HomeMy WebLinkAboutORD 06-055 ORDINANCE NO. 06-055
ENTITLED AN ORDINANCE REFERRED TO AS THE
"ANNUAL APPROPRIATION ORDINANCE" ADOPTING A
BUDGET FORTHE FISCAL PERIOD BEGINNING OCTOBER
1, 2006 AND ENDING SEPTEMBER 30, 2007 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 1,2006 and ending September 30,2007; 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, 2006, and ending the 30th day of
September,2007,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 $86,348,700
b. Debt Service 14,327,500
C. Water Utilities 32,115,200
d. Solid Waste Management 8,217,400
e. Hotel Occupancy Tax 2,588,200
f. Henry Homberg Golf Course 464,700
g. Municipal Transit 12,219,000
h. Other Special Revenue 10,927,800
i. Capital Reserve 5,209,900
j. Fleet Management 5,717,700
k. Employee Benefits 16,103,700
I. General Liability 804,500
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
extent of the conflict only.
PASSED BY THE CITY COUNCIL of the City of Beaumont this the 19th day of
September, 2006.
.or� Mp �
10 - Mayor Guy N. Goodson -
Uj
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Sales and use taxes $ 28,063,209 $ 28,215,000 $ 35,461,500 $ 31,261,500
Property taxes 17,344,733 19,939,000 19,844,000 19,206,000
Industrial payments 11,456,951 11,560,700 11,492,600 12,142,800
Gross receipts taxes 6,055,182 6,078,000 6,253,300 6,220,000
Utility fund in lieu 6,279,000 6,279,000 6,279,000 6,936,000
Charges for services 3,267,783 3,133,700 3,203,900 3,396,000
Fines and forfeits 1,719,191 1,750,000 2,378,400 1,925,400
Licenses and permits 1,260,307 1,325,900 1,427,500 1,300,000
Culture and recreation 715,840 660,300 371,100 504,000
Interest earnings 464,199 400,000 1,090,000 1,200,000
Miscellaneous revenues 892,128 737,300 965,100 847,100
Transfers in - - - 645,700
TOTAL REVENUES 77,518,523 80,078,900 88,766,400 85,584,500
EXPENDITURES
Police 21,321,267 24,092,700 24,061,000 25,525,100
Fire 16,577,479 18,439,700 18,496,700 19,428,400
Public Works 8,904,594 10,426,900 10,556,200 16,028,500
Public Health 4,490,627 6,178,600 5,936,700 6,503,700
Event Facilities and Libraries 2,333,155 3,539,200 3,425,300 3,613,800
Parks and Recreation - - - 3,576,000
Finance 1,952,822 3,742,800 3,563,900 3,379,500
Technology Services - - - 2,725,800
Executive Office 1,206,783 1,423,500 1,414,700 1,462,500
Human Resources 741,095 899,300 873,200 744,700
City Attorney 570,968 707,400 692,900 710,700
City Clerk 190,702 214,200 219,100 324,000
Internal Services 8,852,099 7,993,400 8,137,300 -
TOTAL EXPENDITURES 67,141,591 77,657,700 77,377,000 84,022,700
OTHER USES
Transfers out 8,297,888 2,406,000 8,406,000 2,326,000
TOTAL APPROPRIATIONS 75,439,479 80,063,700 85,783,000 86,348,700
EXCESS (DEFICIT) REVENUES
OVER APPROPRIATIONS 2,079,044 15,200 2,983,400 (764,200)
BEGINNING FUND BALANCE 11,083,128 12,844,518 13,162,172 16,145,572
Reserved for contingency 1,500,000 1,500,000 1,500,000 1,500,000
Unreserved 11,662,172 11,359,718 14,645,572 13,881,372
ENDING FUND BALANCE $ 13,162,172 $ 12,859,718 $ 16,145,572 $ 15,381,372
EXHIBIT "A"
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Property taxes $ 12,903,484 $ 12,399,000 $ 12,295,000 $ 12,948,000
Interest earnings 109,045 100,000 180,000 180,000
Miscellaneous revenues 337,942 333,100 333,100 339,300
Contributions from other funds 810,530 819,400 819,400 815,400
TOTAL REVENUES 14,161,001 13,651,500 13,627,500 14,282,700
EXPENDITURES
Principal and interest 13,394,400 13,733,300 13,733,300 14,319,500
Service charges 7,558 8,000 8,000 8,000
Other operating expenses 351,235 - - -
TOTAL EXPENDITURES 13,753,193 13,741,300 13,741,300 14,327,500
EXCESS (DEFICIT)REVENUES
OVER EXPENDITURES 407,808 (89,800) (113,800) (44,800)
BEGINNING FUND BALANCE 1,526,258 1,917,958 1,934,054 1,820,254
ENDING FUND BALANCE $ 1,934,066 $ 1,828,158 $ 1,820,254 $ 1,775,454
WATER UTILITIES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Water sales $ 16,918,944 $ 16,200,000 $ 20,515,300 $ 21,269,300
Sewer charges 11,142,556 11,100,000 8,000,000 8,320,000
Other fees and charges 1,771,550 1,614,400 1,772,700 1,683,000
Interest 221,802 200,000 412,000 375,000
Miscellaneous revenues 37,715 10,200 64,000 9,000
TOTAL REVENUES 30,092,567 29,124,600 30,764,000 31,656,300
EXPENDITURES
Wages 4,787,323 5,540,100 5,525,600 5,826,600
Benefits 1,561,593 2,787,800 2,815,900 2,840,800
Operating.supplies 840,095 903,000 935,400 947,700
Repair and maintenance 2,272,436 2,666,400 3,297,900 2,909,500
Utilities 1,986,845 1,924,600 2,487,300 2,395,100
Contract services 388,456 450,200 632,400 531,300
Capital 1,308,939 3,811,200 2,586,900 1,761,300
Debt service 7,896,266 8,120,500 8,121,800 9,022,900
Payment in lieu of taxes 4,973,000 4,973,000 4,973,000 5,630,000
Transfers to other funds 1,324,100 250,000 600,000 250,000
TOTAL EXPENDITURES 27,339,053 31,426,800 31,976,200 32,115,200
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES 2,753,514 (2,302,200) (1,212,200) (458,900)
BEGINNING FUND BALANCE 7,730,393 8,302,193 10,483,907 9,271,707
Unreserved 10,483,907 5,999,993 9,271,707 8,812,807
ENDING FUND BALANCE $ 10,483,907 $_ 5,999,993 $ 9,271,707 $ 8,812,807
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Residential collections $ 5,119,429 $ 5,600,000 $ 5,450,000 $ 5,600,000
Landfill fees 1,938,008 1,650,000 4,100,000 1,800,000
Interest earnings 42,856 40,000 68,000 50,000
Miscellaneous revenues 240,213 55,000 62,100 2,500
Proceeds from capital leases 285,994 885,000 - -
TOTAL REVENUES 7,626,500 8,230,000 9,680,100 7,452,500
EXPENDITURES
Wages 2,111,918 1,801,400 2,239,400 1,864,700
Benefits 680,920 974,900 1,062,700 994,500
Operating supplies 766,090 753,800 965,500 879,400
Repair and maintenance 1,176,992 1,255,500 1,454,500 1,425,900
Utilities 38,118 49,300 42,900 44,400
Contract services 450,915 90,000 116,000 222,300
Capital 934,117 1,285,000 1,370,400 734,400
Debt service 763,154 683,700 683,700 670,800
Payment in lieu of taxes 1,306,000 1,306,000 1,306,000 1,306,000
Transfers to other funds 619,400 75,000 225,000 75,000
TOTAL EXPENDITURES 8,847,624 8,274,600 9,466,100 8,217,400
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES (1,221,124) (44,600) 214,000 (764,900)
BEGINNING FUND BALANCE 3,060,860 2,007,285 1,839,736 2,053,736
Unreserved 1,839,736 1,962,685 2,053,736 1,288,836
ENDING FUND BALANCE $ 1,839,736 $ 1,962,685 $ 2,053,736 $ 1,288,836
HOTEL OCCUPANCY TAX FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Gross receipts taxes $ 1,902,431 $ 1,850,000 $ 2,289,400 $ 2,078,800
Interest earnings 6,160 3,000 17,500 7,000
Miscellaneous revenues 39,562 21,500 61,500 21,500
TOTAL REVENUES 1,948,153 1,874,500 2,368,400 2,107,300
EXPENDITURES
Convention and Visitors Bureau 1,007,281 1,073,300 1,091,800 1,527,500
Convention Facilities 674,185 610,700 562,500 -
Designated Programs 265,000 385,000 280,000 415,000
Transfers to Other Funds - - - 645,700
TOTAL EXPENDITURES 1,946,466 2,069,000 1,934,300 2,588,200
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES 1,687 (194,500) 434,100 (480,900)
BEGINNING FUND BALANCE 287,062 258,312 288,749 722,849
Unreserved 288,749 63,812 722,849 241,949
ENDING BALANCE $ 288,749 $ 63,812 $ 722,849 $ 241,949
Convention&Tourism Personnel FY 2005 FY 2006 FY 2007
Exempt 6 6 8
Office/Clerical 2 2 1
8 8 9
HENRY HOMBERG GOLF COURSE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget; Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Charges for services $ 371,482 $ 415,000 $ 339,600 $ 388,000
Interest - - 1,200 1,200
Miscellaneous revenues 40,184 49,000 39,400 44,000
Transfers in - - - 35,000
TOTAL REVENUES 411,666 464,000 380,200 468,200
EXPENDITURES
Wages 157,073 161,100 183,100 190,900
Benefits 20,794 41,000 46,700 56,400
Operating supplies 43,846 50,100 47,200 55,600
Repair and maintenance 50,636 69,200 40,000 50,000
Utilities 14,455 17,800 18,500 18,000
Contract services 13,353 19,600 15,700 18,100
Debt service 63,037 75,700 75,700 75,700
TOTAL EXPENDITURES 363,194 434,500 426,900 464,700
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES 48,472 29,500 (46,700) 3,500
BEGINNING FUND BALANCE - 31,100 48,472 1,772
Unreserved 48,472 60,600 1,772 5,272
ENDING FUND BALANCE $ 48,472 $ 60,600 $ 1,772 $ 5,272
MUNICIPAL TRANSIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Service charges $ 671,731 $ 625,000 $ 590,000 $ 675,000
Intergovernmental revenues 1,398,351 8,793,000 1,961,000 10,466,900
Interest - - 4,100 -
Miscellaneous revenues - - - 90,000
Transfers in 1,300,000 1,396,000 2,196,000 1,396,000
TOTAL REVENUES 3,370,082 10,814,000 4,751,100 12,627,900
EXPENDITURES
Contract services 4,004,767 3,950,000 4,235,000 3,950,000
Capital outlay - 6,872,600 220,500 8,269,000
TOTAL EXPENDITURES 4,004,767 10,822,600 4,455,500 12,219,000
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES (634,685) (8,600) 295,600 408,900
BEGINNING FUND BALANCE (36,995) (175,195) (671,680) (376,080)
Unreserved (671,680) (183,795) (376,080) 32,820
ENDING FUND BALANCE $ (671,680) $ (183,795) $ (376,080) $ 32,820
SPECIAL REVENUE AND OTHER FUNDS
STATEMENT OF REVENUES AND EXPENDITURES
Balance FY 2007 Balance
10/01/06 Revenues Approp. 09/30/07
Confiscated Goods $ 100,000 $ 16,000 $ 116,000 $
Municipal Airport 6,300 120,200 126,500 -
Texas Motor Carrier Violations 27,500 46,000 73,500
Municipal Court Security Fee 31,400 75,500 106,900 -
Municipal Court Technology 326,400 112,800 439,200
Municipal Court Juvenile Case Manager 1,100 48,000 49,100 -
Rita Recovery 3,293,100 5,800,000 9,093,100 -
Library Grants - 17,400 17,400 -
Julie Rogers Theatre Endowment 248,800 80,000 228,800 100,000 (1)
Tyrrell Historical Library 109,400 2,000 111,400 -
Expendable Trust 277,500 34,000 311,500
Library Trust 179,900 6,500 186,400 -
Library Endowment 811,900 18,000 55,000 774,900 (1)
Historical Fire Museum 3,900 9,100 13,000 -
TOTAL $ 5,417,200 $ 6,385,500 $ 10927,800 $ 874,900
(1) Unexpendable endowment
I
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Fleet rental $ 1,469,600 $ 1,234,800 $ 1,234,800 $ 1,128,400
Interest earnings 65,159 40,000 75,000 50,000
Miscellaneous revenues 4,818 - - -
Transfers in 220,512 525,000 4,725,000 400,000
Proceeds from capital lease 386,641 1,106,000 621,700 -
TOTAL REVENUES 2,146,730 2,905,800 6,656,500 1,578,400
EXPENDITURES
Improvements 648,696 609,500 550,900 1,045,800
Equipment 467,237 829,700 1,166,400 960,900
Vehicles 1,310,105 1,859,500 1,770,200 2,302,600
Debt service 749,304 837,400 837,400 900,600
TOTAL EXPENDITURES 3,175,342 4,136,100 4,324,900 5,209,900
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES (1,028,612) (1,230,300) 2,331,600 (3,631,500)
BEGINNING FUND BALANCE 2,901,555 1,781,555 1,872,943 4,204,543
Unreserved 1,872,943 551,255 4,204,543 573,043
ENDING FUND BALANCE $ 1,872,943 $ 551,255 $ 4,204,543 $ 573,043
FLEET MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
User fees 5,188,557 5,093,400 5,433,800 5,769,700
Interest earnings 8,237 1,500 5,000 2,000
Miscellaneous revenues 467 - - -
TOTAL REVENUES 5,197,261 5,094,900 5,438,800 5,771,700
EXPENDITURES
Wages 920,144 1,077,100 1,069,500 1,139,100
Benefits 287,129 524,800 528,400 540,000
Operating supplies 1,461,316 1,343,800 1,343,100 1,561,300
Repair and maintenance 1,543,925 1,598,200 1,794,200 1,819,700
Utilities 50,465 52,200 54,000 55,400
Contract services 541,830 538,000 722,200 573,100
Equipment 115,622 35,100 48,700 29,100
Transfers out 192,500 - - -
TOTAL EXPENDITURES 5,112,931 5,169,200 5,560,100 5,717,700
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES 84,330 (74,300) (121,300) 54,000
BEGINNING FUND BALANCE 550,042 685,542 634,372 513,072
Reserved for inventory 350,000 350,000 350,000 350,000
Unreserved 284,372 261,242 163,072 217,072
ENDING FUND BALANCE $ 634,372 611,242 513,072 567,072
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Service charges ' $ 11,788,483 $ 12,055,500 $ 12,055,500 $ 12,329,500
Employee contributions 2,138,482 2,178,100 2,175,750 2,350,000
Interest 103,571 120,000 215,000 175,000
Miscellaneous revenues - - 8,900 -
Insurance recoveries 290,036 75,000 - -
TOTAL REVENUES 14,320,572 14,428,600 14,455,150 14,854,500
EXPENDITURES
Health
Standard indemnity plan 5,443,446 5,850,000 5,825,000 6,435,000
Managed health organization 3,656,066 4,100,000 3,910,000 4,600,000
Health prescriptions 1,807,040 2,000,000 2,050,000 2,350,000
Dental 683,808 787,100 697,000 760,000
Other benefits 98,169 212,500 175,200 192,400
Total 11,688,529 12,949,600 12,657,200 14,337,400
Worker's Compensation
Third party administration 61,067 62,400 62,400 62,400
Claims paid 564,872 1,000,000 700,000 1,000,000
Excess insurance 76,500 85,000 76,500 85,000
Safety management 126,373 163,500 153,900 168,900
Total 828,812 1,310,900 992,800 1,316,300
General
Unemployment 92,830 100,000 92,000 100,000
Short-term disability 259,111 350,000 310,000 350,000
Total 351,941 450,000 402,000 450,000
TOTAL EXPENDITURES 12,869,282 14,710,500 14,052,000 16,103,700
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES 1,451,290 (281,900) 403,150 (1,249,200)
BEGINNING FUND BALANCE 2,402,023 3,029,323 3,853,313 4,256,463
Unreserved 3,853,313 2,747,423 4,256,463 3,007,263
ENDING FUND BALANCE $ 3,853,313 $ 2,747,423 $ 4,256,463 $ 3,007,263
' Included as Service charges are amounts which were budgeted and reported as Interdepartmental transfers
in prior years.
GENERAL LIABILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2006 FY 2006 FY 2007
REVENUES
Interest $ 15,247 $ 12,500 $ 35,000 $ 15,000
Transfers in 1,150,000 775,000 775,000 775,000
TOTAL REVENUES 1,165,247 787,500 810,000 790,000
EXPENDITURES
Professional services 162,179 100,000 100,000 100,000
Claims paid 805,868 900,000 625,000 700,000
Other insurance 4,137 4,500 4,200 4,500
TOTAL EXPENDITURES 972,184 1,004,500 729,200 804,500
EXCESS (DEFICIT) REVENUES
OVER EXPENDITURES 193,063 (217,000) 80,800 (14,500)
BEGINNING FUND BALANCE 771,111 449,411 964,174 1,044,974
Reserved for unpaid claims - - - -
Unreserved 964,174 232,411 1,044,974 1,030,474
ENDING FUND BALANCE $ 964,174 $ 232,411 $ 1,044,974 $ 1,030,474