000 1,224,600 1,151,475
Streets & Drainage
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,805,100 1,744,500 1,691,089
Retirement 319,000 312,600 295,496
Insurance 693,000 693,000 669,286
Operating Supplies and Equipment 139,200 137,600 149,398
Repair and Maintenance 292,000 308,500 268,089
Operating Materials 483,000 486,200 473,998
Utilities 52,500 51,400 52,942
General Services 330,800 313,800 269,835
Fixed Assets 2,700 6,000 1,987
Capital Outlay 355,920 241,000 349,292
Total 4,473,220 4,294,600 4,221,412
17
PUBLIC WORKS
Transportation
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 762,000 773,600 719,724
Retirement 127,000 134,000 120,591
Insurance 205,000 205,000 197,810
Operating Supplies and Equipment 46,300 43,200 40,409
Repair and Maintenance 33,000 33,000 28,483
Operating Materials 157,000 147,000 144,669
General Services 17,500 16,500 15,008
Other Operating 0 0 (4,797)
Fixed Assets 3,200 0 0
Capital Outlay 121,190 82,000 70,054
Total 1,472,190 1,434,300 1,331,951
Street Lighting
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Utilities 1,360,000 1,355,000 1,335,392
Total 1,360,000 1,355,000 1,335,392
Municipal Transit
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Transfers out - Transit Fund 808,000 524,000 524,000
Total 808,000 524,000 524,000
18
HEALTH SERVICES
The Beaumont Health Department, a Texas Department of Health affiliate, offers a wide
range of public health programs to the community including the following:
Immunizations
Well Child Clinics
Early Periodic Screening, Diagnosis and Treatment
HIV/AIDS Counseling/Testing
Sexually Transmitted Disease Clinic
Tuberculosis Control
Pediatric Primary Health Care
Women, Infants and Children Program
Laboratory Services
Vital Statistics
Health Education
Administrative/Support Services
The department's Health Services encompass public health nursing, laboratory testing and
pediatric primary health care activities. In the areas of prevention, the nursing staff
provides clinical services that include child health assessments, communicable disease
control and health promotion - disease prevention activities. Dental services for eligible
adults are offered through a private dentist by the Health Department. Through extensive
health education programs, the department works to promote early intervention involving
teens and adults.
A federally funded program for Women, Infants and Children (WIC), provides vouchers for
supplemental foods as well as nutrition education to qualified recipients.
The Vital Statistics staff is responsible for validating and maintaining certified birth and
death certificates. Via an on-line system with the Texas Department of Vital Statistics, the
department is able to provide these records for persons born anywhere in the state after
1942.
The Administrative and Support Services work with the divisions to compliment the
preventive and primary health care programs.
19
HEALTH SERVICES
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Administrative Services 794,700 739,170 729,243
Clinical Services 723,400 630,530 656,856
Women, Infants and Children 352,800 301,800 283,669
Total 1,870,900 1,671,500 1,669,768
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,073,100 1,009,000 942,912
Retirement 185,300 176,800 160,183
Insurance 219,000 210,900 200,150
Total Personnel 1,477,400 1,396,700 1,303,245
Operating Supplies and Equipment 81,600 62,900 57,634
Repair and Maintenance 7,900 8,000 19,215
Utilities 50,700 35,100 39,328
General Services 247,900 168,800 222,075
Separation Pay 0 0 4,510
Fixed Assets 4,100 0 7,495
Capital Outlay 1,300 0 16,266
Total Operations 393,500 274,800 366,523
Total 1,870,900 1,671,500 1,669,768
FY 1993
APPROPRIATIONS BY CATEGORY PERSONNEL CATEGORY
Administrative 1
other 21.0% Professional 17
1393,500 Technician 6
Office/Clerical 16
Service/Maintenance 1
' Insurance 11.7% Total 41
Wages 57.4% $219,000
$1,073,100
Retirement 9.9%
$188,300
20
HEALTH SERVICES
Administrative Services
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 509,600 482,940 457,360
Retirement 87,000 84,900 77,507
Insurance 101,000 99,540 96,038
Operating Supplies and Equipment 20,300 16,710 17,867
Repair and Maintenance 3,500 3,250 6,006
Utilities 20,200 17,120 21,118
General Services 47,700 34,710 45,852
Fixed Assets 4,100 0 7,495
Capital Outlay 1,300 0 0
Total 794,700 739,170 729,243
Clinical Services
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 335,000 321,960 304,907
Retirement 61,000 56,600 51,672
Insurance 71,000 66,360 64,025
Operating Supplies and Equipment 52,300 37,190 39,767
Repair and Maintenance 3,500 3,250 6,005
Utilities 17,100 14,580 17,989
General Services 183,500 130,590 172,491
Total 723,400 630,530 656,856
21
HEALTH SERVICES
Women, Infants and Children
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 228,500 204,100 180,645
Retirement 37,300 35,300 31,004
Insurance 47,000 45,000 40,087
Operating Supplies and Equipment 9,000 9,000 7,204
Repair and Maintenance 900 1,500 221
Utilities 13,400 3,400 3,732
General Services 16,700 3,500 4,510
Separation Pay 0 0 16,266
Total 352,800 301,800 283,669
22
COMMUNITY SERVICES
The Community Services Department provides leisure, entertainment and information
activities for the citizens of Beaumont. It includes the Beaumont Public Library System and
the Convention Facilities Division. The department is also responsible for special events
in relationship with our Sister Cities, Beppu, Japan and Tartu, Esontia, and for operation
of the cable television channel which is received over Channel 31 .
The Beaumont Public Library System includes the Beaumont Public Library, the R. C. Miller
Memorial Branch Library, the Spindletop Branch Library, and the Tyrrell Historical Library.
The system makes available educational, cultural, and recreational resources including
books, periodicals, reference files, framed prints, sculpture, sewing patterns, films, records,
cassettes, video tapes, compact discs, and other materials. The circulation function has
been updated to include use of the Houston Area Library Automated Network (HALAN) in
all of the circulating libraries. This procedure enables patrons to request books from other
libraries that are not available in Beaumont. Various programs that are offered by the
libraries include a literacy program for adults, special exhibits, programs in celebration of
such observances as Black History Month, and a Summer Reading Program for children.
The Tyrrell Historical Library is a research library and archives for genealogy and for Texas
history, particularly for Southeast Texas.
The Convention Facilities Division directs activities at the Beaumont Civic Center, the Julie
Rogers Theater of Performing Arts, the Jefferson Theater, the Harvest Club and the
Fairpark Coliseum. These range from concerts by top country stars and wrestling to
inspirational gospel and symphony performances. The public facilities operated by this
division are of variable sizes accommodating crowd capacities of up to 6500. Exhibit space
of up to 35,000 square feet is available in the Civic Center to accommodate a formal
seated banquet for up to 1800 people or 200 exhibit booths. Newly renovated meeting
rooms have a seating capacity of 400. Events are coordinated by this division at such
outdoor facilities as the Southeast Texas Fairgrounds and Riverfront Park. These events
range from spectacular community events such as the annual Fourth of July celebration to
rodeos and horse shows or motor sports. The Convention Facilities Division has worked
aggressively to bring major entertainment events with many sold-out attractions.
Traditional events include the Symphony of the Trees, graduations from area schools, craft
shows, the Neches River Festival and the Taste of the Triangle.
23
COMMUNITY SERVICES
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Library System 1,570,770 1,479,300 1,378,379
Convention Facilities 718,300 615,550 629,615
Total 2,289,070 2,094,850 2,007,994
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,185,000 1,097,100 1,131,668
Retirement 191,000 187,300 174,965
Insurance 245,000 245,000 231,771
Total Personnel 1,621,000 1,529,400 1,538,404
Operating Supplies and Equipment 118,000 77,400 100,713
Repair and Maintenance 10,000 8,500 12,376
Operating Materials 220,000 200,000 138,393
Utilities 206,700 201,000 186,978
General Services 75,800 78,550 31,130
Fixed Assets 2,900 0 0
Capital Outlay 34,670 0 0
Total Operations 668,070 565,450 469,590
Total 2,289,070 2,094,850 2,007,994
FY 1993
APPROPRIATIONS BY CATEGORY PERSONNEL CATEGORY
Administrative 2
Wages 51.8%
Professional 11
$1185,000 Para-Professional 16
Office/Clerical 6
Service/Maintenance 9
Other 29.2%
$668,070
Total 44
Retirement 8.3% Insurance 10.7%
$191,000 $245,000
24
COMMUNITY SERVICES
Library System
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 763,000 728,000 705,716
Retirement 132,000 130,000 121,532
Insurance 167,000 167,000 161,588
Operating Supplies and Equipment 34,400 28,800 27,583
Repair and Maintenance 10,000 8,500 12,376
Operating Materials 200,000 180,000 138,393
Utilities 206,700 201,000 186,978
General Services 50,000 36,000 24,213
Fixed Assets 2,900 0 0
Capital Outlay 4,770 0 0
Total 1,570,770 1,479,300 1,378,379
Convention Facilities A
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 422,000 369,100 425,952
Retirement 59,000 57,300 53,433
Insurance 78,000 78,000 70,183
Operating Supplies and Equipment 83,600 48,600 73,130
Operating Materials 20,000 20,000 0
General Services 25,800 42,550 6,917
Capital Outlay 29,900 0 0
Total 718,300 615,550 629,615
25
� c
PARKS & RECREATION DEPARTMENT
The Parks and Recreation Department ensures that leisure oriented facilities and programs
are developed and conducted throughout the community. The department oversees the
operation and maintenance of all park land and facilities including pools, playgrounds,
community centers and athletic fields.
The Parks Division is responsible for 30 tracts of property encompassing over 960 acres.
Maintenance includes grounds, equipment, tree and plant material and litter and debris
removal.
Area parks are continually reviewed for redevelopment to meet the growing needs of the
community. In FY 1992 over $1 .1 million was allocated for park improvements.
Improvements include fencing, sidewalks, lighting, drainage, picnic shelters, covered hard
service areas, creative playgrounds, nature/equestrian trails, sport path, pier and
observation tower.
The development of Halbouty and Lefler parks will highlight park improvement in FY 1993
with the addition of two creative playgrounds with shelters, sport path, and a multi-purpose
hard surface area among other improvements.
The Recreation Division promotes athletic and team activities for all ages utilizing the park
facilities and community centers. The Athletic Complex provides nine softball field for the
spring and fall league seasons coordinated by this division. Approximately 200 teams
participate annually with over 50,000 players registered during both seasons. Eight tennis
courts in the complex provide facilities for area tennis buffs as well as 25 other courts in
smaller parks. The Henry Homberg Golf Course, located in Tyrrell Park, is another
important recreation attraction, providing service to golfers with a top rated 18 hole course.
The Recreation Division also operates the Best Years Center, offering over 50 activities
specifically designed for senior citizens. Billiards, dominos, bridge, special holiday events
as well as fitness and health activities are just a few things provided to keep the seniors
active in the community. The entertainment they provide with performances by the Happy
Steppers Dance group and The Bar-B-Square square dancers is just one way the community
sees a return on the investment in its senior citizens.
An ever growing need to keep children and teenagers "off the streets" has prompted the
Recreation Division to provide many coordinated activities in most area parks. The summer
food service program, provided through the Department of Agriculture increased
significantly in FY 92 serving over 29,000 meals to kids at several park locations. From
athletic activities such as bask#tball, track, dancing and exercise to entertainment activities
such as Sunday in the Park, Concerts in the Park and the increased summer youth
programs, the recreational needs of the community are being met with an unconditional
commitment to the future.
27
PARKS & RECREATION
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Parks 1,981,700 1,518,400 1,443,537
Recreation 659,900 649,000 571,274
Total 2,641,600 2,167,400 2,014,811
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,171,700 996,400 927,644
Retirement 181,400 151,200 133,933
Insurance 284,000 224,000 216,862
Total Personnel 1,637,100 1,371,600 1,278,439
Operating Supplies and Equipment 124,000 117,600 91,321
Repair and Maintenance 108,000 105,000 94,128
Operating Materials 40,000 37,000 27,478
Utilities 271,600 256,000 242,931
General Services 331,800 227,000 202,328
Other Operating 13,200 13,200 8,021
Fixed Assets 12,400 0 0
Capital Outlay 103,500 40,000 70,165
Total Operations 1,004,500 795,800 736,372
Total 2,641,600 2,167,400 2,014,811
FY 1993
APPROPRIATIONS BY CATEGORY PERSONNEL CATEGORY
Administrative 2
Professional 3
Other 38.09E Skilled Craft 13
Wages 44.39E $1,004,500 Office/Clerical 2
$1,171,700 Service/Maintenance 28
Total 48
Insurance 10.8%
Retirement 6.99E $284,000
$181,400
28
PARKS & RECREATION
Parks
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 762,400 590,800 555,256
Retirement 130,400 101,000 95,974
Insurance 234,000 174,000 168,676
Operating Supplies and Equipment 93,400 87,400 66,812
Repair and Maintenance 103,000 100,000 90,417
Operating Materials 40,000 37,000 27,478
Utilities 223,500 207,000 199,336
General Services 285,300 181,200 171,643
Fixed Assets 8,400 0 0
Capital Outlay 101,300 40,000 67,945
Total 1,981,700 1,518,400 1,443,537
Recreation
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 409,300 405,600 372,388
Retirement 51,000 50,200 37,959
Insurance 50,000 50,000 48,186
Operating Supplies and Equipment 30,600 30,200 24,509
Repair and Maintenance 5,000 5,000 3,711
Utilities 48,100 49,000 43,595
General Services 46,500 45,800 30,685
Other Operating 13,200 13,200 8,021
Fixed Assets 4,000 0 0
Capital Outlay 2,200 0 2,220
Total 659,900 649,000 571,274
29
� BEAUMONT, TEXAS c
FINANCE DEPARTMENT
The Finance Department is comprised of three divisions, Administration, Accounting and
Cash Management.
Administration has oversight responsibilities for all functions of the divisions. Particular
emphasis is placed on debt management including issuance of bonds, the Comprehensive
Annual Financial Report (CAFR) and the Annual Operating Budget.
Functions of the Accounting Division include payroll, accounts payable and the general
accounting for all City funds. The major responsibility for th;: preparations of the CAFR
rests with this division. The staff works with the Council appointed independent auditors
to ensure that a quality report is issued. For six consecutive years the City of Beaumont
has been awarded the Government Finance Officers Association Certificate of Achievement
in Financial Reporting for its CAFR.
The Cash Management Division of Finance is primarily responsible for the cashier function,
billing and collection of City receivables, management of City's debt, cash funds, and
investment portfolio. The division interacts with various departments by providing billing
and collection services for weed, litter and demolition charges; alarm fees; city damages;
alcoholic beverage licenses; landfill disposal fees; emergency medical service fees; small
business loans; rehabilitation housing loans; and other miscellaneous fees. The central
cashier serves walk in customers paying these types of fees along with water bills and
telephone bills, handles mail payments and receives funds from all outlying departments.
Cash Management serves as liaison with the City's bank depository, making all deposits,
wire transfers and closely monitoring cash balances each day. The division is also
responsible for establishing banking contracts, coordinating new bond issues and industrial
district contracts.
31
FINANCE
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Administration 203,200 178,800 320,812
Accounting 331,600 372,100 349,888
Cash Management 426,200 407,000 374,842
Total 961,000 957,900 1,045,542
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 569,800 567,900 659,923
Retirement 103,700 102,400 118,358
Insurance 114,000 124,000 127,514
Total Personnel 787,500 794,300 905,795
Operating Supplies and Equipment 50,300 40,500 35,066
Repair and Maintenance 4,000 4,800 836
Utilities 4,400
3,600 2,392
General Services 110,800 114,700 96,963
Fixed Assets 4,000 0 4,490
Total Operations 173,500 163,600 139,747
Total 961,000 957,900 1,045,542
FY 1993
APPROPRIATIONS BY CATEGORY
PERSONNEL CATEGORY
Other 18.0% Administrative 3
$173,500
Professional 6
Office/Clerical 14
Insurance 11.9
$114,000 Total
23
Wages 59.3%
$569,800
Retirement 10.8%
$103,700
32
FINANCE
Administration
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 122,000 101,900 230,260
Retirement 21,700 18,400 39,685
Insurance 16,000 16,000 20,514
Operating Supplies and Equipment 8,800 9,700 8,261
Repair and Maintenance 500 500 0
Utilities 1,200 1,000 1,111
General Services 29,000 31,300 20,981
Fixed Assets 4,000 0 0
Total 203,200 178,800 320,812
Accounting
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 219,100 248,000 231,451
Retirement 40,000 45,000 42,855
Insurance 47,000 57,000 56,200
Operating Supplies and Equipment 18,000 14,800 14,169
Repair and Maintenance 1,500 1,700 0
Utilities 1,200 1,100 710
General Services 4,800 4,500 3,008
Fixed Assets 0 0 1,495
Total 331,600 372,100 349,888
33
FINANCE
Cash Management
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 228,700 218,000 198,212
Retirement 42,000 39,000 35,818
Insurance 51,000 51,000 50,800
Operating Supplies and Equipment 23,500 16,000 12,636
Repair and Maintenance 2,000 2,600 836
Utilities 2,000 1,500 571
General Services 77,000 78,900 72,974
Fixed Assets 0 0 2,995
Total 426,200 407,000 374,842
34
ADMINISTRATIVE SERVICES
The Administrative Services Department consists of Employee Relations, Management
Information Systems, Planning and Community Development.
Employee Relations functions as a staff support service to other City departments, This
office is responsible for obtaining qualified applicants and employees to fill various job
vacancies and administering the City's employee benefits program.
Management Information Systems division is responsible for accurately collecting,
processing, distributing, and safeguarding the City's computerized informational data. The
microcomputer area of the division provides necessary training and support for over two
hundred personal computers used throughout the City. The City's IBM AS/400 Computer
System is maintained by the division, providing support to over three hundred users
citywide.
The Community Development Division plans and directs Community Development Block
Grant funded activities, the Housing Services program and also promotes economic
development activities for the City of Beaumont. Housing programs include Affordable
Housing, Homeowner Rehabilitation, Urban Homesteading, Innovative Housing and
Clearance and Demolition. Economic Development programs includes the Enterprize Zone,
Tax Abatement and the Small Business Revolving Loan Fund.
35
ADMINISTRATIVE SERVICES
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Administration 181,500 185,100 0
Employee Relations 541,800 431,400 404,483
Community Development 154,200 114,000 109,762
Planning 353,600 332,800 314,429
Management Information Systems 719,700 542,600 470,746
Total 1,950,800 1,605,900 1,299,420
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,126,100 999,550 824,120
Retirement 194,700 179,150 145,832
Insurance 193,000 172,000 160,742
Total Personnel 1,513,800 1,350,700 1,130,694
Operating Supplies and Equipment 97,400 86,500 73,598
Repair and Maintenance 51,700 38,700 8,752
Utilities 4,300 3,500 3,856
General Services 152,200 123,100 60,428
Fixed Assets 41,200 3,400 22,092
Capital Outlay 90,200 0 0
Total Operations 437,000 255,200 168,726
Total 1,950,800 1,605,900 1,299,420
FY 1993 PERSONNEL CATEGORY
APPROPRIATIONS BY CATEGORY
Administrative 5
Professional 13
other 22.4% Technician 9
$437,000 Office/Clerical 10
Total 37
Wages 57.7% Insurance 9.9
$1126,100 $193,000
Retirement 10.0%
$194,700
36
ADMINISTRATIVE SERVICES
Administration
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 134,000 134,800 0
Retirement 22,000 24,000 0
Insurance 16,000 16,000 0
Operating Supplies and Equipment 2,000 2,000 0
General Services 7,500 4,900 0
Fixed Assets 0 3,400 0
Total 181,500 185,100 0
Employee Relations
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 333,400 251,900 242,212
Retirement 59,600 45,500 42,228
Insurance 68,000 52,500 50,306
Operating Supplies and Equipment 21,500 21,800 17,714
Repair and Maintenance 800 500 1,800
Utilities 2,200 1,700 1,260
General Services 56,300 57,500 26,871
Fixed Assets 0 0 22,092
Total 541,800 431,400 404,483
37
ADMINISTRATIVE SERVICES
Community Development
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 108,600 82,900 75,117
Retirement 19,100 15,000 15,261
Insurance 16,000 5,500 15,410
Operating Supplies and Equipment 2,000 1,600 694
Utilities 500 0 0
General Services 8,000 9,000 3,280
Total 154,200 114,000 109,762
Planning
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 243,400 226,200 211,497
Retirement 40,000 40,300 36,371
Insurance 41,000 41,000 39,674
Operating Supplies and Equipment 17,100 15,000 14,248
Repair and Maintenance 900 500 909
Utilities 600 800 1,454
General Services 10,600 9,000 10,276
Total 353,600 332,800 314,429
38
ADMINISTRATIVE SERVICES
Management Information Systems
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 306,700 303,750 295,294
Retirement 54,000 54,350 51,972
Insurance 52,000 57,000 55,352
Operating Supplies and Equipment 54,800 46,100 40,942
Repair and Maintenance 50,000 37,700 6,043
Utilities 1,000 1,000 1,142
General Services 69,800 42,700 20,001
Fixed Assets 41,200 0 0
Capital Outlay 90,200 0 0
Total 719,700 542,600 470,746
39
� BEAUMONT. TEXAS c
CENTRAL SERVICES
The Central Services Department is comprised of the Purchasing, Building Services, Fleet
Management, Building Codes, Environmental Health and Airport Divisions. The department
was established in 1990 to centralize those divisions which provide services to City
departments.
The Purchasing Division provides diverse support services including procurement of all
commodities and services, contract administration, acquisition and management of City
leases and property, and the City's mail distribution service. The staff of this division is
responsible for insuring that the City complies with all State bidding laws in addition to
soliciting as many bids as possible to receive the lowest price available. This division also
conducts auction sales for disposal of surplus goods and property, as well as items
confiscated by the Police Department.
Building Services Division directs activities associated with Building Maintenance and
Communications. Building Maintenance is responsible for structural maintenance and repair
of the City's buildings, including the electrical, heating, air conditioning, roofing and
mechanical systems. The division provides custodial and cleaning services that enhance
the general appearance of the facilities. The development of specifications, plan review and
construction management for new facilities are directed by this division. Communications
includes the maintenance of the City's communication network consisting of radios, paging
system and an internal telephone system.
The Fleet Management Division provides primary maintenance support for all City owned
vehicles and equipment, except for Fire and EMS which have their own maintenance staffs.
The division provides automated fueling and staffed pacts and repair facilities for the user
departments. The City Fleet is comprised of almost 700 units with an original purchase
price of over $17,000,000. Departmental equipment requests are evaluated and
specifications for procurement are developed as part of the division's activities.
The Building Codes Division ensures building standards for private dwellings, as well as
commercial structures. This is accomplished through the enforcement of building,
electrical, plumbing, mechanical and minimum housing codes. Standards are enforced
through permit procedures and on-site inspections of work in progress and completed.
Blueprints and site plans are reviewed for compliance prior to the issuance of permits,
which must be displayed at the construction site. In addition to all applicable building
permits, the division also reviews and permits oil and gas well applications.
The Environmental Health Division coordinates the licensing and inspection of food
establishments as well as the abatement programs for weeds, litter and junk motor
vehicles. This division is also responsible for enforcement of all environmental health codes
in addition to providing training and certification for food managers. The abatement of
dilapidated structures is also managed by this division.
Currently, the airport facilities are leased to a fixed base operator. The FBO is also
responsible for the grounds maintenance and custodial services at the airport.
41
CENTRAL SERVICES
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
Building Codes 510,600 563,800 575,722
Building Services 1,589,780 1,546,400 1,454,961
Environmental Health 756,615 660,600 626,358
Purchasing 453,000 446,730 436,748
Communications 503,300 483,900 478,655
Total 3,813,295 3,701,430 3,572,444
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,906,100 1,876,980 1,811,927
Retirement 330,000 329,100 312,373
Insurance 464,000 479,000 462,470
Total Personnel 2,700,100 2,685,080 2,586,770
Operating Supplies and Equipment 147,300 131,600 155,679
Repair and Maintenance 266,900 204,400 226,284
Operating Materials 95,000 88,000 86,763
Utilities 364,800 351,000 346,177
General Services 181,900 161,350 144,137
Other Operating 0 0 (181)
Fixed Assets 17,000 20,000 5,278
Capital Outlay 40,295 60,000 21,537
Total Operations 1,113,195 1,016,350 985,674
Total 3,813,295 3,701,430 3,572,444
FY 1993 PERSONNEL CATEGORY
APPROPRIATIONS BY CATEGORY
Administrative 4
Professional 11
Other 29.1% Technician 17
$1,113,195 Skilled Craft 13
Office/Clerical 16
Wages 50.0% Service/Maintenance 10
.................................
$1,906,900
Total 71
Insurance 12.2%
$464,000
Retirement 8.7%
$330,000 42
CENTRAL SERVICES
Building Codes
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 336,800 365,900 379,496
Retirement 57,000 64,100 64,935
Insurance 90,000 105,000 101,494
Operating Supplies and Equipment 11,000 11,400 12,085
Repair and Maintenance 500 500 211
Utilities 8,000 9,600 6,845
General Services 7,300 7,300 10,656
Total 510,600 563,800 575,722
Building Services
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 722,900 710,700 655,968
Retirement 123,000 122,500 111,998
Insurance 192,000 192,000 185,655
Operating Supplies and Equipment 38,200 35,800 39,538
Repair and Maintenance 226,000 194,000 214,800
Operating Materials 95,000 88,000 86,763
Utilities 148,400 143,200 133,416
General Services 13,400 10,200 8,663
Fixed Assets 6,400 20,000 5,278
Capital Outlay 24,480 30,000 12,882
Total 1,589,780 1,546,400 1,454,961
43
CENTRAL SERVICES
Environmental Health
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 412,600 358,200 351,872
Retirement 73,000 64,500 60,356
Insurance 95,000 85,000 82,007
Operating Supplies and Equipment 45,900 39,200 34,915
Repair and Maintenance 5,500 4,700 2,316
Utilities 1,000 800 226
General Services 121,800 108,200 88,252
Capital Outlay 1,815 0 6,414
Total 756,615 660,600 626,358
Purchasing
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 293,400 298,680 287,484
Retirement 51,000 52,000 50,646
Insurance 53,000 63,000 60,589
Operating Supplies and Equipment 22,000 20,300 23,695
Repair and Maintenance 3,900 2,700 3,451
Utilities 2,400 2,400 1,652
General Services 9,400 7,650 7,171
Other Operating 0 0 (181)
Fixed Assets 10,600 0 0
Capital Outlay 7,300 0 2,241
Total 453,000 4464730 436,748
44
CENTRAL SERVICES
Communications
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 140,400 143,500 137,107
Retirement 26,000 26,000 24,438
Insurance 34,000 34,000 32,725
Operating Supplies and Equipment 30,200 24,900 45,446
Repair and Maintenance 31,000 2,500 5,506
Utilities 205,000 195,000 204,038
General Services 30,000 28,000 29,395
Capital Outlay 6,700 30,000 0
Total 503,300 483,900 478,655
45
� c
GENERAL GOVERNMENT
The General Government group includes the City Council, the Offices of the City Manager,
City Attorney and City Clerk.
The Mayor and City Council members are the elected representatives of the City. They are
charged with the formulation of public policy and are responsible for appointing the City
Manager, City Attorney, City Clerk and Chief Magistrate. The City Manager's office
implements Council directives and policies, administers the fiscal affairs, manages city
operations and coordinates the public relations and communication activities.
The City Attorney and staff provide legal counsel and representation for the City Council,
City Manager, Planning and Zoning Commission and other appointed boards and
commissions, City administrators and all City departments. Services provided include
preparations and review of ordinances, resolutions, contracts, deeds, liens and other legal
documents. Formal and informal opinions are given on questions of law pertaining to City
operations. The Legal Department is responsible for prosecuting cases in Municipal Court
and representing the City in eminent domain proceedings, damage suits, injunction suits,
injury claims, arbitration and other litigations. Representation is also provided in hearings
conducted by federal and state agencies. The department furnishes a variety of legal
services relating to code enforcement, zoning and land use regulations, traffic and parking
control, utility rates, railroads, bond sales and other matters requiring legislative action or
involving interpretation and application of law. Additionally, the department is actively
involved in claims administration under the City's self funded program for general liability
and fleet liability.
The City Clerk's office consists of the divisions of City Clerk and Municipal Clerk. The City
Clerk's office is custodian of the City's official records, including ordinances, resolutions,
deeds, contracts, leases, easements, annexation proceedings, petitions and minutes of City
Council and other official bodies; processes bid advertisements and other notices for
publication; receives competitive bids and records minutes of the official bid opening
sessions. The Municipal Court provides the City of Beaumont with control over the
enforcement of certain misdemeanor criminal laws within its boundaries. The Court
maintains records of all traffic and misdemeanor complaints and convictions, processes
payment of fines, prepares documents and schedules trials, notifies witnesses and
attorneys of court dates, processes overdue notices of outstanding fines and collects data
for reporting purposes. The office also processes warrants issued for non-payment of
outstanding fines.
47
GENERAL GOVERNMENT
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
DIVISIONS BUDGET ESTIMATE ACTUAL
City Council 297,200 289,900 284,781
City Manager 430,000 386,500 355,117
Legal 474,400 419,600 391,573
City Clerk 208,800 190,500 187,302
Municipal Court 604,000 591,500 576,789
Special Purpose 1,012,500 1,069,200 890,982
Total 3,026,900 2,947,200 2,686,544
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,130,900 1,095,000 1,046,587
Retirement 187,500 194,300 172,344
Insurance 182,100 177,100 168,927
Total Personnel 1,500,500 1,466,400 1,387,858
Operating Supplies and Equipment 47,000 33,600 30,573
Repair and Maintenance 8,900 9,000 5,872
Utilities 5,200 4,400 4,885
General Services 435,800 421,100 420,615
Other Operating 687,500 568,500 504,792
Separation Pay 0 0 266,207
Fixed Assets 17,000 0 1,695
Transfers 325,000 444,200 64,047
Total Operations 1,526,400 1,480,800 1,298,686
Total 3,026,900 2,947,200 2,686,544
FY 1993
APPROPRIATIONS BY CATEGORY
Wages 37.4% PERSONNEL CATEGORY
$1,130,900
Administrative 6
Professional 7
Office/Clerical 22
Retirement 6.2% Total 35
$187,500
Insurance 6.0% Other 50.4%
$182,100 $1,526,400
48
GENERAL GOVERNMENT
City Council
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 56,000 56,000 55,718
Retirement 4,300 4,300 1,434
Insurance 300 300 286
Operating Supplies and Equipment 5,500 4,500 5,077
Utilities 1,600 800 1,369
General Services 229,500 224,000 220,897
Total 297,200 289,900 284,781
City Manager
APPROPRIATIONS CATEGORY FY 1993 FY 1992 FY 1991 BUDGET ESTIMATE ACTUAL
Wages 259,300 275,400 260,670
Retirement 41,700 50,000 42,965
Insurance 37,000 37,000 34,665
Operating Supplies and Equipment 13,800 7,300 4,596
Repair and Maintenance 1,400 1,600 30
Utilities 1,000 700 559
General Services 63,000 14,500 11,632
Fixed Assets 12,800 0 0
Total 430,000 386,500 355,117
49
GENERAL GOVERNMENT
Legal
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 331,100 298,300
Retirement 278,241
55,800 54,000 47,285
Insurance 42,000 37,000
Operating Supplies and Equipment 9,300 35,260
4,100 4,246
Repair and Maintenance 500 400
Utilities 204
1,000 700 2122
General Services 30,500 25,100
Fixed Assets 24,,215
4,200 0 0
Total 474,400 419,600
391,573
City Clerk
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 97,000 85,100
Retirement 80,876
17,200 16,000 14,317
Insurance 15,800 15,800
Operating Supplies and Equipment 1
6,400 5,700 3,394
Repair and Maintenance 3,000 3,000
Utilities 2,047
400 400 177
General Services 69,000 64,500
Other Operating 74,400
Fixed Assets 0 0 (4,436)0 0
1,695
Total 208,800 190,500
187,302
50
GENERAL GOVERNMENT
Municipal Court
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 387,500 380,200 371,082
Retirement 68,500 70,000 66,343
Insurance 87,000 87,000 83,884
Operating Supplies and Equipment 12,000 12,000 13,260
Repair and Maintenance 4,000 4,000 3,591
Utilities 1,200 1,800 658
General Services 43,800 36,500 37,971
Total 604,000 591,500 576,789
Special Purpose
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Separation Pay 0 0 266,207
General Services
Fire and Extended Coverage 0 56,500 51,500
Other Operating
General Wage Increase 230,000 0 0
Jefferson County Appraisal District 200,000 200,000 170,738
Art Museum of Southeast Texas 165,000 180,000 150,000
Texas Energy Museum 0 96,000 96,000
SET, Inc. 17,500 17,500 17,490
BUILD, Inc. 25,000 25,000 25,000
Economic Development Council 50,000 50,000 50,000
Transfers out
Debt Service 0 0 64,047
Capital Reserve - Critical Building 213,200 337,000 0
Fleet Management 111,800 107,200 0
Total 1,012,500 1,069,200 890,982
51
� H EAUMO NT, TEXAS C
o
-- m
cm
cn
- ,rn
C-)
m
DEBT SERVICE FUND
NARRATIVE
The Debt Service Fund is a legally restricted fund utilized to account for revenues
recognized to liquidate the debt service requirements for the City's general obligation
debt. This revenue is primarily earned through dedicated property tax revenue.
Revenues for the Debt Service Fund are proposed to increase $1 .2M or 15% over
those received in fiscal year 1992. This proposed increase results from two sources.
First, the City experienced a 4% increase in the property tax value base according to
the Jefferson County Tax Appraisal District. This increase will provide an additional
$275,000 in property tax revenue. Secondly, a three cent increase in the tax rate
dedicated to the Debt Service Fund is proposed. This three cent increase is required
to adequately service the existing general obligation debt including the most recent
bonds issued during fiscal year 1992 for the Street and Drainage Capital Projects.
With this increase, 27 cents or 43% of the tax rate will be dedicated to service debt
and provide an additional $876,000 in tax revenue.
53
DEBT SERVICE FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 3,363,115 3,525,115 3,440,490
REVENUES
Property taxes 8,127,000 6,976,000 6,042,525
Interest earnings 250,000 200,000 1,113,502
Miscellaneous revenue 20,000 21,000 26,750
Transfers in
Tax Increment Financing Fund 40,000 40,000 49,314
Street Maintenance Fund 750,000 750,000 412,040
HUD Section 108 Loan Fund 75,000 75,000 75,235
Total revenues 9,262,000 8,062,000 7,719,366
EXPENDITURES
Bond principal 4,145,000 3,695,000 3,195,000
Bond interest 4,749,000 4,503,000 4,427,831
Bank service charge 26,000 26,000 11,910
Total expenditures 8,920,000 8,224,000 7,634,741
ENDING BALANCE 3,705,115 3,363,115 3,525,115
DEBT SERVICE FUND
Millions
9.0
8.1
8.0
7.0
7.0 6.4
6.0
6.2 6.2
6.0
$6.2 $0.2 $0.21: $0.22 $,0.22 $0.23
5.0
1993 1992 1991 1990 1989 1988
Fiscal Year
Tax Revenue
54
DEBT SERVICE FUND
SCHEDULE OF CURRENT DEBT SERVICE REQUIREMENTS
BALANCE FISCAL YEAR 1993 BALANCE
OUTSTANDING OUTSTANDING
ISSUE 10/01/92 PRINCIPAL INTEREST TOTAL 09/30/93
DEBT SERVICE FUND
1985 Street and Drainage Improv. Bonds 6,050,000 1,875,000 494,438 2,369,438 4,175,000
1985 Certificates of Obligation (1) 510,000 20,000 45,398 65,398 490,000
1987 Refunding Bonds 49,851,091 1,350,000 2,877,230 4,227,230 48,501,091
1988 U.S. Government Guaranteed Note 820,000 0 75,235 75,235 820,000
1988 Certificates of Participation 95,000 95,000 6,698 101,698 0
1989 Master Sublease Purchase Agreement 775,000 85,000 58,600 143,600 690,000
1990 Certificates of Obligation 4,590,000 445,000 302,575 747,575 4,145,000
1992 Public Improvement Bonds 13,300,000 275,000 888,281 1,163,281 13,025,000
TOTAL DEBT SERVICE FUND 75,991,091 4,145,000 4,748,455 8,893,455 71,846,091
(1)The 1985 Certificates of Obligation are being funded by revenues from landfill operations,
water operations and property taxes.
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WATER UTILITIES FUND
NARRATIVE
The Water Utilities Department is organized into six operating divisions;
Administration/Engineering, Customer Service, Water Distribution, Sewer Collection, and
Wastewater Treatment.
The department's six divisions are responsible for providing an adequate supply of high quality
potable water for domestic and industrial uses and fire protection; collection and treatment
of wastewater for the protection of public health and the environment; maintenance and
construction of water and sewer services; planning of facilities to meet present and future
needs, and policies and procedures to insure quality construction and proper usage of
facilities.
During fiscal year 1993, major emphasis will be placed on the completion of the wastewater
treatment plant renovation and the start up of the new constructed Wetland Treatment
System. Construction is also scheduled to start on the extension of water/sewer utilities to
the proposed Federal Prison site.
Relocation of numerous water/sewer lines to allow for drainage, street, and highway
construction will comprise a significant amount of the department's workload.
Water and sewer improvement for the prison facilities will be financed with revenue generated
from the sale of services to the two agencies. The City's $20M participation in the Texas
Water Development Board's low interest program is partially financing the EPA's required
improvements to the existing Wastewater Treatment system.
During FY 1993 major emphasis will continue to be placed on improvements to the
wastewater treatment plant, the sewage collection system and the extension of both utilities
to the prison facility sites.
Operating revenues, primarily charges for services for water and sewer usage, are based on
water consumption at various rates depending on type and location of customer. Revenues
from providing these services are expected to increase $1 .6M or 11 %. This increase results
primarily from a proposed 5% increase in utility rates coupled with growth in consumption
Increased rates are necessary in order to maintain adequate revenues as well as service
existing water and sewer revenue debt.
Expenses excluding debt service requirements, are projected to decrease $348,400 or 3%
under those estimated for fiscal year 1992.
57
WATER UTILITIES FUND
SUMMARY OF REVENUES AND EXPENSES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 1,264,479 2,068,179 1,025,949
REVENUES
Charges for services 16,527,500 14,934,300 14,768,554
Fines and forfeits 11,400 11,300 9,810
Interest earnings 325,000 350,000 417,975
Miscellaneous revenue 3,000 3,800 18,237
Reimbursements 27,000 27,000 0
Total revenues 16,893,900 15,326,400 15,214,576
EXPENSES
Administration 569,000 511,000 412,037
Customer Service 1,161,800 1,181,300 1,122,273
Distribution 1,917,400 1,716,400 1,495,303
Production 1,808,700 1,674,600 1,771,616
Sewer Maintenance 2,018,200 2,170,700 1,826,352
Water Reclamation 1,589,700 1,437,600 1,167,819
Non—Operating 3,690,900 4,412,500 3,489,010
Debt Service 3,652,000 3,026,000 2,887,936
Total expenses 16,407,700 16,130,100 14,172,346
ENDING BALANCE 1,750,679 1,264,479 2,068,179
58
WATER UTILTIES FUND
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 3,792,800 3,617,400 3,301,640
Retirement 640,600 637,300 596,841
Insurance 961,000 965,600 913,679
Separation Pay 40,000 25,000 49,406
Total Personnel 5,434,400 5,245,300 4,861,566
Operating Supplies and Equipment 428,100 430,800 418,554
Repair and Maintenance 234,400 184,100 204,582
Operating Materials 799,000 719,200 727,792
Utilities 1,224,100 1,075,000 1,164,136
General Services 263,600 260,100 273,001
Fixed Assets 139,600 136,500 641
Fleet Assets 426,900 491,700 0
Capital Outlay 114,700 149,000 145,128
Total Operations 3,630,400 3,446,400 2,933,834
Other Non—operating 3,690,900 4,412,500 3,489,010
Debt Service 3,652,000 3,026,000 2,887,936
Total Non—operating 7,342,900 7,438,500 6,376,946
Total 16,407.700 16.130,200 14,172.346
FY 1993 PERSONNEL CATEGORY
APPROPRIATIONS BY CATEGORY
Administrative 6
Professional 3
Other Non-Oper 22.4% Operations 22.1% Technician 7
$3,690,900 $3,630,400 Skilled Craft 41
Office/Clerical 18
Service/Maintenance 82
Insurance 5.9%
$961,000 157
Retirement 3.9%
Debt Service 22.3% $640,600
$3,652,000
Wages 23.4%
$3,832,800
59
WATER UTILTIES FUND
Administration
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 370,000 336,500 252,930
Retirement 66,000 61,000 44,470
Insurance 60,000 55,000 43,445
Separation Pay 40,000 25,000 49,406
Operating Supplies and Equipment 10,000 10,900 9,293
Repair and Maintenance 1,500 1,100 761
Utilities 5,200 5,200 5,811
General Services 9,400 8,300 5,921
Fixed Assets 6,900 8,000 0
Total 569,000 511,000 412,037
Customer Services
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 601,000 608,200 553,517
Retirement 105,000 105,900 94,831
Insurance 159,000 159,000 153,921
Operating Supplies and Equipment 139,800 144,300 148,693
Repair and Maintenance 8,300 8,300 9,947
Operating Materials 17,500 11,000 13,449
Utilities 1,500 1,000 3,830
General Services 54,500 82,900 141,038
Fixed Assets 43,400 45,000 641
Fleet Assets 26,000 9,700 0
Capital Outlay 5,800 6,000 2,406
Total 1,161,800 1,181,300 1,122,273
60
WATER UTILTIES FUND
Distribution
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 902,400 816,600 740,427
Retirement 149,000 141,900 147,638
Insurance 240,000 240,000 231,723
Operating Supplies and Equipment 51,800 47,400 50,962
Repair and Maintenance 39,600 30,000 11,361
Operating Materials 234,000 245,000 201,303
Utilities 53,200 45,200 45,189
General Services 27,500 22,300 22,628
Fixed Assets 7,700 11,000 0
Fleet Assets 175,500 81,000 0
Capital Outlay 36,700 36,000 44,072
Total 1,917,400 1,716,400 1,495,303
Production
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 533,000 535,300 513,174
Retirement 93,000 96,600 90,558
Insurance 135,000 135,000 129,979
Operating Supplies and Equipment 69,200 76,500 71,174
Repair and Maintenance 35,000 19,100 27,382
Operating Materials 311,000 237,200 320,179
Utilities 580,000 531,200 607,527
General Services 13,200 11,300 9,609
Fixed Assets 24,300 17,500 0
Fleet Assets 15,000 15,000 0
Capital Outlay 0 0 2,034
Total 11808,700 1,674,700 1,771,616
61
WATER UTILTIES FUND
Sewer Maintenance
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 967,000 901,500 870,092
Retirement 157,600 160,400 156,902
Insurance 265,000 270,000 251,598
Operating Supplies and Equipment 64,000 57,900 49,664
Repair and Maintenance 82,000 62,600 72,443
Operating Materials 141,500 130,500 118,009
Utilities 184,000 173,000 186,439
General Services 35,600 33,800 35,342
Fixed Assets 5,600 0 0
Fleet Assets 55,900 286,000 0
Capital Outlay 60,000 95,000 85,863
Total 2,018,200 2,170,700 1,826,352
Water Reclamation
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 419,400 419,300 371,500
Retirement 70,000 71,500 62,442
Insurance 102,000 106,600 103,013
Operating Supplies and Equipment 93,300 93,800 88,768
Repair and Maintenance 68,000 63,000 82,688
Operating Materials 95,000 95,500 74,852
Utilities 400,200 319,400 315,340
General Services 123,400 101,500 58,463
Fixed Assets 51,700 55,000 0
Fleet Assets 154,500 100,000 0
Capital Outlay 12,200 12,000 10,753
Total 1,589,700 1,437,600 1,167,819
62
WATER UTILTIES FUND
Non—Operating
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
General Services 49,000 47,500 0
In Lieu Payment 3,141,900 2,965,000 2,889,010
Other Non—Operating 0 400,000 0
Capital Improvements 500,000 1,000,000 600,000
Total 3,690,900 4,412,500 3,489,010
Debt Service
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
Bond Principal 1,390,000 1,120,000 905,000
Bond Interest 2,260,000 1,901,000 1,981,360
Bank Service Charges 2,000 5,000 1,576
Debt Service 3,652,000 3,026,000 2,887,936
63
WATER UTILITIES FUND
DEBT SERVICE SUMMARY
FISCAL YEAR PRINCIPAL INTEREST TOTAL
1993 1,385,000 2,259,881 3,644,881
1994 1,510,000 2,713,565 4,223,565
1995 1,615,000 2,659,821 4,274,821
1996 1,755,000 2,541,851 4,296,851
1997 1,875,000 2,413,225 4,288,225
1998 2,005,000 2,276,221 4,281,221
1999 2,155,000 2,129,311 4,284,311
2000 2,295,000 1,974,806 4,269,806
2001 2,470,000 1,809,785 4,279,785
2002 2,655,000 1,630,090 4,285,090
2003 2,850,000 1,435,651 4,285,651
2004 3,080,000 1,226,789 4,306,789
2005 2,650,000 962,251 3,612,251
2006 1,845,000 788,012 2,633,012
2007 1,945,000 683,788 2,628,788
2008 2,055,000 573,787 2,628,787
2009 2,165,000 457,738 2,622,738
2010 2,285,000 335,362 2,620,362
2011 2,410,000 206,250 2,616,250
2012 2,545,000 69,988 2,614,988
43,550,000 29,148,172 72,698,172
BALANCE
ORIGINAL OUTSTANDING
ISSUE ISSUE 10/01/92
1981 Revenue Refunding 3,740,000 510,000
1985 Tax and Revenue Refunding 6,700,000 6,060,000
1985 Certificates of Obligation 1,420,000 1,200,000
1989 Revenue Refunding 16,840,000 15,780,000
1992 Junior Lien Revenue Bonds 20,000,000 20,000,000
48,700,000 43,550,000
64
WATER UTILITIES FUND
SCHEDULE OF CURRENT DEBT SERVICE REQUIREMENTS
BALANCE FISCAL YEAR 1993 BALANCE
OUTSTANDING OUTSTANDING
ISSUE 10/01/92 PRINCIPAL INTEREST TOTAL 09/30/93
1981 Revenue Refunding 510,000 510,000 57,375 567,375 0
1985 Tax and Revenue Refunding 6,060,000 250,000 559,250 809,250 5,810,000
1985 Certificates of Obligation (1) 1,200,000 50,000 106,811 156,811 1,150,000
1989 Revenue Refunding 15,780,000 395,000 1,073,895 1,468,895 15,385,000
1992 Junior Lien Revenue Bonds 20,000,000 180,000 462,550 642,550 19,820,000
TOTAL WATER FUND 43,550,000 1,385,000 2,259,881 3,644,881 42,165,000
(1)The 1985 Certificates of Obligation are being funded by revenues from landfill operations,
water operations and property taxes.
65
WATER UTILITIES FUND
RECOMMENDED CAPITAL ASSETS
DESCRIPTION COST
EQUIPMENT RPG Development System for PC 3,500
(4) PC's w/color monitors 6,800
Large meter replacement program 38,200
(1) Two-way radio 1,000
(7) Hand held mobile radios 4,200
Leak detector 1,600
Plastic water pipe locator 1,600
Lawn Tractor 2,800
Laser printer 1,700
Turbidimeter 2,000
Copy machine 2,500
(2) Actuator assembly w/conversion kit for Pulsafeeder 2,600
Amonia Pumps
(4) Actuator assembly w/conversion kit for Pulsafeeder 8,100
Alum Pumps 1,750
Universal 12" lathe chuck 1,450
Two-axis millvision readout 3,000
Laptop PC for use w/Allen-Bradley PLC Equipment 2,000
Lab software for graphite and flame AA analysis 1,500
Drain locator 3,000
Manhole protector 1,100
Floor buffer 5,800
Electric chain hoist 7,000
(3) Manning auto samplers 13,000
(4) isco auto samplers 4,000
Analytical balance 4,000
Autoclave/sterilizer 2,000
Dissolved oxygen meter 8,000
Water quality monitor and logging instrument 4,500
Heavy duty riding lawnmower
Total equipment 139.600
FLEET Light truck 15,000
Car 11,000
(4) Water service trucks 88,000
Backhoe 40,000
(2) Mid size automobiles 25,200
200 CFM air compressor 20,000
Utility pipe trailer 2,300
Passenger work van 15,000
1-Ton heavy duty crew cab service truck 23,100
Small Trackhoe 30,500
Lowboy trailer 2,300
Pickup truck 15,000
Slope mower 40,000
4-Wheel drive marsh buggy 7,000
Commercial front mower 12,500
Rubber tire loader 80,000
426.900
Total fleet
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SOLID WASTE MANAGEMENT FUND
NARRATIVE
The Solid Waste Management Department is charged with the responsibility of
managing solid waste for the City of Beaumont. Functions include collection and
disposal of waste. The major goal for fiscal year 1992 was to develop an "Integrated
Solid Waste Management Program" and were successful in all of the following
without an increase in monthly fees:
- Implementing garbage, yard waste, and curbside recycling once per week
- Improving the bi-monthly heavy trash collection
- Establishing a commercial type compost operation on the Landfill
- Operating the Landfill in general compliance with state regulations
New federal regulations entitled Sub-Title "D" have created waste reduction laws that
will affect all communities in the state. The federal regulations will increase landfill
operating cost 50-75% beginning in fiscal year 1993. New programs to meet Senate
Bill 1340 will also increase cost. To meet the new regulations, our 1993 goals
include:
- Development of household hazard waste diposal, used motor oil recyling and
corrugated cardboard recycling programs
- Development of a multi-dwelling recycling program
- Improving the separation, collection and composting of yard waste
- Expansion of the materials collected in the curbside recycling program
- Meeting all requirement of Sub-Title "D"
The department will continue striving to provide a high level of service to the citizens
of Beaumont at a reasonable cost. The mandates of the aforementioned state laws
will create tremendous challenges for the department during fiscal year 1993.
However, we are poised to meet the challenges head-on as we have done in the past.
Total revenues are expected to decline slightly to $8.9M. This decline results
primarily from loss of revenue in yard waste dumping fees following the contract
between Mid-County cities and an outside company to handle their chipping of yard
waste.
Proposed expenses are expected to increase $1 .8M or 22% over those estimated for
FY 1992. Increases include higher personnel costs to include four new positions at
a cost of $116,428 as well as continued compliance with stricter state regulations for
municipal landfills and solid waste disposal sites.
67
SUMMARY OF REVENUES AND EXPENSES
SOLID WASTE MANAGEMENT FUND
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 3,447,859 2,281,609 1,072,758
REVENUES
Residential collections 4,225,000 4,225,000 4,199,448
Landfill fees 4,485,000 4,585,000 3,196,826
Recycling 42,000 35,600 25,121
Interest earnings 100,000 100,000 91,923
Miscellaneous revenue 3,000 2,500 47,725
Total revenues 8,855,000 8,948,100 7,561,043
EXPENSES
Administration 368,200 309,700 309,285
Residential Collections 1,612,800 1,647,200 1,822,148
Green Waste System 1,386,700 1,220,700 851,644
Recycling 730,700 868,750 167,284
Landfill Operations 1,692,000 1,990,500 1,440,169
Non—Operating 2,578,100 535,800 544,760
Debt Service 1,199,000 1,209,200 1,216,902
Total expenses 9,567,500 7,781,850 6,352,192
ENDING BALANCE 2,735,359 3,447,859 2,281,609
68
SOLID WASTE MANAGEMENT FUND
DEPARTMENT SUMMARY
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 1,625,600 1,579,600 1,440,450
Retirement 281,000 289,300 252,365
Insurance 500,000 480,000 457,461
Separation Pay 20,000 20,000 27,859
Total Personnel 2,426,600 2,368,900 2,178,135
Operating Supplies and Equipment 331,600 596,000 270,379
Repair and Maintenance 1,163,900 928,000 853,976
Operating Materials 152,800 101,400 58,802
Utilities 20,500 17,400 18,554
General Services 798,600 1,133,900 417,783
Fixed Assets 18,700 6,250 128,354
Capital Outlay 877,700 885,000 664,547
Total Operations 3,363,800 3,667,950 2,412,395
Fleet Assets 625,000 0 0
Capital Improvements 1,400,000 0 0
In Lieu Payments 442,300 425,000 433,960
Other Non-operating 110,800 110,800 110,800
Debt Service 1,199,000 1,209,200 1,216,902
Total non-operating 3,777,100 1,745,000 1,761,662
Total 9,567,500 7,781,850 6,352,192
FY 1993
APPROPRIATIONS BY CATEGORY PERSONNEL CATEGORY
Debt Service 12.5% Administrative 3
$1,199,000
.... Professional 1
Capital Improv 14.6% Other Non-Oper 13.3%
$1,400,000 $1,273,100 Skilled Craft 52
Office/Clerical 7
Retirement 2.9%
$261,000 Service/Maintenance 5
68
Wages 17.3%
$1,845,600
Operation.342%
$3,268,800
Insurance 5.2%
$600,000
69
SOLID WASTE MANAGEMENT FUND
Administration
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 204,400 164,600 180,093
Retirement 36,000 29,400 30,822
Insurance 35,000 35,000 38,436
Separation Pay 20,000 20,000 27,859
Operating Supplies and Equipment 14,600 14,100 14,496
Repair and Maintenance 7,500 1,000 1,698
Operating Materials 1,000 500 0
Utilities 10,300 11,000 11,227
General Services 37,700 34,100 4,654
Fixed Assets 1,700 0 0
Total 368,200 309,700 309,285
Residential
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 414,000 452,100 482,423
Retirement 72,000 87,400 84,374
Insurance 134,000 134,000 159,446
Operating Supplies and Equipment 95,500 98,500 111,274
Repair and Maintenance 575,900 534,800 545,291
Operating Materials 800 800 0
General Services 1,200 4,600 87,636
Fixed Assets 0 0 20,354
Capital Outlay 319,400 335,000 331,350
Total 1,612,800 1,647,200 1,822;148
70
SOLID WASTE MANAGEMENT FUND
Green Waste System
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 539,500 465,500 328,036
Retirement 93,600 84,300 58,509
Insurance 191,000 176,000 129,673
Operating Supplies and Equipment 67,100 58,900 41,346
Repair and Maintenance 221,500 162,500 133,651
General Services 2,500 3,500 39,487
Capital Outlay 271,500 270,000 120,942
Total 1,386,700 1,220,700 851,644
Recycling
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 71,700 75,400 52,957
Retirement 14,400 11,800 8,337
Insurance 16,000 11,000 4,910
Operating Supplies and Equipment 34,600 303,400 7,348
Repair and Maintenance 4,000 6,200 219
Utilities 2,000 0 0
General Services 583,000 459,200 93,513
Fixed Assets 5,000 1,750 0
Total 730,700 868,750 167,284
71
SOLID WASTE MANAGEMENT FUND
Landfill Operations
APPROPRIATIONS CATEGORY FY 1993 FY 1992 FY 1991 BUDGET ESTIMATE ACTUAL
Wages 396,000 422,000
Retirement 396,941
65,000 76,400 70,323
Insurance 124,000 124,000
Operating Supplies and Equipment 119,800 124,996
121,100 95,915
Repair and Maintenance 355,000 223,500
Operating Materials 173,117
151,000 100,100 58,802
Utilities 8,200 6,400
General Services 7,327
174,200 632,500 192,493
Fixed Assets 12,000 4,500
Capital Outlay 108,000
286,800 280,000 212,255
Total 1,692,000 1,990,500
1,440,169
Non-Operating
APPROPRIATIONS CATEGORY FY 1993 FY 1992 FY 1991 BUDGET ESTIMATE ACTUAL
Fleet Assets 625,000 0
Capital Improvements 0
1,400,000 0 0
In Lieu payment 442,300 425,000
Other non-operating 433,960
110,800 110,800 110,800
Total 2,578,100 535,800
544,760
Debt Service
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE
ACTUAL
Bond Principal 925,000 860,000
Bond Interest 800,000
268,000 343,200 414,000
Bank Service Charges 6,000 6,000
2,902
Total 1,199,000 1,209,200 1,216,902
72
SOLID WASTE MANAGEMENT FUND
DEBT SERVICE SUMMARY
FISCAL YEAR PRINCIPAL INTEREST TOTAL
1993 935,000 267,924 1,202,924
1994 500,000 188,339 688,339
1995 540,000 149,794 689,794
1996 585,000 108,091 693,091
1997 630,000 63,225 693,225
1998 425,000 14,662 439,662
3,615,000 792,035 4,407,035
BALANCE
ORIGINAL OUTSTANDING
ISSUE ISSUE 10/01192
1983 Certificates of Obligation 2,350,000 325,000
1985 Certificates of Obligation 2,730,000 1,235,000
1988 Certificates of Obligation 3,000,000 2,055,000
8,080,000 3,615,000
73
SOLID WASTE MANAGEMENT FUND
SCHEDULE OF CURRENT DEBT SERVICE REQUIREMENTS
BALANCE FISCAL YEAR 1993 BALANCE
OUTSTANDING OUTSTANDING
ISSUE 10/01/92 PRINCIPAL INTEREST TOTAL 09/30/93
1983 Certificates of Obligation 325,000 325,000 29,900 354,900 0
1985 Certificates of Obligation (1) 1,235,000 330,000 109,904 439,904 905,000
1988 Certificates of Obligation 2,055,000 280,000 128,120 408,120 1,775,000
TOTAL SOLID WASTE FUND 3,615,000 935,000 267,924 1,202,924 2,680,000
(1)The 1985 Certificates of Obligation are being funded by revenues from landfill operations,
water operations and property taxes.
74
SOLID WASTE MANAGEMENT FUND
RECOMMENDED CAPITAL ASSETS
DESCRIPTION COST
EQUIPMENT PC w/color monitor 1,700
Copy machine 5,000
Diesel fuel tank 12,000
Total equipment 18,700
FLEET 4—door sedan 12,000
Rear loader — conversion (2) 50,000
Mini Van 15,000
Compost turner 90,000
(2) Dump trucks 140,000
Dozer 120,000
Grader 85,000
Fuel truck 30,000
4—Wheel drive truck 18,000
Pickup truck 13,000
Sweeper 25,000
Tractor w/15' bushhog 27,000
Total fleet 625,000
75
SPECIAL REVENUE FUNDS
SPECIAL REVENUE FUNDS
NARRATIVE
Special revenue funds are used to account for revenues allocated for restricted
purposes as specified by law. A brief description of the major special revenue funds
included in the Fiscal Year 1993 Budget are as follows:
Hotel Occupancy Tax Fund - Used to account for the "HOT" tax received and used
to promote tourism and the arts. Revenues generated by the authorized hotel
occupancy tax are expected to increase to $1,280,000. This increase represents an
anticipated 3% growth rate for fiscal year 1993.
Expenditures are proposed to increase $275,000, or 24% over those incurred in fiscal
year 1992. 48% of the increase is accounted for in additional participation for
designated programs such as the Southeast Texas Arts Council, the John J. French
Trading Post Museum, the Arts Museum of Southeast Texas and the Texas Energy
Museum, with the later being formerly funded in the General Fund. Continued
participation in funding convention facility operations increased $55,000 while the
operating budget for the Convention and Visitor's Bureau increased $87,000, or 20%
& 32%, respectfully.
Funding for the Convention and Visitor's Bureau represents 55% of the estimated
current revenues and 49% of the total proposed expenditures.
Street Maintenance Fund - To account for funds provided by a street user fee used
to repair streets in critical condition.
Municipal Transit Fund - To account for the operations of the Beaumont Municipal
Transit System.
Fire Training Fund - To account for the operations, maintenance and capital
improvements of the fire training facilities.
77
HOTEL OCCUPANCY TAX FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 166,894 66,894 187,292
REVENUES
Gross receipts tax 1,280,000 1,240,000 1,171,650
Interest earnings 8,000 8,000 10,022
Miscellaneous revenue 0 0 55
Total revenues 1,288,000 1,248,000 1,181,727
EXPENDITURES
Convention &Visitor's Bureau 700,000 613,000 666,425
Convention Facilities 450,000 395,000 505,700
Designated Programs
Art Museum of Southeast Texas 20,000 0 0
John J. French Trading Post 25,000 20,000 10,000
Southeast Texas Arts Council 132,000 120,000 120,000
Texas Energy Museum 96,000 0 0
Total appropriations 1,423,000 1,148,000 1,302,125
ENDING BALANCE 31.894 166.894 66.894
78
HOTEL OCCUPANCY TAX FUND
Convention & Visitor's Bureau
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Wages 259,600 240,700 206,041
Retirement 41,800 40,000 30,273
Insurance 46,000 31,000 30,048
Operating Supplies and Equipment 25,000 24,800 25,569
Repair and Maintenance 10,000 8,300 8,262
Utilities 11,300 13,000 10,428
General Services 296,500 247,500 323,224
Fixed Assets 3,000 3,000 28,296
Capital Outlay 6,800 4,700 4,284
Total 700,000 613,000 666,425
FY 1993
APPROPRIATIONS BY CATEGORY
PERSONNEL CATEGORY
Insurance 6.6%
$46,000 Administrative 1
Professional 4
Para-Professional 1
Other 50.4% Office/Clerical 3
$352,600 0
Wages 37.0% Total g
$259,600
Retirement 6.0%
$41,800
Convention Facilities
FY 1993 FY 1992 FY 1991
APPROPRIATIONS CATEGORY BUDGET ESTIMATE ACTUAL
Operating Supplies&Equipment 0 0 12,756
Repair& Maintenance 31,600 7,500 104,185
Utilities 373,300 360,800 332,045
General Services 9,500 26,700 50,821
Fixed Assets 35,600 0 0
Capital Outlay 0 0 5,893
Total 450,000 395,000 505,700
79
STREET MAINTENANCE FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 273,374 1,275,374 2,391,502
REVENUES
Charges for services 1,360,000 1,360,000 1,450,134
Interest earnings 40,000 68,000 250,714
Total revenues 1,400,000 1,428,000 1,700,848
EXPENDITURES
General construction 100,000 130,000 87,267
Other non—operating 50,000 50,000 67,669
Designated projects 750,000 1,500,000 2,250,000
Transfer to Debt Service 750,000 750,000 412,040
Total appropriations 1,650,000 2,430,000 2,816,976
ENDING BALANCE 23,374 273,374 1,275,374
so
MUNICPAL TRANSIT FUND
SUMMARY OF REVENUES OF EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 235,836 161,036 215,100
REVENUES
Charges for services 515,700 480,000 465,433
Intergovernmental revenue 906,750 868,800 727,351
Other 0 7,600 0
Interest earnings 0 400 2,867
Transfer from General Fund 808,000 524,000 524,000
Total revenues 2,230,450 1,880,800 1,719,651
EXPENDITURES
Services 2,230,000 1,806,000 1,773,715
Total expenditures 2,230,000 1,806,000 1,773,715
ENDING BALANCE 236,286 235,836 161,036
81
FIRE TRAINING FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 504,141 471,741 443,295
REVENUES
Charges for services 330,000 330,000 314,944
Interest earnings 10,000 17,000 30,410
Miscellaneous revenue 500 500 20,184
Total revenues 340,500 347,500 365,538
EXPENDITURES
Wages 64,000 68,600 39,587
Retirement 9,000 9,000 1,540
Insurance 13,000 13,000 (69)
Operating supplies&equipment 20,500 25,600 24,648
Repair&maintenance 4,000 6,000 1,117
Operating materials 0 1,900 5,160
Utilities 1,000 1,000 838
General services 28,000 30,000 96,703
Other operating 0 0 60,000
Capital outlay 15,000 50,000 52,568
Transfers out 690,000 110,000 55,000
Total expenditures 844,500 315,100 337,092
ENDING BALANCE 141 504,141 471,741
82
OTHER SPECIAL REVENUE FUNDS
BALANCE FY 1992 BALANCE FY 1993 BALANCE
10/01/91 REVENUES EXPENDITURES 10/01/92 REVENUES APPROP. 09/30/93
Municipal Airport Fund 30,107 41,900 67,640 4,367 85,000 88,300 1,067
Tax Increment Financing Fund 0 85,000 40,000 45,000 40,000 40,000 45,000
Confiscated Goods Fund 178,434 400,000 325,000 253,434 175,000 325,000 103,434
HUD Section 108 Loan Fund 0 75,000 75,000 0 75,000 75,000 0
Adopt-A-Cop 13,916 500 9,916 4,500 500 5,000 0
Julie Rogers Theatre 34,310 5,500 0 39,810 5,000 44,810 0
Tyrrell Historical Library 46,363 3,800 14,000 36,163 1,500 37,663 0
Expendable Trust Fund 16,442 16,000 17,000 15,442 13,000 28,442 0
Library Trust Fund 31,217 5,900 3,600 33,517 4,000 37,517 0
Library Endowment 6,672 900 1,100 6,472 700 7,172 0
Historical Fire Museum 15,705 6,300 10,000 12,005 5,000 17,005 0
TOTAL 373,166 640,800 563,256 450,710 404,700 705,909 149,501
83
INTERNAL SERVICE FUNDS
INTERNAL SERVICE FUNDS
NARRATIVE
Internal service funds are used to account for the financing of goods or services provided by
one department to other departments of the City on a cost reimbursement basis similar to an
enterprise fund where costs are recovered through user charges. A brief description of each
fund included in the budget are as follows:
Capital Reserve Fund - Used to account for revenues and costs associated with the purchase
and replacement of the City's fleet vehicles and equipment.
Revenues are expected to increase to $2,763,895 or 6% over that for fiscal year 1992. The
increase results from higher fleet rental charges to the participating funds for the purchase of
their capital expenditures. Charges are based the cost of the asset as sell as the expected
useful life with an added cost inflation factor of 5.25% per year.
Beginning with fiscal year 1993,the participating funds are the governmental fund types such
as the General Fund and the Special Revenue Funds. The enterprise funds will budget and
purchase their own capital items directly from their annual budget, however, the fleet
management department will continue to review the enterprise funds' annual fleet requests.
Fleet Management Fund - Used to account for the activities associated with maintaining fleet
vehicles.
Revenues are expected to increase $288,7900 or 12% over those estimated for fiscal year
1992. This increase in revenues provides for higher per hour rates charged for labor to
maintain the City's fleet. Increase rates are necessary to cover cost associated with providing
services to other City departments.
Expenditures are proposed to increase $173,900 or 7%. This increase results primarily from
the proposed addition of four new personnel positions, three mechanics and one storekeeper
at a cost of $94,000.
Employee Benefit Fund - Used to account for activities related to administration of the City's
self-insured health insurance and worker's compensation insurance programs,along with other
employee benefit cost such as accrued short-term disability and separation pay.
Revenues are expected to decline slightly to $9.OM. This decline is primarily in amounts to
be collected from participating funds for employee health, dental and worker's compensation
insurance coverage provided by the City.
Expenditures are projected to increase $700,400 or 10% over those incurred for fiscal year
1992. This results from an anticipated 10% increase in City-provided benefits, such as
dental, health, and worker's compensation insurance.
General Liability Fund - Used to account for activities related to the City's self-fund general
liability insurance programs such as automobile liability, as well as other claims and
judgements asserted against the City.
Revenues for this fund are amounts collected for general liability insurance, particularly vehicle
insurance.
Expenditures for payment of damage claims are often difficult to project, therefore, a
contingency of $3.OM is included for FY 93.
85
CAPITAL RESERVE FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 724,185 929,185 1,292,170
REVENUES
Charges to Funds
General 1,690,695 1,482,000 1,295,356
Water 114,700 149,000 145,128
Solid Waste 877,700 885,000 664,547
Other 20,800 29,000 22,061
Interest earnings 60,000 58,000 118,447
Total revenues 2,763,895 2,603,000 2,245,539
Total available funds 3,488,080 3,532,185 3,537,709
EXPENDITURES
Capital Outlay
Equipment 569,500 737,500 761,385
Fleet
General Fund 1,435,400 1,118,000 1,213,032
Solid Waste 0 615,500 191,001
Critical Buildings 400,000 337,000 443,106
Total expenditures 2,404,900 2,808,000 2,608,524
ENDING BALANCE 1,083,180 724,185 929,185
86
CAPITAL RESERVE FUND
RECOMMENDED EQUIPMENT PURCHASES
DEPARTMENT DESCRIPTION COST
Police Photo Enlarger 14,000
Channel Display 18,500
Total 32,500
Fire &Public Safety (15) Air Masks 34,200
Rescue Tool 15,000
(11) 3477 Computer Terminals 13,200
(2) DSU CSU 56k Modems 3,200
(4) 9600 Baud Modems 12,050
(4) Port Controllers 9,950
(4) Automatic Defibrillators 25,200
Total 112,800
Health Services (3) 386 Computers 5,100
Community Services Coin—Operated Copier 9,200
(500) Upholstered Chairs 75,000
Total
84,200
Administrative Services (2) 3490 Tape Units A/S 400 80,300
Communication Module — Police/Fire 93,000
Fire Records Management System Software 37,000
(2) WordPerfect Software Systems for AS400 16,200
Civic Center Software 24,000
Code Enforcement Software 30,000
Work Management Software 38,000
(4) 5822 DSU CSU Modems 6,400
Total
324,900
Central Services Copier 10,000
GENERAL FUND TOTAL 569.500
87
CAPITAL RESERVE FUND
RECOMMENDED FLEET PURCHASES
DEPARTMENT DESCRIPTION COST
Police (4) Special Intermediate Vehicles @ $12,000 each 48,000
(21) Special Purpose Pursuit Vehicles @ $14,500 each 304,500
(3) Mini Vans @ $14,500 each 43,500
Passenger Sedan 12,000
Panel Truck 30,000
Custom Van 20,000
Total 458,000
Fire &Public Safety Fire Engine 250,000
Suburban 23,500
(2) 4-Door Sedans 22,000
Ambulance 70,000
Compact 10,000
Total 375,500
Public Works Gradall 660 Mobile 195,000
Large Bucket Truck 125,000
(2) Mower Attachments 2,800
Slope Mower Tractor 32,700
Platform Lift Truck 60,000
1/2 Ton Pickup 12,000
3/4 Ton Pickup 13,500
Total 441,000
Community Services Mini Van 15,000
Parks&Recreation 1 Ton 4WD Truck 22,500
1/2 Ton Pickup 10,000
1/2 Ton Pickup 12,000
(4) Flail Mower Attachments @ $2,100 each 8,400
Tractor w/Flail Mower Attachment 16,000
Total 68,900
CVB Suburban 23,500
Central Services 4-Door Sedan 12,000
3/4 Ton Utility Truck 15,000
LWB Cargo Van 14,500
175 CFM Air Compressor 12,000
Total 53,500
GENERAL FUND TOTAL 1,435,400
88
FLEET MANAGEMENT FUND
SUMMARY OF REVENUES & EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 743 92,043 258,845
REVENUES 2,724,200 2,450,000 2,282,603
EXPENDITURES
Wages 580,200 495,800 477,901
Retirement 98,300 88,500 82,373
Insurance 156,000 141,000 136,249
Separation pay 8,300 8,300 8,014
Total personnel 842,800 733,600 704,537
Operating supplies and equipment 479,100 464,200 547,221
Repair and maintenance 844,000 828,000 771,602
Operating materials 2,000 0 0
Utilities 45,300 41,500 43,567
General services 457,100 431,700 373,097
Fixed assets 30,900 22,000 8,924
Capital outlay 14,000 20,300 457
Total operations 1,872,400 1,807,700 1,744,868
Total expenditures 2,715,200 2,541,300 2,449,405
ENDING BALANCE 9,743 743 92,043
89
EMPLOYEE BENEFITS FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 2,597,150 2,662,150 871,574
REVENUES
Service charges 8,130,600 8,439,200 8,241,897
Employee contribution 651,000 570,000 509,397
Interest 100,000 125,000 148,572
Total revenues 8,881,600 9,134,200 8,899,866
EXPENDITURES AND
OTHER FINANCING USES
Wages 20,000 101,100 100,823
Retirement 4,000 19,700 19,266
Insurance 0 0 15,600
Separation pay 0 22,000 23,338
Total personnel 24,000 142,800 159,027
Operating costs 0 12,000 17,127
HEALTH
Administration 467,000 365,000 238,587
Claims 5,300,000 4,600,000 4,452,358
Reinsurance 125,000 110,000 78,438
WORKER'S COMP
Administration 150,000 150,000 175,093
Claims 1,400,000 1,350,000 1,204,014
Reinsurance 100,000 100,000 80,000
GENERAL
Dental Insurance 500,000 450,000 416,249
Unemployment insurance 200,000 200,000 68,099
Other insurance 0 93,500 83,073
Short term disability 150,000 160,000 137,225
Separation pay 328,800 465,900 0
Total other expenditures 8,720,800 8,044,400 6,933,136
Total expenditures 8,744,800 8,199,200 7,109,290
Other financing uses
Operating transfers 0 1,000,000 0
Total expenditures and other
financing uses 8,744,800 9,199,200 7,109,290
ENDING BALANCE 2,733,950 2,597,150 2,662,150
90
GENERAL LIABILITY FUND
SUMMARY OF REVENUES AND EXPENDITURES
FY 1993 FY 1992 FY 1991
BUDGET ESTIMATE ACTUAL
BEGINNING BALANCE 3,690,876 2,185,176 2,229,174
REVENUES AND OTHER
FINANCING SOURCES
Service charges 271,800 210,300 203,105
Proceeds from bond refinancing 0 1,195,400 0
Interest 70,000 100,000 150,076
Total revenues 341,800 1,505,700 353,181
Other financing sources
Operating transfers 0 1,000,000 0
Total revenues and other
financing sources 341,800 2,505,700 353,181
EXPENDITURES
Professional services 250,000 250,000 216,811
Fleet liability claims 150,000 200,000 119,388
General liability claims 450,000 550,000 60,980
Other insurance 103,500 0 0
Total expenditures 953,500 1,000,000 397,179
Reserve for contingent liability 3,000,000 0 0
Total appropriations X3,953,500 1,000,000 397,179
ENDING BALANCE 79,176 3,690,876 2,185,176
91
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AUTHORIZED PERSONNEL SUMMARY
BY DEPARTMENT
DEPARTMENT FY 1993 FY 1992 FY 1991
Police 305 290 281
Public Safety 273 291 282
Public Works 145 153 153
Health Services 41 41 41
Community Services 44 44 44
Parks&Recreation 48 40 36
Finance 22 23 23
Administrative Services 46 37 37
Central Services 97 65 65
General Government 35 34 34
Water Utilities 157 157 153
Solid Waste Management 68 64 64
Total 1,281 1,239 1,213
COMPENSATION PLAN
CLASSIFIED
GRADE MINIMUM MAXIMUM
1 5.55 7.49
2 5.72 7.72
3 5.89 7.95
4 6.07 8.19
5 6.25 8.44
6 6.44 9.02
7 6.92 9.69
8 7.13 9.98
9 7.34 10.28
10 7.56 10.96
11 7.79 11.29
12 8.02 11.63
13 8.62 12.50
14 8.88 12.88
15 9.15 13.27
16 9.42 13.66
17 9.70 14.07
18 9.99 14.49
21 1,950 2,750
22 2,150 3,000
23 2,400 3,350
24 2,650 3,700
25 2,900 4,050
26 3,250 4,500
27 3,750 5,000
28 4,250 5,875
29 4,750 6,300
93
AUTHORIZED PERSONNEL SUMMARY
POLICE
Administration Grade Number Criminal Investigations Grade Number
Police Chief 28 1 Deputy Chief of Police 26 1
Deputy Chief of Police 26 1 Captain 240 2
Captain 240 2 Lieutenant 230 5
Lieutenant 230 6 Sergeant 220 37
Sergeant 220 12 Officer 210 8
Officer 210 7 ID Criminologist Technician 16 5
Clerical Supervisor 12 1 Special Services Technician 12 1
Property Technician 12 1 Clerical Supervisor 12 1
Secretary II 11 1 Secretary 1 9 1
Secretary 1 9 1 Clerk Typist III 8 1
Clerk Typist III 8 6 Clerk 1 4 1
Vehicle Inspector 6 1
Clerk Typist 1 5 8 Total 63
Maintenance Worker 1 3 1
Total 49
Feld Operations
Deputy Chief of Police 26 1
Captain 240 4
Lieutenant 230 5
Sergeant 220 19
Officer 210 129
Telecommunication Operator 1 14 22
Telecommunication Trainee/Operator 11 11
Secretary 1 9 1
Clerk Typist III 8 1
Total 193 POLICE TOTAL 305
PUBLIC SAFETY
Fire Grade Number Animal Control Grade Number
Fire Chief 28 1 Feld Supervisor 21 1
Assistant Fire Chief 360 1 Animal Control Officer 9 5
Deputy Fire Chief 350 3 Clerk Typist II 6 1
District Fire Chief 340 12
Fire Prevention Investigator II 330 1 Total 7
Captain 330 40
Fire Prevention Investigator 1 320 1 Emergency Medical Services
Fire Engineer 320 73 EMS Manager 24 1
Fire Fighter 310 102 Paramedic 12 9
Medic 10 12
Total 234
Total 22
Staff Services
Public Safety Administrator 26 1 Fire Training
General Foreman 18 1 Curator 21 1
Equipment Mechanic III 13 2 Maintenance Worker 1 3 1
Secretary 11 11 1
Secretary 1 9 3 Total 2
Total 8 PUBLIC SAFETY TOTAL 273
94
AUTHORIZED PERSONNEL SUMMARY
PUBLIC WORKS
Engineering Grade Number Transportation Grade Number
Public Works Director 28 1 Traffic Engineer 26 1
City Engineer 27 1 General Superintendent 23 1
Civil Engineer III 25 3 Office Supervisor 21 1
Civil Engineer II 24 2 General Foreman 18 2
Public Works Administrator 24 1 Engineering Technician 16 1
Real Property Manager 24 1 Signal Technician 16 5
General Foreman 18 1 Electrician 15 2
Survey Party Chief 16 1 Traffic Design Technician 14 1
Construction Inspector 16 5 Sign Fabricator 10 1
Engineering Technician 16 3 Secretary 1 9 2
Real Property Specialist 14 1 Crew Leader 1 9 2
Survey Technician 13 1 Equipment Operator 1 8 2
Drafting Technician II 13 1 Meter Repairer 8 1
Drafting Technician 1 11 2 Maintenance Worker 11 5 3
Secretary II 11 1 Traffic Technician 5 1
Secretary 1 9 1 Parking Control Officer 4 1
Clerk Typist It 6 1 Maintenance Worker 1 3 2
Survey Aide 5 2
Total 29 Total 29
Streets&Drainage
Streets&Drainage Director 26 1
Administrative Assistant 11 22 1
General Superintendent 23 1
General Foreman 18 4
Equipment Coordinator 15 1
Foreman 14 2
Equipment Operator Leader 13 6
Equipment Operator III 12 2
Crew Leaderl 9 13
Dispatcher 9 1
Equipment Operator II 9 12
Secretary 1 9 1
Clerk III 8 1
Equipment Operator 1 8 13
Maintenance Worker 111 7 14
Maintenance Worker II 5 10
Maintenance Worker 1 3 4
Total 87 PUBLIC WORKS TOTAL 145
95
AUTHORIZED PERSONNEL SUMMARY
HEALTH
Health Grade Number Women, Infants and Children Grade Number
Public Health Director 27 1 WIC Nutrition Supervisor 24 1
Assistant to the Public Health Director 24 1 Public Health Nurse 11 24 1
Environmental Specialist 23 1 Nutritionist 15 2
Health Program Specialist 22 1 Clerical Supervisor 12 1
Social Service Worker 22 1 Account Clerk 1 5 1
Senior Health Educator 22 1 Nurse's Assistant 5 1
Health Administrative Supervisor 21 1 Clerk Typist 1 5 2
Administrative Assistant 1 13 1
Health Education Technician 13 1 Total 9
Secretary 11 11 1
Clerk Typist III 8 1
Registrar Vital Statistics 8 1 Clinical Services
Medical Records Clerk 7 1 Public Health Nurse II 24 2
Clerk II 6 1 Public Health Nurse 1 23 4
Deputy Registrar 5 1 Counselor/Educator 15 2
Clerk Typist 1 5 3 Licensed Vocational Nurse 14 3
Custodian II 3 1 Laboratory Technician 14 2
Total 19 Total 13
HEALTH TOTAL 41
COMMUNITY SERVICES
Library System Convention Facilities
Community Services Director 28 1 Convention Facilities Manager 25 1
Librarian V 24 2 Technical Services Superintendent 24 1
Librarian IV 23 2 Office Supervisor 21 1
Librarian III 22 2 Operations Superintendent 21 1
Librarian II 21 4 Crew Leader 1 9 3
Librarian 1 15 2 Clerk Typist III 8 1
Administrative Assistant 1 13 1 Ticket Clerk 7 1
Clerk Typist III 8 1 Maintenance Worker II 5 2
Library Technician 7 4 Maintenance Worker 1 1
Clerk Typist II 6 1
Clerk 1 4 10 Total 12
Maintenance Worker 1 3 2
Total 32 COMMUNITY SERVICES TOTAL 44
PARKS & RECREATION
Parks Recreation
Parks Manager 25 1 Parks&Recreation Director 27 1
Parks Operations Supervisor 21 1 Program Coordinator 21 3
Foreman 14 2 Secretary II 11 1
Parks Technician 11 12 2 Maintenance Worker II 5 1
Secretary II 11 1 Van Operator 3 1
Parks Technician 1 9 4 Custodian II 3 1
Equipment Operator 1 8 7
Maintenance Worker 1 22 Total 8
Total 40 PARKS $ RECREATION TOTAL 48
96
AUTHORIZED PERSONNEL SUMMARY
FINANCE DEPARTMENT
Administration Grade Number Cash Management Grade Number
Finance Officer 28 1 Treasurer 25 1
Budget Officer 24 1 Deputy Treasurer 21 1
Report Technician 12 1 Cashier Supervisor 13 1
Secretary 1 9 1
Total 3 Account Clerk II 8 1
Clerk 111 8 1
Accounting Clerk II 6 4
Controller 25 1
Accountant II 23 2 Total 10
Accountant 1 21 1
Payroll Technician 12 1
Account Clerk 1 5 4
Total 9 FINANCE TOTAL 22
ADMINISTRATIVE SERVICES
Office of Administrative Services Management Information Systems Grade Number
Assistant City Manager 29 1 M.I.S.Director 27 1
Internal Auditor 24 1 Systems Support Manager 24 1
Secretary 1 9 1 Systems Design&Planning Manager 24 1
Micro Computer Manager 23 1
Total 3 Programmer/Analyst 21 1
Systems Operator 14 4
Employee Relations Micro Computer Technician 12 1
Employee Relations Director 27 1
Personnel Analyst 24 3 Total 10
Employee Benefits Coordinator 24 2
Personnel Technician 14 1 Planning
Personnel Assistant 12 2 Planning Director 26 1
Secretary II 11 1 Senior Planner 24 2
Secretary 1 9 1 Planner 22 1
Clerk Typist III 8 2 Drafting Technician 11 13 1
Drafting Technician 1 11 1
Total 13 Secretary 1 9 1
Clerk Typist 111 8 1
Convention&Visitor's Bureau
Convention&Tourism Director 27 1 Total 8
Convention Sales Manager 22 1
Tourism Sales Manager 22 1 Community Development
Convention Marketing Coordinator 21 1 Community Development Director 26 1
Public Information Officer 21 1 Business Development Specialist 24 1
Administrative Assistant 1 13 1 Accountant 1 21 1
Special Events Coordinator 13 1
Tourism Services Assistant 9 1 Total 3
Clerk 1 4 1
Total 9 ADMINISTRATIVE SERVICES TOTAL 37
97
AUTHORIZED PERSONNEL SUMMARY
CENTRAL SERVICES
Purchasing Grade Number Building Maintenance Grade Number
Central Services Director 28 1 Building Maintenance Superintendent 25 1
Purchasing Manager 25 1 Project Administrator 22 1
Property Administrator 22 1 Facilities Planner 21 1
Property Manager 21 1 Field Supervisor 21 1
Buyer II 17 1 General Foreman 18 2
Buyer 1 15 1 Electrician 15 3
Secretary 1 9 2 Heating &AC Mechanic 15 1
Clerk Typist III 8 1 Foreman 14 1
Mail Clerk 8 1 Carpenter 13 2
Painting Leader 13 1
Total 10 Painter 12 2
Crew Leader 9 1
Building Codes Secretary 1 9 1
Building Official 25 1 Clerk Typist III 8 1
Assistant Building Official 23 1 Maintenance Worker III 7 1
Code Inspector II 17 4 Maintenance Worker II 5 2
Code Inspector 1 15 3 Custodian II 3 1
Secretary 1 9 1 Custodian 1 1 5
Clerk III 8 1
Clerk Typist II 6 1 Total 28
Total 12 Fleet Management
Fleet Manager 25 1
Environmental Health Shop Operations Supervisor 21 1
Chief Sanitarian 25 1 Office Supervisor 21 1
Assistant Chief Sanitarian 23 1 Equipment Mechanic Leader 15 2
Sanitarian II 22 3 Equipment Mechanic III 13 11
Field Supervisor 21 2 Storekeeper II 11 1
Clerical Supervisor 12 1 Secretary 1 9 1
Environmental Inspector 11 4 Tire Shop Specialist 7 2
Secretary 1 9 1 Storekeeper 1 6 2
Clerk Typist III 8 3 Equipment Mechanic 1 5 2
Clerk 1 4 2
Total 16
Total 26
Communications
Communications Technician III 18 1
Communications Technician II 17 2
Communications Technician 1 13 1
Clerk Typist III 8 1
Total 5 CENTRAL SERVICES TOTAL 97
GENERAL GOVERNMENT
City Manager Grade Number City Clerk Grade Number
City Manager A4 1 City Clerk A2 1
Executive Office Assistant 21 1 Deputy City Clerk 13 1
Administrative Assistant 11 22 2 Secretary II 11 1
Executive Secretary 13 1
Secretary II 11 2 Total 3
Total 7 Municipal Court
Chief Magistrate Al 1
Legal Court Administrator 25 1
City Attorney A3 1 Office Supervisor 21 1
First Assistant City Attorney 28 1 Deputy Court Clerk III 12 1
Senior Assistant City Attorney 27 1 Secretary 1 9 2
Assistant City Attorney II 24 1 Deputy Court Clerk II 9 7
Liability Administrator 24 1 Deputy Court Clerk 1 6 4
Assistant City Attorney 1 23 1
Legal Assistant 14 1 Total 17
Legal Secretary 12 1
Total g City Clerk Total 20
GENERAL GOVERNMENT TOTAL 35
98
AUTHORIZED PERSONNEL SUMMARY
WATER UTILITIES
Administration Grade Number Water Production Grade Number
Public Utilities Director 28 1 Water Production Superintendent 25 1
Assistant Public Utilities Director 26 1 Laboratory Supervisor 22 1
Civil Engineer III 26 1 General Foreman 18 2
Water Quality Administrator 24 1 Plant Maintenance Mechanic 15 2
Civil Engineer 1 22 1 Plant Operator II 14 5
Programmer/Analyst 21 1 Plant Operator 1 13 4
Engineering Assistant 11 18 1 Crew Leader I 9 1
Construction Inspector 16 1 Equipment Operator 1 8 1
Secretary II 11 1 Maintenance Worker II 5 2
Drafting Technician 1 11 1 Maintenance Worker 1 3 2
Survey Aide 5 1
Total 21
Total 11
Customer Services Sewer Maintenance
Customer Service Manager 25 1 General Superintendent 23 1
Office Supervisor 21 1 General Foreman 18 2
General Foreman 18 1 Plant Maintenance Mechanic 15 2
Customer Service Worker 9 4 Foreman 14 1
Secretary 1 9 1 Crew Leader II 12 10
Account Clerk 11 8 1 Equipment Operator II 9 3
Clerk III 8 9 Clerk Typist III 8 1
Meter Reader II 8 1 Maintenance Worker 111 7 5
Meter Repairer 8 3 Maintenance Worker II 5 8
Meter Reader 1 6 7 Maintenance Worker 1 3 8
Custodian 1 1 1
Total 29
Total 42
Water Distribution
Water/Sewer Maintenance Manager 25 1
General Superintendent 23 1 Water Reclamation
General Foreman 18 1 Water Reclamation Superintendent 25 1
Equipment Coordinator 15 1 Laboratory Supervisor 21 1
Foreman 14 1 General Foreman 18 2
Equipment Operator Leader 13 1 Electronics Technician 17 1
Crew Leader II 12 9 Plant Maintenance Mechanic 15 3
Storekeeper II 11 1 Plant Operator II 14 2
Secretary 1 9 1 Equipment Operator 1 8 1
Dispatcher 9 1 Maintenance Worker II 5 2
Equipment Operator 11 9 4 Maintenance Worker 1 3 3
Equipment Operator 1 8 2
Maintenance Worker III 7 5 16
Storekeeper 6 1
Maintenance Worker II 5 6
Maintenance Worker 1 3 2
Total 38 WATER UTILITIES TOTAL 157
99
AUTHORIZED PERSONNEL SUMMARY
SOLID WASTE MANAGEMENT
Administration Grade Number Brush Grade Number
Solid Waste Director 28 1 Landfill Operations
Asst.Solid Waste Director 25 1 Landfill Manager 25 1
Field Supervisor 21 1 General Foreman 18 1
Clerical Supervisor 12 1 Heavy Equipment Mechanic 16 1
Scheduler 9 1 Equipment Operator Leader 13 1
Maintenance Worker 1 3 1 Equipment Operator III 12 7
Equipment Mechanic II 10 1
Total 6 Clerk III 8 1
Maintenance Worker II 5 2
Clerk I 4 2
Residential
Foreman 14 2 Total 17
Automated Collection Operator 9 16
Total 18 Green Waste System
Feld Supervisor 21 1
Equipment Operator Leader 13 3
Recyclina Equipment Operator 111 12 1
Recycling Coordinator 24 1 Equipment Operator 11 9 14
Recycling Technician 14 1 Equipment Operator 1 8 5
Clerk Typist III 8 1
Total 24
Total 3
SOLID WASTE MANAGEMENT TOTAL 68
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CITY OF BEAUMONT, TEXAS
MISCELLANEOUS STATISTICS
SEPTEMBER 30, 1992
SALARIES OF ELECTED AND APPOINTED OFFICIALS
Elected Officials:
Term
City Council Length of Service Expires Occupation
Evelyn M. Lord 2 years, 5 months 1994 Licensed Attorney At Law
Brian R.Alter 2 years, 5 months 1994 Vice President, Gem
Distributing Company
Andrew P. Cokinos 6 years, 5 months 1994 Investments/Real Estate
Guy N. Goodson 2 years, 2 months 1993 Attorney At Law, Benckenstein,
Oxford, Radford &Johnson
Audwin M. Samuel 9 years, 5 months 1993 Law Student
David W. Moore 9 years, 11 months 1993 Marketing Executive/
Xerox Corporation
Lulu L. Smith, M.D. 5 years, 5 months 1993 Physician/Baptist
Convenient Care
Annual Salary: Councilmember's salary: $4,800
Mayor's salary: $6,000
Appointed Officials:
Council Appointees Position Salary
Ray A.Riley City Manager $95,400
Lane Nichols City Attorney $72,419
Rosemarie Chiappetta City Clerk $37,100
Cheryl B. Cooper Chief Magistrate $49,300
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CITY OF BEAUMONT, TEXAS
MISCELLANEOUS STATISTICS
DATE OF INCORPORATION 1838 WATER
Source Neches River and
ADOPTED FIRST CHARTER 1881 3 deep wells
Average Daily Consumption 17,912,000 MGD
ADOPTED CURRENT CHARTER 1986 Rated Daily Capacity 45 MGD
Maximum Daily Pumpage 27,697 MGD
FORM OF GOVERNMENT City Manager Water Mains 670 Miles
AREA IN SQUARE MILES 78.69 Water Connections 45,781
SEWAGE
POPULATION (a) Rated Daily Capacity 22.0 MGD
Year 1950 (Census) 94,014 Rated Maximum Capacity 42.0 MGD
Year 1960 (Census) 119,175 Average Daily Flow 25,690 MGD
Year 1970 (Census) 117,548 Sanitary Sewer Mains 613 Miles
Year 1980 (Census) 118,102 Sewer Connections 44,010
Year 1990 (Census) 114,323
PARKS AND RECREATION
FIRE PROTECTION Parks and Recreation Areas 39
Number of Stations 11 Area 961 Acres
Number of Emergency Runs 5,940 Swimming Pools 2
Average Response Time 3.5 minutes Wading Pools 16
Number of Fire Hydrants 3,250 Community Centers 7
Number of Fire Vehicles 30 Show Mobile 1
Number of Other Emergency Vehicles 4 Tennis Courts 33
Numnber of Service Vehicles 9 18 Hole Golf Course 1
POLICE PUBLIC EDUCATION
Number of Calls for Service 120,491 Number of Universities 1
Average Response Time 22 minutes Number of Students (b) 10,724
Priority #1 Response Time 14 minutes Number of School Districts 1
Number of Part I Offenses 12,987 Number of Schools 33
Clearance Rate 27% Student Registration (c) 20,033
Number of Part 11 Offenses 7,443
Clearance Rate 50%
NUMBER OF AUTHORIZED CITY POSITIONS
MILES OF STREETS SEPTEMBER 30, 1991 (d) 1,281
Concrete 231
Flexible Base 409
Unpaved 5 NUMBER OF STREET LIGHTS 9,420
(a) Beaumont Chamber of Commerce. (c) Beaumont Independent School District.
(b) Lamar University.
(d) City of Beaumont 1993 Budget.
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MUSEUMS THE ARTS AND ENTERTAINMENT
Art Museum of Southeast Texas Actors Guild
Babe Zaharias Memorial Art Studio
Beaumont Police Department Museum Beaumont Art League
Dishman Art Gallery Beaumont Ballet Theater
Edison Plaza Museum Beaumont Civic Ballet
Eye of the World Museum Beaumont Civic Opera
Fire Museum of Texas Beaumont Community Band
F/RF — 101 Voodoo Aircraft Beaumont Community Players
Gladys City Boom Town &Lucas Gusher Monument Beaumont Council of Garden Clubs
John Jay French Trading Post Museum Beaumont International Folk Dancers
McFaddin—Ward House Beaumont Interfaith Coral Society
Telephone Museum Beaumont Music Commission
Temple of the Brave Beaumont Symphony Orchestra
Texas Energy Museum Concerts in the Park
Tyrrell Historical Library Ethnic Heritage Festival
Golden Triangle Writers Guild
THEATERS Kaleidoscope Creative Arts Festival
Lamar University Dance
Jefferson Theater Lamar University Festival
Julie Rogers Theater for the Performing Arts Lamar University Music
Lamar University Theater Main Street on the Neches
Studio Theaters Melody Maids
Neches River Festival
LIBRARY Sabine Barbershoppers
South Texas State Fair
Registered Borrowers 50,010 Southeast Texas Youth Symphony
Circulation 305,310 Sunday in the Park
Number of Volumes 249,616 Sweet Adelines
Audio Visual Circulation 43,734 Symphony of Trees
Inter—Library Loans 2,618 Young Men's Business League Rodeo
Number of Reference Questions 58,520 Young Audiences
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CITY OF BEAUMONT, TEXAS
MISCELLANEOUS STATISTICS
SEPTEMBER 30, 1992
WATER SEWER AND GARBAGE SERVICE RATES
WATER INSIDE CITY LIMITS
Minimum monthly charge $4.70
First 1,000 gallons Minimum charge
Over 1,000 gallons 1.44 per 1,000 gallons
A deduction of$1.44 from the monthly minimum charge will be allowed for yard watering meters and eligible
senior citizens.
SEWER INSIDE CITY LIMITS
Minimum monthly charge for 5/8 meter 3.00
First 1,000 gallons Minimum charge
Over 1,000 gallons 1.44 per 1,000 gallons
A deduction of$1.38 will be made for eligible senior citizens and they will pay the volume charge for all metered usage.
maximum monthly usage. Residential monthly summer sewer charges shall be based on the average monthly
usage for November, December, January and February, or the actual usage,whichever is less.
OUTSIDE CITY LIMITS
Rates are as above, plus 50%.
GARBAGE RATES
The monthly rate for removal of garbage and trash per household is$10.39 and consists of the following
elements:
a)garbage collection $7.10
b)trash collection 2.98
c)landfill closure fee 0.31
Single family and owner occupied residential units are charged a clean community fee at a rate of fifty cents
($0.50) per unit. Multi—family dwellings and/or rental properties of two (2) or more units are charged a clean
community fee at a rate of twenty—five cents ($0.25) per unit.
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CITY OF BEAUMONT, TEXAS
MISCELLANEOUS STATISTICS
SEPTEMBER 30, 1992
WATER PRODUCTION AND USAGE
Number of meters connected with system 45,781
Number of gallons of water pumped into or taken
by the system and the number of gallons of water
sold by the system during the year.
Gallons to Plant
and System Gallons Sold
Raw water pumped 3,805,291,000
Less gallons sold to Mobil Oil Company 257,676,000 257,676,000
Raw water to filters 3,547,615,000
Less water for wash and chemical mix 82,864,000
Filtered water to system 3,464,751,000
Plus well water to system 3,073,230,000
Total water to system 6,537,981,000
Metered water 4,685,450,000
Water not accounted for 1,852,531,000 4,685,450,000
Total gallons sold 4,943,126,000
Water not accounted for includes water used by the City for firefighting, street cleaning, sewage disposal
line losses and theft.
* Includes water used by the City for fire fighting,street cleaning,
sewage disposal plant and water line losses.
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CITY OF BEAUMONT, TEXAS
SUMMARY OF TOTAL BONDED INDEBTEDNESS
BALANCE
MATURITY ORIGINAL OUTSTANDING
ISSUE DATE ISSUE MATURITIES 09/30/93
GENERAL OBLIGATION BONDS
1987 Refunding Bonds 2005 55,636,091 7,135,000 48,501,091
1985 Street and Drainage Improvement Bonds 1995 15,700,000 11,525,000 4,175,000
1992 Public Improvement Bonds 2010 13,300,000 275,000 13,025,000
TOTAL GENERAL OBLIGATION BONDS 84,636,091 18,935,000 65,701,091
CERTIFICATES OF OBLIGATION
1983 Public Improvement bonds 1993 2,350,000 2,350,000 0
1985 Water System, Landfill,Golf Course 2005 4,750,000 2,205,000 2,545,000
1988 Certificates of Obligation Sanitation 2005 3,000,000 1,225,000 1,775,000
1988 Certificates of Participation 1993 425,000 425,000 0
1990 Certificate of Obligation Street Maintenance 2000 5,000,000 855,000 4,145,000
TOTAL CERTIFICATES OF OBLIGATION 15,525,000 7,060,000 8,465,000
REVENUE BONDS
1981 Waterworks&Sewer System Refunding 1993 3,740,000 3,740,000 0
1985 Tax and Revenue Refunding 2005 6,700,000 890,000 5,810,000
1989 Waterworks&Sewer System Refunding 2004 16,840,000 1,455,000 15,385,000
1992 Junior Lien Revenue Bonds 2012 20,000,000 180,000 19,820,000
TOTAL REVENUE BONDS 47,280,000 6,265,000 41,015,000
NOTE PAYABLE
1988 U.S.Government Guaranteed Note 1996 820,000 0 820,000
OBLIGATIONS UNDER CAPITAL LEASE
1989 Tyrrell Historical Library
Master Sublease Purchase Agreement 1999 1,000,000 310,000 690,000
TOTAL GENERAL OBLIGATION BONDS,
CERTIFICATES OF OBLIGATION,
REVENUE BONDS, NOTE PAYABLE,
AND CAPITAL LEASE 149,261,091 32,570,000 116,691,091
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STATE OF TEXAS )
COUNTY OF JEFFERSON )
CERTIFICATION OF 1992 APPRAISAL ROLL FOR City of Beaumont
I, Roland R. Bieber, Chief Appraiser for the Jefferson County
Appraisal District, solemnly swear that the attached is that
portion of the approved Appraisal Roll of the Jefferson County
Appraisal District which lists property taxable by, and constitutes
the appraisal roll for City of Beaumont.
July 27 1992 - ����
Date Oland R. Bieber, RPA
Chief Appraiser
Jefferson County Appraisal Dist.
1992 APPRAISAL ROLL INFORMATION
1992 Gross Value $3 .332 ,956. 130
1992 Market Value $3 , 168 , 715, 330
1992 Gross Taxable Value $3 , 140 , 085, 180
Total Number of Accounts 5-9 ,757
# of Accounts with Homestead
Exemption 22 , 283
# of Accounts with Over-65
Exemption 8 , 490
# of Accounts with Disabled
Exemption 678
# of Accounts with Veterans
Exemption 627
# of Agriculture-Use Accounts 129
# of Exempt Accounts 2 ,486
1992 Taxable Value $2 ,986, 049 , 120
RECEIVED BY: DATE:
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GLOSSARY OF TERMS
ACCOUNTING SYSTEM: Records and procedures which are used to record, classify and report
information on the financial status and operations of an entity.
APPROPRIATION: An authorization made by the City Council which permits officials to incur obligations
against and to make expenditures of governmental resources. Appropriations are usually made for fixed
amounts and are typically granted for a one year period.
APPROPRIATION ORDINANCE: The official enactment by the City Council establishing the legal
authority for City officials to obligate and expend resources.
ASSESSED VALUATION: The estimated value placed upon real and personal property by the chief
appraiser of the appraisal district as the basis for levying property taxes.
ASSETS: Property owned by the City for which a monetary value has been established.
BASE BUDGET: Ongoing expense for personnel, contractual services and the replacement of supplies
and equipment required to maintain service levels previously authorized by the City Council.
BASIS OF ACCOUNTING: The basis of accounting is accrual for all Enterprise Funds and Internal
Service Funds. The modified accrual basis is used for the General Fund and Special Revenue Funds.
BOND: A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus
interest, by a specified future date. Bonds are typically used for long-term debt to pay for specific capital
expenditures.
BUDGET: An annual plan of financial operation embodying an estimate of proposed expenditures and
the estimated means of financing them. The approved budget is authorized by ordinance and thus
specifies the legal spending limits for the fiscal year.
BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive
financial program to the City Council.
CAPITAL IMPROVEMENT BUDGET: A separate budget from the operating budget used as a plan of
proposed capital expenditures and the means of financing them. The basis of the capital improvement
budget is the capital improvement program (CIP).
CAPITAL IMPROVEMENT PROGRAM: A five year financial plan for construction or acquisition of physical
assets such as buildings, streets, sewers and recreational facilities.
CAPITAL OUTLAY: Expenditures for the acquisition of fixed assets which by definition have a useful life
of more than one year and a purchase cost of at least $1,000. Included in this category is the cost of
land, buildings, permanent improvements, machinery, large tools, rolling and stationary equipment.
CAPITAL PROJECTS: Projects which purchase or construct capital assets. Typically, a capital project
encompasses a purchase of land and/or the construction of a building or facility, as well as the
equipment necessary to make the facility operational.
3.09
CONTINGENCY: A budgetary reserve set aside for emergencies or unforeseen expenditures.
DEBT SERVICE FUND: A fund established to account for the payment of principal and interest on all
general long-term debt other than debt issued for and serviced by a governmental enterprise.
DEPARTMENT: A major administrative segment responsible for the management of operating divisions
which provide services within a functional area.
DIVISION: A basic organizational unit that provides service under the administrative direction of a
department.
ENCUMBRANCE: The commitment of appropriated funds for future expenditures.
ENTERPRISE FUNDS: Funds used to account for the acquisition, operation and maintenance of
governmental facilities and services which are entirely or predominantly self-supported by user charges.
The funds are operated in a manner similar to comparable private enterprises. A brief description of
each enterprise fund follows:
WATER UTILITIES FUND -To account for the provision of water and sewer services to residents
and commercial enterprises in the City and proximate area.
SOLID WASTE FUND - To account for city-wide collection and disposal of trash and brush and
the operation of the Municipal Landfill.
EXPENDITURE: Funds spent in accordance with budgeted appropriations on assets or goods and
services obtained.
FISCAL YEAR: The twelve month period beginning October 1 st and ending the following September
30th.
FUND:A set of interrelated accounts which record revenues and expenditures associated with a specific
purpose.
GENERAL FUND: The fund established to account for those resources devoted to financing the general
administration of the City and traditional services provided to citizens. Service activities include fire and
police protection, library facilities, health care, street, drainage, park maintenance, and recreational
opportunities.
GENERAL OBLIGATION BONDS: Bonds that finance a variety of public projects such as streets,
buildings, and improvements; the repayment of these bonds is usually made from secondary property
taxes.
INTERGOVERNMENTAL REVENUE: Contributions received from the State and Federal Government.
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INTERNAL SERVICE FUNDS: Internal Service Funds are used to account for the financing of goods or
services to departments of the City on a cost-reimbursement basis.
CAPITAL RESERVE FUND- Fund used to account for the purchases of fleet and fixed assets and
major building repairs.
FLEET FUND - Established to provide centralized fleet maintenance activities to all City
departments.
INSURANCE FUND - Established to fund health, compensation and general liability insurance
expenditures for the City employees and operations.
LONG TERM DEBT: Debt with a maturity of more than one year after the date of issuance.
OPERATING BUDGET: The portion of the budget that pertains to daily operations that provide basic
governmental services. The operating budget contains appropriations for such expenditures as
personnel, supplies, utilities, materials, travel and fuel.
OTHER EXPENDITURES: Costs associated with miscellaneous grant and trust expenditures,
reimbursements, bond principal and interest expenses and insurance.
PERSONNEL COSTS: Costs related to compensating employees, including salaries, wages, insurance,
payroll taxes and retirement contributions.
RESOURCES: Total dollars available for appropriation including estimated revenues, fund transfers and
beginning fund balances.
REVENUE: Generally refers to income received by the City from taxes, fees, grants, interest on
investments and other related sources.
SPECIAL REVENUE FUNDS: Funds which account for revenues from specific taxes or other revenue
sources which by law are designated to finance particular functions or activities of government and
which, therefore, cannot be diverted to other uses.
CAPITAL PROJECTS FUND - To account for all resources to be used for the acquisition,
construction or renovation of major capital facilities (other than those finance by Enterprise
Funds).
CERTIFIED LOCAL GOVERNMENT GRANT - To account for receipts and disbursements of the
Texas Historical Commission Certified Local Government Grant.
COMMUNITY DEVELOPMENT BLOCK GRANT FUND - To account for providing intercity-
neighborhood revitalization primarily to the benefit of low and moderate income residents.
CONFISCATED GOODS FUND - To account for receipts associated with the disposal of seized
property.
iii
EMERGENCY SHELTER GRANT FUND-To account for funds received from the U.S. Department
of Housing and Urban Development to provide for the rehabilitation and operation of an
emergency shelter for the homeless.
FIRE TRAINING GROUNDS FUND - To account for the operations, maintenance and capital
improvement of the fire training facilities.
HOTEL OCCUPANCY TAX FUND- To account for the hotel-motel occupancy tax which may be
used to promote tourism, conventions and the arts.
HOUSING AND URBAN DEVELOPMENT SECTION 108 LOAN FUND - To account for the loan
guarantee assistance program under Section 108 of the Housing and Community Development
Act of 1974, as amended.
MURL'S GRAM-FUND-To account for funds received from the Texas State Library and Archives
Commission.
PUBLIC SAFETY FUND - To account fo� funds received from the Texas Traffic Safety Program
Contract from the State Department of Highways and Public Transportation.
RENTAL REHABILITATION FUND - To account for funds received from the Department of
Housing and Urban Development for rehabilitation of private properties.
SMALL BUSINESS REVOLVING LOAN FUND - To account for Department of Commerce -
Economic Development Administration funds used to establish a revolving loan fund to promote
business development.
STRATEGIC TRAFFIC ENFORCEMENT PROGRAM -To account for receipts and disbursements
of the State Department of Highways and Public Transportation Strategic Traffic Enforcement
Program.
STATE HEALTH GRANT FUND - To account for funds related to the Local Health Services
Contract from the Texas Department of Health.
STREET MAINTENANCE FUND- To account for funds used to repair streets in critical condition.
TAX INCREMENT FINANCING FUND - To account for funds received from taxing authorities to
be used for development in the Tax Increment Zone.
TRANSIT FUND - To account for transportation services provided to the general public.
TRANSPORTATION GRANTS FUND - To account for funds received from the Southeast Texas
Regional Planning Commission for transportation planning.
WOMEN, INFANTS AND CHILDREN PROGRAM FUND -To account for funds received from the
United States Department of Agriculture Special Supplemental Food Program for Women, Infants
and Children (W.I.C.).
OPERATING EXPENSES: Operational expenses related to cost of goods maintenance agreements,
professional or technical services and other outside organizations.
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TAX LEVY: The total amount to be raised by general property taxes for operating and debt service
purposes.
TAX RATE: The amount of tax levied for each $100 of assessed valuations.
TRANSMITTAL LETTER: A general discussion of the proposed budget presented in writing as a part of
the budget document. The transmittal letter explains the principal budget issues and presents the
recommendations made by the City Manager.
TRUST FUNDS: Funds which account for assets held by the City in a fiduciary capacity for individuals,
governmental entities and others. Such funds are operated by carrying out specific terms of trust
indentures, statutes, ordinances, grant requirements or other governing regulations.
ADOPT-A-COP TRUST FUND - To account for contributions received to assist in the purchase
of bullet proof vests for police officers.
COMMUNITY DONATIONS FUND-To account for contributions from private donors to be used
for the good of the City.
COMMUNITY FOUNDATION TRUST FUND-To account for funds to be used for the betterment
of the community.
HISTORICAL FIRE MUSEUM TRUST FUND - To account for contributions for the development
and preservation of the Fire Museum of Texas.
JULIE ROGERS TRUST FUND-To account for the restricted contributions from the Rogers family
for the Julie Rogers Theater.
LIABILITY TRUST FUND-To account for the City's commitment to establish an actuarially sound
self-insurance reserve while funding current fleet and general liability claims.
LIBRARY TRUST FUND-To account for contributions from private donors to be used for public
library needs.
LIBRARY ENDOWMENT TRUST FUND - To account for the restricted contributions from private
donors for public library needs.
RETIRED INSURANCE TRUST FUND - To account for the insurance benefits for retired fire
fighters and police officers.
TYRRELL RESTORATION FUND-To account for contributions received to aid in the restoration
of the Tyrrell Historical Library.
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