HomeMy WebLinkAboutORD 04-070 ORDINANCE NO. 04-070
ENTITLED AN ORDINANCE REFERRED TO AS THE
"ANNUAL APPROPRIATION ORDINANCE" ADOPTING A
BUDGET FORTHE FISCAL PERIOD BEGINNING OCTOBER
1, 2004 AND ENDING SEPTEMBER 30, 2005 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 SEVERABILITY.
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 forthe fiscal year beginning October 1,2004 and ending September 30,2005; and,
WHEREAS, after notices and public hearings held in accordance with the
requirements of the Charter of the City of Beaumont and the statutes of the State of Texas,
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, 2004, and ending the 30th day of
September,2005, 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.
Section 2.
That the sums indicated are appropriated from the following schedule of funds:
a. General $76,974,600
b. Debt Service $14,182,800
C. Water Utilities $28,745,200
d. Solid Waste Management $8,618,600
e. Hotel Occupancy Tax $1,988,600
f. Street Maintenance $1,003,700
g. Municipal Transit $10,904,000
h. Other Special Revenue $1,851,500
I. Capital Reserve $2,404,300
j. Fleet Management $4,721,700
k. Employee Benefits $14,018,900
I. General Liability $854,000
Section 3.
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 4.
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 5.
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 the 14th day of
September, 2004.
V'eNUMpy 1
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q'yk 11 - May Evelyn NI. Lord -
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GENERAL. FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 6,946,038 7,160,532 8,545,292 10,359,392
REVENUES
Sales and use tax 26,728,814 26,368,000 26,761,300 26,900,000
Property taxes 13,757,467 15,023,000 15,136,000 17,236,000
Industrial payments 11,757,638 11,920,300 11,920,300 11,461,100
Gross receipts tax 6,012,611 5,940,200 5,953,000 6,076,000
Utility fund in lieu 6,539,000 6,279,000 6,279,000 6,279,000
Charges for services 2,786,299 2,665,700 2,657,500 2,728,700
Fines and forfeits 1,905,118 1,926,500 1,889,000 1,905,000
Licenses and permits 1,296,384 1,1 59,100 1,260,000 1,176,700
Culture and recreation 801,386 757,300 736,200 722,400
Interest earnings 282,193 286,000 220,000 250,000
Miscellaneous revenue 789,287 604,100 724,800 740,000
TOTALREVENUES 72,656,197 72,929,200 73,537,100 75,474,900
TOTAL AVAILABLE RESOURCES 79,602,235 80,089,732 82,082,392 85,834,292
EXPENDITURES
Executive Office 1,240,309 1,306,000 1,171,500 1,186,500
City Clerk 1,001,977 229,600 217,100 231,700
City Attorney 603,790 622,900 615,700 671,900
Personnel and Benefits 643,045 683,800 696,700 731,100
Internal Services 6,511,155 8,707,900 8,535,200 8,925,000
Finance 1,105,378 2,003,000 1,939,300 2,023,800
Police 19,582,332 20,518,800 19,943,300 21,203,000
Fire 15,377,674 15,504,200 15,818,200 16,622,300
Public Health 4,388,477 4,560,300 4,230,400 4,600,700
Public Works 11,146,869 8,836,600 8,661,700 9,051,900
Libraries and Recreation 2,257,787 2,263,800 2,204,600 2,297,200
TOTAL EXPENDITURES 63,858,793 65,236,900 64,033,700 67,545,100
OTHER FINANCING USES:
Transfers out 7,198,150 7,689,300 7,689,300 7,929,500
TOTAL APPROPRIATIONS 71,056,943 72,926,200 71,723,000 75,474,600
ENDING FUND BALANCE:
Reserved for contingency - 1,500,000 - 1,500,000
Unreserved 8,545,292 5,663,532 10,359,392 8,859,692
TOTAL ENDING FUND BALANCE $ 8,545,292 7,163,532 10,359,392 10,359,692
Exhibit "A"
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 2,508,316 2,632,716 2,716,346 1,454,232
REVENUES
Property taxes 12,920,360 12,929,000 13,119,000 12,949,000
Interest earnings 70,734 68,000 75,000 45,000
Miscellaneous revenue 328,761 340,700 340,700 337,100
Contributions from other funds 722,070 758,300 758,300 811,200
TOTAL REVENUES 14,041,925 14,096,000 14,293,000 14,142,300
TOTAL AVAILABLE RESOURCES 16,550,241 16,728,716 17,009,346 15,596,532
EXPENDITURES
Principal and interest 13,812,897 13,903,800 13,862,500 14,174,800
Service charges 6,054 8,000 8,000 8,000
Other operating expenses 14,944 - - -
TOTAL EXPENDITURES 13,833,895 13,911,800 13,870,500 14,182,800
OTHER FINANCING SOURCES(USES)
Transfers out - (1,684,614) (1,684,614) -
TOTAL APPROPRIATIONS - 15,596,414 15,555,114 -
ENDING BALANCE $ 2,716 346 1,132,302 1,454,232 1,413,732
Exhibit "A"
WATER UTILITIES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 4,498,252 3,932,955 3,972,833 5,787,733
REVENUES
Water sales 15,009,183 15,016,000 15,250,000 15,617,000
Sewer charges 10,183,649 10,320,000 10,500,000 10,830,000
Other fees and charges 1,280,146 1,101,000 1,319,000 1,315,000
Interest 87,935 40,000 48,000 50,000
Miscellaneous revenue 11,577 5,200 75,000 9,000
TOTAL REVENUES 26,572,490 26,482,200 27,192,000 27,821,000
TOTAL AVAILABLE RESOURCES 31,070,742 30,415,155 31,164,833 33,608,733
EXPENDITURES
Wages 4,455,463 4,738,300 4,582,000 4,776,900
Benefits 1,478,956 1,445,400 1,438,900 1,497,400
Supplies and equipment 1,967,585 2,039,900 1,784,600 1,857,200
Repair and maintenance 898,982 831,200 821,800 838,800
Utilities 1,616,772 1,509,300 1,801,100 1,807,400
Contract services 344,258 411,300 441,500 503,300
Capital 3,228,665 2,500,000 1,615,100 3,600,000
Debt service 6,820,128 6,826,000 6,826,000 7,767,100
Payment in lieu of taxes 5,239,000 4,973,000 4,973,000 4,973,000
Transfers to other funds 1,048,100 1,093,100 1,093,100 1,124,100
TOTAL EXPENDITURES 27,097,909 26,367,500 25,377,100 28,745,200
Unreserved 3,972,833 4,047,655 5,787,733 4,863,533
ENDING BALANCE $ 3,972,833 4,047,655 5,787,733 4,863,533
Exhibit "A"
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 3,581,905 3,265,060 3,461,191 2,662,391
REVENUES
Residential collections 4,982,428 5,000,000 5,100,000 5,100,000
Landfill fees 1,594,681 1,535,000 1,675,000 1,635,000
Clean community fees 267,712 265,000 265,000 265,000
Interest earnings 67,801 36,000 36,000 40,000
Miscellaneous revenue 199,557 45,000 61,000 55,000
TOTAL REVENUES 7,112,179 6,881,000 7,137,000 7,095,000
TOTAL AVAILABLE RESOURCES 10,694,084 10,146,060 10,598,191 9,757,391
EXPENDITURES
Wages 2,100,464 2,263,000 2,232,800 2,251,000
Benefits 680,684 725,500 737,000 728,200
Supplies and equipment 474,155 531,400 538,200 651,700
Repair and maintenance 900,787 1,187,500 1,248,600 1,294,000
Utilities 36,292 37,500 36,800 35,800
Contract services 196,925 242,500 223,000 234,000
Capital 580,653 1,425,400 212,000 766,800
Debt service 393,933 798,300 798,300 731,700
Payment in lieu of taxes 1,300,000 1,306,000 1,306,000 1,306,000
Transfers to other funds 569,000 603,100 603,100 619,400
TOTAL EXPENDITURES 7,232,893 9,120,200 7,935,800 8,618,600
Unreserved 3,461,191 1,025,860 2,662,391 1,1 38,791
ENDING BALANCE $ 3,461,191 1,025,860 _ 2,662,391 1,138,791
Exhibit "A"
HOTEL OCCUPANCY TAX FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 368,865 351,766 349,088 274,188
REVENUES
Gross receipts tax 1,619,399 1,580,000 1,700,000 1,700,000
Interest earnings 8,848 7,500 4,000 3,000
Miscellaneous revenues 13,914 16,000 71,700 16,400
TOTAL REVENUES 1,642,161 1,603,500 1,775,700 1,719,400
TOTAL AVAILABLE RESOURCES 2,011,026 1,955,266 2,124,788 1,993,588
EXPENDITURES
Convention and Visitors Bureau 714,562 944,400 982,000 1,000,000
Convention Facilities 622,376 603,600 603,600 603,600
Designated Programs 325,000 345,000 265,000 385,000
TOTAL EXPENDITURES 1,661,938 1,893,000 1,850,600 1,988,600
ENDING BALANCE $ 349,088 62,266 274,188 4,988
Exhibit "A"
STREET MAINTENANCE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 1,888,934 1,627,400 1,766,700 993,700
REVENUES
Service charges 1,919 - 4,000 -
Interest earnings 42,287 20,000 23,000 10,000
TOTAL REVENUES 44,206 20,000 27,000 10,000
TOTAL AVAILABLE RESOURCES 1,833,140 1,647,400 1,793,700 1,003,700
EXPENDITURES
General construction 166,440 1,647,400 800,000 1,003,700
TOTAL EXPENDITURES 166,440 1,647,400 800,000 1,003,700
Unreserved 1,766,700 - 993,700 -
ENDING BALANCE $ 1,766,700 - 993,700 -
Exhibit "A"
MUNICIPAL TRANSIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 67,042 (42,959) (16,190) 14,210
REVENUES
Service charges 565,924 661,200 600,000 600,000
Intergovernmental revenue 2,488,855 1,888,000 2,142,500 9,087,000
Interest 28 - - -
Transfer from General Fund 1,275,000 1,200,000 1,200,000 1,300,000
TOTAL REVENUES 4,329,807 3,749,200 3,942,500 10,987,000
TOTAL AVAILABLE RESOURCES 4,396,849 3,706,241 3,926,310 11,001,210
EXPENDITURES
Contract services 3,411,246 3,600,000 3,600,000 3,650,000
Capital outlay 1,001,793 100,000 312,100 7,254,000
TOTAL EXPENDITURES 4,413,039 3,700,000 3,912,100 10,904,000
Unreserved (16,190) 6,241 14,210 97,210
ENDING BALANCE $ (16,190) 6,241 14,210 97,210
Exhibit "A"
OTHER SPECIAL REVENUE FUNDS
STATEMENT OF REVENUES AND EXPENDITURES
Balance FY 2005 Balance
10/01/04 Revenues Approp. 09 130/05
Confiscated Goods $ 341,600 $ 5,000 $ 346,600 $ -
Tax Increment Financing 330,300 2,000 332,300 -
Municipal Airport 41,600 89,000 130,600 -
Texas Motor Carrier Violations 13,100 45,000 58,100 -
Municipal Court Security Fee 12,000 66,000 78,000 -
Municipal Court Technology 176,900 93,000 269,900 -
Julie Rogers Theatre Endowment 235,400 4,000 139,400 100,000 (1)
Tyrrell Historical Library 124,700 2,000 126,700 -
Expendable Trust 160,700 23,900 184,600 -
Library Trust 122,800 5,000 127,800 -
Library Endowment 792,300 12,000 43,700 760,600 (1)
Historical Fire Museum 5,700 8,100 13,800 -
TOTAL $_2,3 $ 355,000 $ 1,851,500 $ 860.600
(1) Urwexpendable endowment
Exhibit "A"
FLEET MANAGEMENT FUND
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STATEMENT OF"REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 364,234 588,435 344,019 592,019
REVENUES
User fees 4,048,412 4,350,900 4,579,300 4,561,300
Interest earnings 3,656 2,000 1,600 1,500
Miscellaneous revenue - - 4,800 -
TOTAL REVENUES 4,052,068 4,352,900 4,585,700 4,562,800
TOTAL AVAILABLE RESOURCES 4,416,302 4,941,335 4,929,719 5,154,819
EXPENDITURES
Wages 825,359 917,300 868,500 934,900
Benefits 258,461 268,500 262,500 286,300
Supplies and equipment 906,760 926,500 926,800 961,800
Repair and maintenance 1,287,692 1,518,200 1,439,200 1,580,100
Utilities 46,211 44,800 45,900 46,700
Contract services 552,646 501,200 548,300 539,700
Equipment 22,754 3,600 71,200 179,700
Transfers out 172,400 175,300 175,300 192,500
TOTAL EXPENDITURES 4,072,283 4,355,400 4,337,700 4,721,700
Reserved for inventory 344,019 350,000 350,000 350,000
Unreserved - 235,935 242,019 83,119
ENDING BALANCE $ 344,019 585,935 592,019 433,119
Exhibit "A"
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 1,282,491 1,082,789 1,120,015 2,853,029
REVENUES
Fleet rental 1,428,200 1,357,300 1,357,300 1,469,600
Interest earnings 42,503 30,000 22,000 40,000
Miscellaneous revenue 116,309 - 107,000 -
Transfers in 208,500 350,000 350,000 220,500
TOTAL REVENUES 1,795,512 1,737,300 1,836,300 1,730,100
TOTAL AVAILABLE RESOURCES 3,078,003 2,820,089 2,956,315 4,583,129
EXPENDITURES
Improvements 98,444 286,500 213,300 175,000
Equipment 82,901 89,600 26,300 406,000
Vehicles 909,096 710,700 730,200 1,112,000
Debt service 867,547 818,100 818,100 711,300
TOTAL EXPENDITURES 1,957,988 1,904,900 1,787,900 2,404,300
OTHER FINANCING SOURCES(USES)
Transfers in - - 1,684,614 -
Unreserved 1,120,015 915,189 2,853,029 2,178,829
ENDING BALANCE $ 1,120,015 915,1$9 2,853,029 2,1781829
Exhibit "A"
EMPLOYEE BENEFITS FUND
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STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 1,117,469 1,258,769 1,732,988 2,708,688
REVENUES
Interdepartmental transfers
Employee health 4,039,094 3,846,000 3,846,000 3,783,000
Dependent health 5,748,294 6,153,400 6,153,400 6,305,000
Workman's camp 1,230,280 1,279,000 1,279,000 1,310,900
Unemployment and
short-term disability 349,851 430,000 430,000 410,000
Employee contribution 1,792,596 1,712,000 1,874,000 1,815,000
Interest 62,241 50,000 50,000 55,000
Insurance recoveries 69,810 60,000 64,200 60,000
TOTAL REVENUES 13,292,166 13,530,400 13,696,600 13,738,900
TOTAL AVAILABLE RESOURCES 14,409,635 14,789,169 15,429,588 16,447,588
EXPENDITURES
Health
Standard indemnity plan 4,818,457 5,690,000 5,090,000 5,715,000
Managed health organization 3,367,380 3,630,000 3,600,000 3,900,000
Health prescriptions 1,744,586 1,960,000 1,600,000 1,800,000
Dental 711,612 751,000 669,700 731,000
Other benefits 151,417 190,000 151,500 157,000
Total 10,793,452 12,221,000 11,111,200 12,303,000
Worker's Compensation
Third party administration 63,198 62,000 62,000 62,000
Claims paid 945,103 1,000,000 1,000,000 1,000,000
Excess insurance 75,000 75,000 75,000 75,000
Safety management 92,787 95,200 97,700 128,900
Total 1,176,088 1,232,200 1,234,700 1,265,900
General
Unemployment 328,734 75,000 100,000 100,000
Short-term disability 378,373 400,000 275,000 350,000
Total 707,107 475,000 375,000 450,000
TOTAL EXPENDITURES 12,676,647 13,928,200 12,720,900 14,018,900
Unreserved 1,732,988 860,969 2,708,688 2,428,688
ENDING BALANCE $ 1,732,988 860,969 2,708,688 2,428,688
Exhibit "A"
GENERAL LIABILITY FUND
.... }, ; .. . STATEMENT OF REVENUES AND EXPENDITURESt � aYY
Actual Budget Estimated Budget
FY 2003 FY 2004 FY 2004 FY 2005
BEGINNING BALANCE $ 944,203 1,113,403 1,135,199 1,073,699
REVENUES
Interest 26,527 25,000 17,500 20,000
Transfers in 550,000 550,000 550,000 600,000
TOTAL REVENUES 576,527 575,000 567,500 620,000
TOTAL AVAILABLE RESOURCES 1,520,730 1,688,403 1,702,699 1,693,699
EXPENDITURES
Professional services 63,336 50,000 50,000 50,000
Claims paid 318,431 700,000 575,000 800,000
Other insurance 3,764 4,000 4,000 4,000
TOTAL EXPENDITURES 385,531 754,000 629,000 854,000
Reserved for unpaid claims - 800,000 - 800,000
Unreserved 1,135,199 134,403 1,073,699 39,699
ENDING BALANCE $ 1,135,199 934,403 1,073,699 8396699
Exhibit "A"