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Home My WebLink AboutORD 95-54 ORDINANCE NO. l ENTITLED AN ORDINANCE REFERRED TO AS THE "ANNUAL APPROPRIATION ORDINANCE" ADOPTING A BUDGET FOR THE FISCAL PERIOD BEGINNING OCTOBER 1, 1995 AND ENDING SEPTEMBER 30, 1996 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, 1995 and ending September 30, 1996; and, WHEREAS, after notices and public hearings held in accordance with the requirements of the Charter of the City of Beaumont, 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, 1995, and ending the 30th day of September, 1996, and the several amounts stated in Exhibit "A" as proposed expenditures 1 r 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 $60,043,900 b. Debt Service 10,727,000 C. Water Utilities 18,687,100 d. Solid Waste Management 5,634,900 e. Hotel Occupancy Tax 1,265,000 f. Street Maintenance 1,445,000 g. Municipal Transit 2,486,000 h. Other Special Revenue 4,821,900 i. Capital Reserve 3,361,300 j. Fleet Management 3,021,000 k. Employee Benefits 8,125,000 I. General Liability 2,880,000 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. 2 PASSED BY THE CITY COUNCIL of the City of Beaumont this the/,xt4 day of�— �� , 1995. f YL",— - Mayor - 3 PARKS AND RECREATION (on the cover) J The residents of Beaumont welcomed the opening of two new neighborhood parks nestled among the trees of the north end of the City. The parks have state-of-the-art playground equipment with picnic areas, sprinkler devices for cooling off, covered shelters and parking. They have multi-purpose playing fields that can be used for various sports. A special feature common to both parks is an exercise trail with workout stations along the way. Halbouty Park Dedicated in February of 1995, this park covers 6.04 acres. The land was donated by Michel Halbouty, a world renowned geologist, in memory of his father, Tom C. Halbouty. Total cost of the project was $234,000 with half of the funding being provided by a Texas Parks & Wildlife Department grant. Lefler Park Dedicated in April of 1995, this park encompasses 42 acres. Ten acres of this land was donated by M. L. "Buddy" Lefler, a developer who formerly served on the City's planning commission. This park was named for Lefler's father, M. L. Lefler, Sr., who served as the City Attorney from 1934-1938. Subsequent donations made by Mr. Lefler and his wife, Kay, provided for the acquisition of 32 more acres. Total cost of the project was $384,000 with $190,000 being provided by a Texas Parks & Wildlife Department grant. This year also saw the completion of the Sterling R. Pruitt, Jr. Activity Center. This building, located at Magnolia Park, covers 24,000 square feet and provides a positive recreational alternative to the City's youth. The center features a gymnasium, weight-training room, aerobics, crafts and shower facilities. The gym is large enough to accommodate two full-court basketball games or a variety of games, including volleyball, badminton and table tennis. The building also houses offices and meeting rooms for the Parks & Recreation Department. Opened in May, with formal dedication ceremonies in June, the center received 4,000 to 5,000 visitors per week during the summer, with up to 2,300 visitors per week in the fall. The center was named for Sterling R. Pruitt, Jr., the former Assistant City Manager of Beaumont, who was a driving force in its creation. He was instrumental in obtaining the funding through a Community Development Block Grant. The total cost of the project was $2.6 million. Photos of Halbouty and Lefler Parks courtesy of Lewis Hiltpold Photo of Sterling R. Pruitt, Jr. Activity Center courtesy of Carol Wilson r r 1 CITY OF BEAUMONT, TEXAS Fiscal Year 1996 ANNUAL OPERATING BUDGET October 1, 1995 - September 30, 1996 City Council David W. Moore, Mayor Becky Ames, Mayor Pro Tem/At Large Andrew P. Cokinos, At Large Lulu L. Smith, Ward I Guy N. Goodson, Ward II John K. Davis, Ward III Bobbie Patterson, Ward IV Ray A. Riley, City Manager EXHIBIT "A" CIUJJ City o Beaumont September 12, 1995 To the Honorable Mayor, Members of City Council and Citizens of the City of Beaumont We are pleased to present the 1996 Annual Operating Budget for the City of Beaumont, Texas. The Budget has been prepared on a modified accrual basis in accordance with provisions of the City Charter and has been reviewed by City Council at workshops and at a public hearing held on September 5, 1995. The fiscal year 1996 Budget provides for planned expenditures, net of contingency appropriations, for all operating funds totaling $117,959,800. The final document has been modified to include the changes requested by Council during budget hearings and workshops. The Capital Improvement Program for fiscal years 1996-2000, adopted as a separate document, provides for planned expenditures of $21,110,000 for all Category I projects. Public Works projects are included at $19,500,000 and General Improvements at $1,610,000. This budget will either maintain or improve the current level of service in all departments. Respectfully submitted, f l/\ Ray A Riley City anager Beverly P. Hes, CPA►' Finance Offi r P. 0 Box 3827 Beaumont, Texas 77704 r Priorities and Issues With several local taxing entities proposing increases in their tax rates, City Council put forth the challenge to produce a balanced budget focusing on maintaining the current tax rate while continuing to provide the high level of service our citizens have come to expect. One obstacle facing the City this year was the potential for significant operating increases related to new services and the improvement of existing services. With the opening of Halbouty and Lefler Parks, approximately 50 acres of park facilities were added in FY 1995. The completion of Collier's Ferry Park, which is expected this fiscal year, will add another 1 ,200 acres. This, coupled with the additional costs associated with the opening of the Sterling R. Pruitt, Jr. Activity Center in June 1995, motivated staff to explore financing alternatives to continue to provide these services cost effectively. A new program provided by a local correctional institution allows the City to enter into cooperative agreements for the use of offender labor at no cost. The responsibility of the City is to provide transportation, a program supervisor, tools and equipment. The Parks and Recreation Department entered into a pilot program in mid FY 1995 for the use of offender labor. The jail system provided the manpower to perform such tasks as clearing underbrush to make new areas of Klein Park more accessible to the park patrons. This joint effort has been highly successful and has made it possible to provide these new services without an increase in taxes. The primary mission of this Council is to provide a streamlined government, increase economic development opportunities and enhance the quality of life for the citizens of Beaumont. Their commitment is evidenced by an article in the soon to be released October issue of Texas Business Magazine. The City of Beaumont is ranked No. 3 among medium-sized cities as best-run in the state. The magazine based its selections on a city's financial management, bond ratings, delivery of services, diversity of City Council membership and staff, and stability. One way Council demonstrates their dedication to Beaumont is by consistently providing programs of physical development throughout the City. Community Development Block Grant funds are regularly used to demolish dangerous structures in residential neighborhoods which often house drug dealers. Demolishing them not only provides vacant lots for new housing programs, thereby revitalizing deteriorated neighborhoods, but also helps lessen the crime problem. In a cooperative effort between the Chamber of Commerce, Jefferson County and the City of Beaumont, the U. S. Postal Service was encouraged to locate one of about two dozen computerized remote encoding centers in downtown Beaumont. This new facility is expected to create 1,000 new jobs. The owners of the former TSO building showed their commitment to downtown by donating the vacant structure to house the postal center. The County agreed to perform renovations and supply 325 parking spaces. The City committed to acquire and demolish the abandoned 12 story LaSalle Hotel and 10 story parking facility adjacent to the TSO site to provide the remaining 200 parking iii G r spaces required. Tax Increment Financing resources will be utilized to provide for the demolition of these structures which is expected to take place in late 1995. Removal of Y this blighting influence will further uphold Council's commitment to economic development and downtown revitalization. The City's Clean Community program strives to promote and maintain the beautification effort which began years ago with the efforts of the Clean Community Commission, now referred to as the Beautify Beaumont Commission. At the forefront is the maintenance of the arterial thoroughfares that give people their first impression of Beaumont. Contract labor is used for litter pick up along certain major arterial streets and grounds maintenance of Martin Luther King, Jr. Parkway. A significant increase in cost will be realized this year in part because of the recent opening of a major section of MLK Parkway. This could impact the City's ability to maintain the additional level of service expected. Because the offenders program has been so successful in the Parks and Recreation Department, this avenue is being explored for assistance in this area. Discussion is now underway with the jail system to provide the labor, thereby allowing . the City to continue to provide this aspect of the effort to beautify Beaumont. Public Works will also make some changes that should positively affect the beautification effort. Budgeted in FY 1996 are two street sweepers which will be used to take over and expand the street sweeping program currently under contract with an outside agency. Council's commitment to curbside recycling was put to the test over the last several months. In July 1994, in an effort to conserve space, the City's landfill was closed to external users. In the past, the revenue generated by fees collected from commercial haulers and other cities was sufficient to cover the cost of the recycling program. By January 1995 discussion of curbside recycling turned to methods of funding the existing program. Options such as a recycling fee of $1.25 per household or $2.00 per participant were explored; however, Council was determined to have no new fees. Management then set its sights on how collection costs could be reduced. The current private contractor was charging the City about $45,000 per month for once a week collection and received additional income by selling the products collected. In March, Council voted to have twice monthly collection and created convenient Saturday drop-off points throughout the city. This brought the monthly cost down to $25,500 per month, a savings of $234,000 annually. For FY 1996 it was decided that our Solid Waste Department would assume the entire recycling operation. The financial analysis showed that this could be accomplished at approximately the same cost. Additional revenue would also be realized from the sale of the items collected. By selling the recyclables ourselves, the City expects to generate between $100,000 to $150,000 from the sale of the recyclable materials. If the entire $150,000 is realized, the $300,000 cost of recycling would effectively be cut in half. iv • Probably the most challenging issue Council faced this year was how to fund the anticipated increase in debt service payments without raising taxes. In 1987, the City favorably refunded most of its debt. The elected officials at that time opted for a delayed payment schedule, which beginning in FY 1996, will increase the debt payments for that one issue by $3.4M, from $4.2M to $7.6M, for the remaining ten years of the bond issue. Total debt service requirements for FY 1996 are $10.7M. Of this $10:7M, $400,000 has its own funding source, reducing the amount required to $10.3M. The tax rate of $0.265 will generate $8.7M for FY 1996. To sufficiently fund current debt requirements, Council approved the use of $1.6M received from a lawsuit settlement in lieu of a tax rate increase in FY 96. Generally, the primary reason for issuing debt is to provide funding for capital improvements. This year's Capital Improvement Program (CIP) includes Category I projects totaling $21,110,000. A Category I project is an approved project for which funding has been provided or receipt is anticipated for FY 1996. Public works improvements account for $19.5M of total Category I projects. This year's CIP proposes no additional street or drainage improvement projects. The currently approved street and drainage improvement projects are either under contract with work in progress or the City is committed to provide matching funds for State participation projects. The major funding source for completion of projects currently approved are the proceeds from the issuance of $4.5M Certificates of Obligation in 1996 and available fund balance. General improvement Category I projects totaling $1.6M are also included in the FY 1996 Capital Improvement Program. Funds expected to be received through grants total $700,000 and will fund a significant portion of the Collier's Ferry project. The remaining costs are funded with available resources. Budget Highlights GENERAL FUND The General Fund is used to account for general governmental operations of the municipality. Included in these activities are budgets for law enforcement, public safety, public works, community services and administrative departments. Expenditures in FY 1995 are projected to be approximately $54.2M for these programs, and the budget proposed for FY 1996 provides for an increase of $2.2M or 4%. Revenues projected for FY 1996 are sufficient to fund the budget without a change in the current property tax rate. v General Fund Revenues By Source 38.3% Sales and use tax 20.1% Property taxes 9.7% Other 6.2% Utility fund in lieu 16.0% Industrial payments 9.7% Grass receipts tax $57,567,600 Revenues are estimated to reach $57.6M for FY 1996, an increase of $1.9M. This estimate is determined by looking at past trends and performances. The major revenue sources are discussed as follows: Sales and use tax represents 38.3% of the total revenue stream of the General Fund and is very responsive to prevailing economic conditions. Revenues recognized from sales tax for FY 1996 are expected to total $22M, an increase of $540,000 over FY 1995. Property tax revenue at 20.1% of the General Fund revenues is expected to total $11.6M. There is no proposed increase in the property tax rate dedicated to the General Fund. The increase of $260,000 is a result of an increase in the taxable property values certified by the Jefferson County Appraisal District. Industrial tax payments represent 16% of the total revenue stream of the General Fund and are collected from companies located outside the City's taxing jurisdiction. The payments are made contractually based on the assessed value of each company, and as such, generate revenue much like a property tax. New contracts were negotiated during FY 1995. Industrial tax payments are expected to increase by $775,000 to a total of $9.2M in FY 1996. This represents the most significant increase in revenues for the General Fund. Gross receipts tax, paid by local private utility companies for use of public rights-of-way, represents 9.7% of the General Fund revenues. Revenues received result from contractually determined rates, applied to the companies' annual gross receipts and are expected to rise to $5.6M, an increase of $227,000. Vi General Fund Expenditures By Function 6.0%Administrative Services 8.7%Central Services 29.0% Police 4.9%Parks& Recreation 4.2%Community Services 2.7% Health Services 4.9%General Government 14.8%Public Mft 2.9% Public Safety 21.9% Fire $56,393,900 Expenditures (net of transfers) for FY 1996 are expected to increase $2.2M or 4% for total expenditures of $56.4M. Personnel costs, comprised of both wages and benefits, total 77.3% of General Fund expenditures and are expected to increase $1.4M. The proposal is based on full employment in current authorized positions with an annual performance adjustment of up to 3% for all eligible employees, as well as estimated contractual salary adjustments for fire and police. Also included are several new personnel positions to perform new functions or take over previously contracted activities. In Streets and Drainage two equipment operators were added to perform the street sweeping function, which replaced the annual contract service for this activity. In Community Services the addition of three full-time staff will be required for the proposed Northend Library. The Parks division added two maintenance workers relative to the increased maintenance of new park facilities. In the Clean Community division, the addition of two employees related to the potential use of prison labor for the cleanup of arterial roadways and maintenance of MLK Parkway is included. There is no cost-of-living adjustment included. Operations are expected to increase $750,000 over those projected for FY 1995. The increase is across departments and is primarily the result of increased vehicle maintenance costs of $325,000 and computer related charges of $400,000. DEBT SERVICE FUND The Debt Service Fund is a legally restricted fund utilized to account for revenues recognized to liquidate the debt service requirements for the City's general obligation debt. This revenue is primarily earned through dedicated property tax revenue. vii Revenues are estimated to reach $9.4M for FY 1996. Net of the extraordinary $1.6M lawsuit settlement expected to be received in FY 1995, revenues remain relatively flat compared to FY 1995 levels. In lieu of a tax increase the lawsuit settlement will be used to fund the increased debt service requirements for FY 1996. Expenditures proposed for FY 1996 total $10.7M and are required to meet the current debt service obligations. WATER FUND The Water Utilities Fund is used to account for one of the City's enterprise activities. The Water Department is responsible for the production and sale of potable water for domestic and industrial uses and fire protection; collection and treatment of wastewater for the protection of public health and the environment; and maintenance and construction of water and sewer services. Revenues are expected to total $17.5M for FY 1996, which is an increase of $343,000 over those projected for FY 1995. This increase is in user fees and is the result of growth in water consumption. There is no proposed rate increase. Expenditures are projected to total $18.5M, which is $1.9M higher than FY 1995. Proposed personnel costs comprised of both wages and benefits total $5.8M and are expected to increase $521,000. The proposal includes performance adjustments of up to 3% for all eligible employees and four additional positions in Production and Reclamation. Proposed operating costs total $4.1M and provide for an increase of $340,000 over FY 1995. Increases are primarily in the area of fleet charges and chemicals. Debt service requirements are expected to remain constant at $3.8M for FY 1996. SOLID WASTE FUND The Solid Waste Fund, an enterprise fund, is used to account for the revenues generated from managing solid waste for the City. Functions include the collection and disposal of waste. Revenues are expected to total $5.7M which is a slight increase of $47,000 over FY 1995. Estimated revenues do not include a rate increase for residential collection. Recycling revenue, from the sale of recyclables, has been projected to generate $114,000. Expenditures proposed for FY 1996 are expected to increase slightly to $5.6M. Proposed personnel costs, consisting of both wages and benefits, total $2.2M and provide for an annual performance increase of three percent as is consistent with other funds. The increase in personnel is related to the addition of seven equipment operator positions in the recycling division, where this service will now be provided by City Viii employees instead of being contracted out as in the past. Operating costs are expected to decrease $543,000 from FY 1995.This is a result of decreased vehicle maintenance charges, relative to the purchase of new automated refuse collection trucks, and the replacement of the recycling contract with City employees. Non-operating costs are proposed to. increase by $335,000 over FY 1995. This is the result of increased debt service payments which include the first year's payments on the automated refuse collection trucks and recycling trucks. SPECIAL REVENUE FUNDS Special revenue funds are used to account for revenues allocated for restricted purposes as specified by law. A brief description of the major special revenue funds included in the FY 1996 budget are as follows: Hotel Occupancy Tax Fund is used to account for the "HOT" tax received and used to promote tourism and the arts. Revenues generated by the authorized tax are expected to remain constant at $1.2M. Proposed expenditures are expected to increase slightly to $1.26M. Funding for the Convention and Visitor's Bureau is expected to increase by 2.2% for FY 1996 and remain at approximately 55% of the "HOT" revenue. Street Maintenance Fund is used to account for funds received from a street user fee for the repair of streets in critical condition. Revenues are expected to remain constant in FY 1996 with proposed expenditures for the street maintenance program equivalent to the anticipated revenues. Municipal Transit Fund is used to account for the operations of the Beaumont Municipal Transit System. Revenues are projected to decrease by $677,000 primarily due to a reduction in intergovernmental revenue. Expenditures are expected to decrease $840,000 due to the completion of major capital improvements which were 80% grant funded. Other Special Revenue Funds include Confiscated Goods, Fire Training, Tax Increment Financing and various other grant and trust funds. Revenues are expected to total $3.5M from these sources. Proposed expenditures total $4.8M. These expenditures will fluctuate depending on revenue availability. INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of goods or services provided by one department to other departments of the City on a cost reimbursement basis similar to an enterprise fund where costs are recovered through user charges. A brief description of each fund included in the budget is as follows: ix Capital Reserve Fund is used to account for revenues and costs associated with the purchase and replacement of the City's fleet vehicles and equipment, including computers. Revenues are expected to increase to $3.8M. Expenditures related to the purchase and replacement of vehicles and equipment are budgeted at $3M. Fleet Management Fund is used to account for the activities associated with maintaining fleet vehicles owned by the City. Both revenues and expenditures are expected to increase slightly above the projected levels for FY 1995. Employee Benefits Fund is used to account for activities related to administration of the City's self-insured health and worker's compensation programs, along with other employee benefit costs. Service charges to departments are made based on $4,200 per authorized position for the health program and 2.5% of base wages for worker's compensation expenses. Expenditures are expected to decrease slightly from FY 1995. General Liability Fund is used to account for activities related to the City's self-funded general liability programs such as automobile liability, as well as other claims and judgments asserted against the City. Revenues for this fund are limited to transfers from general operating revenues; however, no transfer is proposed this year as current reserves will be utilized. Proposed expenditures are expected to decline slightly related to property insurance. Acknowledgments The preparation of the Fiscal Year 1996 Annual Operating Budget was made possible by the dedicated service and hard work of the entire staff of the Finance Department. The professional expertise and commitment of Paula Labrie, Controller; Andrea Deaton, Budget Officer; Tom Lowrance, Internal Auditor; staff accountants Edward Scott, Peggy Rhame and Janice Ridley; and Carol Wilson, Fiscal Assistant made this presentation possible. Appreciation is also expressed to the staff of the operating departments for their cooperation and contribution to the preparation of this document. Special thanks to Members of the City Council for their continuing interest and support. x FISCAL POLICY The overall goal of the City's fiscal policy is to establish and maintain effective management of the City's financial resources. Formal policy statements and major objectives provide the foundation for achieving this goal. Accordingly, this section outlines the policies used in guiding the preparation and management of the City's overall budget and the major objectives to be accomplished. In addition, the rationale which led to the establishment of the fiscal policy statements is also identified. BUDGETING 1. A comprehensive annual budget will be prepared for all funds expended by the City. Rationale: Inclusion of all funds in the budget enables the Council, the administration, and the public to consider all financial aspects of city government when preparing, modifying, and monitoring the budget, rather than deal with the City's finances on a "piece meal" basis. 2. The budget will be prepared in such a manner as to facilitate its understanding by citizens and elected officials. Rationale. One of the stated purposes of the budget is to present a picture of the city government operations and intentions for the year to the citizens of Beaumont. Presenting a budget document that is understandable to the citizens furthers the goal of effectively communicating local government finance issues to both elected officials and the public. 3. In addition to required public hearings, the Council will hold work sessions on the budget which will be open to the public. Rationale: Work sessions provide all citizens with a forum for meaningful participation in the budget process. Work sessions enable citizens to: obtain an understanding of the budget that cannot be acquired by the document itself; provide public input to the proposed budget; and to monitor the Council's changes to the proposed budget. 4. Copies of the proposed budget will be made available to citizens and elected officials prior to the work sessions. Rationale. Providing citizens with copies of the proposed budget in advance of the work sessions enables the public to become better informed on the issues facing the Council and the administration during the budget work sessions. A 5. Budgetary emphasis will focus on providing those basic municipal services which provide the maximum level of services, to the most citizens, in the most cost effective manner, with due consideration being given to all costs - economic, fiscal, and social. Rationale. Adherence to this basic philosophy provides the citizens of Beaumont assurance that its government and elected officials are responsive to the basic needs of the citizens and that its government is operated in an economical and efficient manner. 6. The budget will provide for adequate maintenance of capital, plant, and equipment and for their orderly replacement. Rationale: All governments experience prosperous times as well as periods of economic decline. In periods of economic decline, proper maintenance and replacement of capital, plant, and equipment is generally postponed or eliminated as a first means of balancing the budget. Recognition of the need for adequate maintenance and replacement of capital, plant, and equipment, regardless of the economic conditions, will assist in maintaining the government's equipment and infrastructure in good operating condition. 7. The City will avoid budgetary practices that balance current expenditures at the expense of meeting future years' expenses. Rationale: Budgetary practices such as postponing capital expenditures, accruing future years' revenues, or rolling over short-term debt are budgetary practices which can solve short-term financial problems; however, they can create much larger financial problems for future administrations and councils. Avoidance of these budgetary practices will assure citizens that current problems are not simply being delayed to a future year. 8. The City will give highest priority in the use of one-time revenues to the funding of capital assets or other non-recurring expenditures. Rationale: Utilizing one-time revenues to fund on-going expenditures results in incurring annual expenditure obligations which may be unfunded in future years. Using one-time revenues to fund capital assets or other non-recurring expenditures better enables future administrations and councils to cope with the financial problems when these revenue sources are discontinued, since these types of expenditures can more easily be eliminated. xii 9. The City will maintain a budgetary control system to help it adhere to the established budget. Rationale: The budget passed by the Council establishes the legal spending limits for the City. A budgetary control system is essential in order to insure legal compliance with the City's budget. 10. The City will exercise budgetary control (maximum spending authority) through City Council approval of appropriation authority for each appropriated budget unit. Rationale: Exercising budgetary control for each appropriated budget unit assists the Council in monitoring current year operations. It also acts as an early warning mechanism when departments deviate in any substantive way from the original budget. 11. Reports comparing actual revenues and expenditures to budgeted amounts will be prepared monthly. Rationale. The City's budget is ineffective without a system to regularly monitor actual spending and revenue collections with those anticipated at the beginning of the year. Monthly reports comparing actual revenues and expenditures to budget amounts provide the mechanism for the Council and the administration to regularly monitor compliance with the adopted budget. xiii CITY OF BEAUMONT PERPETUAL CALENDAR FOR BUDGET PLANNING Dates are approximate FEBRUARY 14 - Meet with City Manager regarding goals and assumptions for Five (5) Year Planning Budget and Five (5) Year Capital Program. FEBRUARY 20 - Distribute project worksheet packet to departments for preparation of Five (5) Year Capital Program. MARCH 10 - Submit Five (5) Year Planning Budget to City Manager for review. MARCH 15 - Departments to return completed project worksheets for Five (5) Year Capital Program. APRIL 1 - Final date for City Council submission of Five (5) Year Planning Budget (No preliminary). [on or before April 11 APRIL 1 - Fleet request and additional personnel request forms for Budget consideration, sent to departments by Finance. APRIL 10 - Submit Five (5) Year Capital Program to City Manager for review. APRIL 20 - Copy electronic payroll information to budget workfiles to calculate full-time personnel category Budget numbers (done by Finance). MAY 1 - Fleet request forms for Budget consideration returned from department directly to Fleet Division. Fleet to review and confer with requesting department. MAY 1 - Electronic Budget entry by departments may begin. MAY 10 - Budget training as needed. (allow one week). MAY 15 - Final date for Council submission of Five (5) Year Capital Program (preI Iminary). [3 months prior to final date for submission of budget] MAY 15 - Electronic entry of full-time personnel category Budget numbers by Finance. MAY 30 - Fleet requests due in Finance office for electronic entry in AS400 Budget system. MAY 30 - Additional personnel requests for Budget due in Finance office. AV �_` _` _�_ � _ _`__`�1'�\_ �5��4��.5�:) :5��.1�`� .4`.LAC J.�.L�.4�.(�.4.4�'�-5 JUNE 15 - Final date for electronic entry of Budget and current year estimates by departments. JUNE 25 - Submit Budget notebook with computer generated worksheets and preliminary document pages to City Manager for review. JULY 15 - Submit Budget (preliminary, in true format) to City Manager. JULY 25 - Tax planning begins. More than 3% increase requires special public hearings and public notices. AUGUST 15 - Final date for Council submission of Budget (preliminary). [at least45 days priortothe beginning of the fiscal year] AUGUST 15 - Set public hearing day & time for Budget and Five (5) Year Capital Program on date budget submitted. TBA - Must allow at least one full week between publishing notice and holding hearing for Budget and Five (5) Year Capital Program. ► Hold public hearing for Budget and Five (5) Year Capital Program. ► If Budget increases, another public hearing must be held. ► Must allow five days between publishing notice otice and holding hearing for increase in Budget. SEPTEMBER 27 - Final date for City Council adoption of Budget and Five (5) Year Capital Program. [on or before the 27th day of the last month of the fiscal year] SEPTEMBER 27 (or before if adopted sooner) - Create accounts for next fiscal year which will "roll over" Budget numbers in AS400. [Brackets indicate specific Charter information] XV TABLE OF CONTENTS Letter of Transmittal -------------------------------------------------------------------------- i BUDGET SUMMARY OrganizationalChart -------------------------------------------------------------------------- 1 Property Tax Levies and Collections ----------------------------------------------------------- 2 Dedication of Property Tax Rates -------------------------------------------------------------- 3 Assessed Value of Taxable Property ----------------------------------------------------------- 4 General Fund Expenditures- Ten Year Analysis ----------------------------------------------- 5 All Funds Summary --------------------------------------------------------------------------- 6 GENERAL FUND Summary of Revenues and Expenditures ------------------------------------------------------ 7 Summary of Revenues ------------------------------------------------------------------------ 8 Summary of Expenditures --------------------------------------------------------------------- 9 Summary of Expenditures by Division --------------------------------------------------------- 10 Police ---------------------------------------------------------------------------------------- 11 Fire ------------------------------------------------------------------------------------------ 15 PublicSafety --------------------------------------------------------------------------------- 19 PublicWorks --------------------------------------------------------------------------------- 23 HealthServices -------------------------------------------------------------------------------- 27 CommunityServices -------------------------------------------------------------------------- 31 Parks and Recreation ------------------------------------------------------------------------- 35 CentralServices ------------------------------------------------------------------------------ 39 Finance -------------------------------------------------------------------------------------- 43 Administrative Services ----------------------------------------------------------------------- 47 General Government ------------------------------------------------------------------------- 51 DEBT SERVICE Summary of Revenues and Expenditures ------------------------------------------------------ 55 Summary of Annual Debt Service Requirements ----------------------------------------------- 56 Summary of Total Indebtedness --------------------------------------------------------------- 57 Schedule of Current Debt Service Requirements ----------------------------------------------- 58 WATER FUND Water Utilities Narrative ---------------------------------------------------------------------- 59 Summary of Revenues and Expenditures ------------------------------------------------------ 60 Summary of Expenditures by Division --------------------------------------------------------- 61 Summary of Annual Debt Service Requirements ----------------------------------------------- 62 Schedule of Current Debt Service Requirements ----------------------------------------------- 63 TABLE OF CONTENTS SOLID WASTE MANAGEMENT FUND Solid Waste Management Narrative ----------------------------------------""--------------"- 65 Summary of Revenues and Expenditures --------------------------------------"'-""----"------ 66 Summary of Expenditures by Division ------------------------------------------"-------------- 67 Schedule of Current Debt Service Requirements 68 and Summary of Annual Debt Service Requirements --------------------------------'"'"""" SPECIAL REVENUE FUNDS Hotel Occupancy Tax Fund ------------------------------------------------------------------- 69 Street Maintenance Fund --------------------------------------------------------------------- 70 Municipal Transit Fund ------------------------------'------------------------------------------ 71 Other Special Revenues ---------------------------------------------------------------------- 72 INTERNAL SERVICE FUNDS Capital Reserve Fund Summary of Revenues and Expenditures --------------------------------------------"--"----"- 73 Recommended Equipment Purchases ---------------------------------------------"'-"-----"-- 74 Recommended Vehicle Purchases -----------------------------------------------"--"--------- 75 Recommended Building Improvements and Debt Service Requirements ---------------------------------------------""-----"-----"" 76 Fleet Management Fund Summary of Revenues and Expenditures -------------------------------------------'"--------- 77 Employee Benefits Fund Summary of Revenues and Expenditures ----------------------------------------------"------- 78 General Liability Fund Summary of Revenues and Expenditures --------------------------------------------"--"------ 79 PERSONNEL SCHEDULES Authorized Personnel Summary --------------------------------------------------------------- 81 MISCELLANEOUS Miscellaneous Statistics ----------------------------------------------------------------------- 95 Annual Appropriation Ordinance --------------------------------------------------""'"-----"-"- 101 TaxOrdinance -------------------------------------------------------------------------------- 105 Capital Program Resolution -------------------------------------------------------------------- 107 Glossary -------------------------------------------------------------------------------------- 111 CITY OF BEAUMONT ORGANIZATIONAL CHART CITIZENS OF BEAUMONT CITY COUNCIL Mayor Council Members I CITY ATTORNEY CITY MANAGER CITY CLERK Legal Advisor Executive Official Records Claims Litigation Municipal Court I , ADMINISTRATIVE SERVICES CENTRAL SERVICES COMMUNITY SERVICES Human Resources Building Codes Library System Community Development Building Services Convention Facilities Convention&Visitors Bureau Clean Community Planning j Purchasing Fleet Management j FINANCE FIRE&SAFETY HEALTH Financial Services Fire Suppression Health Administration Cash Management Emergency Medical Services Clinical Services Management Information Systems Animal Control Women,Infants&Children PARKS&RECREATION POLICE PUBLIC WORKS Parks Police Administration Engineering Recreation Field Operations Streets&Drainage Criminal Investigations Transportation SOLID WASTE WATER UTILITIES Residential Collection Customer Services Recycling Water Production Disposal Sewage Treatment System Maintenance 1 PROPERTY TAX LEVIES AND COLLECTIONS TEN YEAR ANALYSIS Ratio of Total Fiscal Municipal Total Tax Collections To Year Levy Collections (1) Current Tax Levy 1986 $ 19,782,318 $ 19,414,019 98.1% 1987 19,795,866 19,445,183 98.2% 1988 18,744,311 18,835,267 100.5% 1989 14,778,606 15,146,681 102.5% 1990 14,898,841 15,012,117 100.8% 1991 15,069,778 15,363,320 101.9% 1992 17,053,078 16,959,105 99.4% 1993 18,513,505 18,202,086 98.3% 1994 19,849,546 19,803,520 99.8% 1995 19,983,477 19,549,774 (2) 97.8% (1) Excludes penalty and interest (2) Total collection through June 30, 1995 2 DEDICATION OF PROPERTY `i AX RATES TEN YEAR ANALYSIS Fiscal Debt Total Year General Service _ Tax Rate 1987 0.46460 0.22540 0.690 1988 0.45857 0.23143 0.690 1989 0.32000 0.22000 0.540 1990 0.31920 0.22080 0.540 1991 0.33000 0.21000 0.540 1992 0.35000 0.24000 0.590 1993 0.35000 0.27000 0.620 1994 0.35000 0.26500 0.615 1995 0.35000 0.26500 0.615 1996 0.35000 0.26500 0.615 3 ASSESSED VALUE OF TAXABLE PROPERTY TEN YEAR ANALYSIS r Personal Fiscal Real Property Property Assessed Year Assessed Value Assessed Value Value 1987 $ 2,313,749,530 $ 555,216,530 $ 2,868,966,060 1988 2,173,838,570 542,728,170 2,716,566,740 1989 2,187,316,870 549,461,990 2,736,778,860 1990 2,150,670,490 608,374,200 2,759,044,690 1991 2,153,778,020 636,984,950 2,790,762,970 1992 2,416,469,900 473,882,240 2,890,352,140 1993 2,502,080,090 483,969,030 2,986,049,120 1994 2,550,466,830 677,101,620 3,227,568,450 1995 2,720,782,940 528,562,893 3,249,345,833 1996 N/A N/A 3,311,639,210 Assessed Value of Taxable Property Last Ten Fiscal Years 4 3 4 M w c 0 Co 2 1 f: 0 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Fiscal Year ®Assessed Value 4 GENERAL FUND EXPENDITURES y TEN YEAR ANALYSIS Fiscal Actual Year Budget 1986 $ 42,485,040 $ 39,975,282 1987 41,173,550 39,851,883 1988 43,862,240 42,647,100 1989 45,663,650 44,582,812 1 990 45,825,310 45,077,680 1991 47,395,100 47,699,499 1992 50,017,000 50,124,680 1993 55,088,095 52,457,595 1994 54,258,000 53,513,029 1995 55,737,900 54,959,700 *Estimate for current year General Fund Expenditures Last Ten Fiscal Years 60 -A 40 Ul C O 20 0 : 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 Fiscal Year E Budget M Actual 5 %,ITY OF HF'A UMONT . ...:,..........::.....................::::;:,::::::.::.�:::.::•:::>::::.x.::.:::a:>;:::asp:.:::;::ax:.:x:::::>:> ::>.::::::,:::;:::z::�::::;:x::::::z:k::::::fi<::::::zs::::::>:<::i::x:<: >:::i::fi: ALL FUNDS SO IMMARY FY,1905 FY 10£t FY 19a6 Fv 1'"Q6 B2lJ7ce Revenues Expenditures 10/01/95 Revenues Expenditures 9/30/96 General Fund 55,696,711 54,959,700 6,720,439 57,567,600 58,543,900 5,744,139 Debt Service Fund 10,925,000 9,205,000 5,476,497 9,448,000 10,727,000 4,197,497 Total General Funds 66,621,711 64,164,700 12,196,936 67,015,600 69,270,900 9,941,636 Water Utilities Fund 17,204,000 16,560,600 5,132,989 17,547,000 18,457,600 4,222,389 Solid Waste Management Fund 5,627,700 5,583,600 3,014,296 5,674,000 5,634,900 3,053,396 Total Enterprise Funds 22,831,700 22,144,200 8,147,285 23,221,000 24,092,500 7,275,785 Hotel Occupancy Tax Fund 1,230,500 1,219,600 45,010 1,229,000 1,265,000 9,010 Street Maintenance Fund 1,446,000 815,000 2,960 1,446,000 1,445,000 3,960 Municipal Transit Fund 3,201,600 3,326,000 160,056 2,524,500 2,486,000 198,556 Other Special Revenue Funds 3,746,400 4,198,100 649,200 3,518,800 4,821,900 (653,900) Total Special Revenue Funds 9,624,500 9,558,700 857,226 8,718,300 10,017,900 (442,374) Capital Reserve Fund 2,046,200 3,187,600 894,117 3,838,000 3,052,500 1,679,617 Fleet Management Fund 2,695,800 2,666,900 222,547 2,979,700 3,021,000 181,247 Employee Benefits Fund 7,976,900 8,108,000 3,498,643 7,603,100 7,625,000 3,476,743 General Liability Fund 405,000 970,000 3,350,501 200,000 880,000 2,670,501 Total Internal Service Funds 13,123,900 14,932,500 7,965,808 14,620,800 14,578,500 8,008,108 Total All Funds 112.201 811 110.800,100 — 29.167.255 113.575,700 117.959,800 24.783.155 6 GENERALFUND SUMMARY O .................................................... F RE VENU ES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Sales and use tax $ 22,048,000 $ 21,510,000 $ 20,914,296 Property taxes 11,590,000 11,327,000 11,373,924 Industrial payments 9,228,000 8,450,500 7,034,147 Gross receipts tax 5,599,000 5,372,100 5,398,149 Utility fund in lieu 3,550,000 3,500,000 3,849,800 Other 5,552,600 5,537,100 5,056,955 Total revenues 57,567,600 55,696,700 53,627,271 EXPENDITURES Police 16,376,200 15,648,500 14,931,842 Fire 12,374,000 12,102,500 11,697,234 Public safety 1,663,400 1,567,300 1,438,673 Public works 8,337,700 8,090,700 7,996,189 Health services 1,476,900 1,413,600 1,379,162 Community services 2,303,900 2,216,400 2,062,526 Parks& recreation 2,761,800 2,524,200 2,264,887 Central services 4,909,800 4,667,500 4,450,431 Administrative services 3,406,600 3,223,700 3,131,375 General government 2,783,600 2,755,300 2,867,710 Total expenditures 56,393,900 54,209,700 52,220,029 OTHER USES Transfers out 2,150,000 750,000 1,293,000 Total appropriations 58,543,900 54,959,700 53,513,029 BEGINNING FUND BALANCE 6,720,439 5,983,439 5,869,197 Reserved for contingency 1,500,000 1,200,000 1,100,000 Unreserved 4,244,139 5,520,439 4,883,439 ENDING FUND BALANCE $ 5,744,139 $ 6,720,439 $ 5,983,439 7 GENERAL FUND SUMMARY OF REVENUES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Sales and use tax $ 22,048,000 $ 21,510,000 $ 20,914,296 Property taxes 11,590,000 11,327,000 11,373,924 Industrial payments 9,228,000 8,450,500 7,034,147 Gross receipts tax 5,599,000 5,372,100 5,398,149 Utility fund in lieu 3,550,000 3,500,000 3,849,800 Other 5,552,600 5,537,100 5,056,955 Total revenues $ 57,567,600 $ 55,696,700 $ 53,627,271 FY 96 REVENUES 38.3%Sales and use tax 20.1%Property taxes 9.7%Other 906.29%, Utility fund in lieu 16.0%Industrial payments 9.7%Gross receipts tax 8 s GENERAL FUND SUMMARY OF EXPENDITURES FY 1996 %OF Department BUDGET TOTAL Police 16,376,200 29.0% Fire 12,374,000 21.9% Public Safety 1,663,400 2.9% Public Works 8,337,700 14.8% Health Services 1,476,900 2.7% Community Services 2,303,900 4.2% Parks & Recreation 2,761,800 4.9% Central Services 4,909,800 8.7% Administrative Services 3,406,600 6.0% General Government 2,783,600 4.9% Total 56,393,900 100.0% 6.0%Administrative Services 8.7%Central Services 4.9%Parks&Recreation 29.0%Police 4.2%Community Services 2.7%Health Services 4.9%General Government 14.8% Public Works 2.9%Public Safety 21.9%Fire FY 1996 %OF Category BUDGET TOTAL Wages 32,613,200 57.8% Benefits 10,999,900 19.5% Operations 12,780,800 22.7% 56,393,900 100.0% 57.8%Wages 19.5%Benefits 22.7%Operations 9 Y , GENERAL FUND SUMMARY.::>::>::> ......................�----...............-------------... OF EXPENDITURES EW DIVISION FY 1996 FY 1995 FY 1994 Department/Division BUDGET ESTIMATE ACTUAL Police Administration 3,116,300 2,828,600 2,147,459 Field Operations 10,591,600 10,248,100 9,537,836 Criminal Investigations 2,668,300 2,571,800 3,246,547 Total Police 16,376,200 15,648,500 14,931,842 Fire Fire 12,374,000 12,102,500 11,697,234 Public Safety Animal Control 296,000 285,900 295,418 EMS 1,367,400 1,281,400 1,143,255 Total Public Safety 1,663,400 1,567,300 1,438,673 Public Works Engineering 1,374,600 1,297,800 1,235,940 Streets&Drainage 4,029,400 3,942,000 3,887,709 Transportation 1,543,700 1,510,900 1,614,728 Street Lighting 1,390,000 1,340,000 1,257,812 Total Public Works 8,337,700 8,090,700 7,996,189 Health Services Administrative Services 912,200 885,200 896,462 Clinical Services 564,700 528,400 482,700 Total Health Services 1,476,900 1,413,600 1,379,162 Community Services Library System 1,494,600 1,435,900 1,354,430 Convention Facilities 809,300 780,500 708,096 Total Community Services 2,303,900 2,216,400 2,062,526 Parks&Recreation Parks 1,804,700 1,747,500 1,654,001 Recreation 957,100 776,700 610,886 Total Parks&Recreation 21761,800 2,524,200 2,264,887 Central Services Building Codes 504,600 520,800 514,143 Building Services 2,521,300 2,324,200 2,160,722 Clean Community 691,800 738,300 704,464 Purchasing 623,600 576,600 571,313 Communications 568,500 507,600 499,789 Total Central Services 4,909,800 4,667,500 4,450,431 Administrative Services Financial Services 628,400 600,300 566,548 Cash Management 487,500 462,300 423,152 Human Resources 636,900 596,000 602,421 Administration - 95,000 199,124 Community Development 282,100 196,200 187,211 Planning 376,200 354,100 338,017 Management Information Systems 995,500 919,800 814,902 Total Administrative Services 3,406,600 3,223,700 3,131,375 General Government City Council 331,900 334,700 284,167 City Manager 323,400 333,500 348,976 Legal 519,000 513,300 489,964 City Clerk 219,800 219,100 203,810 Municipal Court 761,800 742,400 700,521 Special Purpose 627,700 612,300 840,272 Total General Government 2,783,600 2,755,300 2,867.710 10 Y POLICE DEPARTMENT The Beaumont Police Department's primary responsibility is to provide law enforcement and public safety for citizens in a way that advances and preserves democratic values. The department actively enforces federal, state, and city laws and regulations. It is organized to respond in both a proactive, as well as the traditional reactive manner. The department is committed to a Community Oriented Policing concept and actively seeks input from citizens and neighborhoods in order to develop meaningful solutions to community crime problems. The department is structured into three divisions: Administration, Field Operations and Criminal Investigations. The Administration Division handles general administrative activities, such as planning and research, training and procurement. The Narcotics and Vice unit is included in this division as these officers work directly under the Chief of Police. Some of these officers participate in the Jefferson County Narcotics Task Force. There is a five member community relations unit that operates the D.A.R.E. (Drug Abuse Resistant Education) program in the public schools. Other programs in this area include the Adopt-A-Cop program in elementary schools, and Neighborhood Watch programs. In 1995, the department made a firm commitment to improving the quality of life in the community by starting the P.A.L. (Police Athletic League) program to reach at-risk youth in our city. A school liaison officer assists in providing a safe learning environment for children. Contributions from individuals, as well as civic and business organizations help support some of these special programs. The Field Operations Division is the largest in the department. Its major activity is to provide officers on patrol. It is divided into three enforcement zones. A central command station provides support services for all three zones, with a "substation" manned by citizen volunteers in each zone. It includes a Public Housing Officer Unit, S.T.A.R. (Special Tactical and Response) unit, Traffic unit, S.W.A.T. (Special Weapons and Tactical) unit and a Gang Task Force. The Criminal Investigations Division manages the investigation of criminal cases and the operation of special investigative units. The grant funded Regional Auto Theft Task Force is administered through this division. Also included are units assigned to investigate sex crimes, juvenile offenders, fraud and auto theft, as well as crimes against persons and crimes against property. This division also participates in the new Federal Violent Crimes Task Force. 11 POLICE DEPARTMENT SUMMARY •,; �. �� Wit-- - _ FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Administration $ 3,116,300 $ 2,828,600 $ 2,147,459 Field Operations 10,591,600 10,248,100 9,537,836 Criminal Investigations 2,668,300 2,571,800 3,246,547 Total $ 16,376,200 $ 15,648,500 $ 14,931,842 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 10,947,800 $ 10,523,800 $ 10,036,191 Benefits 3,459,600 3,448,700 3,351,006 Operations 1,968,800 1,676,000 1,544,645 Total $ 16,376,200 $ 15,648,500 $ 14,931,842 FY 96 APPROPRIATIONS BY CATEGORY 66.9%Wages 12.0%Operations 21.1% Benefits 12 . . . ' . POLICE DIVISION SUMMARY ' FY 1996 FY 1998 FY 1994 BUDGET ESTIMATE ACTUAL Administration Wages $ 1.720.500 $ 1.691.000 $ 1.269.746 Benefits 557.200 502.600 466.622 Supplies and equipment 367.400 247.800 106.863 Repair and maintenance 122.000 106.800 86.330 Contract services 232.300 238.100 168.380 Fixed assets 216.900 42200 49.608 Total Field Operations Wages $ 7.306.000 $ 7.093.500 $ 6.553.521 Benefits 2.321.800 2.296.200 2.121.102 Supplies and equipment 334.700 248.000 229.882 Repair and maintenance 411.000 318.400 324.734 Contract services 27.500 27.000 28.397 Fixed assets 280.600 263.000 282.300 Total $ 9537838 Criminal Investiciation VVmgea $ 1.921.300 $ 1.738.300 $ 2.212.924 Benefits 580.600 850.000 763.282 Supplies and equipment 63.100 75.900 167.393 Repair and maintenance 39.900 44.100 60.870 Contract services 33.000 36.000 23.378 Fixed assets 31400 26500 28700 Total 13 7 J COJN FIRE The Fire Department's objective is to preserve human life and property and minimize casualties and loss through rapid and effective response to emergency situations. The department administers comprehensive and effective fire prevention and suppression activities. This is accomplished with dedicated and trained individuals staffing eleven fire stations strategically located throughout the city. Suppression personnel undergo extensive and continuing training in firefighting methods, first aid and rescue techniques. Special teams have been established to handle hazardous materials, underwater rescue and high-rise and heavy duty rescue situations. The firefighting force is also trained for quick response and the use of techniques and extinguishing agents appropriate for the types of fires encountered in an industrialized urban community. In addition to these suppression duties, the department also performs the following functions: The Prevention function promotes fire safety by inspecting for fire hazards, enforcing fire codes, educating the public with programs and conducting demonstrations and drills. The Communication's staff is responsible for receiving all emergency calls and efficiently dispatching the proper equipment and personnel. All calls relative to Emergency Medical Services are also dispatched through the Communications Division. This section also maintains all fire alarm systems throughout the city. The Arson function focuses on deliberately set fires through investigation of suspected arson cases and enforcement of applicable laws and ordinances. Unlike other City departments, the Fire Department maintains its own fleet, including all fire trucks, automobiles and specialized equipment used in firefighting. The department is able to boast the most extensive Fire Museum in the area including a model home and safety center used to teach children fire safety. The Fire Training Grounds Facility operates on funds it generates from courses in specialized industrial and municipal firefighting techniques. A significant number of firefighters come from outside this area to participate in these training classes. 15 FIRE DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE _ ACTUAL DIVISIONS Fire $ 12,374,000 $ 12,102,500 $ 11,697,234 Total $ 12,374,000 $ 12,102,500 $ 11,697,234 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 8,798,500 $ 8,613,500 $ 8,376,856 Benefits 2,706,400 2,768,400 2,637,175 Operations 869,100 720,600 683,203 Total $ 12,374,000 $ 12,102,500 $ 11,697,234 FY 96 APPROPRIATIONS BY CATEGORY 71.1%Wages 7.0%Operations 21.9%Benefits 16 FIRE DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL Fire Wages $ 8,798,500 $ 8,613,500 $ 8,376,856 Benefits 2,706,400 2,768,400 2,637,175 Supplies and equipment 212,700 220,900 213,667 Repair and maintenance 253,600 152,500 138,572 Contract services 44,000 42,700 43,102 Fixed assets 358,800 304,500 287,862 Total $_ 12,374,000 $ 12,102,500 $ 11,697,234 17 L,. PUBLIC SAFETY The Public Safety Department is comprised of two divisions: Animal Control and Emergency Medical Services. The Animal Control division patrols the city to eliminate nuisances and threats to public health that may result from animals running at large. Responsibilities of this division include enforcement of a leash law requiring confinement of dogs to the owner's premises, as well as stray animal impoundment and carcass removal from streets and right-of-ways. The Emergency Medical Services Division operates three licensed mobile intensive care units that provide the city with the highest standards of pre-hospital emergency care available. EMS units respond to 9,000 calls per year. 19 PUBLIC SAFETY DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Animal Control $ 296,000 $ 285,900 $ 295,418 Emergency Medical Services 1,367,400 1,281,400 1,143,255 Total $ 1,663,400 $ 1,567,300 $ 1,438,673 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 990,700 $ 901,300 $ 856,218 Benefits 325,400 301,400 306,659 Operations 347,300 364,600 275,796 Total $ 1,663,400 $ 1,567,300 $ 1,438,673 FY 96 APPROPRIATIONS BY CATEGORY 59.6%Wages 020.9%Operations 19.6%Benefits 20 � PUBLIC SAFETx DIVISION SUMMARY FY 1996 P/ 1995 FY 1994 BUDGET ESTIMATE ACTUAL Animal Control Wages $ 173.700 $ 183.000 $ 180.552 Benefits 69.100 66.800 71.852 Supplies and equipment 21.600 25.300 21.987 Repair and maintenance 20.500 17.700 21.400 Contract services 3.300 2.300 1.527 Fixed assets 8800 11900 18300 Total Emergency Medical Services VVagon $ 817.000 $ 739.300 $ 695.666 Benefits 266.300 234.600 235.007 Supplies and equipment 110.400 103.800 117.898 Repair and maintenance 81.000 60.800 26.070 Contract services 48.700 47.700 47.105 Fixed assets 74000 95800 21700 Total $ 1,367,400 $ 1281400 $ 1,143,255 21 4W--lC�.4 _ . . PUBLIC WORKS The Public Works Department is responsible for the functional integrity of the City's atmaet, drainage and transportation systems. The department provides proper planning, design and maintenance of the City's major infrastructure improvements to ensure the smooth and efficient flow of traffic. The department also directs the operations of the Beaumont Municipal Transit System. These tasks are accomplished through the combined efforts of the EDgiDeeriOg. Streets and Drainage and Transportation Divisions. Engineering is responsible for the acquisition of |aOd, design and construction of capital improvement projects involving stFeets, bridges and drainage systems. The division novievvo, inspects and approves all subdivision and commercial/industrial site development plans to ensure compliance with the City's specifications and codes. Engineering updates and maintains the various maps and files of all city-owned properties and right-of-ways; Inter-local agreements for engineering and construction projects between the City and the Texas Department of Transportation, Drainage District No. O and Jefferson County are also managed through this division. The division issues permits for barricading, seismic work and street cuts within the City right-of-way (R(]VV) for utility construction or repair. The Engineering staff also oversees the construction of driveways within the limits of the RC}VV after initial permit is issued by the Building Codes Division. This division provides survey xvod« for departments and divisions within the City organization. Engineering also strives to ensure compliance with newly enforced Yeom[a| regulations relevant to environmental issues such as the Clean Water Act through the National Pollutant Discharge Elimination System (hJPDE|S) permitting process. Streets and Drainage is responsible for the maintenance of the City's right-of-ways. The division is currently organized into three groups: Streets. Drainage and Right-of-Way Maintenance. This responsibility covers 651 miles of streets (involving 311 miles of asphalt streets; 2S7 miles ofconcrete streets; 87 miles of concrete streets with an asphalt overlay; 5 miles of roads that have onunimproved riding surface such as dirt, shell o[ca|iohe\ and 38 rni|eo of unimproved right-of-ways; a drainage ditch system over 840 miles in length and approximately 20.000 catch basins. ROW maintenance (vegetation eradication) is accomplished by tree trimming and removal; mowing; and herbicide treatment. AddiUoOa||y, this division also provides services for other activities within the City organization. Transportation is responsible for the overall management and control of vehicular and pedestrian traffic within the City. To handle these reapoOaibi|idas, the division is organized into two sections: Engineering and Operations. The Engineering section is charged with traffic studies and design of traffic related improvements; dovvOtmxvn parking enforcement; the school crossing guard program; responses to oidZaO requests; signal timing plan development; and plan review. The Operations section of Transportation focuses on pavement marking; signal maintenance and construction; and the fabricadOn, installation and repair of traffic signs. Another function of this division is the maintenance of freeway lighting throughout the City. Additionally, Transportation provides bachn|oo| expertise and assistance to local entities such as the Beaumont Police Department, the Beaumont Independent School District and the Texas Department ofTransportation. 23 PUBLIC WORKS DEPARTMENT SUMMARY RN- FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Engineering $ 1,374,600 $ 1,297,800 $ 1,235,940 Streets& Drainage 4,029,400 3,942,000 3,887,709 Transportation 1,543,700 1,510,900 1,614,728 Street Lighting 1,390,000 1,340,000 1,257,812 Total $ 8,337,700 $ 8,090,700 $ 7,996,189 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 3,582,100 $ 3,382,100 $ 3,239,835 Benefits 1,410,900 1,400,600 1,410,176 Operations 3,344,700 3,308,000 3,346,178 Total $ 8,337,700 $ 8,090,700 $ 7,996,189 FY 96 APPROPRIATIONS BY CATEGORY 43.0%Wages 16.9%Benefits 130 40.1%Operations 24 PUBLIC WORKS DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL Engineering Wages $ 910,000 $ 836,800 $ 810,882 Benefits 342,100 341,000 337,796 Supplies and equipment 25,400 28,600 21,123 Repair and maintenance 23,000 17,300 19,523 Contract services 36,000 39,000 40,926 Fixed assets 38,100 35,100 5,690 Total $ 1,374,600 $ 1,297,800 $ 1,235,940 Streets& Drainage Wages $ 1,825,000 $ 1,717,600 $ 1,631,418 Benefits 766,300 754,600 770,653 Supplies and equipment 143,200 158,400 142,551 Repair and maintenance 844,300 814,700 890,430 Contract services 165,200 213,300 167,467 Fixed assets 285,400 283,400 285,190 Total $ 4,029,400 $ 3,942,000 $ 3,887,709 Transportation Wages $ 847,100 $ 827,700 $ 797,535 Benefits 302,500 305,000 301,727 Supplies and equipment 42,200 46,400 49,727 Repair and maintenance 236,400 222,400 307,539 Contract services 29,500 29,400 14,624 Fixed assets 86,000 80,000 143,576 Total $ 1,543,700 $ 11510,900 $ 1,614,728 Street Lighting Utilities $ 1,390,000 $ 1,340,000 $ 1,257,812 Total $ 1,390,000 $ 1,340,000 $ 1,257,812 25 REICTR75,:,T�T-�-OT HEALTH SERVICES The Health Services Department, a Texas Department of Health affiliate, is comprised of four functional areas: Special Services; Environmental Health, Communicable Disease and Preventive Health. Each offers a wide range of public health programs to the community including the following: • Immunizations • Well Child Clinics • Early Periodic Screening, Diagnosis and Treatment • HIV/AIDS Counseling and Testing • Sexually Transmitted Disease Clinic • Tuberculosis Control • Women, Infants and Children (WIC) Program • Laboratory Services • Vital Statistics • Health Education • Environmental Health Services • Preventive Health and Communicable Disease The department's services encompass public health nursing, laboratory testing and other health care activities. In the areas of prevention, the nursing staff provides clinical services disease prevention activities. An HIV section provides not only HIV counseling and testing, but also a community-wide education program. Dental services for eligible seniors are offered through a private dentist by the Health Department. Through extensive health education programs, the department works to promote healthier behavior, particularly among teens and adults at risk for communicable diseases. The Vital Statistics service is responsible for validating and maintaining certified birth and death certificates. Via an on-line system with the Texas Department of Vital Statistics, the department is able to provide these records for persons born anywhere in the state after 1942. Environmental Health coordinates the licensing and inspection of food establishments in addition to providing training and certification for food managers. Enforcement of environmental codes, investigation and management of environmental health issues are other services provided. A federally funded program for Women, Infants and Children (WIC) provides vouchers for supplemental food, as well as nutrition education to qualified recipients. Public Health Director/Physician and Assistant Public Health Director work with the divisions in directing the functions to insure a quality and comprehensive Public Health Program for the community. 27 HEALTH SERVICES DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Administrative Services $ 912,200 $ 885,200 $ 896,462 Clinical Services 564,700 528,400 482,700 Total $ 1,476,900 $ 1,413,600 $ 1,379,162 1. ..�, .- --- - ._.� FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 871,000 $ 799,100 $ 821,007 Benefits 315,100 311,300 327,474 Operations 290,800 303,200 230,681 Total $ 1,476,900 $ 1,413,600 $ 1,379,162 FY 96 APPROPRIATIONS BY CATEGORY 59.6%Wages 19.7%Operations 21.3%Benefits 28 HEALTH SERVICES DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL Administrative Services Wages $ 572,000 $ 538,100 $ 556,720 Benefits 226,800 228,400 234,987 Supplies and equipment 33,600 33,300 36,679 Repair and maintenance 8,000 9,000 6,763 Contract services 51,300 55,300 43,810 Fixed assets 20,500 21,100 17,503 Total $ 912,200 $ 885,200 $ 896,462 Clinical Services Wages $ 299,000 $ 261,000 $ 264,287 Benefits 88,300 82,900 92,487 Supplies and equipment 62,300 62,300 33,668 Repair and maintenance 5,700 5,700 4,059 Contract services 107,700 107,800 88,199 Fixed assets 1,700 8,700 -- Total $ 564,700 $ 528,400 $ 482,700 29 ............-- --------------- ---------- ft-NOWNW-moft.-I COMMUNITY Y SERVICE I S .............. The Community Services Department provides leisure, entertainment and information activities for the citizens of Beaumont. It includes the Beaumont Public Library System and the Convention Facilities Division. The department is also responsible for special events in relationship with our Sister Cities, Beppu, Japan and Tartu, Estonia, and for operation of City Scope 4, the Government Information Station that is received over cable television channel 4. The Library System includes the Beaumont Public Library, the R. C. Miller Memorial Branch Library, the Spindletop Branch Library, and the Tyrrell Historical Library. The system makes available educational, cultural, and recreational resources including books, periodicals, reference services, framed prints, sculpture, sewing patterns, films, records, cassettes, video tapes, compact discs, and other materials. The circulation function has been updated to include use of the Houston Area Library Automated Network (HALAN) in all of the circulating libraries. This procedure enables patrons to request books from other libraries that are not available in Beaumont. Various programs that are offered by the libraries include a literacy program for adults, special exhibits, programs in celebration of such observances as Black History Month, and a Summer Reading Program for children. The Tyrrell Historical Library is a research library and archives for genealogy and for Texas history, particularly for Southeast Texas. The adult literacy program is affiliated with Literacy Volunteers of America. It provides one-on-one tutoring using volunteers as well as offering English as a second language and family literacy programs. The Convention Facilities Division directs activities at the Beaumont Civic Center, the Julie Rogers Theatre of Performing Arts, the Jefferson Theater, the Harvest Club and the Fairpark Coliseum. These range from concerts by top country stars and wrestling events to inspirational gospel and symphony performances. The public facilities operated by this division are of variable sizes accommodating crowd capacities of up to 6,500. Exhibit space of up to 35,000 square feet is available in the Civic Center to accommodate a formal seated banquet for up to 1,800 people or 200 exhibit booths. Newly renovated meeting rooms have a seating capacity of 400. Events are coordinated by this division at such outdoor facilities as the Southeast Texas Fairgrounds and Riverfront Park. These events range from spectacular community events such as the annual Fourth of July celebration to rodeos and horse shows to motor sports. The Convention Facilities Division has worked aggressively to bring major entertainment events with many sold-out attractions. Traditional events include the Symphony of the Trees, graduations from area schools, craft shows, the Neches River Festival and the Taste of the Triangle. 31 COMMUNITY SERVICES DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Library System $ 1,494,600 $ 1,435,900 $ 1,354,430 Convention Facilities 809,300 780,500 708,096 Total $ 2,303,900 $ 2,216,400 $ 2,062,526 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ____ACTUAL APPROPRIATIONS CATEGORY Wages $ 1,282,700 $ 1,203,700 $ 1,150,560 Benefits 468,200 441,800 444,598 Operations 553,000 570,900 467,368 Total $ 2,303,900 $ 2,216,400 $ 2,062,526 FY 96 APPROPRIATIONS BY CATEGORY 55.7%Wages 24.0%Operations 20.3%Benefits 32 COMMUNITY SERVICES DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL Library System VVogeo $ 830.000 $ 782.800 $ 758.627 8ana@s ` 318.800 313.700 318.035 Supplies and equipment 35.100 34.300 32.881 Repair and maintenance 238.100 252.400 195.789 Contract services 41.500 41.200 38.830 Fixed Assets 31,300 11,700 11.568 Total Convention Facilities Wages $ 453.700 $ 421.100 $ 381.033 Benefits 149.600 128.100 128.563 Supplies and equipment 85.600 96.400 77.452 Repair and maintenance 37.300 34.800 38.874 Contract services 20.700 28.800 31.788 Fixed Assets 63400 71.500 40.375 Total $ 809,300 $ 780,500 $ 708098 33 No Text PARKS AND RECREATION The Parks and Recreation Department ensures that leisure oriented facilities and programs are developed and conducted throughout the community. The department oversees the operation and maintenance of all park properties and facilities including pools, playgrounds, community centers and athletic fields. The Parks Division is responsible for (39) tracts of property encompassing over 2,193 acres. Maintenance tasks include mowing, trimming, litter and debris collection and.removal, tree and plant material replacement, pesticide application, and repair of equipment. In 1995 the division began a work program with the Texas State Jail System which expects to provide 250,000 hours of offender labor on park properties. Parks are continually reviewed for development and renovation to meet the needs of the community. The parks inventory is updated annually and master plans are revised. In FY 1995 over $3.7 million was allocated for projects, with the Sterling R. Pruitt, Jr. Activity Center funded at $2.3 million. Other scheduled improvements include fence renovation and installation of an irrigation system at the Athletic Complex, playground renovations at Liberia and Pine Street parks, and the development of Collier's Ferry as a recreation area. The Recreation Division promotes athletic and team activities for all ages utilizing the park facilities and community centers. The Athletic Complex provides nine (9) lighted softball fields for the spring and fall league seasons coordinated by this division. Approximately 200 teams participate annually with over 50,000 players registered during both seasons. Eight (8) tennis courts in the complex provide facilities for area tennis buffs as well as 25 other courts in smaller parks. The new Sterling R. Pruitt, Jr. Activity Center provides indoor recreational space and is expected to offer recreational opportunities to over 48,000 participants per year. The Henry Homberg 18-Hole Golf Course, Garden Center, Frisbee Golf Course and Riding Stables, all located in Tyrrell Park, are other important recreation attractions offered by this division. The Recreation Division also operates the Best Years Senior Center, offering over 50 activities specifically designed for senior citizens. Billiards, dominos, bridge, special holiday events as well as fitness and health activities are just a few things provided to keep the seniors active in the community. The entertainment they provide with performances by the Happy Steppers Dance group, the Line Dancers and the Bar-B-Square square dancers is just one way the community sees a return on the investment in its senior citizens. An ever growing need to keep children and teenagers "off the streets" has prompted the Recreation Division to provide many coordinated activities in most area parks. The summer food service program will provide a projected 41,000 meals to children 18 and under at eight (8) locations. From athletic activities such as basketball, track, dancing and exercise to entertainment activities such as Neighbors in the Park, Concerts in the Park and increased summer youth programs, the recreational needs of the community are being met with an unconditional commitment to the future. 35 PARKS & RECREATION DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Parks $ 1,804,700 $ 1,747,500 $ 1,654,001 Recreation 957,100 776,700 610,886 Total $ 2,761,800 $ 2,524,200 $ 2,264,887 FY 1996 FY 1995 FY 1994 BUDGET _ ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 1,428,400 $ 1,285,700 $ 1,138,608 Benefits 527,500 496,700 477,113 Operations 805,900 741,800 649,166 Total $ 2,761,800 $ 2,524,200 $ 2,264,887 FY 96 APPROPRIATIONS BY CATEGORY 51.7%Wages 19.1%Benefits 29.2%Operations 36 PARKS & RECREATION DIVISION SUMMARY ------------------ ' FY 1996 FY 1$$5 FY 1994 BUDGET ESTIMATE ACTUAL ' Parks VVogeo $ 831.000 $ 771.000 $ 730.524 _ Benefits 351.900 341.800 364.068 Supplies and equipment 104.500 100,800 95.949 Repair and maintenance 191.200 185.700 178.222 Contract services 233.800 222.700 191.413 Fixed Assets 92300 126700 103,835 Total Recreation VVogon $ 597.400 $ 814.700 $ 408.084 Benefits 175.600 156.100 123.055 Supplies and equipment 30.300 30.800 24.221 Repair and maintenance 13.000 8.900 7.715 Contract services 63.700 61.300 47.811 Fixed maaetm 77,100 4,900 — Total 37 c '-` w CENTRAL SERVICES � ' The Central Services Department is comprised of the Purchasing, Building Gen/ioee and Communications, Building Codes. and Clean (}oDlQ0unitv Divisions. The department also operates - Fleet Management and the Beaumont Municipal Airport which are reported as an |Otenla| Service Fund and Special Revenue Fund respectively. The department was established in 1980 to centralize those divisions which provide services to City departments. The Purchasing Division provides diverse support services including procurement mfall co[DnnOdihos and services, contract administration, acquisition and management of City leases and pFmpertv, and the City's mail distribution service. The staff of this division is responsible for insuring that the City complies with all State bidding |avva in addition to soliciting as many bids as possible to receive the lowest price available. This division also conducts auction sales for disposal of surplus goods and property, oa well as items confiscated by the Police Department. The Building Services Division directs activities associated with Building Maintenance and Communications. Building Maintenance is responsible for structural maintenance and repair of the City's buildiOga, including the a|eot[ioa|, heodO0, air conditioning, roofing and mechanical systems. The development of speuificotioOs, plan review and construction management of all new facility improvements are also directed by this division. Communications includes the maintenance of the City's oonOOlunio8timO network consisting of radios, paging systems and an internal telephone ayntoDl. The Building Codes Division ensures that building standards for private dvva||iOge, as well as oo00ePoia| otruotunas, are met. This is accomplished through the aOfm[oe0eOt of bui|diOg, electrical, p(unnbing, mechanical and nliOi[DuOl housing codes. Standards are enforced through permit procedures and on-site inspection of work in progress. Blueprints and site plans are reviewed for compliance prior to the issuance of pernnits, which must be displayed at the site during construction. In addition to all applicable building permits, the division also reviews and permits oil and gas well applications. The Clean {}o[DmOuDitv Division is committed to placing GO emphasis on a more attractive living environment iO the City. This task io accomplished through active code eOhJPce[DeOt of environmental codes which include the weed, |ittor, and junk motor vehicle ordinances and through education and community involvement. This division is also naopmnoib|g for grounds maintenance contracts for City |ots, major arterial at[eeta and MLKparkxvay. The Fleet Management Division provides primary maintenance support for all City owned vehicles and aquipment, except for fire apparatus. The division provides automated fueling and staffed parts and repair facilities for the user departments. The City Fleet ia comprised of over 7OO units with aOoriginal purchase price of over $17.000.000. Oapa[tD1aOta| equipment requests are evaluated and specifications for procurement are developed as part of the division's activities. Currently, the airport facilities are leased too fixed base operator. The FBOis also responsible for the grounds maintenance and custodial services at the airport. 39 CENTRAL SERVICES DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Building Codes $ 504,600 $ 520,800 $ 514,143 Building Services 2,521,300 2,324,200 2,160,722 Clean Community 691,800 738,300 704,464 Purchasing 623,600 576,600 571,313 Communications 568,500 507,600 499,789 Total $ 4,909,800 $ 4,667,500 $ 4,450,431 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 1,685,600 $ 1,616,500 $ 1,564,389 Benefits 646,700 683,600 685,914 Operations 2,577,500 2,367,400 2,200,128 Total $ 4,909,800 $ 4,667,500 $ 4,450,431 FY 96 APPROPRIATIONS BY CATEGORY 34.3%Wages 13.2%Benefits 52.5%Operations 40 _ . . ' CENTRAL SERVICES DIVISION SUMMARY ----------------'_ ~ FY 1996 FY 1995 FY 1994 Building Codes BUDGET ESTIMATE ACTUAL ' VVmgmo $ 332.300 $ 322.300 $ 315.489 ' Benefits 133.900 170.200 168.871 Supplies and equipment 16.000 10.600 7.900 Repair and maintenance 9,600 8.000 8.972 Contract services 7.800 7.800 13.801 Fixed assets 5200 2000 - Total $ 514,143 Building Services VVa0ea $ 828.100 $ 608.400 $ 582.491 Benefits 234.400 234.300 232.880 Supplies and equipment 27.900 30.800 29.964 Repair and maintenance 328.400 301.600 312.585 Utilities 078.200 860.400 838.064 Contract services 283.100 164.500 182.788 Fixed assets 62200 44400 22,192 Total Clean Community Wages $ 266,600 $ 254,800 $ 246.665 Benefits 108,600 108200 113,225 Supplies and equipment 42.300 41,000 7,300 3� Repair and na 9,000 QUD Contract services 249.500 322.800 297.799 Fixed assets 15800 4,200 G Total 691,800 $ 738,300 $ 704,464 Purchasina Wages 311,600 $ 289.000 $ 298,250 Be//evu^ 114.200 113.800 115606 Supplies and equipment 20.600 21.700 2O''885 Repair and maintenance 10.500 10.200 7970 Contract services 131.700 128.800 121'552 Fixed assets 36000 13100 7'O6O Total Communications VVogam $ 147.000 $ 142.000 $ 141584 Benefits 55.600 57.100 55'552 Supplies and equ�nment 43.200 47.400 38'1G2 Repair and nmmintenanca 4.500 11.800 11'384 Utilities 250.000 230.000 234'7BO Contract services 16.400 11.700 Q'110 Fixed assets 52800 7500 8'1S8 Total 41 CD-5' FINANCE DEPARTMENT The Finance Department is comprised of Financial Services and Cash Management. Financial Services has oversight responsibilities for all functions of the department and is responsible for financial analysis and reporting of activity for all funds in conformity with the city charter and with generally accepted accounting principles. Particular emphasis is placed on the development and coordination of the Comprehensive Annual Financial Report (CAFR), the Annual Operating Budget and the Capital Improvement Program. Functions of the division include payroll, accounts payable, budget monitoring, grant administration, audits of fiscal compliance and financial procedures, accounting of fixed assets, preparation of bank reconciliations and the general accounting for all City funds. Activities of the city are examined and evaluated with the objective of assisting management in the effective discharge of its responsibilities and the safeguarding of assets. The staff works with the Council appointed independent auditors to ensure that a quality CAFR is issued. For eight consecutive years the City of Beaumont has been awarded the Government Finance Officers Association Certificate of Achievement in Financial Reporting for its CAFR. Cash Management is primarily responsible for the cashier function; billing and collection of City receivables; and management of the City's debt, cash funds and investment portfolio. The division interacts with various departments by providing billing and collection services for weed, litter and demolition charges; alarm permits and fees; city damages; alcoholic beverage licenses; landfill disposal fees; emergency medical service fees; small business loans; housing rehabilitation loans; and other miscellaneous fees. The central cashier serves walk-in customers paying these types of fees, as well as water bills. They also handle mail payments and receive funds collected in all outlying city departments. Cash Management serves as liaison with the City's bank depository, making all deposits, wire transfers and closely monitoring cash balances each day. The division is also responsible for establishing banking contracts, coordinating new bond issues and industrial district contracts. 43 FINANCE DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Financial Services $ 628,400 $ 600,300 $ 566,548 Cash Management 487,500 462,300 423,152 Total $ 1,115,900 $ 1,062,600 $ 989,700 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 687,500 $ 639,700 $ 599,459 Benefits 252,200 245,500 237,976 Operations 176,200 177,400 152,265 Total $ 1,115,900 $ 1,062,600 $ 989,700 FY 96 APPROPRIATIONS BY CATEGORY 61.6%Wages 01 Operations 22.6%Benefits 44 FINANCE DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL - Financial Services . Wages $ 421,000 $ 390,000 $ 366,994 Benefits 148,700 148,900 141,428 Supplies and equipment 23,000 27;900 23,571 Repair and maintenance 4,200 4,000 4,881 Contract services 23,000 26,500 18,930 Fixed Assets 8,500 3,000 10,744 Total $ 628,400 $ 600,300 $ 566,548 Cash Management Wages $ 266,500 $ 249,700 $ 232,465 Benefits 103,500 96,600 96,548 Supplies and equipment 23,500 20,200 14,384 Repair and maintenance 6,100 3,500 3,534 Contract services 77,400 88,200 76,221 Fixed assets 10,500 4,100 -- Total $ 487,500 $ 4621300 $ 423,152 45 7LIICTREI.1-1�7 J(OTI ADMINISTRATIVE SERVICES The Administrative Services Department consists of Human Resources, Management Information Systems, Planning and Community Development. Human Resources provides staff support service to all City departments. This division is responsible for obtaining qualified applicants and employees to fill various job vacancies. Administration of Civil Service and benefits programs inclusive of retirement, medical, dental, safety and workers' compensation programs are also within the umbrella of responsibilities. Management Information Systems Division is responsible for the management and security of two IBM AS/400 computer systems insuring processing, analysis, and storage of departmental information is accomplished in the most effective and efficient manner. Providing training and support for over 1,300 users, this division assists in the introduction of new computerized technologies that continue to improve and streamline services provided by the City. The Planning Division is responsible for the comprehensive and neighborhood planning activities of the City. It is also responsible for administering the zoning ordinance and subdivision regulations. The Planning division provides technical assistance to the Planning Commission, Historical Landmark Commission, and Zoning board of Adjustment. The Community Development Division plans and directs Community Development Block Grant funded activities, the Housing Services program and also promotes economic development activities for the City of Beaumont. Housing programs include Affordable Housing, Homeowner Rehabilitation, Urban Homesteading, Innovative Housing and Clearance and Demolition. Economic Development programs include the Enterprise Zone, Tax Abatement and the Small Business Revolving Loan Fund. 47 _ ADMINISTRATIVE SERVICES DEPARTMENT SUMMARY uz a FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS Human Resources $ 636,900 $ 596,000 $ 602,421 Administration -- 95,000 199,124 Community Development 282,100 196,200 187,211 Planning 376,200 354,100 338,017 Management Information System 995,500 919,800 814,902 Total $ 2,290,700 $ 2,161,100 $ 2,141,675 - � �' �; -_ �..° - � - „E�`F ._- , - .•� _ . .mss= FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 1,237,600 $ 1,171,500 $ 1,238,041 Benefits 469,400 447,200 461,618 Operations 583,700 542,400 442,016 Total $ 2,290,700 $ 2,161,100 $ 2,141,675 FY 96 APPROPRIATIONS BY CATEGORY -MEEwEwMwEwMEMEwEwEw� 54.0%Wages 20.5%Benefits 25.5%Operations 48 . . ADMINISTRATIVE SERVICES DIVISION SUMMARY FY 1996 FY 19$5 FY 1994 Human Resources BUDGET ESTIMATE ACTUAL ' VVo8eo $ 385.000 $ 351.000 $ 372.501 Benefits 140.200 138.500 140.411 Supplies and equipment 35.000 23.800 26.820 Repair and maintenance 5.700 4.500 3.885 Contract services 57.400 62.100 67.664 Fixed assets 13.600 18100 1.150 Total $ 636,900 $ 586000 $ 602,421 Administration Wages $ - $ 65.000 $ 146.068 Benefits - 26.000 46.517 Supplies and equipment - 800 1.275 Repair and maintenance - - _ Contract services - 2.300 5.264 Fixed assets - _ _ Total Community Development VVogeo $ 176.100 $ 138.000 $ 132.978 Benefits 87.500 52.900 50.940 Supplies and equipment 500 500 1.002 Repair and maintenance - _ 285 Contract services 4.800 4.800 2.026 Fixed assets 13200 - - Total Planning vxmgan $ 247.000 $ 233.000 $ 222.615 Benefits 88.600 87.000 85.236 Supplies and equipment 16.800 19.100 15.713 Repair and maintenance 1.700 2.000 2.915 Contract services 14.000 13.000 11.549 Fixed assets 7200 - _ Total Manaciernent Information System Wages $ 429,500 $ 384,500 $ 363.879 Benefits 152,200 143.900 138.525 Supplies and equipment 105.400 62.100 66.257 Repair and maintenance 111.700 61.200 62.243 Contract services 127.300 125.800 76.887 Fixed assets 60400 142300 118,011 Total $ 814,902 49 No Text GENERAL GOVERNMENT The General Government group includes the City Council, the Offices of the City Manager, City Attorney and City Clerk. The Mayor and City Council members are the elected representatives of the City. They are charged with the formulation of public policy and are responsible for appointing the City Manager, City Attorney, City Clerk and Chief Magistrate. The City 'Manager's office implements Council directives and policies, administers the fiscal affairs, manages city operations and coordinates the public relations and communication activities. The City Attorney and staff provide legal counsel and representation for the City Council, City Manager, Planning and Zoning Commission and other appointed boards and commissions, City administrators and all City departments. Services provided include preparation and review of ordinances, resolutions, contracts, deeds, liens and other legal documents. Formal and informal opinions are given on questions of law pertaining to City operations. The Legal Department is responsible for prosecuting cases in Municipal Court and representing the City in eminent domain proceedings, damage suits, injunction suits, injury claims, arbitration and other litigations. Representation is also provided in hearings conducted by federal and state agencies. The department furnishes a variety of legal services relating to code enforcement, zoning and land use regulations, traffic and parking control, utility rates, railroads, bond sales and other matters requiring legislative action or involving interpretation and application of law. Additionally, the department is actively involved in claims administration under the City's self funded program for general liability and fleet liability. The City Clerk's office consists of the divisions of City Clerk and Municipal Court. The City Clerk's office is custodian of the City's official records, including ordinances, resolutions, deeds, contracts, leases, easements, annexation proceedings, petitions and minutes of City Council and other official bodies; processes bid advertisements and other notices for publication; receives competitive bids and records minutes of the official bid opening sessions. The City Clerk conducts elections held each year to elect the Mayor and City Council members. The Municipal Court provides the City of Beaumont with control over the enforcement of certain misdemeanor criminal laws within its boundaries. The Court maintains records of all traffic and misdemeanor complaints and convictions, processes payment of fines, prepares documents and schedules trials, notifies witnesses and attorneys of court dates, processes overdue notices of outstanding fines and collects data for reporting purposes. The office also processes warrants issued for non-payment of outstanding fines. 51 GENERAL GOVERNMENT DEPARTMENT SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL DIVISIONS City Council $ 331,900 $ 334,700 $ 284,167 City Manager 323,400 333,500 348,976 Legal 519,000 513,300 489,964 City Clerk 219,800 219,100 203,810 Municipal Court 761,800 742,400 700,521 Special Purpose 627,700 612,300 840,272 Total $ 2,783,600 $ 2,755,300 $ 2,867,710 FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL APPROPRIATIONS CATEGORY Wages $ 1,101,300 $ 1,037,800 $ 1,080,150 Benefits 418,500 458,200 412,694 Operations 1,263,800 1,259,300 1,374,866 Total $ 2,783,600 $ 2,755,300 $ 2,867,710 FY 96 APPROPRIATIONS BY CATEGORY 39.6%Wages 15.0%Benefits 45.4%Operations 52 GENERAL GOVERNMENT DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL City Council Wages $ 35,000 $ 35,000 $ 34,733 Benefits 48,400 48,000 25,683 Supplies and equipment 2,500 2,200 1,713 Repair and maintenance 1,000 1,000 753 Contract services 245,000 248,500 221,285 Fixed assets -- - -- Total $ 331,900 $ 334,700 $ 284,167 City Manager Wages $ 212,000 $ 217,000 $ 233,859 Benefits 75,400 82,700 77,645 Supplies and equipment 9,800 9,800 11,323 Repair and maintenance 2,000 2,500 1,415 Contract services 15,500 18,000 23,584 Fixed assets 8,700 3,500 1,150 Total $ 323,400 $ 333,500 $ 348,976 Legal Wages $ 365,000 $ 352,000 $ 342,518 Benefits 113,100 118,800 112,003 Supplies and equipment 21,200 21,100 8,404 Repair and maintenance 1,700 1,600 1,883 Contract services 8,000 8,000 25,156 Fixed assets 10,000 11,800 -- Total $ 519,000 $ 513,300 $ 489,964 City Clerk Wages $ 91,000 $ 83,400 $ 80,235 Benefits 34,100 32,600 31,815 Supplies and equipment 5,600 6,100 4,877 Repair and maintenance 4,800 5,400 4,259 Contract services 81,000 89,600 76,436 Fixed assets 3,300 2,000 6,188 Total $ 219,800 $ 219,100 $ 203,810 Municipal Court Wages $ 398,300 $ 350,400 $ 388,805 Benefits 147,500 176,100 165,548 Supplies and equipment 17,000 16,100 14,355 Repair and maintenance 3,700 4,400 3,761 Contract services 180,800 193,900 128,052 Fixed assets 14,500 1,500 -- Total $ 761,800 $ 742,400 $ 700,521 Special Purpose Separation pay $ 120,000 $ 120,000 $ 359,745 Contract services 507,700 492,300 480,527 Total $ 627,700 $ 612,300 $ 840,272 53 No Text DEBT SERVICE FUND ........................................:...;:.:::.::::.:SUMMARY.:::::::::::: ---------...........--------..........------------- REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Property taxes $ 8,700,000 $ 8,530,000 $ 8,578,385 Interest earnings 300,000 300,000 235,317 Miscellaneous revenue — 1,610,000 18,000 Transfers in 448,000 485,000 75,235 Total revenues 9,448,000 10,925,000 8,906,937 EXPENDITURES Bond principal 6,560,000 5,083,000 4,338,000 Bond interest 4,040,000 4,095,000 4,425,316 Anticipated interest payment 100,000 -- -- Service charge 27,000 27,000 9,381 Total expenditures 10,727,000 9,205,000 8,772,697 BEGINNING FUND BALANCE 5,476,497 3,756,497 3,622,257 Unreserved 4,197,497 5,476,497 3,756,497 ENDING FUND BALANCE $ 4,197,497 $ 5,476,497 $ 3,756,497 55 DEBT SERVICE FUND SUMMARY - ....----.......................:.......------ OF ANNUAL DEBT SERVICE REQUIREMENTSJ FISCAL YEAR PRINCIPAL INTEREST TOTAL 1996 $ 6,558,600 $ 4,039,940 $ 10,598,540 1997 6,724,000 3,445,549 10,169,549 1998 7,214,300 2,955,957 10,170,257 1999 7,742,500 2,420,085 10,162,585 2000 8,198,800 1,841,308 10,040,108 2001 8,031,500 1,241,081 9,272,581 2002 3,192,915 6,064,828 9,257,743 2003 3,071,334 6,195,878 9,267,212 2004 2,924,071 6,330,060 9,254,131 2005 2,843,171 6,446,153 9,289,324 2006 2,000,000 658,750 2,658,750 2007 2,000,000 536,126 2,536,126 2008 2,000,000 413,187 2,413,187 2009 2,000,000 291,250 2,291,250 2010 2,000,000 169,750 2,169,750 2011 500,000 94,813 594,813 2012 500,000 66,500 566,500 2013 500,000 37,875 537,875 2014 500,000 11,750 511,750 $ 68,501,191 $ 43,260,840 $ 111,762,031 BALANCE ORIGINAL OUTSTANDING ISSUE ISSUE 10/01/95 1985 Certificates of Obligation $ 600,000 $ 90,000 1987 Refunding Bonds 55,636,091 45,536,091 1988 U.S. Government Guaranteed Note 820,000 410,000 1989 Master Sublease Purchase Agreement 1,000,000 495,000 1990 Certificates of Obligation 5,000,000 3,160,000 1992 Public Improvement Bonds 13 300,000 12,400,000 1993 Refunding Bonds 436,700 410,100 1995 Certificates of Obligation 6,000 000 6,000,000 $ 82,792,791 $ 68,501,191 56 CITY OF BEAUMONT, TEXAS SUMMARY OF TOTAL INDEBTEDNESS MATURITY ORIGINAL OUTSTANDING ISSUE DATE ISSUE MATURITIES 09/30/96 GENERAL OBLIGATION BONDS 1987 Refunding Bonds 2005 55,636,091 15,210,000 40,426,091 1992 Public Improvement Bonds 2010 13,300,000 1,250,000 12,050,000 1993 Refunding Bonds 2005 6,575,000 530,000 6,045,000 TOTAL GENERAL OBLIGATION BONDS 75,511,091 16,990,000 58,521,091 CERTIFICATES OF OBLIGATION 1985 Water System, Landfill,Golf Course 1998 4,750,000 4,275,000 475,000 1988 Certificates of Obligation Sanitation 1998 3,000,000 2,200,000 800,000 1990 Certificate of Obligation Street Maintenance 2000 5,000,000 2,385,000 2,615,000 1995 Certificates of Obligation 2014 6,000,000 -- 6,000,000 TOTAL CERTIFICATES OF OBLIGATION 18,750,000 8,860,000 9,890,000 REVENUE BONDS 1985 Tax and Revenue Refunding 1998 6,700,000 5,925,000 775,000 1989 Waterworks&Sewer System Refunding 2004 16,840,000 4,625,000 12,215,000 1992 Junior Lien Revenue Bonds 2009 11,410,000 785,000 10,625,000 TOTAL REVENUE BONDS 34,950,000 11,335,000 23,615,000 NOTE PAYABLE 1988 U.S.Government Guaranteed Note 1996 820,000 820,000 -- OBLIGATIONS UNDER CAPITAL LEASE 1989 Master Sublease/Purchase-Tyrrell Library 1999 1,000,000 615,000 385,000 1993 Capital Lease-Fire Pumper 1997 251,802 198,824 52,978 1993 Capital Lease-Copier 1998 77,275 44,428 32,847 1993 Capital Lease-Fire Pumper 1997 258,056 204,425 53,631 1994 Capital Lease-Landfill Excavator 1996 196,349 196,349 - 1994 Capital Lease-Excavating Equipment 1999 264,642 106,222 158,420 1994 Capital Lease-Activity Center 1998 1,723,389 820,587 902,802 1995 Capital Lease-T-Hangers 2002 313,650 36,365 277,285 1995 Capital Lease-Fire Pumper 1999 270,010 108,412 161,598 TOTAL OBLIGATIONS UNDER CAPITAL LEASE 4,355,173 2,330,612 2,024,561 TOTAL GENERAL OBLIGATION BONDS, CERTIFICATES OF OBLIGATION, REVENUE BONDS,NOTE PAYABLE, AND CAPITAL LEASES 134,386,264 40,335,612 94,050,652 57 ..................................., DEBT SERVICE FUND ........ .t..._._.,,.�.?::..v:::v.•:::?::?:v::?::�•:::•_.v-v.•::::?t:•�.:v.:.}:y:.;;.;•:J:.v:::::vv}::::.•:.v:v::::::i:•�:•::•iii:.i:•i::airy;.iY:::::::::::::::::::::::v:::. SCHEDULE OF CURRENT DEBT SERVICE REQUIREMENTS BALANCE BALANCE OUTSTANDING FISCAL YEAR 1996 OUTSTANDING ISSUE 10/01/95 PRINCIPAL INTEREST TOTAL 09/30/96 DEBT SERVICE FUND 1985 Certificates of Obligation(1) $ 90,000 $ 25,000 $ 8,902 $ 33,902 $ 65,000 1987 Refunding Bonds 45,536,091 5,110,000 2,475,015 7,585,015 40,426,091 1988 U.S.Government Guaranteed Note 410,000 410,000 37,720 447,720 -- 1989 Master Sublease Purchase Agreement 495,000 110,000 35,200 145,200 385,000 1990 Certificates of Obligation 3,160,000 545,000 190,303 735,303 2,615,000 1992 Public Improvement Bonds 12,400,000 350,000 815,625 1,165,625 12,050,000 1993 Refunding Bonds(2) 410,100 8,600 18,848 27,448 401,500 1995 Certificates of Obligation 6,000,000 -- 458,327 458,327 6,000,000 Total Debt Service Fund $ 68,501,191 $ 6,558,600 $ 4,039,940 $ 10,598,540 $ 61,942,591 (1) The 1985 Certificates of Obligation are being funded by revenues from Landfill Operations,Water Operations and Property taxes. (2) The 1993 Refunding bonds are being funded by revenues from Water Operations and Property taxes. 58 WATER UTILITIES ............................ .. . ...... ..... ............ .. ............. .. .........................—... ... ....... ..... ......... ....................... ....... .... ....... . . .....:.. ......:. . ... ..... ..... ................... ..........................5.......... . ........... ,'i"'" ..................................................*'..."--".-,.,*".,",'.",.,.",�'-,','-'.*.',"*'..*"..***.,*",.-"..,,..,*.,e,..:..,.,:..,.,:,."..*.,.,.,..*.'..*'.-."...*,.-","""..""�".,.� '...'..*.;"...*,..",."".",.."*,.,."*,'.�*.",..,-,.,..*."..'..*'.*..*..,'.*.'.,.,..,.,..*. The Water Utilities. Department is organized into six operating areas: Administration/Engineering, Customer Service, Distribution, Production, Sewer Collection, and Wastewater Treatment. The department's six divisions are responsible for providing an adequate supply of high quality potable water for domestic and industrial uses and fire protection; collection and treatment of wastewater for the protection of public health and the environment; maintenance and construction of water and sewer services; planning of facilities to meet present and future needs; and policies and procedures to insure quality construction and proper usage of facilities. System improvement schedules for FY96 will consist of the completion of the Calder Interceptor contract and the continuation of the wastewater collection system comprehensive infiltration/inflow study and the back easement water line relocation project. Construction should begin on the 23rd Street lift station contract, North End interceptor contract, and the wastewater plant renovation contract. 59 WATER UTILITIES FUND w::::::::::::::::::xw::::::::::::::x:::::::r:::::::::.v::::.:v:.v:rJ.•.v:;w::....\r./..v\..v::.vv::•.•.a{•xvx-.+:1.•.w.vvw...........r.r::.vx.•Y.•iiii:•:::ii:•:::•:..v...........x....:::::.:a :::::::..:::x-:::::x:.v:::....:::::m.....::.....:.::. SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Water sales $ 9,800,000 $ 9,670,000 $ 9,519,007 Sewer charges 6,983,000 6,791,500 6,668,697 Service charges 478,000 478,500 522,607 Interest 280,000 260,000 251,884 Miscellaneous revenue 6,000 4,000 6,072 Transfers -- -- 20,250 Total revenues 17,547,000 17,204,000 16,988,517 EXPENDITURES Wages 4,117,600 3,682,000 3,533,245 Benefits 1,649,500 1,563,600 1,695,344 Supplies and. equipment 517,300 507,800 467,768 Repair and maintenance 1,418,000 1,174,300 1,103,326 Utilities 1,273,600 1,244,500 1,174,576 Contract services 244,900 282,700 417,031 Fixed assets 685,200 591,000 274,175 Non-operating 8,551,500 7,514,700 7,617,732 Total expenditures 18,457,600 16,560,600 16,283,197 BEGINNING FUND BALANCE 5,132,989 4,489,589 3,784,269 Reserved for encumbrances 229,500 -- -- Unreserved 3,992,889 5,132,989 4,489,589 ENDING FUND BALANCE $ 4,222,389 $ 5,132,989 $ 4,489,589 60 WATER UTILITIES FUND DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL Customer Service Wages $ 632,800 $ 609,500 $ 559,325 Benefits 279,400 275,400 272,781 Supplies and equipment 149,800 151,400 145,826 Repair and maintenance 22,300 17,300 23,408 Utilities 3,400 2,000 106 Contract services 58,200 58,700 53,047 Fixed assets -- 22,700 17,293 Total $ 1,145,900 $ 1,137,000 $ 1,071,786 Distribution Wages $ 935,300 $ 788,300 $ 740,559 Benefits 370,600 362,300 366,392 Supplies and equipment 74,000 61,500 52,883 Repair and maintenance 343,100 316,600 332,376 Utilities 46,700 45,000 45,737 Contract services 4,200 2,300 8,168 Fixed assets 158,700 262,200 68,424 Total $ 1,932,600 $ 1,838,200 $ 1,614,539 Production Wages $ 579,200 $ 522,300 $ 516,481 Benefits 218,600 210,800 220,667 Supplies and equipment 87,200 85,400 72,242 Repair and maintenance 500,800 371,800 295,863 Utilities 578,200 558,200 521,397 Contract services 28,500 17,600 15,410 Fixed assets 50,000 40,600 91,822 Total $ 2,042,500 $ 1,806,700 $ 1,733,882 Sewer Maintenance Wages $ 1,005,700 $ 920,600 $ 902,592 Benefits 385,800 375,800 403,776 Supplies and equipment 80,700 82,800 75,675 Repair and maintenance 319,000 262,600 274,083 Utilities 174,300 170,600 148,325 Contract services 44,400 46,500 13,220 Fixed assets 423,600 180,000 39,974 Total $ 2,433,500 $ 2,038,900 $ 1,857,645 Reclamation Wages $ 547,600 $ 437,200 $ 440,381 Benefits 201,000 175,200 183,361 Supplies and equipment 111,100 112,700 107,295 Repair and maintenance 229,300 204,600 176,339 Utilities 464,000 461,800 451,124 Contract services 98,400 147,600 113,148 Fixed assets 18,900 76,800 56,662 Total $ 1,670,300 $ 1,615,900 $ 1,528,310 Administration Wages $ 417,000 $ 404,100 $ 373,907 Benefits 194,100 164,100 248,367 Supplies and equipment 14,500 14,000 13,847 Repair and maintenance 3,500 1,400 1,257 Utilities 7,000 6,900 7,887 Contract services 11,200 10,000 214,038 Fixed assets 34,000 8,700 -- Total $ 681,300 $ 609,200 $ 859,303 Non-Operating Contract services $ 12,000 $ 12,000 $ 10,224 Capital improvements 500,000 411,700 423,437 Debt service 3,789,500 3,766,000 3,952,271 In lieu payment 3,250,000 3,225,000 3,231,800 Transfer out 1,000,000 100,000 -- Total $ 8,551,500 $ 7,514,700 $ 7,617,732 61 WATER FUND SUMMARY OF ANNUAL DEBT SERVICE REQUIREMENTS FISCAL YEAR PRINCIPAL INTEREST TOTAL 1996 $ 1,876,400 $ 1,909,117 $ 3,785,517 1997 2,001,000 1,776,683 3,777,683 1998 2,135,700 1,635,066 3,770,766 1999 2,287,500 1,483,440 3,770,940 2000 2,411,200 1,349,894 3,761,094 2001 2,563,500 1,206,940 3,770,440 2002 2,725,600 1,051,411 3,777,011 2003 2,893,200 882,655 3,775,855 2004 3,098,900 701,617 3,800,517 2005 2,636,900 506,896 3,143,796 2006 1,845,000 366,300 2,211,300 2007 1,945,000 264,825 2,209,825 2008 2,055,000 157,850 2,212,850 2009 815,000 44,825 859,825 $ 31,289,900 $ 13,337,519 $ 44,627,419 BALANCE ORIGINAL OUTSTANDING ISSUE ISSUE 10/01/95 1985 Tax and Revenue Refunding $ 6,700,000 $ 1,125,000 1985 Certificates of Obligation 1,420,000 220,000 1989 Revenue Refunding 16,840,000 13,340,000 1992 Junior Lien Revenue Bonds 11,410,000 10,840,000 1993 Refunding Bonds 6,138,300 5,764,900 $ 42,508,300 $ 31,289,900 62 WATER FUND SCHEDULE OF CURRENT DEBT SERVICE REQUIREMENTS BALANCE BALANCE OUTSTANDING FISCAL YEAR 1996 OUTSTANDING ISSUE 10101/95 PRINCIPAL INTEREST TOTAL 09/30/96 WATER FUND 1985 Tax and Revenue Refunding $ 1,125,000 $ 350,000 $ 112,500 $ 462,500 $ 775,000 1985 Certificates of Obligation(1) 220,000 65,000 20,770 85,770 155,000 1989 Revenue Refunding 13,340,000 1,125,000 914,635 2,039,635 12,215,000 1992 Junior Lien Revenue Bonds 10,840,000 215,000 596,200 811,200 10,625,000 1993 Refunding Bonds(2) 5,764,900 121,400 265,012 386,412 5,643,500 TOTAL WATER FUND $ 31,289,900 $ 1,876,400 $ 1,909,117 $ 3,785,517 $ 29,413,500 (1) The 1985 Certificates of Obligation are being funded by revenues from Landfill Operations,Water Operations and Property taxes. (2) The 1993 Refunding bonds are being funded by revenues from Water Operations and Property taxes. 63 ........................................ hamsdiftol o SOLID WASTE MANAGEMENT The Solid Waste Management Department is charged with the responsibility of managing solid waste for the City of Beaumont. Functions include: • Once a week collection of residential garbage and containerized green waste. • Every other week collection of recyclables. • Operation of a full scale composting facility. • Operation of a Type I Sanitary Landfill. • Administration of other waste reduction programs. Landfill modifications to meet new federal Sub-Title "D" regulations have been approved by the State. The construction of the first disposal cell under the new regulations will occur in Fiscal Year 1996 at a substantially higher cost than prior cells. The compost operation has been one of our most successful programs. Approximately 150,000 cubic yards of yard waste is processed annually, and the finished compost is returned to citizens through distribution sites at six city parks and at the Landfill. During FY 95, weekly curbside recycling was changed to every other week. This resulted in substantial collection cost savings with little change in the volume of materials collected. During FY 96, the department will strive to continue managing the City's solid waste programs in an efficient and professional manner. Our objective is to always provide the highest level of service to the citizens of Beaumont at the most economical cost. 65 SOLID WASTE MANAGEMENT FUND SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Residential collections $ 4,560,000 $ 4,460,000 $ 4,243,186 Recycling 114,000 42,000 21,642 Landfill fees 800,000 880,000 3,010,018 Interest earnings 200,000 225,000 167,490 Miscellaneous revenue — 20,700 350,401 Total revenues 5,674,000 5,627,700 7,792,737 EXPENDITURES Wages 1,578,300 1,375,600 1,450,543 Benefits 651,200 595,100 708,641 Supplies and equipment 288,500 271,700 291,963 Repair and maintenance 945,500 1,068,200 1,205,423 Utilities 26,500 26,100 21,027 Contract services 101,700 515,100 1,509,624 Fixed assets 577,000 600,500 597,034 Non-operating 1,466,200 1,131,300 1,516,513 Total expenditures 5,634,900 5,583,600 7,300,768 BEGINNING FUND BALANCE 3,014,296 2,970,196 2,478,227 Unreserved 3,053,396 3,014,296 2,970,196 ENDING FUND BALANCE $ 3,053,396 $ 3,014,296 $ 2,970,196 66 L ' SOLID WASTE MANAGEMENT FUND DIVISION SUMMARY FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL Residential Wages $ 344,500 $ 314,400 $ 302,901 Benefits 139,500 136,400 148,553 Supplies and equipment 95,800 104,000 99,339 Repair and maintenance 488,500 553,300 593,356 Utilities __ Contract services 5,500 3,500 4,248 Fixed assets 4,000 18,200 71,900 Total $ 1,077,800 $ 1,129,800 $ 1,220,297 Yard Waste Collections Wages $ 476,000 $ 451,400 $ 436,108 Benefits 197,100 195,200 204,583 Supplies and equipment 62,900 65,800 61,394 Repair and maintenance 259,500 275,700 266,613 Utilities __ Contract services 5,800 3,800 4,210 Fixed assets 131,000 260,200 180,756 Total $ 1,132,300 $ 1,252,100 $ 1,153,664 Recycling Wages $ 193,800 $ 77,700 $ 72,828 Benefits 83,300 31,300 30,874 Supplies and equipment 15,900 6,400 7,991 Repair and maintenance 2,200 2,500 5,528 Utilities __ -- 3 Contract services 32,300 444,800 829,903 Fixed assets 600 14,500 1,513 Total $ 328,100 $ 577,200 $ 948,640 Disposal Wages $ 342,000 $ 319,200 $ 431,153 Benefits 128,900 126,200 195,690 Supplies and equipment 100,000 87,100 111,456 Repair and maintenance 187,300 230,700 336,190 Utilities 7,200 10,100 7,064 Contract services 45,500 50,500 442,271 Fixed assets 424,300 297,700 341,305 Total $ 1,235,200 $ 1,121,500 $ 1,865,129 Administration Wages $ 222,000 $ 212,900 $ 207,553 Benefits 102,400 106,000 128,941 Supplies and equipment 13,900 8,400 11,783 Repair and maintenance 8,000 6,000 3,736 Utilities 19,300 16,000 13,960 Contract services 12,600 12,500 228,992 Fixed assets 17,100 9,900 1,560 Total $ 395,300 $ 371,700 $ 596,525 Non-Operating In lieu payment $ 300,000 $ 275,000 $ 618,000 Debt service 1,166,200 856,300 898,513 Total $ 1,466,200 $ 1,131,300 $ 1,516,513 67 SOLID WASTE MANAGEMENT FUND SCHEDULE OF CURRENT DEBT SERVICE REQUIREMENTS BALANCE FISCAL YEAR 1996 BALANCE OUTSTANDING OUTSTANDING ISSUE 10/01/95 PRINCIPAL INTEREST TOTAL 09/30/96 SOLID WASTE FUND 1985 Certificates of Obligation(1) $ 490,000 $ 235,000 $ 41,541 $ 276,541 $ 255,000 1988 Certificates of Obligation 1,150,000 350,000 66,550 416,550 800,000 1994 Capital Lease 65,267 65,267 4,214 69,481 -- Total Solid Waste Fund $ 1,705,267 $ 650,267 $ 112,305 $ 762,572 $ 1,055,000 (1)The 1985 Certificates of Obligation are being funded by revenues from Landfill operations,Water operations and property taxes SUMMARY OF ANNUAL DEBT SERVICE REQUIREMENTS FISCAL YEAR PRINCIPAL INTEREST TOTAL 1996 $ 650,267 $ 112,305 $ 762,572 1997 630,000 63,225 693,225 1998 425,000 14,662 439,662 $ 1,705,267 $ 190,192 $ 1,895,459 BALANCE ORIGINAL OUTSTANDING ISSUE ISSUE 10/01195 1985 Certificates of Obligation $ 2,730,000 $ 490,000 1988 Certificates of Obligation 3,000,000 1,150,000 1994 Capital Lease 196,349 65,267 $ 5,926,349 $ 1,705,267 68 HOTEL OCCUPANCY TAX FUND .........................................------------ ::<:= SUMMARY OF REVENUES AND EXPENDITURES:�:::::.::..---------------------------------........... FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Gross receipts tax $ 1,220,000 $ 1,220,000 $ 1,222,753 Interest earnings 9,000 9,000 3,675 Miscellaneous revenue -- 1,500 5,268 Total revenues 1,229,000 1,230,500 1,231,696 EXPENDITURES Convention &Visitor's Bureau 675,000 660,600 622,497 Convention Facilities 315,000 306,000 324,089 Designated Programs Southeast Texas Arts Council 132,000 132,000 132,000 Jefferson Theater 20,000 -- -- Texas Energy Museum 87,000 96,000 96,000 John J. French Museum 36,000 25,000 25,000 Total expenditures 1,265,000 1,219,600 1,199,586 BEGINNING FUND BALANCE 45,010 34,110 2,000 Unreserved 9,010 45,010 34,110 ENDING FUND BALANCE $ 9,010 $ 45,010 $ 34,110 69 STREET MAINTENANCE FUND •ii9:�iiii:i:�:ii:ii:iiiiiii:�iii:ii:�:i�i:iiiiiiii�iiiiiiti8:::. - - - - - SUMMARY OF REVENUES AND EXPENDITURES.>::;:.;::......................r................ FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Service charges $ 1,445,000 $ 1,445,000 $ 1,421,602 Interest earnings 1,000 1,000 8,150 Total revenues 1,446,000 1,446,000 1,429,752 EXPENDITURES General construction 1,445,000 815,000 2,290,917 Total expenditures 1,445,000 815,000 2,290,917 BEGINNING FUND BALANCE 2,960 (628,040) 233,125 Unreserved . 3,960 2,960 (628,040) ENDING FUND BALANCE $ 3,960 $ 2,960 $ (628,040) 70 MUNICIPAL TRANSIT FUND SUMMARY OF REVENUES AND EXPENDITURES - - - - -- - - � - -- FY 1996 FY 1995 FY 1994 = REVENUES BUDGET ESTIMATE ACTUAL Service charges $ 516,000 $ 430,000 $ 412,788 Intergovernmental revenue 1,258,500 2,071,600 1,085,105 Transfer from General Fund 750,000 700,000 525,000 Total revenues 2,524,500 3,201,600 2,022,893 EXPENDITURES Contract services 2,416,000 2,200,000 2,116,840 Capital outlay 70,000 1,126,000 __ Total expenditures 2,486,000 3,326,000 2,116,840 BEGINNING FUND BALANCE 160,056 284,456 378,403 Unreserved 198,556 160,056 284,456 ENDING FUND BALANCE $ 198,556 $ 160,056 $ 284,456 71 OTHER SPECIAL REVENUE FUNDS ...................... ...- -.........v .... x..r_.......::..n::ism?Oii:'i.??rx4i:::•:'•ii:•ii:_.:�:::::xr.�-.r.�n:�:::::::.:-:.:�:r:.:�:::::.-::-:::-._.�::w.:.............................. ........................... ...................................:..--.-....::<.:::?::.:SUMMARY:.::.:::.:::. ......--.........------..........-.-........---------- OF REVENUES AND EXPENDITURES BALANCE BALANCE 10/01/95 REVENUES APPROP. 09/30/96 Confiscated Goods Fund $ 760,500 $ 340,000 $ 1,100,500 $ -- Fire Training Fund (281,300) 330,000 215,500 (166,800) Tax Increment Financing Fund 4,700 104,000 600,000 (491,300) Municipal Airport Fund 11,200 87,200 94,200 4,200 HUD Section 108 Loan Fund -- 447,800 447,800 -- State Health Grant -- 680,000 680,000 -- Auto Theft Task Force Grant -- 659,800 659,800 -- Miscellaneous Grant Fund -- 800,000 800,000 -- MURL's Grant Fund - 10,500 10,500 -- Julie Rogers Theatre 57,800 8,000 65,800 -- Tyrrell Historical Library 25,500 1,500 27,000 -- Expendable Trust Fund 23,000 27,000 50,000 -- Library Trust Fund 34,500 12,000 46,500 -- Library Endowment 6,800 1,000 7,800 -- Historical Fire Museum 6,500 10,000 16,500 -- TOTAL $ 649,200 $ 3,518,800 $ 4,821,900 $ (653,900) 72 CAI-i CAL RESERVE FUND RECOMMENDED EQUIPMENT PURCHASES Fire Fire Base station radio (Fire One) $ 13,000 Strenght training & cardio training equipment 35,000 Total 48,000 Public Safety EMS Defribillator 12,500 Public Works Transportation Traffic signal installations/upgrades 50,000 Community Services Library Coin operator copier- Miller Branch 10,000 Coin operator copier- Beaumont Public 10,000 Convention Facilities Power supplies for civic center spotlights 14,000 Total 34,000 Parks & Recreation Recreation Hi-speed copier 12,000 Central Services Communications Upgrade 400' tower 34,500 Finance Financial Services Copier 9,900 Cash Management Copier 9,900 Total 19,800 Administrative Services MIS Replace burster 16,000 Hardware Upgrade AS/400 D60 to series 310 182,455 Personal computers (50) 100,000 PC printers 10,000 Printer for Municipal Court 3,200 9600 bps modems - Fire HQ (2) 4,380 9600 bps modem - Civic center 2,190 Controllers for fire stations (5) 12,375 HP Laserjet 4si to print automated checks 3,800 Laptops for Fire Prevention (4) 8,400 Imaging hardware 75,000 Software Debit water payments - Cash Management 5,500 HTE check writing software 6,350 Software for Fire laptops 4,950 City-wide graphical user interface to AS/400 14,000 City-wide pilot imaging 75,000 Health department records management system 20,000 Civic center events management system 21,000 Total 564,600 General Government Legal Copier 10,000 Total equipment costs $ 785,400 74 CAPITAL RESERVE FVidD ............................. =:<:>:_::: SUMMARY OF REVENUES AND EXPENDITURES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Charges to funds General $ 1,923,800 $ 1,422,200 $ 1,238,446 Water 81,400 60,900 66,600 Solid Waste 342,100 410,000 491,500 Other 55,700 53,100 65,300 Interest earnings 60,000 100,000 72,284 Miscellaneous revenue -- -- 45,099 Transfers in 1,375,000 -- -- Total revenues 3,838,000 2,046,200 1,979,229 EXPENDITURES Equipment 785,400 615,300 426,427 Vehicles 1,371,300 1,283,600 874,823 Building improvements 374,000 676,100 100,940 Capital improvements -- 300,000 261,713 Debt service 521,800 312,600 135,958 Total expenditures 3,052,500 3,187,600 1,799,861 BEGINNING FUND BALANCE 894,117 2,035,517 1,856,149 Reserved for encumbrances 308,800 -- -- Unreserved 1,370,817 894,117 2,035,517 ENDING BALANCE $ 1,679,617 $ 894,117 $ 2,035,517 73 CAPITAL RESERVE FUND RECOMMENDED VEHICLE PURCHASES Police Administration Passenger sedans (2) $ 25,000 Field Operations Patrol vehicles (26) 429,000 Criminal Investigations Passenger sedans (5) 62,500 Utility vehicle _ 16,500 Total 533,000 Fire Fire Suburban 28,000 3/4 ton pickup 17,500 Van 17,000 Sedans (3) 45,000 Total 107,500 Public Safety EMS Ambulances (2) 144,000 Suburban 30,000 Total 174,000 Public Works Engineering 3/4 ton crewcab pickup 22,000 1/2 ton pickups (2) 27,000 Streets & Drainage 14 yard dump trucks (2) 128,000 Diesel tractor 12,500 8 yard dump truck 44,000 4 yard dump truck 30,000 1/2 ton dump pickup 13,500 Transportation Super duty trucks w/ utility body (2) 52,000 1/2 ton pickup 13,500 Total 342,500 Parks & Recreation Parks 3/4 ton utility bed diesel pickup 19,500 Super rake 12,000 3/4 ton crewcabs w/single axle (2) 42,000 3/4 ton crewcabs w/single axle, liftgate (2) 24,000 Stakebody 42,000 Flail mowers (2) 6,400 72" brush hog 2,500 Portable gas powered welder 3,200 Steam cleaner device 3,700 Total 155,300 Central Services Building Services 1/2 ton pickup, SWB, utility body 16,500 3/4 ton pickup, LWB, utility bed w/ material rack 17,500 Clean Community Large compact cars (2) 25,000 Total 59,000 Total equipment costs $ 1,371,300 75 . . . . CAF. iAL RESERVE FUND RECOMMENDED BUILDING IMPROVEMENTS MOM Carpet replacement sd City Hall $ 76,000 Window repairs sd City Hall 38,000 HVAC equipment replacement ot City Hall 103.000 Elevators ed various city facilities 56.000 Replace 8D ton chiller ed Harvest Club 38.000 Install vinyl siding at Health Administration 40.000 Replace 2 filtering tanks at Magnolia Park 25000 Total improvements $ 374000 DEBT SERVICE REQUIREMENTS Capital lease payments for lease/purchase items 14 unit nested t-honger- FYS5 $ 58.100 Copier- 2nd floor of City Hall - FY93 18.400 Fire pumper truck- FYS2 56.000 Fire pumper truck- FYS3 55.900 Fire pumper truck- FYS4 80.900 Fire pumper truck- FY05 62.100 Fire pumper truck - FYS8 100.000 Gnsda|\o (2) - FY95 58.400 Street sweepers /2\ - FYSO 51,000 Total debt service requirements $ 521800 76 FLEET MANAGEMENT FUND SUMMARY OF REVENUES AND EXPENDITURES:::<.::<.;:.:...... FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Charges to funds $ 2,979,700 $ 2,695,800 $ 2,925,585 EXPENDITURES Wages 744,500 556,400 544,388 Benefits 282,900 235,400 254,869 Supplies and equipment 492,200 457,500 457,781 Repair and maintenance 985,100 901,500 1,032,737 Utilities 46,300 44,200 39,563 Contract services 451,300 451,500 446,542 Fixed assets 18,700 20,400 55,853 Total expenditures 3,021,000 2,666,900 2,831,733 BEGINNING FUND BALANCE 222,547 193,647 99,795 Unreserved 181,247 222,547 193,647 ENDING FUND BALANCE $ 181,247 $ 222,547 $ 193,647 77 EMPLOYEE BENEFITS FUND SUMMARY OF REVENUES AND EXPENDITURES :......................................... FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Service charges $ 6,606,100 $ 6,948,900 $ 7,089,588 Employee contribution 707,000 663,000 665,681 Interest 190,000 190,000 160,801 Insurance recoveries 100,000 175,000 257,750 Total revenues 7,603,100 7,976,900 8,173,820 EXPENDITURES Health Standard indemnity plan 2,600,000 4,977,000 5,138,364 Managed health organization 2,500,000 650,000 -- Dental 350,000 400,000 530,502 Other benefits 750,000 718,000 690,486 Total 6,200,000 6,745,000 6,359,352 Worker's Compensation Third party administration 120,000 110,000 106,208 Claims paid 700,000 700,000 976,678 Excess insurance 30,000 33,000 49,447 Total 850,000 843,000 1,132,333 General Unemployment insurance 125,000 70,000 184,148 Short-term disability 350,000 354,000 146,162 Transfers out 100,000 96,000 342,000 Total 575,000 520,000 672,310 Total expenditures 7,625,000 8,108,000 8,163,995 BEGINNING FUND BALANCE 3,498,643 3,629,743 3,619,918 Reserved for contingency 500,000 1,900,000 -- Unreserved 2,976,743 1,598,643 3,629,743 ENDING FUND BALANCE $ 3,476,743 $ 3,498,643 $ 3,629,743 78 GENERAL LIABILITY FUND SUMMARY OF RE V .......... ..... ..... AND EXPENDITURES - - - REVENUES FY 1996 FY 1995 FY 1994 BUDGET ESTIMATE ACTUAL REVENUES Interest $ 180,000 $ 185,000 $ 141,314 Transfers in -- 200,000 900,000 Miscellaneous revenue 20,000 20,000 59,278 Total revenues 200,000 405,000 1,100,592 EXPENDITURES Professional services 75,000 75,000 73,462 Claims paid 800,000 800,000 1,066,825 Other insurance 5,000 95,000 76,790 Total expenditures 880,000 970,000 1,217,077 BEGINNING FUND BALANCE 3,350,501 3,915,501 4,031,986 Reserved for unpaid claims 2,000,000 3,200,000 3,500,000 Unreserved 670,501 150,501 415,501 ENDING FUND BALANCE $ 2,670,501 $ 3,350,501 $ 3,915,501 79 -----------------.................. -&NvMWRm— --.99em—--------- ---------------- ----- AUTHORIZED PERSONNEL- - - - --- - - :.... - - ,--_:.:.,:.,-::.::::-- -..:--,:,-:.-::::.• -:.:.- SO NEL SUMMARY BY DEPARTMENT DEPARTMENT FY 1996 FY 1995 FY 1994 Police 342 342 334 Fire 240 236 236 Public Safety 32 38 38 Public Works 142 141 141 Health Services 49 49 49 Community Services 51 44 44 Parks&Recreation 59 57 51 Central Services 92 85 85 Finance 24 25 23 Administrative Services 57 58 58 General Government 32 34 33 Water Utilities 164 160 160 Solid Waste Management 66 59 59 Total 1,350 1,328 1,311 COMPENSATION PLAN Classified Classified Category Grade Minimum Maximum Category Grade Minimum Maximum Technical T1 7.00 9.00 Service M1 6.25 8.70 T2 7.90 11.65 Maintenance M2 6.50 8.95 T3 8.25 12.00 M3 6.75 9.60 T4 8.55 17.35 M4 7.00 10.30 T5 8.90 13.25 M5 7.25 10.60 T6 9.25 13.65 M6 7.50 10.90 T7 9.65 14.05 M7 8.35 11.65 T8 10.00 14.50 M8 8.75 12.35 T9 10.50 14.95 M9 9.25 13.25 Office T10 11.00 15.40 M10 10.50 14.85 Clerical C1 6.50 8.95 Exempt E1 2,000 2,500 C2 6.75 9.60 E2 2,250 2,815 C3 7.00 10.30 E3 2,500 3,150 C4 7.30 10.60 E4 2,750 3,500 C5 7.60 10.90 E5 3,125 3,875 C6 8.25 12.00 E6 3,500 4,375 C7 8.55 12.35 E7 3,925 4,900 C8 8.90 13.25 E8 4,400 5,500 C9 9.25 13.65 E9 4,925 6,165 C10 9.75 14.05 E10 5,250 6,565 C11 10.10 14.50 Skilled C12 10.80 14.95 Craft S1 7.50 10.30 S2 7.90 10.60 S3 8.35 11.65 S4 8.75 12.35 S5 9.25 13.25 S6 9.65 14.05 S7 10.10 14.45 S8 10.50 14.85 S9 10.90 15.25 S10 11.25 15.65 81 ...... _ r::.ii::___-::::i:-::i:i:i::.x:Y::i:::::.:::::i.v::i::••:::::.._.x.:::::::.:::i::i:i i:::_::: CONTRACT WAGES POLICE .•••••• MONTHLY GRADE SALARY Grade I-Police Officer 210 Start to 1 year 2,318 1 to 2 years 2,460 2 to 3 years 2,538 3 to 4 years 2,617 4 to 5 years 2,693 5 years or more 2,773 10 to 15 years 2,856 15 years or more 2,943 20 years or more 3,031 Grade II- Police Sergeant 220 0 to 5 years 3,202 5 years or more 3,376 Grade III -Police Lieutenant 230 3,650 Grade IV-Police Captain 240 3,958 FIRE MONTHLY GRADE SALARY Grade I-Firefighter 310 Start to 1 year 1,915 1 to 3 years 2,577 3 to 5 years 2,684 5 to 7 years 2,742 7 to 10 years 2,769 10 to 15 years 2,825 15 years or more 2,881 Grade 11-Driver/Operator 320 Start to 2 years 3,054 2 years or more 3,115 Grade III-Captain 330 Start to 2 years 3,291 2 years or more 3,406 Grade IV- District Chief 340 3,700 Grade V- Deputy Chief 350 3,991 Grade VI-Assistant Chief 360 4,228 82 ..--.:....:::.-...:..:.:.:..:......... - - -- .,....-..,.:.:....,:. - - - -- - -AUTHORIZED PER -~�NNEL`:SUMMARY SO POLICE ADMINISTRATION Grade Number FIELD OPERATIONS(cont.) Grade Number Exempt Office/Clerical Police Chief E10 1 Telecommunication Operator Supv. C12 2 Deputy Chief of Police E7 1 Asst.Telecommunication Oper.Supv. C11 4 Data Management Coordinator E4 1 Telecommunications Training Coord. C11 1 Property Supervisor E1 1 Telecommunication Operator II C10 -- Telecommunication Operator 1 C9 18 Service/Maintenance Telecommunication Trainee Operator C6 12 Maintenance Worker I M4 1 Secretary I C5 1 Clerk Typist III C4 1 Skilled/Craft Teleserve Operator C3 4 Vehicle Inspector S1 1 Total 231 Office/Clerical Clerical Supervisor C7 1 CRIMINAL INVESTIGATIONS Property Technician C7 3 Special Services Technician C7 1 Exempt Secretary II C6 1 Deputy Chief of Police E7 1 Secretary I C5 1 Crime Prevention Coordinator E2 1 Clerk Typist III C4 6 Clerk Typist I C1 8 Office/Clerical Clerical Supervisor C7 1 Civil Service Secretary 1 C5 1 Captain 240 1 Clerk Typist III C4 2 Lieutenant 230 4 Clerk II C2 1 Sergeant 220 12 Officer 210 13 Technical ID Criminologist Technician T8 5 Total 57 Civil Service FIELD OPERATIONS Lieutenant 230 3 Sergeant 220 34 Exempt Officer 210 5 Deputy Chief of Police E7 1 Total 54 Civil Service Captain 240 4 Lieutenant 230 6 Sergeant 220 23 Officer 210 154 POLICE TOTAL 342 Service/ Skilled/ Office/ Civil Division Exempt Maintenance Craft Clerical Technical Service Total Administration 4 1 1 21 -- 30 57 Field Operations 1 — -- 43 -- 187 231 Criminal Investigations 2 — 5 5 42 54 7 1 1 69 5 259 342 83 r:3Y{•?? FIRE FIRE Grade Number Grade Number Exempt Civil Service Fire Chief E10 1 Assistant Fire Chief 360 1 Fire Safety Administrator E7 1 Deputy Fire Chief 350 3 Materials Manager E4 1 District Fire Chief 340 12 Captain 330 42 Office/Clerical Fire Driver/Operator 320 73 Secretary II C6 2 Fire Fighter 310 102 Secretary I C5 2 FIRE TOTAL 240 Service/ Skilled/ Office/ Civil Division Exempt Maintenance Craft Clerical Technical Service Total Fire 3 -- - 4 — 233 240 3 -- - 4 — 233 240 .................. .........•v...............�:__..._.....n-.:::i::::.i'.v-:-L:r::r::::::.-:.-.-:.M1-: :.:vtti�::�•?-:::tivr?tri? _ _ .................:.:::.:.v:.v::...........v{.:,�v:.v::::::::::.i.. -•..: ..............vi:i-.:::::::::-. v.::::{•::::::... .- v::r:::.......•__. :..:.•.vv:.::r:"•:-:ti:�i�':i::��i:ii".... ...............:i-?i:C::•??:•::•? :.v......:n:•::n??:?:?i?i:{•ii:?:?????::^::u..: v:?%8???ir?:8:: i:-Yw:?}::::::::::::::.:�.v:::::.•:x:. :.:.xr.r. .................................-....................•..............:r: ..r... .:v:•:::::::::::::r:::::r:r::•:::::v PUBLIC SAFETY ANIMAL CONTROL Grade Number EMERGENCY MEDICAL SERVICES Grade Number Exempt Exempt Field Supervisor-Animal Control E2 1 EMS Manager E5 1 Service/Maintenance Office/Clerical Animal Control Officer M7 5 Secretary 1 C5 1 Office/Clerical Technical Clerk Typist I I C2 1 Paramedic Supervisor T7 3 Paramedic T4 9 Total 7 Medic T2 9 FIRE TRAINING Total 23 Exempt Curator E2 1 Service/Maintenance Maintenance Worker I M4 1 Total 2 PUBLIC SAFETY TOTAL 32 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Animal Control 1 5 -- 1 -- 7 Fire Training 1 1 - _ __ 2 Emergency Medical Services 1 — - 1 21 23 3 6 - 2 21 32 84 PUBLIC WORKS ENGINEERING Grade Number STREETS&DRAINAGE(cont.) Grade Number Exempt Skilled/Craft Public Works Director E10 1 General Foreman S10 4 City Engineer E8 1 Equipment Coordinator S6 1 Civil Engineer III E6 3 Equipment Operator Leader S7 6 Public Works Administrator E5 I Equipment Operator III S6 4 Real Property Manager E5 1 Equipment Operator 11 S4 12 Engineering Supervisor E4 I Equipment Operator I S2 11 Environmental Specialist E4 1 Office/Clerical Service/Maintenance Dispatcher 1 C5 1 Survey Aide M5 I Secretary I C5 1 Clerk III C4 1 Skilled/Craft General Foreman S10 1 Total 84 Office/Clerical TRANSPORTATION Real Property Specialist C9 1 Administrative Assistant 1 C8 1 Exempt Secretary I C5 I Traffic Engineer E7 1 Clerk Typist III C4 1 General Superintendent E4 1 Traffic Engineering Supervisor E4 1 Technical Traffic Operations Supervisor E2 1 Survey Party Chief T8 1 Construction Inspector T8 5 Service/Maintenance Engineering Technician T8 3 Crew Leader[ M7 2 Drafting Technician If T8 I Meter Repairer M6 I Survey Technician T7 2 Maintenance Worker III M6 1 Drafting Technician I T6 2 Maintenance Worker 11 M5 4 Parking Control Officer M2 1 Total 29 Skilled/Craft STREETS&DRAINAGE General Foreman S10 1 Electrician S9 2 Exempt Sign Fabricator S3 1 Streets&Drainage Director E7 1 Equipment Operator I S2 2 General Superintendent E4 1 Administrative Assistant 11 E2 1 Office/Clerical Secretary 1 C5 2 Service/Maintenance Foreman M10 2 Technical Crew Leader M7 12 Engineering Assistant T10 I Maintenance Worker III M6 14 Signal Technician T10 5 Maintenance Worker 11 M5 8 Traffic Design Technician T8 1 Maintenance Worker I M4 4 Traffic Technician T1 1 Total 29 PUBLIC WORKS TOTAL 142 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Engineering 9 1 1 4 14 29 Streets&Drainage 3 40 38 3 -- 84 Transportation 4 9 6 2 8 29 16 50 45 9 22 142 85 HEALTH SERVICES HEALTH ADMINISTRATION Grade Number WOMEN,INFANTS,&CHILDREN Grade Number Exempt Exempt Public Health Director/Health Auth. E9 1 WIC Nutrition Supervisor E4 1 Assistant Public Health Director E7 1 Asst.WIC Nutrition Supv. E2 1 Chief Sanitarian E4 1 Health Program Specialist E2 1 Office/Clerical Sanitarian II E2 2 Clerical Supervisor C7 1 Senior Health Educator E2 1 Account Clerk I C3 3 Office Supervisor E1 1 Clerk Typist I C1 1 Service/Maintenance Technical Custodian II M2 3 Nutritionist T7 2 Licensed Vocational Nurse T6 1 Office/Clerical Nurse's Assistant T1 1 Administrative Assistant I C8 1 Health Education Technician C8 1 Total 11 Secretary II C6 1 Clerk III C4 2 CLINICAL SERVICES Registrar Vital Statistics C5 1 Medical Records Clerk C3 1 Exempt Clerk II C2 1 Public Health Clinician E6 1 Clerk Typist II C2 1 Public Health Nurse II E4 2 Deputy Registrar C2 1 Public Health Nurse I E3 3 Clerk Typist I C1 1 Laboratory Coordinator E2 1 Clerk I C1 1 Counselor/Educator E1 2 Technical Technical Phlebotomist T1 1 Licensed Vocational Nurse T6 4 Laboratory Technician T6 1 Total 24 Total 14 HEALTH SERVICES TOTAL 49 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Health Administration 8 3 — 12 1 24 Women, Infants&Children 2 -- -- 5 4 11 Clinical Services 9 - -- -- 5 14 19 3 -- 17 10 49 86 COMMUNITY SERVICES LIBRARY SYSTEM Grade Number CONVENTION FACILITIES Grade Number Exempt Exempt Community Services Director E9 1 Convention Facilities Manager E6 1 Librarian V E5 2 Technical Services Superintendent E5 1 Librarian IV E4 3 Operations Supervisor E3 1 Librarian III E2 3 Office Supervisor E1 1 Librarian II E1 3 Service/Maintenance Service/Maintenance Crew Leader II M9 1 Maintenance Worker I M4 2 Crew Leader[ M7 2 Maintenance Worker II M5 2 Office/Clerical Maintenance Worker I M4 5 Librarian I C11 2 Administrative Assistant I C8 1 Office/Clerical Clerk Typist III C4 2 Account Clerk 11 C5 1 Library Technician C3 5 Clerk Typist III C4 1 Clerk Typist II C2 1 Clerk I C1 10 Total 16 Total 35 TOTAL COMMUNITY SERVICES 51 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Library System 12 2 -- 21 -- 35 Convention Facilities 4 10 -- 2 -- 16 16 12 - 23 — 51 PARKS AND RECREATION PARKS Grade Number RECREATION Grade Number Exempt Exempt Parks Manager E6 1 Parks&Recreation Director E8 1 Parks Operations Supervisor E3 1 Program Coordinator E2 3 Recreation Center Coordinator E1 1 Service/Maintenance Recreation Tennis Coordinator E1 1 Maintenance Worker I M4 24 Service/Maintenance Skilled/Craft Recreation Leaders M8 2 General Foreman S10 2 Maintenance Worker II M5 1 Parks Technician 11 S4 2 Maintenance Worker I M4 2 Parks Technician I S3 5 Van Operator M1 1 Equipment Operator I S2 7 Custodian M1 3 Office/Clerical Office/Clerical Secretary II C6 1 Secretary II C6 1 Total 43 Total 16 PARKS&RECREATION TOTAL 59 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Parks 2 24 16 1 - 43 Recreation 6 9 -- 1 -- 16 8 33 16 2 -- 59 87 ,a•.,:.::.:::.:..aa.:a•.::..:.:...:...__._.....:.............:::a._._.:a..as._a.a..�..-...__..:_:_.:__...v_. ::?�}�iii:::L•'.'. ._.__:.::..:::_..._........_:::a:...:__...._........_._....._.. ._......._...._.:..:.._.._..._...:.a:a.. :..:................................::::::::::.....v..........:..::..:::::.:.::::.i:•ii::.i::.i•ii:::.::•:•i:::::::i:;:ii:• _....i}_:;'.:i:::_Li iii:::i?iv :i:',':•i'BYi.�:::::..ii3:•:::..... ......•......i::•isi..................•...•...............{��:.}•::::::::. CENTRAL SERVICES PURCHASING Grade Number BUILDING SERVICES Grade Number Exempt Exempt Central Services Director E9 1 Building Maintenance Superintendent E6 1 Purchasing Manager E6 1 Project Administrator E3 1 Property Administrator E2 1 Facilities Planner E2 1 Contract Coordinator E1 1 Field Supervisor E2 1 Buyer III E1 1 Service/Maintenance Office/Clerical Building and Custodial Inspector M7 1 Buyer II C12 1 Maintenance Worker III M6 2 Administrative Assistant I C8 1 Purchasing Assistant C8 1 Skilled/Craft Clerk Typist III C4 1 General Foreman S10 2 Mail Clerk C4 1 Electrician S9 3 Total 10 Heating&AC Mechanic S9 1 Foreman-Carpentry S9 1 BUILDING CODES Multi-Craftsman S8 1 Exempt Carpenter S7 1 Building Official E6 1 Painting Leader S7 1 Assistant Building Official E3 1 Painter S6 2 Office/Clerical Office/Clerical Secretary I C5 1 Secretary 1 C5 1 Clerk III C4 1 Clerk Typist III C4 1 Clerk Typist II C2 1 Technical Technical Maintenance Technician T5 1 Code Inspector II T9 4 Total 22 Code Inspector I T7 3 Total 12 CLEAN COMMUNITY Exempt FLEET MANAGEMENT Clean Community Administrator E6 1 Exempt Clean Community Coordinator E2 1 Fleet Manager E6 1 Field Supervisor E2 1 Shop Operations Supervisor E2 1 Office Supervisor E1 1 Skilled/Craft Clean Community Specialist S3 2 Skilled/Craft Equipment Mechanic Leader S10 4 Office/Clerical Equipment Mechanic III S9 14 Clerical Supervisor C7 1 Equipment Mechanic I S3 2 Clerk III C4 1 Tire Shop Specialist S1 2 Clerk Typist III C4 1 Office/Clerical Technical Parts Supervisor C7 1 Environmental Inspector T5 4 Secretary I C5 1 Total 12 Clerk II C2 1 Storekeeper I C2 2 COMMUNICATIONS Clerk I C1 1 Office/Clerical Total 31 Clerk Typist III C4 1 Technical Communications Technician III T10 1 Communications Technician II T9 2 Communications Technician I T5 1 Total 5 CENTRAL SERVICES TOTAL 92 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Purchasing 5 -- -- 5 -- 10 Building Codes 2 - -- 3 7 12 Fleet Management 3 - 22 6 __ 31 Building Services 4 3 12 2 1 22 Clean Community 3 -- 2 3 4 12 Communications -- -- - 1 4 5 17 3 36 20 16 92 88 :.:::..u,....-.....:::..5..._.....::..:....0........:....::::::..u.....:._.�._:_.x._:a.:..:•.�._:..:......:.:•:..S...x.,.. :.,:.:.:-.'.u.u:....._:vil}:..::.._....._.......:.::..-.._:v._u{u._... __ ......... ..... ...................... y:,•.v...::.�_ .r.Via..:•:•:•:::{:.. ...•.....:....v::Y.�::::•::••:::•:'•::•::•:•:•::::-:::::::::.:�{.� • ::::•:':4i::•iii:-iiii:Siii:Si:•ii:•iiv:: FINANCE FINANCIAL SERVICES Grade Number CASH MANAGEMENT Grade Number Exempt Exempt Finance Officer E9 1 Treasurer E6 1 Controller E6 1 Deputy Treasurer E2 1 Budget Officer E5 1 Office Supervisor E1 1 Internal Auditor E5 1 Accountant III E4 2 Office/Clerical Accountant 1 E2 1 Sr.Cashier C7 1 Fiscal Assistant E1 1 Cashier C5 4 Secretary 1 C5 1 Office/Clerical Account Clerk II C5 2 Payroll Technician C12 1 Account Clerk II C5 4 Total 11 Total 13 FINANCE TOTAL 24 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Financial Services 8 -- -- 5 -- 13 Cash Management 3 -_ __ 8 __ 11 11 -- -- 13 -- 24 89 ADMINISTRATIVE SERVICES HUMAN RESOURCES Grade Number MANAGEMENT INFORMATION SYSTEMS Grade Number Exempt Exempt Human Resources Director E8 1 M.I.S.Director E8 1 Personnel Analyst/Manager E5 1 Communications Manager E5 1 Employee Benefits Coordinator E4 1 Systems Design&Planning Manager E5 1 Employee Benefits Manager E5 1 Micro Computer Coordinator E3 1 Personnel Technician E2 2 Software Coordinator E3 1 Special Services Coordinator E2 1 Software Training Coordinator E3 1 Systems Coordinator E3 2 Office/Clerical Personnel Assistant C7 2 Office/Clerical Benefits Assistant C7 2 Secretary I C5 1 Secretary II C6 1 Clerk Typist II C2 1 Technical Total 13 Systems Specialist T10 4 Total 13 PLANNING Exempt COMMUNITY DEVELOPMENT Planning Director E7 1 Senior Planner E4 3 Exempt Planner E2 2 Community Development Director E7 1 Business Development Specialist E4 1 Office/Clerical Grant Administrator E3 1 Secretary II C6 1 Administrative Assistant II E2 1 Clerk Typist III C4 1 Citizens Assistant Coordinator E2 1 Field Supervisor E2 1 Technical Housing Program Specialist E2 1 Planning Technician T7 2 Office/Clerical Total 10 Administrative Assistant I C8 1 CONVENTION&VISITOR'S BUREAU Secretary I C5 4 Technical Exempt Rehabilitation Specialist T9 1 Convention&Tourism Director E8 1 Convention Sales Manager E3 1 Total 13 Tourism Sales Manager E3 1 Convention Marketing Manager E2 1 Public Information Officer E1 1 Office/Clerical Administrative Assistant 1 C8 1 Tourism Services Coordinator C7 1 Tourism Specialist C4 1 Total 8 ADMINISTRATIVE SERVICES TOTAL 57 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Human Resources 7 __ __ 6 — 13 Planning 6 — -- 2 2 10 Convention&Visitor's Bureau 5 -- — 3 __ 8 Management Information Systems 8 - -- 1 4 13 Community Development 7 - 5 1 13 33 — - 17 7 57 90 GENERAL GO-VERNMENT�-...:..::. - �..--- ------_ ---- CITY MANAGER Grade Number CITY CLERK Grade Number Exempt Exempt City Manager A4 1 City Clerk - A2 1 Executive Asst.to the City Manager E3 1 Admin.Asst.to the City Manager E2 1 Office/Clerical Deputy City Clerk C8 1 Office/Clerical Secretary II C6 1 Executive Secretary C7 2 Total 3 Total 5 MUNICIPAL COURT LEGAL Exempt Exempt Court Administrator E6 1 City Attorney A3 1 Office Supervisor E1 1 First Assistant City Attorney E9 1 Juvenile Coordinator E1 1 Senior Assistant City Attorney E8 1 Police Admin.Legal Counsel E7 1 Office/Clerical Assistant City Attorney II E4 1 Deputy Court Clerk III C7 1 Liability Administrator E4 1 Secretary II C6 2 Assistant City Attorney I E3 1 Deputy Court Clerk II C5 9 Office/Clerical Total 15 Legal Assistant C9 1 Legal Secretary C7 1 Total 9 GENERAL GOVERNMENT TOTAL 32 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total City Manager 3 -- 2 - 5 Legal 7 - — 2 -- 9 City Clerk 1 -- — 2 -- 3 Municipal Court 3 -- — 12 -- 15 14 -- — 18 -- 32 91 WATER ::� �:�:<::::::.-:_-----_<.,:::::.-- UTILITIES ADMINISTRATION Grade Number DISTRIBUTION(cont.) Grade Number Exempt Office/Clerical Water Utilities Director E10 1 Clerical Supervisor C7 1 Assistant Water Utilities Director E7 1 Storekeeper II C6 1 Water Utilities Engineer E7 1 Dispatcher C5 1 Water Quality Administrator E5 1 Storekeeper I C2 1 Project Manager E3 1 Computer Systems Coordinator E3 1 Total 38 Office/Clerical PRODUCTION Administrative Assistant I C8 1 Exempt Technical Water Production Superintendent E6 1 Engineering Assistant T10 1 Laboratory Supervisor E3 1 Engineering Technician T8 1 Process Control Specialist E3 1 Construction Inspector T8 1 Operations Supervisor E3 1 Drafting Technician I T6 1 Service/Maintenance Total 11 Crew Leader I M7 1 Maintenance Worker III M6 1 CUSTOMER SERVICES Maintenance Worker II M5 1 Maintenance Worker I M4 2 Exempt Customer Service Manager E6 1 Skilled/Craft Administrative Assistant II E2 1 General Foreman S10 1 Plant Maintenance Mechanic S6 2 Service/Maintenance Plant Operator II S6 5 Customer Service Worker M7 5 Plant Operator I S3 4 Meter Repairer M6 3 Equipment Operator I S2 1 Meter Reader M5 7 Maintenance Worker I M4 1 Total 22 Skilled/Craft General Foreman S10 1 SEWER MAINTENANCE Office/Clerical Exempt Secretary l C5 1 Asst.Water/Sewer Maintenance Mgr. E4 1 Account Clerk II C5 3 Clerk III C4 7 Service/Maintenance Foreman M10 1 Total 30 Crew Leader III M10 4 Crew Leader II M9 6 DISTRIBUTION Maintenance Worker III M6 6 Maintenance Worker II M5 8 Exempt Maintenance Worker I M4 5 Water/Sewer Maintenance Manager E6 1 Skilled/Craft Service/Maintenance General Foreman S10 2 Foreman M10 1 Plant Maintenance Mechanic S6 2 Crew Leader II M9 10 Equipment Operator III S6 1 Maintenance Worker III M6 5 Equipment Mechanic II S5 1 Maintenance Worker II M5 6 Equipment Operator II S4 2 Maintenance Worker I M4 1 Equipment Operator 1 S2 1 Skilled/Craft Office/Clerical General Foreman S10 2 Clerk Typist III C4 1 Equipment Coordinator S6 1 Equipment Operator II S4 5 Total 41 Equipment Operator I S2 2 (continued) 92 :y_:f:$}}?: _::i:::::::::>::.:>:::y::i::::i::::::�::i_si::Y::::.+..ii::iii:::i:.:.:ri$::::i::!>:i::?:i::i}:i:::___ :::.:::.ii.::.:.:i:}:ii ::isisi::i::i:::::�::�i:�:i:�rxyy:i:}:i::i}:i::%.. ':.:v:.�::::.....:..:::::•:::v::::.�:::::...:::--::•:::::...:•::•Y::v......... .......... WATER UTILITIES RECLAMATION Grade Number Grade Number Exempt Skilled/Craft(cont.) Water Reclamation Superintendent E6 1 Plant Operator I S5 1 Assistant Water Reclamation Supt. E4 1 Equipment Operator I S2 1 Service/Maintenance Office/Clerical Maintenance Worker II M5 2 Secretary 11 C6 1 Maintenance Worker I M4 2 Technical Skilled/Craft Electronics Technician T9 1 General Foreman S10 1 Laboratory Technician T6 3 Plant Maintenance Mechanic S6 3 Plant Operator II S6 5 Total 22 WATER UTILITIES TOTAL 164 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Administration 6 -- - 1 4 11 Customer Services 2 16 1 11 -- 30 Distribution 1 23 10 4 38 Production 4 5 13 -- -- 22 Sewer Maintenance 1 30 9 1 -- 41 Reclamation 2 4 11 1 4 22 16 78 44 18 8 164 93 SOLID WASTE MANAGEMENT ADMINISTRATION Grade Number YARD WASTE COLLECTION Grade Number Exempt Exempt Solid Waste Director E9 1 Field Supervisor E2 1 Asst.Solid Waste Director E7 1 Field Supervisor E2 1 Service/Maintenance Foreman M10 1 Service/Maintenance Maintenance Worker I M4 1 Skilled/Craft Equipment Operator Leader S7 2 Office/Clerical Equipment Operator II S4 12 Clerical Supervisor C7 1 Equipment Operator I S2 5 Scheduler C5 1 Total 21 Total 6 DISPOSAL RESIDENTIAL Exempt Service/Maintenance Landfill Manager E6 1 Foreman M10 1 Service/Maintenance Skilled/Craft Landfill Foreman M10 1 Automated Collection Operator S4 15 Skilled/Craft Total 16 Heavy Equipment Mechanic S9 1 Equipment Operator Leader S7 1 RECYCLING Equipment Operator III S6 5 Equipment Operator II S4 2 Exempt Equipment Operator I S2 1 Recycling Coordinator E4 1 Office/Clerical Skilled/Craft Clerk III C4 1 Equipment Operator Leader S7 1 Equipment Operator II S4 6 Total 13 Office/Clerical Recycling Technician C9 1 Clerk Typist III C4 1 Total 10 SOLID WASTE MANAGEMENT TOTAL 66 Service/ Skilled/ Office/ Division Exempt Maintenance Craft Clerical Technical Total Administration 3 1 -- 2 -- 6 Residential -- 1 15 -- -- 16 Recycling 1 -- 7 2 -- 10 Yard Waste Collection 1 1 19 -- -- 21 Disposal 1 1 10 1 -- 13 6 4 51 5 - 66 94 CITY OF BEAUMONT, TEXAS MISCELLANEOUS STATISTICS SALARIES OF ELECTED AND APPOINTED OFFICIALS Elected Officials: Term City Council Length of Service Expires Occupation David W. Moore 12 years 1996 Marketing Executive,Xerox Corp. Becky Ames 1 year, 3 months 1996 Director of Sales&Marketing, Hilton Hotel Andrew P. Cokinos 9 years,6 months 1996 Investments/Real Estate John K. Davis 2 years, 5 months 1997 Insurance Agent, Metropolitan Life Guy N. Goodson 5 years, 3 months 1997 Attorney At Law, Bernson Jamal and Goodson Lulu L. Smith, M.D. 8 years,6 months 1997 Physician, Stat Care Bobbie Patterson 5 months 1997 Vocational Rehabilitation Counselor Beaumont State Center Annual Salary: Councilmember's salary: $4,800 Councilwoman Patterson receives no salary due to employment with the State of Texas Mayor's salary: $6,000 Appointed Officials: Council Appointees Position Salary Ray A. Riley City Manager $105,360 Lane Nichols City Attorney $79,896 Rosemarie Smith City Clerk $41,376 Guadalupe Flores Chief Magistrate ( 1 ) Theodore Johns Magistrate Pro-Tem (2) James D. McNicholas Magistrate Pro-Tem (2) Bruce Cobb Magistrate Pro-Tem (2) (1) At a compensation of$300 for the first session,$200 for the second session, and$100 for any subssequent sessions each week. (2) At a compensation of$200 for the first session and$100 for any subsequent sessions each week. 95 CITY UP BEAUMONT, TEXAS MISCELLANEOUS STATISTICS DATE OF INCORPORATION 1838 WATER Source Neches River and ADOPTED FIRST CHARTER 1881 3 deep wells Average Daily Consumption 13.2 MGD ADOPTED CURRENT CHARTER 1986 Rated Daily Capacity 45 MGD Maximum Daily Pumpage 25.9 MGD FORM OF GOVERNMENT City Manager Water Mains 691 Miles Water Connections 45,414 AREA IN SQUARE MILES 78.69 SEWAGE POPULATION (a) Rated Daily Capacity 46 MGD Year 1950 94,014 Rated Maximum Capacity 113.4 MGD Year 1960 119,175 Average Daily Flow 26 MGD Year 1970 117,548 Sanitary Sewer Mains 621 Miles Year 1980 118,102 Sewer Connections 44,430 Year 1990 114,323 PARKS AND RECREATION FIRE PROTECTION Parks and Recreation Areas 39 Number of Stations 11 Acres 2,193 Number of Emergency Runs 6,500 Swimming Pools 2 Average Response Time 3.5 minutes Wading Pools 15 Number of Fire Hydrants 3,200 Community Centers 7 Number of Fire Vehicles 30 Show Mobile 1 Number of Other Emergency Vehicles 11 Tennis Courts 33 Number of Service Vehicles 18 18 Hole Golf Course 1 Activity Center 1 POLICE Number of Calls for Service 123,237 PUBLIC EDUCATION Average Response Time 11 minutes Number of Universities 1 Priority#1 Response Time 7 minutes Number of Students (b) 8,417 Number of Part I Offenses 8,761 Number of School Districts 1 Clearance Rate 36% Number of Schools(c) 32 MILES OF STREETS Student Registration (c) 20,167 Concrete 297 NUMBER OF STREET LIGHTS 10,784 Flexible Base 311 Unpaved 43 NUMBER OF AUTHORIZED CITY POSITIONS OCTOBER 1, 1995 1,350 (a) Census Bureau (b) Lamar University (c) Beaumont Independent School District 96 CITY OF BEAUMONT, TEXAS MISCELLANEOUS STATISTICS MUSEUMS THE ARTS AND ENTERTAINMENT Art Museum of Southeast Texas Actors Guild Babe Zaharias Memorial Art Studio Beaumont Police Department Museum Beaumont Art League Dishman Art Gallery Beaumont Ballet Theater Edison Plaza Museum Beaumont Civic Ballet Eye of the World Museum Beaumont Civic Opera Fire Museum of Texas Beaumont Community Band F/RF- 101 Voodoo Aircraft Beaumont Community Players Gladys City Boom Town & Lucas Gusher Monument Beaumont Council of Garden Clubs John Jay French Trading Post Museum Beaumont International Folk Dancers McFaddin-Ward House Beaumont Interfaith Choral Society Telephone Museum Beaumont Music Commission Temple of the Brave Beaumont Symphony Orchestra Texas Energy Museum Concerts in the Park Tyrrell Historical Library Ethnic Heritage Festival Golden Triangle Writers Guild THEATERS Kaleidoscope Creative Arts Festival Lamar University Dance Jefferson Theater Lamar University Festival Julie Rogers Theater for the Performing Arts Lamar University Music Lamar University Theater Main Street on the Neches Studio Theaters Melody Maids Neches River Festival LIBRARY Sabine Barbershoppers South Texas State Fair Registered Borrowers 49,685 Southeast Texas Youth Symphony Circulation 290,021 Sunday in the Park Number of Volumes 265,846 Sweet Adelines Audio Visual Circulation 36,166 Symphony of Trees Inter-Library Loans 3,380 Young Men's Business League Rodeo Number of Reference Questions 71,027 Young Audiences 97 A'Ammmffi� CITY OF BEAUMONT, TEXAS MISCELLANEOUS STATISTICS WATER,SEWER AND GARBAGE SERVICE RATES WATER INSIDE CITY LIMITS Minimum monthly charge $4.70 First 1,000 gallons Minimum charge Over 1,000 gallons 1.59 per 1,000 gallons A deduction of$1.44 from the monthly minimum charge will be allowed for yard watering meters and eligible senior citizens. SEWER INSIDE CITY LIMITS Minimum monthly charge for 5/8 meter $3.00 First 1,000 gallons Minimum charge Over 1,000 gallons 1.44 per 1,000 gallons Eligible senior citizens will pay the volume charge for all metered usage with a deduction of$1.38.Residential monthly summer sewer charges shall be based on the average monthly usage for November, December,January and February, or the actual usage,whichever is less. OUTSIDE CITY LIMITS Rates are as above, plus 50%. GARBAGE RATES The monthly rate for removal of garbage and trash per household is$11.16 and consists of the following elements: a)garbage collection $10.85 c)landfill closure fee 0.31 Single family and owner occupied residential units are charged a clean community fee at a rate of fifty cents ($0.50) per unit. Multi-family dwellings and/or rental properties of two (2) or more units are charged a clean community fee at a rate of twenty-five cents ($0.25) per unit. WATER PRODUCTION AND USAGE Number of meters connected with system 45,414 Number of gallons of water pumped into or taken by the system and the number of gallons of wafer Gallons to Plant sold by the system during the year. and System Raw water pumped 4,110,802,000 Less water for wash and chemical mix 88,255,000 Filtered water to system 4,022,547,000 Plus well water to system 2,752,596,000 Total water to system 6,775,143,000 Water not accounted for 1,734,378,600 Metered water sold 5,040,764,400 Raw water sold 2,275,000 Total gallons sold 5,043,039,400 Water not accounted for includes water used by the City for firefighting,street cleaning, sewage disposal line losses and theft. 99 i--------------------- --------- -------------- �1L`-�.41:/ 4L4-4 -il �J- -LtfG4-1.1 D.I�` ORDINANCE NO. _ENTITLED AN ORDINANCE REFERRED TO AS THE "ANNUAL APPROPRIATION ORDINANCE" ADOPTING A BUDGET FOR THE FISCAL PERIOD BEGINNING OCTOBER 1, 1995 AND ENDING SEPTEMBER 30, 1996 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, 1995 and ending September 30, 1996; and, WHEREAS, after notices and public hearings held in accordance with the requirements of the Charter of the City of Beaumont, 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, 1995, and ending the 30th day of September, 1996, and the several amounts stated in Exhibit "A" as proposed expenditures 101 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 $60,043,900 b. Debt Service 10,727,000 C. Water Utilities 18,687,100 d. Solid Waste Management 5,634,900 e. Hotel Occupancy Tax 1,265,000 f. Street Maintenance 1,445,000 g. Municipal Transit 2,486,000 h. Other Special Revenue 4,821,900 i. Capital Reserve 3,361,300 j. Fleet Management 3,021,000 k. Employee Benefits 8,125,000 I. General Liability 2,880,000 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. 102 PASSED BY THE CITY COUNCIL of the City of Beaumont this thelzz/,, day of , 1995. - Mayor - 103 i ............. - --------------- ORDINANCE NO. -ENTITLED AN ORDINANCE ACCEPTING THE TAX ROLL FOR THE CITY OF BEAUMONT; ESTABLISHING A TAX RATE; PROVIDING FOR LEVYING, ASSESSING AND COLLECTING OF AD VALOREM TAXES FOR THE TAX YEAR 1995; PROVIDING FOR SEVERABILITY AND PROVIDING FOR REPEAL. WHEREAS, the Jefferson County Appraisal District has furnished to the City of Beaumont the certified tax roll for the City of Beaumont for the tax year 1995; and, WHEREAS, the net taxable assessed value of all property within the City has been determined by the Jefferson County Appraisal District as of July 14, 1995 to be $3,311,639,210.00; and, WHEREAS, the City Council finds that the tax roll submitted by the Jefferson County Appraisal District should be accepted and that a tax rate in the amount of$0.615 per each $100 of value for the tax year 1995 should be established based upon said roll; NOW THEREFORE, BE IT ORDAINED BY THE CITY OF BEAUMONT: Section 1. That the tax roll submitted to the City Council by the Jefferson County Appraisal District, a summary of which is attached as Exhibit "A", and showing the total net taxable assessed value of all property within the City to be $3,311,639,210.00 is hereby approved and accepted by the City of Beaumont. 105 Section 2. That there shall be and is hereby levied and shall be assessed and collected for the tax year 1995, for municipal purposes only, an ad valorem tax of $0.615 on each $100 worth of property located within the city limits of the City of Beaumont made taxable by law, which said taxes, when collected, shall be for the purposes hereinafter set forth as follows: General Fund $0.35 For the purpose of paying the accruing interest and to provide a sinking fund for the payment of the entire bonded indebtedness of the City of Beaumont $0.265 Section 3. 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 not affect the remaining portions of this ordinance, and to such end the various portions and provisions of this ordinance are declared to be severable. Section 4. 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 4;,ex day of 1, ��y,,G.z.�. , 1995. - Mayor - 106 t RESOLUTION NO. 4,5,;736 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BEAUMONT: THAT a five-year Capital Program for Fiscal Year 1996 through Fiscal Year 2000, attached as Exhibit "A", be and it is hereby adopted. PASSED BY THE CITY COUNCIL of the City of Beaumont on this the day of ,Yn, ,�i , 1995. - Mayor- 107 CAPITAL __-"qPROVEMENT PROGRAM PUBLIC v4ORKS IMPROVEMENTS CATEGORY I PROJECTS Funds Provided Amount Funds available $ 8,336,000 Expended to date on current projects 6,664,000 Certificates of Obligation required 4,500,000 Total funds provided $ 19,500,000 Project 1 Ditch 904 $ 150,000 2 Drainage Ditch Crossings 200,000 3 1 -10 Overpass 4,050,000 4 Liberty/Laurel 4,950,000 5 Major Drive 800,000 6 West Lucas 9,350,000 Total $ 19,500,000 CATEGORY 11 PROJECTS Funds Provided Certificates of Obligation required $ 3,300,000 Project 7 Concord Road $ 7,500,000 8 South Park Relief Phase 1 2,800,000 $ 10,300,000 CATEGORY III PROJECTS 9 Broadway Outfall Ditch $ 1,485,000 10 Calder Avenue 800,000 11 Caldwood Drive Outfall 2,640,000 12 Delaware Street 3,350,000 13 Dowlen Road 4,020,000 14 Eleventh Street 1,500,000 15 Fannett Road - Ditch No. 11 Outfall 660,000 16 Fannin Street Box 8,400,000 17 Folsom Road 1,500,000 18 High School Ditch 7,940,000 19 Laurel Avenue 500,000 20 Moore Street Ditch Relief 3,725,000 21 Prince Street Outfall 9,730,000 22 Royal Street Outfall 7,300,000 23 South Park Relief Phases 11 - IV 3,575,000 24 Twenty-Third Street Ditch Relief 275,000 25 Twenty-Third Street Overpass 2,250,000 26 Washington Boulevard 2,500,000 Total $ 62,150,000 108 CAPITAL IMPROVEMENT PF SRAM GENERAL IMPROVEMEN i S CATEGORY I PROJECTS Funds Provided Amount Funds available $ 875,000 Expended to date on current projects 75,000 Grant funding - Texas Parks & Wildlife 700,000 Total funds provided $ 1,650,000 Project 1 Airport Fuel Farm $ 100,000 2 Collier's Ferry Park - Develop park site 1,010,000 3 Julie Rogers Theatre - Foundation stabilization 300,000 4 Parks Operation Facility 100,000 5 Tyrrell Park - Restroom facilities 100,000 Total $ 1,610,000 CATEGORY 11 PROJECTS 6 Athletic Complex - Softball fields $ 1,250,000 7 Babe Zaharias MuseumNisitor Information Center 250,000 8 Fire Station No. 6 500,000 Total $ 2,000,000 CATEGORY III PROJECTS 9 Airport Runway Extension $ 350,000 10 Alice Keith Pool 1,500,000 11 Collier's Ferry Park - Camping area 200,000 12 Municipal Court Building Unknown 13 New Park Developments 500,000 14 Police Storage Facility Unknown 15 Records Storage Facility 140,000 16 Riverfront Park - Shoreline improvements 1,500,000 Total $ 4,190,000 109 ------------------------------------ NOR-, ------ -01M, 7�R-,��-S TI D -R 71,cl,7IR 71L,:A 7 GLOSSARY OF TERMS , ACCOUNTING SYSTEM: Records and procedures which are used to record, classify and report information on the financial status and operations of an entity and maintain accountability for the related assets and liabilities. ACCRUAL BASIS: A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. APPROPRIATION: An authorization made by the City Council which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one year period. APPROPRIATION ORDINANCE: The official enactment by the City Council establishing the legal authority for City officials to obligate and expend resources. ASSESSED VALUATION: The estimated value placed upon real and personal property by the chief appraiser of the appraisal district as the basis for levying property taxes. ASSETS: Property owned by the City for which a monetary value has been established. BASE BUDGET: Ongoing expense for personnel, contractual services and the replacement of supplies and equipment required to maintain service levels previously authorized by the City Council. BASIS OF ACCOUNTING: Refers to when revenues, expenses, expenditures and transfers are recognized and reported. The budgetary basis of accounting for all the funds is modified accrual. For GAAP purposes, the basis of accounting is accrual for all Enterprise Funds and Internal Service Funds, while the modified accrual basis is used for the General Fund and Special Revenue Funds. BOND: A certificate of debt issued by an entity, guaranteeing payment of the original investment, plus interest, by a specified future date. Bonds are typically used for long-term debt to pay for specific capital expenditures. BUDGET: An annual plan of financial operation embodying an estimate of proposed expenditures and the estimated means of financing them. The approved budget is authorized by ordinance and thus specifies the legal spending limits for the fiscal year. BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the City Council. BUDGETARY BASIS: The basis of accounting used to estimate financing sources and uses in the budget. CAPITAL IMPROVEMENT BUDGET: A separate budget from the operating budget used as a plan of proposed capital expenditures and the means of financing them. The basis of the capital improvement budget is the capital improvement program (CIP). 111 F CAPITAL IMPROVEMENT PROGRAM: A five-year financial plan for construction or acquisition of physical assets such as buildings, streets, sewers and recreational facilities. CAPITAL OUTLAY: Expenditures for the acquisition of fixed assets which by definition have a useful life of more than one year and a purchase cost of at least $1,000. Included in this category is the cost of land, buildings, permanent improvements, machinery, large tools, rolling and stationary equipment. CAPITAL PROJECTS: Activities which purchase, construct or extend the useful life of capital assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility, as well as the equipment necessary to make the facility operational. CONTINGENCY: A budgetary reserve set aside for emergencies or unforeseen expenditures. DEBT SERVICE FUND: A fund established to account for the payment of principal and interest on all general long-term debt other than debt issued for and serviced by a governmental enterprise. DEPARTMENT: A major administrative segment responsible for the management of operating divisions which provide services within a functional area. DIVISION: A basis organizational unit that provides service under the administrative direction of a department. ENCUMBRANCE: The commitment of appropriated funds for future expenditures. ENTERPRISE FUNDS: Funds used to account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supported by user charges. The funds are operated in a manner similar to comparable private enterprises. A brief description of each enterprise fund follows: WATER UTILITIES FUND - To account for the provision of water and sewer services to residents and commercial enterprises in the City and proximate area. SOLID WASTE MANAGEMENT FUND - To account for city-wide collection and disposal of trash and brush and the operation of the Municipal Landfill. EXPENDITURE: Funds spent in accordance with budgeted appropriations on assets or goods and services obtained. FISCAL YEAR: The twelve month period beginning October 1st and ending the following September 30th. FUND: A set of interrelated accounts which record revenues and expenditures associated with a specific purpose or activity. FUND BALANCE: The excess of the assets of a fund over its liabilities, reserves and carryover. GENERAL FUND: The fund established to'account for those resources devoted to financing the general administration of the City and traditional services provided to citizens. Service activities include the fire and police protection, library facilities, health care, street, drainage and park maintenance, and recreational opportunities. 112 1 � GENERAL OBLIGATION BONDS: Bonds that finance a variety of public projects such as streets, buildings and improvements. The repayment of these bonds is usually made from secondary property taxes. GENERALLY ACCEPTED ACCOUNTING,PRINCIPLES (GAAP): Uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. The primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board. GOVERNMENTAL FUND TYPES: Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities, except those accounted for in proprietary funds and fiduciary funds. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects. INTERGOVERNMENTAL REVENUE: Contributions received from the State and Federal Government in the form of grants and shared revenues. INTERNAL SERVICE FUNDS: Internal Service Funds are used to account for the financing of goods or services provided by one department of the City.to other departments on a cost-reimbursement basis. LONG-TERM DEBT: Debt with a maturity of more than one year after the date of issuance. MODIFIED ACCRUAL BASIS: A basis of accounting adapted to the governmental fund-type measurement focus where revenues and other financial resources are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred. OPERATING BUDGET: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budget is usually required by law. OPERATING EXPENSES: Operational expenses related to cost of goods, maintenance agreements, professional or technical services and other outside organizations required for a department to function. PERSONNEL COSTS: Costs related to compensating employees, including salaries, wages, insurance, payroll taxes and retirement contributions. RESERVE FOR ENCUMBRANCES: An account used to set aside a portion of fund balance for . obligations from the previous fiscal year. RESOLUTION: A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute. RESOURCES: Total dollars available for appropriation including estimated revenues, fund transfers and beginning fund balances. 113 REVENUE: Generally refers to income received by the City from taxes, fees, grants, interest on investments and other related sources. SPECIAL REVENUE FUNDS: Funds which account for revenues from specific taxes or other revenue sources which by law, or other agreement such as a Trust, are designated to finance particular functions or activities of government and which, therefore, cannot be diverted to other uses. TAX LEVY: The total amount to be raised by general property taxes for operating and debt service purposes. TAX RATE: The amount of tax levied for each $100 of assessed valuation. TRANSFERS IN/OUT: Amounts transferred from one fund to another to assist in financing the services of the recipient fund. TRANSMITTAL LETTER: A general discussion of the proposed budget presented in writing as a part of the budget document. The transmittal letter explains the principal budget issues and presents the recommendations made by the City Manager. UNRESERVED FUND BALANCE: The portion of a fund's balance that is not restricted for a specific purpose and is available for general appropriation. E 114