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Home My WebLink AboutORD 07-090 ORDINANCE NO. 07-090 ENTITLED AN ORDINANCE REFERRED TO AS THE "ANNUAL APPROPRIATION ORDINANCE" ADOPTING A BUDGET FORTHE FISCAL PERIOD BEGINNING OCTOBER 1, 2007, AND ENDING SEPTEMBER 30, 2008, 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, 2007, and ending September 30, 2008; 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, 2007, and ending the 30th day of September, 2008, 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 $96,319,100 b. Debt Service 13,828,800 C. Water Utilities 34,823,700 d. Solid Waste Management 9,112,400 e. Hotel Occupancy Tax 2,901,200 f. Henry Homberg Golf Course 537,800 g. Municipal Transit 11,369,000 h. Other Special Revenue 5,615,200 i. Capital Reserve 10 490,500 j. Fleet Management 6,628,300 k. Employee Benefits 17,121,200 I. General Liability 874,500 Section 3. That the City Manager is hereby authorized to transfer budgeted funds from one lineitem 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 25th day of September, 2007. UM o t U� o,/� IVr Becky Ames - i i It#it i GENERAL FUND STATEMENT OF REVENUES AND EXPENDITURES Budget Actual FY 2007 Estimated Budget FY 2006 (As Amended) FY 2007 FY 2008 REVENUES Sales and use taxes $ 36,123,710 $ 31,261,500 $ 34,573,000 $ 34,573,000 Property taxes 20,242,920 19,206,000 19,400,000 24,000,000 Industrial payments 11,491,345 12,142,800 12,081,600 12,501,000 Gross receipts taxes 6,830,089 6,220,000 6,613,600 7,485,000 Utility fund in lieu 6,279,000 6,936,000 6,936,000 6,936,000 Charges for services 3,470,410 3,396,000 3,455,800 3,595,100 Fines and forfeits 2,612,302 1,925,400 2,492,700 2,216,100 Licenses and permits 1,403,390 1,300,000 1,416,300 1,411,900 Culture and recreation 431,918 504,000 540,100 607,700 Interest earnings 1,162,366 1,200,000 1,480,000 1,480,000 Miscellaneous revenues 1,052,745 847,100 1,147,300 869,500 Transfers in - 645,700 645,700 645,700 TOTAL REVENUES 91,100,195 85,584,500 90,782,100 96,321,000 EXPENDITURES Police 24,142,266 25,525,100 25,756,400 26,640,800 Fire 18,339,874 19,428,400 19,344,800 20,235,200 Public Works 10,387,571 16,224,000 16,041,000 15,672,000 Public Health 5,882,174 6,503,700 6,632,300 6,848,900 Event Facilities and Libraries 3,342,531 3,613,800 3,339,900 3,987,000 Parks and Recreation - 3,688,900 3,797,500 3,928,600 Finance 3,477,709 3,266,600 3,184,600 3,305,800 Technology Services - 2,530,300 2,404,300 3,005,000 Community Development - - 2,065,300 Executive Office 1,407,711 1,462,500 1,539,000 1,644,100 Human Resources 839,265 744,700 701,800 1,018,200 City Attorney 689,269 710,700 725,500 758,100 City Clerk 211,154 324,000 229,500 230,100 Internal Services 8,396,858 - - _ TOTAL EXPENDITURES 77,116,382 84,022,700 83,696,600 89,339,100 OTHER USES Transfers out 7,406,000 6,326,000 6,326,000 6,980,000 TOTAL APPROPRIATIONS 84,522,382 90,348,700 90,022,600 96,319,100 EXCESS(DEFICIT)REVENUES OVER APPROPRIATIONS 6,577,813 (4,764,200) 759,500 1,900 BEGINNING FUND BALANCE 13,684,809 16,145,572 20,262,622 21,022,122 Reserved for contingency 1,500,000 1,500,000 1,500,000 1,500,000 Unreserved 18,762,622 9,881,372 19,522,122 19,524,022 ENDING FUND BALANCE $ 20,262,622 $ 11,381,372 $ 21,022,122 $ 21,0243022 Exhibit"A" DEBT SERVICE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2006 FY 2007 FY 2007 FY 2008 REVENUES Property taxes $ 12,540,524 $ 12,948,000 $ 12,966,000 $ 12,333,000 Interest earnings 190,957 180,000 240,000 200,000 Miscellaneous revenues 332,265 339,300 339,300 334,500 Contributions from other funds 818,707 815,400 815,400 830,000 TOTAL REVENUES 13,882,453 14,282,700 14,360,700 13,697,500 EXPENDITURES Principal and interest 13,639,935 14,319,500 14,224,500 13,820,800 Service charges 5,258 8,000 8,000 8,000 Other operating expenses - - 10,800 - TOTAL EXPENDITURES 13,645,193 14,327,500 14,243,300 13,828,800 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 237,260 (44,800) 117,400 (131,300) BEGINNING FUND BALANCE 2,032,960 1,820,254 2,270,220 2,387,620 ENDING FUND BALANCE $_ 2,270,220 $ 1,775,454 $ 26387,620 $ 2,256,320 Exhibit"A" WATER UTILITIES FUND r STATEMENT OF REVENUES AND EXPENDITURES Budget Actual FY 2007 Estimated Budget FY 2006 (As Amended) FY 2007 FY 2008 REVENUES Water sales $ 19,756,896 $ 24,050,700 $ 23,469,000 $ 25,600,000 Sewer charges 6,905,280 5,538,600 5,847,300 6,315,100 Other fees and charges 3,635,749 1,683,000 1,730,600 1,650,000 Interest 441,505 375,000 520,000 500,000 Miscellaneous revenues 80,068 9,000 111,300 12,000 TOTAL REVENUES 30,819,498 31,656,300 31,678,200 34,077,100 EXPENDITURES Wages 5,477,132 5,826,600 5,663,400 6,170,300 Benefits 2,804,507 2,840,800 2,831,500 2,960,600 Operating supplies 927,065 953,200 958,100 961,300 Repair and maintenance 3,260,572 2,904,000 3,285,300 3,361,700 Utilities 2,561,521 2,395,100 2,421,200 2,591,800 Contract services 656,092 531,300 558,600 588,500 Capital 2,005,438 4,493,000 2,085,400 3,128,800 Debt service 8,023,914 9,022,900 8,925,100 9,160,700 Payment in lieu of taxes 4,973,000 5,630,000 5,630,000 5,630,000 Transfers to other funds 250,000 250,000 250,000 270,000 TOTAL EXPENDITURES 30,941,241 34,846,900 32,608,600 34,823,700 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES (121,743) (3,190,600) (930,400) (746,600) BEGINNING FUND BALANCE 10,837,765 9,271,707 10,716,022 9,785,622 Unreserved 10,716,022 6,081,107 9,785,622 9,039,022 ENDING FUND BALANCE $ 10, 116,022 $ 6,081,107 $ 9,785,622 $ 9,039,022 Exhibit"A" SOLID WASTE FUND STATEMENT OF REVENUES AND EXPENDITURES Budget Actual FY 2007 Estimated Budget FY 2006 (As Amended) FY 2007 FY 2008 REVENUES Residential collections $ 5,457,976 $ 5,600,000 $ 5,500,000 $ 5,796,000 Landfill fees 4,070,961 1,800,000 2,750,000 2,400,000 Interest earnings 80,837 50,000 115,000 115,000 Miscellaneous revenues 39,885 2,500 5,900 - Proceeds from sale of assets 65,478 - 1,500 1,500 TOTAL REVENUES 9,715,137 7,452,500 8,372,400 8,312,500 EXPENDITURES Wages 2,093,669 1,855,700 1,817,200 1,995,800 Benefits 1,043,269 994,500 978,300 1,051,300 Operating supplies 1,022,169 879,400 754,400 943,300 Repair and maintenance 1,611,429 1,425,900 1,771,400 1,709,000 Utilities 44,196 44,400 36,800 41,000 Contract services 103,045 231,300 177,500 168,800 Capital 1,345,235 734,400 658,000 1,192,500 Debt service 677,219 670,800 670,800 619,700 Payment in lieu of taxes 1,306,000 1,306,000 1,306,000 1,306,000 Transfers to other funds 75,000 75,000 75,000 85,000 TOTAL EXPENDITURES 9,321,231 8,217,400 8,245,400 9,112,400 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 393,906 (764,900) 127,000 (799,900) BEGINNING FUND BALANCE 2,206,440 2,053,736 2,600,346 2,727,346 Unreserved 2,600,346 1,288,836 2,727,346 1,927,446 ENDING FUND BALANCE $ 2,600,346 $ 1,288,836 $ 2,727,346 $ 1,927,446 Exhibit"A" HOTEL OCCUPANCY TAX FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2006 FY 2007 FY 2007 FY 2008 REVENUES Gross receipts taxes $ 2,366,831 $ 2,078,800 $ 2,425,000 $ 2,370,000 Interest earnings 23,328 7,000 37,000 35,000 Miscellaneous revenues 62,900 21,500 153,500 23,500 TOTAL REVENUES 2,453,059 2,107,300 2,615,500 2,428,500 EXPENDITURES Convention and Visitors Bureau 1,121,045 1,527,500 1,559,600 1,825,500 Convention Facilities 635,786 - - - Designated Programs 270,000 415,000 295,000 430,000 Transfers to Other Funds - 645,700 645,700 645,700 TOTAL EXPENDITURES 2,026,831 2,588,200 2,500,300 2,901,200 EXCESS(DEFICIT) REVENUES OVER EXPENDITURES 426,228 (480,900) 115,200 (472,700) BEGINNING FUND BALANCE 288,734 722,849 714,962 830,162 Unreserved 714,962 241,949 830,162 357,462 ENDING BALANCE $ 714,962 $ 241,949 $ 830,162 $ 357,462 Exhibit"A" HENRY HOMBERG GOLF COURSE FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2006 FY 2007 FY 2007 FY 2008 REVENUES Charges for services $ 401,168 $ 432,000 $ 455,000 $ 453,800 Interest 1,282 1,200 5,000 5,000 Miscellaneous revenues 39,716 - 2,700 - Transfers in - 35,000 35,000 35,000 TOTAL REVENUES 442,166 468,200 497,700 493,800 EXPENDITURES Wages 181,667 190,900 168,500 190,300 Benefits 46,090 56,400 54,800 58,800 Operating supplies 54,625 55,600 61,600 62,600 Repair and maintenance 45,336 50,000 42,800 53,800 Utilities 19,629 18,000 18,300 19,000 Contract services 14,262 18,100 23,200 2 ,200 Capital - - - 54,400 Debt service 75,645 75,700 75,700 75,700 TOTAL EXPENDITURES 437,254 464,700 444,900 537,800 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 4,912 3,500 52,800 (44,000) BEGINNING FUND BALANCE 48,477 1,772 53,389 106,189 Unreserved 53,389 5,272 106,189 62,189 ENDING FUND BALANCE $ 53,389 $ 5,272 $ 106,189 $ 62,189 Exhibit"A" MUNICIPAL TRANSIT FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2006 FY 2007 FY 2007 FY 2008 REVENUES Service charges $ 581,136 $ 675,000 $ 625,000 $ 630,000 Intergovernmental revenues 2,449,496 10,466,900 3,311,800 8,907,000 Interest 4,112 - 7,000 7,000 Miscellaneous revenues 37,731 90,000 - 90,000 Transfers in 2,196,000 1,396,000 11396,000 1,720,000 TOTAL REVENUES 5,268,475 12,627,900 5,339,800 11,354,000 EXPENDITURES Contract services 4,200,298 3,950,000 4,165,000 4,200,000 Capital outlay 31,042 8,269,000 1,289,300 7,169,000 TOTAL EXPENDITURES 4,231,340 12,219,000 5,454,300 11,369,000 EXCESS (DEFICIT)REVENUES OVER EXPENDITURES 1,037,135 408,900 (114,500) (15,000) BEGINNING FUND BALANCE (670,751) (376,080) 366,384 251,884 Unreserved 366,384 32,820 251,884 236,884 ENDING FUND BALANCE $ 366,384 $ 32,820 $ 251,884 $ 236,884 Exhibit"A" SPECIAL REVENUE AND OTHER FUNDS STATEMENT OF REVENUES AND EXPENDITURES Balance FY 2008 Balance 10/01/07 Revenues Approp. 08/30/08 Confiscated Goods $ 556,200 $ 250,000 $ 806,200 $ - Municipal Airport 4,800 147,400 152,000 - Texas Motor Carrier Violations 20,800 38,000 58,800 Municipal Court Security Fee 9,900 80,700 90,600 - Municipal Court Technology 403,200 127,800 531,000 - Municipal Court Juvenile Case Manager 27,400 60,000 87,400 _ Rita Recovery 100,300 3,066,000 3,166,300 - Library Grants - 10,300 10,300 - Julie Rogers Theatre Endowment 116,200 5,000 21,200 100,000 (1) Tyrrell Historical Library 116,600 5,000 121,600 - Expendable Trust 268,700 43,400 312,100 Library Trust 144,600 8,000 152,600 - Library Endowment 840,900 30,000 96,000 774,900 (1) Historical Fire Museum - 9,100 9,100 - TOTAL $ 2.609,400 $ 3,880+700 $ 5,615,200 $_. 874,900 (1) Unexpendable endowment Exhibit"A„ CAPITAL RESERVE FUND STATEMENT OF REVENUES AND EXPENDITURES Budget Actual FY 2007 Estimated Budget FY 2006 (As Amended) FY 2007 FY 2008 REVENUES Fleet rental $ 1,210,300 $ 1,128,400 $ 1,128,400 $ 1,249,300 Interest earnings 85,086 50,000 300,000 200,000 Miscellaneous revenues 72,945 - 3,700 4,800 Transfers in 4,725,000 4,400,000 4,400,000 4,150,000 Proceeds from capital lease 621,623 - - - TOTAL REVEN U ES 6,714,954 5,578,400 5,832,100 5,604,100 EXPENDITURES Improvements 457,796 3,460,000 317,000 5,215,500 Equipment 535,771 1,696,700 866,900 1,085,900 Vehicles 1,877,496 2,302,600 2,211,700 3,436,500 Debt service 837,381 900,600 900,600 752,600 TOTAL EXPENDITURES 3,708,444 8,359,900 4,296,200 10,490,500 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 3,006,510 (2,781,500) 1,535,900 (4,886,400) BEGINNING FUND BALANCE 1,875,809 4,204,543 4,882,319 6,418,219 Unreserved 4,882,319 1,423,043 6,418,219 1,531,819 ENDING FUND BALANCE $ 4,882,319 $ 1,423,043 $ 6,418,219 $ 1,531,819 Exhibit"A" FLEET MANAGEMENT FUND STATEMENT OF REVENUES AND EXPENDITURES Budget Actual FY 2007 Estimated Budget FY 2006 (As Amended) FY 2007 FY 2008 REVENUES User fees $ 6,134,571 5,769,700 6,222,000 6,388,800 Interest earnings 4,428 2,000 500 500 Miscellaneous revenues 2,858 - 800 - Transfers in - - - 300,000 TOTAL REVENUES 6,141,857 5,771,700 6,223,300 6,689,300 EXPENDITURES Wages 1,035,485 1,139,100 1,040,500 1,175,700 Benefits 524,719 540,000 525,000 541,400 Operating supplies 1,815,730 1,561,300 2,012,700 2,154,600 Repair and maintenance 2,065,825 1,819,700 2,105,600 1,923,700 Utilities 56,771 55,400 52,300 52,300 Contract services 719,426 573,100 714,500 740,400 Equipment 43,007 29,100 24,500 40,200 Transfers out - TOTAL EXPENDITURES 6,260,963 5,717,700 6,475,100 6,628,300 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES (119,106) 54,000 (251,800) 61,000 BEGINNING FUND BALANCE 633,458 513,072 514,352 262,552 Reserved for inventory 350,000 350,000 261,752 322,752 Unreserved 164,352 217,072 800 800 ENDING FUND BALANCE $ 514,352 567,072 262,552 323 552 Exhibit"K EMPLOYEE BENEFITS FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2006 FY 2007 FY 2007 FY 2008 REVENUES Service charges $ 12,032,829 $ 12,329,500 $ 12,329,500 $ 13,110,000 Employee contributions 2,223,407 2,350,000 2,395,100 2,571,000 Interest 234,796 175,000 260,000 250,000 Miscellaneous revenues 9,524 - - - Transfers in - - - 230,000 TOTAL REVENUES 14,500,556 14,854,500 14,984,600 16,161,000 EXPENDITURES Health Preferred Provider Organization 6,195,785 6,435,000 6,564,000 7,306,500 Health Maintenance Organization 3,885,496 4,600,000 4,150,000 4,680,000 Health prescriptions 2,012,076 2,350,000 2,175,000 2,350,000 Dental 677,565 760,000 689,100 728,000 Other benefits 154,186 191,800 160,100 203,300 Total 12,925,108 14,336,800 13,738,200 15,267,800 Worker's Compensation Third party administration 61,733 62,400 62,400 65,000 Claims paid 674,852 1,000,000 900,000 1,000,000 Excess insurance 76,500 85,000 85,000 85,000 Safety management 162,790 169,500 150,000 178,400 Total 975,875 1,316,900 1,197,400 1,328,400 General Unemployment 79,793 100,000 50,000 100,000 Short-term disability 312,169 350,000 500,000 425,000 Total 391,962 450,00 550,000 525,000 TOTAL EXPENDITURES 14,292,945 16,103,700 15,485,600 17,121,200 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 207,611 (1,249,200) (501,000) (960,200) BEGINNING FUND BALANCE 3,853,316 4,256,463 4,060,927 3,559,927 Unreserved 4,060,927 3,007,263 3,559,927 2,599,727 ENDING FUND BALANCE $ 4.060.927 $ 3 007 263 $ 3,559 927 $ 2,599,727 Exhibit"A" GENERAL LIABILITY FUND STATEMENT OF REVENUES AND EXPENDITURES Actual Budget Estimated Budget FY 2006 FY 2007 FY 2007 FY 2008 REVENUES Interest $ 42,721 $ 15,000 $ 55,000 $ 55,000 Transfers in 775,000 775,000 775,000 825,000 TOTAL REVENUES 817,721 790,000 830,000 880,000 EXPENDITURES Professional services 194,804 100,000 25,000 100,000 Claims paid 583,361 700,000 700,000 770,000 Other insurance 4,136 4,500 4,200 4,500 TOTAL EXPENDITURES 782,301 804,500 729,200 874,500 EXCESS(DEFICIT)REVENUES OVER EXPENDITURES 35,420 (14,500) 100,800 5,500 BEGINNING FUND BALANCE 964,174 1,044,974 999,594 1,100,394 Reserved for unpaid claims _ _ _ _ Unreserved 999,594 1,030,474 1,100,394 1,105,894 ENDING FUND BALANCE $ 999 594 $ 1,030,474 $ 1,100,394 $ 1,105,894 Exhibit"A"