HomeMy WebLinkAboutORD 09-050 ORDINANCE NO. 09-050
ENTITLED AN ORDINANCE REFERRED TO AS THE
"ANNUAL APPROPRIATION ORDINANCE" ADOPTING A
BUDGET FORTHE FISCAL PERIOD BEGINNING OCTOBER
1, 2009, AND ENDING SEPTEMBER 30, 2010, 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, 2009, and ending September 30, 2010;
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, 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, 2009, and ending the 30th day of
September,2010, 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 $106,497,100
(includes $1.5 million contingency)
b. Debt Service 14,754,400
C. Water Utilities 37,160,000
d. Solid Waste Management 10,854,800
e. Hotel Occupancy Tax 3,193,400
f. Henry Homberg Golf Course 546,600
g. Municipal Transit 7,077,500
h. Other Special Revenue 6,084,859
i. Capital Reserve 4,800,600
j. Fleet Management 8,304,000
k. Employee Benefits 18,058,800
I. General Liability 1,529,500
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 22nd day of
September, 2009.
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GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2009 Estimated Budget
FY 2008 (As Amended) FY 2009 FY 2010
REVENUES
Sales and use taxes $ 38,115,619 $ 37,266,000 41,100,000 $ 37,353,300
Property taxes 24,094,054 27,171,000 27,271,300 28,508,000
Industrial payments 13,178,802 15,782,000 16,102,800 14,568,200
Gross receipts taxes 8,321,140 8,071,200 8,182,400 8,364,900
Utility fund in lieu 6,936,000 7,036,000 7,036,000 7,236,000
Charges for services 4,026,717 3,589,000 3,822,700 3,600,000
Fines and forfeits 2,178,959 2,224,800 2,248,200 2,218,800
Licenses and permits 1,772,817 1,404,600 1,552,100 1,350,000
Other 3,005,610 2,538,200 1,880,900 2,070,900
Transfers in 645,700 645,700 645,700 645,700
TOTAL REVENUES 102,275,418 105,728,500 109,842,100 105,915,800
EXPENDITURES
Police 26,516,360 28,704,100 28,831,100 30,358,000
Fire 21,145,645 22,339,900 22,885,000 23,424,300
Public Works 15,969,785 17,553,300 16,924,600 18,653,700
Public Health 7,000,329 8,066,900 7,403,100 8,328,500
Information Technology 2,816,132 5,269,200 5,352,900 5,017,100
Parks and Recreation 4,392,630 4,516,700 4,659,800 4,606,200
Event Facilities and Libraries 3,999,205 4,274,400 4,123,500 4,346,600
Finance 3,288,240 3,705,100 3,616,300 3,837,300
Community Development 2,350,939 2,469,100 2,271,500 2,021,700
Executive Office 1,569,744 1,679,500 1,731,900 1,786,400
Human Resources 897,382 1,085,300 1,085,700 1,024,900
City Attorney 677,602 769,200 807,700 872,300
City Clerk 208,730 326,600 232,900 250,100
TOTAL EXPENDITURES 90,832,723 100,759,300 99,926,000 104,527,100
OTHER USES
Transfers out 13,280,000 7,172,200 7,172,200 1,970,000
TOTAL APPROPRIATIONS 104,112,723 107,931,500 107,098,200 106,497,100
EXCESS(DEFICIT)REVENUES
OVER APPROPRIATIONS (1,837,305) (2,203,000) 2,743,900 (581,300)
BEGINNING FUND BALANCE 25,108,954 29,251,647 23,271,649 26,015,549
Reserved for contingency 1,500,000 1,500,000 1,500,000 1,500,000
Unreserved 21,771,649 17,548,647 24,515,549 23,934,249
ENDING FUND BALANCE $ 23,271,649 $ 19,048,647 26,015,549 $ 25,434,249
EXHIBIT "A"
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2008 FY 2008 FY 2009 FY 2010
REVENUES
Property taxes $ 12,296,597 $ 13,079,000 $ 13,079,000 $ 13,123,000
Other 491,745 488,800 383,800 382,200
Transfers in 818,368 920,000 920,000 920,000
TOTAL REVENUES 13,606,710 14,487,800 14,382,800 14,425,200
EXPENDITURES
Principal and interest 13,445,789 14,567,800 14,567,800 14,737,400
Service charges 17,925 8,000 8,000 8,000
Other operating expenses - 5,000 - 9,000
TOTAL EXPENDITURES 13,463,714 14,580,800 14,575,800 14,754,400
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 142,996 (93,000) (193,000) (329,200)
BEGINNING FUND BALANCE 2,453,864 2,197,662 2,596,860 2,403,860
ENDING FUND BALANCE $ 2,596,860 $ 2,104,662 $ 2,403,860 $ 2,074,660
WATER UTILITIES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2008 FY 2008 FY 2008 FY 2010
REVENUES
Water sales $ 25,530,246 $ 27,080,400 $ 25,165,000 $ 27,544,400
Sewer charges 6,203,244 6,612,600 6,510,000 7,055,600
Other 2,210,821 1,997,000 1,961,000 1,822,000
TOTAL REVENUES 33,944,311 35,690,000 33,636,000 36,422,000
EXPENDITURES
Wages 6,086,958 6,507,900 6,429,900 6,818,100
Benefits 2,965,619 3,242,000 3,479,600 3,516,800
Operating expenditures 683,204 1,204,000 1,103,700 1,197,900
Repair and maintenance 4,049,912 3,928,900 3,794,300 4,399,700
Utilities 2,252,118 2,488,900 2,165,700 2,454,600
Contract services 668,927 1,044,600 1,030,400 1,044,900
Equipment purchases - 14,000 15,000 5,300
Capital expenditures 2,250,719 2,593,600 2,248,200 659,600
Debt service 9,170,644 10,344,200 10,270,700 11,063,100
Payment in lieu of taxes 5,630,000 5,630,000 5,630,000 5,730,000
Transfers to other funds 270,000 270,000 270,000 270,000
TOTAL EXPENDITURES 34,028,101 37,268,100 36,437,500 37,160,000
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (83,790) (1,578,100) (2,801,500) (738,000)
BEGINNING FUND BALANCE 9,509,172 8,083,855 9,425,382 6,623,882
Unreserved 9,425,382 6,505,755 6,623,882 5,885,882
ENDING FUND BALANCE $ 9,425,382 $ 6,505,755 $ 6,623,882 $ 5,885,882
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SOLID WASTE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2009 Estimated Budget
FY 2008 (As Amended) FY 2009 FY 2010
REVENUES
Residential collections $ 5,888,694 $ 5,800,000 $ 5,924,500 $ 5,800,000
Landfill Bees 3,322,731 2,600,000 3,915,000 2,600,000
Proceeds from sale of assets - 1,500 100 1,500
Other 166,928 92,000 24,800 92,000
TOTAL REVENUES 9,378,353 8,493,500 9,864,400 8,493,500
EXPENDITURES
Wages 2,005,542 2,054,800 2,083,600 2,155,300
Benefits 1,052,410 1,129,200 1,191,100 1,196,900
Operating expenditures 545,638 1,448,600 640,000 977,600
Repair and maintenance 2,813,772 2,026,200 2,414,200 2,386,600
Utilities 33,223 32,000 23,500 32,500
Contract services 159,511 224,200 260,600 223,600
Equipment purchases 9,059 8,200 4,100 8,200
Capital expenditures 1,054,375 346,500 348,000 2,199,300
Debt service 596,974 185,700 185,700 183,800
Payment in lieu of taxes 1,306,000 1,306,000 1,306,000 1,406,000
Transfers to other funds 85,000 170,000 170,000 85,000
TOTAL EXPENDITURES 9,661,504 8,931,400 8,626,800 10,854,800
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (283,151) (437,900) 1,237,600 (2,361,300)
BEGINNING FUND BALANCE 2,982,465 2,450,368 2,699,314 3,936,914
Unreserved 2,699,314 2,012,468 3,936,914 1,575,614
ENDING FUND BALANCE $ 2,699,314 $ 2,012,468 $ 3,936,914 $ 1,575,614
HOTEL OCCUPANCY TAX FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2009 Estimated Budget
FY 2008 (As Amended) FY 2009 FY 2010
REVENUES
Gross receipts taxes $ 2,722,756 $ 2,500,000 $ 3,130,000 $ 2,600,000
Other 85,286 56,300 97,800 33,800
TOTAL REVENUES 2,808,042 2,556,300 3,227,800 2,633,800
EXPENDITURES
Convention and Visitors Bureau 1,571,672 1,735,800 1,770,100 1,905,700
Designated programs 310,000 452,000 452,000 452,000
Payment in lieu of taxes - 100,000 100,000 100,000
Transfers to other funds 645,700 1,135,700 1,135,700 735,700
TOTAL EXPENDITURES 2,527,372 3,423,500 3,457,800 3,193,400
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 280,670 (867,200) (230,000) (559,600)
BEGINNING FUND BALANCE 997,408 1,138,010 1,278,078 1,048,078
Unreserved 1,278,078 270,810 1,048,078 488,478
ENDING BALANCE $ 1,278,078 $ 270,810 $ 1,048,078 $ 488,478
Convention S Tourism Personnel FY 2008 FY 2009 FY 2010
Exempt 8 8 8
Clerical 1 1 1
9 9 9
HENRY HOMBERG GOLF COURSE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2008 FY 2009 FY 2009 FY 2010
REVENUES
Charges for services $ 438,556 $ 495,000 $ 475,500 $ 495,000
Other 4,062 4,700 3,700 500
Transfers in 35,000 35,000 35,000 70,000
TOTAL REVENUES 477,618 534,700 514,200 565,500
EXPENDITURES
Wages 197,576 202,000 221,200 205,200
Benefits 59,089 63,600 73,100 65,500
Operating expenditures 72,908 70,600 47,700 47,600
Repair and maintenance 47,127 54,800 46,100 62,800
Utilities 17,785 20,300 19,200 19,300
Contract services 11,545 16,600 16,600 15,200
Capital expenditures 54,400 58,600 58,600 55,300
Debt service 75,645 75,700 75,700 75,700
TOTAL EXPENDITURES 536,075 562,200 558,200 546,600
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (58,457) (27,500) (44,000) 18,900
BEGINNING FUND BALANCE 117,614 51,310 59,157 15,157
Unreserved 59,157 23,810 15,157 34,057
ENDING FUND BALANCE $ 59,157 $ 23,810 $ 15,157 $ 34,057
MUNICIPAL TRANSIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2008 FY 2009 FY 2009 FY 2010
REVENUES
Service charges $ 591,316 $ 715,000 $ 575,000 $ 600,000
Intergovernmental revenues 2,977,194 8,400,000 8,363,700 4,581,600
Other 2,095 130,800 500 500
Transfers in 2,020,000 2,000,000 2,000,000 1,900,000
TOTAL REVENUES 5,590,605 11,245,800 10,939,200 7,082,100
EXPENDITURES
Contract services 4,719,469 4,714,500 4,495,000 4,715,000
Capital outlay 1,014,778 6,200,000 6,200,000 2,362,500
TOTAL EXPENDITURES 5,734,247 10,914,500 10,695,000 7,077,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (143,642) 331,300 244,200 4,600
BEGINNING FUND BALANCE 198,782 14,282 55,140 299,340
Unreserved 55,140 345,582 299,340 303,940
ENDING FUND BALANCE $ 55,140 $ 345,582 $ 299,340 $ 303,940
o
OTHER FUNDS
STATEMENT OF REVENUES AND EXPENDITURES
Estimated
Balance FY 2010 Balance
10/01/09 Revenues Approp. 09/30110
Municipal Airport $ 648 $ 203,700 204,348 $ -
Texas Motor Carrier Violations 66,476 40,500 106,976 -
Municipal Court Security Fee 4,397 60,000 64,397 -
Municipal Court Technology 457,914 84,500 542,414 -
Municipal Court Juvenile Case Manager 6,655 48,100 54,755 -
Ike Recovery (5,117,423) 9,479,900 4,362,477
Gustav Recovery (1,186,003) 1,166,003 - -
Library Grants (2,700) 10,000 7,300 -
Confiscated Goods 40,890 51,000 91,890 -
Julie Rogers Theatre Endowment 121,888 1,300 23,188 100,000 (1)
Tyrrell Historical Library 122,803 1,000 123,803 -
Expendable Trust 242,461 12,700 255,161 -
Library Trust 118,560 1,400 120,960 -
Library Endowment 882,112 9,800 117,012 774,900 (1)
Historical Fire Museum 178 10,000 10,178 -
TOTAL $ (4,221,144) $ 11,179,903 $ 6,084859 $ 873,900
(1) unexpendable endowment
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2009 Estimated Budget
FY 2008 (As Amended) FY 2009 FY 2010
REVENUES
Fleet rental $ 1,249,300 $ 1,967,700 $ 1,967,700 $ 2,116,100
Other 535,610 204,600 255,900 204,800
Transfers in 7,150,000 3,850,300 4,031,200 -
TOTAL REVENUES 8,934,910 6,022,800 6,254,800 2,320,900
EXPENDITURES
Improvements 1,988,859 5,439,000 4,117,100 1,918,000
Equipment 1,132,462 1,434,900 1,685,300 904,500
Vehicles 2,701,097 2,650,400 3,161,300 1,747,000
Debt service 752,058 350,500 350,400 231,100
TOTAL EXPENDITURES 6,574,476 9,874,800 9,314,100 4,800,600
EXCESS(DEFICIT) REVENUES
OVER EXPENDITURES 2,360,434 (3,852,000) (3,059,300) (2,479,700)
BEGINNING FUND BALANCE 6,482,189 6,529,880 8,842,623 5,783,323
Unreserved 8,842,623 2,677,880 5,783,323 3,303,623
ENDING FUND BALANCE $ 8,842,623 $ 2,677,880 $ 5,783,323 $ 3,303,623
FLEET MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2005 FY 2009 FY 2009 FY 2010
REVENUES
User fees $ 7,962,492 $ 8,141,900 $ 7,414,000 $ 7,917,300
Other 16,463 500 14,300 500
Transfers in 300,000 - - -
TOTAL REVENUES 8,278,955 8,142,400 7,428,300 7,917,800
EXPENDITURES
Wages 1,213,641 1,406,800 1,314,000 1,415,600
Benefits 551,357 685,600 702,700 719,100
Operating expenditures 2,906,302 3,465,200 2,255,200 3,068,400
Repair and maintenance 2,212,922 2,334,100 2,342,600 2,331,200
Utilities 45,455 57,500 55,500 57,500
Contract services 709,080 691,200 771,900 696,000
Equipment purchases 38,927 32,700 35,500 16,200
TOTAL EXPENDITURES 7,677,684 8,673,100 7,477,400 8,304,000
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 601,271 (530,700) (49,100) (386,200)
BEGINNING FUND BALANCE 558,936 1,242,738 1,160,207 1,111,107
Reserved for inventory - - - -
Unreserved 1,160,207 712,038 1,111,107 724,907
ENDING FUND BALANCE $ 1,160,207 $ 712,038 $ 1,111,107 $ 724,907
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2008 FY 2009 FY 2009 FY 2010
REVENUES
Service charges $ 13,086,482 $ 14,038,500 $ 14,015,000 $ 13,996,500
Employee contributions 2,724,022 2,704,000 2,794,200 3,116,700
Other 189,394 200,000 125,900 45,000
Transfers in 230,000 230,000 230,000 30,000
TOTAL REVENUES 16,229,898 17,172,500 17,165,100 17,188,200
EXPENDITURES
Health
Preferred Provider Organization 6,817,520 7,605,200 7,543,100 7,844,500
Health Maintenance Organization 4,167,884 4,645,000 4,235,000 4,531,500
Health prescriptions 2,300,749 2,500,000 2,499,700 2,725,000
Dental 727,224 880,300 844,900 893,500
Other benefits 183,031 187,200 182,300 183,200
Total 14,196,408 15,817,700 15,305,000 16,177,700
Worker's Compensation
Third party administration 62,400 65,600 63,000 63,600
Claims paid 1,246,969 1,000,000 1,100,000 1,000,000
Excess insurance 82,680 99,300 81,500 90,000
Safety management 182,331 197,200 199,500 202,500
Total 1,574,380 1,362,100 1,444,000 1,356,100
General
Unemployment 93,811 100,000 95,000 100,000
Short-term disability 401,932 425,000 425,000 425,000
Total 495,743 525,000 520,000 525,000
TOTAL EXPENDITURES 16,266,531 17,704,800 17,269,000 18,058,800
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (36,633) (532,300) (103,900) (870,600)
BEGINNING FUND BALANCE 4,168,688 4,172,190 4,132,055 4,028,155
Unreserved 4,132,055 3,639,890 4,028,155 3,157,555
ENDING FUND BALANCE $ 4,132,055 $ 3,639,890 $ 4,028,155 $ 3,157,555
GENERAL LIABILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2009 Estimated Budget
FY 2008 (As Amended) FY 2009 FY 2010
REVENUES
Transfers in $ 825,000 $ 1,210,000 $ 1,210,000 $ 325,000
Other 48,529 50,000 14,500 15,000
TOTAL REVENUES 873,529 1,260,000 1,224,500 340,000
EXPENDITURES
Professional services 97,228 100,000 215,000 200,000
Claims paid 747,509 840,000 554,600 1,325,000
Other insurance 4,136 4,500 4,200 4,500
TOTAL EXPENDITURES 848,873 944,500 773,800 1,529,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 24,656 315,500 450,700 (1,189,500)
BEGINNING FUND BALANCE 1,524,851 1,242,077 1,549,507 2,000,207
Reserved for unpaid claims - - - -
Unreserved 1,549,507 1,557,577 2,000,207 810,707
ENDING FUND BALANCE $ 1,549,507 $ 1,557,577 $ 2,000,207 $ 810,707