HomeMy WebLinkAboutORD 08-086 ORDINANCE NO. 08-086
ENTITLED AN ORDINANCE REFERRED TO AS THE
"ANNUAL APPROPRIATION ORDINANCE" ADOPTING A
BUDGET FORTHE FISCAL PERIOD BEGINNING OCTOBER
1, 2008, AND ENDING SEPTEMBER 30, 2009, 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, 2008, and ending September 30, 2009;
and,
WHEREAS, attempts were made to provide notice and conduct public hearings on
the budget in accordance with the requirements of the Charter of the City of Beaumont and
the statutes of the State of Texas; however, the necessity to declare disasters and call for
mandatory evacuations due to Hurricanes Gustav and Ike prevented the conducting of
regular Council meetings and scheduled public hearings on the budget; and
WHEREAS, Article VI, Section 9, states that, "The budget shall be finally adopted
not later than the twenty-seventh (27th)day of the last month of the fiscal year. Should the
Council take no final action on or prior to such day, the budget as submitted by the City
Manager shall be deemed to have been finally adopted by the Council;"and
WHEREAS, the City Council is of the opinion that the budget, as attached hereto
as exhibit "A," should be ratified as 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, ratified 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 1 st day of October, 2008, and ending the 30th day of
September, 2009, 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 $107,225,500
(includes $1.5 million contingency)
b. Debt Service 14,580,800
C. Water Utilities 37,268,100
d. Solid Waste Management 8,846,400
e. Hotel Occupancy Tax 3,023,500
f. Henry Homberg Golf Course 562,200
g. Municipal Transit 10,914,500
h. Other Special Revenue 3,630,933
i. Capital Reserve 9,874,800
j. Fleet Management 8,673,100
k. Employee Benefits 17,704,800
I. General Liability 944,500
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 inter-fund 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 30th day of
September, 2008.
AW
.� VA
•+ - M or Becky Ames -
s
GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Sales and use taxes $ 35,852,787 $ 37,266,000 $ 37,266,000
Property taxes 19,414,241 24,020,000 27,171,000
Industrial payments 12,081,915 13,178,700 15,782,000
Gross receipts taxes 8,146,008 8,099,200 8,071,200
Utility fund in lieu 6,936,000 6,936,000 7,036,000
Charges for services 3,606,698 3,615,600 3,589,000
Fines and forfeits 2,558,994 2,311,100 2,224,800
Licenses and permits 1,638,903 1,674,300 1,404,600
Other 4,105,019 3,498,700 3,183,900
TOTAL REVENUES 94,340,565 100,599,600 105,728,500
EXPENDITURES
Police 25,322,789 26,487,300 28,259,100
Fire 19,032,153 21,186,400 22,339,900
Public Works 16,302,342 16,906,200 17,553,300
Public Health 6,449,585 7,054,500 8,511,900
Information Technology 2,400,402 2,965,400 5,269,200
Parks and Recreation 3,897,599 4,371,900 4,516,700
Event Facilities and Libraries 3,443,367 4,041,100 4,259,400
Finance 3,173,418 3,404,600 3,705,100
Community Development - 2,334,800 2,469,100
Executive Office 1,503,338 1,577,400 1,694,500
Human Resources 657,602 962,700 1,085,300
City Attorney 718,054 675,300 769,200
City Clerk 267,591 209,300 326,600
TOTAL EXPENDITURES 83,168,240 91,176,900 100,759,300
OTHER USES
Transfers out 6,326,000 4,966,200
TOTAL APPROPRIATIONS 89,494,240 104,4561900 .105,725,500
EXCESS(DEFICIT)REVENUES
OVER APPROPRIATIONS 4,846,325 (3,857,300) 3,000
BEGINNING FUND BALANCE 20,262,622 25,108,947 21,251,6+47
Reserved for contingency 1,500,000 1,500,000 1,600,000
Unreserved 23,608,947 19,751,647 19,754,647
ENDING FUND BALANCE $ 25,108,947 $_ 21251 647 $ 21,254,647
EXHIBIT "A"
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Property taxes $ 12,951,803 $ 12,276,000 $ 13,079,000
Other 1,426,872 1,319,500 1,408,800
TOTAL REVENUES 14,378,675 13,595,500 14,487,800
EXPENDITURES
Principal and interest 14,088,433 13,820,800 14,567,800
Service charges 5,168 3,400 8,000
Other operating expenses - 27,500 5,000
TOTAL EXPENDITURES 14,093,601 13,851,700 14,580,800
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 285,074 (256,200) (93,000)
BEGINNING FUND BALANCE 2,270,220 2,555,294 2,299,094
ENDING FUND BALANCE $ 2,555,294 $ 2,2991094 $ 21206,094
WATER UTILITIES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Water sales $ 23,058,035 $ 24,935,000 $ 27,080,400
Sewer charges 5,680,142 6,180,000 6,612,600
Other 2,483,910 2,252,100 1,997,000
TOTAL REVENUES 31,222,087 33,367,100 35,690,000
EXPENDITURES
Wages 5,825,198 6,142,100 6,507,900
Benefits 2,856,876 2,985,500 3,242,000
Operating expenditures 999,362 1,145,900 1,204,000
Repair and maintenance 3,338,508 3,539,700 3,928,900
Utilities 2,155,787 2,238,700 2,488,900
Contract services 669,577 600,900 1,044,600
Equipment purchases 34,205 - 14,000
Capital expenditures 1,729,306 3,091,900 2,593,600
Debt service 8,860,314 9,161,700 10,344,200
Payment In lieu of taxes 5,630,000 5,630,000 5,630,000
Transfers to other funds 250,000 270,000 270,000
TOTAL EXPENDITURES 32,349,133 34,806,400 37,268,100
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (1,127,046) (1,439,300) (1,578,100)
BEGINNING FUND BALANCE 10,650,201 9,523,155 8,083,855
Unreserved 9,523,155 8,083,856 6,605,755
ENDING FUND BALANCE $ 91523,156 $ 8 083 855 $ 6,505 755
SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009..
REVENUES
Residential collections $ 5,507,013 $ 5,860,000 $ 5,800,000
Landfill fees 3,076,185 3,200,000 2,600,000
Proceeds from sale of assets - 90,000 1,500
Other 123,146 87,300 92,000
TOTAL REVENUES 8,706,344 9,237,300 8,493,500
EXPENDITURES
Wages 1,850,762 2,008,700 2,054,800
Benefits 983,608 1,051,100 1,129,200
Operating expenditures 776,054 1,347,200 1,448,600
Repair and maintenance 1,926,967 2,032,000 2,026,200
Utilities 34,084 32,100 32,000
Contract services 130,758 213,800 224,200
Equipment purchases - 11,500 8,200
Capital expenditures 570,332 1,062,300 346,500
Debt service 670,657 619,700 185,700
Payment in lieu of taxes 1,306,000 1,306,000 1,306,000
Transfers to other funds 75,000 85,000 85,000
TOTAL EXPENDITURES 8,324,222 9,769,400 8,846,400
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 382,122 . (532,1.00 (352,900)
BEGINNING FUND BALANCE 2,600,346 2,982,468 2,450,368
Unreserved 2,982,468 2,450,368 2,097,468
ENDING FUND BALANCE $ 299S,468, $ 12,450,368 $ 2,097,468.
HOTEL OCCUPANCY TAX FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Gross receipts taxes $ 2,463,560 $ 2,700,000 $ 2,500,000
Other 196,966 93,000 56,300
TOTAL REVENUES 2,660,526 2,793,000 2,556,300
EXPENDITURES
Convention and Visitors Bureau 1,437,380 1,696,700 1,735,800
Designated programs 295,000 310,000 452,000
Payment in lieu of taxes - - 100,000
Transfers to other funds 645,700 645,700 735,700
TOTAL EXPENDITURES 2,378,080 2,652,400 , 3,023,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 282,446 140,600 (467,200)
BEGINNING FUND BALANCE 714,964 997,410 1,138,010
Unreserved 997,410 1,138,010 670,810
ENDING BALANCE $ 997,410 $,1 8,010 $ 670,810
Convention&Tourism Personnel FY 2007 FY 2008 FY 2 �
Exempt 8 8 8
Clerical 1 1 1
9 9 9
HENRY HOMBERG GOLF COURSE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Charges for services $ 432,523 $ 442,000 $ 495,000
Other 44,201 39,700 39,700
TOTAL REVENUES 476,724 481,700 534,700
EXPENDITURES
Wages 170,078 205,500 202,000
Benefits 54,805 62,100 63,600
Operating expenditures 52,744 64,500 70,600
Repair and maintenance 26,795 51,600 54,800
Utilities 14,236 19,100 20,300
Contract services 18,202 15,100 16,600
Capital expenditures - 54,400 58,600
Debt service 75,644 75,700 75,700
TOTAL EXPENDITURES 412,504 548,000 562,200
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 64,220 (66,300) (27,500)
BEGINNING FUND BALANCE 53,390 117,610 51,310
Unreserved 117,610 51,310 23,810
ENDING FUND BALANCE $ 117,610 $ 51,310 $ 23,810
MUNICIPAL.TRANSIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Service charges $ 612,131 $ 630,060 $ 715,000
Intergovernmental revenues 3,335,057 2,975,300 8,400,000
Other 1,406,304 2,025,000 2,130,800
TOTAL REVENUES 5,353,492 5,630,300 11,245,800
EXPENDITURES
Contract services 4,208,600 4,600,000 4,714,500
Capital outlay 1,312,494 1,014,800 6,200,000
TOTAL EXPENDITURES 5,521,094 5,814,800 10,914,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (167,602) (184,500) 331,300
BEGINNING FUND BALANCE 383,702 216,100 31,600
Unreserved 216,100 31,600 362,900
ENDING FUND BALANCE $ 216100 $ 31,600 $ 362,900
OTHER FUNDS
STATEMENT OF REVENUES AND EXPENDITURES
Estimated
Balance FY 2009 Balance
10/01/08 Relrenues Approp. 09/30109
Municipal Airport $ 29,800 $ 153,700 $ 183,500 $ -
Toms Motor Carrier Violations 32,600 40,900 73,500 -
Municipal Court Security Fee 15,481 70,700 88,181
Municipal Court Technology 438,000 97,000 535,000
Municipal Court Juvenile Case Manager 14,502 48,000 62,502 -
Rita Recovery 25,400 1,643,200 1,888,600 -
Library Grants - 10,300 10,300 -
Confiepated Goods 265,9$7 24,600 290,537 -
Julie Rogers Theatre Endowment 120,700 4,000 24,700 100,000 (1}
Tyrrell Historical Library 162,263 4,000 166,263 -
Expendable Trust 224,800 14,000 238,800 -
Library Trust 144,600 5,000 149,600 -
Library Endowment 875,500 30,000 130,600 774,900 (1)
Historical Fire Museum 850 10,000 10,850 -
TOTAL. $_ 2.350,433 $_ 2.155.400 $ 3.630.933 $ 874.900
(1) Unexpend"endowment
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Fleet rental $ 1,128,400 $ 1,249,300 $ 1,967,700
Other 4,730,824 7,371,000 24355.100
TOTAL REVENUES 5,859,224 8,620,300 4,322,800
EXPENDITURES
Improvements 334,575 2,935,000 5,439,000
Equipment 719,178 1,533,300 1,434,900
Vehicles 2,309,308 3,327,700 2,650,400
Debt service 895,312 752,600 350,500
Transfers out 24,990 - -
TOTAL EXPENDITURES 4,283,363 8,548,600 9,874,800
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 1,575,861 T 71,700 (5,552,000)
BEGINNING FUND BALANCE 4,882,319 6,458,180 6,529,880
Unreserved 6,458,180 6,52%880 977,880
ENDING FUND BALANCE $ 6,458,180 $ 6 529 880 $ 977,880
FLEET MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
User fees $ 6,743,228 7,825,400 8,141,900
Other 1,524 313,200 500
TOTAL REVENUES 6,744,752 8,138,600 8,142,400
EXPENDITURES
Wages 1,065,595 1,215,500 1,406,800
Benefits 532,304 556,300 685,600
Operating expenditures 1,932,211 2,660,900 3,465,200
Repair and maintenance 2,189,124 2,190,000 2,334,100
Utilities 48,869 52,000 57,500
Contract services 907,737 739,900 691,200
Equipment purchases 21,160 40,200 32;700
TOTAL EXPENDITURES 6,697,000 7,454,800 8,673,100
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 47,752 683,800 (530,700)
BEGINNING FUND BALANCE 511,186 558,938 1242,738
Reserved for inventory - - -
Unreserved 558,938 1,242,738 712,038
ENDING FUND BALANCE $ 558 938 1 242 738 12,0
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Service charges $ 12,332,899 $ 13,086,000 $ 14,038,500
Employee contributions 2,423,501 2,630,000 2,704,000
Other 278,504 436,500 430,000
TOTALREVENUES 15,034,904 16,152,500 17,172,500
EXPENDITURES
Health
Preferred Provider Organization 6,034,8$9 6,550,000 7,605,200
Health Maintenance Organization 4,143,730 4,182,000 4,645,000
Health prescriptions 2,104,045 2,350,000 2,500,000
Dental 680,289 731,000 880,300
Other benefits 169,859 167,000 187,200
Total 13,132,762 13,980,000 15,817,700
Worker's Compensation
Third party administration 62,400 62,400 65,600
Claims paid 956,382 1,385,000 1,000,000
Excess insurance 79,500 82,700 99,300
Safety management 168,251 183,900 197,200
Total 1,266,533 1,714,000 1,362,100
General
Unemployment 22,390 105,000 100,000
Short-term disability 505,447 350,000 425,000
Total 527,846 455,000 525,00
TOTAL EXPENDITURES 14,927,141 16,149,000 17,704,800
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 1071763 3,500 (532,300)
BEGINNING FUND BALANCE 4,060,927 .4,168,690 4,172,190
Unreserved 4,168,690 4,172,190 3,639,890
ENDING FUND BALANCE $ 4A168.690 $ 4172190 $ 3 639 890
GENERAL LIABILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES ;
Actual Estimated Budget
FY 2007 FY 2008 FY 2009
REVENUES
Transfers in $ 775,000 $ 825,000 $ 725,000
Other 62,559 50,000 50,000
TOTAL REVENUES 837,559 875,000 775,000
EXPENDITURES
Professional services 9,331 100,000 100,000
Claims paid 536,610 815,800 840,000
Other insurance 4,136 4,200 4,500
TOTAL EXPENDITURES 550,077- 920,000 944,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 287,482 (45,000) (169,500
BEGINNING FUND BALANCE 1,001,109 1,288,591 1,243,591
Reserved for unpaid claims - - -
Unreserved 1,288,591 1,243,591 1,074,091
ENDING FUND BALANCE $ $ 1,243,591 $ 1,074,091