HomeMy WebLinkAboutORD 10-076 ORDINANCE NO.10-076
ENTITLED AN ORDINANCE REFERRED TO AS THE
"ANNUAL APPROPRIATION ORDINANCE" ADOPTING A
BUDGET FOR THE FISCAL PERIOD BEGINNING OCTOBER
1, 2010, AND ENDING SEPTEMBER 30, 2011, 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, 2010, and ending September 30, 2011;
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 statements and findings set out in the preamble to this ordinance are
hereby, in all things, approved and adopted.
Section 2.
That the budget attached hereto as Exhibit "A" and made a part hereof for all
purposes is hereby adopted, ratified and approved. Exhibit "A" is hereby adopted and
approved as the budget of all the correct expenses as well as the fixed charges of the City
for the fiscal period beginning the 1 st day of October, 2010, and ending the 30th day of
September,2011, 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 3.
That the sums indicated are appropriated from the following schedule of funds:
a. General $104,867,400
(includes $1.5 million contingency)
b. Debt Service $15,389,500
C. Water Utilities $41,654,700
d. Water Revenue Bond Reserve Fund -0-
e. Solid Waste Management $9,790,700
f. Hotel Occupancy Tax $2,807,500
g. Henry Homberg Golf Course $437,900
h. Municipal Transit $4,895,000
i. Other Special Revenue $2,649,228
j. Capital Reserve $3,540,500
k. Fleet Management $8,233,000
I. Employee Benefits $17,821,600
M. General Liability $1,529,200
Section 4.
That the City Manager is hereby authorized to transfer budgeted funds from one line
item to another line item provided the transaction is not an inter-fund transfer.
Section 5.
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 6.
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 21st day of
September, 2010.
y - Nlyyor Becky Ames -
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GENERAL FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2010 Estimated Budget
FY 2009 (As Amended) FY 2010 FY 2011
REVENUES
Sales and use taxes $ 40,826,919 $ 37,353,300 32,891,100 $ 32,888,000
Property taxes 27,367,093 28,508,000 28,630,100 29,537,000
Industrial payments 16,102,794 14,568,200 14,744,400 13,244,200
Gross receipts taxes 8,779,389 8,364,900 8,578,500 8,130,000
Utility fund in lieu 7,036,000 7,286,000 7,236,000 8,636,000
Charges far services 3,819,059 3,600,000 4,208,900 3,941,300
Fines and forfeits 2,236,003 2218,800 2,107,200 2,110,000
Licenses and permits 1,793,578 1,350,000 11675,200 1,490,400
Other 2,062,086 2,070,900 2,192,000 2,023,400
Transfers in 645,700 645,700 645,700 645,760
TOTAL REVENUES 110,668,621 105,915,800 102,909,100 102,646,000
EXPENDITURES
Police 29,225,928 30,358,000 30,672,500 30,583,200
Fire 22,764,134 23,424,300 22,617,900 23,285,400
Public Health 7,458,328 8,328,500 7,329,000 7,661,600
Internal Services - - - 7,022,100
Engineering - - - 6,091,000
Streets&Drainage - - - 5,361,500
Information Technology 5,461,432 5,017,100 5,002,100 5,311,800
Event Facilities and Libraries 4,102,787 4,346,600 4,167,500 4,280,600
Parks and Recreation 4,698,874 4,606,200 4,471,200 4,260,000
Finance 3,598,804 3,837,300 3,597,500 3,427,300
Community Development 2,158,574 2,021,700 1,956,900 1,947,100
Executive Office 1,667,928 1,786,400 1,693,500 1,644,900
Human Resources 990,283 1,024,900 934,900 876,700
City Attorney 797,204 872,300 836,400 788,800
City Clerk 252,844 250,100 265,200 340,400
" Public Works 16,747,359 18,653,700 18,072,100 -
TOTAL EXPENDITURES 99,924,479 104,527,100 101,616,700 102,882,400
OTHER USES
Transfers out 7,172,200 2,004,300 2,004,300 1,985,000
TOTAL APPROPRIATIONS 107.D96,679 106,531,400 103,621,000 104,867,400
EXCESS(DEFICIT)REVENUES
OVER APPROPRIATIONS 3,571,942 (615,600) (711,900) (2,221,400)
BEGINNING FUND BALANCE 23,229,482 26,015,549 26,801,424 26,089,524
Reserved for contingency 1,500,000 1,500,000 1,500,000 1,500,000
Unreserved 25,301,424 23,899,949 24,589,524 22,368,124
ENDING FUND BALANCE $ 26,801,424 $ 25,399,949 26,089,524 $ 23,868,124
In FY 2011,the Public Works department was re-allocated to Streets&Drainage,Internal Services and Engineering.
EXHILNT "A"
DEBT SERVICE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2009 FY 2010 FY 2010 FY 2011
REVENUES
Properly taxes $ 13,042,645 $ 13,123,000 $ 12,994,400 $ 13,619,000
Other 329,769 382,200 407,800 353,700
Transfers in 983,822 920,000 920,000 927,000
TOTAL REVENUES 14,356,236 14,425,200 14,322,200 14,899,700
EXPENDITURES
Principal and interest 14,460,821 14,737,400 14,737,400 15,372,500
Servioe charges 4,143 8,000 5,000 8,000
Other operafing expenses - 9,000 - 9,000
TOTAL EXPENDITURES 14,464,764 14,754,400 14,742,400 15,389,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (108,528) (329,200) (420,200) (489,800)
BEGINNING FUND BALANCE 2,596,861 2,403,860 2,488,333 2,068,133
ENDING FUND BALANCE $ 2,488,333 $ 2,074,660 $ 2,068,133 $ 1,578,333
WATER UTILITIES FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2010 Estimated Budget
FY 2009 (As Amended) FY 2010 FY 2011,
REVENUES
Water sales $ 26,008,463 $ 29,711,300 $ 29,300,000 $ 30,983,300
Sewer charges 6,506,106 7,055,600 7,150,000 7,526,200
Other 2,231,341 1,822,000 2,138,900 1,499,700
TOTAL REVENUES 34,745,910 38,588,900 38,588,900 40,011,200
EXPENDITURES
Wages . 6,533,496 6,818,100 7,219,500 7,139,900
Benefits 3,411,142 3,516,800 3,600,300 3,416,200
Operating expenditures 1,173,728 1,197,900 1,204,800 1,276,900
Repair and maintenance 3,974,574 4,399,700 4,316,800 4,240,800
Utilities 1-1900,308 2,454,600 1,889,100 2,089,900
Contract services 846,415 1,044,900 1,173,200 1,316,800
Equipment purchases 7,961 5,300 49,300 14,000
Capital expenditures 2,087,422 1,029,200 1,003,000 1,672,300
Debt service 10,271,733 11,063,100 11,068,300 12,193,900
Payment in lieu of taxes 5,630,000 5,730,000 5,730,000 6,730,000
Transfers to other funds 270,000 270,000 270,000 1,564,000
TOTAL EXPENDITURES 36,106,779 37,529,600 37,524,300 41,654,700
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (1,360,869) 1,059,300 1,064,600 (1,643,500)
BEGINNING FUND BALANCE 9,420,430 6,623,882 8,059,561 9,124,161
Unreserved 8,059,561 7,683,182 9,124,161 7,480,661
ENDING FUND BALANCE $ 8,059,561 $ 7,683,182 $ 91124,161 $ 7,480,661
WATER REVENUE BOND RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2009 FY 2010 FY 2090 FY 2011
REVENUES
Transfers in $ - $ - $ - $ 360,000
TOTAL REVENUES - - - 360,000
BEGINNING FUND BALANCE - - - -
Unreserved - - - 360,000
ENDING FUND BALANCE $ - $ - $ - $ 360,000
SOLID WASTE FUND
ISMS
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2010 Estimated Budget
FY 2009 (As Amended) FY 2010 FY 2011
REVENUES
Residential collections $ 5,912,400 $ 5,800,000 $ 5,915,000 $ 5,900,000
Landfill flees 3,946,206 2,600,000 3,200,000 3,000,000
Proceeds from sale of assets 4,114 1,500 22,400 1,500
Other 82,309 92,000 19,200 13,000
TOTAL REVENUES 9,945,029 8,493,500 9,156,600 8,914,500
EXPENDITURES
Wages 2,081,477 2,155,300 2,156,200 2,212,200
Benefits 1,163,343 1,196,900 1,203,900 1,196,300
Operating expenditures 590,441 977,600 808,700 1,014,600
Repair and maintenance 2,447,746 2,386,600 2,118,600 2,087,800
Utilities 18,337 32,500 19,900 23,500
Contract services 183,683 223,600 165,400 222,600
Equipment purchases - 8,200 - -
Capital expenditures 333,892 2,199,300 2,332,500 0
Debt service 185,636 183,800 183,800 435,100
Payment in lieu of taxes 1,306,000 1,406,000 1,406,000 1,806,000
Transfers to other funds 170,000 160,000 160,000 85,000
TOTAL EXPENDITURES 8,480,555 10,929,800 10,555,000 9,790,700
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 1,464,474 (2,436,300) (1,398,400) (876,200)
BEGINNING FUND BALANCE 2,697,825 3,936,914 4,162,299 2,763,899
Unreserved 4,162,299 1,500,614 2,763,899 1,887,699
ENDING FUND BALANCE $ 4,1621299 $ 1,500,614 $ 2,763,899 $ 1,887,699
HOTEL OCCUPANCY TAX FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2009 FY 2010 FY 2010 FY 2011
REVENUES
Gross receipts taxes $ 3,240,073 $ 2,600,000 $ 2,382,800 $ 2,300,000
Otter 99,038 33,800 26,600 25,400
TOTAL REVENUES 3,339,111 2,633,800 2,409,400 2,325,400
EXPENDITURES
Convention and Visitors Bureau 1,723,046 1,905,700 1,762,600 1,607,800
Designated programs 332,000 452,000 452,000 357,000
Payment in lieu of taxes 100,000 100,DD0 100,000 100,000
Transfers to other funds 1,135,700 735,700 735,700 742,700
TOTAL EXPENDITURES 3,290,746 3,193,400 3,050,300 2,807,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 48,365 (559,600) (640,900) (482,100)
BEGINNING FUND BALANCE 1,278,079 1,048,078 1,326,444 685,544
Unreserved 1,326,444 488,478 685,544 203,444
ENDING BALANCE $ 1,326,444 $ 488,478 $ 685,544 $ 203,444
Convention&Tourism Personnel FY 2008 FY 2010 FY 2011
Exempt 8 8 8
Clerical 1 1 1
9 9 9
HENRY HOMBERG GOLF COURSE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2009 FY 2090 FY 2010 FY 2011
REVENUES
Charges for services $ 492,503 $ 495,000 $ 388,900 $ 438,000
Other 5,540 500 100 100
Transfers in 35,000 70,000 70,000 35,000
TOTAL REVENUES 533,043 565,500 459,000 473,100
EXPENDITURES
Wages 220,881 205,200 178,800 159,000
Benefits 69,102 65,500 62,300 44,300
Operating expenditures 55,439 47,600 39,000 43,400
Repair and maintenance 44,647 62,800 58,800 52,800
Utilities 16,756 19,300 20,000 99,000
Contract services 8,263 15,200 7,000 82,000
Capital expenditures 58,600 55,300 55,300 24,800
Debt service 75,644 75,700 75,600 12,600
TOTAL EXPENDITURES 549,332 546,600 496,800 437,900
EX_ CESS(DEFICIT)REVENUES
OVER EXPENDITURES (16,289) 18,900 (37,800) 35,200
BEGINNING FUND BALANCE 59,156 15,157 42,867 5,067
Unreserved 42,867 34,057 5,067 40,267
ENDING FUND BALANCE $ 42,867 $ 34,057 $ 5,067 $ 40,267
MUNICIPAL TRANSIT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2010 Estimated Budget
FY 2009 (As Amended) FY 2010 FY 2011
REVENUES
Service charges $ 590,208 $ 600,000 $ 555,000 $ 550,000
Intergovernmental revenues 8,462,688 4,581,600 4,616,300 2,253,800
Other 14,124 500 1,000 400
Transfers in 2,000,000 1,900,000 1,900,000 1,950,000
TOTAL REVENUES 11,067,020 7,082,100 7,072,300 4,754,200
EXPENDITURES
Operating Supplies - 324,000 160,000 180,000
Contract services 4,648,734 4,520,400 4,684,400 4,715,000
Capital outlay 6,183,292 2,382,500 2,362,500 -
TOTAL EXPENDITURES 10,832,026 7,206,900 7,206,900 4,895,000
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 234,994 (124,800) (134,600) (140,800)
BEGINNING FUND BALANCE 55,140 299,340 290,134 155,534
Unreserved 290,134 174,540 155,534 14,734
ENDING FUND BALANCE $ 290,134 $ 174,540 $ 155,534 $ 14,734
OTHER FUNDS
STATEMENT OF REVENUES AND EXPENDITURES
Estimated
Balance FY 2011 Balance
10107/10 Revenues Approp. 09/30111
Municipal Airport $ - $ 204,700 204,700 $ -
Texas Motor Carrier Violations 94,592 45,500 140,092 -
Municipal Court Security Fee - 60,000 60,000 -
MunicipalCourt Technology 419,597 72,000 491,597
Municipal Court Juvenile Case Manager 4,142 65,000 69,142 -
Ike Recovery 360,111 680,200 1,040,311 -
Library Grants 5,200 10,000 15,200 -
Confiscated Goods 64,538 90,500 155,038 -
Julie Rogers Theatre Endowment 122,240 500 22,740 100,000 (1)
Tyrrell Historical Library 1,823 100 1,923 -
Expendable Trust 226,989 13,200 240,189 -
Library Trust 85,211 500 85,711 -
Library Endowment 885,485 4,000 114,585 774,900 (1)
Historical Fire Museum - 8,000 8,000 -
TOTAL $ $ 1,?.54,200 $ 2 649 228 $
(1) Unexpendable endowment
CAPITAL RESERVE FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2008 FY 2010 FY 2010 FY 2011
REVENUES
Fleet rental $ 1,967,700 $ 2,116,100 $ 2,242,400 $ 2,145,700
Other 451,767 204,600 187,600 39,800
Transfers in 4,031,200 - - -
TOTAL REVENUES 6,450,667 2,320,900 2,430,000 2,185,500
EXPENDITURES
Improvements 3,184,305 1,918,000 1,104,000 770,000
Equipment 1,340,202 904,500 759,900 1,185,200
Vehicles 3,264,536 1,747,000 1,737,400 1,203,000
Debt service 350,186 231,100 283,900 382,300
TOTAL EXPENDITURES 8,139,229 4,800,600 3,885,200 3,540,500
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (1,688,562) (2,479,700) (1,455,200) (1,355,000)
BEGINNING FUND BALANCE 8,842,623 5,783,323 7,154,061 5,698,861
Unreserved 7,154,061 3,303,623 5,698,861 4,343,861
ENDING FUND BALANCE $ 7,154,061 $ 3,303,623 $ 5,698,861 $ 4,343,861
FLEET MANAGEMENT FUND
STATEMENT OF REVENUES AND EXPENDITURES
Actual Budget Estimated Budget
FY 2009 FY 2010 FY 2010 FY 2011
REVENUES
User fees $ 7,481,426 $ 7,917,300 $ 7,300,000 $ 7,877,500
Other 19,511 500 7,500 4,000
TOTAL REVENUES 7,500,937 7,917,800 7,307,500 7,881,500
EXPENDITURES
Wages 1,314,811 1,415,600 1,386,500 1,380,300
Benefits 684,966 719,100 707,900 704,200
Operating expenditures 1,880,606 3,068,400 2,259,800 3,070,100
Repair and maintenance 2,501,507 2,331,200 2,324,200 2,300,400
Utilities 43,911 57,500 50,500 54,800
Contract services 1,049,107 696,000 676,200 693,300
Equipment purchases 33,439 16,200 16,200 29,900
TOTAL EXPENDITURES 7,508,347 8,304,000 7,421,300 8,233,000
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (7,410) (386,200) (113,800) (351,500)
BEGINNING FUND BALANCE 1,159,213 1,111,107 1,151,803 1,038,003
Reserved for inventory - - - -
Unreserved 1,151,803 724,907 1,038,003 686,503
ENDING FUND BALANCE $ 1,151,803 $ 724,907 $ 1,038,003 $ 686,503
EMPLOYEE BENEFITS FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2010 Estimated Budget
FY 2009 (As Amended) FY.2010 FY 2011
REVENUES
Service charges $ 14,020,335 $ 13,996,500 $ 13,966,500 $ 13,797,000
Employee contributions 2,876,748 3,116,700 3,037,700 3,387,700
Other 126,679 45,000 40,300 20,000
Transfers in 230,000 30,000 30,000 30,000
TOTAL REVENUES 17,253,762 17,188,200 17,074,500 17,234,700
EXPENDITURES
Health
Preferred Provider Organization 7,757,696 8,477,800 9,217,000 12,376,000
Health Maintenance Organization 4,227,083 4,531,500 4,314,300 -
Health prescriptions 2,364,214 2,725,000 2,500,000 2,500,000
Dental 841,916 893,500 885,500 887,500
Other benefits 168,036 183,200 182,000 180,200
Total 15,358,945 16,811,000 17,098,800 15,943,700
Worker's Compensation
Third party administration 63,000 63,600 63,600 63,600
Claims paid 1,106,556 1,000,000 886,700 1,000,000
Excess insurance 81,500 90,000 85,000 85,000
Safety management 190,018 202,500 202,900 204,300
Total 1,441,074 1,356,100 1,238,200 1,352,900
General
Contract Services - - 3,600 -
Unemployment 123,048 100,000 100,000 100,000
Short-term disability 396,297 425,000 281,500 425,000
Total 519,345 525,000 385,100 525,000
TOTAL EXPENDITURES 17,319,364 18,692,100 18,722,100 17,821,600
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES (65,602) (1,503,900) (1,647,600) (586,900)
BEGINNING FUND BALANCE 4,132,057 4,028,155 4,066,455 2,418,855
Unreserved 4,066,455 2,524,255 2,418,855 1,831,955
ENDING FUND BALANCE $ 4,066,455 $ 2,524,255 $ 2,418,855 $ 1,831,955.
GENERAL LIABILITY FUND
STATEMENT OF REVENUES AND EXPENDITURES
Budget
Actual FY 2010 Estimated Budget
FY 2009 (As Amended) FY 2010 FY 2011
REVENUES
Transfers in $ 1,210,000 $ 400,000 $ 400,000 $ 325,000
Other 14,744 15,000 9,200 9,000
TOTAL REVENUES 1,224,744 415,000 409,200 334,000
EXPENDITURES
Professional services 238,797 200,000 300,000 350,000
Claims paid 722,855 1,325,000 290,000 1,175,000
Other insurance 4,136 4,500 4,200 4,200
TOTAL EXPENDITURES 965,788 1,529,500 594,200 1,529,200
EXCESS(DEFICIT)REVENUES
OVER EXPENDITURES 258,956 (1,114,500) (185,000) (1,195,200)
BEGINNING FUND BALANCE 1,549,507 2,000,207 1,808,463 1,623,463
Reserved for unpaid claims - - - -
Unreserved 1,808,463 885,707 1,623,463 428,263
ENDING FUND BALANCE $ 1,808,463 $ 885,707 $ 1,623,463 $ 428,263