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Home My WebLink AboutORD 05-071 ORDINANCE NO. 05-071 ENTITLED AN ORDINANCE REFERRED TO AS THE "ANNUAL APPROPRIATION ORDINANCE" ADOPTING A BUDGET FOR THE FISCAL PERIOD BEGINNING OCTOBER 1, 2005 AND ENDING SEPTEMBER 30, 2006 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 for the fiscal year beginning October 1, 2005 and ending September 30, 2006; 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, 2005, and ending the 30th day of September, 2006, 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 $80,063,700 b. Debt Service 13,741,300 C. Water Utilities 29,490,600 d. Solid Waste Management 8,274,600 e. Hotel Occupancy Tax 2,069,000 f. Henry Homberg Golf Course 434,500 g. Street Maintenance 36,199 h. Municipal Transit 10,822,600 i. Other Special Revenue 848,600 j. Capital Reserve 4,136,100 k. Fleet Management 5,169,200 I. Employee Benefits 14,710,500 M. General Liability 1,004,500 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 $63,000 annually and thereafter as established by the Budget of the City of Beaumont. PASSED BY THE CITY COUNCIL of the City of Beaumont this the 20th day of September, 2005. �C UM0' ��t AW R C5 T W ••». �, - Mayor Guy N. Goodson - GENERAL FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 8,474,094 10,359,392 11,083,128 12,844,518 REVENUES Sales and use tax 27,063,841 26,900,000 27,670,000 28,215,000 Property taxes 15,244,109 17,236,000 17,415,000 19,939,000 Industrial payments 11,920,119 11,461,100 11,456,900 11,560,700 Gross receipts tax 5,945,346 6,076,000 6,056,000 6,078,000 Utility fund in lieu 6,279,000 6,279,000 6,279,000 6,279,000 Charges for services 2,733,456 2,728,700 3,142,100 3,133,700 Fines and forfeits 1,738,636 1,905,000 1,682,800 1,750,000 Licenses and permits 1,314,852 1,176,700 1,321,500 1,325,900 Culture and recreation 785,549 722,400 666,800 660,300 Interest earnings 228,502 250,000 400,000 400,000 Miscellaneous revenue 821,651 740,000 942,900 737,300 TOTAL REVENUES 74,075,061 75,474,900 77,033,000 80,078,900 TOTAL AVAILABLE RESOURCES 82,549,155 85,834,292 88,116,128 92,923,418 EXPENDITURES Police 19,805,059 21,203,000 21,108,400 24,092,700 Fire 15,782,826 16,622,300 16,517,200 18,439,700 Public Works 8,676,239 9,051,900 9,152,000 10,426,900 Internal Services 8,570,686 8,925,000 9,200,600 8,058,900 Public Health 4,179,405 4,600,700 4,322,400 6,178,600 Finance 1,889,727 2,023,800 1,978,700 3,742,800 Community Services 2,182,510 2,297,200 2,252,950 3,473,700 Executive Office 1,181,220 1,186,500 1,295,750 1,423,500 Human Resources 691,313 731,100 758,700 899,300 City Attorney 622,686 671,900 565,460 707,400 City Clerk 194,598 231,700 189,950 214,200 TOTAL EXPENDITURES 63,776,269 67,545,100 67,342,110 77,657,700 OTHER FINANCING USES: Transfers out 7,689,758 7,929,500 7,929,500 2,406,000 TOTAL APPROPRIATIONS 71,466,027 75,474,600 75,271,610 80,063,700 EXCESS(DEFICIT)REVENUES OVER APPROPRIATIONS 2,609,034 300 1,761,390 15,200 ENDING FUND BALANCE: Reserved for contingency 1,500,000 1,500,000 1,500,000 1,500,000 Unreserved 9,583,128 8,859,692 11,344,518 11,359,718 TOTAL ENDING FUND BALANCE $ 11,083,128 10,359,692 12,844,518 12,859,718 EXHIBIT "A" DEBT SERVICE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 2,718,885 1,454,232 1,526,258 1,917,958 REVENUES Property taxes 13,147,093 12,949,000 12,980,000 12,399,000 Interest earnings 75,617 45,000 100,000 100,000 Miscellaneous revenue 340,681 337,100 337,100 333,100 Contributions from other funds 758,762 811,200 811,200 819,400 TOTAL REVENUES 14,322,153 14,142,300 14,228,300 13,651,500 TOTAL AVAILABLE RESOURCES 17,041,038 15,596,532 15,754,558 15,569,458 EXPENDITURES Principal and interest 13,823,557 14,174,800 13,475,600 13,733,300 Service charges 6,609 8,000 8,000 8,000 Other operating expenses - - 353,000 - TOTAL EXPENDITURES 13,830,166 14,182,800 13,836,600 13,741,300 EXCESS(DEFICIT)REVENUES OVER APPROPRIATIONS 491,987 (40,500) 391,700 (89,800) RESIDUAL EQUITY TRANSFER OUT (1,684,614) - - - ENDING BALANCE $ 1,526,258 1,413,732 1,917,958 1,828,158 WATER UTILITIES FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 3,972,833 5,787,733 7,730,393 8,302,193 REVENUES Water sales 16,257,737 15,617,000 16,200,000 16,200,000 Sewer charges 10,608,940 10,830,000 10,720,000 11,100,000 Other fees and charges 1,530,518 1,315,000 1,684,400 1,614,400 Interest 65,019 50,000 200,000 200,000 Miscellaneous revenue 79,616 9,000 35,100 10,200 TOTAL REVENUES 28,541,830 27,821,000 28,839,500 29,124,600 TOTAL AVAILABLE RESOURCES 32,514,663 33,608,733 36,569,893 37,426,793 EXPENDITURES Wages 4,479,517 4,776,900 4,910,400 5,540,100 Benefits 1,433,033 1,497,400 1,506,900 2,787,800 Supplies and equipment 781,116 694,700 831,500 901,100 Repair and maintenance 2,003,603 2,001,300 2,456,700 2,669,400 Utilities 1,791,059 1,807,400 1,851,200 1,924,600 Contract services 382,969 503,300 426,700 453,000 Capital 978,665 3,600,000 2,428,600 1,871,100 Debt service 6,868,208 7,767,100 7,758,600 8,120,500 Payment in lieu of taxes 4,973,000 4,973,000 4,973,000 4,973,000 Transfers to other funds 1,093,100 1,124,100 1,124,100 250,000 TOTAL EXPENDITURES 24,784,270 28,745,200 28,267,700 29,490,600 EXCESS(DEFICIT) REVENUES OVER EXPENDITURES 3,757,560 (924,200) 571,800 (366,000) Unreserved 7,730,393 4,863,533 8,302,193 7,936,193 ENDING BALANCE $ 7,730,393 4,863,533 8,302,193 7,936,193 SOLID WASTE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 3,461,191 2,662,391 3,060,860 2,007,285 REVENUES Residential collections 5,109,838 5,100,000 5,110,000 5,600,000 Landfill fees 1,885,103 1,635,000 1,835,000 1,650,000 Clean community fees 268,680 265,000 269,000 - Interest earnings 37,405 40,000 40,000 40,000 Miscellaneous revenue 93,511 55,000 94,000 55,000 Proceeds from capital leases - - 286,000 885,000 TOTAL REVENUES 7,394,537 7,095,000 7,634,000 8,230,000 TOTAL AVAILABLE RESOURCES 10,855,728 9,757,391 10,694,860 10,237,285 EXPENDITURES Wages 2,201,433 2,251,000 2,156,500 1,801,400 Benefits 720,171 728,200 685,900 974,900 Supplies and equipment 580,527 598,700 739,600 753,800 Repair and maintenance 1,262,702 1,347,000 1,229,500 1,255,500 Utilities 36,997 35,800 39,400 49,300 Contract services 173,158 234,000 366,275 90,000 Capital 112,460 766,800 811,400 1,285,000 Debt service 798,321 731,700 733,600 683,700 Payment in lieu of taxes 1,306,000 1,306,000 1,306,000 1,306,000 Transfers to other funds 603,099 619,400 619,400 75,000 TOTAL EXPENDITURES 7,794,868 8,618,600 8,687,575 8,274,600 EXCESS(DEFICIT) REVENUES OVER EXPENDITURES (400,331) (1,523,600) (1,053,575) (44,600) Unreserved 3,060,860 1,138,791 2,007,285 1,962,685 ENDING BALANCE $ 3,060,860 1,138,791 2,007,285 1,962,685 HOTEL OCCUPANCY TAX FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 349,088 274,188 287,062 258,312 REVENUES Gross receipts tax 1,737,044 1,700,000 1,800,000 1,850,000 Interest earnings 3,991 3,000 4,500 3,000 Miscellaneous revenues 47,701 16,400 39,650 21,500 TOTAL REVENUES 1,788,736 1,719,400 1,844,150 1,874,500 TOTAL AVAILABLE RESOURCES 2,137,824 1,993,588 2,131,212 2,132,812 EXPENDITURES Convention and Visitors Bureau 984,668 1,000,000 1,004,400 1,073,300 Convention Facilities 601,094 603,600 603,500 610,700 Designated Programs 265,000 385,000 265,000 385,000 TOTAL EXPENDITURES 1,850,762 1,988,600 1,872,900 2,069,000 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES (62,026) (269,200) (28,750) (194,500) ENDING BALANCE $ 287,062 4,988 258,312 63,812 HENRY HOMBERG GOLF COURSE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ - - - 31,100 REVENUES Charges for services - - 361,000 415,000 Miscellaneous revenue - - 36,000 49,000 TOTAL REVENUES - - 397,000 464,000 TOTAL AVAILABLE RESOURCES - - 397,000 495,100 EXPENDITURES Wages - - 157,800 161,100 Benefits - - 20,200 41,000 Supplies and equipment - - 45,500 50,100 Repair and maintenance - - 51,300 69,200 Utilities - - 15,000 17,800 Contract services - - 13,000 19,600 Debt service - - 63,100 75,700 TOTAL EXPENDITURES - - 365,900 434,500 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES - - 31,100 29,500 Unreserved - - 31,100 60,600 ENDING BALANCE $ - - 31,100 60,600 STREET MAINTENANCE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 1,766,700 993,700 1,048,199 36,199 REVENUES Service charges 4,163 - _ _ Interest earnings 23,449 10,000 10,000 - Miscellaneous revenue 9,193 - - _ TOTAL REVENUES 36,805 10,000 10,000 - TOTAL AVAILABLE RESOURCES 1,803,505 1,003,700 1,058,199 36,199 EXPENDITURES General construction 755,306 1,003,700 1,022,000 36,199 TOTAL EXPENDITURES 755,306 1,003,700 1,022,000 36,199 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES (718,501) (993,700) (1,012,000) (36,199) Unreserved 1,048,199 - 36,199 ENDING BALANCE $ 1,048,199 - 36,199 - MUNICIPAL TRANSIT FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ (202,959) 14,210 (36,995) (175,195) REVENUES Service charges 630,218 600,000 625,000 625,000 Intergovernmental revenue 2,142,562 9,087,000 1,886,800 8,793,000 Interest - - - - Transfer from General Fund 1,200,000 1,300,000 1,300,000 1,396,000 TOTAL REVENUES 3,972,780 10,987,000 3,811,800 10,814,000 TOTAL AVAILABLE RESOURCES 3,769,821 11,001,210 3,774,805 10,638,805 EXPENDITURES Contract services 3,494,669 3,650,000 3,950,000 3,950,000 Capital outlay 312,147 7,254,000 - 6,872,600 TOTAL EXPENDITURES 3,806,816 10,904,000 3,950,000 10,822,600 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 165,964 83,000 (138,200) (8,600) Unreserved (36,995) 97,210 (175,195) (183,795) ENDING BALANCE $ (36,995) 97,210 (175,195) (183,795) SPECIAL REVENUE AND OTHER FUNDS STATEMENT OF REVENUES AND EXPENDITURES Balance FY 2006 Balance 10/01/05 Revenues Approp. 09/30/06 Confiscated Goods $ 885,000 $ 14,000 $ 899,000 $ - Tax Increment Financing - 5,000 5,000 - Municipal Airport 16,100 114,500 130,600 - Texas Motor Carrier Violations 7,100 17,200 24,300 - Municipal Court Security Fee 9,400 62,100 71,500 - Municipal Court Technology 250,600 88,000 338,600 - Julie Rogers Theatre Endowment 314,100 77,000 291,100 100,000 (1) Tyrrell Historical Library 96,500 1,500 98,000 - Expendable Trust 265,700 26,300 292,000 - Library Trust 141,800 5,000 146,800 - Library Endowment 787,000 14,000 52,400 748,600 (1) Historical Fire Museum 200 8,100 8,300 - TOTAL $ 2,773,500 $ 432,700 $ 2,357,600 $ 848,600 (1) Unexpendable endowment CAPITAL RESERVE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 1,120,015 2,853,029 2,901,555 1,781,555 REVENUES Fleet rental 1,357,299 1,469,600 1,469,600 1,234,800 Interest earnings 26,001 40,000 55,000 40,000 Miscellaneous revenue 121,074 - 4,700 - Transfers in 350,000 220,500 220,500 525,000 Proceeds from capital lease - - 386,600 1,106,000 TOTAL REVENUES 1,854,374 1,730,100 2,136,400 2,905,800 TOTAL AVAILABLE RESOURCES 2,974,389 4,583,129 5,037,955 4,687,355 EXPENDITURES Improvements 170,137 175,000 280,000 609,500 Equipment 116,683 406,000 883,400 829,700 Vehicles 652,655 1,112,000 1,343,600 1,859,500 Debt service 817,973 711,300 749,400 837,400 TOTAL EXPENDITURES 1,757,448 2,404,300 3,256,400 4,136,100 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 96,926 (674,200) (1,120,000) (1,230,300) RESIDUAL EQUITY TRANSFER IN 1,684,614 - _ - ENDING FUND BALANCE Reserved for contingency - - - 551,255 Unreserved 2,901,555 2,178,829 1,781,555 - TOTAL ENDING FUND BALANCE $ 2,901,555 2,178,829 1,781,555 551,255 FLEET MANAGEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 344,019 592,019 550,042 685,542 REVENUES User fees 4,799,810 4,561,300 5,099,000 5,093,400 Interest earnings 2,015 1,500 5,000 1,500 Miscellaneous revenue 5,175 - 400 - TOTAL REVENUES 4,807,000 4,562,800 5,104,400 5,094,900 TOTAL AVAILABLE RESOURCES 5,151,019 5,154,819 5,654,442 5,780,442 EXPENDITURES Wages 864,472 934,900 869,100 1,077,100 Benefits 259,804 286,300 276,900 524,800 Supplies and equipment 1,037,912 961,800 1,302,900 1,343,800 Repair and maintenance 1,552,894 1,580,100 1,582,600 1,598,200 Utilities 49,326 46,700 50,500 52,200 Contract services 594,508 539,700 515,500 538,000 Equipment 66,762 179,700 178,900 35,100 Transfers out 175,299 192,500 192,500 - TOTAL EXPENDITURES 4,600,977 4,721,700 4,968,900 5,169,200 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 206,023 (158,900) 135,500 (74,300) Reserved for inventory 350,000 350,000 350,000 350,000 Unreserved 200,042 83,119 335,542 261,242 ENDING BALANCE $ 550,042 433,119 685,542 611,242 EMPLOYEE BENEFITS FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 1,732,991 2,708,688 2,402,023 3,029,323 REVENUES Service charges i 11,688,278 11,808,900 11,808,900 12,055,500 Employee contribution 1,943,626 1,815,000 2,071,700 2,178,100 Interest 55,895 55,000 79,000 120,000 Insurance recoveries 185,617 60,000 182,800 75,000 TOTAL REVENUES 13,873,416 13,738,900 14,142,400 14,428,600 TOTAL AVAILABLE RESOURCES 15,606,407 16,447,588 16,544,423 17,457,923 EXPENDITURES Health Standard indemnity plan 5,728,481 5,715,000 5,410,000 5,850,000 Managed health organization 3,480,852 3,900,000 3,700,000 4,100,000 Health prescriptions 1,570,726 1,800,000 1,814,000 2,000,000 Dental 669,506 731,000 725,100 787,100 Other benefits 154,262 157,000 153,500 212,500 Total 11,603,827 12,303,000 11,802,600 12,949,600 Worker's Compensation Third party administration 62,352 62,000 62,000 62,400 Claims paid 934,222 1,000,000 1,000,000 1,000,000 Excess insurance 75,000 75,000 76,500 85,000 Safety management 96,996 128,900 129,100 163,500 Total 1,168,570 1,265,900 1,267,600 1,310,900 General Unemployment 134,527 100,000 100,000 100,000 Short-term disability 297,460 350,000 344,900 350,000 Total 431,987 450,000 444,900 450,000 TOTAL EXPENDITURES 13,204,384 14,018,900 13,515,100 14,710,500 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 669,032 (280,000) 627,300 (281,900) Unreserved 2,402,023 2,428,688 3,029,323 2,747,423 ENDING BALANCE $ 2,402,023 2,428,688 3,029,323 2,747,423 Included as Service charges are amounts which were budgeted geted and reported as Interdepartmental transfers in prior years. GENERAL LIABILITY FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2004 FY 2005 FY 2005 FY 2006 BEGINNING BALANCE $ 1,135,199 1,073,699 771,111 449,411 REVENUES Interest 17,258 20,000 12,500 12,500 Transfers in 549,999 600,000 600,000 775,000 TOTAL REVENUES 567,257 620,000 612,500 787,500 TOTAL AVAILABLE RESOURCES 1,702,456 1,693,699 1,383,611 1,236,911 EXPENDITURES Professional services 338,028 50,000 110,000 100,000 Claims paid 589,180 800,000 820,000 900,000 Other insurance 4,137 4,000 4,200 4,500 TOTAL EXPENDITURES 931,345 854,000 934,200 1,004,500 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES (364,088) (234,000) (321,700) (217,000) Reserved for unpaid claims - 800,000 - 232,411 Unreserved 771,111 39,699 449,411 - ENDING BALANCE $ 771,111 839,699 449,411 232,411