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